Google in China Essay

Google is the fastest growing Internet search engine company. Google’s mission is â€Å"to organize the world’s information and make it universally accessible and useful.†(International Business: Competing in the Global marketplace, pg 148-149) They have a mantra of â€Å"Don’t be Evil.† Google started this mantra to be the main message to show consumers they would not compromise the integrity of its search results. This case reviews the situation under which Google was required to censor its content and chose to launch its new search engine site. The case explains the role of the Chinese government and its regulations in the Internet market which had a negative effect on Google’s operations in China. In 2000, Google started a Chinese language service. This service was operated from the United States. Chinese authorities blocked the site in 2002 because China censors information to their citizens. This block surprised Google’s managers . This was a challenge the managers did not plan on. If they done their research of the Chinese Government and culture prior to launching the Chinese language service, they would have known the block would be inevitable and they could have tailored their service to the Chinese regulations, culture, and laws. Google knew China was an advantageous business and they would need to adapt their service in order for it to be acceptable and profitable. Google also had to move the Chinese operations to China. Operating from the United States caused slow connection speed and hinder their operation and growth. This was a good move because it enabled Google to employee Chinese citizens who would be able to help understand and adapt to the Chinese laws, regulations, and censorship demands. Google managers made a mistake by not researching their target market. However, they acted quickly in learning and correcting this mistake. Google still offered Chinese citizens a better search engine, but it was not without censorship. The Google search engine offers more results than its competitors, Yahoo, Microsoft’s MSN, and China’s own company, Baidu. Google states Chinese consumers will â€Å"get more information on their site, though not quite all of it.† (International Business: Competing in the Global marketplace, pg 148-149) In 2006, Google had 30 percent share of China’s internet search engines. Baidu had 40 percent. This left another 30 percent split between Yahoo and Microsoft’s MSN search engines. These percentages are good, especially when one considers Yahoo and Microsoft had entered the Chinese search engine market prior to Google. Baidu has several advantages over Google that are mostly associated with it being a Chinese based company, the search engine has â€Å"competence in pinpointing queries in the Chinese language† (Yin & Yulin, 2010, p. 4). Government relations with China are precarious for businesses effectiveness. Google did not have a clear understanding of what they would be involved in. China has become more supported and self-assured due to its increasing economic significance. They are more reluctant to be pressed by Western governments or companies into changing its long term regulations and censorship. Because of this aspect, China does not yet comprehend global strategies and the importance of global public relations. This causes them to be more rigid in their international business dealings. All-in-all, Google has been able to grow successfully in the Chinese search engine market and maintain the number two spot (behind Baidu) in China despite their lack of early research on the Chinese culture, governmental regulations, and laws. References International Business. Competing in the Global Marketplace, Seventh Edition, Chapter 3: Differences in Culture ISBN: 9780073381343 Author: Charles W. L. Hill copyright  © 2009 McGraw-Hill, a business unit of the McGraw-Hill Companies, Inc.

Sustainable Fashion

One of the most heavily discussed topics, in this last decade, is the environmental decay of our planet. Diverse concepts have materialized in order to find solutions for the problem. Ecology and sustainable growth have been confirmed to be the main solutions currently. Innovations for sustainable growth include: creation of hybrid cars, recycling and minor discharge of carbon dioxide in factories among others (Christ 23). Environmental awareness was also introduced to the world of fashion, unfortunately, it wasn’t very successful; lately there has been a change of situation and that is what we are going to attempt to understand. For almost twenty years now, people have been relying on fast fashion, a fairly new notion, which entails rapid garment production in a cost efficient manner. This efficiency is attained through the retailers understanding of the customer’s wants, which consist in having high fashion looking garments at reasonable prices. Lots of stores have mission statements that endorse this concept of affordable high fashion such as Zara, Mango and H&M and so forth, they are very successful worldwide, has completely taken over; this position for fashion is at its most of unsustainability, as Sandy Black says: â€Å"The production and consumption of fashion represent the two extremes of a very long, fragmented and complex supply chain that transforms fiber into yarn and fabrics, which is mediated by designers, manufacturers and buyers into the clothing on offer at retail. †. Fast and cheap fashion implies more disposability, which incites more consumption. Therefore, when eco friendly fashion made its appearance, people weren’t convinced because it looked too cheap and unfashionable––when envisioning eco fashion, people automatically associated it with a variation of earthy colors (brown, khaki, grey, etc. ), highly flammable fabrics, to cut a long story short, people thought of them as ugly. It is an eco friendly clothing cliche. Hence, a global pejorative connotation built up over time and these clothes were perceived as cheap which also meant that they were unfashionable in some way. Sustainable fashion isn’t an entirely new phenomenon, we know that past generations recycled clothing without knowing it; when there were special occasions, they would take their casual clothes and add ornaments and all kinds of things to make their garment look dressier––they knew how to transform they’re clothes–– Also in families with siblings, most of the time, the younger ones wore â€Å"hand me downs† from their older siblings, some people still do it now. The point is, back then they knew how to remodel something they already had as well as create something new; and we kind of lost that for a few years with the rise of fast fashion. However, nowadays with this eco movement, it is all becoming about knowledge once again; Today on numerous fashion blogs and sites (HonestlyWTF. com; ecouterre. com; woolandthegang. com and many more) people can find the DIY (Do it Yourself) category, it gives us all the steps on how to create fashion items that are trendy and/or featured on the site/blog. In general, the materials needed to create DIY pieces are ones that we are most likely to have already, so we can recycle. Currently, people still shop of course but they also spare time for things they can put together themselves. Eco fashion reflects a natural change of values. Another solution for being â€Å"green† in fashion is to reduce the impact of washing and aftercare. As Black explains: â€Å"With most clothes we wear close to the body, the environmental impact of washing, drying and ironing is far greater than the manufacture of the items themselves, so any reduction in washing needs can be very significant in terms of carbon footprint. With nano-coatings and treatments, clothes can be made stain and dirt repellent and reduce their need for frequent washing. This potential longer life using less energy needs to be balanced with the fact they will not be able to be recycled after use. Basically, Black tells us there is another answer to maintaining our clothes; it is eco-friendly on one point of view and not from another point of view. The fact that it is possible to treat the clothes for them to simply not be able to receive dirt is eco friendly on long term because that means we wouldn’t need to wash the clothes as much but then th ose same clothes cannot be recycled and that is not eco friendly––Is it better to keep clothes as they are and waste more energy or to treat them but not recycle them after use? It is a dilemma. Finding an exact definition for the terms â€Å"sustainable fashion†. â€Å"Green†, â€Å"Eco fashion† to a name a few, is close to impossible. We all have the impression everyone understands it the same way but it is false, it has different meanings for all of us. The word sustainability itself implies some sort of length, in the sense that something can last long, it also. Here are some of the definitions people have of sustainable fashion: â€Å"Quality items that stand the test of time – it is this concept of sustainability, symbolized by a timeless handbag that ou wear again and again, and can pass on, that I am always thinking of when I design. † Says Frida Gianni Accessories are a very important part of fashion and should be considered so a good example for this definition of sustainable would be the Hermes’ Birkin bag. The Birkin bag is a highly exclusive handmade bag from France; it is very expensive because of its exclusivity but al so because of how it is constructed and the materials used to put it together. These bags are made of calf leather, ostrich, crocodile, and lizard and are a symbol of wealth due to their high prices and elusiveness to the public As Black says â€Å"Fashion is full of contradictions––it is ephemeral and cyclic, referencing the past but constantly embracing the new; it represents an expression of personal identity and difference, while also demonstrating belonging to a group [†¦]†. â€Å"Sustainable fashion implies a commitment to the traditional techniques, and not just the art, of making clothes. I work today in the same way that I first learnt in the ateliers of Balenciaga and Lanvin 50 years ago. We need to ensure that the next generation of seamstresses and tailors have the skills necessary to develop clothes that are not only beautiful but extremely well made. † Says Oscar de la Renta, Oscar de la Renta and Frida Gianna’s definitions are quite similar, although de la Renta is specific about clothing. According to him, what truly makes a garment sustainable is the way it was crafted. As mentioned previously, a few years back, the fashion may have been slower but the garments were carefully created with â€Å"traditional techniques†, therefore they lasted much longer than fast fashion pieces. This type of clothing is still available but only to a certain crowd; pieces that are meticulously sewn are most likely to be found in the expensive range of clothing (Couture or designer wear). â€Å"I would define the ideal as locally sourced materials that don’t pollute in their creation or demise (preferably recycled) and with limited transportation to achieve the completed product. Says Anya Hindmarch, initiator of the â€Å"I am not a plastic bag† initiative. With her campaign (I am not a plastic bag), Hindmarch designed a tote bag and used her influence in a positive way to make it fashionable not to use plastic bags. â€Å"Most of what we may currently refer to as sustainable fashion is a contradiction in terms. It refers to how the fabric used for a new garment has been produced †¦ Yet, I believe, we need to consider this issue from a more macro and profound perspective. Though cotton may be unbleached, we need to examine how it arrives to the manufacturer or to us the wearer. What was the ‘carbon imprint’ of its delivery, for example? † Says Dries van Noten. Dries van Noten doesn’t think that changing the method of production for a garment’s fabric is enough to claim its sustainability; the fabric’s â€Å"journey† should also be considered otherwise there is no major difference between fast fashion and eco fashion. It is well know that fast fashion products are most likely to be manufactured in foreign countries for more production and lower cost and that is exactly the opposite of what the eco movement is about. When the eco movement first appeared in the food industry, people had to be educated on how it better to consume products that are locally produced to reduce carbon imprint among other reasons––the same thing has to be done, when it comes to fashion because people are unaware if they don’t inform themselves. With all these definitions above we cannot say that one is true or false they are all relevant in a way. All that can be observed is that most of the time when people approach the subject of sustainability, ethical, green and whatnot, their definitions are closer to the ones that Anna Hindmarch and Dries van Noten provided. The Eco movement in general, has now gone from being just a trend to a lifestyle. We can be â€Å"green† in every aspect of our lives now; people are trying to combat the fastness of our lives with it; to be more specific, they are privileging the Eco movement to go against, the fastness of our economic development and the associated mass production. Eco friendly fashion in not only about tangible aspect, which is the material that is used when and how it is also about the human aspect, the ethical characteristic it has which respects social standards such as limited working hours or minimum wages; Ethically correct production also means child labor is forbidden. Back to the material side of things, sustainable fashion supports cotton farming, and the changeover to more environmentally friendly materials and dyes. As mentioned anteriorly, sustainable fashion also includes recycled materials used to create new ones. People are craving lifestyles based on health and sustainability. Today, when looking for new products, customers not only look for quality and design but also ecological awareness. Green designed products are a path into the green lifestyle which now combines once opposing fields eco and fashion. Environmental awareness has taken over every aspect of our everyday life: fashion is the latest target. Therefore the rise of Eco chic makes perfect sense, it was bound to happen. People want to promote the fact that they are green and show that they are in style. However, it not only about the physical aspect now, people also want to show off their good conscience or sometimes they simply care when it comes to ethical fashion –– Ethical fashion is healthy, sustainable, and fair. Eco chic clothes tend to be more expensive than regular clothing so people also like to show ¬Ã‚ ¬ –– especially in these hard financial times–– that they can still afford expensive clothes. Having noted designers join the movement by the creations has really increased people’s desire to be green. It looks like sustainable fashion is attracting more people; the future of this movement is very promising.

