Draper IT(case study) Assignment Example | Topics and Well Written Essays - 2500 words

Draper IT(case study) - Assignment Example Company is investing heavily to remain competitive in the market but the current business needs to revive. The out sourced IT division has been sold to Hardy media solutions eighteen months ago. Hardy's performance and poor services also dissatisfied the previous customers. Due to the problems faced by Drapes, it started developing its ERP system with the view that in future company has to remain competitive in the market place. It has to improve its services, launch new products, which should be cost effective as well as technologically best in the market. Recently company has more business options, which could be explored by the company and to motivate its managers to grab the opportunities, so that performance of the company could be improved. As we already know that the said company draper is medium sized IT company. The company is in the business of providing technological solutions to its clients. It is a fast moving technologically complex and innovative industry dominated by lots of firms with well-developed communication and technological innovations. The firms which cannot be able to keep pace with innovations forced out of the business. So industry has been affected by external environment as well as internal changes. So any analysis or strategy, which could be formed in and around company, must follow the various strategic management paths. Companies must not only developed new businesses, but also carefully prune, harvest or divest tired, old businesses in order to release needed resources and reduce costs. The overall evaluation of a business's strength, weaknesses, opportunities and threats is called SWOT Analysis. SWOT analysis consists of an analysis of the external and internal environment. A SWOT analysis summarizes the key issues from the business environment and the strategic capabilities of an organization that are most likely to impact on strategy development. In general, a business unit has to monitor key macro-environment forces (demographic-economic, technological, political-legal and socio-cultural) and microenvironment actors (Customers, Competitors, distributors and suppliers) that affect its ability to earn profit (Johnson, & Scholes, 2002). Then, for each trend or development, management needs to identify the associated marketing opportunities and threats. Each business needs to evaluate its internal strengths and weaknesses in marketing, finance, manufacturing and organizational capabilities. In applying the SWOT Analysis it is necessary to minimize or avoid both weaknesses and threats. Weaknesses should be looked at in order to convert them into strengths. Likewise, threats should be converted into opportunities. Lastly, strengths and opportunities should be matched to optimize the potential of a firm. So applying SWOT analysis on draper engineering Ltd. as discussed above as follows: Strength: Draper Engineering Ltd. is an industry, which is growing and progressing all around world. In present circumstances, IT is an industry, which is an integral part of almost every industry, and human life cannot be thinking of without information technology. So being in an industry, which is growing, and progressing Draper Engineering Ltd. have an inherent strength of the industry as a whole. Draper has sufficient number of clients and market. It is a medium sized company and already has four

Divorce and Remarriage Research Paper Example | Topics and Well Written Essays - 2500 words

Divorce and Remarriage - Research Paper Example For as many of you as have been baptized into Christ have put on Christ. There is neither Jew nor Greek, there is neither bond nor free, there is neither male nor female: for ye are all one in Christ Jesus† (Galatians 3:26-28). Once a person is a believer, there are no distinctions or special dispensations; no excuses. There are, however, levels of moral law1 which must be applied to any and all situations humans encounter in life. After maneuvering through the hierarchical layers, close analysis of biblical permissions for divorce are: fornication and adultery; life-threatening neglect of basic essentials such as food, clothing and shelter; non-fulfillment of marital sexual obligations; mental or physical abuse; departure of the non-believing spouse; and permanent separation despite attempts at reconciliation.2 If any or all of these conditions are met, the spouses are released from the marriage bond and thus free to remarry without committing adultery. The marriage bond is sacred, but it is not absolute. Biblical law was set up to guide sinners from sin to redemption, and there is always room inside the law for the sinner to return to a state of grace. However, we are by nature prone to sin, so the laws clearly address certain instances in which avoiding the sin of dissolving the marital contrac t would cause us to commit another sin such as putting ourselves in danger or choosing to remain married to a sinner.3 Neither of these is a good alternative, so the law allows for marriage dissolution. Before we can discuss the dissolution of the marriage contract, it is helpful to understand what is implied by the marriage contract to start (which provisions are included in the â€Å"standard† contract and which are added on as addenda during our human interactions). The standard contract is straightforward. A man and a woman join in marriage and become one

