Audit Essay Example | Topics and Well Written Essays - 1500 words

Audit - Essay Example In the year 2003, IAPC was accepted as a series of restructuring regarding the auditing guidelines in order to further reinforce the setting-standard procedures. The IAASB mainly contributes in delivering auditing process related information clearly to the public as much as possible (International Federation of Accountants, 2011). This paper intends to analyse and critically discuss the development of the wording of the external audit report and the IAASB’s proposals on its further improvement. A Brief Perception on the Purpose of the External Audit Report An external audit report is considered as an assessment concerning the business operation, internal control, governance and financial reporting of a particular company. This report i.e. external audit report is primarily organized by external auditors belonging to different government agencies and other public accounting organizations. The core objective of preparing an external audit report is to deliver a self-governing ev aluation as well as unbiased appraisal regarding a firm’s internal governance (Saint Helena Audit Service, 2006). The ‘International Auditing and Assurance Standards Board (IAASB)’ is typically regarded as an autonomous standard-setting body that provides valuable guidelines about the preparation of an external auditing report. The major purpose of the IAASB is to concentrate on public interest by setting superior quality of international values. Moreover, the guidelines and core values of IAASB focuses upon the improvement of quality and consistency of auditing practices all over the world and also reinforce the public confidence towards international auditing (International Federation of Accountants, 2011). By taking into concern the medium term strategy, the basic objectives of IAASB include the following attributes emphasising upon public interest (International Federation of Accountants, 2011). The attributes are as follows: Controlling effective stability r egarding international financial aspects, Improving the importance as well as role and providing quality assurance towards the auditing services within the context of today’s financial condition and Initialising clarity as well as successful execution of auditing standards (International Federation of Accountants, 2011). A Brief Explanation about How and Why the Wording has Evolved in the External Audit Report Since the year 1980, when the auditing standards are required to be maintained effectively within the external auditing report, it has been identified that the stakeholders face several issues about the pronunciation and the wordings content in the report. Due to these several problems, the auditing report has undergone several changes in order to improve both its quality as well as clarity that would be helpful for the auditors to fulfil the expectation of the stakeholders. In the year 1994, David Woodliff, Professor of finance and accounting, conducted a research stud y regarding the audit expectation gap. The primary reason of the study is to identify the dissimilarities between the users of financial report and the message of the auditors

Why I Love Business Essay Example for Free

Why I Love Business Essay The idea to pursue a career in business first infiltrated my mind when I was just twelve years old. My uncle, a successful businessman running a pharmaceutical company, ignited my interest. He has been the most influential person in my life, and to this day I believe that without him, I probably would have no attraction to the business environment. My uncle’s legendary story about starting a business from, â€Å"the bottom up,† fascinated. After graduating college, my uncle went to Hainan, a fast-developing city on the coast of China. He had no money, immediately found work in construction, but being unskilled labor the low pay barely helped. However, true to character, he never complained. During this time, my uncle prepared himself for any opportunities to better himself. After three years of hard work, my uncle invested all the money he saved into the real estate industry. Sweet success! He struggled from a humble student to a flourishing businessman. My uncle dedicated his life to the world of business, his fortitude and wisdom attributed to his success. Although I spent little time with my uncle when I was young, I enjoyed every occasion to talk and listen to him. I still remember once, during a family gathering, he talked about the concept of running a business, â€Å"The purpose of running the company is not only for personal benefit. A successful businessman always creates great social value while accumulating wealth. What he should do is not only understand and apply the rules and regulations; he should also spread the skills and concepts of running a business to others which may create uncountable benefits. To me at the age of eleven, money seemed to be the only reason my uncle labored day and night. Although I couldn’t understand the full meaning of his statement, at the time, I knew it was clever