10 Facts About Child Brides and Child Marriage

Human Rights Abuses for the LGBT Community in Russia

This paper addresses human rights abuses against members of the LGBT community in Russia. The LGBT community has been a marginalized group of society in Russia in many ways throughout history, however the legislation that was recently passed in Russia goes a step further to strip these individuals of their human rights and dignity. The legislation is inconsistent with several human rights provisions in international treaties that have been ratified by Russia: International Covenant on Civil and Political Rights (ICCPR); International Covenant on Economic, Social, and Cultural Rights (ICESCR); Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW); Convention Against Torture and other Cruel, Inhuman, or Degrading Treatment (CAT); and the Convention on the Rights of the Child (CRC); European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR); and the European Convention for the Prevention of Torture and Inhuman or Degrading Trea tment or Punishment (CPT). There are also several articles in Russia’s own constitution which are incompatible with current human rights abuses against the LGBT community, as well as the Universal Declaration of Human Rights (UDHR), and the Yogyakarta Principles. This memo takes a detailed look at this legislation in light of LGBT human rights violations in Russian history, and what problems we might expect in the future if this law is not repealed. This memo lays out the applicable humanShow MoreRelatedEssay on Russian Homophobia: It Needs To Stop1031 Words   |  5 PagesHomophobia is transporting Russia back in time to the late 1800s and early 1900s—the epoch of the racial issues in America. With several gay rights being legalized, it seemed that Russia had begun to accept the LGBT community into their society. But the violent and repressive actions towards gay people and their supporters have proved that Russia is not becoming any more tolerant of gays. It is unsure if Russians even view gays as humans. The present status of the Russian homophobia problem is startingRead MoreSimilarly, The United States Lgbtq+ Community Suffers From1470 Words   |  6 PagesUnited States LGBTQ+ community suffers from similar assault cases and ps ychological damage. Violence towards the LGBTQ+ community in America is not as publicly seen or heard of as in Russia, but it is still there. Russia and the U.S have similar, yet different forms of hate crimes against LGBTQ+ persons. In the United States, sexual assault and gun violence are often what you hear in regards to hate crimes; that is if it is large enough to make the news at all. Unlike in Russia, the police must investigateRead MoreModern Day Genocide1278 Words   |  5 PagesModern Day Genocide Humiliated, beaten, and neglected; an entire group of people are constantly under abuse. They must hide from their own government in fear of death. The citizens expose their neighbors in order to create a more perfect country. No documentation exists that outlaws the violence towards these people. Their leaders do not want to recognize that they have any existence. All of this is happening while surrounding countries sit idle and wait for a resolution to happen. When hearingRead MoreThe Position Of A Hr Manager At Both The Uk And Russian Olympics2203 Words   |  9 Pagesposition of a HR manager at both the UK and Russian Olympics and I will discuss possible issues that LGBT Olympians may face in such contexts. I will identify key challenges that I may face when introducing and implementing equality and diversity measures if the Olympic Games were to happen again today. I will approach such a task by first outlining the history and definitions associated with LGBT. I will frame thi s essay by drawing upon social and political changes through the enactment of lawsRead MoreThe Role Of International Organizations On Human Rights906 Words   |  4 Pagesfor my dedication to the field of human rights. It was during this period that Russia was harshly criticized for its actions towards LGBT individuals and received even harsher criticism for its actions in Ukraine and the human rights implications. It was also during this time period that I studied abroad in Russia, and it was through my interactions with Russians and the Russian system that human rights became a far more complex issue in my mind. Human rights abuses are not a thing exclusive to failedRead MoreUkraine Human Rights Essay1069 Words   |  5 PagesRussia’s Influence on Ukraine Human Rights By Samantha Semsel October 30, 2017 Throughout the Ukraine, thousands of civilians are living in fear from the dangers that lurk inside their country. Ever since the Ukraine and Russia entered into a tension building war that had everyone on edge in 2014, the Ukrainian citizens have been stripped of many human rights. As of 2015, there have been allegedly more than 10,000 people killed, 20,000 people wounded, and 1.4 internally displacedRead MoreThe Rights Of Gays And The Homosexual Agenda1743 Words   |  7 Pagesdelivered a speech that was to have a drastic effect on the human rights of gays and lesbians in Uganda. The speech, given at an anti-gay conference titled â€Å"Exposing the Truth behind Homosexuality and the