Life chances of young people Essay

Describe the social, economic and cultural factors that can have an impact on the outcomes and life chances of young people. Whether it be family income, social class or racial background, factors like these often have a long lasting impact on children’s lives. The economic factors are, in my opinion, the easiest to describe as the extremes are most apparent. GCSE results showed that children who’s parents worked tended to do better that those who’s parents didn’t. Those children who lived below the poverty line tended to do worse again. This is a clear indicator that economic wellbeing has a positive effect on the outcomes of young people. Cultural factors can impact massively on children’s lives. The first example of this that springs to most people‘s minds is often when a group is discriminated against because of their culture. This is well documented throughout history and where it has happened, those children who have been subject to discrimination have generally achieved less at school and had fewer life chances. This is not the only example however. In certain cultures there is a tendency for boys to be offered more opportunities than girls, possibly where the girls will expected to take on the role of housewife. This is the case in certain religious sects and ethnic backgrounds. For me, social inequality is the broadest factor that can impact upon children. The class system may still be used on occasion to differentiate and discriminate , whether by other children or authorities keen to place children in a certain category. The more common factors though are things like bullying and gender discrimination. Bullying is a traumatic experience that will often affect a child for many years, sometimes into adulthood. Children who have been bullied will often be less confident and can often  experience difficulty at school. Gender discrimination can sometimes lead to bullying but is also evident elsewhere in the UK. Men still tend to earn more than women and still occupy a great many more CEO roles in this country. There are far more male Mps and a smaller percentage of women again in the cabinet. Explain the importance and impact of poverty on the outcomes and life chances of young people. University entrance results show that far fewer children who have grown up in poverty are entering higher education. This is a clear indicator that poverty has a negative effect on a child’s education. This can be for a number of reasons. Simply owning a car allows parents a wider choice of schools for their children to attend. Another example is whether or not the child has a workspace in order to complete homework or projects for school. Children living in poverty often live in a small house where each room is shared between several people. The more serious cases however are when children are discriminated against because of their families wealth. More often than not the first indicator of poverty will be a child’s appearance. Those children who live in poverty have a higher tendency towards poor hygiene and scruffier clothes, as their families may not own a washing machine or in more extreme cases, have any hot water. This can lead to some professionals categorising these children as underachievers, whilst their peers may pick on them which may lead to bullying. Children who live in poverty are seldom offered the luxury of things like holidays. This is especially true of holidays abroad. I once taught in a school in Bradford where none of the children, aged 8- 9, had left the city. This means they have never experienced other cultures or places and may be less likely to in later life. When those children become adults this means they are less likely to make a geographical move in order to help them out of poverty. Examples of this are rife in south Wales where there are no longer any jobs in towns such as Merthyr Tydfil. Unemployment figures have continued to rise whilst young adults are finishing school and remaining in  their home town. Describe the impact of children and young people’s experiences on the outcomes and life chances of young people. Oscar Wild said that â€Å"variety is the spice of life†. Too an extent I believe this to be true. Those children who are offered many rich and varied experiences are often more open minded when it comes to trying something new. However, the way in which children’s life chances can be most keenly affected is through a traumatic experience. Children who suffer bereavement or abuse often have issues socially and may struggle to make friends. Children who are bullied by peers, teachers or family often build a negative association with that aspect of their life and will turn down chances such as further education or families of their own. The flip side of course is if excellent care is given then children will most likely flourish and seize their opportunities. The role of the Early Years professional is to provide positive experiences for children, whilst identifying negative ones and offering support, not just to the child, but to the family as a whole. Through this the child will build in confidence and learning and will be better prepared for, and more likely to seize the opportunities that life provides.

Cloudstreet Prologue

The prologue of Tim Winton’s Cloudstreet transcends one family’s tragic loss into the realms of the metaphysical, commenting on his views of life and death. Readers can contrast these views to our more modern ideologies. Through the use of poetic language Winton adds a spiritual dimension to the lives of people living in a secular society. Through imagery he also offers a construction of Australian cultural identity. Using techniques like point of view, repetition, juxtaposition, symbolism, as well as tapping into Australian vernacular and language that appeals to the senses, he manages to convey these ideas to readers.I think that the change of point of view is one of the more effective techniques Winton uses in this extract. From the beginning where he clearly uses an inclusive pronoun to describe the gathering, â€Å"Will you look at us† to the ending where the pronoun has switched to exclusive, â€Å"And you can’t help but worry for them†¦Ã¢â‚¬  This technique draws attention to the exclusion both of Fish, the reason this event took place, and of the reader. We are forced to the sidelines, watching the physical description of the families meld into a spiritual description of life and death.This extract proposes ideas about living and dying that are quite opposite to our modern ideologies. Winton suggests that the world of the living is a closed, narrow one, material and â€Å"foetid. † This contrasts to his views on death which is portrayed as a dimension of freedom and â€Å"broad vaults and spaces† that â€Å"you can see it all† from. He makes this evident through emotive language that appeal to the senses. The olfactory** word â€Å"foetid† immediately gives the idea of living a negative connotation where â€Å"silver-skinned river† is presented with such a positive, beautiful image that even the suggestion of death feels beautiful.In fact, Winton discusses water, not only in this extr act, but throughout the whole novel in highly symbolic terms. I read, in the prologue, the â€Å"silver-skinned river† to be a portal between the world of the physical and metaphysical. As Fish peers into it he sees â€Å"all the wonders inside it. † I believe Winton is conveying the idea that spirituality is a necessary aspect of life. Also the metaphor â€Å"the sound of it (the water) has been in his ears all his life† intensifies the description of Fish’s desire for the metaphysical.The quote â€Å"One of the here is leaving† can be seen as very symbolic in the fact that it describes literally Fish’s leaving the group and, in the end, leaving this life. But it also could be read to mean how figuratively Fish is transcending from the material world to the physical one through means of the river. Certain phrases are used to enhance this metaphysical portrayal of the world. Images like â€Å"earthly vision† juxtapose to highlight the idea behind the image, togetherness of the two families. â€Å"Burst of consciousness† is another spiritual, metaphorical phrase which contributes to the sense of Fish’s mind right before death.Referencing â€Å"time and space,† of course, immediately places the images into the world of the metaphysical. I think swapping so easily from materialistic images to spiritual is a clever way of expressing the themes and main ideas of Cloudstreet. As well as a spiritual reading, I see Winton making efforts to allude to a representation of Australian cultural identity. First, the use of Australian vernacular such as â€Å"chiacking† and â€Å"skylarking† sets the place for readers allowing us to see Winton’s view of this country. Throughout the novel, and even in this extract, there is a tone of longing for an Australia of the past.An Australia that was never really existant, historically. The entirety of the book is a construction of Australian lif e, a representation of the cultural identity. The cumulating of picnic foods leads to an image of celebration in Australian summer. An image that continues throughout the episodic narrative of the rest of the book. Australia can be seen as presented through an idealistic lens. For example â€Å"in a good worlds in the midst of our living† conveys an ideal Australia of community that anyone who has lived here for more than a day knows is not always an accurate perception.Winton wanted to express this view so much that he emphasized it through poetic the language technique of repetition to draw attention to the â€Å"one day, one clear, clean, sweet day. † The syntax is meandering in parts as well as abrupt and sharp in others to bring emphasis to ideas and images. For example where readers gain some insight into Fish’s mind the sentences become far more simple and short. â€Å"All. † â€Å"He sits. †etc in order to express the simplicity of Fishâ₠¬â„¢s thoughts. Repetition too portray the thoughts of a more simply minded person. Teeth teeth teeth† are the focus of Fish’s mind therefore this will be the focus of Winton’s description. In reading Tim Winton’s flowing, emotive language I found myself understanding this view of life and death more clearly. This extract allows readers to open their minds to ideas that are quite contrary to our ideologies today. The construction of Australian culture is one infused with a sense of longing and love, something those who also love Australia today can identify with. For that reason, I believe this book has a strong essence of cultural identity despite the fact that it’s not necessarily a correct representation.