judging from the reactions of other family members. At the age of fifteen, I began my fervent interest in reading which increased my understanding of the business world, through the books I read. B like, John Gordon’s The Great Game: a History of Wall Street was my favorite. Mr. Gordon’s primary objective revolved around his stories of the great plungers and scandals that were usually considered the most popular histories of Wall Street. The book brings to life many intriguing personalities of business giants, like Boesky, Hamilton, Kennedy, Morgan and Vanderbilt. What appealed to me most was that the book arranged centuries of economic activity into a succinct, yet informative novel; embodying Wall Street not as an entity of finance but rather a thriving, complicated character. I was attracted to the beautiful and animated lifestyles of those people and imagined that my life in the future would be like theirs, full of excitement. The business world is not all as rosy as I imagined. Like any industry, it’s a roller coaster ride. The book shows the flip side with two specific examples of severe crisis. They involved scrupulous men, Jacob Little and Daniel Drew. Both because of poor judgment and possible greed went bankrupt overnight Little and Drew had different styles, but perfectly fit the all American dream, the rags to riches story. Starting with no money, struggling up the ladder, one investment at a time, to their ultimate success. One of them filed bankruptcy four times; the other is infamous for his foxy tracks and trips. Where ever the truth likes, Jacob Little and Daniel Drew will have their names remembered along side their exaggerated successful stories, with their loses forgotten. The dark side of the business world, peeked my curiosity even more, I wanted to explore its side and learn from it. The desire to immerse myself in the business world also came from my inner voice, attempting to break away from normal life. Growing up as the only child in the family, encouraged my parents to be over protective, and to indulge me excessively. They planned everything for me; and expected me to behave in the way they wanted; decided what was good for me and what was bad. For instance, I didn’t like to draw, although I do appreciate the splendor of paintings, but because of my mother’s longing, I had to take drawing for four years. Before I learned to dispute against the so-called parental authority, I followed their rules and was a submissive girl who obeyed their every wish. My uncle’s experiences led me to think business was my weapon; I could gain control of my life, through success†¦ Bluntly speaking, I thrived at the idea that money would make me independent from my family. At sixteen, I anticipated what it would be like to lead my own life; the business world was a very appealing option. Greed is one of the deadliest sins for a valid reason. Some people with too much money fall into the greed pit. It’s like a game that people can never win. My personal experience proved how misguided wealth and precarious greed could end in corruption. One of my cousins, twelve years older than me, grew up in a small village. He was a notable doctor, invaluable to the village, before money tarnished his life. Ironically, his hard work, brought him fame and respect, along with more money and and greed slowly infected him. My cousin wasn’t satisfied with his newfound wealth and turned to gambling, a vice he never thought about when he was simply earning a living as a modest doctor. Gambling, like greed, is a game you can’t win and my cousin lost, and lost big. To accommodate his loses he started over charging his patients to. Eventually, his patients accused him and was sent to jail for two years. This distressing story taught me a life lesson of the corruption brought out by money. The more I learned about marketing, the more I wanted to venture into this side of business. Last semester I joined Michigan Advertising and Marketing, a student organization that provides strategic marketing services for local businesses. My team worked on a market research project to measure the advertising effectiveness among University students. The experience allowed me to enhance my practical skills in market research, learning how to write proposals, create surveys, and collect data. One challenge I discovered was the need to immediately apply our findings to the questions at hand. I learned that while deep analysis is important to marketing, correct and timely application is imperative and critical to the success of a campaign. I’ve also enjoyed the process of understanding the customers’ needs and desires, then translating those needs into a marketing strategy. I respect the concept that marketing is to create, manage and enhance products. All these experiences assist me on my journey into the world of business. I see the journey with amazing and remarkable foresight. I’m walking along the road to success, I can see portions of my path, making me more excited to continue. With the future unknown, one thing for sure, I will have an unforgettable experience.