Homosexual Agenda†, linked homosexuality with child molestation and the destruction of African families and laid the foundation for what was to become a virulently homophobic movement in Uganda. This religious crusade against the rights of gays and lesbians culminated in an oppressive law, passedRead MoreLgbt Community : The United States And The World Of The 21st Century8181 Words   |  33 PagesLGBT Community in the United States and the World in the 21st Century By Annette Underwood Illustrated Images by google free domain pictures Copyright @ 2014 by SWB Publisher FIRST PUBLICATION EDITION SWB PUBLISHERS 10 9 8 7 6 5 4 3 2 1 INTRODUCTION Is the need for acceptance of one’s sexuality as important as other issues like poverty, unemployment, global warming, natural disasters and proper health solutions for Ebola, Lyme that put our survival itself at risk? When meditating on thisRead MoreThe Stonewall Riots And Lgbt Movements1784 Words   |  8 Pagescontinue to be a device of discord in human nature is that of wanting to be heard, no matter how disastrous that might become. This has been shown by multiple events throughout the entire Gay Rights movement, most notably the birth of the movement which are, the Stonewall Riots, â€Å"These riots were highly influential to establishing a foothold, however it was a peaceful protest, despite the name. Stonewall Riots was the forerunner for LGBT movements and begin gay rights groups June 28, 1969, In the earlyRead MoreLgbt19540 Words   |  79 PagesWhat Is LGBT? LGBT stands for lesbian, gay, bisexual and transgender and along with heterosexual they describe peoples sexual orientation or gender identity. These terms are explained in more detail here. Lesbian A lesbian woman is one who is romantically, sexually and/or emotionally attracted to women. Many lesbians prefer to be called lesbian rather than gay. Gay A gay man is one who is romantically, sexually and/or emotionally attracted to men. The word gay can be used to refer generally

Redundant Object Pronouns in Spanish

Although by definition, pronouns are words that stand for nouns, it is common in Spanish to use a pronoun, particularly an object pronoun, in addition to the noun it stands for. Such use of redundant object pronouns occurs most commonly in the following situations. When the Object of a Verb Precedes the Verb Placing the object before the verb, while certainly common in Spanish (and possible in English to give a sentence literary flavor), can be at least slightly confusing to the listener. So placing a redundant object pronoun helps make it clearer which noun is the subject of the verb. The redundant object pronoun in these cases is mandatory or nearly so, even when the form of the verb (such as it being plural) might seem sufficient to indicate what the subject and object of the verb are. For example, in the sentence El buffet de desayuno lo tenemos de mià ©rcoles a domingo (We have the breakfast buffet from Wednesday to Sunday), buffet de desayuno is the object of the verb tenemos. The lo (which isnt translated but in this case would be the equivalent of it) is redundant but still required. Some examples, with the redundant object and pronoun in boldface: Al presidente le vamos a preguntar quà © es lo que ha ocurrido. Were going to ask the president what it is that has happened.La piscina la encontramos muy sucia. We found the swimming pool very dirty.Los instrumentos los compraron gracias al apoyo financiero de su madre. They bought the instruments thanks to the financial support of their mother. Youll probably come across the redundant object pronoun most often with gustar and verbs similar to gustar, which normally put the object ahead of the verb. Note that when these verbs are used, they are usually translated with the object in Spanish being the subject of the English translation. A Cristal le gusta estar rodeada de gente. Cristal likes to be surrounded by people.A Sakura le encantaba ir al parque a jugar. Sakura loved going to the park to play. To Provide Emphasis Sometimes, especially in Latin America, the redundant pronoun may be used even when the object appears after the verb in order to provide emphasis. For example, in Gracias a ella lo conocà ­ a à ©l (thanks to her, I met him), the lo remains even though the speaker added a à ©l to call attention to the person the speaker met. We might convey a similar thought in English by placing strong stress on him. When the Object of the Verb Is Todo   Although not required, todo (or its variations) as an object is sometimes accompanied by a redundant pronoun that matches it in number and gender. En sus ojos lo puedo ver todo. In your eyes I can see everything.Tengo mucha fà © que los van a rescatar a todos vivos. I have a lot of faith that they are going to rescue everyone alive. To Repeat the Object of a Verb in a Relative Clause   Sometimes people will use a grammatically unnecessary object pronoun in a relative clause (one that follows a  subordinate conjunction). For example, in Hay otros aspectos del gobierno que los aprendemos (There are other aspects of the government that we learned), the los isnt needed, but it helps link aprendemos to aspectos. This usage isnt particularly common and is sometimes considered grammatically incorrect.

