Thursday, January 30, 2020
Developmental psychology Essay Example for Free
Developmental psychology Essay Up until a week ago I thought that the states ideas of ââ¬Å"kindergarten readinessâ⬠were just political lip service, but last week my opinion changed. I was in the car listening to an interview on NPR (sadly I do not remember the womanââ¬â¢s name) about a new program called Washington Kindergarten Inventory of Developing Skills, or WaKIDS. This year is the pilot season for this program. The interview was also on the up and coming mandate the child care workers, and preschool teacher have a Bachelorââ¬â¢s degree. This mandate will go into effect in 2013 in Washington State. The mission statement for WaKIDS is ââ¬Å"The Washington Kindergarten Inventory of Developing Skills (WaKIDS) is a kindergarten process that: * Welcomes families into the Washington K-12 system as partners in their childââ¬â¢s education. * Gives kindergarten teachers information about the development of children in their classroom to help them teach every childââ¬âdata about social/emotional, cognitive, language/literacy and physical development. * Align practices of early learning professionals and kindergarten teachers to support smooth transitions for children. * Offers a statewide snapshot of where children in Washington are in their development at the start of kindergarten, to help inform state-level decisions about policy and investments This program is designed to provide a smooth transition from pre-school to kindergarten and maintain positive development in each child. WaKIDS focuses on four main areas in child development they are physical, social/emotional, cognitive and language. The program aims to maintain a collaberation between child care provides, preschool, early education and policy makers in an effort to provide the best arena for children to develop. These collaborations are in person meetings when a child is transitioning from one ââ¬Å"gradeâ⬠to another. For example, preschool teachers will meet with kindergarten teacher and discuss each child progress or ââ¬Å"standingâ⬠and needs. This aids the next teacher in keeping a positive flow to a childââ¬â¢s education, and it allows for the child to be more personally invested in their own success if they know that they teachers is also invested on a personal level. In the NPR interview the woman who was speaking; she owns a daycare facility,à said that she only hires people who have at least a Bachelorââ¬â¢s degree. This is also going to be state mandated by 2013 that every kindergarten teacher have at least a BA, and that there is a 1 to 2 or 1 to 3 ratio of BA holding workers in day cares. The interviewee talked about how she would prefer to hire only those who have college degrees, because they are ââ¬Å"professionallyâ⬠trained in child development area. I think this is an admirable desire, but it does narrow the employee field because not everyone who is committed to making childrenââ¬â¢s live better can afford to go to college. This provides material for a great debate, but for me, what it really does is take away from the development of children. Children thrive because they can use their ability to assimilate their surroundings, and the experiences there in. If only people who have college degrees are working with kids imagine how that lessens a childââ¬â¢s experience of lifeââ¬â¢s diversity. In conclusion, I fully support the desires by the Superintendentââ¬â¢s office to enrich the education standards of this state and heighten the educational level of our children; I am very leery about all the politics that accompany a program such as WaKIDS. I do believe that it is a step in the right direction, and if we as people who work toward the betterment of children will take the risk; we ought to look even further toward education. For example: the Friends school, or Montessori school, or even parochial school. Look at what works. Look into why they provide better education than public schools. And with the guide and more programs like WaKIDS I believe that we will achieve the goal of educating well and enriching our children.
