Thursday, September 3, 2020

UK politics 4 articles Essay Example | Topics and Well Written Essays - 1000 words

UK legislative issues 4 articles - Essay Example Which might apply to the circumstance in the United Kingdom. The Daily Mail report additionally suggested that Britain isn't paying attention to the danger of Redding as it is a case that will in general come around consistently. Albeit different manifestations of this solicitation have advanced toward the higher ups in Britain, no one has paid attention to it because of the costs involved in its execution. Alongside the solicitation for equivalent rights, the Eurocrats were likewise requiring the formation of their own variants of MI5, MI6, and GCHQ. All with an end goal to forestall electronic security penetrates. A move that doesn't agree with the U.K, due to the restrictive expenses of doing such a chime. Much the same as every single other nation on the planet today, Britain is being influenced by charge issues and the residents of the country appear to be following through on the most cost for it. In a demonstration of alliance with the individuals and a worry for their monetary needs, British Prime Minister David Cameron has promised to restore each penny of assessment cash to people in general as tax reductions. This move of his is accepted to be an indication that the Conservative party will put the conversation of expenses at the bleeding edge of one years from now constituent crusade. True to form the arrangement didn't agree with all Conservatives, some of whom accept that more assessments ought to be gathered from individuals falling under the 40p duty band. Disruptiveness inside the gathering is certainly not something worth being thankful for going into a political race year. Differences and discussions have just been started even as the PM keeps on argueing that the transition to discount charges is something worth being thankful for in light of the fact that it won't just equalization the financial plan of the British government, yet additionally make a more â€Å"responsible† British society. As the substance of British governmental issues keeps on developing into the 21st century, it is turning out to be increasingly more likely that the Conservative party will lose is