Plato and Descartes on the Soul Essay Example | Topics and Well Written Essays - 1000 words

Plato and Descartes on the Soul - Essay Example † to which the former replied, â€Å"No, by God, I haven’t. Are you really in the position to assert that?† (Lorenz), is also the modern man’s rebuttal. There perhaps can never be an end to the discussion of the topic until one soul will come and show us all where we could have been wrong and where we could have been right in our arguments about it. As the soul is not a physical being that we can say where it is while we know its existence or can we tell where it has gone or what happens to it when we know its demise. However, although the issue has never been quite resolved, enlightenment on the issue have been initiated by such great philosophers like Plato and Descartes whose thoughts would be the main sources of this paper, seeing where they meet and where they contrast. Plato is the well known student of Socrates who carried with him most of his mentor’s philosophies and brought them to the existence it enjoys until this day. The son of wealthy Athenians, he sought education from well known philosophers during his time and has learned a great deal from them, taking his education seriously. He had been a good student, looking to the benefits of education rather than squandering their wealth in the pursuits of young men his age when he was seriously following his teachers. Rene Descartes on the other hand is not just a French Philosopher but also a Scientist, Psychologist and Mathematician who is popularly known for his Cartesian system. He also known for his philosophy of ‘cogito ergo sum’ meaning, ‘I reflect, therefore I am’ meaning. This, he uses to support his stand in the existence of the soul whether in the body or after the destruction of the body. Having been influenced by the early Greek philosophers who believed that a person is not just a body but has a soul, both Plato and Descartes believed the same notion, yielding to the idea that the soul is immoral in contrast to what some Greeks he ld like Glaucon. While Glaucon believed that the soul is like breath or smoke that can be extinguished during death, Plato most agreed to his mentor, Socrates, when it comes to the understanding of the soul. In Phaedo, Plato displayed his conversations with Socrates which expressed the two philosophers’ agreements and disagreements. They argue that the soul is immortal because it is life and is life in itself as fire is heat and is heat by itself. Descartes on the other hand does not offer much to his belief about the immortality of the soul but probably has adopted the general notion that truly, the soul is eternal and he approached his philosophy with the help of Science. During his time, the pineal gland was a subject for study among philosophers and scientists and he held it as the seat of interaction of the soul and body but not the abode of the soul (Lokhorst). The pineal gland, to him is th place where all thoughts are formed (custance.org). He believed that the brain is different from the soul and made a distinct separation among the body, soul and brain. The body an brain are to simply mechanistic, taking for example the animals who do not have souls, act mechanically in response to the circumstances in their surroundings. Human beings on the other hand differentiated from the animals through their souls because even if they have bodies and brains like the animals, they have sense perceptions and physical passions. He further explains that though these passions are expressed through the body, the awareness of the actions lies in the soul. Similarly or more on the contrary, for Plato, the soul distinguishes animate from inanimate. He claims that it is what makes a body, living, breathing and moving (Lorenz). Plato then considers animals and plants to

Sports Theory Lesson Essay Example | Topics and Well Written Essays - 500 words

Sports Theory Lesson - Essay Example Students to learn about health and fitness of the human body To know and understand the working of the various systems of the body and their correlation To understand how to take care of the human body and how to restore vitality of the human body White board Charts and presentation slides Students to learn what sport testing is all about and the various ways it helps in effective sport competition Students will look into the science behind training. Students will also learn how to optimise their training time and exercises Students will be able to understand how the body functions at different levels of exercise. The students will also establish their real and optimal training zones Internet Interactive white board Laboratory Learners will be able to identify common sporting injuries and prevention techniques. Students will learn to identify and categorise sport injuries. Students will also look into preventive measures that can be adopted to minimize the risk of injury during spor ts. The students will also learn how to deal with injuries sustained during sports both psychologically and physically All learners will be able to identify common types of injury and categorise them as per severity and recurrence. The students will in addition be able to identify ways to reduce injuries during preparation, while playing and in between sporting activities. Internet Interactive white board Research analysis

Values Paper Essay Example | Topics and Well Written Essays - 750 words

Values Paper - Essay Example The officer also vows to be honest both in his personal and official life and to become an example by obeying the laws and regulations of the land. In this statement the officer also recognizes the importance of not permitting his personal feelings, animosities or friendships and prejudices to influence his decisions. He vows to enforce the law appropriately and courteously without malice, fear or favor and never to use unnecessary force or violence. Our Core Values Convict the guilty Protect victims Protect the innocent from wrongful conviction Maintain order Protect both the innocent and guilty from oppressive or arbitrary treatment Secure public confidence and cooperation in policing and prosecution; and Pursue these goals effectively and efficiently without disproportionate cost and consequent harm to other public services Our core values relate to the criminal justice agency’s values statement as follows: we strive to protect all people including the innocent and victims from oppressive or arbitrary treatment just like the criminal agency strives to protect all persons including the weak and the peaceful from oppression, violence or disorder. Another core value is securing public confidence in policing and prosecution which relates to the law officer will enforce the law without malice, fear or favor. ... These values are mostly based on a person’s ethnicity and the kind of people a person grows up with. They are also subject to change. According to Koivula (2008) values are abstract rules of desirable conduct and goals developed to fit the conditions in which the society lives. The author also asserts that common values ensure that members of a society understand each other and pursue similar goals in a compatible way without a great deal of negotiation. Values lead to knowledge sharing in the workplace (Koivula, 2008). The author gives an example of self-transcendence values including benevolence and Universalism which are positively connected with knowledge sharing in the workplace. Values make us better people and help us contribute to the betterment of the society including other people and the environment. Values drive us to helping other people either as individuals or groups. Values cause people to become independent in the workplace. People do not need to be closely su pervised if they are guided by values. One is able to determine the nature of his or her work without significant direction from others. Values enhance teamwork in the workplace. People tend to work towards common goals when they are guided by the same values. Employees are more likely to have a good working relationship when they work as a group and are governed by similar organizational values when performing their duties. Values lead to organizational change. Koivula (2008) found that attitudes rely on values and they usually guide behavior in the workplace. The author states that organizational change requires a person to at least sacrifice his or her own resources and interests for the benefit of the whole

Fashion consumer behaviour Essay Example | Topics and Well Written Essays - 2000 words

Fashion consumer behaviour - Essay Example The essay "Fashion consumer behaviour" concerns the behavior of fashion consumer. Every market has unique consumer preferences, such unique attributes of the fashion are partly driven by social attributes like the family and culture . According to Chevalier and Mazzalovo (2008), the brand status defines the fashion identity. Chevalier and Mazzalovo ascribed that achieving the identity requires exclusiveness, the stylish approach, the innovativeness, the designing to attain a style that stands out to attract the attention of the consumer. Many factors determine fashion consumer purchasing behaviours. For instance, the personal and social attributes may play a role in helping the consumers to identify with a particular brand of fashion. Identity to a brand of fashion is likely to influence the loyalty to the brand and its sustainability in the market segmen). Many brands work tirelessly to ensure they have superior brands and invest immense capital to market the brands. However, most s tudies reported in the current literature fails to link the association between the social and personal attributes to purchasing behaviours. A family is likely to pass down the fashion to the coming generation because the family bond and the preference to a given fashion play a role in the purchasing behaviours. These factors have not been studied well through deliberate efforts of linking of personal and social influences to how consumers identify with the brand status. The fashion industry is a multifaceted section.

Social Work Methods Essay Example | Topics and Well Written Essays - 2500 words

Social Work Methods - Essay Example This definition bears a common denominator to most definitions of social casework, definitions which, given by sociologists, do not derive from any traditional social construction, but from a methodology formulated for the sole purpose of reinstating the social situations of particular groups or individuals in a statement by Periman. â€Å"Casework begins with a study phase to clarify the facts of the problem, followed by a diagnosis during which the practitioner analyzes the facts; casework finishes with treatment, during which the practitioner and client attempt to resolve the problem.† Prominent among the applications of social casework theory are those of its Anti-oppressive Practice (AOP). AOP is directed towards the sanitisation and restoration of the society to justice and human dignity, and seeks to eliminate the three recognised forms of oppression; namely, structural, cultural, and personal. Social caseworkers, therefore, take special interest in situations involving any of these three forms, and work conscientiously to address the specific injustices or traditional eccentricities in the situation in hand. Through AOP, they work towards the restoration of the oppressor party or parties to a sense of equity, seek to compensate the oppressed for oppressive damages, and, through enlightenment of both the oppressed and the oppressor about the proprieties and codes that do or should regulate human interrelationship, offer an uplift to societal human relations. â€Å"Anti-oppressive practice entails workers both acknowledging and challenging these three levels of oppression-structural, cultural and personal-in their daily practice. This understanding is incorporated into social work and welfare practice with clients by actively using strategies to bring about change at all three levels.†(Ronnie Egan, Jane Maidment; Allen & Unwin, 2004,

Code of professional conduct for Advanced Scrub Practitioner Essay

Code of professional conduct for Advanced Scrub Practitioner - Essay Example In complying with the code of professional conduct, ASPs are required to always act in ways that are meant to safeguard and promote the wellbeing and interests of clients and patients. The code of professional conduct also requires ASPs to acknowledge and respect the dignity and uniqueness of each patient they handle (HPC 2008, p. 6). They must provide professional care to patients regardless of the nature of their health issues, personal attributes, religious beliefs, ethnic origin, or any other factor. ASPs are required to work as a team with the rest of the surgical team in ensuring the success of surgeries because the wellbeing of the patients always comes first. The code of professional conduct in relation to the role of ASPs is meant to give direction on issues relating to their involvement with patients in making healthcare decisions, the need to collaborate with patients and fellow staff, the need to recognize limits of their knowledge and competence, the requirement to maintain and increase professional competence and knowledge, the need to maintain patient confidentiality, and the responsibility of reporting to the relevant authority anything that may pose threat to patients in the care environment (NMC 2008, p. 12) ASPs must take all these into account in the course of their roles or risk facing legal and ethical lawsuits.

