The Theory Of Crime Resistance And Susceptibility Essay

Per the assignment instructions, this paper will present the prospective study’s guiding theoretical perspective along with its corresponding propositions and concepts followed by a brief discussion of potential extant instruments capable of capturing these dimensions. Next, a review of examples of operationalization methods used to construct variables from those items in prior research will precede the unveiling of research questions and hypotheses intended for the exploration of the theory. Lastly, survey items adapted from substantiated scales will be presented at the conclusion of this paper. Theoretical Overview Agnew’s theory of crime resistance and susceptibility (TCRS) (Agnew, 2016) serves as the theoretical framework for this research. From this perspective, certain individuals are more susceptible to the onset of criminality emanating from social forces and life experiences described in the three dominant criminological theories. That is, pressures and environmental influences that propel persons into crime (strains), makes crime a viable option (social learning), and constrain others (controls) have a greater impact on susceptible individuals in comparison to those who are more resistant. Further, Agnew contends that while these three theories (i.e., strain, social learning, and control theories) have dominated the criminological landscape, especially the causes of crime literature (Agnew, 2005; Hirschi, 1969; Kornhauser, 1978), they fail to explicate why onlyShow MoreRelatedThe Effects Of Direct And Vicarious Victimization On Later Offending Essay1895 Words   |  8 PagesRece ntly, Agnew has narrowed the focus of General Strain Theory by arguing certain factors must converge for criminal coping to occur. Specifically, individuals must have certain crime-related traits, experience strains that are perceived as unjust and high in magnitude, and occur in situations that encourage criminal coping. 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The Latest Developments of Air Transport Free Essays

The commercial airline industry has grown from a few aircraft to that of a multi-billion pound industry. The Boeing 707 began a revolution in air travel when it entered service in1958.It was the first commercially successful jet aircraft. We will write a custom essay sample on The Latest Developments of Air Transport or any similar topic only for you Order Now Since then aircraft manufacturers have strived to provide larger and more economical planes to aircraft companies. The basic appearance of commercial airliners has not changed much for over 50 years. Nevertheless, there has been a considerable increase in innovations and new technology within the aerospace industry. Advancements in engine efficiency, aerodynamics and new materials have all led to a significantly lower operating cost per seat mile of commercial aircraft. There have been a number of significant innovations, especially on the Boeing 787, the latest wide body jet to enter service. Composite materials are now been used in the commercial aircraft industry. The Boeing 787 is primarily constructed from composite materials. They are used in most primary structures, particularly the fuselage (see fig1). By using a unique one piece composite barrel construction, (See fig 2) the 787 eliminates the need for any fuselage lap joints, doubler longitudinal skin splices. This has a dramatic reduction in weight and drag. In addition, it also significantly reduces the amount of maintenance and inspections required. Panel construction in aircraft such as the Boeing 707 requires additional joints, fasteners and splice plates, resulting in increased weight and inspections. An example of a composite, which is used on the Boeing 787 is carbon laminate. It comprises of layers of carbon fibre that are impregnated with a polymer. Free Online Dictionary, Thesaurus and Encyclopaedia.. 2011. [ONLINE] Available at: http://www.thefreedictionary.com/composite+material. [Accessed 20th Novemberr 2011]. The use of composite materials ensures many advantages. They are lighter, stronger, do not corrode or fatigue, resist impacts better and are easier to examine during an inspection, compared with aluminium. Minor damage can be repaired at in less than an hour. Fig1 Corpu, (2007), plane [ONLINE]. Available at: http://www.google.co.uk/imgres?q=composites+on+aircraf [Accessed 01 December 11]. Fig 2 New Airplane, (2007), 21st Century Fuselage Construction [ONLINE]. Available at: http://www.newairplane.com/787/design_highlights/#/VisionaryDesign/Composites/OnePieceBarrelConstruction [Accessed 01 December 11]. The most critical expense areas for aircraft fleets are fuel, maintenance and its residual costs. New aircraft have been designed and manufactured to lower these costs. Maintenance tasks have been reduced by 30 per cent, and inspections are required less frequently. A good example of this is the 787 which does not require its first heavy maintenance check until after 12 years of service. Another advantage of using composite materials, especially in the wing structure is that it gives aircraft such as the 787 a higher aspect ratio than previous aircraft, resulting in a higher Coefficient of Lift. A lighter aircraft will reduce fuel costs and therefore have a positive effect on the range equation. Advancements in aerodynamics have led to an increase in the overall efficiency of aircraft, becoming more fuel efficient by reducing drag. Components such as winglets and wingtip fences decrease vortices created at the wing tips which cause aerodynamic drag. Winglets | Airbus, a leading aircraft manufacturer. 