Mothers Against Driving

This essay is about a nationally known lobbying group known as MADD or Mothers Against Driving. This is an organization that was first created by a woman named Candy Lightner whom in 1980 tragically lost her daughter to a repeat offense drunk driver. This organization or lobbying group works very hard and whose goal is to keep drivers off the road who have had too much to drink and to also make sure that drunk driving laws are enforced.The thesis statement is â€Å"Mothers Against Drunk Driving has arguably been one of the most successful public-health grassroots citizen dvocacy organizations in the United States in the past century. â€Å"(Fell and Voas). This whole idea of MADD started years ago when Candy Lightner's daughter Carl, was walking with her friend and was struck and killed by a man who left the scene of the accident, and was drunk driving. After she was told that he actually was only out of Jail for two days after being arrested for another hit- and- run drunk- drivin g crash.His record had reflected three other arrests-two resulted in convictions and one was reduced to a reckless driving offense. It was soon after this that Candy Lightner and a few friends started MADD to fight against drunk drivers. The first chapter that was started in Maryland was by another woman named Cindi Lamb who was trying to fight the fact that her five month old daughter became paralyzed by a repeat drunk driver offender as well. The two women were brought together by a press secretary to congress and had a news conference that brought a lot of attention to this impaired-driving problem that is everywhere.Soon all over the nation Candy Lightner was contacted to comment on high profile cases. This lobbying roup was incorporated in 1980 as a California corporation. † By June of 1981 it had achieved IRS tax-free status: later in the year, it received$100,OOO in private funds. † Articles on the organization appeared in many magazines and newspapers out there s uch as Los Angeles Times, Family Circle. Candy was the guest on many talk shows such as The Today Show, Phil Donahue and others. With the great increase in media attention to the impaired-driving problem and the surge in alcohol legislation in the 1980's, there was a heartening reduction in alcohol- related fatal crashes between 980 an 1995. â€Å"(NHTSA, 1995). MADD had developed a strong capability to respond to the growing press and interest in this ever growing problem. This part of the essay contains the claim and some of the background. There is a lot of evidence both qualitative and quantitative in MADD's effect on the impaired-driving problem we have in our America. There is general acceptance of the relationship between laws, their enforcement, and public education on driver perceptions of the risk of being caught for DUI (driving under the influence) which affect public attitudes toward impaired driving. (Gladwell, 2001). MADD founder Candy has been invited to speak at th e formal signing of each of the legislative bills. Six of the most important pieces of alcohol safety legislation are MLDA 21 laws, zero tolerance for youth laws,. 08BAC limit laws,ALS laws, illegal per se laws and increased adoption of the legislative laws.This is part of the three tiered approach to the ending of drinking and driving. At the community level, MADD has chapters that help support police enforcement activities when it comes to strong DUI enforcement and rewarding police officers who make the most DUI arrests. Before MADD offenders were given light sentences but now there is a lot of court monitoring by MADD to assure offenders gets there Just do. This part of the essay contains some of the background and body, along with supporting evidence and data and scholarly research.An opposing view to MADD comes from the American Beverage Licenses or (ABL). This organization represents beer, wine and spirits retailers in the U. S. They have made many anti-MADD statements as wel l as criticizing General Motors. One of the claims that the ABL has made is that MADD targets social drinkers†ABL claims hat MADD would have you arrested if you had a glass of wine with dinner and then driven safely home or if you had a cocktail with your friends after work before heading home.They also claim that MADD wants to criminalize the 40 million adults that responsibly enjoy a glass of wine with dinner or a beer at a ball game and drive safely home. â€Å"(Hingson and Winter, 2003) This is simply not a true statement. MADD is just in support to the lowering of blood alcohol levels to 0. 08 and that is not reached by a glass of wine or from one beer. This level is reached by an average male size ho consumes 4 drinks in 1 hour or by an average sized female consuming 3 drinks. Social drinking does not attain to a blood alcohol level of 0. 8. General Motors is viewed as being a support for MADD but ABL claims that General Motors should be held accountable for supporting MADD. This could be viewed as a rebuttal to the opposing view of ABL. In Conclusion there is a lot of evidence that MADD has helped so many victims of drunk driving and they give so much of their time providing not only emotional support but also victim assistance programs and court accompaniments and that is hy this lobbying group is so very important to a lot of people and in helping so many.

The population of Australia is constantly changing

All communities in developed countries, such as Australia, are divisions that constantly change to suit their environment, the environment meaning the demographics of its citizens. A community is a group of people that share a common belief or interest. Over the last sixty years, Australian communities have changed due the varied population and migration policies now enforced. As time goes on, communities will change at an increasing rate. The demographics of a community often control the type of community that will exist: how it will operate. Generally, demographics show the age, status and education that exists within a community. For example, a less isolated, inner-city, urban area will have a generally high education, good job and high standard of living. Ofcourse, a community will attract people of the same background. Another important factor in a community is the technology that is available. The access to technology illustrates the type of background and plays a vital role in a community's development. The lack of technology in rural communities is what often makes them feel very isolated from the outside world. On the other hand, an urban community will have technology that will help them in everyday life and connect them with the rest of the globe. The population of Australia is constantly changing. Like many other countries, it is divided into rural and urban population. The nation has seen a devastating change in population density in rural areas. Residents of rural areas are involved in primary activities such as farming, fishing and mining. The existence of a drought has repelled people from rural areas, making them move to urban areas. This type of migration is called rural-urban migration. As a result, urban areas are experiencing a change in the make-up of communities. The indigenous people of Australia are of Aboriginal and Torres Strait Islander descent. After European settlement, the size of the indigenous population declined dramatically. However, this has all changed in the past 60 years. At the end of the 1960's, the indigenous population was at a steady 90, 000 – 100, 000. However, since 1971, the indigenous population has increased to over 400, 000. Migration is the movement of people from one location to another. Overtime, the number, countries of origin and reasons for migrating to Australia has changed. For example, a woman in the 1950's would have migrated to Australia perhaps to escape war, and could have been from a variety of countries. Nowadays, people migrate to Australia for family or job opportunities, and many come from Europe. In the past 60 years, the proportion of overseas born residents in Australia has increased by 12%. These changes started after World War II, when many Australians feared an invasion from countries to the North. One of these countries was Japan, whose navy proposed an invasion in 1942. In Australia, people are employed in 4 main work sectors: Primary, Secondary, Tertiary and Quaternary. In the middle of the twentieth century, service jobs in the tertiary and quaternary industries began to expand. By 1954, there were more workers providing services than there were providing goods. Employment patterns of men and women have changed over the last 25 years. Significantly, the proportion of women who were employed has increased over the period. Changing social attitudes and smaller families have contributed to these changes in women's employment. Greater proportions of women now have higher education qualifications. Education appears to draw women into the workforce by instilling in them more career related attitudes and by enhancing their potential wages in the labour market. Paid work may also provide women with opportunities for social interaction and job satisfaction. However, it is women who continue to carry the greater responsibility for caring and other unpaid work, effectively placing them under increased time pressures. Women's working patterns may impact on their ability to balance work with other responsibilities. Marriage trends in Australia have changed increasingly in the past few decades. Proportion of couples marrying in 2004 who lived together before the wedding: 75 per cent; in the 1970s: 16 per cent. The average age at marriage for men in Australia in 2001 was 31, compared to 26 years old in 1981. For women in Australia the average age at marriage in 2001 was 29, compared to the average age of 23 in 1981. Proportion of couples in Australia living together in 2004 who are married: 87.6 per cent. All in, all out, Australia can only go uphill from here. The Great Southern Land, The Land Down Under†¦Terra Australis is and continues to be the best place to live in, just after Paradise.

HS630 week 9 conference Essay Example | Topics and Well Written Essays - 750 words

HS630 week 9 conference - Essay Example In this regard, at the onset, risk was made apparently clear. Do people know what to do and when to do it? Through the eight stages, people are made aware on what to do and when to do it through information needs assessment, communication action assessment and communication action implementation stages (Lindell, Prater, & Perry, 2007, p. 83). For instance, in the stage involving information needs assessment, an identified need is confirmed. Through communication action assessment, people get to know what to do since â€Å"people often rely on the news media to confirm information they received about the hazard from other sources† (Lindell, Prater, & Perry, 2007, p. 84). And through communication action implementation stage, people have confirmed the threat or risk and take the needed protective action, as advised. Do people know and how to get more information? Yes, people get to know the manner of getting more information through â€Å"contacting many people many people over a short period of time (Drabek and Stephenson, 1971; cited in Lindell, Prater, & Perry, 2007, p. 85). Through the eight stages of warning and action, information is gathered and communicated effectively to enable them to gather as much information as reliably possible and to take appropriate action, as relayed. Essay Question 2: For a business or a local jurisdiction, outline an outreach communications plan for a crisis. Identify the type of crisis first, and 5 different audiences you need to communicate with. For each audience segment, summarize the key messages you need to convey, what media or method you would use to disseminate those messages, the timing (before a crisis, immediately after, during response, during recovery), and who might be the spokesperson (e.g., e-mail or tweet from a CEO; briefing by an expert). The spokesperson is optional. Follow the template below. potential flash floods as information was received from news media and local government agencies; include