The Harmful Effects Of Smoking Health And Social Care Essay

The Harmful Effects Of Smoking Health And Social Care Essay There are many bad effects of smoking related to health, social and psychological level which can harm the life of a person in great detail. For smoking people grow the tobacco tree whose leave which are mostly smoked or chewed and sniffed for many different effects. Smoking which involves tobacco which then contains a certain chemical known as nicotine. Nicotine is highly addictive chemical, and a smoking person can become a slave of nicotine for very long time if he/she is not cautious a first time. Tobacco other than nicotine contains nineteen different cancer causing chemicals, and together these chemical are called tar. People smoke for different reasons such as they want to produce a sense of being well, to boost their mood, and to improve short term concentration and memory. Until recently smoking was consider good thing, and there were many advertisements for smoking in newspaper, television, and other mass media. Smoking is major health risk, but still people give different reasons for smoking most of these justifications are not very reasonable. Smoking is mostly starts at young age because teenagers think that if they start smoking they will be considered as mature, but of course they are wrong and causing serious health risk for themselves. Smoking by many is way to relax, but it comes with greater health risk for damaging the brain. Smoking is very bad habit thus it should be quitted by people, smoker dont risk their lives but lives of other which inhale the smoke (Greaves, 2002). Smoking effects differ from a person to another person depending upon exposure to chemicals of the cigarette. Smoking is not only public health issue, but also it has great financial cost on the nations. Until we stop smoking, more people will be addicted, more people will get sick, more families will be devastated by loss of loved ones, bring great damage to medical system of the nations. Harm of smoking on body of a person is enormous, and smoking should be ban from all public places. Smoking can easily make a body weak, and cause a slow and steady death. There many facts related to smoking and deaths, for instances in United States there were about 443,000 deaths by smoking, which is about one in five death every year. It is also believed that each year more deaths happen due to smoking compared to combine the deaths by Human Immunodeficiency Virus (HIV), alcohol, suicides, illegal drugs, murder and vehicle injuries. Due to smoking ninety percent of all lung cancer in men is cause d, and eighty percent of all lung cancer deaths in women. It is also estimated that deaths ninety percent of all deaths by chronic obstructive lung diseases are caused by smoking. Human body is very vulnerable to harmful effects of smoking, and it can harm our heart, lungs, blood circulation, bones, stomach, mouth, eyes, skin, reproduction and fertility. Smoking effect on heart and lung in very serious manner, in case of heart nicotine raises blood pressure and blood gets clot easily. Carbon monoxide raids the blood of oxygen and causes development of cholesterol deposits in artery walls. In case of lungs smoking causes chronic obstructive pulmonary disease (COPD) which is group of disease that includes asthmatic bronchitis and emphysema. Chronic obstructive pulmonary diseases (COPD) are well known as silent killer diseases. Most of smokers dont know that they are affected by it until it is too late to save them. There is no cure for such type of diseases and almost fifteen percent of smokers develop chronic obstructive pulmonary diseases (COPD). Harm to blood circulation start at by smoking, and veins and arteries get hard, narrow, and also get coated by fat deposits. This can then lead to problems such as cold skin, ulcer, cramps, pain and blockages in veins which can cause a stroke and heart attack. Smoking makes bones weak and breakable, and women need to be careful because they are more likely to suffer by osteoporosis than non-smokers. Smoking can harm stomach, eyes and skin. Stomach damages can affect vital organs in the body, and increase the chance of stomach cancer. There are even more danger for eyes such as eye diseases related to Graves ophthalmopathy, glaucoma and cataract. Worst thing which can be done by smoking is causing a permanent