2011. [ONLINE] Available at: http://www.airbus.com/innovation/proven-concepts/in-design/winglets/. [Accessed 24th November 2011]. Raked wing tips create a greater degree of sweep on an aircraft wing. This enhances the wings efficiency, by increasing the aspect ratio of the wing, therefore decreasing the amount of lift induced drag produced by the aircraft. This kind of drag can be reduced by up to 6%.with the implication of raked wing tips. Blended winglets can be attached to the wing giving a level curve in place of a sharp angle reducing interference drag at the wing. Wikipedia. 2011. Wikipedia. [ONLINE] Available at: http://www.wikipedia.com. [Accessed 24th November 2011]. Riblet technology is a surface modification which consists of minute streamwise ridges and valleys, it has been proven to reduce local turbulent skin friction by up to 6 % . Houghton, E.L, 2003. Aerodynamics for Engineering Students. 5th ed. Oxford: Heinemann (book publisher). On the Boeing 767 double drooped slotted fowler flaps are used, whereas on the later 787 a simple hinged flap with drooping spoilers are used creating smoother wing technology. This results in a decrease in fuel consumption, weight, smaller fairings and fewer parts therefore reducing maintenance. Www.cdti.es/recourses/doc/eventosCDTI/Aerodays(2011) [pdf ]. [Accessed 24th November 2011]. Recently Airbus has completed the first flight of its A320 test aircraft equipped with ‘sharklet’ wing-tip. The sharklets can cut fuel burn by up to 3.5% over the current configuration with wing-tip fences and increase the maximum take-off weight by up to 3 tonnes. The engine with the higher value of specific impulse (Isp) is more efficient because it produces more thrust for the same amount of fuel. A higher or more favourable L/D ratio is typically one of the major goals in aircraft design. Using these higher values will obviously increase the range of an aircraft. The latest propulsion systems have advanced, improving the economics of aircraft. Early jet airliners had turbojet engines. These engines operated well at high altitudes and speeds, but had had a high fuel burn rate. When the turbo fan engine was introduced it could move a greater amount of air at lower speeds, than the turbo jet engine, as it had a large fan attached on the front. By enclosing the fan inside a cowling, the aerodynamics was better controlled. This reduced fuel consumption, compared to a turbojet. The next-generation engine technology is provided by Boeing’s engine partners, General Electric and Rolls-Royce. The latest engines being the Rolls Royce Trent 1000 and the General Electric GEnx. These engines incorporate a bypass ratio of about 10, compared to the first turbo fan engines having ratios of about 7. The higher bypass ratio allows the engine to be quieter, with significantly reduce fuel consumption. This lowers cost for the 787 operators and reduces emissions, lessening the environmental impact of the aircraft. Chevrons on the nacelles significantly reduce shock cell noise in the aft cabin. Both the Trent 1000 and the GEnx engines are interchangeable at the wing of the 787. This reduces operating costs and gives the 787 liquidity and strong residual value. Both the Rolls Royce Trent 1000 and the GEnx eliminate the engine bleed air system and associated pneumatic system. This improves the reliability and efficiency of the aircraft by further reducing fuel consumption and maintenance costs. The electric system improves efficiency by removing only the power actually needed during each phase of flight. The aircraft have a health management system which monitors the electrical systems, improving the aircrafts productivity. General Electric recently delivered a new innovation in technology producing advanced composite material fan blades .The process results in a 100% defect-free, carbon-reinforced epoxy blade , which means no voids in the fibres. In order to accomplish this, advanced sensor and data acquisition systems were used. This technology will continue to be used on wide-body aircraft of the future, Resulting in lower cost, and greater efficiency. Duncan, Tom, 2010. Engines of Today. Commercial Airliners, 2, 8. An innovation to watch out for in the near future is the use of Titanium aluminide turbine blades. Titanium aluminide’s low density means that a turbine blade will be about half the weight of a blade made from a traditional nickel alloy blades. Reducing the density and the weight of an aircraft engine has huge benefits. Materials of the Future – Online Stuff – Science Museum London . 