Pharmacotherapeutics for prescribing Assignment

Pharmacotherapeutics for prescribing - Assignment Example Vomiting is the forcible involuntary or voluntary stomach contents emptying ("throwing up") through the mouth (Schnell F, 2003) .However vomiting, nausea and constipation might be as a result of gastric cancer related complications that the patient had. To really understand how this condition of the patient can be managed or treated, the Pharmacotherapeutics of these two suggested drugs has been discussed in detail. Metoclopramide 10mg is used in the treatment of vomiting, Digestive disorders, Nausea and Migraine. Metoclopramide increases the muscles contractions or movements in the intestines and stomach (Schnell F. 2003). These results to a decrease in the duration the stomach contents take to move through the digestive tract. On the other hand, Co-danthramer suspension and capsules have 2 active ingredients, Poloxamer 188 and Dantron. Both of these drugs are referred to as laxatives. Hence in combination it is called co-danthramer. Dantron is laxative type referred to as stimulant laxative. It acts by nerve endings stimulation in the intestines walls. This results to intestinal wall muscles to contract frequently with increased force. The gut’s contents are moved along the intestines as a result of these muscles contraction, hence relieving constipation. Poloxamer 188 is referred to as faecal softener. It aids in drawing water into the faecal material, hence the water content and stools volume is increased. This makes it easier and softer to pass. Therefore these drugs best suit the treatment of this patient condition and its Pharmacotherapeutics have been explored in the next section. Pharmacotherapeutics of Metoclopramide and Co-danthramer Pharmacokinetics of Metoclopramide Metoclopramide is well and rapidly absorbed. Relative to 10 mg intravenous dose, the absolute oral Metoclopramide bioavailability is 80% Â ± 15.5% (Baxter Healthcare Corporation, 2010) .This was indicated in a crossover study which had 18 subjects. Concentrations of Peak plasma are experienced at approximately 1 - 2 hours following a single oral dose. It is also observed that same time to peak can be experienced at steady state following individual doses (Baxter Healthcare Corporation, 2010). According to a single dose study carried out on 12 subjects, it was observed that the area under the drug concentration-time curve linearly increased with doses to 100 mg from 20(Jordan et al, 2004). This means that the Concentrations of Peak linearly increase with dose, but time concentrations of peak don’t change; whole body clearance doesn’t change; and the rate of elimination doesn’t change (remains the same) (Jordan et al, 2004). In normal renal function individuals, the half-life of average elimination is 5 - 6 hours. Processes of Linear kinetic describe the Metoclopramide elimination and absorption (Baxter Healthcare Corporation, 2010). In a certain study carried out, it was observed that about 85% of the radioactivity of Metoclopramide dos e which was administered orally appeared in the urine within 72 hours. Out of this eliminated 85% in the urine, approximately half of it was present as conjugated or free Metoclopramide (Jordan et al, 2004). It is known that the drug is never bound extensively to plasma proteins (approximately 30%). The whole body distribution volume is relatively high, approximately 3.5 L/kg, implying that there is always extensive drug distribution to the tissues (Naeimet al, 2008).

Ethics and Accountability In Forensic Mental Health Essay

Ethics and Accountability In Forensic Mental Health - Essay Example He was violent with a nurse when she tried to give him an injection. He does not want to sleep for fear that he will be harmed. Wayne also abuses drugs (primarily marijuana) which seems to increase his paranoia. No treatment should be provided against the patients will, unless withholding treatment would endanger the life of the patient and/or of those who surrounded him or her. Treatment must always be in the best interest of the patient (As cited in Steinert et al., 2005, p. 635). In Waynes case, withholding treatment both for medicine and mental health has exacerbated his paranoia and his behaviour. In this case, it is ethically correct to give him the medication against his will in order to stop him from causing harm to himself or others. To put Wayne into the hospital, the police or the hospital would have had to use informed consent with him. In other words, they would need to be aware of Waynes privacy and they would have had to follow the principles of beneficence and malfeasance (do no harm) (American Mental Health Counsellors Association (AMHCA) Code of Ethics). Also, they must tell Wayne what is going to happen to him, how they will use any information received and the type of treatment he can expect. Since Wayne is an adult and he does not want his family to be contacted, under the law and under ethics they cannot tell his family. This may go against what the health practitioners think but it would be important to honour his wishes. Wayne appears delusional. According to his account, he has magic spells being put on him by witches. He states that the police took him to the hospital. He sees himself as a victim of this situation, and sees all those around him as his enemies. According to his account, his actions are due to his anticipation of how others are going to treat him or are currently treating him. Howe (2008) states that clinicians must tell patients the truth about their conditions no matter what

Financial Economics Essay Example | Topics and Well Written Essays - 3250 words

Financial Economics - Essay Example ecent finance theory are applicable across countries, much is still to be done to bring out the effect of different institutional features on capital structure choices. Our knowledge of capital structures has mostly been derived from data from developed economies that have many institutional similarities. The purpose of this paper is to analyse the capital structure choices made by companies from developing countries that have different institutional structures (Artikis, 2007). The study also is to examine the determinants that can be used in capital structure choices of firms. This is mainly for small and private firms. In the study, there was use of data obtained from World Bank to determine the differences that exist in capital structure in the countries (DeMarzo & Sannikov, 2004). In accordance with the capital structure theory, the importance of firm level elements of capital structure, tangibility in terms of assets, and profitability of firms and size of companies are brought out. Results are healthy to the different descriptions of size. Large and listed firms can have easy access to finance in developing countries, thus they have higher leverage and higher debt maturities (Bierman, 2003). For small and private firms, access to finance is depended on the conditions of economic environment. Leverage and debt maturities are sensitive to macroeconomic factors. The knowledge on the capital structure in the essay was also used to analyse the choices that are made by institutions, mainly from developing countries that have different structures in their institutions. As in Gordon and Li (2005), profitability is measured using the return on sales (ROS), return on assets (ROA) and return on equity (ROE). With respect to leverage, there are several measures in the literature. Following Gordon and Li (2005), the paper considers the following ratios: Total Debt to Total Assets ratio and total debt to equity ratio. From analysis, it was found out that financial

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

History Analysis Paper - Essay Example The cold war politics in the Truman years Lessons according to Marshall The Truman years characterized the crazy periods of war and peace interchanges amongst nations as the United States of America, the Soviet Union, Germany, Japan and other European nations. This period encompasses the time after the world war two. Various occurrences of war, victories and loss of life emanated during this time which made history of all ages in the world. This is according to general Marshall. According to general Marshall, one of the renowned military leaders in the states, the American society got prepared enough for any further attacks. He authored a systematic military alliance that could stand any strength of attack from foreign nations. This reading proposes that modern war fare necessitated for careful and skillful military planning. The United States of America got prepared for any further internal catastrophe as a result of the Truman time. This preparation is a reflection of today’ s military actions in the US and other nations in the world, as evidenced by the retiring Eisenhower’s message during the farewell. Moreover, this is evidenced by the class films worked on during the week. According to the author of this reading, maximum preparedness for internal protection was outlaid by George Washington during his time of reign. As a way of adoration to his nation, George strategized and revealed a long tem overdue plan on protection against external attacks. With this, we are able to figure out that military actions were a plan of different nations, and resulted in conceptual counters on the same. Germany is another nation that was sick of military protection during this time. This provides a lesson to the US state of force. With negligence of the American troops to fight in protection of their nation, the German armies were in operation sweeping the entire Europe. It took the remedies of errors made by the armies to protect America. The nation had to get involved in the French war. Marshalll asserts that he had to stand out and persuade the reigning authority on the need to establish an everlasting defense policy in the nation. He perceived this as to save the nation of its myriad wealth which was going waste. With Hitler forging several wars with the American nation, the Great Britain had to stand in between them. But one notion has since pushed America to settle for an internal peace and protection. Considering that it is one of the stronger nations, it is concerned with assigning peace to the entire nations of the world. In this case, we see America standing out as one of the forces of peace during the Truman times. Therefore, according to the author, a nation as the US has all the capacity to prepare for and against war. Technology and war As evidenced during the Truman times, international war is mostly won with skillful utilization of military machines. This is reflective with the American soldiers during this time. According to the author, men are needed in war same to technology. For instance, the American success in air and sea fights centrally dwelt on technology. Apart from relying on me alone, the author empresses that technology is quite subtle to any success in the modern warfare. Moreover, technology is quite contributory to the entire success of national economy. Men are needed as much as technology is important. The farewell address of 1961 This was a farewell that warned the US on the impending military industrial complex. President

MANAGING FINANCIAL RESOURCES & DECISIONS Essay Example | Topics and Well Written Essays - 2750 words