What Was Technology Before The Information Era - 998 Words

What was technology before the information era? Society revolves around the advancements of technology for the improve efficiency for task and easy access for information. Today, we usually consider a mechanical devices, such as smartphones and computers, something that is categorized with those or relate to them in some way, but was this the start of technology? The word â€Å"technology† has been around longer than the average person would expected, and technology has been the primary component for our civilization s improvements that advance us to where we are currently. From elements, communication, discoveries, and manufacturing, the idea of technology is considered to be a flexible and progressive term that portrays itself to have a variety of purposes relates to everything mankind has created. By revealing the semantic changes in the connotation of the word technology and providing a chronological sequence of related conceptions, we can acknowledge how current technology changes our perception of the term. From the first usage of the term â€Å"technology,† it has always been related to the constructing or improving civilization. Kernerman Webster’s college dictionary considers technology as being a â€Å"sum of ways in which social groups provide themselves with the material objects of their civilization,† referring to the idea that technology was original being associated as a key element to the progression in the construction of a civilization (K DICTIONARIES online).Show MoreRelated The Cold War Era Essay example1046 Words   |  5 PagesThe Cold War Era Works Cited Missing The late 1940s to the mid 1980s the American society saw what could quite possibly be titled the biggest technological effect on society. This era, The Cold War, was a period in which fear of attack or invasion and a need to be superior reigned in the American society. It led to the development of space technology, during the Space Race, communication systems, and military technology in what has been appropriately deemed the Arms Race. On OctoberRead MoreHow Technology Has Revolutionized The Era Of The World Essay1331 Words   |  6 Pageson top of the technology industry for years. As we approach a new era of technology we see no limit of what can be accomplished. But these advancements also brings consequences. One might ask, how was it possible that technology has revolutionized the era we live, not only that but the question of our intelligence is brought up frequently and if we have forgotten old traditions such as reading a map or our interaction with people. It seems as if it was just yesterday the internet was at its infancyRead MoreThe Effects Of Mass Media On American Culture777 Words   |  4 PagesWells Effects of Mass Media There are many different effects of mass media. Where would the world be today without mass media? The world has evolved so much. From the written era all the way to the digital era, communication has changed so much. For instance, when the radio was invented it changed the way the news was communicated and provided entertainment. The television came soon after that providing news to watch and sitcoms to laugh at. Mass media has provided so many great changes that impactRead MoreImpact Of Social Media On Higher Education947 Words   |  4 PagesMark Blankenship (2011) in the article† How Social Media Can and Should Impact Higher Education† discusses the impacts of Social Media on higher education. Nowadays technologies like Skype, Twitter and Facebook, are used in higher education for many tasks like worldwide discussion about any pedagogical subject. Therefore, social media has many advantages and disadvantages for faculty and students, it would help the students to be more responsible for their education and have greater interest andRead MoreMarketing Concept Of The Production Era876 Words   |  4 Pagesexistence since before the 1800’s. It has changed dramatically over the decades. Marketing is the process of creating value for customers and building relationships with those customers in order to capture value back from them. It revolves around a part of the market, aiming for a profitable sector and producing a product that is different from your competitors. Years ago, the marketing concept was making goods available so that people who had needs could buy. 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Include and describe what was the significance of the era of the penny press, jazz journalism, yellow journalism, and muckraking. The history of the printed newspaper in the United States has spanned even before the nations independence. The format and coverage may haveRead MoreComputer Technology And Its Impact On The United States Military1669 Words   |  7 Pagesof technology. But how did it get there? Your smartphone is the culmination of a movement that started more than fifty years ago. Although, technology as a whole has grown more in the past fifty years than in the past two thousand years. It all started with the creation of the personal computer. The first desktop computer to be mass produced and sold nationwide was the MITS Altair 8800 in 1975. However, interest in computers was very high before that point in time. 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Although, technology as a whole has grown more in the past fifty years than in the past two thousand years. It all started with the creation of the personal computer. The first desktop computer to be mass produced and sold nationwide was the

NA Meeting paper Free Essays