2011.. [ONLINE] Available at:http://www.sciencemuseum.org.uk/onlinestuff/stories/materials_of_the_future.aspx. [Accessed 16 December 2011] Using the range equation you can calculate the range of an aircraft, if you have the value of the following components. R = distance flown (m) u = velocity (m/s) Isp = specific impulse (s) L/D = lift-to-drag ratio (dimensionless) Winitial = gross aircraft weight at the start of cruise (kg) Wfinal = gross weight at the end of cruise (kg) Houghton, E.L.H, 2003. Aerodynamics for engineering students.. 5th ed. Great Britain: Heinemann (book publisher) The engine with the higher value of specific impulse (Isp) is more efficient because it produces more thrust for the same amount of fuel. A higher or more favourable L/D ratio is typically one of the major goals in aircraft design. Using these higher values will obviously increase the range of an aircraft. The appearance of aircraft has not changed much over 50 years because when it was first designed the cone shaped fuselage with wings attached had good design and technology features. The process of designing and producing a new aircraft is very expensive and risky. There is enormous economic risk along with a large investment and liability risk. The (you bet your company curve) plot below shows the cumulative gain or loss in an aircraft project during its life. It was recently estimated that a new large airplane project at Boeing would take 20 billion dollars to develop. Origins of Commercial Aircraft. 2011. Origins of Commercial Aircraft. [ONLINE] Available at: http://adg.stanford.edu/aa241/intro/origins.html. [Accessed13 December 2011] Aircraft manufacturing companies are not likely to take risks on projects that rely on unproven technology. This is the reason that innovative concepts are not likely to be tried out on the next generation of commercial airliners and why aircraft such as the 787 look so much like the Boeing 707. Customers of commercial aircraft manufacturers can sell their planes which are basically the same appearance as 50 years ago. There is not enough financial gain to design an aircraft with a different appearance. In addition, passengers may prefer to board an aircraft that consist of a tube with wings rather than an aircraft in the shape of a large triangle. The new 787 Dreamliner is a prime example of how innovations in new airframe and propulsion technology can lead to a more efficient aircraft. From innovative composite materials to aerodynamics to propulsion technology the 787 has become 70% more fuel efficient than the 1950s-era four-engine Pratt Whitney JT3D-powered Boeing 707s. This has considerably increased revenue potential through significantly better performance, improved fuel efficiency and lowered maintenance decreasing operating cost per seat mile of commercial aircraft. How to cite The Latest Developments of Air Transport, Papers

Auditing Taxation Australia

Question: 1) You, the auditor, attended the inventory count (stocktake) of your client Smith Equipment and observed the following during the count: 1. Warehouse staff counted specific areas of the stock as determined by the warehouse supervisor ; staff members ,including the warehouse supervisor , were allocated their own area to count on their own. 2. Several blank sheets of paper were issued to each member of staff doing the counting. 3. Staff was instructed to write down the stock description and number counted. 4. Staff was told to write the stock quantities in pencil on the sheets to ensure errors could be corrected. 5. Any staff that completed a section early was allocated to another area to help out one of the other staff. 6.The supervisor collected all sheets at the end of the count to finalise the stock count. Required: Identify the weaknesses in the stocktake procedures above and identify how they could be improved. 2) You, the auditor, have spent 5 years as an auditor. In this time you have come across numerous errors in performing bank reconciliations. The following are some of these errors: 1. An unreconcile d item of $340 was on the final bank reconciliation of the client and was deemed by the client to be immaterial. 2.Two deposits totalling $4070 relating to accounts receivable were collected on 3July (30 June year end) but recorded as cash receipts on 30 June. 3.An amount from an associate company of $40,000 was banked 2 days before the end of the year in the clients bank account and then paid back 1 week after the end of the year. 4.A cheque for $6,000 was omitted from the outstanding cheque list on the bank reconciliation at 30 June. It cleared the bank on the 14 August. 5.A bank transfer of $20,000 was included as a deposit in transit at 30 June in the accounting records. Required: (a) what control should be implemented to reduce the likelihood of each of the above? (b) What is an audit procedure to detect or prevent each of the above? 