Wednesday, January 22, 2020
Concert Report Essay -- Music
For this concert report I chose to go to a performance of student composers held at the Kimball Recital Hall. I chose this one because I wanted to see some of the talent that my peers have in the music realm, and also it was one of the only concerts I have been able to attend because I usually work at night. It was impressive to hear pieces composed by students. I cannot imagine creating something as complex as a musical composition, much less actually performing it, so this aspect of the concert was particularly awe-inspiring. There was a large attendance, and I think that much of the audience consisted of friends of the composers and/or performers. I went with three friends, who I convinced by telling it would be interesting to see student composers. à à à à à The first piece was called Oblique/musique composed by Patrick Swanson. This piece instantly stood out among the others because of the instruments involved. The piece was performed by two people: one playing a vibraphone and the other playing a large drum/cymbal/gong. However, the piece also contained prerecorded sounds of static, bass, and an incoherent voice. In this piece the melody was repeated many times. It was similar to the works of John Adams because of its repetitions, background recording, and minimalistic sounds. à à à à à The second piece was a piano composition by Thalia Ventimilla called Ecuadorian Afternoon. This piece had a very relaxing melody and a ââ¬Å"walking speedâ⬠tempo. It was not fast and not slow. The intensity of the piece started out high and gradually declined, then built up to decline again. This went on in a series of decrescendos, rising and falling with lots of chords being played. à à à à à The third piece was a duet for the flute and the oboe by Julia Grace Brown. The piece contained two movements, but I could not tell when one stopped and the second began because there was no pause. While they played the flute was quicker, playing in short, fast, high pitched notes. On the other hand, the oboe was steadier and carried the notes slightly longer, and it lead the flute through the song. Sometimes the two instruments played simultaneously, and sometimes the flute would mimic the oboe and follow it through the movement. Overall, the piece started out fast and eventually slowed with the two instruments ending together, but the flute always played in a higher range with a more piercing ... ..., intensity, and length. The entire movement had a feeling of rising to a maximum point which could not be surpassed. In the third movement the flute and the piano played together and played nearly the same thing, with the exception of the flutes higher notes. This to had an increasing in intensity and tempo. Now for the sake of time, and because this report is already too long, I will skip to the last piece. Also, the seventh piece was so long that I could keep discussing it. à à à à à The final and twelfth piece was made up of excerpts from a longer work called Five Short Pieces for Clarinet and Bassoon. To me, maybe because the concert was beginning to get long or maybe because I did not have many notes over it, the last piece seems fairly similar throughout its movements, or ââ¬Å"Short Pieces.â⬠The first was an up-beat piece with a distinct melody. The clarinet and bassoon alternated, with the clarinet playing the higher notes. The second movement had a have complete feel to it. The two instruments played at the same time, close to it. The third movement was an impressive sounding mix of ups and downs. It seemed that the performers were working very hard and it sounded very complex.
Tuesday, January 14, 2020
What Goes Around Comes Around (Karma)
If one would want to examine oneââ¬â¢s self about the meaning of a word or phrase by comparison with what others mean with the word or phrase, one will find confirmation of similarity or change in meaning in relation to time. Given such thesis, this essay intends to validate that same by exploring my own assumptions and beliefs about a certain concept or phrase by, à discovering what I believe about and how those ideas have been formed in me, and exploring outside viewpoints of the topic using contemporary and/or literary figures, politicians, poets, authors, media images, institutions, history books, etc.Exploration of self: What I think and feel about the phrase ââ¬Å"What Goes Around Comes Around (Around).â⬠?As I use the new version of software in the Internet, the computer flashes a message: ââ¬Å"Paying is a good karma.â⬠à The word ââ¬Ëkarmaââ¬â¢ enters into my mind that if there could is good karma, there must be bad karma.à Before my encounter of t he phrase of good karma, the meaning of the word karma for me was negative that whatever error or mistake one must have done will really come back to haunt one back.à The word ââ¬Ëkarmaââ¬â¢ or the phrase ââ¬Ëwhat goes around comes aroundââ¬â¢ serves as self-evaluation that would result of self-judgment.à Sometimes, the self judges very harshly, hence , one could just imagine the tendency that I may have done just to avoid the word ââ¬Ëkarmaââ¬â¢ before it comes to mind that there could some good in it.