Stages of Study and Evaluation of Internal Control Essay

The stages/activities involve in studying and evaluating internal control are: A. Obtaining an understanding of the entity’s internal control structure. B. Assessing the preliminary level of control risk. C. Obtaining evidential matter to support the assessed level of control risk. D. Evaluating the results of evidential matter. E. Determining the necessary level of detection risk. STAGE A. Obtaining an understanding of the entity’s internal control structure. In planning the audit examination, each of the five components of internal control must be studied and understood by the auditor to enable him to (1) identify types of potential misstatements; (2) consider factors that affect the risk of misstatement; and (3) begin to design appropriate testing procedure. Understanding the Control Environment The auditor should obtain sufficient knowledge of the control environment to understand management’s and the board of director’s attitude, awareness, and actions concerning the control environment. The auditor should concentrate on the substance of management’s policies, procedures, and related actions rather than their form because management may establish appropriate policies and procedures but not act on them. Understanding Control Procedures Because some control procedures are integrated in specific components of the control environment and accounting system, as the auditor obtains an understanding of the control environment and accounting system, he is also likely to obtain knowledge about some control procedures. The auditor should consider the knowledge about the presence or absence of the control procedures obtained from the understanding of the control environment and accounting system in determining whether it is necessary to devote additional attention to obtain an understanding of control procedures to plan the audit. Understanding the Accounting and Internal Control Systems To understand the design of the accounting information system, the auditor determines (1) the major classes of transactions of the entity; (2) how  those transaction are initiated; (3) what accounting records exist and their nature; (4) how transactions are processed from initiation to completion, including the extent and nature of computer use; (5) the nature and details of the financial reporting process followed. Typically, this is accomplished and documented by a narrative description of the system or by flowcharting. The operation of the accounting information system is often determined by tracing one or few transactions through the system (called a transaction walk-through). Information controls relating to the accounting system are concerned with achieving objectives such as: Transactions are executed in accordance with management’s general or specific authorization. All transactions and other events are promptly recorded in the correct amount, in the appropriate accounts and in the proper accounting period so as to permit preparation of financial statements in accordance with an identified financial reporting framework. Access to assets and records is permitted only in accordance with management’s authorization. Recorded assets are compared with the existing assets at reasonable intervals and appropriate action is taken regarding any differences. When obtaining an understanding of the accounting and internal control systems to plan the audit, the auditor obtains knowledge of the design of the accounting and internal control systems. When the transactions selected are typical of those transactions that pass through the system, this procedure may be treated as part of tests of control. The nature, timing, and extent of the procedures performed by the auditor to obtain an understanding of the accounting and internal control systems will vary with, among other things: The size and complexity of the entity and of its computer system. Materiality considerations. The type of internal controls involved. The nature of the entity’s documentation of specific internal controls. The auditor’s assessment of inherent risk. Ordinarily, the auditor’s understanding of the accounting and internal control systems significant to the audit is obtained through previous with the entity and is supplemented by: a. Inquiries of appropriate management, supervisory and other personnel at various organizational levels within the entity, together with reference to documentation, such as procedures  manuals, job descriptions, and flow charts; b. Inspection of documents and records procedure by the accounting and internal control systems; and c. Observation of the entity’s activities and operations, including observation of the organization of computer operations, management personnel and the nature of transaction processing. The auditor determines the policies, procedures, methods, and records placed in operation by inspecting documents and directly observing the policies and procedures in use. The auditor can examine actual, completed documents and records to bring the contents of the manual to life and better understand them. In addition, the auditor can observe client personnel in the process of preparing them and carrying out their normal accounting and control activities. This further enhances understanding and knowledge that controls have been placed in operation. Documentation of Understanding The auditor should document the understanding of the entity’s internal control structure elements obtained to plan the audit. The form and extent of this documentation is influenced by the size and complexity of the entity, as well as the nature of the entity’s internal control structure. Generally, the more complex the internal control structure and the more extensive the procedures performed, the more extensive the auditor’s documentation should be. 1. Internal Accounting Control Questionnaire Internal accounting control questionnaire contains a series of questions designed to detect control weaknesses. Most questionnaires are designed to yield â€Å"yes†, â€Å"no†, or â€Å"not applicable† answers to the questions. A â€Å"yes† answer generally indicates a satisfactory degree of internal accounting control while a â€Å"no† answer indicates a possible weakness in control or at least indicates that further investigation is required. If the weakness is material, them it should be reported to a senior management, the board of directors, and the audit committee. â€Å"Material weakness is one in which the procedures or degree of compliance with the procedures fail to provide reasonable assurance that material errors or irregularities would be prevented or promptly detected during the accounting process.† In completing the internal control questionnaire, the auditor should consider the  following critical aspects: 1. Is the system of internal control sound? 2. If it is not reliable, what errors might occur? 3. What alternative audit procedures should be adopted if the system is unreliable? Advantages They provide audit assurance that attention is given to presence or absence of all controls listed and that certain features of the system are not overlooked. They provide a means of obtaining uniform documentation of internal control system reviewed. They provide inexperienced audit staff members with guidance in performing internal control reviews. They facilitate the early detection of potential weaknesses in the system. Disadvantages Auditor may view the questionnaire device for accomplishing an automatic evaluation of internal control. Controls listed on questionnaire may not suit the particular circumstances of a specific audit. The auditor may overlook pertinent control not included in the questionnaires. 2. Flowcharts Flowchart is a symbolic diagram of a specific part of an internal accounting control system indicating the sequential flow of data and/or authority. An internal control flowchart uses standardized symbols, interconnecting lines, and annotations to represent information, document, and document flow. It provides a pictorial overview of a client’s internal control activities. It illustrates the interaction of individuals, records, and control related to a particular department or class of transactions. Internal control flowcharts generally reflect the segregation of duties by using a column across the top to reflect different departments and the flow of documents and the flow of documents from left to right. Advantages Easily understood. Since flowcharts provide a visual description supplemented by a written narrative, they are more easily understood. Better overall picture or complex system. A complex system may be reduced to a one or two-page flowchart which might otherwise require a 15-page internal control questionnaire or a 10-page narrative memo. Parallels EDP documentation. EDP systems are commonly documented with flowcharts which make it easier for EDP  purchase personnel to relate to the auditors. It is easy to update. Disadvantages Higher level of knowledge and training are required to prepare a good flowchart of a complex system. Flowcharts take more time to prepare and require more knowledge. It is more difficult to spot internal control weakness. The ff. questions should be answered before a flowchart is prepared: 1. Who performs the various functions in the routine? 2. Why are these functions performed? 3. What work is performed, and is the work considered input or output? 4. When are the functions performed and in what sequence? 5. How are the functions performed and in what sequence? Conference with senior management, supervisors, and employees using the above checklist should be conducted by the independent auditor before flowcharting the routine. In addition, copies of all forms, documents and reports used in the routine to be flowcharted should be obtained. A primary purpose of the internal control flowchart is to communicate effectively. The ff. techniques should assist in meeting this goal: Standardized symbols. Auditors use a uniform set of symbols developed by the American National Standards Institute (ANSI). Flowlines. The flow of documents should be from top to bottom and left to right. Arrowheads may be used on all lines and should be used when the flow is not standard or is bi-directional. Documents. When a document is created, its source should be indicated. Multiple-document symbols are required when multiple copies of the document are prepared. The disposition of every copy or each document should be shown. Processing. Processing symbols are used to identify any procedures applied to documents such as their being filed. Annotations. Comments and explanations should be used to make the flowchart easier to understand or more complete. The ff. guidelines may be useful in preparing a flowchart: Determine the class of transactions or transaction cycle to be flowcharted. Obtain an understanding of internal control by making inquiries of client personnel, observing employee activities, and examining documents, records, and policies and procedures manuals. Organize the flowchart into columns, using a different column for each department, function, or individual. Draw a sketch of the flowchart. Draw the flowchart and insert comments and annotations. Test the flowchart for completeness by following a few transactions through the chart. 