Coursework 2 Essay Example | Topics and Well Written Essays - 1250 words

Coursework 2 - Essay Example The project must be delivered within the stipulated time and within the projected budget cost. Such expectations with time require strict operation and ultimate discipline especially with procurement and implementation. Considerations when Accepting a Contractor’s Work Programme When evaluating the possibility of accepting a contractor’s work programme in regard to a construction project, various points must be considered. Ashworth (2006) asserts that the key concerns towards the acceptance of the programme will be considered in the pre-construction conference. During this conference, I as the contract administrator will verify whether the contractor has been able to provide pre-requisite documents as required for the project before issuing the Notice to Proceed. These documents include certificates of insurance, letters of credit as bond for the project cost which should be 40% of the project cost, building permits and contractor’s license. This process ensure t hat third party liability and accidents surrounding the project are adequately covered thus ensuring the safety of the project. The contractor’s license will give an assurance towards the eligibility of the contractor and give an indication into his experience to carry out the stipulated works (Chappell 2006). Further to the contractor complying with the documentation and security and safety measures, it is important to ensure that the contractor will be able to accomplish the project requirements within the time lines. In this regard, the proposed programme provided by the contractor is to be evaluated to ascertain practicability. The programme should ensure that the construction works are completed in good time to allow for inspection and mitigation where issues could arise (Stoll & Reilly 2006). The programme provided by the contractor in this project does not include road improvement and cabling works. However, this programme runs into the expected time for completion of the entire project. Though the cabling works is a separate contract by another contractor, it is clear that the road improvement and electricity cabling works should come after the construction of the production units and so the contractor should have allowed enough time for such related works. In light of the above, as the Contract Administrator, I will not be able to approve such a programme due to the risk of not being able to deliver the project within the time deadline. Advice to Help Complete the Construction work earlier From the initial contract agreement, the lead contractor is to take charge of the construction of the factory units and the improvement of the service lane as well as the junction with the dual carriageway. The other works of diversion of electrical cabling is to be undertaken by a different contractor but one who must start work after the construction of the factory unit and the service lane. Therefore, to ensure that all the project deliverables are achieve d within the deadline of 1st June, the construction of the factory units and the service lane must be completed before then. Consequently for the construction work to be completed by mid May, the employer has three options to pursue: a. The employer may have to bring forward the commencement date so that the actual construction work begin two weeks earlier. This could mean the works beginning by mid December as opposed to 1st January. This is likely to be impossible because of the

Role of the Entrepreneur in Setting Up a Business Essay Example for Free

Role of the Entrepreneur in Setting Up a Business Essay Entrepreneurs are the individuals who start new businesses in the economic marketplace. These individuals may start businesses for a variety of reasons, including working for their own self-interest, making more money, improving their local community or enhancing their quality of life. While entrepreneurs may face a number of issues when starting a business, they usually have the psychological resolve and positive outlook to overcome these issues. Other People Are Reading * Help With Setting up a New Business * How to Start an Entrepreneur Cosmetic Business 1. Facts * Entrepreneurs usually offer the vision, goals and objectives for their start-up companies. Goals and objectives oftentimes are simple during the early stages of the company; goals typically include building a strong customer base and making enough money to break even. As entrepreneurs continue to establish their businesses, the importance of goals and objectives typically increases. Once employees are hired to work in the business, an entrepreneur must be able to translate the company’s vision and objectives to new employees. Function * Start-up companies usually require a business plan to begin its operations. Entrepreneurs are usually the individuals responsible for writing the business plan and developing specific information related to the start-up company. The business plan is often used to secure external financing for starting the company and expanding its operations during the early stages of operation. Entrepreneurs may also use the business plan as a road map to direct the business as it continues to grow and expand in the business environment. * Sponsored Links * Trademark Registration Worldwide Trademark Registration Protect your brand internationally! www.MARCARIA.com Considerations * Entrepreneurs may choose to hire individuals during the early stages of business to complete specific technical business responsibilities. Accounting, production techniques, corporate finance or payroll may be positions entrepreneurs need to fill when starting the company. Individuals with these technical skills help the entrepreneur to create a solid foundation for the new business. Because entrepreneurs often are responsible for building the customer base or attracting new clients to the business, they may not have time for these internal business functions. Misconceptions * Setting up a new business is not always an easy task. Depending on the type of business or the current economic environment, entrepreneurs may need to spend copious amounts of time or money when starting businesses. Entrepreneurs also may not be successful in every business they attempt to start. However, their internal resolve and desire to succeed often leads them to new and better business opportunities. Expert Insight * The Small Business Administration (SBA) is a government agency entrepreneurs may use to research important economic and demographic information. The SBA provides start-up companies with various amounts of business, financial and economic information for starting new companies. The SBA also operates local business offices to help entrepreneurs obtain specific information relating to local markets. The SBA usually operates the local offices in conjunction with local community or state colleges and universities.