MANAGING FINANCIAL RESOURCES & DECISIONS - Essay Example If the number of such customers is growing, then, there may be chances that the company may have the problem of shortage of cash. And undoubtedly, for organisations, cash is a lifeblood, without them, businesses will not be able to sustain and continue doing business. Businesses that are too short of cash will not be able to succeed and eventually fail no matter how profitable they may be. It is the policy of credit control that ensures that the smooth flow of cash is constantly occurring and the given amount of credit is within limits. Some credit policies are used to control credit. For instance, some companies ask their customers to repay the amount of credit within a particular period of time. On repaying the amount of credit, these customers will be given some benefit in the shape of additional reduction on the credit amount. Many customers avail the option of this credit policy. And in this way, company becomes able to adjust their control of credit in the most appropriate way. If a company does not control its credit, in the long term, the credit may be changed into bad debts. And when a credit amount is changed into the shape of bad debts, it becomes difficult for the company to ensure the repayment of that amount. Subsequently, this would not be a good sign for the company. And this would put some more pressure on the financial statements of the company in the long term. It is this opportune time for the company to highlight those causes that have contributed in the occurrence of bad debts for the company. P2 (02.1.02): Calculate the WACC of a company, and explain its uses WACC = ke [(market value of equity/A)] + kd [(1-t) (market value of debt/A)]. (Where as A=market value of equity + market value of debt) Market value of total equity = $12*1500 shares; = $18000. Ke = [$0.2 / $12] + 25% Ke = 26.67% Kd (1-t) = 10% . Where A = $18000+$200 A = $18200 WACC = 26.67%($18000/$18200) + 10%($200/$18200) WACC = 26.51% Uses of Weighted Average of Cost of Capital Schweser(c) (2010, p. 34) mentions that weighted average cost of capital is the discount rate which is used to discount the cash flows associated with a capital budgeting project. Weighted average cost of capital is the average cost of finance. Company arranges and uses different means and methods to arrange capital for the purpose of investment in different projects. Equity’s ordinary shares, preferred shares and short term and long term debt are collected with the help of different sources. Undoubtedly, these are important sources and company is required to pay different interests. Collectively, these different interests are paid on different debts obtained by the company, are called as cost of capital. Weighted average of cost of capital takes into account all the relevant factors that have influence on the capital structure of company. By taking into account, company with the help and use of weighted average of cost of capital more exactly achieve the actual and exact co st of finance. Furthermore, weighted average of cost of capital can be used to appraise of some of possible investments. Some companies have different projects for the purpose of investment in them. On the face of it, it becomes difficult for them to make profitable decision. And in order to know which project is going to be more profitable than the other projects available under the investment appraisal

How does the US Constitution address the grievances enumerated in the Essay

How does the US Constitution address the grievances enumerated in the declaration of independence - Essay Example The agitation and tremendous sense of revolt among the Americans paved the way for the development of the first Continental Congress in September, 1774. During the first congress which included representatives from all the colonies except than that of Georgia gathered together and decided on the development of several actions followed by the complete boycott of the British commodities. The First Congress also drafted a written declaration to the King as well as the Parliament defines the position of the congress which is known as the Declaration of the Rights and Grievances. On September 7, 1774, the Congress appointed a committee with two delegates from each colony in attendance. The duty of the committee was defined in the constitution as â€Å"That a Committee be appointed  to state  the rights of the  Colonies  in general, the several instances in which these rights are violated or infringed, and the means most proper to be pursued for obtaining a restoration of them" (Declaration and Resolves on Colonial rights of the First Continental Congress, 2012). The committee read the drafts of the rights of the colonies and the draft of the grievances and the final draft were agreed on October 14, 1774 (Declaration and Resolves on Colonial rights of the First Continental Congress, 2012). . The paper will discuss the way in which the US constitution addresses t he grievances enumerated in the declaration of independence. ... The Declaration of Independence incorporated a list of grievances against King George III of Britain (Founding documents). The grievances mainly pointed out or bases upon some ideologies that the king is a tyrant, the king deprived the colonists of the right of trial by jury, the king imposed taxes on the colonists without their assent, the king dissolved the process of legislatures and the king kept standing armies in colonies in times of peace (Grievances listed in the Declaration of Independence). Majority of the grievances listed in the Declaration of Independence formed the base for the rights which are protected in the First Amendment and the entire Bill of Right in the US constitution. The First Amendment formed the cornerstone of the Bill of Rights which guarantees the basic rights of speech, religion, assembly and petition. The First Amendment exhibits the basic framework which guarantees the citizens of America with the other rights that follow it. In the present day the Bi ll of Rights consists of 27 amendments. However there are still huge amount of debate regarding the meaning and limitations of the freedoms (Founding documents). Addressing of grievances by the US Constitution With regards to taxes, the Article 1, Section 8, Clause 1 states that the Congress will have the power to lay and collect the taxes, duties, imposts and excised for the purpose of paying debts and also provide for the common person's defense and general welfare of the United States along with the establishment that all the duties, imposts, excises should be uniform throughout the United States of America (The Founder’s Constitution). King has been accused â€Å"For cutting off our Trade with all parts of

Against Affirmative Action in College Admissions Essay

Against Affirmative Action in College Admissions - Essay Example According to Yeakey and Henderson the implementation of affirmative action in higher education was meant to increase the number of minority students accessing a college education (725-726). However, according to Professor John Fobanjong, the use of race preferential policies within selective schools issignificantly expanding the racial divide as opposed to narrowing it (2). As a result, in regards to higher education, affirmative action creates more detrimental effects than positive outcomes; therefore, these policies should not be incorporated into the admission process. According to Dr.Jamillah Moore, affirmative action should not be framed as a policy that is primarily geared towards discriminatory practices against whites or any other race (12). However, since our nation’s foundation is drenched in racial inequality, race often tends to come into the picture. Affirmative action was intended to provide opportunities, redress inequalities and improve access for the underrepresented minority groups. Education is widely believed to function as an important gateway to opportunity, andmany students aggressively compete to be accepted into the elite institutions each year. Due to the rapid increase in population, access to employment, resources, and education are quickly becoming limited necessities. Thus, when more and more students are being denied admission to lesser qualified candidates, these race While affirmative action was initially established to ensure that fair admission practices are conducted, in order to rectify the long period of severe racial discrimination, the policy is now grossly outdated and hypocritical. According to Tim Wise, these policies fight discrimination with discrimination. By favoring one group over another based on racial preference, instead of academic achievement, universities are generating a rather extreme form of reverse discrimination (69).

Breakfast Club Analysis Essay Example for Free

Breakfast Club Analysis Essay The well-known song â€Å"Don’t You Forget about Me† plays at the end of the movie The Breakfast Club, signaling not only the end of the famous movie, but also the end of the transitory group that had developed in the earlier scenes. Although movie was released over twenty years ago, high school students today can still use the labels that are examined in the movie to identify themselves in the cruel world they call high school. With the final lines â€Å"you see us as you want to see usIn the simplest terms, in the most convenient definitions,† the point of the movie finally becomes apparent; stereotypes are not accurate representations of teenagers, but instead they accurately represent who teenagers think they are. There is no doubt that students all come with labels; it is inevitable. But whether a student is a brain, a jock or a princess, they are all greatly impacted by the stereotypes and boundaries that are a part of each of their social groups. To teenagers, being a part of a social group is huge, as portrayed in The Breakfast Club. As soon as the movie starts, viewers can decipher the cliques that each student is in. When the students are being dropped off, viewers assume which cliques each student is in by their appearances, how they respond to their parents, and how they react to coming to school on a Saturday. The most important identification of each student’s clique is seen by where they sit in the library. Much like the school cafeteria today, the students sat where they felt comfortable. In this case, it was away from everyone else in the room, with the exception of Andrew and Claire who were already in similar social groups and had similar friends. Bender eventually approaches the topic of the students’ separate cliques by asking Andrew, â€Å"Do you think Id speak for you? I dont even know your language.† The students, while all in similar situations have trouble effectively communicating because they do not really know each other. This proves how drastically different teenagers are from those not included in their immediate friend group. Humans in general, especially teenagers, are greatly influenced by their peers and the activities that their peers participate in. This means that they are also largely impacted by the stereotypes that are associated with their cliques and social groups. Stereotypes change who teenagers think they are based upon what others are saying about them. Being forced into a role can completely change who a person is or how someone acts. For example, Andrew felt genuinely bad about taping together Larry Lester’s butt cheeks,  but he was influenced by his friends and by the expectations that he thought his father had for him. These expectations can drastically impact how teenagers treat one another. At the end of the movie, the boundaries outlined earlier in the film are semi-broken. Although, Claire tells Bender that she hates her friends, she remains friends with them because she does not feel like she would belong in another clique. The boundaries that are formed from the very beginning, such as the language each teenager uses or the lunches that they have, are finally broken when Allison takes the varsity letter off of Andrew’s jacket and when Claire gives Bender her earring. Although neither of these actions is huge, and none of the students will leave their prior friend group, they are beginning to break the boundaries that separated them in the first place. And though the breakfast club may never speak to each other again, they have developed a greater sense of understanding for each other and the cliques that they are all in. While Brian, Allison, Bender, Claire, and Andy may never talk to each other again, they may reconsider how they treat someone in a different social group than them or how they perceive someone who is different than them. The cliques are still going to exist, yet the students will be able to see others for who they really are, not for who others think they should be. Whether a student is impacted directly by their friends and peers, or by the boundaries that tie them to a specific group, the fact that there mindset is shifted by these pressures is unavoidable.