à The experience has therefore brought me into the reality of experiencing the meaning of words into my life that though as one is just a word; it carries a message that could turn on or off oneââ¬â¢s mood in a day.à This is not surprising because I believe that man is created also an emotional being although he is endowed with a rational mind.à What is to interesting with emotion is that is what one feels at the moment and most of the sometimes, wh at one feels is more powerful than what one thinks.à In trying therefore to reflect on the meaning of karma in this paper, I have to admit that words or phrases could change or could have different meaning at different times.à Thus the need to have updated dictionaries.à Let us apply on how Oxford English Dictionary defines the word ââ¬Ëkarmaââ¬â¢ in two ways.à One definition for the word goes this way: ââ¬Å"From the Sanskrit word (meaning ââ¬Ëaction' or ââ¬Ëeffect') used in Hinduism and Buddhism to refer to the principle by which a person's actions in this world determine the fate that awaits him or her after death.à In English the word is sometimes used more loosely to refer to the processes of destiny, and it has sometimes been chosen as a given name with reference to this idea.â⬠[1] Its other definition goes this way: ââ¬Å"the sum of a personââ¬â¢s actions in this and previous states of existence, viewed as affecting their future fate.â⬠[2]à Comparing the two definitions by the same dictionary does not make much difference as to the meaning referring to after life consequences.Exploration of other viewpoints about the phrase and how the meaning of the phrase or word ââ¬Ëkarmaââ¬â¢ has changed over time, how the phrase was formed, etc.Let us take what other old viewpoints using the phrase ââ¬ËWhat comes around goes aroundââ¬â¢ or word ââ¬Ëkarmaââ¬â¢ and let us take still another who has used the phrase in the context of a given statement.à There is such phrases as law of Karma under various names and this include ââ¬Å"the law of compensationâ⬠; ââ¬Å"the law of balanceâ⬠; â⬠the law of action and re-actionâ⬠.[3] One could easily get some connection with the authorââ¬â¢s explanation of the term as bringing it judgment, correcting all wrongs, punishing all vices, and rewarding all virtues.à The inevitability of cause and effect means and ends, and seed and fruit ar e simply there.à A manââ¬â¢s normal reading of that interpretation by the author would be to look at the cause if something could be done so that the necessary good effect will come out.à One this note therefore the word ââ¬Ëkarmaââ¬â¢ from 1894 had had already a positive or negative meaningââ¬â¢ and as I now realize, it may be that I was not that attentive of its meaning then.à I mean, the term could mean also to be positive and not just negative.Ward explained further the use of the term ââ¬Ëkarma; allows equating it with the law as justice, and when viewed in its applications, à à an action of an individual has with it retribution.à If such is the case, there is also reason to agree with authorsââ¬â¢ conclusion that ââ¬Å"every secret is told, every crime is punished, every virtue rewarded, every wrong redressed, in silence and certainty.â⬠[4]One could see from karma that nothing comes by accident, that what one reaps, what he or she has so wn. There is therefore a universal rule that giving love brings further love.à Sowing brings further reaping.à In more concrete application, it may mean money begets money.The phrase ââ¬Å"What goes aroundâ⬠¦Ã Comes Aroundâ⬠happened to be the third single from Justin Timberlake's second solo album FutureSex/LoveSounds which was released in 2006.[5] People who could relate with the song may interpret the part ââ¬Ëgoing aroundââ¬â¢ as where Timberlake mourned how his ex-lover may have wounded him and in ââ¬Ëcoming aroundââ¬â¢ as referring how the law of balance came into effect, as Timberlakeââ¬â¢s ex-lover new boyfriend now treat said ex-lover in like manner the woman treated Timberlake in the ââ¬Ëgoing aroundââ¬â¢ portion of the song.Synthesis of two partsComparing my personal experience and otherââ¬â¢s viewpoints with the word or phrase puts me now into the questions: ââ¬ËDo I have a different connotation of the word or phrase with the irs?à What, if any?à If there is no difference, justify.ââ¬â¢I feel that the meaning of the word to me changed overtime as how others may have changed it. Phrases or terms or words are just means to communicate meanings .When one encounters how a word or phrase is meant by otherà the person so encountered, he or she also makes a meaning out of how he or she understood the word or phrase in the outside world.à à When that new meaning comes into the person, the latter could use the word in a sentence or in expressing thoughts to others.à When many people agree about the usage of phrase of terms or word these agreements and confirmations, produce a part of culture.à This is when people adjust with other members of society as to giving birth to the general acceptability of the word.[6]It could be said that difference in the meanings of the word ââ¬Ëkarmaââ¬â¢ was not really meant in 1894.