Before I attended the NA meeting, I had felt more than a little apprehensive; I really wasn’t quite sure what to expect from the meeting and that made me very nervous. I have talked to and listened to addicts and recovering addicts many times before, my brother is a recovering addict and a few friends are also, but that did not prepare me for the sadness, grief, and happiness I saw in this meeting. The meeting started out with the person running it starting things off, and then asked if anyone wanted to share anything. We will write a custom essay sample on NA Meeting paper or any similar topic only for you Order Now There were about seven people in the meeting not including myself, and they all shared their stories and what was going on with them. I found their stories and life events uplifting and interesting to hear about, and I was proud of them for everything they have survived and made it through. When I think about the meeting and everything said in it, it really touches my heart how the people were able to overcome the obstacle of addiction and better themselves by kicking the habit. I was brought to tears by one mans story, he told of how he had lost his wife and turned to drugs to numb the pain and grief, but sadly became addicted. He went on to share how he lost everything in his life before it really ‘hit’ him that he had to change something, and he entered a rehabilitation center, got off the drugs, and today was his 1,826 th day of being clean (that’s five years). What I learned at the meeting, well really what I learned from the people who shared their journey, was more than I could ever put into words, it had such a great on me, and I am sure it will always be with me. I feel like I have somewhat learned some of the difficulties that these people have experienced in their life, I don’t mean to say I knew nothing of it before, but it is different hearing from people other than your brother. From what I heard in the meeting I really feel that I understand my brother and what he went through more clearly now. My perceptions about drug users didn’t really change, I already knew that drug users are just normal everyday people like you or me, they just have a problem, or addiction with drugs. I know how hard it is for people to be on drugs, and to be a recovering addict. When my brother got into and was addicted to Meth, it made him a completely different person, he was always agitated, mad, didn’t work, and he became violent with little to no provocation, and it was only ever toward me. Now that my brother is recovering and has been a recovering addict for going on three years, he has pretty much done a three-sixty; he has a steady full time job with benefits, doesn’t do drugs anymore, and has no violent tendencies. Overall, I really enjoyed and found the stories interesting, and like that I was able to really hear what they were saying and somewhat relate to what they were saying. I feel that I have learned a lot and I am very glad that I had the opportunity to go and have them share their stories with me. How to cite NA Meeting paper, Papers

UV Exposure Leads To Cancer among Australians †Free Sample

Question: Discuss about theUV Exposure Leads to Cancer among Australians. Answer: Introduction: Sun is a helps in the production of vitamin D in our body, which in coordination with calcium aids in the growth and development of bone and provides strength to the bone. When our skin is exposed to the sunlight, production of vitamin D occurs in the body opined by Fransen et al., (2012). Although sunlight cat as a promoter for the synthesis of vitamin D, the sun also releases ultraviolet radiation. Evidence reveal the fact that overexposure to UV radiation might lead to the development of skin cancer in human beings. According to Chen et al., (2013), sunburn is an indication of damage or mutation in the DNA of the skin cells due to the exposure to the UV radiation. The challenge imposed on finding the way to balance the requirement to protect the skin from the effects caused by the UV rays and the importance of receiving an adequate amount of vitamin D for maintaining a good health caused a public confusion over the last few decades. According the latest report, Australia has been found to be the on the worlds major zone affected by melanoma. This report will focus on the assessment of few internet media communications based on the elevation in the incidence rate of melanoma in Australia, and it also discusses the effectiveness of the communication in addressing this issue. Impact of the Emergency on Public Health: It has been reported that from the last thirty years Australian mortality rate due to skin cancer has increased, and it was identified that more that 2000 Australians die out of skin cancer every year opined by Sinclair, (2013). This is a huge public health concern that needs to be addressed, and awareness of melanoma risks among the public should be developed through various media ("Vitamin D and sun protection getting the balance right - Cancer Council Australia", 2016). Moreover, the protective measure needs to be implemented by the nation's regulatory and legislative body. Certain Internet-based blogs highlighted that this country has slowly evolved from a country of tanned sunbakers to UV savvy sunscreen promoters. However, the promotion of the advantages of vitamin D in order to strengthen muscles and bones led to claims that a huge proportion of the Australian population is deficient in vitamin D. In reality, maximum population of Australia has enough level of vitamin D (Leit er et al., 2014). Figure 1: Public awareness of skin cancer prevalence (Source: www. au.gov) According to a website named as "SunSmart," Australia has the highest accountability of melanoma globally that has been found to affect both females and males. The major dispute lies in the diagnosis process. It has been reported