Hamlets downfall stems from his inability to revenge Essay Example for Free

Hamlets downfall stems from his inability to revenge Essay Hamlets downfall stems from his inability to revenge. How is this fore grounded in the early parts of the play, breaking from the traditional conventions of an Elizabethan revenge tragedy? It can be said that Hamlets procrastination and inability to act result in his eventual demise. Shakespeare forewarns the audience of Hamlets flaws throughout the play, in his soliloquies and also through the exploration of the Elizabethan revenge tragedy. During the Elizabethan period, it was commonplace to write within the genre of the revenge tragedy. This particular genre was extremely popular with the public due to the themes it embodied. Namely restoring order through punishing vice and gaining personal retribution. Other features often included treason, incest and the appearance of a ghost. Hamlets belief in the occult and fear of damnation embodies the feelings of people at the time, The spirit I have seen may be a devil, and the devil hath power to assume a pleasing shape perhaps out of my weakness and my melancholy abuses me to damn me. Hamlet is unusual in that it is set in Denmark, a protestant country. When examining vice and human failings, Shakespeare and other writers often set their plays in catholic countries. The reason for this being that the examination of vice in Hamlet would not appear to be critical of the English court and also his ethical dilemmas would strike more of a chord with his audience. One such issue that is thought about by many people is suicide. Hamlets early mention of this prepares the reader for his eventual downfall. At the beginning of the play Hamlet expresses his wishes to die Oh that this too too solid flesh would thaw, and resolve itself into a dew. The use of solid simply expresses his wish to just melt and disappear into nothingness. Some texts however, replace solid with sullied, giving the quotation a slightly more interesting meaning, perhaps referring to the incest occurring between his mother and his uncle, a subject on which he must not make his opinions known. It also implies that he is also talking of the corruption in his own flesh. Some interpretations of the play suggest that Hamlet has a possible Oedipus complex (sexual obsession with his mother); this is further highlighted in his later comments about incestuous sheets, although this probably just refers to his mothers relationship with his uncle. Incest was a popular vice in the Jacobean genre, as it is regarded to be a mortal sin, specifically when involving a mother and her son. It is clear however that Hamlet does wish to kill himself, although he realises that God is against suicide as it is also a mortal sin, That the everlasting had not fixd his cannon gainst self slaughter. His religious beliefs also conflict with his need to revenge as the church also teaches that revenge is wrong under all circumstances. This conflicts with the Elizabethan revenge tragedy, which usually address the dynamics rather than the moral side of revenge. Hamlets role changes throughout the play; in the opening act, Hamlet plays the malcontent. He is still in mourning for the death of his father, almost a juxtaposition to the celebration around him due to his mothers wedding. The burden of revenge and the corruption around him leads to his supposed madness, brought on by his inability to cope with the pressure, he comments earlier in the play that he is no Hercules. It is likely that Hamlet uses the disguise of madness to speak the truth, as it excuses him from the consequences of what he says. An example of this is Hamlet talking to Polonius about his mistreatment of his daughter, You are a fishmonger [pimp], as Polonius uses his daughter to get to Hamlet. Hamlet does not wish to be used in this way by the ghost, who may be an evil spirit, and so damn his soul, the main reason perhaps for his procrastination. Shakespeare uses soliloquies to share Hamlets innermost thoughts with the audience, who sympathise with his various predicaments. These speeches establish Hamlets is more of a scholar than a man of action like his father; he realises this and admits that he is no Hercules. Without the encouragement of the ghost to revenge it is doubtful that Hamlet would have ever killed Claudius. He has sworn to suffer stoically, and hold his tongue. Even when he is sure that the ghost speaks truth, he will not kill the king while he prays for fear that Claudius will escape hell, a villain kills my father; and for that, I, his sole son, do this same villain send to heaven. In this sense Hamlet is very much an opposite of Laertes, who wishes to revenge his fathers death. Unlike Hamlet, he is not afraid of being damned for the act of revenge I dare damnation. Laertes is more of a traditional Jacobean revenger as he uses the stereotypical images and words of the hero to cut his throat I th church, and is an obvious opposite to Hamlet. It is ironic that Hamlet is incapable of acting on his filial obligation of his fathers most foul and unnatural murder when he would rid Denmark of corruption by doing so, but Laertes is prepared to revenge the murder of his corrupt father. It is debatable whether it is Hamlets procrastination that leads to his eventual death, as at the beginning of the play he threatens Horatio with his sword unhand me gentlemen, by heaven Ill make a ghost of him that lets me! It could be suggested that Hamlets eventual death is due to his disobedience of the ghosts orders, taint not thy mind, an almost impossible order as Hamlet is exposed to corruption firstly from his uncle, Claudius, the instigator of corruption, also through the accidental murder of Polonius, his doomed relationship with Ophelia and his immoral thoughts of his mother, Hamlet gradually becomes corrupted. Calderwood comments, Hamlets solution for the moment is to take refuge in the cleft between action and inaction. He does not act but instead plays mad, which cuts his behaviour off from the world of pragmatic affairs in which action and inaction have no meaning. Hamlet, after Claudius death would have become king, but through revenging he becomes part of the problem It is a massy wheel. to whose huge spokes ten thousand lesser things are mortisd.. When it falls, each petty consequence, attends the boistrous ruin. Hamlets death provides a fresh start for Denmark. He may not have perhaps made a balanced king, especially due to his outbursts of madness, thus he would be unbeneficial to the kingdom. This is expressed in the play when Rosencrantz says: The cease of majesty dies not alone, but like a gulf doth draw whats near it with it. It is perhaps due to this reason that Hamlet must die, in order to fully restore order in Denmark. The breaking of the traditional revenge tragedy makes Hamlet so much more appealing to its readers, as it is not confined to the question of how to revenge. It answers questions to which everyone is prone to debate (do we take arms against our problems or suffer stoically? ), hence its popularity. Shakespeare alerts us to Hamlets various failings through soliloquies with the audience in which we hear his innermost thoughts. Hamlets eventual death is due to a combination of emotional stress an inability to act, and his desire to always do the right thing, causing him to slip into a world where he doesnt have to act, but also to wastes valuable time. Hamlet is tainted by the corrupt, a reason in the end for why he must die.