The Rethinking Of Public Spaces Cultural Studies Essay

The Rethinking Of Public Spaces Cultural Studies Essay Public Space seems like an obvious and straightforward term, denoting areas where anyone-the public- might go. Yet we use the term not so much to signify everything that is not private space; we use it to imply space that has been deliberately created as a public amenity, space that has some deliberate public use, be it ceremony, recreation, celebration, or commerce. Public space, in this sense, is functional. Understanding of public spaces, which is focused on the making of places for people. Moreover, it focuses on design as the process of making better places for people than would otherwise be produced. This definition asserts the importance of four themes; First, it stresses that design is for and about people. Second, it emphasises the value and significance of place. Third, it recognises that design operates in the real world, with its field of opportunities constrained and bounded by economic (market) and political (regulatory) forces. Fourth. It asserts the importance of design as a process. Peter Buchanan argued that urban design was essentially about place making, where places are not just a specific space, but all the activities and events that make it possible. The report demonstrates how a strategic approach can be developed to channel resources in a coherent way to transform the built environment. It shows how uncluttered and joined up public spaces can be built to promote civic values and commercial competitiveness, and how public space can bring people together for a positive, shared experience of urban living. Public spaces are those that derive a unique identity from the buildings, structures, and landscaping that encloses them and gives them form. Their identity is also derived from the people that occupy the buildings and spaces and the uses they put to them to. These spaces are of various shapes, sizes and functions. They often include trees and other landscaping, but crucially they are all an integral part of the built form of the city. They perform an architectural function because they relate to surrounding buildings through their design and use. As building density increases so too does the need for public open space and the need for considerate neighbours. Public spaces can provide visual relief and recreational open space with a density developed area, and it can also serve to promote standards in public behaviour. If people are to be aware of the complexity and variety of the society they are a part of, and if they are to appreciate notions of civic identity and respect for others, there must be a place where they can occasionally see and experience a diverse cross section of that society. When people can actively participate in life within the public realm, they learn how to conduct themselves within it. This is especially important for developing ideas about citizenship. By simply standing in a lively public space, where different age groups and different members of society are gathered together, there is a shared experience that evokes a positive sense of participation. If the design, implementation, and management of new public spaces are undertaken through a partnership approach that engages with local people, urban character and social cohesion can be strengthened. These spaces can then contribute to a richer mix of facilities that attract both local people and visitors, and can help to make a city more competitive in attracting mobile investment within the global marketplace. It is helpful to understand why these spaces have been developed by different communities through history, and to establish the demands that these spaces have been expected to satisfy. Historical analysis can help to establish a theme that such spaces have been developed to address through the ages, such as the need to provide a population with a place for festivals or with a symbolic focal point that reinforces their collective identity. An understanding of the past can often inform the present and indicate how the future mite unfolds. The people and markets in these vast urban areas are interconnected as never before, especially due to advances in information technology. The spread and mixing of peoples has resulted in cities with people from a variety of ethnic backgrounds, ideologies, faiths, and income groups. The results have led to diversity and opportunity but also to tension and fear. A degree of acceptance between people has been necessary for peaceful coexistence in many cultural diverse urban areas. Perhaps a notion that we have more in common than separating us has supported this. It is often peoples identification with a city itself that helps to serve as a bridge between cultural differences. This can be seen in Beirut in Lebanon, where reconstruction works are providing new public places that are bringing together people who are previously separated by civil war. Such places reinforce a collective identity and sense of belonging throughout a diverse urban population. The design of public space is especially important in bringing people together and in creating a shared experience of a city. I write about the influence of public space on the cultural life and values of urban society. How well used public spaces can strengthen the collective consciousness of the urban population. The characters of such spaces are made up of the following design aspects: Character: a place with its own identity Continuity and enclosure: a place where public and private spaces are clearly distinguished Quality of the public reclaim: a place with attractive and successful outdoor areas (i.e. areas which are valued by people who use them or pass through them) Ease of movement: a place that is easy to get to and move through Legibility: a place that has clear image and is easy to understand Adaptability: a place that can change easily Diversity: a place with variety and choice The analysis can begin to show how spaces can be developed to model all of these aspects, especially because they contain intensive interactions between people, buildings, and surroundings. GLOBALIZATION AND INCREASED DIVERSITY: With increasing globalization this trend has intensified. Two countervailing processes are occurring. Large numbers of people are moving from developing countries to more developed regions to obtain better jobs and education and increasingly use the public spaces of the city. Yet while the macro environment is becoming more diverse because of increased flows of immigrants, differences in local population growth rates, local environments are experiencing increased vernacularization and homogeneity immigrant enclaves are growing in the city, and gated communities are developing in the suburbs and edge cities. One way, is to make sure that our urban parks, beaches, and heritage sites those large urban spaces where we all come together remain public, in the sense of providing a place for everyone to relax, learn, and recreate. CULTURAL DIVERSITY IS GOOD FOR: Ulf Hannerz (1996) suggests that the value of diversity is so entrenched in the contemporary discourse about culture that it is difficult to reflect clearly on it. So he offers what he calls his seven arguments for diversity to make the point that there are many basic reasons to consider cultural diversity important to our lives. He includes many of the points, arguing that cultural diversity is important because it provides: The moral right to ones culture, including ones cultural heritage and cultural identity; The ecological advantage of different orientations and adaptions to limited environmental resources; A form of cultural resistance to political and economic domination by elites and power asymmetries and a way to counteract relations of dependency; The aesthetic sense and pleasurable experience of different worldviews, ways of thinking, and of other cultures in their own rights; The possibility of confrontation between cultures that can generate new cultural processes; A source of creativity; and A fund of tested knowledge about ways of going about things. (Hannerz 1996, 56-57) Attention to cultural diversity also leads to community empowerment, expanded citizenship, and the involvement of people in the governance and maintenance of their neighbourhoods and workplaces. It expands the notion of individual rights of citizenship to include the survival of ones culture and/or cultural group, and the marking of its importance in the landscape. Also to add that creativity from cultural contact and interaction flows from cooperation as well as from working out solutions to conflicts and confrontation. Therefore, cultural diversity utilized effectively and honestly, leads to more democratic practises and peaceful relationships between people within a locality especially if all groups are treated equally with respect for their needs, desires, and adequate space and resources for work, home, and recreation. VALUE AND NATURE OF PUBLIC SPACES: Public space is the stage upon which the drama of communal life unfolds. The streets, squares, and parks of a city give form to the ebb and flow of human exchange. These dynamic spaces are an essential counterpart to the settled places and routines of work and home life, providing the channels for movement, the nodes of communication, and the common grounds for play and relaxation. There are pressing needs that public space can help people to satisfy, significant human rights that can be shaped to define and protect, and special cultural meanings that it can best convey. These themes to be explored and developed in this report, reveal the value of public space and lay the groundwork for improved design and encourage interactions. In all communal life there is a dynamic balance between public and private activities. Within this balance, different cultures place differing emphases on public space. How public spaces can be made to serve human needs, from passive relaxation, through active engagement with others, to discovery of unknown worlds. Public space will be seen to convey meanings, from those that reinforce personal and group life to those that challenge the accepted world view of the culture and open the mind to new insights. There are three primary values that guide the development of our perspective: we believe that public places should be responsive, democratic, and meaningful. Responsive spaces are those that are designed and managed to serve the needs of their users. The primary needs that people seek to satisfy in public space are those for comfort, relaxation, active and passive enagement, and discovery. Relaxation provides relief from the stresses of daily life and both active and passive engagement with others promote individual well-being and community. Public spaces can also be a setting for physically and mentally rewarding activity, such as exercise, gardening, or conversation. It can be a place for discovery of self or others, a step into the larger world. Visual and physical contact with nature and plants can also result in important health and restoration benefits for people. Democratic spaces protects the rights of user groups. They are accessible to all groups and provide for freedom of action but also for temporary claim and ownership.A public space can be a place to act more freely than when under constraints of home or workplace. In most settings one can temporarily lay claim to a piece of turf even when one does not own it. Ultimately, public space can be changed by public action, because it is owned by all. In such spaces, people learn to live together. Meaningful spaces are those that allow people to make strong connection between the place, their personal lives, and the larger world. They relate to their physical and social context. These connections may be to ones own history or future, to a valued group, to ones culture or relevant history, to biological and psychological realities, or even to other worlds. A continuously used public space with its many memories can help anchor ones sense of personal continuity in a rapidly changing world. By the build-up of overlapping memories of individual and shared experience, a place becomes sacred to a community. These values can incorporate the public space motivations. For instance, they define public interaction. visual and environmental motives come into play in satisfying peoples need for active engagement , discovery, and meaning. Public space values must grow out of an understanding of why people got o such spaces, how they actually use them, and what they mean to their users overtime. The existence of some form of public life is a prerequisite to the development of public spaces. Although every society has some mixture of public and private, the emphasis given to each one and the values they express help to explain the differences across settings, across cultures, and across times. The public spaces created by societies serve as a mirror of their public and private values as can be seen in the Greek agora, the roman forum, the new England common, and the contemporary plaza, as well as Canalettos scene of Venice. Throughout history, communities have developed public spaces that support their needs, whether these are markets, places for sacred celebrations, or sites for local rituals. Public spaces often come to symbolize the community and the larger society or culture in which it exists. Although there are vast differences in the forms of communal life across societies, public life has been an integral part of the formation and continuation of social groups. Public places afford casual encounters in the course of daily life that can bind people together and give their lives meaning and power. It also offers relief from the stresses of work, providing opportunities for relaxation, entertainment, and social contact. People can discover new things and learn from others. It has the potential of bringing diverse groups together so that they learn from each other, perhaps the richest quality of a multiclass, multicultural, heterogeneous society. It also serves as a social binder on the scale of a groups history and culture. We can take encouragement from the increasing consciousness of the value of positive public life experience and the efforts of many to ensure that such opportunities continue and increase. Many recent events have fostered their awareness the consumer movement, the work of public space activists, and the advocates for parks, local gardens, and other community spaces. It leads to increased beneficial contacts between different cultural groups and greater tolerance and understanding is much to be desired. It is towards a rich, diverse, and open public life that we should be striving. EVOLVING PUBLIC SPACE: Against the historical backdrop of public life, public spaces have arisen out of many different forces. Some were the consequences of the creeping encroachment of a society bent on finishing and filling up spaces, especially in urban areas. Some were the products of heterogeneous society with many different needs, interests, and aesthetics. Others were products of a desire for careful planning, whatever the priorities guiding their forms and functions. I define public spaces as open, publicly accessible places where people go for group or individual activities. While public spaces can take many forms and may assume various names such as plazas, malls, and playgrounds, they all share common ingredients. They are formed by at least two different processes. Some have developed naturally that is an ad hoc way without deliberate planning through appropriation, by repeated use in a particular way, or by the concentration of people because of an attraction. Each of these results in a plac e that accommodates people for specific purpose and becomes, over time, a site that people rely on to meet, relax or interact. These spaces also enable people to connect with others, to affiliate in some way with other people. Some users may seek specific activities hoping or certain that they will be available in a site. These may be bicyclers going to use paths in parks, people going to the beach to sun or swim, or the elderly in search of a bench. The intensity and nature of the activity may vary but there is an expectation that specific experiences will be possible in the place and that particular resources will be available. PUBLIC SPACE MEANINGS AND CONNECTIONS: People need links to the world, and some are provided by the spaces they inhabit and the activities occurring within these spaces. Public spaces experiences yield meanings that accrue over time, and if these are positive meanings they will lead to connections that go beyond the immediate experience of a setting. Links are established between that place and the life of an individual, links to a valued group, to a whole culture and its history, economics, and politics, or symbolically to the universe or other worlds through a persons biological and psychological reality, through nature, through growth. a interactive place is on which, in some way appropriate to the person and her culture, makes her aware of her community, her past, the web of life, and the universe of time and space in which these are contained. In order for people to see some positive meaning in a place it must resonate with their lives and evoke patterns of use that create bonds with the space. If people see possibilities and share goals with others, their connections to that place will be enhanced. The site will be an evocative one, a place that resounds with the memories and experiences of an individual, a family, a group, or a culture in ways that connect each one to a larger entity, a group memory, or experience. While important connections can derive from an individuals personal history, they may also stem from the history of a group from an area where connections to other members enhance and shape the experience of a place. Spatial identity is largely a product of social relationships with others. These others may be loosely affiliated groups or cultural, sub cultural, or national ones. Public space meanings develop when people are able to form root in an area, when settings become important parts of their lives. This occurs when space are well suited to their surroundings both physically and socially, when they support the kinds of activities users desire, and when they engender feelings of comfort, safety, and connections to other people. Individual connections emerge in a number of ways from a persons life and personal experience, from a tradition of use of an area, and from special events in a place. These bonds are enhanced by the presence of natural elements and design features suggesting connections to the larger universe. BOOKS: WEBSITES: Lownsbrough,H. Beunderman,J. (2007).  Equally Spaced? Public space and interaction between diverse communities.  Available: http://www.google.co.uk/search?hl=enq=The+authors+of+the+report+would+like+to+thank+the+Commission+for+Racial+Equality+for+their+support+for+the+realisation+of+this+report.+In+particular,+we+would+li. Last accessed 15 April 2010. Brand,J. (2009).  Physical Space and Social Interaction.  Available: http://www.google.co.uk/search?hl=enq=Physical+Space+and+Social+Interactionmeta=aq=faqi=aql=oq=gs_rfai=. Last accessed 20 April 2010.