[7] à à It was my mind who created a difference of the meaning beca use of my lack of exposure to the meaning of karma, that there could also be a good karma not just good karma.à This thereforeà brings me another reality that knowledge of one thing or even a simple word and its meaning to every one vary across different people until that person realizes that he or she must understand what others really give to that word so that person could actually relate under a bigger world.à If the world speaks with one word or one language, perhaps the world could be a more peaceful world.à But across cultures are different languages with different words that may have different meanings.Conclusion:There is basis to uphold the thesis that if one would want to examine oneââ¬â¢s self about the meaning of a word or phrase by comparison with what others mean with the word or phrase, one will find confirmation of similarity or change in meaning in relation to time.Confirmation of similarity or change in meaning requires one to be honest about the true meaning of the word to himself or herself. After accepting the truth, one must be ready to what is meant by the word or phrase as accepted by majority of people.à The best proof of this is the use of dictionary, which implies that the word may have its meaning reached the point of general acceptability[8].à This may not be hard to understand as human beings communicate using words or terms, and by them, the peopleââ¬â¢s experience of the word or phrase will be given recognition and acceptance.à I believe that words are defined and used in dictionaries, which may have evolved and changed over time including the chance of expanding the original meaning and even eventually returning to the old meaning.Works Cited:David Kaufer, Suguru Ishizaki, Brian Butler, Jeff Collins, The Power of Words: Unveiling the Speaker and Writer's Hidden Craft ; Lawrence Erlbaum Associates, 2004Mark Guarino, M.;à Out from the Cocoon Timberlake Re-emerges without Squeaky Clean Image; Daily Her ald (Arlington Heights, IL), August 24, 2006New Fowler's Modern English Usage, Magazine article; The Atlantic Monthly, Vol. 278, December 1996Oxford University Press, Compact Oxford English Dictionary,2007 {www document} URL http://www.askoxford.com/firstnames/karma?view=uk, Accessed May 29,2007Ward, P.C. Emerson and Theosophy, A Paper read before the Chiswick Lodge of the Theosophical Society ,December 12th, 1892, 1894 {www document}à http://www.theosophical.ca/EmersonTheosophyPCW.html, Accessed May 29,2007Oxford University Press, (2007)à IbidWard, Emerson and Theosophy by P.C. Ward, F.T.S.à A Paper read before the Chiswick Lodge of the Theosophical Society ,December 12th, 1892, 1894 {www document}à http://www.theosophical.ca/EmersonTheosophyPCW.html, Accessed May 29,2007à IbidGuarino, à Out from the Cocoon Timberlake Re-emerges without Squeaky Clean Image; Daily Herald (Arlington Heights, IL), August 24, 2006 New Fowler's Modern English Usage , Magazine article; The Atlantic Monthly, Vol. 278, December 1996 Ward, Emerson and Theosophy, see above David Kaufer, Suguru Ishizaki, Brian Butler, Jeff Collins, The Power of Words: Unveiling the Speaker and Writer's Hidden Craft ; Lawrence Erlbaum Associates, 2004
Sunday, January 5, 2020
What Is a Mole Ratio Chemistry Definition and Example
In a chemical reaction, compounds react in a set ratio. If the ratio is unbalanced, there will be leftover reactant. To understand this, you need to be familiar with the molar ratio or mole ratio. Mole Ratio Definition A mole ratio is ââ¬â¹theà ratio between the amounts in moles of any two compounds involved in a chemical reaction. Mole ratios are used as conversion factors between products and reactants in many chemistry problems. The mole ratio may be determined by examining the coefficients in front of formulas in a balanced chemical equation. Also known as: The mole ratio is also called the mole-to-mole ratio. Mole Ratio Example: Balanced Equation For the reaction:2 H2(g) O2(g) ââ â 2 H2O(g) The mole ratio between O2 and H2O is 1:2. For every 1 mole of O2 used, 2 moles of H2O are formed. The mole ratio between H2 and H2O is 1:1. For every 2 moles of H2 used, 2 moles of H2O are formed. If 4 moles of hydrogen were used, then 4 moles of water would be produced. Unbalanced Equation Example For another example, lets start with an unbalanced equation: O3 ââ â O2 By inspection, you can see this equation is not balanced because mass is not conserved. There are more oxygen atoms in ozone (O3) than there are in oxygen gas (O2). You cannot calculate mole ratio for an unbalanced equation. Balancing this equation yields: 2O3 ââ â 3O2 Now you can use the coefficients in front of ozone and oxygen to find the mole ratio. The ratio is 2 ozone to 3 oxygen, or 2:3. How do you use this? Lets say you are asked to find how many grams of oxygen are produced when you react 0.2 grams of ozone. The first step is to find how many moles of ozone are in 0.2 grams. (Remember, its a molar ratio, so in most equations, the ratio is not the same for grams.)To convert grams to moles, look up the atomic weight of oxygen on the periodic table. There are 16.00 grams of oxygen per mole.To find how many moles there are in 0.2 grams, solve for:x moles 0.2 grams * (1 mole/16.00 grams).You get 0.0125 moles.Use the mole ratio to find how many moles of oxygen are produced by 0.0125 moles of ozone:moles of oxygen 0.0125 moles ozone * (3 moles oxygen/2 moles ozone).Solving for this, you get 0.01875 moles of oxygen gas.Finally, convertââ¬â¹ theà number of moles of oxygen gas into grams for the answer:grams of oxygen gas 0.01875 moles * (16.00 grams/mole)grams of oxygen gas 0.3 grams It should be fairly obvious that you could have plugged in the mole fraction right away in this particular example because only one type of atom was present on both sides of the equation. However, its good to know the procedure for when you come across more complicated problems to solve.