3. Narrative Description A narrative is a written description of a particular phase or phases or a control system. Although useful for describing simple systems, narratives may be adequate when a system is complicated or frequently revised. If the systems are extensive and/or complex, separate narratives may be prepared for a smaller groups of control which relate to specific classes of transactions or accounts. Some auditor prepare narrative descriptions to accompany internal control questionnaire or flowcharts in order to provide information not otherwise included. Advantages: Narrative is flexible and may be tailor-made for engagement. Requires a detailed analysis and thus forces auditor to understand functioning of the system. Disadvantages: Auditor may not have the ability to describe the system correctly and concisely. This may require more time and careful study. Auditor may overlook important portions of internal control system. A poorly written internal accounting control narrative can lead to a misunderstanding of the system thus resulting in the improper design and application of compliance tests. 4. Internal Control Checklist This contains a detailed enumeration of the methods and practices which characterize good internal control or of item to be considered in reviewing internal control. 5. Decision tables In this approach, the system is depicted as decision points. Advantages and disadvantages are similar to those of the flowchart approach. STAGE B. ASSESSING THE PRELIMINARY LEVEL OF CONTROL RISK After obtaining an understanding of the accounting and internal control systems, the auditor should make a preliminary assessment of control risk, at the assertion level, for each material account balance or class of transactions. The preliminary assessment of control risk is the process where the auditor evaluates the effectiveness of a client’s internal control policies and procedures in preventing or detecting material misstatements in the financial statement assertions, namely: (1)/(2) Existence/ Occurrence. Procedures that require documentation, approvals, authorization, verification, and reconciliations. (3) Completeness. Procedures that ensure that all transactions that occur are recorded such as accounting for numerical sequence of documents. (4) Right and obligations. Procedures that ensure that the entity has a right to asset or an obligation to pay arising from the transaction. (5)/(6) Valuation/ Measurement. Procedures that ensure that a proper price is charged and that mathematical accuracy are present in recording and in developing the accounting records and financial statement. (7) Presentation and Disclosure. Procedures that indicate that a review has been made to ascertain that a transaction has been recorded in the proper account and that financial statement disclosure have been reviewed by competent personnel. The process of arriving at the auditor’s assessment of control risk is an iterative process that is refined as the auditor’s obtain more and more evidence about the effectiveness of various internal control policies and procedures. After obtaining the understanding of the internal control structure, the auditor may assess control risk at the maximum level. The term maximum level is used in this section to mean the greatest probability that a material misstatement that could occur in a financial statement assertion will not be prevented or detected on a timely basis by an entity’s internal control structure. Control risk may be assessed in quantitative terms, such as percentages, or in nonquantitative terms that range, for example, from a maximum to a minimum. Assessing control risk at below the maximum level involves- Identifying specific internal control structure policies and procedure relevant to specific assertions that are likely to prevent or detect material misstatements in those assertions. Performing tests of control to evaluate the effectiveness of such policies and procedures. The preliminary assessment of control risk for a financial statement assertion should be high unless the auditor: a. Is  able to identify internal controls relevant to the assertion which are likely to prevent or detect, and correct a material misstatement; and b. Plans to perform tests of control to support the assessment. Assessing Inherent Risk In developing the overall audit plan, the auditor should assess inherent risk at the financial level. In developing the audit program, the auditor should relate such assessment to material account balances and classes of transactions at assertion level, or assume that inherent risk is high for the assertion. To assess inherent risk, the auditor uses professional judgement to evaluate numerous factors, examples of which are: At the Financial Statement Level The integrity of management. Management experience and knowledge and changes in management during the period. Unusual pressure on management. The nature of the entity’s business. Factors affecting the industry in which the entity operates. At the Account Balance and Class of Transactions Level Financial statement accounts likely to be susceptible to misstatement. The complexity of underlying transactions and other events which might require using the work of an expert. The degree of judgment involved in determining account balances. Susceptible of asset to loss or misappropriation. The completion of unusual and complex transactions. Transactions not subjected to ordinary processing. Relationship between the Assessment of Inherent and Control Risks Management often reacts to inherent risk situations by designing accounting and internal control systems to prevent or detect, and correct misstatements and therefore, in many cases, inherent risk and control risk are highly interrelated. In such situations, if the auditor attempts to assess inherent risk and control risks separately, there is a possibility of inappropriate risk assessment. As a result, audit risk may be more appropriately determined in such situations by making a combined assessment. Identification of Specific Internal Control Policies to Specific Assertions  Auditors are interested in control activities because they assist in establishing the validity of financial statement assertions. Controls that enhance the reliability of the financial statements may be preventive controls or detection controls. Preventive controls avoid errors and irregularities while detection controls recognizing that error will occur even under ideal conditions provide for a â€Å"double-check† to locate significant occurrences after the fact. If an entity’s controls are found to be effective, the auditor may reduce the selected auditing procedures to test a group of assertions. Control activities may provide direct evidence about the many assertions. In identifying internal control structure policies and procedures relevant to specific financial statement assertions, the auditor should consider that the policies and procedures can have either a pervasive effect on many assertions or a specific effect on an individual assertion, depending on the nature of the particular internal control structure element involved. Conversely, some control procedures often have a specific effect on an individual assertion embodied in a particular account balance or transaction class. The objective of procedu res performed to obtain understanding of the internal control structure is to provide the auditor with knowledge necessary for audit planning. The objective of test of controls is to provide evidential matter to use in assessing control risk. When the auditor concludes that procedures performed to obtain the understanding of the internal control structure also provide evidential matter for assessing control risk, he should consider the degree of assurance provided by that evidential matter. Although such evidential matter may not provide sufficient assurance to support an assessed level of control risk that is below the maximum level of certain assertions, it may do so for other assertions and thus provide a basis for modifying the nature, timing, or extent of the substantive tests that the auditor plans for those assertions. STAGE C. OBTAINING EVIDENTIAL MATTER TO SUPPORT THE ASSESSED LEVEL OF CONTROL RISK The auditor obtains evidential matter to enable him to determine the proper level of control risk by performing test of controls or compliance tests on selected policies and procedures. Compliance procedures are designed to obtain reasonable assurance that those internal controls on which tests requiring inspection of documents supporting transactions to gain evidence that controls have operated  properly and inquiries about and observation of controls which leave no audit trail. Test of Controls Procedures directed toward either the effectiveness of the design or operations of an internal control structure policy or procedure are referred to as tests of controls. Tests to obtain such evidential matter ordinarily include procedures such as inquiries of appropriate entity personnel, inspection of documents and reports, and observations of the application of specific internal control structure policies and procedures. Tests of control are performed to obtain audit evidence about the effectiveness of the: a. Design of the accounting and internal control systems, that is, whether they are suitably designed to prevent or detect and correct material misstatements; and b. Operation of the internal controls throughout the period. The auditor should obtain audit evidence through tests of controls to support any assessment of control risk which is less than high. The lower the assessment of control risk, the more support the auditor should obtain that accounting and internal control sy stems are suitably designed and operating effectively. When obtaining audit evidence about the effective operation of internal controls, the auditor considers how they were applied, the consistency with which they were applied during the period and by whom they were applied. The concept of effective operation recognizes that some deviations may have occurred. Deviations from prescribed controls may be caused by such factors as changes in key personnel, significant seasonal fluctuations in volume of transactions and human error. In computer information system environment, the objectives of tests of controls do not change from those in a manual environment; however, some audit procedures may change. The auditor may find it necessary, or may prefer, to use computer-assisted audit techniques. STAGE D. EVALUATING THE RESULTS OF THE EVIDENTIAL MATTER Based on the results of the tests of controls, the auditor should evaluate whether the internal controls are designed and operating as contemplated in the preliminary assessment of control risk. The evaluation of deviations may result in the auditor concluding that the assessed level of control risk needed to be revised. In such cases, the auditor would modify the nature,  timing, and extent of planned substantive procedures. The conclusion reached as a result of assessing control risk is referred to as the assessed level of control risk. In determining the evidential matter necessary to support a specific assessed level of control risk below the maximum level, the auditor should consider the characteristics of evidential matter about the control risk. Generally, however the lower the assessed level of control risk, the greater the assurance the evidential