Macbeth by William Shakespeare :: essays research papers

In the play Macbeth by William Shakespeare there is a major conflict throughout the whole play. The main character Macbeth is faced with many decisions. The key decision that Macbeth makes that leads to his death is his decision to kill King Duncan. The opportunity cost would be keeping his loyalty to the king and his country. Macbeth, who is the Thane of Cawdor and already Thane of Glamis, has everything going for him. He has a good heart, but there is only one thing which keeps him from continuing to be a good person. The love of his life, Lady Macbeth, wants him to commit a heinous crime. She wants him to kill King Duncan so he could be crowned king and her Queen. Macbeth is manipulated and faced with the opportunity cost of killing the king. MACBETH. If chance will have me king, why, chance may crown me, without my stir† (1.3.34-36). This is Macbeth trying to decide whether or not he should kill the king, but in doing so he would be faced with other predicaments. The key decision Macbeth makes, which is to kill the king, leads to his own death and his moral downfall. Macbeth has a huge decision to make, to kill King Duncan or not kill him. The opportunity cost of killing King Duncan is Macbeth will get crowned king. The advantage of not killing him and waiting is he will gain king right away if he waits. The disadvantage of not killing him is he has to wait and could not get crowned king. He also may die before that happens. On the contrary the advantage of killing Duncan is he gets crowned right away and gets major status. The disadvantage is the murder could backfire on him and Macbeth could get killed while being king. People also would not respect him or his leadership if they thought he killed King Duncan. LADY MACBETH. When you durst do it, then you were a man: And, to be more than what you were, you would be so much more the man (1.7.48-53). Macbeth’s decision was based on Lady Macbeth’s manipulation. She would mess with his ego and threaten his love for her until her committed the crime. Macbeth wanted to obtain king the holy way or the right way, but Lady Macbeth had other intentions, such as, killing King Duncan.

Philosophy of Teaching Essays -- Teaching Teachers Education Essays

Philosophy of Teaching I have known for a long time now that I want to be a high school Spanish teacher. There were other considerations for a while, but none that lasted very long; they couldn’t supplant what I felt so strongly about. Because of this, I have had a long time to think about exactly what the profession means to me. In my opinion, any teacher should be driven primarily by the desire to share his passion for a subject with others. A Spanish teacher (for example) should love the language and the culture that his class will deal with. Of course, many who love these things love them but are not teachers; I feel that teachers are possessed of a particularly strong passion for their subjects that compels them to educate others. I am certain that, unfortunately, there are teachers who do not feel so strongly about what they will teach, and I am doubly certain that these are not good teachers. In my opinion, such passion is the most important aspect of a successful teacher’s personality. There is a second facet of a good teacher’s personality that is almost as crucial, in my opinion: the ability to relate to his students on a personal level. These teachers recognize that their students are not merely students but also young adults and that they therefore carry with them all the emotional baggage of adolescence. They do not view their students as objectives or sets of characteristics but as people, and they understa...

Death of naturalist Essay -- English Literature

Death of naturalist This poem is a fertile mixture of imagery, sounds and an impression created by nature on people’s mind. Heaney sensualises an outstanding fear of the physical wonders of the world. He vividly describes his childhood experience that precipitates his change as a boy from the receptive and protected innocence of childhood to the fear and uncertainty of adolescence. As he wonders along the pathways of salient discovery, Heaney’s imagination bursts into life. The title of the poem is amusingly ironic – by a naturalist we would normally think of someone with expert scientific knowledge of living things and ecology. The poem ‘Death of a naturalist’ has quite a lot of emotional images because it’s the poet’s memory and he is reminiscing. There are a number of poetic devices to create an image. Firstly, the poet uses the metaphor ‘in the heart of the town land’ to add interest to the poem. He also uses languages like ‘sweltered’ and ‘punishing sun’ to convey to the reader the hot summers day Heaney remembers. Nature is also brought up in the poem by ...

13 Domestic Cabinet Departments Essay

1.) U.S. Department of Agriculture (USDA) – responsibilities include farming, agricultural products, food stamps, and anti-poverty programs, and conservation and natural resource protection. The inspectors of this department are responsible for the safety of the nation’s food supply. 2.) U.S. Department of Commerce- responsible for everything we buy and sell, they regulate everything from foreign trade to fishing to the granting of patents, they oversee programs that support minority businesses, and provides statistics and analyses for business and government planners. 3.) U.S Department of Defense (DOD)- responsible for supplying military hardware, administering personnel pay and benefits, providing info to the public and military, managing military education programs and attempting to locate missing personnel or prisoners of war. 4.) U.S. Department of Education- their first responsibility is making sure that the nation’s public school systems provide students with proper school supplies, educational facilities and qualified teachers. Personnel promote parental involvement in their children’s education, develop financial aid policies and encourage the use of modern technology in the classroom. 5.) U.S. Department of Energy- works to ensure that the nation has a steady, consistent and safe supply of energy. Energy scientists work to harness the sun’s power while its physicists attempt to capture nuclear energy for civilian or military use. 6.) U.S. Department of Health and Human Services (HHS) – the government’s primary agency for overseeing the health and well-being of the American people. HHS employees work on more than 300 programs and perform essential services ranging from food safety to medical research to drug abuse prevention. HHS has regional offices across the country. 7.) U.S. Department of Homeland Security (DHS) – first priority is to protect the nation against further terrorist attacks. Component agencies will analyze threats and intelligence, guard the nation’s borders and airports, protect critical national infrastructure, and coordinate the nation’s response for future emergencies. 8.) U.S. Department of Housing and Urban Development (HUD) – responsible for ensuring that American families have access to decent, safe and affordable housing. Among HUD’s biggest programs are insuring mortgages for homes and loans for home improvement, making direct loans for construction or rehabilitation of housing projects for the elderly and the handicapped, providing federal housing subsidies for low- and moderate-income families, and enforcing fair housing and equal housing access laws. 9.) U.S. Department of the Interior (DOI) – manages the nation’s natural resources, from land and water to coal and natural gas. By monitoring the extraction of natural resources, Interior Department personnel work to efficiently protect and preserve the environment. The Department also houses the office responsible for overseeing Native American affairs. 10.) U.S. Department of Justice (DOJ) – makes sure that federal laws aimed at protecting the public and promoting competitive business practices are implemented, including immigration and naturalization statutes, consumer safeguards and criminal prosecutions. The FBI falls under the Justice Department’s authority. 11.) U.S. Department of Labor (DOL) – administers and enforces laws and regulations that ensure safe working conditions, minimum hourly pay and overtime. Through its varied initiatives, it also works to meet the special employment-related needs of the disabled, the elderly and minorities, and provides job banks, unemployment benefits and workplace health regulations. 12.) U.S. Department of State- responsible for the conduct of the nation’s foreign affairs and diplomatic initiatives. State Department personnel coordinate conferences with foreign leaders, hammer out treaties and other agreements with foreign governments and protect the safety of US citizens traveling abroad. 13.) U.S. Department of the Treasury- Printing the nation’s money is only one of many responsibilities overseen by the nation’s second oldest cabinet department (only the State Department has been around longer). It also sets domestic financial, economic and tax policy, manages the public debt and collects taxes. Less obvious is Treasury’s other major role—law enforcement; the Secret Service and the Customs Service are Treasury agencies. 14.) U.S. Department of Transportation (DOT) – Cars, trucks, buses, trains, boats, and airplanes all fall under the Department of Transportation’s authority. So does the nation’s transportation infrastructure. The work of Transportation Department employees makes it possible for Americans to travel home for the holidays, away on vacation, and even to and from work. The Transportation Department is also home to the new Transportation Security Administration, which is responsible for protecting the country’s transportation systems and ensuring the safety of its passengers. 15.) U.S. Department of Veterans Affairs (VA) – Best known for its healthcare system, the VA also provides social support services, administers pensions and other veterans’ benefits, and promotes the hiring of veterans.