Saturday, August 22, 2020

Pest Analysis of Primark Stores Ltd

Associations And Environment PEST Analysis On Primark Stores Ltd Contents Presentation 1 Economic Factors 1-2 Technological Factors 2-3 Social Factors 3-4 Political Factors 4 Conclusion 5 Bibliography 5-6 Introduction This report will take a gander at the full scale natural elements influencing Primark which works in the high-road retail dress segment. Primark offers chic dress for barely anything through various retail chains all through the UK and Ireland, Holland and Spain. With its fundamental objective market being style cognizant under-35-year-olds, it is the second biggest dress retailer in the UK. The business condition is ever-changing, and it is critical that all associations break down the natural factors precisely to permit them to adjust to changes that may emerge. On the off chance that the earth isn't investigated effectively, or in the event that insufficient consideration is paid to watching ecological changes, at that point the association could pass up on imperative chances and fall under gigantic danger. This report will concentrate on a PEST investigation; a PEST examination is a point by point ecological examination that permits associations to actualize systems that will react to every natural factor that they are confronted with. A PEST investigation comprises of four components; Political, Economic, Social, and Technological. Primark, similar to all associations should manage all these natural factors somehow or another. This report will presently expound thinking about how every one of these variables influence the high-road retail dress area, specifically Primark, and how they have or could react to such issues. Monetary Factors The greatest financial factor that has influenced Primark as of late, similarly as with most organizations is the downturn. This will thwart Primark’s execution, as the downturn implies that their potential customers will have less discretionary cashflow, and hence will be less inclined to spend immense measures of cash on garments. Anyway as Primark is absolutely at the less expensive finish of the high-road retail dress division it has a significantly more inelastic salary versatility of interest than a portion of its garments rivals; implying that it could have a tremendous bit of leeway over a portion of its more extravagant rivalry. This is on the grounds that purchasers will have less cash to spend. However, design cognizant ladies will in any case need to look great; and with Primark offering chic apparel at less expensive costs, a significant number of these ladies may see Primark as an appealing alternative for their attire buys. The second financial factor to be discussed is the cost of fuel. In the mid year of 2008, the cost of oil came to $147 a barrel (the most noteworthy it has ever been). Primark will have seen tremendous increments in their transportation costs when the cost of oil was this high. Primark depends intensely on transportation as it has just two dispersion habitats, one being situated in Leicestershire, UK and the other being situated in Naas, Holland. As it disperses to everywhere throughout the UK and Ireland, Holland, and Spain it will encounter overwhelming fuel expenses, and substantial transportation costs. Consequently, the significant expense of oil will build expenses and cut into Primark’s net revenues. Except if it chooses to pass the expense onto the shopper, wherein case it would encounter a reduction in deals. Another significant monetary factor to take a gander at is the bringing down of financing costs by the Bank of England. ‘The loan costs have been cut multiple times since October so, all in all they were 5%, and now they remain at only 0. 5%. ’ (Monk, 2009) The amazingly low loan fees will imply that most home loan proprietors will be taking care of significantly less cash on their home loan. This will bring about them having much increasingly extra cash, and could imply that they will have significantly more cash to spend on garments, and Primark could see deals increment. Then again; a portion of these home loan proprietors may as of now have been Primark clients as they recently had a lower discretionary cashflow. Presently they have more cash to spend, they may take their custom to more extravagant, more excellent garments retailers. Innovative Factors The primary mechanical factor to be considered is the Penneys gift voucher. Penneys is the exchanging name of Primark in the Republic of Ireland. The gift voucher is just accessible in Ireland at this present time, yet Primark may wish to bring it into its Primark stores sometime in the future. The gift voucher was made accessible from third November 2008, and allows the client to put at least â‚ ¬5 and a limit of â‚ ¬200 onto the card. To add to this each card has a one of a kind 19 digit number; with this number the gift voucher holder can check their present equalization on the Primark site, without expecting to go to the store. With the information that a gift voucher holder can check their equalization on the web, one would accept that they should have an incorporated PC framework with these gift vouchers. This will give Primark the fundamental data to see: which items are purchased most every now and again, when they are purchased, a gift voucher holder’s normal spend, in addition to other things. Implying that the gift voucher could be utilized as a valuable apparatus for advertising purposes. This report has just referenced the way that Primark utilizes a site, which is likewise a mechanical factor. Primark’s site gives data on the organization profile; including foundation, its moral strategy, and its up and coming stores. The way that it shows up and coming stores could be viewed as a decent limited time device. For instance, as of now on the site it shows that Primark plans to open a store in Bremen, Germany. This is elevating to German clients who have visited Primark stores previously and have been sitting tight for one to open in Germany. Besides the site incorporates a store locator, allowing potential clients to find the closest store to them. This implies purchasers can know the spots they have to go in the event that they need to discover Primark stores. A central point that could cause Primark to lose a great deal of potential clients is the absence of web based shopping accessible on their site. Probably the greatest contender, the Arcadia bunch which includes such stores as Topshop, Topman, Burton and so on has web based shopping accessible on its site. In 2006 it was speculated that UK online customers were relied upon to arrive at 24. 9m in 2010. This is an enormous measure of potential clients that Primark could be passing up. Primark’s target advertise is under-35-year-olds; these are the individuals who utilize the web most consistently. This could prompt Primark losing piece of the overall industry to the Arcadia gathering, and Tesco who likewise give modest apparel on the web. Social Factors The greatest social factor that influences Primark is the present design inclines that potential clients are searching for. ‘Value apparel is currently at the core of British shopping. Two of every five grown-ups are currently conceding that they purchase their essentials at â€Å"value† shops. (Smithers, 2008). This is stating that apparel buyers are currently hoping to purchase less expensive elective outfits. With this presently being the social design pattern of the UK advertise, Primark has a major bit of leeway o ver other high-road attire retailers. ‘In 2007 Primark was nicknamed Pri-Marni in the style press for imitating design side projects, and surpassed Asda as the UK’s most well known worth dress retailer. ’ (Smithers, 2008). Primark has reacted to young ladies needing profoundly in vogue dress at less expensive costs by creating architect duplicates made with less expensive texture. This is has prompted huge deals, and demonstrates a keen reaction to this social factor. Primark has perceived that to be seen exceptionally in the public eye in current occasions, implies that the association must act morally. This is appeared by their moral methodology on their site. ‘The challenges in the worldwide pieces of clothing gracefully chain require the coordinated effort of a wide range of kinds of associations to guarantee that the additions from exchange are spread. ’ (Primark, 2008). This statement taken legitimately from their moral procedure attempts to show that they are searching for all the laborers that produce their items to be paid and treated appropriately. In any case, in January 2009 the BBC found that some of Primark’s makers were acting in an incredibly exploitative way. ‘TNS Knitwear Ltd is one of Primark’s greatest UK providers of knitwear. The lowest pay permitted by law is ? 5. 3 60 minutes, anyway a covert BBC journalist going after a position at TNS Knitwear was told she would be laboring for 12 hours pe r day, 7 days every week for ? 3. 50 60 minutes. In addition, there was no warming and a messed up latrine implied that both genders needed to utilize a similar restroom. ’ (Dhariwal, 2009). Stories, for example, these indicating Primark’s producers acting in tremendously untrustworthy manners could significantly bring down society’s assessment of Primark; prompting a huge cut in Primark deals. Another social factor that Primark hopes to actualize on is the developing pattern of associations waiting be all the more ecologically neighborly so as to prevail in current business atmospheres. For most of buys at Primark, the client is given an earthy colored paper sack rather than a plastic pack. Primark plastic packs are utilized distinctly for overwhelming things with which the paper sack handles would tear. As paper sacks are more bio-degradable, they are considerably more earth cordial. This gives Primark a picture that shows they care about the earth, and improves their general picture socially. Political Factors This report has just secured the way that TNS Knitwear Ltd (one of Primark’s providers) didn't pay the lowest pay permitted by law of ? 5. 73 every hour. Because of the lowest pay permitted by law act, this is overstepping the law. Inability to keep the law could bring about a ? 5,000 fine. Besides it was discovered that TNS Knitwear Ltd was likewise utilizing refuge searchers who were working illicitly in the nation. ‘Employers who take on unlawful specialists can confront fines up to ? 10,000 for every individual und