3) The following is an extract from a working paper containing the results of the tests of controls in the accounts payable area: Test Result Conclusion Selected a number of supplier Six out of 50 invoices tested had Accepted as the invoices and checked that the not been authorised. Incorrect discounts errors in the pricing and discounts have been were recorded for these invoices. A follow discounts claimed reviewed and authorised by the up of the four incorrect invoices did not were immaterial. Purchasing manager not highlight a pattern or specific reason for the errors. Required: (a) Identify the key assertion addressed by the test procedure. (b) Provide an explanation as to why the conclusion reached is appropriate or inappropriate. (c) Outline the key control procedure Answer: Stock taking procedures to be followed: a) The auditor should have counted the stock himself or should have got that done through his staff. b) The reasons for the issue of the blank sheets must be ascertained. As such this could have been done in order to ensure that the discrepancy is duly noted down c) Writing down the stock description along with the count seems sensible d) The staff should have written down the discrepancies in pen so that they could not have been erased. The responsibility of the staff of the auditor is to highlight the discrepancies and report them to the management and the shareholders. The following are the weaknesses observed: a) The stock sheets should have been checked and ensured that they are up to date. b) It must have been ensured that the product costs are up to date c) The unit sizes should have been checked d) The records of the last stock taking should have been taken into account (My business, 2015) e) The stock in respect of whom the invoice has been issued but is still there in the warehouse must be recorded. f) Ensure that there are separate labels and shelves for the different stock that has been received. And ensure that the same have been duly accounted for. g) The following must be given to the staff of the auditor: a) Clipboards b) Stock sheet c) Write off sheets d) Pens e) Calculators f) Hand held scanners h) The inventory must be hand counted and no estimation must be done. All the boxes must be opened and thoroughly checked. i) The use of electronic gadgets such as mobile phones etc must be discouraged j) The inventories must be checked as against the accounting records and re-checked for the discrepancies. The note must be prepared for the variances and the necessary follow up must be done. k) Once the stock has been finalised, the inventory recorded should be updated in the accounting packages An inventory or the stock taking auditing has to be very well planned so that there is minimum disruption, the inventory records are accurate and the information could be used so as to make more informed decisions. (Smith, 2015) Controls on reconciliations: Each and every item must be checked for the reconciliation The cash receipts and the payments must be thoroughly reconciled with the cash and bank account The transactions entered into with the associate companies have to be eliminated and so, must be cross verified during the time of audit The bank reconciliation statement must be prepared The bank reconciliation statement must be prepared The following are the procedures that could be followed when it comes to reconciliation of accounts: a) Ensure that all the appropriate accounts have been reconciled and this includes the new accounts b) Ensure that there is an overall reconciliation policy that must be very well adhered to and is followed across the company. c) Ensure that the reconciliation includes the tile, description of the account, the procedures and the instruction with regard to how to complete the reconciliation. d) The supportings of the account balances must be documented and reconciled. The account reconciliations must be accurate: a) The person who is preparing the account reconciliation must know what a reconciliation is and how it should be prepared. In order to illustrate this, the cash accounts will have a general ledge and a bank statement so as to perform the reconciliation b) Ensure that the balances that are being reconciled are correct and mostly updated c) Ensure that the reconciliation actually supports the balances and is not just a repeat of the general ledge or the roll forward of the balance d) Ensure that the reconciliation contains only the usual balances and not the unusual balances The account reconciliation must be complete and reviewed regularly a) Due dates must be created for the reconciliations b) There must be a mechanism for the tracking status of the reconciliations c) There must be a high risk for the reconciliations that due early and so, the potential problems must be identified. d) The unidentified differences must be reviewed and the necessary adjustments must be posted till the time accounting period is open The account reconciliation must support the accounting principle a) The reconciliations must follow the local principles of accounting b) Ensure that the reconciliations are objective and that they identify the unidentified differences that are consistent and that the transactions are behind the general ledge balance followed by the