Analysis of ‘Drops of Jupiter’ with Thesis

No two journeys are alike, because the knowledge and experiences gained differ for each person. One of the texts I have chosen to study is the song Drops of Jupiter written my Pat Nonhuman, performed by Train. The song is about a dream that the writer had about his mother who had recently passed. The line ‘She's back in the atmosphere' was the first line written, and led to him writing the song as an extended metaphor of his mothers journey in the afterlife, and the return of her spirit to him. The inner journey is his own in the way of his journey to deal with grief.He is challenges the notion that the afterlife is a different adventure with his belief that the passed never truly leave us, and that they remain with us in spirit. The lyrics feature an extended metaphor, where the universe is the afterlife, and he is asking his mother about her visit. The verse ‘Now that she back in the atmosphere, with drops of Jupiter in her hair,' shows the metaphor of his mothers death being a temporary journey to the heavens, and has returned with ‘drops of Jupiter in her hair,' as proof of where she has been. The simile used is also comparing her to the beauty of nature. She acts like summer and walks like rain.. ‘ Since the return of her spirit, he can feel her in the air and the nature. He can sense her everywhere around him. Another technique that Monahan used to express the concept of journey was repetition. The constant repetition of the words ‘Tell me' helps to embed the idea of his mother returning to his life as a spirit, and she is sharing her experiences with him. In the text, it is evident that he is worried his mother has forgotten about him, and moved on. This is expressed using poetic devices in the line ‘I'm afraid she might think of me as plain old Jane,'.Plain old Jane is an idiom which means someone boring and ordinary. He admits his fear of his mother forgetting him. Through the song, he realized that the best thing yo u can do about loss of love is find yourself through it. His personal experience was finding a way to deal with death, and that separates him from others facing similar losses. Through his inner journey of dealing with grief, he has learnt a new perspective on death and the afterlife, which is unique to his voyage of self-discovery. No two journeys are alike, because the knowledge and experiences gained differ for each person.