matter must provide that the internal control structure policies and procedures relevant to an assertion are designed and operating effectively. Ordinarily, the auditor’s observation provides more reliable audit evidence than merely making inquiries. However, audit evidence obtained by some tests of controls, such as observation, pertains only to the point in time at which the procedures was applied. The auditor may decide, therefore, to supplement these procedures with other tests of control capable of providing audit evidence about other period of time. In determining the appropriate audit evidence to support a conclusion about control risk, the auditor may consider the audit evidence obtained in prior audits. In a continuing engagement, the auditor will be aware of the accounting and internal control systems through work carried out previously but will need to update the knowledge gained and consider the need to obtain further audit evidence of any changes in control. The auditor in addition, should consider whether the internal controls were in use throughout the period. An audit of financial statements is a cumulative process; as the auditor assesses control risk, the information obtained may cause him to modify the nature, timing, or extent of the planned tests of controls for assessing control risk. The evaluation is based on the effectiveness of the entity’s control structure in preventing and/pr detecting material misstatements, as determined by the tests of controls. STAGE E. DETERMINING THE NECESSARY LEVEL OF DETECTION RISK The auditor uses the acceptable level of detection risk to determine the nature, timing, and extent of the auditing procedures to be used to detect material misstatements in the financial statement assertions, auditing procedures designed to detect such misstatements are referred to in this section as substantive tests. The level of detection risk relates directly to the auditor’s substantive procedures. The auditor’s control risk  assessment, together with the inherent risk assessment, influence the nature, timing, and extent of the substantive procedures to be performed to reduce risk, and therefore audit risk, to an acceptably low level. In this regard the auditor would consider: a. The nature of substantive procedures, for example, using tests directed toward independent parties outside the entity rather than tests directed toward parties or documentation within the entity, or using tests of details for a particular audit objectives in addition to analytical procedures; b. The timing of substantive procedures, for example, performing them at period rather than at an earlier date; and c. The extent of substantive procedures, for example, using a larger sample size. As the acceptable level of detection risk decrease, the assurance provided from substantive tests should increase. Consequently, the auditor may do one or more of the ff Change the nature of substantive tests from a less effective to a more effective procedures, such as using tests directed toward parties or documentation within the entity Change the timing of substantive tests, such as performing them at year-end rather than at interim date. Change the extent of substantive tests, such as using a larger sample size. There is an inverse relationship between the detection risks and the combined level of inherent and control risks. The substantive tests that the auditor performs consist of tests of details of transactions and balances, and analytical procedures. The objective of tests of details of transactions performed as substantive tests is to detect material misstatements in the financial statements. The auditor should recognize, however, that careful consideration should be given to the design and evaluation of such tests to ensure that both objectives will be accomplished. Audit Risk in the Small Business The auditor needs to obtain the same level of assurance in order to express an unqualified opinion on the financial statements of both small and large entities. However, many internal controls which would be relevant to large entities are not practical in the small business for example is the segregation of duties. In circumstances where segregation of duties is  limited and audit evidence of supervisory control is lacking, the audit evidence necessary to support the auditor’s opinion on the financial statements may have to be obtained entirely through the performance of substantive procedures. How Adequacy or Inadequacy of Internal Control Affects Audit Procedures The primary reason for studying and evaluating internal control is to provide a basis for relying upon the system and for determining the extent of year-end substantive tests to be performed. There is an inverse relationship between the effectiveness of internal control and the extent of detailed audit procedures; more effective system requires less detailed testing. Strengths and weaknesses identified during the evaluation of internal accounting control and tests of compliance will affect the nature, timing, and extent of audit procedures. The audit is not specifically designed to search for errors or irregularities, although during the study and evaluation of internal accounting control system and the performance of substantive tests, errors, or irregularities may be discovered. The auditor must consider the audit implication when errors or irregularities are likely to exist. Documentation of the Assessed Level of Control Risk The auditor should document in the working papers. a. The understanding obtained of the entity’s accounting and internal control systems; b. The assessment of control risk. When control risk is assessed at less than high, the auditor would also document the basis for the conclusions. Figure 11.2 Relationship of Effectiveness of Internal Control and Substantive Tests Controls initially considered effective Controls initial not considered effective or not cost efficient Reduce control risk Assess control risk at maximum (100%) Reduce acceptable risk of overreliance on internal control Acceptable risk of overreliance on internal control- 100% (maximum) Perform tests of control (inquiries, inspection, observation, and reperformance) Perform no tests of controls Increase detection risk Decrease detection risk Reduce planned substantive test 1. Use less persuasive substantive tests. 2. Perform the substantive tests at interim date. 3. Decrease extent of substantive test by selecting a smaller sample size. Perform extensive substantive testing 1. Use more effective substantive tests. 2. Perform substantive tests at year-end 3. Increase extent of substantive tests by selecting a larger sample size. Communication of Performance, Improvements and Observations in Internal Control Management. As a result of obtaining an understanding of the accounting and internal control systems and tests of controls, the auditor may become aware of weaknesses in the systems. The auditor should make the management aware, as soon as practical and at an appropriate responsibility, of material weaknesses in the design or operation of the accounting and internal control systems, which have come to the auditor’s attention. The communication to management of material weaknesses would ordinarily in writing. Management letter may be made that will contain constructive suggestions or improvements in internal control or other suggestions for increased efficiency in operations. This letter is considered a by-product rather than the aim of the audit and is often completed sometimes after the completion of the field work. If however, the auditor identifies material weaknesses, he has a professional responsibility to communicate them to both senior management and the board of directors. The auditor should issue a written report at the earliest possible that it is documented in the work papers. Reportable Conditions Specifically, these are the matters coming to the auditor’s attention that, in his judgement, should be communicated to the audit committee because they represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization’s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. Examples of reportable conditions are as follows: Deficiencies in internal control  structure design Inadequate overall internal control structure design Absence of appropriate segregation of duties consistent with appropriate control objectives. Absence of appropriate reviews, and approvals of transactions, accounting entries, or systems output. Inadequate procedures for appropriately assessing and applying accounting principles. Inadequate provisions for the safeguarding of assets. Absence of other internal control techniques considered appropriate for the type and level of transaction activity. Evidence that a system fails to provide complete and accurate output that is consistent with objectives and current needs because of design flaws. Failures in the operation of the internal control structure Evidence of failure of identified controls in preventing or detecting misstatements of accounting information Evidence that a system fails to provide complete and accurate output consistent with the entity’s control objectives because of the misapplication of control procedures. Evidence of failure to safeguard assets from loss, damage, or misappropriation. Evidence of intentional override of the internal control structure by those in authority to the detriment of the overall objectives of the system. Evidence of failure to perform tasks that are part of the internal control structure, such as reconciliation not prepared or not timely prepared. Evidence of willful wrongdoing by employees or management. Evidence of manipulation, falsification, or alteration of accounting records or supporting documents. Evidence of intentional misapplication of accounting principles. Evidence of misrepresentation by client personnel to the auditor. Evidence that employees or management lack the qualifications and training to fulfill their assigned functions. Others Absence of sufficient level of control consciousness within the organization Failure to follow up and correct previously identified internal control structure deficiencies. Evidence of significant or extensive undisclosed  related party transactions. Evidence of undue bias or lack of objectivity by those responsible for accounting decisions. Reporting- Form and Content Conditions noted by the auditor that are considered reportable under this section or that are the result of agreement with the client should be reported, preferable in writing. If the information is communicated orally, the auditor should document the communication by appropriate memoranda or notations in the working papers. Any report issued on reportable conditions should: Indicate that a purpose of the audit was to report on the financial statements and not to provide assurance on the internal control structure. Include the definition of reportable conditions.  Include the restriction on distribution as discussed in the previous paragraph. If no reportable conditions are found, an auditor may not issue a letter stating that. Such a letter may mislead users by implying a greater level of assurance about the lack of any significant deficiencies than the auditor could really provide. However, an auditor may issue a letter indicating that no material weaknesses were found during the course of an audit.