convention of conservatism c) The reconciliations must be as per the policy of the company The procedures must be reviewed and improved on a regular basis: a) The policy of the account reconciliation must be reviewed so as to ensure that it accurately reflects the position of the company b) The overall process must be identified so as to drive the quality and timeliness c) The procedures for reconciliation must be reviewed. d) The standard templates for the different types of the reconciliations must be reviewed for consistency and accuracy and completeness All the errors can be realised when the statement of reconciliation is prepared. (Accounting Web, 2015) (OMH, 2015) Controls on purchase discounts: Many of the small businesses find the mistakes in purchases and accounts payable and this proves very costly for the business. This is the time when very careful attention is required and there must be internal controls on the same within the payment systems. It needs to be made sure that there are very careful and written procedures when it comes to accounts and payments so as to ensure that the staff knows all the processes that they are expected to follow. Some of the most important processes that must be laid down are as follows: a) Documenting all the procedures for purchases and the accounts payable. b) Ensuring all the payments are in original invoices only and are not in photocopies or faxes. This is done so as to ensure that the amounts are not paid more than once. c) After the payment has been made, ensure that the document is stamped so that the same cannot be misused. (CPA Australia, 2015) 1. With regard to the case given, the given assertion is wrong since, the discounts should have been taken into account even when they were minimal. 2. Even when the purchase discounts were immaterial, the errors should not have been taken place. Each and every amount has to be duly authorised by the purchase manager. 3. The following must be adhered to when dealing with the purchases: a) Approvals: there must be a set of guidelines that must be followed when it comes to making the purchases and receiving the shipments. There must be a checklist that includes the names that are required in each of the case and the process. The auditor must and must ensure that there are appropriate signatures and the dates must also be verified so as to maintain an integrity for the process of an approval. b) Validation of the vendor: the suitability of the vendors plays a very important when it comes to assessing the profitability of the company, the auditor must adhere to the guidelines and ensure that only the approved vendors are selected when it comes to making the purchases. The process of purchases must include choosing the vendors that offer a good quality of the inventory and the timing of the deliveries and the pricing. There must be a procedure for the reviewing of the vendor selection process so as to ensure that the purchase process is up to date. There must be methods to ensure that the vendors continue to meet the criteria of the company c) Assessment of the quality: there must be a process that should be used to check the quality of the merchandise from time to time. During the process of audit, there must be a checklist to review the processes and then the reports of the inventory must be compared with the returns of the customer. The faults that are discovered during the delivery must then be checked. d) Communication: there must be an adequate communication between the company and the vendors. The internal communications must also be checked so as to ensure accuracy and timeliness. All the departments and the employees must have a clear idea of the procurement processes from the accounting to the warehousing receiving and these must be checked during the process of audit. (Small Chron, 2015) References: Accountingweb.com, (2012). Best Practices for the Account Reconciliation Process | Accounting WEB. [Online] Available at: https://www.accountingweb.com/article/best-practices-account-reconciliation-process/219543 [Accessed 20 Jan. 2015]. Mybusiness1st.co.uk, (2015). Stock Taking Procedure - My Business 1st. [online] Available at: https://www.mybusiness1st.co.uk/Your-Finance/Costs-profit/Stocktaking/Reviewing-your-Stock-Taking-System [Accessed 20 Jan. 2015]. Omh.ny.gov, (2015). Top Ten Internal Controls to Prevent And Detect Fraud!. [Online] Available at: https://www.omh.ny.gov/omhweb/resources/internal_control_top_ten.html [Accessed 20 Jan. 2015]. Small Business - Chron.com, (2015). A Checklist for a Purchasing-Process Audit. [Online] Available at: https://smallbusiness.chron.com/checklist-purchasingprocess-audit-45378.html [Accessed 20 Jan. 2015]. Smith, H. and Smith, H. (2015). 7 steps to a successful stock take. [Online] The Pulse Australia. Available at: https://myob.com.au/7-steps-to-a-successful-stock-take/ [Accessed 20 Jan. 2015]. www.cpaaustralia.com.au, (2015). Internal controls. [Online] Available at: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/business/internal-controls-for-small-business.pdf [Accessed 20 Jan. 2015].