Changing Nutritional Requirements for Children

Changing Nutritional Requirements for Children HEALTH PROMOTION AND DEVELOPMENT UNIT Ubah A adan 1. The food for babies in the United Kingdom is normally set on particular guidelines, which must be followed in order for the babies to develop in a normal and healthy way. The First six months. Infant normally feed on breast milk or infant formula. For the first six months breast milk is most nutritious and highly recommended. It contains a unique mix of fatty acids, vitamins, minerals, lactose, amino acid, enzymes and others. Important factors that combine they make perfect food for babies, its nutritious and easy for digestion. It has every thing baby needs, Brain development, healthy growth and protection from illnesses. If the mother chooses not breastfeed the baby, best option available is infant formula. Introducing solid food to the baby should only start after six months. It’s recommended by health practitioners and also the government policy in the UK, but if the baby feels hungry so often weaning can start before six months but only with foods recommended by an infant nutritionist. There are foods which must be avoided at all cost for example: shellfish eggs fish liver nuts wheat and gluten seeds unpasteurised and soft cheese salt sugar honey and whole nuts 6 to 9 months When the weaning is started a baby’s diet should include the following types of foods: milk and dairy fruit and vegetables meat and fish egg and beans pasta and rice starchy foods There are many types of prepared baby foods and cereals that have been specially designed for babies, but these foods can also be easily prepared and pureed at home with the use of a food blender, frozen individually into ice cube trays and used as needed. 9 months + The recommended guidelines for servings of solid food portions at this age are: 2 servings per day of meat, fish, eggs or pulses 3-4 servings per day of fruits and vegetables 3-4 servings per day of potatoes, bread and rice Formula or breast milk can still be given along with healthy fruit and cereal snacks. VITAMINS The Department of Health advises that although children should get the required amount of vitamins from their food, they may be lacking in vitamin A, C and D which can be supplemented in the form of vitamin drops. Vitamin A: helps children to see in dim light, supports and strengthens the immune system, and ensures healthy skin is maintained. Vitamin C: helps with the absorption of iron, and supports the immune system. Vitamin D: helps to strengthen bones, and assists with the absorption of calcium. 2. TYPES OF FOOD THAT SHUOLD BE AVOIDED BY YOUNG CHILDREN There are many different food types which are considered to be unsuitable for babies and young children. Parents and childcare providers must be very careful the food that is cooked for the children, and the once that is ready made. SALT Babies don’t need salt. Their kidneys are too immature to cope with any added salt; even the small amount of salt can damage their kidneys. Therefore salt should never be added to any food that is cooked for a baby. The guidelines provided by the food standards Agency for salt consumption for children are: HONEY Honey contains bacteria which can produce toxin in a baby’s intestine leading to infant botulism which is a very serious illness. It’s best not to give babies honey until they over 1 year old. Honey is a sugar so avoiding it will also help to prevent tooth decay. SUGAR Baby doesn’t need sugar by avoiding it you will prevent tooth delay and unnecessary weight gain. Sugar causes tooth decay in young children and can be easily prevented. By avoiding sugary drinks and snakes you will help to prevent tooth decay. Children should be encouraged to drink milk and water. NUTS Whole nuts including peanuts should not be given to the children under the age of five, as they can choke on them. As long as there is no history of food allergies or other allergies in the baby’s family they can consume peanuts once they are six months old as long as they are crushed or grounded. LOW FAT FOODS Fat is an important source of calories and some vitamins for babies and young children. It’s better for babies and young children under 2 to have full fat milk, yogurts and cheeses. After the age of two; amount of fat in diet can be gradually decreased. EGGS Eggs can be given to children over the age of 6 months, yolks and whites should be well cooked to reduce the risk of salmonella infection. RAW SHELLFISH Raw shellfish can increase the risk of food poisoning and are considered to be potentially allergenic foods it also harbours salmonella bacteria. So it’s best to avoid it. SWORDFISH, SHARK AND MARLIN It is best to avoid these foods as the amount of mercury in these fish can affect a baby’s growing nervous system. 3. SPECIAL DIETARY REQUIREMEN AND CULTURAL REQUIREMENTS When children come together at meal or snack time everyone should be eating the same foods. However, there are some circumstances in which some children cannot eat the same foods. For example of some special dietary needs including: Sugar in all forms may be limited for a diabetic child. Fats and cholesterol may be limited for overweight children. Specific foods or additive may cause allergic reactions in some children. Cultural or religious preference may restrict specific foods. Any dietary needs should be identified and documented and it’s important that staffs are trained in the importance of sticking to these needs or restrictions. Some food allergies can be life threatening all staff should know the specific food or ingredient restrictions, possible consequences and symptoms of food reactions and recommended first aid. Any dietary requirements should be gained from parents and recorded and any food allergies documentation should be request from the child’s doctor. Some children in child care have cultural and religious food preferences the child care provider and the parents need to work together in order to make sure that children with especial dietary needs receive appreciate foods. Examples of some cultural and religion practice: When recording special dietary requirements, there are many types of information that should be documented for example: child’s name parents name and address emergency contact emergency instructions should ingestion of an allergic food occur necessary medication doctor or health professionals name address, telephone number parental and childcare provider signature In the case of emergency medication being required the childcare provider should have this information documented on a separate medical form and keep the medication in a locked container. A Child record form for a new child joining a home at child care setting with specific dietary requirement may look as followed: 4. CHILDHOOD CHRONIC DISEASES There are many health problems during infant and childhood, but mostly they are mild and they do not interfere with their daily life and development. For some children however chronic health conditions affect everyday life throughout their childhood, Including asthma, diabetes, cystic fibrosis and cerebral palsy. 