Saturday, December 28, 2019
Counselling And The Scope Of Counselling Relationships
Explain the purpose of counselling and the scope of counselling relationships, including professional limitations. Purpose of Counselling â⬠¢ A counsellor seeks to bring about positive change in the way a client thinks and behaves, with empathy and genuineness, so they can make the change within themselves. â⬠¢ This is done through the use of certain communication skills to make the client feel at ease so they feel comfortable to recognise and deal with any issues they have and together with the counsellor encouraging them to be confident with making their own decisions and to set goals for their future. Scope of Counselling Relationship and professional limitations â⬠¢ Counselling differs from just simply having a conversation it involves a certain formality and has to follow a number of accepted practices. It must also adhere to professional limitations. For example o Counselling strategies ââ¬â a counsellor has to adopt specific set of skills (e.g. Open and closed questions, paraphrasing, summarising, reflection of content e.t.c) that are tailored to the specific needs of the client. o Ethical principles and practices ââ¬â ï⠧ Ensuring confidentiality: to give the client assurance that the information shared in the counselling session will not be divulged to others and is strictly limited to the counsellor and client. 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Friday, December 20, 2019
Pediatric Plastic Surgery Cleft Lips - 1841 Words
Pediatric Plastic Surgery: Cleft Lips Mary Elizabeth Barnes English IV 25 September 2015 I plan on becoming a pediatric plastic surgeon after attending Southern Methodist University, and medical school at UNiveristy of Texas at Austin. Cleft Lips are a huge problem among newborns no matter where a doctor is in the world. They form in the wound and do not grow back together naturally so the only way to fix it is surgery. Pediatric plastic surgeons can specialize in cleft lip corrections helping many children along the way. A cleft lip, to be fixed, needs the lining of the muscles in the lip to be surgically aligned. A cleft lip can form into a cleft palate extending all the way to the roof of the mouth. There is one way toâ⬠¦show more contentâ⬠¦So being able to help children born with cleft palates, deformities, and conjoinments is what I essentially want to do. I plan to major in Biology or Biochemistry, and minor in business so I can have my own practice one day. Then after undergrad, I want to go to University of Texas at Austin. After all the school I have to take, I want to do a residency still at the University of Texas in Austin to further my experience in the field. University of Texas has a very concise and fast track program that I really think would benefit me and push me to the standard that I need to be at. Eventually, my own practice is the goal and hopefully I can help children who NEED plastic surgery medically and not just superficially; and thatââ¬â¢s why ten years from now society will appreciate plastic surgery in a different way because of my contribution. I have shadowed something plastic surgery and getting into that area of surgery would be exactly what I want to do. Future Plan: To get where I want to be, I have a multitude of classes that I will have to accomplish. At Southern Methodist University, I will be enrolled in the Dedman College in biological sciences and it has produced students who have moved on to Harvard Medical School. Moving on from Southern Methodist University, University of Texas in Austin is where I plan to attend graduate medical school. The UT at Austin Medical School has a partnership with Seton Healthcare which enables with them to have specialized,
Thursday, December 12, 2019
Corporate Law The Partnership Structure