that more than forty thousand fresh skin cancer cases are diagnosed yearly and the year 2013, has experienced the death of 460 skin cancer patients. In another, media release (Cancer Council Australia) new research revealed that almost around two third of the teenage Aussies remain exposed to the harmful effects of the UV radiation during the peak hours of the radiation ("Prevent skin cancer sunburn this summer - SunSmart", 2016). As opined by the Australian government website, low vitamin D has been reported to be linked with elevation in the risk of bowl cancer, cardiac disorders, bone fracture, infections, multiple sclerosis, rheumatoid diabetes, and diabetes. Evidence revealed that sensible protection against the sun cannot lead to the risk of vitamin D deficiency (Australia, 2016). Vitamin D can also be obtained through diet. The confusion that has been created about the health benefits and risks of exposure to UV radiation in regards to vitamin D continues in the community and therefore, skin cancer related mortality continues to increase, making it a public health challenge in Australia. Figure 2: Mortality rate in Australia due to melanoma from 2000 to 2012 (Source: www. au.gov) According to the Australian government website the incidence of skin cancer has increased over the time accounting to 151 percent in males whereas, 46 percent of females ranging from 1982 to 2007 (Sinclair, 2013). This also implicates that due to the advancement in the technological aspect over the time, diagnostic methods have become easier and faster. Studies reflect that from the year 2007 to 2020, the expected increased incidence rate related to melanoma is 18 percent in females and 30 percent of males opined by Perera et al., (2015). It has been observed that the melanoma rate in Australian male is two folds more as compared to female. The exact exposure required to expand different skin cancers is not completely comprehensible. It is probable that both episodic and cumulative exposures are vital. The episodic exposures have been shown to more strongly verify the risk of melanoma (Guy et al., 2015). Features of the Communication: As opined by the "Australian government website," there is evidence that reflects that cancer prevalent in young adults has unique biology and therefore, these individuals have distinct clinical, psychological need. According to Sinclair (2013), the most common type of carcinoma diagnosed among this age group was skin cancer. Teenagers or children who were at the risk of developing skin burns on the weekends were traced in the locations which lacked shades such as parks, beaches, and play grounds. That is the reason why the young group of active population is prone to melanoma, and it is increasing over the years. The Cancer Council, Australia states that once the damage occurs or mutation takes place, it cannot be undone or altered. Therefore, it is necessary to have an early diagnosis or precaution to avoid the harmful effects of the UV rays discharged by the sun (Iannacone Green, 2014). In order to reduce the risk of developing melanoma, teenagers need to be encouraged to avoid the peak time of UV emission as a measure to prevent and promote the reduction of mortality rate due to skin cancer opined by Sinclair, (2013). In addition to this, the application of sunscreen, sun-protective clothing and sunglasses were the significant encouragement discussed in this media communication. According to Professor Aranda, melanoma is the most common type of cancer detected among the group involving individuals of age 15 to 29 years (Iannacone Green, 2014). Although, the treatment is mostly expensive in the healthcare system, this type of carcinoma is easily preventable. In order to overcome the complication and understand the pros and cons of sunlight, Cancer Council organization which is completely based on evidence, identified the need for consultation with Australian expert bodies specialized in skin cancer and vitamin D for developing better health recommendations for Australian health. It has been identified that there are several factors that influence the production of vitamin D. The main two factors are skin type and lifestyle opined by Dixon et al., (2014). Various studies have revealed the fact that sun protection becomes vital when the UV levels are 3 or above. Therefore, it can be concluded that every day normal exposure is enough to initiate the production of vitamin D in the body. More exposure, to sunlight, would not increase the level of vitamin D in the body rather would elevate the level of melanoma risk. Moreover, this study encourages using the various application for UV forecasts to increase the level of UV protection among the Australians (Janda et al., 2013). This media integrates with "EFTPOS" announcement of its funding in the next step in order to promote construction of shading in the secondary schools. It was assured by "EFTPOS" that it will be involved in funding in eighteen high schools in addition (Zhang et al., 2012). This will aid in the construction of sun shades on the play grounds of the schools to protect the students from the harmful radiation of UV light. The total funding for this was estimated at dollar 1.25 million (Iannacone Green, 2014). The media communication discusses the provision of funds for making shades in forty-five schools across Australia as a measure of protection for 28,000 children. Additionally, this media communication encourages the process of education to be safe in various climates. As discussed by Cakir (2012), the constant measure taken by "EFTPOS" in reducing the overall effect of UV exposure by the young Australians has been discussed and encouraged through this media communication. Effectiveness