blindness. Smoking lessens the amount of oxygen for the skin. This can mean that skin start to age more quickly and making you look like dull and grey. Smoking effect on reproduction and fertility are very serious. Smoking can increase risk of feebleness, and can damage sperm by reducing sperm count and casing testicular cancer (Team, 2009). Everybody knows the harm of smoking but nobody cares to stop it, this attitude towards smoking should be changed. Smoking is vilest habit of about 1.2 billion which are addicted to smoking. It has no benefit for smoker and the society. Smoking impact on society is beyond health and illness. Smoking regularly impacts the financial resources of smoker especially when people have limited resources. For instance in England economically poor households spend about 2.5 percent of income on smoking per week. It is believed that economic burden of smoking exceeds one percent of European GDP. Society has to pay the cost of smoking by morbidity and mortality. Direct cost of smoking is related to health care and indirect cost is related to the loss of human capital due to premature deaths, productivity losses, and unpaid income taxes. Currently estimate the total smoking attribute cost of two leading groups of smoking related diseases in COPD and Cardiovascular Disease (CVD), amount between 105 .83 to 130.31 billion euros. In Australia smoking net social cost is between 2.1 to 3.4 percent of their GDP (Kaiser S, 2009 ). Smoking effect on children and teens are intense. Smoking passively can impair childs ability at mathematics and reading by leading researchers claims. Study of smoking environment is essential, and one such study shows that if people at home smoke regularly then children get low marks in test. In journal of Environmental Health Perspectives measure that exposer to smoking at home leads to cotinine in children. Cotinine is common in children by second-hand smoke. Exposer of smoking at home to children is important issue which government must resolve to keep the childrens safe (Society Guardian, 2005 ). Teenager starts to smoke at very young age thus cause the buildup foundation of diseases in their bodies. Teenage at large think smoking as fashionable thing and get involved in smoking. Children and teenager are building blocks of our society if they are in safe environment then society are in safe environment. Implication of life is lost due to smoking, and as result average persons loses 10 to 15 minute of exquisite life whenever smoking. Smoking is largest preventable cause of unwanted deaths around the world. Smoking cause more than twenty five diseases and most of them are life intimidating, and strappingly suspected to relate to smoking. Average smoking reduces the total life expectancy to 6.8 years, heavy smoking reduces the total life expectancy to 8.8 years. Furthermre smoking reduced the number of disease free life by 5.8 years. Stop smoking at age of forty and increase your life expectancy to 4.6 years(Baijal, 2010). Over the years smoking has proven harm for our society and one such harm is at psychological level. Smoking seems to take control of our mind and make us do illogical things. Some strong smoking people are increasing becoming threat for their families and a burden on the society. Most smokers being during young age, and this leads to risk taking or rebellion later in their lives. Presence of high status model and peer also leads to encouragement of smoking. Smokers say they smoke to relieve the feeling of stress but in truth they have higher stress level than non-smokers. Psychologist Hans Eysenck has developed a personality profile of smokers, and Extraversion is trait in smoker in which they tend to be impulsive, sociable and excitement seeking individuals (Eysenck, 1965). Psychologists also believe that personality and social factors are great causes of smoking. Now it is responsibility of government around the world to take action against smoking and ban it from public places. Go vernments around the world should provide quitting treatments of smoking in different society so we can eradicate the diseases from our society. In conclusion smoking is not only harmful to you but all the people around you. People who smoke have increased their chance of getting heart diseases and lung cancer. Smoking is bad addiction and as soon we can get rid of smoking its better for people around us. We should reduce the number of people who smoke in our society because it destroys our society from its core. It is absolute necessity to fully understand the harms of smoking and stop it from taking lives of virtuous peoples. The smoking should be quitted by smoker to avoid financial losses the harmful effects of health. Smoking strongly contributes to sterility thus both male and female should discourage it. We know almost every disease which is linked to smoking and causing the deaths thus it is time to say no to harmful effects of smoking.