Friday, August 21, 2020

Perception and/or Reception of the Naked Child and Teenage Body in Art and the Media

Presentation and Research Question: The theme, which, we will explore, is the discernment and additionally gathering of the stripped youngster and high school body in workmanship and the media. The theory that we have finished up is that ‘children and adolescents presenting naked for craftsmanship or in the media is viewed as the reason for over-sexualization in kids and teenagers’. The bare body has been a subject of craftsmanship and found in the media as a progressing issue. Youngster and adolescent nakedness has been highlighted in workmanship from the fourteenth and fifteenth century, just as in renaissance craftsmanship, dubiously through Bill Henson’s photography and in present day design shoots including young VIPs, for example, Miley Cyrus. This examination proposition will mean to discover the perspective of University understudies when demonstrated pictures of high school nakedness in craftsmanship and the media. This issue is a significant research theme as suppositions have shifted in the public arena about the effect and propriety of youngsters highlighting in these open stages and whether this is a reason for over-sexualisation. The impact of this issue will depend on the individual feelings in the public eye of the meaning of workmanship. The primary individuals being influenced by this issue are the young populace who approach any media structures and workmanship. The specialists, for example, Bill Henson are likewise influenced as they are blamed for delivering improper workmanship despite the fact that they are attempting to depict youth. This point intrigues an enormous level of the populace including adolescents, guardians, media watchers and media makers. To complete this exploration a center gathering will be held including undergrad Mass Communications and Media understudies from Murdoch University. The conclusions, convictions and mentalities will be accumulated concerning the picked subject to then have the option to assemble an exploration report dependent on the discoveries of the center gathering. Writing Review: Child and pre-adult nakedness has taken typical in workmanship since forever, from Renaissance canvases and figures to strict perfect works of art. As time has gone on and innovation has propelled these portrayals of youngster and adolescent nakedness have changed, and are regularly disliked in today’s society; today photos, fine arts and media of youngsters and kids exposed are frequently tested as being sexualized or obscene and bareness has become an exceptionally questionable territory with respect to kids. For a considerable length of time exposed youngsters have been portrayed in strict painting and scenes in the types of seraphs, which are normally stripped, presented winged little children. In the fourteenth and fifteenth hundreds of years these scriptural kids were not seen as ‘real’ youngsters however as emblematic strict portrayals of kids, and this qualification was exceptionally clear. In these delineations, introducing youngsters naked was normally observed as introducing them in the structure that God had made them and was done to feature their virtue. However, with the advancement of authenticity and photography this line has now gotten obscured. Because of the authenticity of photography it has persuade that it is ‘real’, and subsequently there is disarray between notable emblematic youngsters, and the general kid. Gittins 1998, 119) During the Italian Renaissance period bare young men were regularly highlighted in artworks, particularly in those with scriptural subjects. Nonetheless, hundreds of years after the fact numerous specialists started to portray artistic creations of naked kids that conveyed no strict reference or setting. F or example, Henry Scott Tuke painted bare juvenile young men doing ordinary exercises and in spite of the fact that these artworks were not excessively sexual and demonstrated no genitalia they were a stage away from the conventional scriptural exposed kids. Johnson 2005, 102-104) Just a century after Tuke began portraying bare youngsters in regular exercises proficient picture takers introduced photographic presentations and books of presented stripped kids and teenagers. At the point when Bill Henson’s presentation opened on the 22nd of May 2008 numerous articles were composed communicating the contention and general assessments of the highlighted youngster bareness. An article composed by David L. Isaacs and Thomas G. Isaacs titled â€Å"Is youngster bareness in workmanship ever pornographic† was distributed in the Journal of Pediatrics and Child Health. This article talks about the significant discussion on restriction, which followed Bill Henson’s display. This discussion between the two creators brought about the view that control laws with respect to the portrayal of youngsters in workmanship are expected to stop the abuse of kids. However a solid conviction was apparent that oversight isn't expected to shield people in general from being undermined by review obscene material. The information and assessments of a pediatrician empowers an expert sentiment, which mirrors the worry for childrens prosperity. The assessment of a Fine Arts