1. ASTHMA Asthma is a long term condition that can cause a cough, wheezing and breathlessness. The severity of the symptoms is different from person to person. Approximately 1 in 10 children being affected asthma in the UK. The cause of asthma is not fully understood, however trigger can bring symptoms of asthma, and anything that irritates the airways brings on symptoms of asthma. These are different from person to person and people with asthma may have several triggers. Triggers include house dust, animal fur, pollen, tobacco smoke and others. Asthma is caused by inflammation of the airways these are the small tubes called bronchi which carry air in and out of the lungs. If you have asthma the bronchi will be flamed and will be more sensitive than normal. Asthma may also affect children emotionally as the attacks may be frightening them. 2. DIABETES Diabetes is life long conditions that cause persons blood sugar level to become too high. In the UK approximately 2.8million people are affected by diabetes. There are two types of diabetes type 1 and type 2. *Type1 is usually diagnosed in adolescence and is controlled insulin injections. * Type 2 is usually diagnosed in adulthood and is controlled by diet and tablets. Symptoms common to both types of diabetes are weight loss, feeling very tired and feeling very thirsty and urinating frequency. 3. CYSTIC FIBROSIS Cystic fibrosis is a genetic condition in which lungs and digestive system become clogged with the thick sticky mucus. Symptoms start in early childhood and include cough, chest infections and poor weight. There is no cure for cystic fibrosis so the aim of the treatment is to ease the symptoms and make the condition easier to live with. Treatments include therapies, diet, medication, exercise and physiotherapy to remove mucus from the lungs. 4. CEREBRAL PALSY Cerebral palsy is a general term covering a number of neurological conditions that effect a child’s movements and coordination. Neurological conditions affect the brain and nervous system. Cerebral palsy is caused by damage to the brain which normally occurs before, during or soon after birth. It is estimated that 1 in every 400 children in UK is effected by Cerebral palsy. Cerebral palsy can put a great deal of strain on the body which can cause problems in later life. There is no cure cerebral palsy but the many of treatment can help relieve symptoms and increase child’s independent and self-esteem. These include physiotherapy, occupational therapy and medications. GUIDED ACTIVITY https://osclinks.com/84 https://osclinks.com/85 https://osclinks.com/86 https://osclinks.com/87 https://osclinks.com/88 https://osclinks.com/89 https://osclinks.com/90 https://osclinks.com/91 https://osclinks.com/92 https://osclinks.com/93 https://osclinks.com/94

Rhetorical Analysis of JFKs Inauguration Speech -- John Fitzgerald Ke

John Fitzgerald Kennedy delivered one of the most important American speeches after being sworn in as president on January 20, 1961. His inauguration speech was so influential that it seized the nation’s attention, and quotes from it are still clearly remembered by people today. It is considered one of the best speeches ever written and ever delivered. It presents a strong appeal to pathos, ethos, and logos and accomplishes what any speaker strives for – it speaks straight to the heart of the audience and inspires people. John F Kennedy was the 35th president of the United States and at 43 years old he was the youngest president to take office. Because of his youth, he stumbled upon much skepticism from his opposition and even a little from his supporters. Kennedy’s inauguration speech was so vital because he needed to make a quick and powerful first impression to America and to the entire world. The address was written to encourage American citizens to get involved with their country and with the issues of the time. This speech reassured the voters that they made the correct choice and informed the country that changes were on there way. The inaugural speech was arranged so that it flowed easily from start to finish. The first paragraph contains many uses of comparison and contrast. For example, â€Å"We observe today not a victory of a party but a celebration of freedom—symbolizing an end as well as a beginning—signifying a renewal as well as change†(Kennedy par 1). There are also examples of cause and effect in the speech. I believe that this is to be expected because of all the deliberations over war. Kennedy used these techniques to make it sound like it was our moral responsibility we should go to war. These are the two basic s... ...commitments and his plan. By reiterating common knowledge, Kennedy has his audience reflect on known fact in order to drive his message home. In conclusion, this speech was structured beautifully. Its use of figurative and expressive language makes it an unforgettable speech. Kennedy does a great job of using pathos, ethos, and logos to reiterate his commitment to the American public as well as discuss expected changes. Given the state of the world at the time of his inauguration, the decision to rely so heavily on pathos and ethos was a wise one which got the job done. His use of the rhetoric triangle effectively conveys Kennedy’s plan for America to not only her citizens, but to the world. Works Cited Kennedy, John F. â€Å"Inaugural Address.† Reading Literature And Writing Argument. Ed. Leah Jewell. Upper Saddle River, NJ: Pearson Education Inc, 2005. 622- 625.