of the Media Communication: The various internet websites appeal to all the audience regardless of age, sex, and income or qualification level. The market or promotion strategy involved posters, advertisement or representations in the television and website promotion through other internet site. In addition to this, SunSmart is linked to various primary and secondary schools, health professionals, workplaces and local government. The organization aids in the promotion of public health approaches related to skin cancer by rigorous community-level work which is underpinned by campaigns of the state media. These campaigns in the past have achieved success by promoting messages discussed in the media communication regarding the encouragement in the use various sun protective measures (Stewart Wild, 2016). Once the site get the popularity, the websites communicate with the audience by creating a virtual world of information regarding the awareness and risk related to cancer. Like for example, statistical facts and figures recorded in 2010 reveal that the total cost of the state health system is over dollar five hundred million in order to treat non-melanoma skin cancer proving that skin cancer is the most costly burden on the healthcare system. The main objective of the SunSmart website is to minimize the human expenses of skin cancer in Australia by adopting the role of a leader in order to promote a balance between the pros and cons of UV radiation exposure which is linked with vitamin D ("Prevent skin cancer sunburn this summer - SunSmart", 2016). This website is effective in providing information related to UV radiation and promotes the growth in the risk assessment process of skin cancer in Australia. SunSmart is an organization that influences the community for assessing oneself for identification of the signs and symptoms of skin cancer such as sore, pale patches or waxy translucent bumps. These sites advices the community members to assess themselves regularly and if the patches remains for a long duration, then further diagnosis is required. The Cancer Council website has proved to be effective by reducing the conflict regarding the benefits and harmfulness of the UV radiation that happens to be a vital part of the Australian population. This media communication resolves the conflicts that exist in the minds of the Australian community regarding the exposure and use of UV radiation and biological explanation of vitamin D production in human body opined by Waldmann et al., (2012). Moreover, this website communication encourages the use of UV index provided by the SunSmart in order to understand whether the climate is eligible to move outdoor without a shade. Moreover, the risk factors the sense of awareness among the community especially among the young generation has been the focus of the communication. According to Stewart Wild, (2016), several recommendations have been discussed in order to reduce the risk of skin cancer among the secondary school going children and teenagers by encouragement in the construction of sh ades. The implementation and approaches of funding laid a deep impact on the building of shades in areas prone to UV radiation and which can cause harmful effects to the young Australians (Iannacone Green, 2014). The weakness of the media communication is the avoidance of considering the ethical aspects of the society for promoting the public health awareness in terms of skin cancer through measures. Conclusion: Although sunlight promotes the synthesis of vitamin D, the UV radiation that is generated from the sunlight causes an alteration in the structure of DNA through mutation in the DNA of epidermal cells leading to skin cancer. Statistical analysis shows that Australia is the most affected country in the world in regards to skin cancer. According to a website named as "SunSmart," Australia has the highest accountability of melanoma globally that has been found to affect both females and males. The major dispute lies in the diagnosis process. Evidence reveal the impact of the media communication in the promotion of public health. Thus, it can be concluded that application of the UV index before getting exposed to sunlight, use of various sun protective tools during the day time are essential for reducing the mortality rate among the young generation in Australia. Additionally, the awareness synthesized by the various media should be concretely followed by the community and the government bodies in order to reduce the death rate due to skin cancer in Australia. References: Australia, C. (2016). 3 in 5 Aussie teens exposed to excess UV - Cancer Council Australia. Cancer.org.au. Retrieved 16 September 2016, from https://www.cancer.org.au/news/media-releases/3-in-5-aussie-teens-exposed-to-excess-uv.html Cakir, B. ., Adamson, P., Cingi, C. (2012). Epidemiology and economic burden of nonmelanoma skin cancer.Facial plastic surgery clinics of North America,20(4), 419-422. Chen, A. C., Halliday, G. M., Damian, D. L. (2013). Non-melanoma skin cancer: carcinogenesis and chemoprevention.Pathology,45(3), 331-341. Dixon, H., Warne, C., Scully, M., Dobbinson, S., Wakefield, M. (2014). Agenda-setting effects of sun-related news coverage on public attitudes and beliefs about tanning and skin cancer.Health communication,29(2), 173-181. Fransen, M., Karahalios, A., Sharma, N., English, D. R., Giles, G. G., Sinclair, R. D. (2012). Non-melanoma skin cancer in Australia.Med J Aust,197(10), 565-8. Guy, G. P., Machlin, S. R., Ekwueme, D. U., Yabroff, K. R. (2015). Prevalence and Costs of Skin Cancer Treatment in the US, 2002 2006 and 2007 2011.American journal of preventive medicine,48(2), 183-187. Iannacone, M. R., Green, A. C. (2014). Towards skin cancer