Honors graduate gives the information on what workmanship is and what job it plays inside society. The center gathering arranged will successfully investigate University understudies sees on restriction. This writing gives a fascinating discussion, which our center gathering will intend to assist with an example of understudies to offer a more extensive input than what is available in this diary article. The month following Bill Henson’s disputable presentation, June 2008, an Australian Government Standing Committee on Environment, Communications and the Arts discharged a report titled Sexualisation of Children in the Contemporary Media. This Government archive expressed that the improper sexualisation of youngsters in Australia is an expanding concern. It recognized the unpredictability of characterizing clear limits and acknowledged that it is a huge social test. The exploration arranged by our group will react to the absence of research, which was recognize in the Government report, on the impact of youngster sexualisation in the Media by giving an ebb and flow perspective of University understudies. College understudies will have the option to communicate the perspectives, which for moral reasons can't be procured from minors. Since 2008 numerous photographs of Miley Cyrus some proposed and some not have surfaced on the Internet. Various articles of the Disney star who plays â€Å"Hanna Montanna† have showed up. In the June issue of Vanity Fair 2008 a photograph of Miley topless, gripping a silk bed sheet to her chest, with just her sans protection uncovered highlighted. Elements of these photographs lead to discussion, despite the fact that it was a masterful piece and she was predominately secured. The article titled â€Å"Miley Cyrus’ humiliating photograph shoot† composed by Courtney Hazlett talks about how It didn’t take long for Miley Cyrus fans (and their folks) to get offended over indecent photographs of the 15-year-old that show up in the June issue of Vanity Fair. â€Å" Miley has remarked in the article created by the MSN Entertainment that â€Å"I participated in a photograph shoot that should be ‘artistic' and now, seeing the photos and perusing the story, I feel so embarrassed†¦ I never planned for any of this to occur and I am sorry to my fans who I give it a second thought so profoundly about. â€Å" There has been an expansion with young people partaking in these â€Å"artistic† photograph shoots yet is it truly craftsmanship? Numerous analysts contend this isn't, and that the adolescents are being exploited by their folks settling on these choices for them. Likewise expressing that later on in life these photographs could have a terrible impact them. Therapists are stating that it might welcome on the over sexualisation of young people, by not allowing them the chance to experience their high school years normally and develop with age not acting more established than they are with sexual desires that they are not prepared for. (American Psychological Association). With the accessibility of the web other individual photographs of Miley were discharged where she is giving her green bra and furthermore her stomach is out as she is wearing a midsection laying on a kid does this have a connect to the Vanity Fair shoot and is it an aftereffect of the medias pressure negatively affecting her own life as her folks where not content with the naked shot. In Disney’s arrival of its own announcement about the Vanity Fair story, the Disney Channel, which communicates Cyrus' arrangement Hannah Montana, stated: â€Å"Unfortunately, as the article recommends, a circumstance was made to intentionally control a 15-year-old so as to sell magazines. Anyway in the Vanity Fair issue â€Å"Miley knows best† Miley remarks that the posture was Annie Leibovitz’s thought. The topless however shy representation going with this article could be viewed as another infant step, toward an increasingly developed profile. â€Å"I think it’s truly a rtsy,† Cyrus says. â€Å"It wasn’t in a whorish way. What's more, you can’t state no to Annie. She’s so charming. She gets this little dog hound look and you’re like, O. K. † Leibowitz has tolled in, as well, saying that it was never her expectation to depict Cyrus in any negative light. â€Å"I’m sorry that my picture of Miley has been misinterpreted,† Leibovitz said in an announcement discharged by Vanity Fair. The photo is a basic, great picture, shot with almost no cosmetics, and I think it is exceptionally lovely. † (â€Å"Miley Cyrus’ humiliating photograph shoot† The Scoop 2008) Research Method: The exploration technique for center gathering meeting has been doled out. This strategy involves subjective research. The point is to discover the suppositions and perspectives of the interviewees, who are chosen as a purposive example of the objective market. The center gathering interviewees are lead with op en-finished inquiries that will be posed all through the conversation. A center gathering incorporates a job of a mediator and a specialist. The mediator directs the center gathering filling in as conversation pioneer to different individuals. The mediator is advised by the analyst and furnished with an arbitrators â€Å"discussion manage. † The job of the scientist includes numerous preliminary and different exercises