A Critical Evaluation of Assisi by Norman MacCaig Essay -- Assisi Norm

A Critical Evaluation of Assisi Q: Choose a poem in which the poet has put across a definite point of view. By close reference to the poetic techniques used, show how successful the poet has been in making you share his/ her point of view. â€Å"Assisi† by Norman MacCaig is an intriguing and thought-provoking poem, which has put across a definite point of view to me which I believe is that all people should be treated equally and we should try to help those less fortunate than ourselves. In this essay I will show how successful the poet has been in making me share his point of view, with the help of literary techniques such as language, word – choice and imagery. Norman MacCaig has put across a definite point of view for me and has been successful in making me share this view by using thoughtful and intense language. The first aspect of language, which he uses is metaphor in the beginning of the poem when he is describing the dwarf sitting outside the church. He uses metaphor as he says, â€Å"The dwarf with his hands on backwards Sat, slumped like a half – filled sack On tiny twisted legs from which Sawdust might run.† The metaphor here of the dwarf sitting like a ‘half filled sack’ is describing the dwarf and how he has a deformed body. He is being compared to looking like a sack, which is slumped and half empty. This is effective as it seems as though the dwarf cannot help himself and he is sitting there waiting for help. MacCaig tells us that he is a dwarf therefore he will be very short and â€Å"hands on backwards† and â€Å"tiny twisted legs† portrays his deformity as I can envisage his legs dangling from his body. Also as he is sitting like a â€Å"half –filled sack† it seems to me that he cannot do an... ...ered after him as he scattered The grain of the Word.† This shows me MacCaig is comparing the tourists to the birds and the Priest to the sower. He does not approve of the actions as it is compared to the parable of the sower of when he scatters the grain and the birds flutter after it. He does not approve of the tourists fluttering after the word and ignoring the poor dwarf, when in actual fact they should be helping him. In conclusion, â€Å"Assisi† by Norman MacCaig is an intriguing and though-provoking poem, which has put across a definite point of view for me, which I believe is that all people should be treated equally and that we should help those less fortunate than ourselves. In this I essay I have shown how successful the poet was in making me share this view by using his thoughtful and intense language, word-choice and imagery techniques.

Determination of the vitamin D status of adults living in the UK and identification of factors influencing the efficacy of dietary intervention

Introduction There is overwhelming clinical evidences that vitamin D plays a significant role in terms of the normal functioning of human body. One of the most common functions of vitamin D is to ensure normalcy in maintaining blood levels of both calcium and phosphate. The two elements are essential for normal bone mineralisation, contraction of muscles, conduction of nerves, and other general body cellular functions. As such, deficiency of vitamin D is associated with various adverse health complications including failure in proper bone development, cancer, and heart diseases (Holick, 2011, p.6). A review of several studies has also established evidence that vitamin D replacement can boots longevity among other health benefits (Gaddipati, et al. 2010). Adequate synthesis of vitamin D3 from the skin, everyday diet and supplements is essential for health of bones. In addition to the well-known role of vitamin D in regulating calcium metabolism, active form of vitamin D is also associated with ant i-proliferative as well as immunomodulatory effects that are linked to several serious conditions such as cancer, metabolic syndrome, cardiovascular diseases, obesity, diabetes, tuberculosis, dementia among other illnesses (Zitterman,et al., 2001). There have been concerns that vitamin D deficiency is significantly increasing in the western nations, and the likelihood of the problem becoming an epidemic in itself worries nutritionists as well as medical practitioners alike (Hypponen and Power (2007). A recent survey in England has revealed a worrying statistics that half of the adult population does not have sufficient levels of vitamin D (Pearce and Cheetham, 2010). The same study also revealed that 16% of this population has experienced severe hypovitaminosis D during winter and spring, with the highest rate being residents of Northern England regions. It is perhaps unsurprising that there have been increasing calls for regular screening during normal health care services. The concerns over vitamin D deficiency has led to a shift over the past decade, with several researchers striving to establish some of the most common risk factors associated with vitamin D deficiency (Holick, 2004). In a study to establish difference in propensity to vitamin D deficiency between metabolically health and unhealthy obese adults, Esteghamati et al. (2004) found out that metabolically healthy obese registered more concentration of vitamin D than metabolically unhealthy obese. This difference persisted even after accounting for body mass index (BMI) and circumference of the individuals’ waists. Further, there was significantly better metabolic status and higher concentration of serum 25-hydro vitamin D among the subjects with metabolically healthy obesity. The researchers also noted that the metabolically unhealthy subjects had higher concentrations