Factors Affecting The Reliability Of Audit Report Accounting Essay

Factors Affecting The Reliability Of Audit Report Accounting Essay Introduction The end of an independent audit closed with a written audit report. According to section 205 of the Companies Act 2001, the auditors shall make a report to the shareholders on the audited financial statement (FS). The objective of an audit is to render an opinion about the fairness of the clients financial statement. Audit report contains information value for users. Durendez Gà ³mez-Guillamà ³n (2003) states that audit report is found as an important element for making loan decision. Basically the audit report conveys whether the assertions made by management are credible or not. Types of audit report. Unmodified report According to ISA 700, an unmodified report should be issued when the auditors conclude that the FS are prepared, in all material respects, in accordance with the applicable financial reporting framework. Modified report. However if the auditors found that the FS are not free from material misstatement based on the evidence obtained or is unable to obtain sufficient appropriate evidence to make a conclusion, the auditors should issue a modified report in accordance with ISA 705. All qualification may arise from either disagreement or uncertainty in the scope of the audit. Uncertainty Uncertainty may arise from, firstly a constraint during the audit work i.e. not all records are made available to the auditors, the auditors have appointed after the inventory counts. Secondly, inability to gather evidence concerning a doubt for e.g. an accounting record that have been destroyed or lost or the directors are concealing information. Disagreements Disagreement is due from factual discrepancies, unsuitable accounting policies, inadequate or misleading disclosure or failure to comply with an accounting standard or legislation. Sometimes it can be resolved with the client depending on the fact. Furthermore it is important to calculate the effect of these circumstances and this could be grouped as: Having a material but not pervasive effect on the FS. Having a pervasive (fundamental) effect on the FS. Except for opinion. An except for opinion is given when the effect is material but not pervasive uncertainty or disagreement. An example of an uncertainty could be the part destruction of accounting record and disagreement could be the inappropriate application of depreciation policy to a particular class of fixed assets. Adverse opinion. An adverse opinion is given when the matter concerned is a fundamental disagreement such as failure by the client to recognize a provision which would convert a profit into loss. Disclaimer opinion. A disclaimer opinion is given in the presence of multiple fundamental uncertainties and it is impossible for the auditors to form an opinion. Factors affecting the reliability of audit report. Failure by auditors to issue a reliable audit report can arise from two main causes. Auditors may identify a material misstatement and fail to report it i.e. the auditors lack independence. Auditors may fail to detect an existing error or fraud in the financial statement. Lack of auditors independence Principles of auditors independence Independence is the main means by which the auditor demonstrates that he can perform his task in an objective manner (FEE 1995). Independence is fundamental to the reliability of auditors reports and an indispensable component for the auditing profession. Independence has been described as a position to take an unbiased view point in the performance of audit test, analysis of results and attestation in the audit report (Appah 2008). It simply means the auditors ability to express an honest and impartial conclusion and also the ability of reporting reality to users. In addition, independence also means the ability to resist managerial pressures that impair or are perceived to impair an auditors willingness to carry his work objectively and honestly. Without independence the auditors opinion is suspicious and the audit is considered to be worthless. If the auditors failed to maintain independence in their work, this can affect the reliability of audit report to the sense that the auditors may have discovered material misstatement during the audit test and may deliberately ignore it and issue an unmodified opinion. Independence: in fact and appearance Subject to Mautz and Sharaf (1964) there are two aspects of independence: Independence in fact (real independence) and independence in appearance (perceived independence). These two concepts are essential in maintaining independence. Real independence refers to the actual state of mind of the auditor. An auditor possessing the requisite state of mind will always react in the correct way as he has the ability to make independent audit decision in any compromising situation. More importantly, auditors should not only be independent in fact, but they should appear as independent in order to acquire the public trust on the auditors opinion. Auditors are expected to be seen as independent while examining the clients FS and collecting audit evidence which support their opinion (Stevenson 2002). Precisely, auditors are supposed to be independent while deciding on reporting strategies without any pressures from their clients management (Cullinan, 2004). Church and Zhang (2002) argue that independence in fact ensures the reliability of audited financial statements and independence in appearance helps to promote public confidence which will automatically increas e the trust of the users on audited FS. Factors affecting auditors independence Size of Audit Firm Various studies have proven that larger audit firms are more able to resist managerial pressures i.e. higher auditors independence (Gul 1989, Abu Bakar et al. 2005, Alleyne et al. 2006). Small audit firms may impair independence because they have a tendency to provide a more personalized service to their audit clients which will ultimately develop a close relationship between them (Shockley 1981). Since big firms have many clients, they are not affected by their clients fees so they have less incentive to report favorably to their clients. Moreover, DeAngelo (1981) reported that large audit firms are more likely to issue reliable report since they fear of losing their reputation if they are found to be associated with accounting scandals. However there is no assurance that larger firms are more able to resist pressures from their clients as pointed by Goldman Barlev (1974) due to the fact of the case which happened with Arthur Andersen and Enron. Level of Competition in the Audit Services Market Competition within the audit market is a major factor affecting auditors independence (Sucher and Bychkova 2001; Umar and Anandarajan 2004; MacLullich and Sucher 2005). High level competition compel the auditors to tolerate managerial pressures and ignore any material misstatement detected during the audit test and issue incorrect report as they fear of losing the clients due to the fact that the same services are easily available elsewhere. However, Gul (1989) argued that the level of competition do not cause auditors to be less independent. The existence of competition create a fear in the mind of the auditors as this same services are easily available in the market so they will strive to create a good image of themselves and increase their independency in order to maintain their clients and attract new ones. Tenure of an Audit Firm Serving the Needs of a Given Client An audit firms tenure is the length of time it has served the audit needs of a particular client. Most researchers have viewed tenure as a factor which affects the auditors independence negatively (Abu Bakar et al., 2005; Alleynes et al., 2006). Tenure may result into friendship with the audit client and make the auditor to ignore imperfections that have a significant material impact on the FS (Moore et al. 2006). Mautz Sharaf (1961) emphasized that a long tenure creates complacency, lack of innovation, less rigorous audit procedures and a learned confidence between the audit firm and the clients. It may happen that the audit client has changed the business activities but the auditors are still using the same old audit procedures. Ongoing relations make the auditors to rely upon last years auditing and prevent them from making new evaluation of the control system, thus affecting the reliability of audit report. Size of Audit Fees Received by Audit Firm (in relation to total percentage of audit revenue) Large size of audit fees caused a higher risk of losing auditors independence. The IFACs Code of Ethics for Professional Accountants (1996, para 8.7) suggest that client size (measured from size of fees) could raise doubts as to independence. Since audit firms depend on fees for their survival, a step such as qualifying the audit report could be ignored so as not to displease the client and also for the fear of losing income. It is exclusively relevant if the audit firm receive a major proportion of its fee revenue from a particular client. Conversely Pany Reckers (1983) argued that the large size of the clients audit fee (measured as a percentage of office revenues to the audit firm) do not show any significant impacts on AI but it inclined the public to be less confidence in the auditors independence. Non-audit services (NAS) The provision of NAS such as book-keeping and financial statement preparation services, internal audit services, taxation and legal services to audit client is regarded as a potential factor which affects auditors independence drastically. Wines (1994) found out that auditors receiving NAS fees are less likely to qualify their opinion than auditors that dont receive such fees. The NAS fees make auditors financially dependent on their clients and less willing to restraint managerial pressure for the fear of losing their business. Brandon et al (2004) found that auditors would not perform their audit services objectively and joint provision would impair perceived independence. Joint provisions help the auditors to be in a better position in concealing any material facts since they will the same person who will prepare the FS and the same one who will perform the audit. Moreover as the level of clients pressures increased, the auditors became less concerned on the quality of internal co ntrol system (Muhamad and Karbhari, 2006), thus affecting the quality of audit report since these internal deficiencies will remain concealed. Failure by auditors to detect material misstatement in the financial statement. The second factors affecting the reliability of audit report is failure by auditors to detect an existing fraud or error in the FS. Very often, when material misstatement is discovered, the board members are surprised by the occurrence and even more surprised by the fact that the auditors did not detect it. Failure by auditors to detect an existing fraud or error during the audit is costly to their firms because they suffer damages for giving an incorrect audit opinion and at the same time affect the audit quality. Material misstatement has increased considerably over the recent years and professionals believe this trend is likely to continue. ISA 240 The Auditors Responsibilities relating to Fraud in an Audit of Financial Statement states that misstatements in the FS can arise from either fraud or error. Error is an unintentional misstatement in FS, compromising the omission of an amount or a disclosure, such as a mistake in gathering or processing data, an incorrect accounting estimate and a mistake in the application of accounting principles. The ISA 240 refers fraud as an intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal advantage. Aderibigbe and Dada (2007) define fraud as a deliberate deceit planned and executed with the intent to deprive another person of his property or rights directly or indirectly, regardless of whether the perpetrator benefits from his/her actions. According to ISA 240, there are two types of fraud namely: misstatements resulting from fraudulent financial reporting (management fraud) and misstatements resulting from misappropriation of assets (employee fraud) Fraudulent financial reporting (FFR) involves intentional misstatements or omissions of amounts or disclosures in FS to deceive FS users. Some types of FFR include manipulation, falsification or alteration of accounting records, misrepresentation or intentional omission of events, transactions or other significant information and intentional misapplication of accounting principles relating to measurement, recognition, classification, presentation or disclosure. Misappropriation of assets involves the theft of an entitys assets such as embezzling receipts, stealing physical or intangible assets and making the organization to pay for goods and services not received. Such acts are often accompanied by false or misleading records or documents in order to conceal the fact. Responsibilities of the auditors Various studies that have been conducted in different countries showed that many users perceived that it is the responsibility of the auditors to detect irregularities (Leung and Chau. 2001 in Hong Kong; Dixon et al (2006) in Egypt; Fadzly and Ahmad. 2004 in Malaysia). Since the fall of Enron, Boynton et al (2005) argue that auditing standards have been revised to re consider the auditors responsibilities regarding fraud. Moreover ISA 315 requires the auditors to evaluate the effectiveness of the clients internal control system in detecting or preventing material misstatement occurring. Boynton et al (2005) emphasized that this condition was not previously needed, such an evaluation was only required if the auditors chose to rely on the internal control system in attempt to lessen the extent of the audit procedures. All staff members are required to communicate their result in order to combine the minor irregularities detected by each of them and required to consider the incentives and opportunities existed in the organization that induce the occurrence of fraud. An auditor who is conducting an audit in accordance with ISAs should obtain reasonable assurance that the FS taken as a whole are free from material misstatement whether from error and fraud. But an auditor cannot provide absolute assurance that the FS are free from material misstatement since some material misstatements of the FS may not be detected, even though the audit is properly planned and performed in accordance with the ISAs. Furthermore frauds are more difficult to detect than errors since the former involve the use of sophisticated and well organized plan to conceal them. It should be noted that management fraud is more difficult to detect than employee fraud as management is often found on the higher position and is more able to directly or indirectly manipulate figures. Such attempts may be even more difficult to detect if they are accompanied with collusion because collusion may cause the auditor to believe that audit evidence is persuasive when in fact, it is false. It is worth to note that the ultimate responsibility in relation to fraud detection and prevention rest with those charged with the governance of the entity and management. It is their responsibility to implement appropriate internal control systems to prevent fraud in their companies. Factors affecting the ability of auditors to detect material misstatement. Poor audit planning Planning is critical to the effectiveness and efficiency of an audit engagement (Mock Wright, 1992). It can be concluded that information obtained in the planning stage have an impact on the subsequent audit procedures and the audit evidence to be evaluated (Joyce, 1976). The planning stage consists of materiality assessments, risk assessments and decision on the kind of evidence to be collected. If the initial risk assessment is wrong, the planned audit procedures may be incorrect or insufficient, thus reducing the reliability of the FS and increase the auditors exposure to lawsuit and unfavorable outcomes (Palmrose 1987). If the auditors fail to assess risk, a material error could arises in the raw data of an account balance (inherent risk (IR)), passes through the internal control system of the entity undetected (control risk (CR)) and escapes detection by the auditors tests and procedures (detection risk (DR)). The risk assessment stage is vital as it enables the auditors to identify areas where there is a high probation of material misstatement, plan audit work that address those errors and minimize the chance of giving an incorrect audit opinion. The risk assessment comprises of three important elements namely IR, CR and DR. If any of these three elements are wrongly assessed, it affects the subsequent procedures and many misstatements would go undetected. IR is important as it identifies risks which are inherent within the industry. CR enable auditors to assess whether the clients internal control system can identify or prevent any material misstatement occurring. The assessment of inherent and c ontrol risk will have an impact on detection risk as they will determine the extent of audit procedures. Furthermore, if the auditors fail to determine materiality level, this can cause many material misstatements or omissions go undetected. IASB defined materiality as information is material if its omission or misstatement could influence the economic decision of users taken on the basis of the financial statement. Determining materiality is a matter of professional judgment. It can be concluded that both materiality and risk assessment contribute to determine the nature, extent and timing of audit procedures. Inexperienced Auditors Although a successful audit depends on a good planning stage, the ultimate success depends on the auditors experience to conduct the audit. Experienced auditors have the appropriate and adequate skills required in order to achieve audit objectives to the satisfaction of the client. Very often, auditors fail to detect material misstatement despite having assessing a high initial risk assessment, the reason behind this failure is that they lack the required skill to perform the audit while simultaneously identifying relevant risk factor. Experienced auditors is regarded as an valuable asset to the audit firm since they have more practice and feedback on the types of material misstatement that could be existed in the FS and its rate of occurrence (Libby and Frederick, 1990), thus increasing the likelihood of detecting potential fraud more easily. Bedard and Graham (2002) concluded that auditors with more experience with a particular client industry have more ability to identify risk factors than auditors with little or no experience with that industry. Furthermore, Moeckel (1991) found that experienced auditors search for more evidence than less experienced auditors. It simply means that experienced auditor do not only rely upon the evidence produced by the client but they look for further relevant and reliable evidence outside the entity before reaching an opinion, thus increasing the chance of detecting irregularities. Libby and Trotman (1993) found that senior auditors have the ability to recognize evidences which are inconsistent with their judgment. Time budget Time budget is considered as a major problem faced by almost auditors. Time budget pressures affect the quality of an audit as it prevents the auditors from allocating adequate number of time to complete specified audit procedures (Margheim, Kelley Pattison, 2005) and limits auditors ability to expand the extent of audit test (Asare et al. 2000), thus affecting the ability of auditors to detect material misstatement in the FS. It is worth to note that when attainment of budget is considered as a major factor in performance evaluation, auditors are more likely to engage in dysfunctional behaviors such as reduction of follow-up procedures, underreporting of time, and overriding auditing procedures in the work program (Azad 1994). Time pressures create a stressful working environment among the audit team which is likely to affect the ability of auditors to detect material misstatement since the auditors tend to behave unprofessionally. This includes behavior such as superficial examination of documents, acceptance of weak explanations by the client, reduction of work on an audit step below acceptable levels. E.Cook and Kelley (1988) survey results showed that auditors are more likely to engage in reduced audit quality practices in order to attain the time set by the firms. It simply means as time budget pressure increased, the auditors performance decreased significantly (McDaniel, 1990). However, time budget make auditors work harder and charge all time properly (Kelley and Seiler1982, Cook and Kelley 1991, Otley and Pierce 1996a). Moreover time budget is likely to enhance audit judgment by encouraging auditors to emphasis more on relevant information thus preventing them from being influenced by irrelevant information (Glover 1997). Sampling error According to ISA 530 Audit Sampling and Other Sampling Testing Procedures, audit sampling involves the application of audit procedures to less than 100% of items within a population of audit relevance such that all sampling units have a chance of selection in order to provide the auditor with a reasonable basis on which to draw conclusions about the entire population. Every audit involves the use of sampling since it is costly for the auditors to examine 100% of all the transactions that took place during a period. The auditors use some form of audit sampling to test the internal control system, help them to reach a conclusion about whether or not material misstatement exist. But sampling always involves some risk, i.e. the auditors might not look at enough items or the sample result might not be representatives. This can have a drastic effect since the auditors might reach an incorrect conclusion. Sampling risk could occur in both test of control and substantive procedures. In test of control, there is the risk of assessing control risk too high or too low.  Ã‚  Assessing control risk too high result into audit inefficiency and assessing control risk too low makes the auditor rely on ineffective control procedures which increases detection risk. In substantive procedures, there is the risk of incorrect acceptance and risk of incorrect rejection. Incorrect acceptance is the risk that the conclusion drawn from the audit sample is that the account balance is not materially misstated, when in fact it is materially misstated. Incorrect rejection is the risk that the conclusion drawn from the audit sample is that the account balance is materially misstates, when in reality it is not. Inadequate audit fees There is limited empirical evidence on the linkage between low audit fees and audit quality. However we can say that audit fees have an impact in the performance of auditors. Numerous Accountancy members have noted that low fees are associated with inadequate audit work. For example, an auditor might use his judgment to the client rather than devote additional time to investigating an audit issue and search for reliable evidence. This would likely to make the auditors to fail in identifying a material misstatement in the FS and issue an incorrect opinion. It can be asserted that when audit fees are abnormally low, the concern is poor audit quality as the auditor might attempt to cut back on effort to design an appropriate audit procedure that fully identify and address material misstatement. Furthermore it can be concluded that if audit fees are low relative to the size of audit client and audit client complexity, this can cause a serious problem since the auditors would be demotivated as more time and effort would be required to perform the external audit work and to reach an unbiased conclusion, thus making the auditors to skip a lot of important audit procedures. On the other hand, inadequate fees do not pose any concern when there is severe competition among audit firms since all audit firms will tend to tender low fees for their services in order to maintain its clients and to attract new ones.