Company Auditing

Group Assignment – HBC614B Company Auditing PART 1 THE INTERNATIONAL AUDITING STANDARDS BOARD AND ITS IMPORTANCE TO THE DEVELOPMENT OF AUDITING STANDARDS IN AUSTRALIA AND NEW ZEALAND The International Auditing and Assurance Standards Board (IAASB) is an independent standard setting body within the International Federation of Accountants (IFAC). Established in 1978, originally known as International Auditing Practices Committee (IAPC), it changed its name to IAASB in early 2001 and was then reformed by IFAC in 2003.IAASB puts public interest first and aims to improve the quality and uniformity of practice throughout the world and to strengthen public confidence in the global auditing and assurance profession by facilitating the convergence of international and national standards. IAASB is committed to achieve its objectives through the following works: †¢ Developing Standards – establish high quality auditing, review, other assurance, quality control and related ser vices standards, such as International Standards on Auditing (ISAs). Global Acceptance & Convergence – promote the acceptance and adoption of IAASB pronouncements throughout the world and support a strong and solid international accountancy profession by coordinating with IFAC member bodies, regional organisations and national standard setters. †¢ Communication – encourage debate and present papers on a variety of audit and assurance issues and increase the public image and awareness of the activities of the IAASB. To date, the IAASB has earned increasing recognition for the quality of its standards and the credibility of its standard setting process.This has contributed to the increasing use of its standards worldwide. Over 100 countries are now using or are in the process of adopting ISAs into their national auditing standards. For investors in international capital markets, the quality of audit reports and audit opinions on financial reports are crucial when th ey make decisions about capital allocation. Audits, working within internationally accepted auditing standards, increase the credibility and reliability of the financial information provided in the financial reports.As Australian capital markets are increasingly linked with overseas markets, it is important to have a globally standardised financial reporting framework that is supported by globally accepted auditing standards. The Australian Auditing and Assurance Standards Board (AUASB) made the compliance with IAASB standards easier via a long-standing policy of convergence and harmonisation with ISAs. The AUASB uses ISAs as a base to develop Australian Standards on Auditing (ASA).For any revision and enhancement of ISAs initiated by the IAASB, the AUASB will make appropriate consequential amendments to ASA. The AUASB and IAASB generally issue an exposure draft of a proposed auditing and assurance standard concurrently for consideration by interested parties. In New Zealand, New Ze aland Auditing Standards (AS) and Audit Guidance Statements (AGS) are also based on ISAs and International Auditing Practice Statements (IAPS). The New Zealand auditing authority adopts the IFAC documents and amends them only as necessary to achieve its – 1 of 11 –Group Assignment – HBC614B Company Auditing objectives. Amendments to the IFAC documents may be made to reflect specific New Zealand legislative requirements or to reflect specific audit practising arrangements within New Zealand. As we can see, for years since IAPC or IAASB was established, it has played a very important role in enhancing and standardizing the quality of auditing and assurance services around the world. ============================= – 2 of 11 – Group Assignment – HBC614B Company Auditing PART 2 CO-REGULATION OF AUDITING PRACTICE IN AUSTRALIAIn most developed countries, including Australia, the auditing regulatory framework is provided, at least to some extent, by government through legislation and government agencies. In the past, however, the auditing profession in Australia was largely self-regulated through the rules and requirements self-imposed by the principal players in the field, i. e. auditing firms and auditing professional bodies. As a result of the Corporate Law Economic Reform Program (CLERP) 9, the Auditing and Assurance Standards Board (AUASB) became a statutory (government) body.Since April 28th 2006, the Australian Auditing Standards (ASAs), which have been released by AUASB for purposes of section 336 of Corporation Act 2001, have Force of Law. The Financial Reporting Council (FRC), a statutory body under the Australian Securities and Investments Commission Act 2001 (ASIC Act), is responsible for providing broad oversight of the process for setting accounting and auditing standards as well as monitoring the effectiveness of auditor independence requirements in Australia.Yet the control and enforcement mechanism of these sta ndards is also supported by the auditing profession represented by two primary professional accounting organisations: CPA Australia and the Institute of Chartered Accountants in Australia (ICAA). Although the membership in these two organizations is voluntarily, it is still a necessary condition to get registration as a Company Auditor or a Liquidator. Some methods of control of quality of the auditing services imposed by these professional organisations include peer reviews, continued professional development and periodical rotation of the auditors.There are also disciplinary procedures in place to encourage improved ethical behaviour and quality of service provided. This particular model of co-existence of government regulation and industry self-regulation in Australia is called ‘co-regulation’ of auditing practice. Co-regulation provides ‘interactions that produce pressures for the refinement of regulatory structures in terms of openness, consultation, independ ence and speed of response to urgent accounting problems’ [Malcolm C. Miller]. ============================= – 3 of 11 – Group Assignment – HBC614B Company Auditing PART 3 QUESTION 6. 3 – ASA 315 UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT – HOMECHEF PTY LTD. A first and very important step of the audit process involves the auditor gaining an early understanding and knowledge of the client’s business. In fact, ASA 315 requires that this step is carried out during the audit planning stage. The auditor must obtain or update their understanding of the client’s operations and circumstances, including its organisational structure, management policies, the company’ position in its industry, the economy and its legal obligations.ASA 315 provides extensive guidance on matters related to obtaining an understanding of the entity and its environment, which may be classified into thr ee main categories: (1) Internal control / organisational structure (2) Operational and legal structure (3) Industry and economic conditions An understanding of these three elements helps the auditor assess the client’s business risk and identify the events, transactions and practices that may have a significant effect on its financial report. This report presents a recent review of the operations and circumstances of one of our clients, HomeChef Pty Ltd. in accordance with the requirements of ASA 315. The main objective was to identify the events and developments at HomeChef which may have a significant bearing on the company’s business risk and consequently affect our audit. This understanding will help us plan and perform the audit more efficiently and effectively and will ultimately improve the services we provide to our client. HomeChef Pty Ltd has been the market leader in the boutique food and beverage industry for the last two years.The company manufactures, su pplies and retails quality ingredients for use in the home kitchen and small restaurant market. During the review our audit team identified a number of major events/transactions that may have a significant impact on the business and affect our audit process. Below is a brief discussion on each of these events/transactions: 1) New products and services: Recently, HomeChef introduced ‘pre-packaged’ meals suitable to be served at a dinner party. Preparation of the ‘ready to serve meals’ would require extra steps to produce the final product.This would involve more processing facilities, more staff and more advertising. One potential related business risk might be the increased product liability. There may be extra compliance requirements from the Food Safety Regulators. There could also be risk that the demand has not been accurately estimated. The company’s capital and current expenditure may increase significantly because of the launch of the new prod uct. This situation tends to increase our audit risk. The auditor, therefore, should carefully consider how this changing operating characteristic may affect his/her auditing process.For example, he/she may need to review some Food Safety Regulation requirements to assess that correct amounts of expenditure is attributed to this particular type of compliance; or refer to some industry literature to get a better understanding of the niche market for this type of product. Reviewing – 4 of 11 – Group Assignment – HBC614B Company Auditing sales figures and sale forecasts may also help to assess to what degree the company’s business risk may be affected by this new development. 2) New lines of business: HomeChef has recently opened a number of small cafe where customers can sample the s company’s product range.By doing so, the company is venturing into unfamiliar territory. In addition, the notes of HomeChef’s draft financial report reveal that t he company has entered into agreements for building and developing a new entertainment complex. These events indicate not only changes in the company’s operational structure, but also those relating to its environment. New opportunities bring new risks. As this is HomeChef’s first venture into a new business area, lack of expertise and experience could be a real concern. The hospitality industry operates quite differently from the food manufacturing.There could be many more competitive forces and regulations in place. This move could change the organisational/operational structure of the company drastically. For example, new divisions may need to be established and the company hierarchy changed. Apart from the potential risks of increased product liability and inaccurate demand estimates, similar to the case of all new products, this could introduce new risks associated with the company’s internal control. Also, the company’s potential business risk would increase its inherent risk. In general, this event is likely to increase our audit risk.It is very important that the auditor familiarises him/herself with the company’s new operational structure, the industry conditions and regulatory environment related to this new line of business. Reviewing the hospitality industry publications and significant industry legislation may assist with basic understanding of how the company business risk is affected by this move. Aggressive marketing and acquisition strategy – Rapid growth: Over the last two years HomeChef has acquired a number of smaller competitors and become the market leader in its industry.This is an indication of the company’s aggressive approach to expansion and growth. In such situations, it is often noticed that a company’s infrastructure is likely to lag behind in the process. In a hurry to expand, the organisational structure of the company may be changing too fast. There could be staff members with insufficient experience, the IT system may not cope well under the new conditions as new procedures and processes are added in. This significant and rapid expansion of operations could create strain and increase the risk of a breakdown in controls.The auditor needs to discuss with the senior management and gather evidence from the company’s documents to assess this risk. He/she may need further understanding of the current cycle in the industry, to assess how this ‘acquisition spree’ could affect HomeChef’s business risk, and consequently the audit risk. Reviewing government statistics, trend forecasts, trade journals and financial newspapers may help improve the auditor’s understanding of the industry in general and the business in particular.Changes in key personnel: The departure of a key executive (HomeChef’s finance director), probably with a significant loss of corporate history and experience, may also have an impact on the busine ss. The new finance manager has been with the company for less than a month and may take some time to gain the knowledge and understanding of the business. He may have a different focus or 3) 4) – 5 of 11 – Group Assignment – HBC614B Company Auditing understanding of the company’s internal control.The auditor should take this factor into account when assessing the risks of misstatements associated with the company’s financial report which, possibly, has been prepared under the instructions of the new finance director. 5) Newly-established internal audit group: HomeChef started using the service of an internal audit group for the first time this year. Generally, the existence and operation of an internal audit group indicate the commitment and serious consideration given to maintaining high standards of internal control by the management. This would normally reduce the control risk in a business and subsequently reduce the audit risk.In addition, th e external auditor could, to some extent, use the work of an internal auditor, after having gained knowledge of and satisfied with the scope of internal auditing and the audit team’s technical competence and professional care. However, in this case, as HomeChef’s audit team is new, careful considerations are required if the auditor is to rely on the internal team’s audit work. Installation of a significant new IT system related to financial reporting: HomeChef switched to a new computer system early this year. The system was installed by a professional computer company and the old and new systems were run parallel for 3 months.Some new functions/modules have been introduced in the new system, including the ability to process stocktake results, account payable invoices and payments at the store level. This event highlighted a major change in one of the company’s internal control components. It seems that the new system is rather reliable as a systematic te sting plan and an integrity checking process were carried out by the professional computer company and there have been no major problems with the system so far. The use of this new system could potentially decrease the company’s control risk. The audit strategy could focus on test of control.A proper and systematic testing plan on the new system is recommended, especially on the new modules for stocktake and accounts payable process. Significant amount of non-routine/non-systematic transactions: HomeChef’s draft Income Statement includes an ‘extraordinary item’ of $231 million without any notes or explanations attached to it. The existence of this ‘extraordinary’ loss would certainly have a significant impact on the business and would increase the audit risk considerably. This particular transaction requires a significant amount of attention by the auditor.Enquiries should be made to understand the nature and extent of all relevant details of this transaction. This would help the auditor assess if the transaction is legal, not dismissing the possibility of fraud, or errors, such as transactions recorded without substance, intentional misapplication of accounting policies, mathematical mistakes, oversight or misinterpretation of facts. The auditor should also examine if the valuation and allocation of the amounts have been done correctly. Company records and legal documents will need to be reviewed. An extensive substantive audit approach would be suitable for this particular area of the audit.Debt structure – Covenant agreement: Note (e) to the draft Financial Report reveals that a covenant agreement exists between HomeChef and its bank. The bank loans are secured against the company’s remaining property, plant and equipment. This agreement specifies that the company should maintain a 6) 7) 8) – 6 of 11 – Group Assignment – HBC614B Company Auditing positive net tangible asset ratio and a positive current ratio. Given the large amount at stake, there is a great incentive for the company to falsify, alter and manipulate figures to achieve these positive ratios at any cost.This situation would increase HomeChef’s business risk significantly and consequently increase our audit risk. The audit plan could focus on substantive testing of the accounts related to the current ratio and net asset ratio. The auditor must exercise reasonable care and skill and maintain an attitude of professional scepticism throughout the audit. Based on HomeChef’s financial ratios being adverse and the subsequent difficulty in complying with the terms of loan agreements, the auditor may need to raise a going concern issue.It would be necessary for the auditor to discuss this problem with HomeChef’s management so that appropriate measures could be taken by the company to overcome this situation. As a result of reviewing HomeChef’s operations and environment, includi ng its financial and marketing position, using the precepts of ASA 315, our audit team has been able to update our knowledge of the company’s situation and assess our audit risk accordingly. This understanding and assessment will direct the development of our strategy and plan for the audit of HomeChef. ============================ – 7 of 11 – Group Assignment – HBC614B Company Auditing PART 4 QUESTION 6. 22 – IMPACT OF BUSINESS RISK ASSESSMENT ON AUDIT STRATEGY This report presents a short case study of Weave Limited. The main purpose of the case study is to look at how Business Risk impacts on Audit Risk, and consequently, on Audit Strategy and Plan. Weave Limited is a closely held private company, manufacturing high-quality woollen cloth. It has been in operation for almost 60 years and the CEO of the company is also its major shareholder.Currently, the company is under a great financial stress due to increased competition and falling sales volu me. Three years ago the company was sued for dumping chemical pollutants into the local river. As a result, a settlement was signed with the Environmental Protection Agency providing that Weave construct a water treatment facility within five years. Our Audit Firm has been auditing Weave for the last ten years, and the current year interim audit revealed that there has been virtually no activity in the Water Treatment Facility Construction account in the current financial year.To prepare for this year audit we need to take the following steps: (1) review the company’s business risk i. e. the risk that Weave’s business objectives will not be attained due to the above-mentioned pressures and, ultimately, the risk associated with its profitability and survival. (2) assess the implications of the company’s business risk on our audit risk (3) develop our audit strategy and audit program in response to the assessed risks. In order to assess Weave’s business ris k, we felt that a PEST analysis would be the most appropriate approach.It involves identifying the political/legal, economic, social and technological influences on an entity. †¢ Environmental Protection Laws may have a heavy toll on the business. Compliance with these Laws (such as building a water treatment facility) may be very expensive, but non-compliance may actually have a suicidal effect on the company. †¢ Economic risk should also be taken into account. Increased competition and limited market for Weave’s high quality and possibly expensive products could pose a serious threat to the company’s profitability and ultimately its very survival. Social risk component is also present in this case. The surrounding area is poor and unemployment rate is high. The company’s management may feel a social pressure to provide employment at any cost. The obligation to build a water treatment facility could be very expensive and resource-consuming. It is not an easy task to estimate or to make provisions for the resources required to meet this obligation. It is even harder to estimate the costs of not meeting this obligation. This adds unusual pressure on the management.Potential incentives could arise for management to understate the company’s profit/cash flow to use as an excuse in an attempt to avoid fulfilling this particular liability. This situation is likely to increase Weave’s inherent risks. – 8 of 11 – Group Assignment – HBC614B Company Auditing In assessing the company’s control risks, certain observations and issues have come to our attention which suggest an unsatisfactory internal control system: †¢ The company’s CEO is also its major shareholder who seems to be a strong character that has the overriding authority and decision making power. The CEO does not seem to take the compliance with the conditions imposed by the Government’s Environmental Protection Agency seriously. He decided to stop work on the water treatment facility as he thought that the State would not fine or close the company down for non-compliance. †¢ The company does not seem to have any risk assessment policies or procedures for dealing with business risk. Based on the above findings, the audit team agreed that Weave’s business/inherent risks and control risks could be assessed as high.This conclusion has had an impact on our audit strategy and audit plan. As we believe that the control risks are high, an audit strategy of a predominantly substantive approach has been adopted. We do not plan to obtain a thorough understanding of the company’s internal control or to carry out tests of control. Instead, we plan extensive substantive audit procedures based on a low to medium acceptable level of detection risk (depending whether the assertions under examination are at risk).In response to the high level of inherent risks, we decided to assign more experie nced audit personnel and to conduct the audit with a heightened degree of professional scepticism. As mentioned earlier, an accurate assessment of the extent of liability related to the breach of the environmental laws is not easy to achieve. As the company’s management does not seem to recognise the seriousness of this risk or to respond to it properly, we decided to engage environmental and technical experts to assist by providing us with legal/environmental opinion and estimates.The engagement of an environmental consultant will be scheduled to happen before the year end audit. Weave’s increased inherent risk and control risk increase our audit risk. Some assertions in the company’s financial reports have been identified as the key audit assertions as they tend to be more at risk. These assertions will be examined closely (please refer to the matrix below) and more efforts will be focused on obtaining sufficient and appropriate evidence to test these assertio ns.Financial Acct Liability Acct (provision for water treatment facility) Contingent Liabilties Valuation of the provision Sales Acct (Income Statement Assertions) Completeness all sales recorded Accuracy of recorded sales amounts Correct accounting period cut-off Inherent Risk Control Risk Debtor's confirmation Assertions at risk (Balance Sheet Assertions) Completeness of all liabilities Inherent Risk Engagement of environmental expert/consultant Quotation / project estimations are recorded properly with appropriate amounts Audit Risk Procedures/Evidence 9 of 11 – Group Assignment – HBC614B Company Auditing To test if the liability account for the water treatment facility contains any material misstatement we will focus on whether the account has included all liabilities as per the environmental specialist’s advice and the amounts are properly estimated and recorded (completeness and valuation). We could do this by seeking confirmation from the environmental sp ecialist and checking estimates/quotations for the project.To support the company’s claim of ‘low sales volume’ and ‘low level of cash flow’, we will test if all sales transactions pertaining to the company have been included in the income statement (completeness) and all sales occurred during the current accounting period have been properly recorded with the correct amounts (accuracy and cut-off). Collecting debtors’ confirmations could be the approach to carry out this test. As our team has audited the company for the last ten years, it is assumed that there must be a certain degree of familiarity and complacency.However, due to the new developments in the company’ situation, more specifically, higher level of business risk, this year’s audit strategy and plan have been revised accordingly. Apart from additional audit procedures and probably a larger sample size, our team will need to maintain a higher level of professional sce pticism to make sure that the company’s accounts contain no material misstatements. It should be noted that had this audit been undertaken in the seventh year after the signing of the settlement with the Government’s Environmental Protection Agency, the situation would be different.As the condition of the settlement to build a water treatment facility would have been breached by now, there is an imminent threat of the company being closed down by the government. A ‘going concern’ assessment at the planning stage (as required by ASA 570) would provide the following going concern problem indications: (1) increased competition and falling sales, (2) noncompliance with statutory requirements, and (3) legal proceedings against the entity. In cases where going concern is related to cash flow or solvency problems, some mitigating factors could be considered (such as sale of assets or additional contributions by owners).However, in this case, it could be judged th at a going concern basis is not appropriate as the business is now subject to closure by government regulation enforcement. We, as the auditors, would need to discuss ways to deal with the problem with the company’s management. The possible outcomes could range from renegotiating the settlement agreement to making the decision to liquidate. In the latter case, the auditors would have to assess the impact that a forced sale of assets would have on the book values and the classifications of assets.The auditors would also need to assess the amount and classification of liabilities, including any provision for staff termination payments and other closing-down expenses. In any way, if going concern is an issue it should be adequately reflected (disclosed) in the Financial Reports. The Auditor’s Report should also include an ‘emphasis of matter’ [ASA701. 09 & ASA570], clearly stating that there is a significant uncertainty regarding a going concern problem. ==== ========================= – 10 of 11 – Group Assignment – HBC614B Company Auditing REFERENCES: 1. 2.Australian Auditing and Assurance Handbook, 2007 Edition, CPA Australia Australian Government’s Financial Reporting Council 2005, Australian Government’s Financial Reporting Council, viewed 20 May 2008, http://www. frc. gov. au/about 3. Brief History 2008, International Auditing and Assurance Standards Board, IAS Plus, Deloitte, viewed 18 May 2008, http://www. iasplus. com/ifac/iaasb. htm 4. Chris Pearce, Parliamentary Secretary to the Treasury, 22 November 2004, â€Å"The future of governance regulation in Australia, Address to the 21st National Conference of Chartered Secretaries Australia†, viewed 19 May 2008, http://www. reasurer. gov. au/DisplayDocs. aspx? doc=speeches/2004/001. htm=005=cjp=20 04=1 5. Gay & Simnett, 2007, ‘Chapter 6 Planning, Knowledge of the Business and Evaluating Business Risk’, Auditing and Assurance Serv ices in Australia, revised edn 3, McGraw-Hill Australia Pty Ltd. 6. International Auditing and Assurance Standards Board 2008, IFAC, viewed 18 May 2008, http://www. ifac. org/IAASB/ 7. James M. Sylph, January 14, 2005, â€Å"Global Convergence – Near or Far? †, American Accounting Association Auditing Section 2005 Mid Year Conference