W4 D566 Sentiment & Social Analytics using Text & Web Based Mining Essay

W4 D566 Sentiment & Social Analytics using Text & Web Based Mining - Essay Example They are useful for examining the social structure and interdependencies (or work patterns) of individuals or organizations. SNA involves collecting data from multiple sources (such as surveys, emails, blogs and other electronic artifacts), analyzing the data to identify relationships, and mining it for new information† (Social Networking Analysis, 2013, p. 1). The relationships among these terminologies include the collection of information about people’s sharing of information through posts, ideas, and other communication medium and identification of some evident pattern or trend. The disparities among these terms include the use or medium to disseminate crucial information solicited through social analysis: social analytics, per se, is broader in range; while SNA specifically identified social networks as the predominant medium of information

Future of vessel traffic services (VTS) Essay Example | Topics and Well Written Essays - 2500 words

Future of vessel traffic services (VTS) - Essay Example Non-surveilled systems consist of one or more reporting points at which ships are required to report their identity, course, speed, and other data to the monitoring authority. They encompass a wide range of techniques and capabilities aimed at preventing vessel collisions, ramming, and groundings in the harbor, harbor approach and inland waterway phase of navigation. They are also designed to expedite ship movements, increase transportation system efficiency, and improve all-weather operating capability. The Automatic Identification and Data Management System AIMS 7100 - the product of a joint venture between Daimler-Benz Aerospace and Marine Data Systems - is the latest development of a highly sophisticated vessel traffic information system (VTS). Litton Marine Systems has introduced a new IMO-compliant vessel traffic system (VTS) for locks, bridges, ports and coastal waters. VTS-Master-W is a new system utilizing commercial off-the-shelf (COTS) hardware and proprietary software running under Windows-98/NT. The Vessel Traffic Management will be able to get real-time remote display of raw video data from shore-based surveillance radars superimposed on geographical maps of the area. The Coast Guard Vessel Traffic System (VTS) is active in four major U. S. ports: New York, Puget Sound (Seattle), San Francisco and Houston/Galveston. They upgrade their software installed for VTS twice a year. Recent developments included a new Vessel Maintenance Form and improvements to radar tracking. A multiyear radar recapitalization project is in progress, replacing old, unsupportable radars with the new AN/SPS-73. Norcontrol IT has announced the introduction of C-Scope, a groundbreaking 3D VTS and AIS operator display, designed to increase flexibility of vessel and consignment tracking on sea and land areas. The sophisticated display is able to visualise data from any tracking system and provides unique flexibility in that a VTMIS operator may view the service area from literally anywhere, including onboard a vessel. The Maritime and Coastguard Agency (MCA) is the first organisation to use the display and has already taken delivery as part of the UK AIS network program. same radar used for replacement on the cutters. Future Plans VTS already has most of the technology available for its implementation. some advances may change the way future systems are designed and operated. Technologies like range from advances in electronic charting to precise positioning techniques and automatic ship-to-ship and ship-to-shore identification are expected. A number of advances, in combination, may make the automatic plotting of vessel locations, identification, and movements' possible using a laptop device on board and being equipped with proper transponders. These automated systems could replace the costly radar surveillance of large port regions. The global positioning system (GPS) and differential GPS (DGPS) is already available in ports and waterways today. The DGPS system combined with an electronic chart is the

Case Assign MGNT Strategy Implementation Essay Example | Topics and Well Written Essays - 1250 words

Case Assign MGNT Strategy Implementation - Essay Example The main focus of the company was on eliminating the wastage of time and raw materials at every step of the production process. Due to this reason the company introduced fast and flexible process of manufacturing so that they could supply the customers with the best product on the right time and at an affordable price (Becker, 2012). Toyota improved their production quality by: Implementing a culture of learning within the organization for continuous improvement. Increasing the quality of the working systems. Introducing affordable alternatives for new expensive technology in the market. Creating a perfect business process within the company (ICMR, 2010). Toyota faced different business problems from other automobile companies. The company targeted a small market segment but it had to produce a variety of cars on the same assembly line. The only solution of this problem was to introduce flexible operation. This is when Toyota production system was introduced in the company. They inco rporated the idea of Just-In-time system, inspired by the ideas from American supermarkets. The company also became inspired by the idea of W. Edward Deming, which encouraged Toyota to adopt a systematic approach for solving the problems and this would lead to continuous improvement. This process was called Kaizen (Weemooseus- edublogs, 2010). The main motive of Toyota Production system was to minimize the time spend on activities which are not important or necessary. The major activities in the organization which were non-value adding waste were: Defects Disguise employment Inventory in excess Overproduction Strategic Implementation Factors Strategies are usually formulated by the top level management of the company, but the people responsible for implementing the strategy are different. Implementation is the process that links the top level management with the other employees of the organization. Strategy formulation and implementation of the strategy are two sides of the same coi n. Implementation is a process with the help of which the strategies and the policies of the company are put in action by developing programs, budgets and procedures (Kachru, 2005, p. 391). To see that the strategies have been properly implemented it is important to use the capabilities of a few to check those implementations. The factors such as the structure, culture, people of the organization, commutation, control and the outcome is very important for an organization to successfully implement the strategies. To see that the strategies formulated have been carefully implemented, the organizational structure and culture should be reviewed. In the mid of 2000 Toyota faced number of safety issues in their cars. The most notable problems Toyota faced in its design, development, suppliers, production and maintenance was due to the resignation of a number of talented professionals from Toyota. The 2007 consumer reports did not give any ratings to the cars manufactured by Toyota. The co mpanies had shortage of experts, and maintaining high quality became a million dollar question for Toyota. They had time pressure and lack of resources. The sales went down and the strengths, hybrids and electric cars were not helping the company revive (The Guardian, 2010). Structure The structure affects the organization indirectly. It also affects the implementation of strategies through the flow and control of information. The organization should always align the design and the capabilities

Evil in St.Augustine's Confessions Essay Example | Topics and Well Written Essays - 1500 words

Evil in St.Augustine's Confessions - Essay Example From this paper it is clear that  the presence of good and evil in the world is obvious, but what are the relations between them? Many experts emphasize the conflict between good and evil. The main statement of St. Augustine is that evil is simply the absence of good. This presumption has a long history. It is a well known fact that St. Augustine was initially a Manichean and became Christian only after he realized the drawbacks of Persian Dualism religion-   Manichaeism. The main idea of this religion lies in the belief in two gods, who represent good and evil. In this religion we can see the struggle between the light and darkness. St. Augustine scrutinized Christianity and rejected Manichaeism. He claimed that in this world there could be only one god, a good one. God and the world that he created are the main aspects of the philosophy of Augustine and the relations between them deserve special attention.  This study stresses that  Augustine argued that the world is the cr eation of God, God does not depend on the world and the world is fully dependent on God. Creating human soul, God initially incorporated in it the striving for happiness as the main goal in a man’s life. That is why a man must use all the abilities of his soul to achieve the happiness. Happiness itself consists in the maximum cognition of God and in this case the human reason becomes the main basis for belief. That is why belief is the foundation and the initial point for cognition.... That is why belief is the foundation and the initial point for cognition. Cognition without the belief is sinful. The supreme form of cognition is divine inspiration given by God to humans, who have strong belief. This God’s wisdom can’t be understood by human reason. God gives inspiration to humans only by his own will. Striving for happiness, a man cognizes good and evil. God represents the good, but the question is what evil comes from as God can’t be the creator of evil. This problem was solved by Augustine: all the evil comes from the material nature. All the evil is a product of material body of humans. The first knowledge of Adam and Eve was the product of their cognition, of their material nature and this was a reason of their Fall. Humans were punished for making a fetish of their materiality, their body and after The Fall of the first people their offspring were doomed to death. â€Å"For other than this, that which really is I knew not; and was, as it were through sharpness of wit, persuaded to assent to foolish deceivers, when they asked me, â€Å"whence is evil?† â€Å"is God bounded by a bodily shape, and has hairs and nails?† â€Å"are they to be esteemed righteous who had many wives at once, and did kill men, and sacrifice living creatures?† (Book II) However, the substance itself and human’s body were created by God and consequently, they could not be the source of evil. Augustine comes to the conclusion that evil does not exist at all. Evil is weakened and corrupted good. Here the philosophy of St. Augustine is based on Platon’s theory about the ideas, which are present in material bodies, but can be corrupted by the

The New Leadership Challenge , Creating The Future of Nursing Essay

The New Leadership Challenge , Creating The Future of Nursing - Essay Example The managerial leadership of the firm promotes flexible approach to the changing dynamics of the organizational management. The myriad aspects of leaders and leadership facilitate and influence human behavior for greater achievement of mutually negotiated targets with greater enthusiasm. Indeed, the many challenges of good leadership takes into account the changing environmental factors and translate them into opportunities of growth. The paper would be looking at the various facets of leadership and how it impacts the role of nurse managers. Nature of leadership Organizational leadership assumes special meaning because it motivates and encourages others to strive towards common goals with renewed enthusiasm. It tends to empower people with knowledge and influence their behaviour, attitude and feelings towards important issues so that they are better prepared for changes and become more accommodating in their approach. The traits and styles of leaders within organizations therefore b ecome hugely crucial elements that inherently help exploit new situations and inculcate a sense of stability amongst the followers or workforce especially in adverse situations. The various leadership theories support the varying perspectives of leaders and how they impact the behaviour and attitude of others. The leadership traits and styles become integral part of leaders within organizations. Leadership traits. The four most important traits of effective leaders are: honesty; forward looking; inspiring; and competency (Kouzes and Posner, 2007). These are critical paradigms of that help the leaders to gain the trust of the followers who willingly follow them. Honesty is one of the most desirable traits of leaders that inspires committed following. They set high standard of ethics and moral integrity which inculcates trust and gives them a distinct credibility in the eyes of their followers but also gives credence to their ideological perspectives of issues. Leaders are also forwar d looking because their vision ensures that followers are well equipped to handle changes. With strong communication skills, they are able to communicate with their followers and inspire them towards visionary goals. They have the ability to’ read emotions in one’s self and in others, and to be able to use this information to guide decision-making’ (Ashkanasy et al., 2002: 317). Indeed, their capacity to look forward to the future is highly pertinent issue as it is able to anticipate and exploit new avenues of opportunities. In the current environment of globalization and changing format of society, they help provide intangible stability among the diverse workforce through cross cultural understanding and facilitate their integration with the system. With strong ideals, indomitable will and highly creative disposition, leaders are hugely inspiring. They challenge the status quo and explore new dimensions to overcome tough situations. Hence, followers tend to imi tate and imbibe qualities to move forward. An effective leader therefore empowers followers and motivates them to make decisions based on informed choices. The leaders are very competent individuals which is reflected in ‘leader’s track record and ability to get things done’ (Kouzes and Posner; 35). The leadership competency relies on experience that provides the leaders with necessary knowledge to act aptly under different situations. They understand the hidden