Friday, June 19, 2020

Average Score on AP Calculus AB Exam

If youve recently taken an AP Calculus AB exam or plan to do so, then you are in an elite group. Only a small fraction of all high school students ever attempt this test, and those that do are usually very well prepared. So you might be wondering how you compare. What is the average Calculus AB score? Whats a typical Calculus AB score? Whats your personal target score? In this post we explore the range of scores that students typically earn on the AP Calculus AB exam and what that means for you. Calculus AB Score Distribution The AP exams scores range from 1 to 5. Colleges and universities may offer advanced placement credit for scores of 4 or 5, so aim high! Theres tons of helpful resources out there. For example, heres more info about the scoring: What is a Good AP Calculus Exam Score?. According to this website, the scores on the 2016 exam were concentrated near the extremes. The median score is 3, meaning that over half of the test-takers score 3 or above. On the other hand, the average score is (lets do some math!) (.309)(1) + (.097)(2) + (.176)(3) + (.174)(4) + (.244)(5) = 2.947 So the average is just shy of 3, which implies that the lower scores are skewed disproportionately lower. Looking at the data, we can see why; there are way more ones than fives. Why So Many Ones Notice that the most frequent calculus AB score is 1, representing 30.9% of all the scores. There are a number of reasons why. First of all, some high school AP courses allow students to skip the final if they sign up for the AB exam. Many students simply take that option to get out of a final exam, with no intention of preparing for the AP Calculus exam. You mean I can get out of taking another exam? Secondly, even though you feel prepared for the AP Calculus exam, its possible that you havent studied enough. It takes weeks and even months to properly prep for the AP Calculus AB exam. For best results, start early. You might want to check out this 3-Month AP Calculus Exam Study Guide Raising the Bar So whats your score goal? A high calculus AB score can help you to get a jump start on your college career. For most colleges and universities, even getting a 3 on the exam may not be good enough to earn you credits. Youll need to score above the median (4 or 5) to succeed. Were all counting on you to help raise the average calculus AB score!

Monday, May 18, 2020

Challenges Of Diversity Within The Workplace - 6204 Words

6 Jasmine Simmons MGT 425: Organizational Behavior Culture October 25, 2015 Professor: John Murphy ?CHALLENGES OF DIVERSITY IN THE WORKPLACE? TABLE OF CONTENTS I. TITLE PAGE ?.1 II. TABLE OF CONTENTS ?.2 III. EXECUTIVE SUMMARY ?.3-4 IV. INTRODUCTION ?. 4-5 V. BODY ?. A. Importance of Challenges of Diversity In The Workplace 5-6 B. Benefits of Challenges of Diversity In The Workplace6-8 C. Challenges of Diversity In the Workplace..8-9 D. Types of Challenges of Diversity In The Workplace..9-10 E. Managing Challenges Of diversity In The Workplace...10-12 F. Awareness and diversity training programs Of Challenges In the Workplace12-13 G. The Importance of Diversity Training In The Workplace13-14 H. Effective Strategies for Managing Challenges Of Diversity In The Workplace.14-15 I. The Advantages of Challenges Of Diversity In The Workplace 15-16 J. Training Of Challenges Of Diversity In The Workplace..17 VI. CONCLUSION17-18 VII. RECOMMENDATION.18-21 VIII. REFERENCES 21-24 EXECUTIVE SUMMARY: This paper will discuss the challenges and benefits of diversity and multicultural aspects in the workplace. It discusses how diversity challenges and givesShow MoreRelatedCulture And Diversity : An Instrumental Aspect Of The Business Environment Essay1182 Words   |  5 PagesExecutive summary Culture and diversity has been an instrumental aspect of the business environment for a few decades now. While globalization is singled out as its enhancer, it is far from its inceptor. Managers have had to deal with diversity for years, through the contemporary environment has realized an influx in this particular phenomenon (Mor-Barak, 2011). In the contemporary business, environment has become more complex with the degree of diversity that is being witnessed. Managers have toRead MoreEssay Workplace Diversity1577 Words   |  7 PagesDiversity is the uniqueness which every employee brings to the workplace in an organization or establishment. 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Wednesday, May 6, 2020