Question: Describe about the Corporate Law for The Partnership Structure. Answer: Part A 1(a): Aysha and Dilara currently operating the partnership structure for their winery which named as Ankita. We can say this because partnership is formed when two or more persons agree to carry the business with a view to earn profit. In this partners agree to share the profit and loss mutually. Following are the important aspects of partnership: In partnership there must be an agreement between the partners, which contain all the terms and conditions of the partnership which is mutually agreed by the partners. In partnership partners share profit and loss mutually. In partnership partner share agent principle relationship with each other, as all the partners are agents of the firm as well as of other partners. In partnership there is no need to use the word limited, in this case name of the firm is just Ankita. There is no need of minimum capital in the partnership. In this form of business structure there is no separate legal entity of the firm, and partners have unlimited liability[1]. So it is clear after considering the above aspects of partnership that Aysha and Dilara are operating partnership because they both are sharing their profits equally, and in the name of the winery no limited word is used. Therefore, we can say that Aysha and Dilara are operating partnership form of structure[2]. (b) Aysha and Dilara decided to sell part of their business to Mr. Polat for arranging the working capital for their business. After considering the facts of the case, we can say that partnership is not the correct form of business if Aysha and Dilara decided to sell the part of the business. For Aysha and Dilara the appropriate business structure which supports their decision is company. Company is a separate legal entity, which require higher set up and administration cost because there are number of legal formalities to form a company. In Australia, companies are registered and regulated by ASIC. Company is a form of organization which is run by its directors, and owned by the shareholders of the company. In this form of structure shareholders of the company have limited liability, and except in some cases they are not liable for the debts of the company[3]. All the profits and losses of the company, and also all the assets and liabilities of the company are owned by company separately from its shareholders. Company has power to sue and sued by others, and company can buy and purchase property on its own name. It is necessary that company must have at least one director or shareholder to start the company. Directors of the company can also be the shareholders of the company, and it is must that they must be of age 18. Any person who is insolvent and convicted in an offence which is related to company cannot form company. Following are the advantages of the company: Shareholders of the company have limited liabilities. Ownership or part of the company can be easily transferred by selling shares of the company. Shareholders of the company can be employed by the company. Tax rates are lenient. It is easy to access capital in this form of business[4]. As we mention above, it is easy in case of the company to transfer the ownership of the company by transfer the shares. In three situations a person can transfer or sell the part of its business to another person: To expand the business: Idea of selling a part of the business to get some cash inflow in the business is good. Such cash inflow will help in expanding the business. Company can access those resources which create value: through the proceedings of sale company can access those resources which create value for the business. Reduction of risk: by selling the part of the business a person can reduce the risk, and get better resources to manage the risk[5]. In this case, both the partners can transfer the ownership of Ankita by transfer the shares of the company, which is beneficial for them. 2: In this case it is clear that Leo is the shareholder of the Thomas The Tank Engine Pty Ltd and holds two shares of the company for $500,000. In this case, Ruby and Amanda are the two executive directors of the company, and they are also the shareholders of the company. This year both the executive directors have decided that they are not paying the dividend for this year, and they both voted themselves a large pay rise in their salary and bonus also. They also lease two luxury cars for their exclusive use. Leo asked questions about the dividend policy and also raise objection on the lease of the cars. It must be noted that payment of dividend are the right of directors and directors are not obliged to declare and pay the dividend to the shareholders of the company. Directors are authorize to decide whether or not to pay the dividend, and for this purpose approval of shareholders are not required. But it must be noted that f directors declare the dividend it is necessary that they declare equal dividend for particular class of shares. Directors cannot pay higher value of dividend to some shares in same class, and lower value of shares in other class. In this case, Leo cannot raise objection on the decision of dividend against the directors, but he can raise objection for the unethical acts of directors[6]. It must be noted that as per section 254T, company cannot pay dividend unless it clear solvency test[7]. Following are the rights of the shareholders in company against the directors of the company, shareholders can claim against the directors of the company if they found that directors are breaching their duties towards the company. If members found that directors are breaching their duties, and make personal profit from their position then they can access to the court. There is an obligation on the directors of the company that they act in the interest of the company and its members. Shareholder