Fourteen Amendment

The fourteenth amendment provides a definition of a citizen of The United States. The fourteenth amendment was adopted on July 9, 1868 shortly after the Union victory in the American Civil War. It was adopted as one of the Reconstruction Amendments. It has many different clauses. The fourteenth amendment was adopted as one of the longest amendments to the Constitution with a total of five different parts. The Citizenship clause, Due Process Clause, and the Equal Protection Clause are some of the clauses. The Citizenship clause is the first section in the fourteenth amendment.The Due Process Clause prohibits state and local governments from depriving people of life, liberty, or property without certain steps being taken to ensure fairness. This clause has been used to make most of the Bill of Rights applicable to the states, as well as to recognize substantive and procedural rights. The Equal Protection Clause requires each state to provide equal protection under the law to all people within its jurisdiction. The fourteenth amendment states that all people born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the state wherein they reside.The fourteenth amendment provides that all state will provide equal protection to everyone within their jurisdiction. In addition, the fourteenth amendment gave people of different minorities a whole new sense of hope and inspired them in many different ways. Congress passed the fourteenth amendment not knowing how it would affect people of different minorities. In 1868, when the amendment was passed, people of different minorities were treated with disrespect and incivility from the white culture.The Fourteenth Amendment of the United States Constitution was passed by both houses of congress. The stated purpose of the fourteenth amendment was to grant citizenship and to protect and define the civil rights of freed slaves. The Amendment was designed to prohib it state governments from curtailing the rights of former slaves after the Civil War; however it has been used to grant all of the personal liberties and rights conveyed in the Bill of Rights. Moreover, section one defines citizenship and protects a person civil and political rights from being denied by any state.Section one was formed in response to the â€Å"Black Code† that southern starts had passed in the beginning of the thirteenth amendment, which removed slavery from the United States. The Citizenship Clause can also be known as the Naturalization Clause. The Citizenship Clause refers the first sentence of section one in the fourteenth amendment. The clause showed how congress decided to reverse it so that African Americans could then vote, become citizens of the United States, and also enjoy any of the other privileges that citizens got.Although, the fourteenth amendment does not provide any procedures from removing someone privileges as being a citizen of The United States. The citizenship clause is what overruled the Dred Scott v. Sandford ruling stating that blacks could not be citizens. Loss of citizenship can happen when there is fraud in the naturalization process. Also, decades after the adoption of the fourteenth amendment, the Supreme Court got rid of laws saying that blacks could not be in juries. The Supreme Court found the laws to be a violation of the Equal Protection Clause.Its Equal Protection Clause requires each state to provide equal protection under the law to all people within its jurisdiction. The Due Process Clause prohibits state and local governments from depriving people of life, liberty, or property without certain steps being taken to ensure fairness. The Due Process Clause has been used to make most of the Bill of Rights applicable to the states. Furthermore, the first section of the amendment includes four main parts. First, anyone born in American is guaranteed full American citizenship.Second, no state can take aw ay any of its residents of the full privileges of American citizenship. Third, all citizens are guaranteed â€Å"due process of law,† which means that states cannot pass unfair laws. Fourth, all citizens are guaranteed equal protection of the laws, which means that states cannot discriminate against any citizens. The second section says, â€Å"Representatives shall be apportioned among the several States according to their respective numbers, counting the whole number of persons in each State, excluding Indians not taxed.But when the right to vote at any election for the choice of electors for President and Vice President of the United States, Representatives in Congress, the Executive and Judicial officers of a State, or the members of the Legislature thereof, is denied to any of the male inhabitants of such State, being twenty-one years of age, and citizens of the United States, or in any way abridged, except for participation in rebellion, or other crime, the basis of rep resentation therein shall be reduced in the proportion which the umber of such male citizens shall bear to the whole number of male citizens twenty-one years of age in such State. † The second section of the Fourteenth Amendment repealed the three-fifths clause (Article I, Section 2, Clause 3) of the original Constitution. This section also guaranteed that all male citizens over age 21, no matter their race, had a right to vote.In the third section of the Fourteenth Amendment made it impossible for the president to allow the former leaders of the Confederacy to regain power within the United States government after regaining full citizenship rights. The fourth section banned any form of payment to former slaveholders for the loss of their slaves. The fifth section states that congress will have the power to enforce all the provisions of the article.

Creative book Essay Example | Topics and Well Written Essays - 1000 words - 1

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