Domestic Issues Faced By The United States Of America Essay

Human Rights – human rights in the United States has been criticized for their practices and policies. The record shows that human rights in the United States are complicated and controversial issue. Racial discrimination – Whether they are African American or Native American they are all human beings. Policy advice – blacks should be treated equally and can have the same opportunities and protection from the government just like the whites get. Segregation of white and black is a good consideration too. Inhumane Treatment Death Penalty – human rights is the maximum and irreversible denial under the death penalty. It is controversial for its capital punishment. It is inhumane, cruel and unusual violation. Policy advice is to prohibit execution. Prison System – imprisonment of children and teenagers. A lot of mistreatment, rape, sexual abuse etc. Those behaviors are unlawful. Policy advice – give medical care, stop prisoner rape, add more security and abolish death sentence. GLOBAL ISSUES FACED BY THE UNITED STATES OF AMERICA Global Warming – ‘the earth’s temperature is rising’. Policy advice – we have to have a major sacrifices to solve the problem. Global Health Issues – ‘every year millions of people die needlessly because of poverty’. Policy advice – privatization of health system. World Hunger and Poverty Land Rights – ‘owning of land’. Policy advice – build a program to provide land ownership for the poor. Rainforest Destruction – one effect of the banana industry is ‘rainforest destruction and dependent economies. Policy advice – prioritize the local market before exporting. To conclude, it is important to know our rights in the society because each one of us is entitled to have our own niche in this country and even in this world. R E F E R E N C E S Free, Marvin D. Jr. (November 1997). â€Å"The Impact of Federal Sentencing Reforms on African Americans† 28 (2): pp. 268-286. Retrieved on 2007-05-31. http://en. wikipedia. org/wiki/Human_rights_in_the_United_States#cite_note-1 Anup Shah, Food and Agriculture Issues, GlobalIssues. org, Created: Monday, December 03, 2007 http://www. globalissues. org/food/

Discuss Various Theories of Management Essays

Discuss Various Theories of Management Essays Discuss Various Theories of Management Essay Discuss Various Theories of Management Essay pupils explore the risk of dying unexpectedly from various causes. They start from fears they know and, by comparing them with real-life data, they recognise that their perception of risk is often driven by presentations in the media. Pupils learn how to calculate the risks involved for various activities and how these are related to the base risk of death for typical people of different ages and genders. The emphasis is on order-ofmagnitude comparisons, reflecting the variations in risk level between individuals and over time. Pupils work with real data; they deduce information about small probabilities and use measures of average and spread in real life. They also work with orders of magnitude. They learn that mathematical thinking is essential for putting risks in perspective and that the media usually focus on stories rather than on information. In or out ? Pupils consider the evidence from a photograph about whether a batsman in cricket is ‘in’ or ‘out’. The original case arose from a controversial decision by an umpire in an Ashes test match (between England and Australia) in the 1960s. Pupils use mathematics to examine the photograph to assess whether the batman was ‘in’ or ‘out’. Initially, pupils construct a simple mathematical model of the situation by deciding what variables they need to measure and what assumptions they need to make. Using this evidence, they decide for themselves whether the batsman was ‘in’ or ‘out’. As the work develops, pupils explore these measurements and assumptions in detail, allowing them to refine their initial decisions and to understand that, sometimes, there is no single right answer! Pupils revisit their models, test their assumptions and apply their model to other situations. The mathematical skills and thinking that are required emerge gradually during ‘In or Out? ’ Keeping the pizza hot Keeping the pizza hot involves building a mathematical model in the context of homedelivery pizza. Pizza home-delivery is dependent on being able to deliver pizzas quickly, in an edible condition. In Keeping the pizza hot, pupils explore ways to keep a pizza warmer for longer and the implications of doing so. Pupils are asked to help answer the questions: how long does it take a pizza to cool, how far can it travel in that time and what difference does the packaging make? Keeping the pizza hot has a number of parts which include leading pupils to move from a practical problem of a cooling pizza to a mathematical representation of a cooling curve. This is a big step and is intended to induct pupils into the potential of mathematical applications. It demonstrates how mathematics can underpin scientific enquiry. The linking of the time to