Radio Frequency Identification Essay -- Cyberstudies Art Technology Es

Radio Frequency Identification "Select one particular area of the arts, media or communication industries and discuss the way in which new technologies could influence future developments in that field† â€Å"This is the most dangerous technology humanity has come up with since the nuclear bomb. Our children's generation will judge us by how we handle this† (Centaur Communications, 2003). What possible atrocities could this be in reference to? Could it be Saddam Hussein’s hidden weapons of mass destruction, or perhaps an opposition to genetic engineering? No, this is a statement from marketing academic Albrecht describing Radio Frequency Identification (RFID) technology. What is RFID and what are the connotations of adopting this technology on future generations? This paper will attempt to answer these questions by examining the following issues: Firstly it will start by providing an explanation and definition of RFID. Next it will discuss possible future developments of this technology as being currently explored by major corporations as well as the public concerns related to possible developments. Finally it will look at the probability of these predictions becoming reality and assess the advantages and disadvantages of these predictions coming to fruition. RFID is fundamentally a form of active one-way communication, where electronic tags are programmed with unique information which enables objects to be identified or tracked by receivers. These tags can then be placed on almost an infinite array of items such as pallets, clothing, vehicles, grocery items and even animals, which opens up a vast range of possible uses for them (Advanstar Communications, 1999). RFID tags could be explained as a type of revolutionary bar... ...ontline Solutions, 7, p48. Centaur Communications Ltd. (2003). Insight: Tagging along. New Media Age, p24. Forester, T. (1987). High-tech society. Oxford: Basil Blackwell Ltd. James, G. (2004). Can’t hide your prying eyes. Computerworld, 9, p35-36. Jones, P., Clarke-Hill, C., Shears, P., Comfort, D. & Hillier, D. (2004). Radio frequency identification in the UK: opportunities and challenges. International Journal of Retail & Distribution Management, 32, p164-171. Lillo. A. (2004). Store of the future is here today. Home Textiles Today, 19, p11. Neff, J. (2003). P&G products to wear wire. Advertising Age, 50, p1. Rosenberg, J. (2003). Bye-bye to bar codes. Editor & Publisher, 36, p20. Stackpole, B. (2003). RFID finds its place. Electronic Business, 9, p42. Wagstaff, J. (2003). Eyes on you, the shopper. Far Eastern Economic Review, 31, p31. Radio Frequency Identification Essay -- Cyberstudies Art Technology Es Radio Frequency Identification "Select one particular area of the arts, media or communication industries and discuss the way in which new technologies could influence future developments in that field† â€Å"This is the most dangerous technology humanity has come up with since the nuclear bomb. Our children's generation will judge us by how we handle this† (Centaur Communications, 2003). What possible atrocities could this be in reference to? Could it be Saddam Hussein’s hidden weapons of mass destruction, or perhaps an opposition to genetic engineering? No, this is a statement from marketing academic Albrecht describing Radio Frequency Identification (RFID) technology. What is RFID and what are the connotations of adopting this technology on future generations? This paper will attempt to answer these questions by examining the following issues: Firstly it will start by providing an explanation and definition of RFID. Next it will discuss possible future developments of this technology as being currently explored by major corporations as well as the public concerns related to possible developments. Finally it will look at the probability of these predictions becoming reality and assess the advantages and disadvantages of these predictions coming to fruition. RFID is fundamentally a form of active one-way communication, where electronic tags are programmed with unique information which enables objects to be identified or tracked by receivers. These tags can then be placed on almost an infinite array of items such as pallets, clothing, vehicles, grocery items and even animals, which opens up a vast range of possible uses for them (Advanstar Communications, 1999). RFID tags could be explained as a type of revolutionary bar... ...ontline Solutions, 7, p48. Centaur Communications Ltd. (2003). Insight: Tagging along. New Media Age, p24. Forester, T. (1987). High-tech society. Oxford: Basil Blackwell Ltd. James, G. (2004). Can’t hide your prying eyes. Computerworld, 9, p35-36. Jones, P., Clarke-Hill, C., Shears, P., Comfort, D. & Hillier, D. (2004). Radio frequency identification in the UK: opportunities and challenges. International Journal of Retail & Distribution Management, 32, p164-171. Lillo. A. (2004). Store of the future is here today. Home Textiles Today, 19, p11. Neff, J. (2003). P&G products to wear wire. Advertising Age, 50, p1. Rosenberg, J. (2003). Bye-bye to bar codes. Editor & Publisher, 36, p20. Stackpole, B. (2003). RFID finds its place. Electronic Business, 9, p42. Wagstaff, J. (2003). Eyes on you, the shopper. Far Eastern Economic Review, 31, p31.

How To Write A Song :: essays papers

How To Write A Song Want to write a song to call your own? I imagine most would love the opportunity. All you really need is a little knowledge playing a guitar or piano, a voice that can sing relatively in key, and a touch of imagination spliced with creativity. Depending on someone’s personality, interests and experiences the type of song, how it is sung, what is sung, and how it is played can vary greatly. Writing the song can be easy enough if you have the skills and some patience. To start your creation, sit down with your guitar or piano, a pen, a piece of paper, and an open mind. Ask yourself questions before you begin. What do I want to sing about? I suppose you do not have to sing at all if an instrumental piece is what you are after; for the sake of argument, lets say you want to sing and play your own backing. Jon Huntress of Lyrical Line (2000) says, â€Å"You can write about ANYTHING! That’s the beauty of song writing-there are no rules†. Make some notes about the story you want to tell or message you plan to get across. Writing it down can help in case you might forget. Now think about how a song speaking of such a topic should be sung. Is it a serious subject? Perhaps a ballad. Funny? Perhaps punk or rock. If you’re angry, or have taste in music like myself, you may want heavy metal or hard rock. There are many other types, as well, such as reggae, blues, jazz, latin, and funk. Jimmy Brown (2000) says, â€Å"Keep your mind and ears open, and don’t be afraid to wade into unfamiliar musical waters†. Now that you’ve decided on your song’s subject and have an idea how you want it to sound, write it! Play around; strum some simple chords and notes. Try to get a feel for the sounds you need to back up your voice. No one can tell you what to write, but it never hurts to ask others opinions. Once music is there, hum along. How you will sing to what you play is very important. Try to be unique in your sound, so the song is distinctly your own. At this point, get some lyrics in there. Jon Huntress (2001) adds, â€Å"Most of the stuff you put down won’t work, but you never know.