Discuss the foreign policy positions of former President George Bush, Essay

Discuss the foreign policy positions of former President George Bush, Jr. and President Barack Obama in terms of realism and idealism - Essay Example Political realism highlights the role of the state and assumes that the state’s foreign policies are driven by the nation’s interest. It is primarily based on the state’s efforts to preserve its territory integrity as well as political autonomy. This means that the state interests are based on power and security. This power is defined in terms of military, economic, cultural, diplomatic and economic terms. In a realist state, every nation should use their resources in order to defend their nation. This concept is derived on the fact that the international environment is an anarchical environment. Therefore, regardless of the treaties made by the state, it is the duty of the state to defend its interest. According to the realism school of thought, the state is under no foreign authority (Crawford 15). Political idealism, also referred to as Wilsonian Idealism, holds that a state’s foreign policy should reflect the internal policy. Although it is based on human nature, it significantly puts ethics and morals into consideration. Idealist government fosters equal rights, democracy rule and religion in their foreign policy (Crawford 50). It is based on civilian-scientific development methods rather than war and power. The idealist state emphasizes on the international values rather than the nation’s interest. The doctrines of realism contradict those of the idealist school in that ethics and morality take a centre stage in idealism. During his campaign, the incumbent president George Bush openly declared that he was a realist who was committed to ending the Clinton doctrine and the indiscriminate use of the military force where they did not serve the interest of the US (Mackubin 24). During his campaign, he did not speak of democracy and freedom in the country. He clearly stated that, like his father, Bush was

The Issues With Faculty Performance Reviews Essay Example for Free

The Issues With Faculty Performance Reviews Essay The peer review faculty evaluation system creates big sources of issues and confusion for a variety of reasons. Foremost among the reasons is the nature of interaction between peers in the education setting. Feedback provided, whether positive or negative, is oftentimes skewed due to personal relationships. Personal opinions that should not be present in a professional atmosphere take on added importance when it comes to determining the performance of the faculty. One partial solution to this problem is distributing anonymous peer reviews. If the identity of the person giving the advice is kept confidential, people will be more open to providing honest feedback because they will not violate issues of personal trust and friendship. On the other hand, anonymity also protects those who have personal vendettas against a particular faculty member without recourse to personal accountability. That being said, the peer review system should be anonymous. It is impossible to keep personal interests out of these reviews, but keeping them anonymous can shield against part of the confusion, however it will not eliminate it altogether because people are partial to colleagues they get along with, regardless of the performance in the classroom. Peer reviews need to be balanced against both student and administrative feedback in order to complete a more nuanced picture of the overall faculty performance.

The Use of ICT in Primary Science Learning

The Use of ICT in Primary Science Learning Earlier in the history of electronic advancement, children in highly developed countries had learned to appreciate and use simple to complex electronic gadgetries but never understood basic principles behind them. Some knew how to assemble robots but could not understand how the motor or magnets in it work. In other words they learn to walk before they crawl. Concerns have reached the classroom as today’s educational systems use more of ICT in teaching basic principles of English, Mathematics, and Science teaching. The question whether how much exposure and competence the pupils must have on certain science principles before they are exposed to ICT as a means of performing laborious, repetitive or more complex tasks is a challenge for educators of today. The schools and all education stakeholders must however understand that the uses of ICT tools are an advantage to both teachers and pupils. Results of several studies conducted throughout the world revealed that the use of ICT greatly increased the level of learning and understanding of the pupils on the scientific principles being studied (Betts, 2003, Mistler-Jackson Songer, 2000, Hogarth et. al, 2006). In fact the ICT tools can even be use to demonstrate science principles in a safer way. For instance, teaching electricity principles to pupils can be both interesting and dangerous. But the advent of computer hardwares and softwares has made it more motivating and rewarding minus the hazards. Primary knowledge and skills about how electrical circuits work, how much power is required for certain types of lights, and others can be learned through simulation and not in actual exposure to real electrical circuits. To determine if ICT is really needed for primary science education and understand when is the proper timing of its introduction into the learning process it is proper to understand first what ICT applications are necessary and how can they be integrated into the learning systems? What are the advantages and disadvantages of its applications? Types of ICT learning tools in science The use of ICT in teaching science for primary education came in various forms. Review of schools’ science teaching modules show the use of ICT hardwares and softwares to obtain and use science information, encoding of data, and creating presentations. Science information materials can be obtained from CD-ROM based encyclopedia and other e-books, journals, and articles, through a wide variety of Internet locations, and through local and international electronic library networks. There are a lot of word processing softwares that can be used to prepare science reports including customized programs for science report preparations. Data processing programs, spreadsheets, databases used for logging science data, processing them, and analyzing the results and its implications are already available for use. Higher-level applications include the use of simulation programs to explain scientific principles and perform experiments in virtual conditions. There are experiments, which are impractical to conduct under normal conditions but can be simulated in computers to show the implications to let the pupils appreciate and understand. Example to this are CD programs that show what would happen if we walk on surfaces of different planets, what are the magnitudes of the gravity in Mars, Pluto, our moons, and others. Children can appreciate the effects through computer images animated based on the actual situation in the simulated locations. Advantages of ICT science learning tools The use of ICT tools has a lot of identified advantages over the use of conventional methods of instructions such as the traditional ordinary chalk and board and the pen and paper system. Several of these identified edge of ICT is discussed below. In primary level ICT applications on data logging using sensitive probes to measure temperature, light, pressure, acidity, and other parameters increase the affectivity in data gathering and extend the range and accuracy of the observations. Ordinary tools used to gather these data such as thermometers, pressure gauges, pH meters or pH papers, and others require manual reading and data quality is dependent on the child’s skills and mode. The use of ICT based instruments has helped free the children from doing laborious task and repetitive works and focus their attention on analysing the meaning of the data. The use of networks through Internet, intranets, e-libraries, and other ICT medium widened the pupil’s access to information and even brought him to places virtual which cannot be accessed easily with conventional means without ICT. Children can access information from libraries in other European, American, Asian, and other countries around the globe without leaving the classroom. Simulation software used in science learning provides higher achievements of students than those not using the simulation, with girls achieving equally with boys (Huppert, 2002). The use of ICT in the classroom makes as much demand on teachers’ understanding and mediation as non-computer activities; however it speeds up the process and makes use of class times more efficiently by eliminating board works as replaced by computer presentations. Illustrations and examples are more realistic with use of virtual replica of real world figures like plants, animals, and objects. ICT has really made learning more fun and exciting and even made to raise the enthusiasm of the pupils as learning is made easy and enjoyable just like games. Disadvantages and problems Just like any other promising technologies the use of ICT has perceived problems in education and in application to teaching-learning in particular. Several reports and reviews enumerated these problems which can be grouped into: teacher related, facility related, and learner related. As far as the teachers are concerned, review of Hogarth, et. al (2006) revealed some of those involved in utilizing ICT in science classes have doubts over the value of ICT in promoting learning in science lessons. This is caused by the fact that many ICT resources have no clear rationale for their inclusion in teaching. The worst case is that some teachers lack adequate training to handle ICT programs and if they are trained they lack the time to plan for effective use of ICT in their lessons. Some teachers lack confidence on the effectiveness of some hardware and software used in the process while others felt threatened by the presence in the classroom of a new, powerful source of information. Yerrick Hoving (1999) also reported that despite similarities in teachers knowledge on ICT the implementation of ICT programs differ with teachers which could have been affected by the school’s and teacher’s practices. In relation to facilities, Hogarth, et al. (2006) reported there are planning difficulties associated with banks of networked computers being located centrally in rooms which had to be booked in advance for the instructional purposes. These are caused by shortage of computers and other hardware and the lack of technical support. Materials in CD-ROMS and websites used in science researches must be controlled to conform to standards. Proliferation of non-approved materials in CDs and online can be a threat to performance and the quality of primary science learning. On the part of the pupils the use ICT, which speeds up the processes may cause learning disparities across different types and learning capacities of pupils especially in the heterogeneous classes wherein fast learners are merged with medium and slow learners. The Importance and Timing of ICT programs in science learning. It has been properly illustrated above that advantages of using ICT in primary science education outweighs that of the disadvantages and that problems identified from different settings can be solved with proper planning and coordination among stakeholders. Whether or not to adopt ICT programs to improve the learning of process skills among primary science pupils is already out of question. The question would be how much exposure to theories and learning the principles of science process skills the learners need before they are exposed to ICT applications. Is it necessary that theories must be learned first before application, or the other way around? The answer requires common sense and areas of concern must be dealt in a case to case basis. There are process skills that require just basic competency such as data encoding, internet browsing, CD-ROMS access. But there are skills that require just theoretical knowledge before ICT applications are used. Graphing is one particular case. To understand the graph, pupils must be taught how it is done and how to anaylyse them. But there are cases when innovativeness and flexibility on the part of the teacher is a better judge. To site an example in most cases pupils are taught about the basics on the physico-chemical properties, such as those mentioned above (temperature, pressure, pH, etc) and what these things are all about before they must be exposed on how to obtain the measurable properties whether conventional of through ICT. The use of ICT here just replaces the conventional which at this age are really outdated. But try to think that other teachers uses unique methods of presenting situations first via simulation software or even data logging programs to spur curiosity among pupils before discussing in depth the concepts behind them. Concepts such as magnetism, the earth, and others can be treated this way. Unless properly regulated, a teacher has the leeway to use his styles in order to achieve the learning outcomes. As a matter of fact, â€Å"who discourages innovation?† Conclusion We have lived into the Third Wave, the Information Age, and no one can argue about that. Whether we like it on not everyone even those who are out of school are exposed to ICT in everyday lives from the TV, the microwave ovens, the heaters, the street lights and everything. These electronic gadgets which have ICT software integrated in them confront us without any advance or basic knowledge about the theories behind them. The fact is everything can be learned if one desires. So if you are tasked to know how to operate a microwave oven you don’t have to understand how the microwave works on the food. But if you want to know about it you have the prerogative to learn. The point is as long as the basic requirement is satisfied then let the children use ICT to learn more. References British Educational Communications and Technology Agency (Becta). 2004. Moving on: The role of ICT in pupil’s transition. Millburn Hill Road Science Park Coventry CV4 7JJ Information and communication technology in primary schools The Annual Report of Her Majesty’s Chief Inspector of Schools 2004/05. Retrived on Jan 4, 2008 from http://live.ofsted.gov.uk/publications/annualreport0405/4.1.6.html Betts, S., (2003). Does the use of ICT affect quality in learning science at Key Stage 3? Studies in Teaching and Learning, pp. 9-17. Hogarth S, Bennett J, Lubben F, Campbell B, Robinson A (2006) ICT in Science Teaching. Technical Report. In: Research Evidence in Education Library. London: EPPI-Centre, Social Science Research Unit, Institute of Education, University of London. Huppert, J. (2002). Computer simulations in the high school: Students cognitive stages, science process skills and academic achievement in microbiology. International Journal of Science Education, 24 (8), pp. 803-821. Mistler-Jackson, M., Songer, N.B., (2000). Student motivation and internet technology: Are students empowered to learn science? Journal of Research in Science Teaching, 37 (5), pp. 459-479. Yerrick, R., Hoving, T., (1999). Obstacles confronting technology initiatives as seen through the experience of science teachers: A comparative study of science teachers beliefs, planning, and practice. Journal of Science Education and Technology, 8 (4), pp. 291-307.