cool with possible distances of travel introduces further mathematics. Although not essential, this project would work well as a cross-curricular project with the science department. r4 Â © 2008 Bowland Charitable Trust of 9 My music My music uses the interest pupils have in music as an opportunity for mathematical investigations, using pupils own favourite music tracks as the raw data. Pupils work in small groups to listen to different tracks, take measurements and then interpret and present the results. They analyse the similarities and differences between types of track, looking first at tempo and then other variabl es such as track length, highest position or number of weeks in the charts, and album sales; they can also investigate trends in music over the years. My music can work as an introduction to statistical work, including: the collection of numerical data, performing basic statistical calculations, forming and testing hypotheses, making inferences about a population, and identifying potential sources of error in data collection and calculations. Although not essential, this project would work well as a crosscurricular project with the music department. Mystery tours Mystery Tours is a cartoon-based role play. Pupils take the part of the Tour Manager of a struggling tour operator; they are asked to plan a fictitious three day trip around the UK using tools and data in the software. They then lead a ‘simulation’ of the tour and write an evaluation report. There are three groups of tourists, categorised as ‘Nature Lovers’, ‘Thrill Seekers’ and ‘Culture Vultures’; data is available about the preferences of each group. Pupils work together in small groups, or individually, to create a successful trip. In the first stages of the exercise, the most important skills are working with data such as timetables and percentages. Other areas of mathematics are brought in when the trip begins. The tourists are quite demanding, and it is up to the pupils to keep them happy by solving any problems that may arise, presented algebraically or geometrically. Outbreak Outbreak is centred on an outbreak of a fatal virus. Pupils play the role of a scientist trying to contain the spread of the disease. Pupils have to develop a strategy which will help find the infected people, create an antidote and plan a vaccination programme to minimise the further spread of the virus. Pupils work with different experts to help with the challenges. Completing an activity in any one of the ‘bunker areas’, unlocks a code which can then be used in the Map Room to reflect the progress that individuals or groups have made. This provides the opportunity either for the whole class to work through different activities at the same time, or for independent progression. It also promotes group work discussion and real world interaction. PointZero PointZero is an adventure-driven puzzle game based around the central themes of survival, escape and the quest to uncover the truth. Pupils assume the role of three lead characters who have awoken trapped in strange and varying locations in an unfamiliar urban environment, following an undisclosed event. They are encouraged to use their mathematical skills to overcome problems so that each character can gain access to the ‘PointZero’ Building. Examples of activities include exploring complicated number sequences to scale a high rise building, using loci to find the way out of a complex underground network and reproducing geometrical patterns to deactivate a museum security system. PointZero encourages pupils to reflect on how numbers, algebra and geometry influence our daily lives, albeit in ways which may not be immediately apparent. r4 Â © 2008 Bowland Charitable Trust 7 of 9 Product wars Pupils are asked to create a new range of ‘smoothie’ drinks. They use proportional reasoning to analyse the nutritional value and geometry to design the packaging. In Product wars, pupils play the role of being part of a drinks company and work with other employees to research and design the ultimate range of ‘smoothie’ drinks. The Managing Director of the company, Brad King, asks pupils to carry out market research, develop mixes or some ‘smoothies’ and then design and create the packaging. Video is used at key points in the lessons to provide support and guidance. Activities include: using enquiry-based learning to collect and analyse information from peers in developing the product; using ratio and proportion, percentages and a spr eadsheet to mix the ingredients in different quantities to obtain the right nutritional value and taste for the target sector; and identifying suitable packaging designs. Pupils receive feedback via texts from members of the product team and video messages from Brad King himself. Reducing road accidents Pupils imagine that they live in a small town where, over the past year, there has been a large number of road accidents. The town council has set up an enquiry to see what could be done to improve the situation and has allocated ? 