prevention and early detection: evolution of skin cancer awareness campaigns in Australia. Janda, M., Youl, P., Marshall, A. L., Soyer, H. P., Baade, P. (2013). The HealthyTexts study: A randomized controlled trial to improve skin cancer prevention behaviors among young people.Contemporary clinical trials,35(1), 159-167. Leiter, U., Eigentler, T., Garbe, C. (2014). Epidemiology of skin cancer. InSunlight, Vitamin D and Skin Cancer(pp. 120-140). Springer New York. Perera, E., Gnaneswaran, N., Staines, C., Win, A. K., Sinclair, R. (2015). Incidence and prevalence of non melanoma skin cancer in Australia: A systematic review.Australasian Journal of Dermatology,56(4), 258-267. Prevent skin cancer sunburn this summer - SunSmart. (2016). Prevent skin cancer sunburn this summer - SunSmart. Retrieved 16 September 2016, from https://www.sunsmart.com.au/ Sinclair, R. (2013). Nonmelanoma skin cancer in Australia.British Journal of Dermatology,168(1), 1-2. Stewart, B., Wild, C. P. (2016). World cancer report 2014.World. Vitamin D and sun protection getting the balance right - Cancer Council Australia. (2016). Cancer.org.au. Retrieved 16 September 2016, from https://www.cancer.org.au/news/blog/prevention/vitamin-d-and-sun-protection-%E2%80%93-getting-the-balance-right.html Waldmann, A., Nolte, S., Weinstock, M. A., Breitbart, E. W., Eisemann, N., Geller, A. C., ... Katalinic, A. (2012). Skin cancer screening participation and impact on melanoma incidence in Germanyan observational study on incidence trends in regions with and without population-based screening.British journal of cancer,106(5), 970-974. Zhang, M., Qureshi, A. A., Geller, A. C., Frazier, L., Hunter, D. J., Han, J. (2012). Use of tanning beds and incidence of skin cancer.Journal of Clinical Oncology,30(14), 1588-1593.

Modern Auditing and Assurance Services Method

Question: Discuss about the Modern Auditing and Assurance Services Method. Answer: Introduction: Relevant Fact - It is apparent that in the given case, the CEO of the client firm has clearly indicated that the audit partner would need to promote the business of the company so as to ensure that more investors would like to invest in the company. Chris, the CEO is aware that this is against the professional conduct of auditors and hence puts this as a pre-condition to obtain the audit contract. Threat In accordance with APES standards, the above conduct on behalf of the audit partner would result in the threat of advocacy. In accordance with s. 200(6) of this code, members in practice should not promote the shares to the investors and should also not engage on the behalf of the audit client in case of any litigation. The significance of this threat would not be very high provided no false claims would be made in the seminar (APES, 2010). Mitigation Safeguards could exist at the firm level and also at the level of clients firm. The firm level safeguard would be in the form of a model code of conduct in line with APES norms which would forbid the participation of any member in any promotional event directed at enhancing the investors interest. Also, an appropriate safeguard from the side of the client could be the appointment process of the auditor which would be typically carried out at the board level and hence the CEO alone cannot decide on the matter (Arens et. al., 2012). Relevant Fact: Chris, the CEO of the client firm is happy with the services offered by the firm and expects to maintain healthy professional relationships going ahead. The client company wants to extend a fully paid 14 day holiday trip to the audit partner and me along with our respective families. All the expenses for this to Greek Isles would be borne by the client firm only. Threat - In accordance with APES standards, the above conduct on behalf of the audit partner would result in the threat of familiarity. In accordance with s. 200(7) of this code, no member is expected to take material gifts from the client as these may result in compromised independence going ahead due to increasing familiarity with the client extending into personal domain. However, it is permissible for the members to accept token gifts from the clients for appreciation of the services offered. Clearly, this threat is significant as it may adversely impact both actual as well as perceived independence (APES, 2010). Mitigation Safeguards could exist at the firm level and also at the level of clients firm. The firm level safeguard would be in the form of a model code of conduct in line with APES norms which would forbid the members from accepting any material gifts from the audit clients. Also, an appropriate safeguard from the side of the client could be in the form of corporate governance norms which may not allow for such extension of material gifts (Gay and Simnett, 2012). Relevant Fact: While talking to Michael, it came to light that the financial controller of the client firm was infact his father. His father was the person responsible for the preparation of the financial statements at the end of the client. Threat- The relevant threat in the given case would be related to familiarity in line with the s. 200(7) of APES (APES, 2010). This is because, Michael was chosen to be on the audit team and he direct relative happens to be the finance controller which results in conflict of interest. Also, his father may exert pressure on Michael to alter the scope and judgment of the audit besides divulging confidential information during the audit process. Apparently, this threat is quite significant as it materially would alter the underlying objectivity and independence of the audit team (CPA, 2013). Mitigation: The relevant safeguard in the given case would be firm specific. The audit firm must have relevant