Rule of Law Across the World

Rule of Law Across the World Rule of law, in general, states that no one is above the law. Even if you are the highest ranking official in your country or you are at the bottom echelon of individuals the law will always be equal to all. (LexisNexis, 2014) New Zealand and Canada both incorporate the rule of law in their respective government which is good because it is important that the people, whether rich or poor, can gain equal rights to laws especially in health care since health is the most important aspect in our lives that should be taken care of. According to University of California San Francisco Global Health Sciences (2014), in the past decade, there has been an increased interest in public-private partnership relating to healthcare across the world. This is of good news to the public since this kind of partnership has a long-term effect between a nation’s government and a private sector which helps aid in the welfare of the public and for this be incorporated in the health sector is very helpful. Health is the most important thing to be taken care of and for the government to make a move like this would benefit not only the rich but also those who cannot afford healthcare. On one hand, according to Barrows, MacDonald, Supapol, Dalton-Jez, Harvey-Rioux (2012) who conducted a case study on public-private partnership in Canadian health care, Canada’s healthcare system is primarily a public programme but there are also aspects of care that are delivered privately. This system of theirs has become a problem and a burden at the same time for the government to handle since provincial budgets are at a high in terms of healthcare demands. This prompted the country to adapt the public-private partnership method so as to be able to meet the healthcare demands and to be able to continue their primary goal of the healthcare system which is of the public. On the other hand, New Zealand does not present any public-private partnership with regards to their healthcare system but according to the Medical Council of New Zealand (2011), it has both a public and private working healthcare system which offers high quality of care. The public system is free to all New Zealanders and individuals who are on a work permit visa that is valid for two or more years while the private system offers access to all private facilities for treatment of immediate and non-immediate health conditions. The public system is government funded and works as a community-based model while the private system offers specialist services and primary care at private hospitals. One thing that pans out in New Zealand’s healthcare system is the health insurance they provide. Even though you are not a citizen of the country and you are only here for a vacation or perhaps study purposes, the individual can still be or will be covered by the government’s personal injury scheme insurance known as ACC. The New Zealand judiciary system in itself is independent and has integrity, as stated by the Ministry of Justice, the judiciary’s independence is an important principle to the country’s constitution which leads to freedom from political interference and that members of the House of Representatives cannot criticise a judge. More or less Canada’s judiciary system shows similarities with that of New Zealand’s since it is also independent and shows integrity, as per Forsey (2012), the systems’ independence goes a hundred years back. A judge who makes a decision that the government does not agree with cannot touch him or her. Judiciary independence in Canada is important because the Supreme Court interprets the Constitution and defines the limits of the federal and provincial powers. A system being independent and shows integrity can mean a lot to a country because it entails fairness to all. There will be no abuse and bias in the law and in my educated opinion, this system works well in a healthcare standpoint. With regards to health and security, New Zealand health security to the people is presented in the form of the Social Security Act of 1964 which provides a wide range of medical benefits whether you are an individual who can afford healthcare or not. This act provides a right to free treatment and relief. (McLintock, 2009) In Canada, they have this program called Health Canada which was established to help improve each Canadians health. This program is also an administrator of the Canada Health Act. This program also collaborates with the Privacy Act that gives a person the right to access information about themselves with limited exceptions. This protects an individual’s privacy with regards to health. (Health Canada, 2011) Human rights observed both in New Zealand and Canada are more or less having the same thought. Both countries are giving all their respective citizens equal rights and compensation regardless of race, gender, age, sexual orientation, marital status, family status, and disability. (Justice Laws Website, 2014) In this case discrimination is unlawful and unacceptable. (Human Rights Commission, 2008-2014) Although New Zealand is more diverse than Canada it is still evident that the top priority of both countries is equality. It is important in healthcare that human rights are observed because regardless of where we are from or who we are, we are all human beings. Every nation needs financial assistance or funding, especially in health care, to take care of their people. New Zealand and Canada presents a health care system that takes care of their people by means of health programs that benefit them without getting a single penny from their pockets. Allocated budget for a country depends on the population and the government’s involvement. In 2012/2013 financial year, New Zealand has a $14.65 million allocated budget for health but they the core Crown health spending for the financial year is around $14.5 million. There is also a forecast that the health spending will reach $14.95 million during the 2013/2014 financial year. (The Treasury, 2013) According to Scoop (2013), independent news, the 2013 health budget in New Zealand received the largest increase making available $1.6 billion for health over four years which has an average of $352 million of funds per year. C. COMPETITION Meanwhile, Chai of Global News (2013) reported that Canada will acquire a bill of $211 billion by the end of 2013 on health care alone. The Canadian Institute for Health Information broke down the amount to around $5,988 per individual in health care costs. The amount is not staggering compared to the past decade since for the year 2013 it is only a 2.6 per cent increase in health care spending while the past decade recorded a seven per cent increase per year in health care expense. Although health expense has been increasing in Canada every year, it has toned down a bit for the year 2013 as to the previous years. To furthermore break down on where the amount was spent, 30 per cent was spent on hospitals, 16 per cent was spent on medications and 15 per cent was spent on physicians. Majority, around 70 per cent, of health care spending in Canada is covered by the provincial government. A report by May (2014) from the National Post stated that the public servants’ benefits, to mention sick leaves, will be cut off in order to save billions for the 2014 budget. VI. REFERENCE LIST/BIBLIOGRAPHY Barrows, MacDonald, et al. (2012), â€Å"Public-private partnerships in Canadian health care: A case study of the Brampton Civic Hospital†, OECD Journal on Budgeting, Vol. 12/1, p. 3. Retrieved from http://www.oecd.org/gov/budgeting/PPP%20Canadian%20healthcare.pdf Chai, C. (29/10/2013). Global News; By the numbers: How much did Canada spend on health care in 2013? Retrieved from http://globalnews.ca/news/932105/by-the-numbers-how-much-did-canada-spend-on-health-care-in-2013/ Forsey, E. (2012). Parliament of Canada: How Canadians Govern Themselves Chapter 5 (5.2). Retrieved from http://www.parl.gc.ca/about/parliament/senatoreugeneforsey/book/chapter_5-e.html Health Canada. (2011). Health Canada Privacy Act Annual Report 2010-2011. Retrieved from http://www.hc-sc.gc.ca/ahc-asc/pubs/_atip-aiprp/2011priv-prot/index-eng.php Human Rights Commission. (2008-2014). Human Rights Act. Retrieved from http://www.hrc.co.nz/human-rights-environment/human-rights-legislation/human-rights-act/ Justice Laws Website. (28/03/2014). Canadian Human Rights Act. Retrieved from http://laws-lois.justice.gc.ca/eng/acts/h-6/page-1.html#h-1 LexisNexis. (2014). Rule of Law. Retrieved from http://www.lexisnexis.ca/en-ca/about-us/rule-of-law.page May, C. (11/02/2014). National Post: Canada budget 2014 looks to slash public servant’s benefits in effort to save billions. Retrieved from http://news.nationalpost.com/2014/02/11/canada-budget-2014-looks-to-slash-public-servants-benefits-in-effort-to-save-billions/ McLintock, A. (updated 22/04/2009). The Encyclopedia of New Zealand: Health Benefits. Originally published in 1966. Retrieved from http://www.teara.govt.nz/en/1966/social-security/page-6 Medical Council of New Zealand. (2011). Public and Private Health Systems. Retrieved from https://www.mcnz.org.nz/alpinfo/public-and-private-health-systems Ministry of Justice. The New Zealand Legal System. Retrieved from http://www.justice.govt.nz/publications/global-publications/t/the-new-zealand-legal-system Scoop Independent News. (16/05/2013). Health receives the largest Budget increase. Retrieved from http://www.scoop.co.nz/stories/PA1305/S00296/health-receives-the-largest-budget-increase.htm The Treasury. (07/10/2013). Health: Funding. Retrieved from http://www.treasury.govt.nz/government/expenditure/health University of California, San Francisco, Global Health Sciences. (2014). The Global Health Groups: Public-Private Partnerships (PPPs). Retrieved from http://globalhealthsciences.ucsf.edu/global-health-group/private-sector-healthcare-initiative-pshi/research/public-private-partnerships