100,000 to spend on reducing the number of deaths and serious injuries. In Reducing road accidents, pupils choose from a wide range of possible initiatives, for example, to build new road crossings or roundabouts, to install traffic lights or to design publicity campaigns for specific groups of people. Pupils work in small teams to plan the most effective way to allocate the money. To support this work, the police have provided data on all the road accidents. Pupils use a specially constructed computer program to analyse this data and build a convincing case for their proposal. Save a baby kangaroo Save a baby kangaroo is an authentic context in which the pupils find a young orphaned kangaroo just twelve centimetres long and weighing sixty grams. Different species of kangaroo have different nutrient needs at different stages of their growth. Through video clips, photographs and data such as birth to adult weights, pupils become familiar with a range of data about the different species of kangaroo. They then use the data to identify which kangaroo they have found and develop a feeding programme to save the life of their own ‘Joey’ in a simulation. Finally they communicate what they have learned in order to help someone else save a Joey by making a poster for a Vet clinic. The mathematical content of Save a baby kangaroo includes creating alternative representations of data and communicating statistical information. Speed cameras Speed cameras are a continuing source of controversy, and even the experts are divided on their effectiveness. This is partly because the random nature of accidents makes it difficult to draw valid conclusions, which opens up possibilities for accidental or deliberate misrepresentation of data. Speed cameras uses video and newspaper resources to motivate discussion with and among pupils; this is combined with the use of spreadsheets to model the random occurrence of accidents over a year. Pupils realise that lower probabilities do not invariably lead to fewer accidents, and that the occurrence of more accidents in one year is not necessarily evidence of a higher probability. They learn that random variation can obscure r4 Â © 2008 Bowland Charitable Trust 8 of 9 underlying probabilities. These are difficult but fundamental concepts for pupils to understand, and the combination of ICT and continual referral to a real situation helps to bring them alive. The emphasis is on pupils interpreting and extrapolating from data and using data to support their arguments – and to examine the arguments of others. Sundials Sundials introduces pupils to the idea of using the sun to tell the time, applying a range of mathematical skills to understand some of the theory and to construct at least one sundial for themselves. A video about sundials provides the context, including footage explaining the history of sundials and how they work. An interview with Harriet James, a gnomonist (someone who makes sundials) shows how maths is essential to the construction of sundials. The classroom work is differentiated into three tiers. Depending on the route followed, Sundials uses symmetry and the drawing of angles, nets, origami, circle work and comparing data. Each route includes reading information from graphs and calculating time. Sundials invites pupils to reach out to the clockwork of the heavens! Water availability Pupils take the role of administrators for an international aid agency charged with providing water resources to countries in the Middle East and North Africa. Pupils examine ways to compare the availability of water fairly between the countries and then determine which country is most in need. In Water availability, pupils review documents that describe the importance of water in the region and assemble relevant data. Pupils come to recognise that a key aspect of data handling is to determine which data it is appropriate to use to answer a particular question. In Water availability, the analysis requires the creation of compound measures, such as per capita measures of water availability, which links to the maths of proportionality. Pupils realise that compound measures are important to enable fair comparisons to be made between countries of various sizes. You reckon? The media (and political speeches) are full of claims about how long things will take, how much things will cost and how tricky problems can be solved. People need to be able to judge if such claims are reasonable. You reckon? develops pupils ability to make estimates about unusual quantities based on only limited information, by posing interesting questions such as Is it possible to provide 20% of the diesel used for road transport in the UK by growing crops on ‘set aside’ land? . You reckon? develops mathematical thinking and requires pupils to communicate their solutions. Pupils see that the problems they are asked to solve are the same problems faced by aid agencies, governments, and salesmen! You reckon? helps pupils to recognise the power of even simple mathematics (together with smart thinking) when making decisions about important topics. r4 Â © 2008 Bowland Charitable Trust 9 of 9