can sue the company and its directors for their wrongful act. Shareholders can also seek injunction against the acts of the director which are in the nature which cause harm to company or shareholders. Shareholders can also rescind the contract in which directors has undisclosed interest. In general shareholders have following rights: Shareholders can challenge the resolution passed in a general meeting of the company if that resolution was against the interest of members of the company. any resolution passed by the directors and approved by members in general meeting can be questioned by the directors of the company. Shareholders can challenge the decision of directors, but could not question the validity of the decision. Shareholders can apply to the court for relief in case when companys affairs are not in the interest of the members, because of the resolution passed by the directors of the company. No minimum shareholding is required for seeking the relief in the court, its just that shareholder must have at least one share. Shareholders can also convene resolution in general meeting for removing the directors if shareholders think that directors are not acting in the interest of the shareholders[8]. In this case Leo can file application against the resolution passed by directors. Leo can question the rise in pay scale of the directors, and also question the purchase of luxury cars for the company, which are for the exclusive use of directors of the company. 3: directors duties ensure the good governance, and designed to ensure that directors are acting in the interest of the company. Section 198A of the Corporation Act 2001 states the powers of directors. The companys business is managed by the directors of the company by giving directions[9]. This power comes along with some responsibilities and duties. These duties are imposed on directors by the Corporation Act 2001. One of the most important duties of director is act with due care and diligence. This duty is imposed on directors by the common law, and equity terms. Section 180 of the Corporation Act 2001 states that any director or officer of the company must exercise their power and discharge their duties with due care and diligence that a person would exercise in the capacity of director or officer of the company. This section also covers the duty of care and diligence which are described in the common law and considered as general duties of directors[10]. It must be noted that on contravenes of this section civil penalty provisions are applied which are specified in section 1317E. Section 180(2) states the business management rule, according to this rule if any director of the company make any decision then it is necessary that they follow the requirements of section 180(1), common law duties and general considerations. Duty of care and diligence: it is the duty of director that they are informed about the companys financial position, including the information about the solvency of the company. Directors cannot delegate this duty by delegating the responsibility to any other officer or employee of the company. Directors cannot save themselves by the penal provisions in case of ignorance of companys affairs, especially in case when ignorance is on their own part. Directors of the company are liable towards the company, and also towards the members of the company. It is their duty that they act in the best interest of the company. Any negligence from the directors side in analyzing the financial statements of the company, and take decision which is not informed will result in great loss to the company. It is important for directors that they ask questions on the financial statements of the company if they think that financial statements are not correct. It is necessary that they analyze the financial statements of the company on their own, and just did not accept the financial statements which are prepared by the employees of the company. We can understand this with the help of the example, if director gets a balance which is not matching with the casual status of the company then it is the breach of the duty if director would not ask questions on that balance sheet. It is necessary that directors of the company make independent and informed decision regarding the affairs of the company. Directors guide the management of the company; therefore it is necessary that directors of the company are properly informed about the decision[11]. Directors can delegate number of responsibilities to another person, for example accounts preparation, and other matters which are related to day to d ay management of the company. In case of care and diligence duty, directors are expected that they take active interest in the financial affairs of the company, and just do not rely on the employees of the company. Directors of the company cannot delegate the responsibility of financial affairs of the company to any other person. It is necessary that they make judgment in accordance of good faith, directors must not have any personal interest in the decision, decision is informed and taken after analyzing the complete facts, and in last directors must believe that decision is in the best