The Lost Voice (or I Think This Essay Belongs in This Book) :: Essays Papers

The Lost Voice (or "I Think This Essay Belongs in This Book") You've heard about the dumb farmer who won a million dollars in a sweepstakes, haven't you? When he was asked what he was going to do with the money, he said he'd farm until it was all gone. And did you hear about that farm kid who went to the U of M? Her first reaction on her first day of school was, "Wow! This place could hold a lotta hay!" Years ago, no one could have told me that all of those "dumb farmer" jokes would seriously affect my confidence in my intelligence, abilities, and goals. I never knew what to think about those dumb farmer jokes at first because growing up around a whole bunch of farmers, I never met a dumb one. I just thought they must be somewhere else. When I transferred to St. Cloud State after one year at a small community college, however, I found out those dumb farmers were in my hometown . . . or at least that's what other people thought. And, on the other side of the coin, no one could have ever made me believe that growing up hearing "dumb city slicker" jokes would instill in me a fear of becoming one . . . and make me reject those who already are . . . and hate myself for wanting to be one anyway . . . . The difference between small farming communities and institutions of higher education probably wouldn't be considered a cultural difference. But as we slowly succeed in our attempt to put a clamp on racist, sexist, ethnocentric, and other such jokes, who is fighting the "dumb farmer" jokes and the "city slicker" jokes? Isn't there a voice fighting for a respect between these two groups as well? And if both groups think the other group is stupid, who is defining intelligence, anyway? And what happens when someone like me crosses the border and goes to the "other side?" Do you think about people from remote rural areas when you think about cultural diversity on a college campus? Honestly, I never used to, either, so it's OK if you don't . . . because even though I was raised in a rural community, I never saw myself as "culturally diverse." After all, "cultural diversity," in its most frequently used definition, implies diversity among races, ethnic groups, nationalities, or language backgrounds.

Essay --

Throughout poetry, drama, and fiction, there exist themes and symbols that give readers a dose of reality and human experience. People read literature and end up learning new facts about themselves that they never knew before. This usually happens when the reader is reading literature that they can relate to. An example of this is coming of age stories. When adolescents read these stories, they realize that they share the feelings of the characters and have even had similar experiences. In these stories, the main character is trying to figure out who they are in the eyes of other people. But what they do not know is that they must discover their own identity before other people decide who they are. Two stories that make use of this theme are Araby by James Joyce and A & P by John Updike. Both of these stories feature characters that are coming to terms with their fantasies and realities, and this relates to readers because it deals with the idea of people wanting what they cannot have. In A & P, the narrator, Sammy, observes three young girls, dressed only in bathing suits, who enter the supermarket in which he works. Sammy notices these girls immediately and takes note of every detail of their being. He especially pays attention to the leader of the girls, whom he calls â€Å"Queenie† (Updike 33). Queenie and her friends enter the supermarket believing they are â€Å"decent† (Updike 35). Every customer in the store watches them, and they enjoy the attention they are receiving. The act of entering the store in only bathing suits shows that the girls are both confident and innocent. They do not know that they are dressed inappropriately, and they are clearly comfortable enough with themselves to walk in wearing bikinis. ... ... Queenie was innocent of the fact that she was dressed inappropriately. She entered the store in a bikini because she was confident of herself, not because she was rebelling against the rules of the store. Sammy’s thoughts of Queenie were merely an illusion. The narrator from Araby is different. He does not have a specific vision for his life, but rather a desire for change. His life in Dublin lacks in excitement, and compensates for this by obsessing over Mangan’s sister. He desires fulfillment and satisfaction from change even though he is uncertain of what change will bring. He thinks change will bring adventure and exhilaration, but he learns at the bazaar that it is nothing more than accents and vases. Both of these stories can relate to readers because they both deal with the idea of wanting what we cannot have. Fantasy is very different from reality.

Character of Frair Lawrece in Romeo and Juliet

Friar Laurence is presented as a holy man who is trusted and respected by the other characters. He is an important character in the drama, ’Romeo and Juliet,’ by ‘William Shakespeare. ’ The Friar's role as the friend and advisor to Romeo and Juliet highlights the conflict between parents and their children within the play. Friar Lawrence does not immediately approve of Romeo’s plan to marry Juliet, and asks him â€Å"Is Rosaline, that thou didst love so dear,/ So soon forsaken? Romeo’s arguments in favor of his current love are hardly very creditable: â€Å"Her I love now/ Does grace for grace, and love for love allow/ The other did not. † This is dangerously close to saying that Juliet’s easy enough to make it worthwhile. Friar Lawrence doesn’t agree to help them because he is convinced by Romeo’s sincerity, but for a specific reason (â€Å"in one respect†, as he says), namely that â€Å"This alliance may so happy prove/ To turn your households’ rancor to pure love. † As Romeo is isolated from his friends and family, The Friar acts as a father figure to Romeo.He is one person who Romeo trusts and this is relevant as he is the first person Romeo goes to talk about his love for Juliet, ‘my heart’s dear love is set on the fair daughter of rich Capulet. ’ The Friar is a religious idealist, a philosopher who understands the big picture while other characters in the play are too involved in their interrelationships to share his perspective. He is a holy man, anxious to help the lovers in order to reconcile the Montagues and Capulets and bring peace to Verona, ‘for this alliance may so happy prove to turn your households’ rancor to pure love,’ showing us how his actions were well planned off.Friar Lawrence is the mastermind of the plot. He first creates the plot by agreeing to marry Romeo and Juliet, he does this because he thinks the mar riage will bring peace to the families, ’turn your households rancor into pure love,’ this brings out his intelligence. His wise character is brought out when he says, ‘wisely and slow they stumble that run fastly,’ foreshadowing to us that something unexpected is going to occur. Act four Scene 3 is driven by the conflict between the older and younger generations.The Friar chastises Romeo and reminds him of his good fortune that the Prince has commuted his sentence from death to a â€Å"gentler judgment† of exile. Although Romeo heretofore sought the wise counsel of Friar Laurence, a holy man of spiritual learning, now that Romeo's situation has grown critical, the Friar's advice is not as well received. The Friar's contemplative work is far removed from the blind passion and emotional torment that Romeo is experiencing. Romeo, in his agitated state, is unable to accept the calm, philosophical reasoning the Friar offers.The Friar's willingness to he lp Juliet reflects his concern for his own role in the unfolding events. He has performed an illicit marriage and must now strive to prevent being implicated in the bigamous marriage between Juliet and Paris. The Friar has exposed himself to substantial personal liability, but he faces many opportunities to absolve himself of any involvement. The Friar is a peace-loving yet powerless character whose efforts to promote good are as subject to the whims of fate as anyone else's in the play. The Friar uses his knowledge of flowers and herbs to conceive Juliet's remedial concoction.In Act II, Scene 3, the Friar describes the dual qualities of the flower that is capable of healing yet has the power to act as a poison. The drug the Friar offers Juliet is compounded of opposites and will give Juliet the appearance of death so that she can regain her life and her love. The Friar's plan serves as the mechanism of hope for Juliet, but due to the influence of fate, becomes the vehicle of the tr agedy itself. I feel that Friar Lawrence plays an important role in this drama as he helps the drama to develop and makes it interesting. He is the one who starts the plot, furthers it and then finally ends it.

Theories and goals of education don’t matter a whit if you don’t consider your students to be human beings

The book entitled, A Loss for Words, by Lou Ann Walker, tells the wonderful tale of how a child deals with the disabilities of her parents (Walker 1987).The protagonist of the tale, Lou Ann Walker, narrates her experiences of how she acted as the ears and was the voice for her deaf parents.   While the family setting was warm, loving and typical of most happy families, the challenges that Lou Ann Walker and her parents had to face outside the house constantly challenged their character (Walker 1987).The story revolves around the experiences of Lou Ann Walker who was born in the American Midwest in 1952 and recounts the experiences she has as one of the three daughters who were capable of hearing of Gale and Doris Jean Walker who were both deafened as infants due to illnesses.The inspiring tale of how she served as the â€Å"medium† for interactions for her parents with the outside world.   â€Å"I’d seen plenty of families where there was more communication and les s love, (Walker 1987)† as the author declares when she recalls how warm it was in their home despite the hearing disabilities of her parents.The book is not above the frustrations that people have to deal with when they are outcast and misunderstood and Lou Ann Walker is able to show this through the lighthearted narration of just how crude and condescending the reactions of people were to the plight of her parents.The manner of education that her parents got, while seemingly different for those who are unaware of the circumstances of the hearing impaired, showed just how difficult yet heartwarming it was.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The beauty is in the narration of the tale as it seeks to embed itself in the hearts of its readers and finds a way to bring the comfort and warmth of the author’s own family to the reader.References:Walker, Lou Ann (1987) Loss for Words: The Story of Deafness in a Family Harper Perennial ISBN: 0060914254