of liver enzymes and inflammatory markers. In February 2014, Health & Social Care Information centre released a report on obesity, physical activity, and diet in England, which indicated that obesity cases were on the rise (HSCIC, 2014). The data indicate that there has been a significant increase in the proportion of obese populat ion from 13.2 percent in 1993 to 24.4 percent of men in 2012. Women recorded a similarly high increase during the same period from 16.4 percent to 25.1 percent. Linking this data to relationship between obesity and vitamin D deficiency, it prudent to highlight that vitamin D deficiency prevalence is a point researchers should note with keenness it deserves. The extent to which vitamin D deficiency is a public health problem in Britain is believed to have increased for several reasons ranging from lifestyle to weather patterns. On lifestyle as a factor, Hypponen and Power (2007) states that the sedentary lifestyle in the western world, including Great Britain, leads to vitamin D deficiency, which is exacerbated by a number of other factors including working indoors during daylight hours, high latitude and a mostly cloudy climate in regions such as Manchester. Statistics also indicate that vitamin D dietary intake is much lower in Great Britain compared to other western nations incl uding United States and Canada (Calvo et al, 2005, p.314). The variance in dietary intake of vitamin D between Britain, on the one hand, and United States and Canada, on the other, may be due to the mandatory fortification of both milk and margarine in the USA and Canada. Some of the most common food sources rich in vitamin are fish, liver, fortified margarine and fortified cereals. However, clinical nutritional assessments of natural food items suggest that with the exception of fish and cod liver oil, most natural food stuff contains minimal vitamin D, if any (Brough et al., 2010). Significantly, it is important to note that insufficient natural sources for vitamin D is a risk factor in itself, and should be taken into consideration when plans are put into place to tackle the problem. Moreover, vitamin D supplements’ availability cannot be described as reliable since demand always exceeds supply (Brough et al., 2010). Studies have revealed that there are high rates of vitam in D deficiency all over Great Britain, particularly in the cloudy regions like Manchester and Scotland (Pal et al., 2003). Obesity is a well-known risk factor for vitamin D deficiency, and its high prevalence in Great Britain is likely to affect vitamin D status in the population of high-risk regions such as Greater Manchester. In another nationwide study conducted to investigate the demographic characteristics of white population and possibility of supplements use, it emerged that women and non-obese participants were more likely to use vitamin D supplements (Gaddipati et al, 2010). Similarly, residents of Northern England were found to consume less oily fish, an important source of vitamin D, compared to their Southern counterparts. The study concurs with reports that people living on the Northern England and Scotland have higher risk of hypovitaminosis D (Roy et al., 2007; Holick, 2004). In fact, those who are obese and also live in high-risk regions have a likelihood of having vitamin D deficiency twice as high as other obese people living in other areas of Great Britain. Vitamin D deficiency has also been reported to be prevalent among minority communities living in Great Britain (de Roos et al, 2012). Some ethnic minorities living in Great Britain are more susceptible to vitamin D deficiency than other groups. According to Brough et al. (2010), minority ethnic communities, particularly those who trace their roots to Indian subcontinent and Africa as they tend to suffer from rise in skin pigmentation. They are also found to increase their susceptibility to vitamin D deficiency by wearing clothes that tend to cover their entire bodies and staying indoors longer hours during the day (de Roos et al, 2012; Brough et al., 2010). Other researchers recognise the need to increase vitamin D supplement intake among the minority population, amid report that there are no consistent or routine supply of vitamin D; neither are there recognised screening programs targeting this group (Dealberto, 2006). A study looking at population demographics in the North West has revealed that the region has increasing number older people (North West Regional Assembly Report, 2000). As stated earlier, elderly people are at high-risk of vitamin D deficiency. Clinical studies have investigated age-related decline in vitamin D intake, including rate of skin absorption and response to targeted methods of increasing vitamin D through dietary interventions (Shaw and Pal, 2002). Several other studies have also linked low vitamin D status with people living in low economic status (Dealberto, 2006.). In many of these linkages, the authors cite issues such as poor nutrition, poor lifestyle and inability to afford supplements. For instance, poor nutrition intake is prevalent in regions with high poverty rate, mostly affecting middle aged women of child-bearing age (Brough et al., 2010). According to Brough et al. (2010) a socially deprived population cannot afford some of the basic nutrients essential for normal metabolic function such as vitamin D and thus resort to ‘shortcuts of life’ while exposing their immune system to chronic diseases. Poverty report released by the Greater Manchester Poverty Commission in 2002 identified Manchester as one of the regions with the highest cases of extreme poverty, with 25 percent of its population living in