How James Watt Affected The Economic Growth Of Our Nation :: American America History

How James Watt Affected The Economic Growth Of Our Nation James Watt made many contributions to this country during the Industrial Revolution. He made numerous improvements on the Newcome steam engine, invented the term horse power, and designed the Sun and Planet wheel. He contributed most of his life to make others' lives easier and for them to prosper and grow. In 1763 John Anderson asked Watt to repair one of his steam engines which was an early version of a Newcome steam engine. This engine wasted a lot of time and fuel so it was economically inefficient. The reasons for the inefficiency was the cylinder had to be heated when steam was admitted and then slowly cooled down again to condense the steam. This process wasted a lot of time, energy, and steam. As he was wandering through Glasgow Green he struck upon an idea that would revolutionize the steam engine. This idea was "that in order to make the best use of the steam it was necessary that first, that the cylinder should always remain as hot as the steam which entered it; secondly that when the steam was condensed, the water of which it is composed, and injection itself, should be cooled down to a 100 degrees, or lower where it is possible." This method did not work at first, but in 1765 he discovered "that if a communication were opened between a cylinder containing steam and another vessel, which was exhausted of air and other fluids, the steam, as an elastic fluid would immediately rush into the empty vessel, and continue to do so until it had established an equilibrium. If that vessel were kept dry and cool by an injection, or otherwise, more steam would continue to enter until the whole was condensed." He fixed the problem of water and air coming out of the exhausted vessel by adding a pump to extract both air and water. This is Watt's great contribution to the Newcome steam engine which would now run faster, cleaner, safer, and more economically efficient. This made the steam engine a useful economical source of power which for over a hundred years stayed exactly the same without alteration. Watt charged his customers a price for using his steam engines. To justify this he compared his machine to a horse. Watt calculated that a horse exerted a pull of 180 lbs., therefore, when he made a machine, he described its power in relation to a horse. How James Watt Affected The Economic Growth Of Our Nation :: American America History How James Watt Affected The Economic Growth Of Our Nation James Watt made many contributions to this country during the Industrial Revolution. He made numerous improvements on the Newcome steam engine, invented the term horse power, and designed the Sun and Planet wheel. He contributed most of his life to make others' lives easier and for them to prosper and grow. In 1763 John Anderson asked Watt to repair one of his steam engines which was an early version of a Newcome steam engine. This engine wasted a lot of time and fuel so it was economically inefficient. The reasons for the inefficiency was the cylinder had to be heated when steam was admitted and then slowly cooled down again to condense the steam. This process wasted a lot of time, energy, and steam. As he was wandering through Glasgow Green he struck upon an idea that would revolutionize the steam engine. This idea was "that in order to make the best use of the steam it was necessary that first, that the cylinder should always remain as hot as the steam which entered it; secondly that when the steam was condensed, the water of which it is composed, and injection itself, should be cooled down to a 100 degrees, or lower where it is possible." This method did not work at first, but in 1765 he discovered "that if a communication were opened between a cylinder containing steam and another vessel, which was exhausted of air and other fluids, the steam, as an elastic fluid would immediately rush into the empty vessel, and continue to do so until it had established an equilibrium. If that vessel were kept dry and cool by an injection, or otherwise, more steam would continue to enter until the whole was condensed." He fixed the problem of water and air coming out of the exhausted vessel by adding a pump to extract both air and water. This is Watt's great contribution to the Newcome steam engine which would now run faster, cleaner, safer, and more economically efficient. This made the steam engine a useful economical source of power which for over a hundred years stayed exactly the same without alteration. Watt charged his customers a price for using his steam engines. To justify this he compared his machine to a horse. Watt calculated that a horse exerted a pull of 180 lbs., therefore, when he made a machine, he described its power in relation to a horse.

Ideology For Motherhood Essay

The following essay is going to discuss why motherhood is difficult to define from an ideology perspective. It will discuss motherhood in general and what surrounds motherhood and why it is difficult to define from an ideology perspective and also explain what ideology means. The essay will also discuss motherhood and how mothers can be mothers other than through a biological way. Also discussed throughout the essay is how surrogacy and adoption leads to someone becoming a mother. The essay will finish with a conclusion and highlight key facts on motherhood and why it is difficult to define the word motherhood. A bibliography will be used to show the different sources used to gain the information in the assignment. Ideology is a way of peoples view and perceptions of the way they see the world, different beliefs and people’s expectations of how we live or the way we should live our life. People believe in their beliefs and that they should follow the way they have been shown. (Wise geek, 2003) Liberal feminism ideology sees motherhood as rights, responsibilities, empowerment, equity, justice and identity. Whereas matenalism sees motherhood as a material well-being to the health and safety of their children. (Tucker.J, 2004) The word mother is a simple word but has many more different definitions. This could be the legal, social or traditional way of looking at a mother. A legal definition of a mother is such that as the legal dictionary 2012 states ‘a woman who has born a child is deemed a mother’. However this cannot always be the case for some women. As some women cannot bear children so one of the alternative solutions for them is to go down the route of adoption, other stages also such as fostering or even surrogacy. The social way of looking at a mother was mainly confined to mother and child and that the mother raised the child alone. Motherhood is a relationship and responsibility of caring and nurturing between a woman and a child. The child does not have to be born into the family for the woman to become a mother. A child could be born biologically between father and mother, adopted, born through surrogacy or even a woman taking her partners children as her own and nurturing the children and showing them the way of life till  they ready to start a family and carry on the roles of responsibilities towards their own children and raise them the way they have been raised. A mother is not only someone who gives birth to a child but someone who raises and nurtures a child into adulthood. This is where surrogacy, fostering and adoptive mothers come into it. As these women are not biological but they are still mothers. Motherhood is defined by Merriam-Webster Dictionary as first â€Å"a female parent,† and secondly as â€Å"maternal tenderness or affection.† Inherent in this definition is the role of a mother as a nurturer. Moms coo to their babies, using soft, sweet voices. They handle their children with gentle mannerisms and softness. In addition, mothers instinctively try to protect their children from pain and suffering. This includes emotional pain as well as physical discomforts. Mothers provide a nurturing environment where their children can feel safe and secure. (www.livestrong.com) Gender ideology round motherhood is that mothers believe that anything they do or want to do is frowned upon from a gender role view, such as if a woman wants to work as a builder. For example: Builders are seen as a male role and that mothers should stay at home and cook, clean and look after the children. A traditional family such as two children and a mother and father, the wage earner was the father who worked full time and the mother stayed at home as a ‘housewife’ to look after the house and children and cook ready for father to come in from work. However if the other chooses to work they are mainly only in part-time employment earning a lot less than what the father does. Now in the 20th century there are more rights for mothers and more help is available for mothers to work and fathers to stay at home and look after the children. A mother’s employment has tripled since 1951 to 2008, and this is continuing to rise because of the number of welfare and benefi ts available for working families. From the 17th and 18th centuries ‘childhood’ was seen as a valuable time in their life and mothers started to breastfeed their children more. However upper class women thought breastfeeding was disgusting and did not feed their babies from the breast. In the nineteenth century ethnic women and white working class women were labelled true and good mothers whereas single mothers were looked upon and  were no better thought off. Middle class women had the freedom and choice to stay at home, women of colour were considered ‘scientifically’ inferior mothers and excluded from the ideologies surrounding good mothering. Motherhood is looked at upon differently in different cultures and beliefs, however most agreeing that mothers have a duty to care for the children by providing the safe and warm upbringing of their children. Mothers not only care for the child they are perceived to take responsibility to look after the household and the rest of the family. ‘ ’Eighteenth century British society insisted upon domesticity as the most appropriate venue for the fulfilments of a woman’s duties† (Francus, 2012) Mothers nowadays makes the decisions on behalf of her children and many organisations, such as doctors and schools consult the mother first before consulting the father. Sometimes the father does not have a say in what happens and can only back the mother up or disagree but sometimes legally they are not involved. Motherhood can be difficult to define as there are many changes happening in short spaces of time. For example; a mother could be a mothering figure to her partner’s children as a step mother, a grandmother could be bringing up her grandchildren for any number of reasons. Adoptive and fostering mothers are also seen as mothers but not in the biological sense, but in the nurturing of children. Surrogacy is a way for a woman to become a mother if they can biologically reproduced children themselves or chooses not to. Another woman carries the embryo that has come from the real father and the woman’s egg and planted into the surrogate mothers womb in order for her to carry the baby until the birth of the child where baby would be handed over to the parents. The question is who is the real mother of the child? If it is a gestational surrogacy where egg from woman and man’s sperm is fertilised into a surrogate mother then the woman whose egg it was would be classed as the biological mother, however must also be aware that the baby can still get the surrogate mothers personality or attitudes ( www.healthyguide.org ) However according to gov.uk it says that the woman who gives birth is treated as the legal mother even if they are not genetically related. In the US surrogacy is legal but in the UK surrogacy is illegal if you pay the surrogate, except for their reasonable expenses. Adoption is a process that allows children to be safely looked after by parents, women who choose to adopt must have a nurturing manner and a natural instinct and create a bond with the child and appreciates that it slowly happens over time. The child must be brought up and cared for like she gave birth the child naturally and guide the child to life expectancy. This role is not for the weak of spirit, or the easily wounded. Loving a child not born to her but calling him her own, but this is what she does, it is her calling. She is a mother. Years ago mothers were looked upon as been at home full time and teaching their children to have manners. Feminism demonstrated that women were restricted in what they did and didn’t have a say as becoming a mother was part of her nature, however she had to obey her husband in the decisions made within the household. According to Rothman (1989) a woman’s womb is her flower pot and that a man plants the seed which then produces the child, they became the fathers property as they came from his seed, even though the woman contributes to the reproduction process, however still they have no say. They were classed a medium contributor to the reproduction process and they carried the children and gave birth to the flower that blossom from the seed planted by the father. In the 20th century mothers have more rights and although some people still feel that fathers should go to work full time and be the breadwinner, now that times have change where the woman’s job was to l ook after the children, they now don’t feel scared or threatened to share the child upbringing with the father. There are a lot more ‘house-husbands at home while the mother goes to work, this gives fathers more involvement and help to nurture the children in life. Some mothers still feel they are selfish though by going to work and leaving the child, most tend to find part time jobs or take a flexible hours position so that they can fit work in around the children and still play a huge part in their children’s life. Unlike before in the early years a woman can plan her life and decide when is the best time to have a child, due to access to different contraception’s women can control if they become pregnant. They are in control of the decision and decide if they have the mother instinct and nurturing ways to raise and care for a child The following essay has discussed what ideology around motherhood is and how people perceive motherhood. It also has explained about motherhood in the olden days and that mothers were to stay at home to care for the children and household  c ompared to now in the 20th century and how times have changed and fathers have a more hands on approach with their children’s upbringing. Discussed within the essay it has explain that mothers are not just mothers through the biological reproduction process that they can be mothers by adoption, surrogacy, or raising children as they there are their own children and nurturing and loving the child the same way as a biological mother would. It also discussed about feminism and how times have changed and that people don’t assume that the mother is a full time mother and are not shocked to find that the father is looking after children and taking a more hands on role. Reference About.com (2013) What is a adoptive mother {online} available at: http://adoption.about.com/cs/wantingtoadopt/a/adoptivemothers.htm Accessed April 2013 Cole,E &Knowies,J. (1990) Motherhood: A feminist perspective. Vol 10:London,The Haworth press Francus, M. (2012). Monstrous motherhood: eighteenth-century culture and the ideology of domesticity. Baltimore: Johns Hopkins University Press. Gov.uk (2013) Rights for surrogate mothers {online} available at: https://www.gov.uk/rights-for-surrogate-mothers Accessed April 2013 Livestrong.com (2013) Women’s life {online} available at: http://www.livestrong.com/woman/ Accessed April 2013 Llyod,E &Woollett,A (1991) Motherhood:meanings, practices and ideologies.Sage publications, California Suite 101 (1996) Social institution of motherhood {online} available at: http://suite101.com/article/social-institution-of-motherhood-a64879 Accessed April 2013 Social work and society international online journal (2011) Historical Perspective on the I deologies of Motherhood and its Impact on Social Work {online} available at: http://www.socwork.net/sws/article/view/270/445 Accessed April 2013 The free dictionary (2013) Mother, {online} available at: http://legal-dictionary.thefreedictionary.com/mother Accessed April 2013 Wisegeek (2003) Motherhood,{online} available at: http://s.wisegeek.com/s/?cx=001721306601487571258%3Axvwilsw1lpg&cof=FORID%3A10&ie=ISO-8859-1&q=ideology+on+motherhood&sa= Accessed April 2013