Racism in Australia Research - 807 Words

The Main Focus of the Research. The purpose Mellors study was to enhance the research of racism In Australia employing qualitative methods to look into a variety of racism experiences, claimed by indigenous Australians. This research concentrated on an individual Aboriginal subgroup: the urban Aboriginal residents of Melbourne, who call themselves as Koori people. Despite the fact that it is more than 30 years from the time when a referendum among the White population gave acknowledgement to Aborigines as citizens, they continue to struggle to claim their place as the first residents with their own elaborate cultures and spiritual connection to the land. The Methodology Used. The sample size was determined by redundancy, that is,†¦show more content†¦To stay clear of relative power relationships affecting such data range, the interviews were carried out on the participants’ own â€Å"territory† (i.e., at community centers and meeting places, or in their homes). Interviews were recorded, so participants could converse informally in a comfortable atmosphere. Moreover, the data were evaluated with NUD*IST, a software package that enables the research of qualitative data by classifying the data and creating links between those classifications and patterns. The Researcher’s Conclusions Racism constitutes a coherent complex of different kinds of verbal and physical behaviors, discrimination, and cultural domination and rejection that are experienced in diverse situations. In effect, these situations encompass all those that constitute everyday life: school, sport, shops, employment, public places, hotels, entertainment venues, transport, traffic, accommodation, and the socio/political environment. The racism is experienced to be present everywhere in society(Mellor, D.,2010,480). It is encountered in everyday contact with White people, which includes those who are in functions of authority and power (such as the police, teachers, service providers, government bureaucrats, and so on), in a position of equal power (such as peers, competitors in sport, the general public). In several cases where participants are in a position of relative power, racist attitude comes from clients, customers, or workers. 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Language is a sense of identity for the Aboriginal people, is a way to communicate. Language is individual to specific tribes and unique to people and communities. Language is used to pass on cultural knowledgeRead MoreRacism Is The Burden Of The Indigenous People Of Australia767 Words   |  4 Pages Racism is a global issue that is perpetuated by our ever-globalizing environment. With increased communication technologies cultures from continents that are oceans apart are now able to meet (Hogan 2012). More specifically within Australia racism has been the burden of the Indigenous people of Australia, since the countries discovered by the British. 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Auditing and Assurance Experience Level Required of Auditors

Question: Write about theAuditing and Assurancefor Experience Level Required of Auditors. Answer: The professional skills, technical competence, ethics, values and attitude required of Auditors is established by The International Accounting Education Standards Board (IAESB) an independent body that establishes standards for experts working in the professional accounting area, (Gomez, 2012). There are three key areas for which an Audit Professional is required to demonstrate its professional acumen. Knowledge IES 2 is the standard which prescribes the specific knowledge which is required of an audit professional. The specific knowledge competency is required in three key sectors (a) Financial Statement Audit; (b) Financial Accounting and Reporting; and (c) Information Technology. The knowledge should be of advanced level and its competence that which is expected of professional accountants, (Gomez, 2012). Professional Skills The purpose of the standard is to ensure that the development and application of professional skills are specific to those prescribed in IES 3. The Audit Professionals are expected to possess these skills and apply them in an appropriate audit environment suitable for professional accountants, (Leung, Coram Cooper, 2012). Practical Experience It is expected of all Audit Professionals that they gain the prescribed relevant practical experience before they get involved in financial statement audit work. The standard states that the audit professional can acquire this experience before, during or after qualifying as an audit professional but this practical experience must be gained while working under a senior auditor. Moreover, experience acquired should be of sufficient duration and depth and the audit professional should demonstrate the necessary competence and capabilities prescribed in the standard, (Leung, Coram Cooper, 2012). List of References Gomez, C. (2012), Auditing and Assurance: Theory and Practice. New Delhi: PHI Learning Pvt. Ltd. Leung, P., Coram, P. and Cooper, B.J. (2012), Modern Auditing and Assurance Services, 5th ed. Milton, QLD: John Wiley Sons.