abject poverty (GMPC, 2012). The report further reveal that poor families cannot protect themselves from winter temperature, which makes them stay indoors longer than other UK residence with average annual income. This can only mean that they have higher risk from vitamin D deficiency. OECD report (2014) suggests that the first step in ensuring low income community members in the United Kingdom are protected from lifestyle related diseases is through social interventions. Tests have revealed that modest rise in vitamin D intake of up to 20 Â µg per day for this group can significantly reduce the rate of bone fracture (Hypponen and Power, 2007). The findings have raised focus by agencies and researchers, who have recommended that vitamin D intake for the elderly should raised from the current 5Â µg per day to between 10-20Â µg per day in order to maintain the normal hydroxy vitamin D of 25 (de Roos, 2012, p.6). Considering the need to increase vitamin D intake among the population at risk of vitamin D deficiency, the UK Committee on Medical Aspects of Food Policy (COMA) recommended that people eat at least 280 g of fish per week, with preference to oily fish (de Roos, Sneddon and Macdonald, 2012, p.6). The Scientific Advisory Committee on Nutrition (SACN) endorsed the COMA recommendation, emphasising that this is the bare minimum fish consumption recommended for the average population goal to achieve the desired vitamin D status. However, they acknowledged that this recommendation does not represent the level of fish consumption required for optimal nutritional benefits. The campaign to encourage more UK population, particularly those living in North Western region, should be directed at increasing oily fish intake by at least 280 Â µg per week as statistics indicate that majority of them do not consume enough fish (de Roos, 2012; Holick, 2011; Hypponen and Power, 2007). Although studies (de Roos, 2012; Holick, 2004) have dwelt on the need for multiple interventions ranging from dietary to medical, of more significant for the efficacy of dietary intervention is the need for education among the population on the importance of adopting healthy diet and lifestyle. This is mostly recommended for the high-risk persons including the low-income population, those living in marginally wet and cloudy regions including Manchester, obese, and young women of child bearing age group. References Brough. L., Rees, G., Crawford, M.A. Morton. R.H. and Dorman, E.K. 2010. Effect of multiple- micronutrient supplement on maternal nutrient status, infant birth weight and gestational age at birth in a low-income, multi-ethnic population. British Journal of Nutrition, 104 (3): 437- 445. Calvo, M.S., Whiting, S.J. and Barton, C.N. 2005. Vitamin D intake: a global perspective of current status. J Nutr 135: 310–6. de Roos, B. Sneddon, A. and Macdonald, H. 2012. Fish as a dietary source of healthy long chain n-3 polyunsaturated fatty acids (LC n-3 PUFA) and vitamin D: A review of current literature. Food & Health Innovation Service, available at http://www.abdn.ac.uk/rowett/documents/fish_final_june_2012.pdf. Dealberto, M.J. 2006. Why immigrants at increased risk for psychosisVitamin D insuffiency, epigenetic mechanisms, or bothMedical Hypothesis, Vol. 68, pp. 259- 267. Esteghamati, A., Aryan, Z. and Nakhjavani, M. 2004. Differences in vitamin D concentration between metabolically healthy and unhealthy obese adults: Association with inflammatory and cardiometabolic markers in 4391 subjects. Diabetes & Metabolism, 5 May 2014, Available online at http://www.sciencedirect.com/science/article/pii/S1262363614000469 Gaddipati, V.C., Kuriacose, R. and Copeland R., et al. 2010. Vitamin D deficiency: an increasing concern in peripheral arterial disease. J Am Med Dir Assoc. 11(5): 308-11. Greater Manchester Poverty Commission (GMPC). 2012. Research Report . The Centre for Local Economic Strategies. Holick, M.F. 2011. Vitamin D: a d-lightful solution for health. J Investig Med. 59(6):872-80. Holick MF. 2004. Sunlight and vitamin D for bone health and prevention of autoimmune diseases, cancers, and cardiovascular disease. Am J Clin Nutr 80 (suppl):1678S–88S. HSCIC. 2014. Statistics on Obesity, physical Activity and Diet. Health & Social Care Information Centre, England 26 February 2014. Hypponen, E. and Power, C. 2007. Hypovitaminosis D in British adults at age 45 y: nationwide cohort study of dietary and lifestyle predictors. Am J Clin Nutr, 85(3): 860-868. North West Regional Assembly, 2000. An Aging Population: Impact for the North West. North West Regional Laboratory. Lancaster University. Available at www.northest-england.org.uk. OECD Report. (2014). Society at a Glance 2014 Highlights: United Kingdom OECD Social Indicators. Last accessed on 19 May 2014 at http://www.oecd.org/unitedkingdom/OECD-SocietyAtaGlance2014-Highlights-UnitedKingdom.pdf Pal , B.R., Marshall ,T. and James, C. 2003. Shaw NJ. Distribution analysis of vitamin D highlights differences in population subgroups: preliminary observations from a pilot study in UK adults. J Endocrinol. 179:119–29. Pearce, S.H. and Cheetham, T.D. January, 2010. Diagnosis and management of Vitamin D deficiency. BMJ, 11: 340. Roy D.K, Berry J.L., Pye, SR et al. 2007. Vitamin D status and bone mass in UK South Asia women. Bone 40(1): 200-4. Epub 2006 Sep 6. Shaw, N.J and Pal, B.R. 2002. Vitamin D deficiency in UK Asian families: activating a new concern. Arch Dis Child, 86: 147-149, Available at http://adc.bmj.com/content/86/3/147.full Zittermann A, Schleithoff SS, Koerfer R. 2005. Putting cardiovascular disease and vitamin D insufficiency into perspective. Br J Nutr 94: 483–92.