internal policy in place which requires mandatory disclosures at the time of joining with regards to the profession of the direct relatives especially if engaged in any corporate at middle to senior level positions. Also, while becoming a member of the particular audit team, a mandatory undertaking may be taken from each member regarding absence of any relative or family member in the assigned client company. Instances of any false undertakings should be dealt with utmost severity and zero tolerance must be exhibited by the company in this regard (Caanz, 2016). Relevant Fact: While carrying on conversation with Annette, it has been disclosed that till recently (a month ago) she was employed with the client helping the company with accounting entries and taxation computations. Also, she knows the various staff at the clients office and is excited to be part of the client audit team. Threat: The relevant threat that is applicable to the given situation is the self-review threat (APES, 2010). This would be applicable since as part of the audit exercise, Annette would be required to audit the very same information that she has provided the client with on the basis of various transactions. Hence, in such it is possible that Annette may be casual since she assumes that things have been done correctly or would not be constructively critical about the information provided thus leading to increased audit risk and lower audit quality. Clearly, since independence would be severely compromised both in appearance and also actuality, hence the threat is significant and cannot be ignored (CPA, 2013). Mitigation: The relevant safeguard in the given case would be firm specific. The audit firm must have relevant internal policy in place which requires mandatory disclosures at the time of joining with regards to the previous employment engagement of the concerned individual along with the underlying capacity. Also, while becoming a member of the particular audit team, a mandatory undertaking may be taken from each member stating that the member has not been associated with the client firm in any form of employment relation for any length of time. Instances of any false undertakings should be dealt with utmost severity and zero tolerance must be exhibited by the company in this regard (Leung, Coram and Cooper, 2012). It is apparent that the client MSL is involved in providing mining equipment and related spare parts to the mining companies besides them maintenance services as well which are chargeable after the 2 year free service period expires. Two key business risks have been identified below. Economic Climate - Due to the current slowdown in the mining industry which is currently being witnessed due to a fall in the commodity prices, the mining firms have deferred their expansion plans and also are not able to utilize 100% of the current capacity available. In such a trading environment, the demand for new equipments would be quite low. Also, the demand for maintenance and spare parts would adversely be impacted as the companies may defer availing the same at the present moment (Arens et. al., 2012). Liquidity woes The company may also face significant drop in profits as some of the cost related to the operational centers are fixed and hence cannot be reduced. Further, it is likely that since the company has long term purchase contracts, hence it would be required to place orders which might lead to higher inventory, cash crunch due to lower cash recovery from the customers and also obsolescence of the inventory (Gay and Simnett, 2012). With regards to the business risk arising on account of adverse economic climate, the audit risk component that may be affected is the detection risk which is particularly applicable on the revenue account and also the various expenses account. This is critical so as to ensure that there is no material misstatement in the financial statements in order to present a higher profit in order to provide support to the valuations of the company (Caanz, 2016). With regards to the liquidity issues, the audit risk component that may be affected is the control risk as it is possible that the obsolescence of inventory along with accounts payable may not be adequately monitored by the company. The two accounts that are relevant for the given risk are the inventory account and the accounts payable (Arens et. al., 2012). It is imperative that inventory account should be thoroughly reviewed by the auditor so as to determine any potential obsolescence in available equipment inventory, spare parts and expenses on maintaining inventory in working state. Further, the accounts payable is also a critical account in the given case as sustained slowdown may raise issues related to going concern assumption for the firm which needs to be reflected in the auditors report (Leung, Coram and Cooper, 2012). References APES (2010), APES 110 Code of Ethics for Professional Accountants, APESB Website, [Online] Available at https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf [Accessed April 17, 2017] Arens, A., Best, P., Shailer, G. and Fiedler,I. (2013). Auditing, Assurance Services and Ethics in Australia, 2nd ed., Sydney: Pearson Australia Caanz, S. (2016), Auditing And Assurance Handbook 2016 Australia, 3rd ed.,Sydney:John Wiley Sons CPA (2013), Independence Guide, CPA Website, [Online] Available at https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/auditing-assurance/independence-guide.pdf?la=en [Accessed April 17, 2017] Gay, G. And Simnett, R. (2012), Auditing and Assurance Services in Australia, 5th ed., Sydney: McGraw-Hill Education Leung, P., Coram, P. and Cooper, B.J. (2012), Modern Auditing and Assurance Services.4th ed., New York: John Wiley and Sons