interest of company[12]. Any breach of this duty will attract provisions of civil penalty, and directors are penalized under the civil liability. Directors are penalized up to $ 200000 for the breach of section 180 of the Corporation Act 2001[13]. We can understand this with the help of the case law, Australian Securities and Investment Commission (ASIC) v Cassimatis. In this case the Federal Court of Australia determines the duty of care and diligence of directors which are defined under section 180(1) of the Corporation Act 2001. In this case court found that directors of the company breached their duties as directors, because in normal cases directors of the company are informed and aware that company breaches the provisions of corporation act. Court also applied test in this case to find whether or not director take reasonable care and diligence in exercising his power. Court held that application of this section is depend on the circumstances in which foreseeable risk is analyzed. It also includes the directors conduct at that time and effect of the decision of directors on the company[14]. In this case, it is found that directors of the company do not analyze the balance sheet of the company, and make wrong decision of investing more. In this case it is clear that directors of the company breach the section 180 of the Corporation Act 2001, because directors of the company that is Erol who failed to tell the directors about the loss and Vanessa failed to ask any questions about the financial statements, and Kurt as mentioned was absent from the meeting. In the present case, Erol, Vanessa and Kurt breach their duties on the position of directors. Directors of the company can be held liable for the breach of their duties under section 180 of the Corporation Act 2001. Therefore, directors of TACH Ltd are penalized under the provisions of civil liability. Part B Introduction: Auditors prepare accounts generally for its client, but some other parties are also relying on the accounts prepared by the auditors such as creditors and investors. Auditor owns a duty of care under tort and liability under contract towards its client, but towards the third party it only owns duty of care under tort. In this essay, we are discussing the concept that auditor is liable only towards its client only not towards third party. Auditors liability: It is clear that auditors are liable towards their clients only, but the issue related to liability of auditor towards the third party are discussing now a days at a high level. This issue was raised because not only clients but the third parties such as investors and creditors are also taken their decision on the report of the auditors. In recent years, there are global economic crises which collapse number of corporate around the world. These economic crises generate claims by third parties towards the auditors. Time is really uncertain for auditors from last few years because of the claims against auditors such as claims against KPMG and Ernst Young. The new provisions of company law limit the liability of auditors towards the third parties, which results in reduction of number of claims which are against the audit firms. This step is necessary because it is unfair to hold the auditors accountable for the accounts of the company. Directors of the company prepare the accounts of the company, and auditors only verify those accounts, and it is not possible in practical sense that auditors check and cross verify every single transaction. It must be noted that auditors are watchdogs but only for their clients, and not of creditors and investors of the company. we can understand this with the help of the case law that is Hercules Managements Ltd. v. Ernst Young, [1997] 2 S.C.R. 165 (Hercules Managements). In this case, shareholders claim against the auditors of the company, because of the negligence in audit report on which they relied. In this case, court applied two stages test to consider whether or not auditors owned duty of care towards the employees[15]. At first stag court consider whether any relationship is exist between plaintiff and auditors, which prove that plaintiff is relied on the work of the auditor, and court, found that yes relationship, exist between the shareholders and auditors because of which auditor owned duty of care towards shareholder. Under the second stage of the test court consider the policy of spectre of indeterminate liability, in this court held that plaintiff owns duty of care only in two situations towards the third party: Shareholder is known to the auditors, and he is the member of limited class of plaintiff known to the auditors. Shareholder relied exclusively on that statement, which was made by auditor[16]. In last we conclude that auditor should not hold liable exclusively towards the third parties, and it is necessary that auditors liability must be limited. Conclusion: In this essay we deal with the issue whether or not auditor should be held liable towards the third party, and in this essay we conclude that auditor owns duty of care towards the third party but only in some limited situations which are described in essay.
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