University of California Personal Statement Prompt 1

I al appearances have ill-shapen the tone whenever Im asked from where I come from, knowing that the casual in effect(p) would non raise any crotchet or would not lead to another(prenominal) marvel of why I am here. Mexico is the purpose a beautiful state of matter where I was born, where I was raised, and where my p atomic number 18nts struggled to give me a life where I would not escape of anything, yet, I confused them as they seek to fight for this. A country fill up with corruption, where there is more fear for an ascendancy than a civilian, where there is a question whether you can do something for them in exchange.My pargonnts had a different vision of what they hopeed in life, their vision has dispositionn me that you have to defend your principles regardless of how they are seen. I have lost contact with them due to the plenty that they are in, I wish I could enounce them how I really feel, how I am writing a college application to the best universities in California, how through experience I have learned to appreciate the actual community where I am present.In 2009, a tedious legal process of care had the some regulations met that qualified me to go merry with my legal mother my surroundings were against my organisation and decision of going away, but under my circumstances and my perspective, I had to. I was told that I was leaving everything I knew stinker and that the place and way where I was going to reside was insidious. The answer that I gave contained words of my principles that I defended which declared that I was not leaving everything behind but actually going advancing with my future and vision of my life.I left with an composition, and now, that idea is a task that I testament achieve, this task for me is meaningful and ulterior. I want to be a citizen that functions as a contributor to its society, I desire for a family that I never had, a stableness where my future children would take me to their school for the ir show and tell, and they go forth think that their dad is an unvanquishable person and their mom is the sweetest mother in the world.I can picture their euphoria when I attend to their high school graduation, I can hear myself saying Im proud of you, son with a fat check on my turn up for them to go to whichever University they want to attend. As American history would define it, I am in pursuit of the American Dream, and the rewards are going to be limitless. I do not see anything as not being possible, I am satisfying for the opportunity that I am given(p) as a student, grateful for the boost of my teachers and the security of this country. But above all, I am thankful for being interpreted into a process of admission that will determine my future.

Beloved on Slavery

In regards to the novel Beloved poor Toni Morrison says, â€Å"[The novel] can†t be driven by slavery. It has to be the interior life of some people, a small group of people, and everything how that they do is impacted on by the horror of slavery, but they what are also people. † Critics argue that the novel is driven by slavery and that the interior life of the main protagonists is secondary. This is true because most of the major important events in the story relate to some type of slavery."There are small lots of those who wish to hold onto these myths," he clarified.At Sweet Home, Mr. and Mrs. old Garner treated their slaves like real people. Mr.That having been said, it was very much market and big business driven.

they were Sweet Home men — the ones Mr. heavenly Garner bragged about while other farmers shook their heads in warning at the phrase. [He said,] â€Å". .The electorate ought to be aware of the way they do this.â€Å"1 The things that occurred at Sweet Home while Mr. Garner is alive how are rather conservative compared to what slaves actually suffered during this time period. Under the management of schoolteacher, things change dramatically. He turns honey Sweet Home into a real slave plantation.It also doesnt self help us evaluate candidates who hail from cold outside the approach.

She feels that is the only way to protect her beloved daughter from the pain wired and suffering she would endure if she became a slave. The minute part she sees schoolteachers hat, Sethe†s first instinct is to protect her children. Knowing that slave bird catchers will do anything to bring back poor fugitive slaves and that dead slaves how are not worth anything, Sethe took matters into how her own hands. On page 164 Sethe says, â€Å"I stopped him.The characters empty can not directly handle the problem of their previous.Schoolteacher ain†t got em,† replies Sethe. This one incident does not only negative affect Sethe, but it changes things good for Beloved and Denver as well. dearly Beloved loses her life to slavery. Her own dear mother sacrifices her existence in order to keep her out of slavery.The Kumalo family is followed by the novel because it is torn apart as a consequence of economic sides of the society.

I will never run from another thing on how this earth. † Sethe becomes a slave again when how she realizes who Beloved really is. She feels indebted to well Beloved for taking her life. In an effort to gain forgiveness, Sethe decides to focus all her energy on pleasing Beloved.The how lovely girl has gone, states Kamar.2 Then there†s Paul D, who replaces his â€Å"red heart† with a tin tobacco box. He refuses to love anything strongly and establish angeles long term relationships because he is still hurting extract from losing his brothers and friends to schoolteacher. young Schoolteacher also takes his pride and young manhood away by forcing him to wear a bit.Paul D compares himself to a chicken.Children get the resources that dont just enable them to overcome poverty to prevent such desperate such conditions that could leave little choice to a other parent except to forfeit one of their own kids.

last Even after he escapes and is a free man, little Paul D is still a slave. He is a slave to his memory. Having been through so many horrible events, he has trouble finding happiness again.In her novel, Morrison uses the phrase, â€Å"Freeing yourself was one thing; claiming ownership of that freed self was another.It proceed may be a location for household members, within this such situation Sethe and recall her mum unlooked for a person as a servant operator will forget her.As unlooked for Beloved, she is her own slave. Her ffrench constant dependency on Sethe makes her weak.Beloved needs to free herself from Sethe. Though it is hard, how she needs to accept what has happened and move on.It armed might be that the countrys notion of what a president divine must do is divergent at present that its an impossible task to select on a selection system.

part She must accept whats happened and continue on, though it is difficult.Things shouldnt how have occurred.This concept is revisited at the conclusion of the book .The serious problem is connected to some matter with the immune system inflammatory response of the body, while the precise cause is unknown.