Trueblood Case

SUBJECT: Deciding the Appropriate Extent of Audit Performed for Billy’s Beats for Asset Valuation Billy’s Beats Inc. , an SEC registrant, is a new audit client with a fiscal year-end of December 31, 2010. Billy’s is a manufacturer of musical instruments. Billy’s acquired Little Drummer Boy Inc. in 2010 for $575 million in cash. Significant assets acquired included property, plant, and equipment totaling $865 million and other assets totaling $145 million. The useful lives assigned to the property, plant, and equipment acquired were 30 years for the plant and 15 years for the equipment.The useful lives for the plant and equipment already owned by Billy’s are 20 years and 10 years. Other included assets of acquired customer lists, were assigned a useful life of 15 years. To test the useful lives of the operating assets, the engagement team asked management why the number of years assigned to the plant and equipment acquired differed from the years ass igned to the assets which Billy’s had already owned. Management stated that the useful lives for the acquired assets were the amounts used by Little Drummer before the acquisition.The engagement team discussed the useful lives of the acquired property, plant, and equipment with the plant manager of Little Drummer. The plant manager stated that 30 years and 15 years for the plant and the equipment, respectively, were the useful lives used before the acquisition. This discussion was documented in the audit working papers. The valuation specialist allocated the plant fair value of $865 million to each asset class based on the percentage of the seller’s total original cost applicable to each asset class. These percentages were provided by management of Little Drummer and relied on by the valuation specialist.The engagement team compared the percentage of total costs to a client prepared spreadsheet listing each asset class, asset ID, and percentage of total cost. No errors were noted and, accordingly, no further testing of the client-prepared spreadsheet was performed by the engagement team. In addition to its drum manufacturing business, Billy’s also wholly owns RockOut Inc. , which is the largest manufacturer of guitars in the United States. RockOut grew through the acquisition of other guitar companies and completed five acquisitions durng 2012, eight acquisitions during 2009, and four acquisitions during 2008.As a result of the acquisitions, RockOut reported approximately $90 million, which was 15 percent of total assets and 60 percent of total intangible assets, of customer lists as of December 31, 2010. RockOut amortizes its customer lists on a straight-line basis over 25 years, which management believes reflects the pattern in which the economic benefits of the customer lists are used up. During 2010, management revised its estimate of the customer list economic life, and began assigning an amortization period of 15 years to newly acqui red national customer lists.Amortization expense for the year ended December 31, 2010, was $3 million. To test the economic lives of the customer lists, the engagement team asked management what the reasoning was for the change in the assumed economic life this year. Management provided a memorandum that discussed the rationale for using the 25-year economic life to amortize the various customer lists, as well as the rationale for the current-year change in management’s estimate of the newly acquired national customer lists lives.According to IAS 16, The cost of an item of property, plant and equipment comprises, its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates, any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management, and the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period. Because this in not how the company decided on the value and useful lives of the assets in question they should have follows IAS 36 to determine if there was an impairment. The audit procedures for determining if there was a valuation problem could also be addressed using FASB Statement No. 142.