Unit 065 Essay - 2409 Words

Unit 065. Promote learning and development in the early years. Outcome 1.1. There are seven areas of development in the EYFS. The seven areas of development and are split up as three main areas and are physical development, personal, social and emotional development, communication and language. The other four are still important but not detrimental as the other areas and they are Understanding of the World, Literacy, Arts and Design and Maths. Physical Development. Physical development is the area of physical activity for moving and handling including fine motor and gross motor skills. This area of development includes gross activities such as running, walking, climbing etc and also fine motor so pencil/ brush control, handling objects†¦show more content†¦In my setting we daily follow the EYFS and have at least one activity relating each learning area daily and we have a focus activity each week that relates to a different area each week so every child is assessed on that area by following the learning objectives set out in the correct age and stage in the EYFS guidance. As key workers we assess our key children in all areas to achieve to their standards and we record these in their learning development journals which we share with the child and parents. At the end of their time in our setting the child is four years old getting ready to enter reception in schools so they will be on their way to achieving the early learning goals they should reach by five years and this is recorded in their learning journeys and end of setting evaluation. Outcome 2.1. When I am planning work an individual I will observe them and assess how they liked the activity, if it kept their attention and if they were able to do it and if not what they require practice on. By observations and assessments I can plan work for the child I know they can achieve and enjoy. The child’s interests are paramount so what they enjoy is essential to my planning. I can also ask the parents of interests when weShow MoreRelatedMedicl Prduct Company8065 Words   |  33 PagesHarvard Business School 9-694-065 Rev. March 17, 1995 Medical Products Company At the beginning of their three-day meeting in March 1990, Mr. Roberto Hausman, the president of the Disposable Devices Sector of the Medical Products Company (MPC), welcomed the group assembled around the conference table. This promises to be a very productive meeting. A window of opportunity has opened up for us, and it appears that we finally have a chance to resolve, once and for all, some of the issuesRead MoreGrowing Convergence Research At NSF Big Ideas : Lab Report1492 Words   |  6 PagesDCL Overview The Dear Colleague Letter: Growing Convergence Research at NSF (NSF 17-065) described an initial set of opportunities to explore Convergence approaches within four of the research-focused NSF Big Ideas. 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The exceptional quality of Wellfit productsRead MoreCase Solutions Fundamentals of Corporate Finan ce Ross, Westerfield, and Jordan 9th Edition18521 Words   |  75 Pagesof his aftertax salary is: PV = C {1 – [(1 + g)/(1 + r)]t} / (r – g)] PV = $40,700{[1 – [(1 +.065)/(1 + .03)]38} / (.065 – .03) PV = $836,227.34 Wilton MBA: Costs: Total direct costs = $63,000 + 2,500 + 3,000 = $68,500 PV of direct costs = $68,500 + 68,500 / (1.065) = $132,819.25 PV of indirect costs (lost salary) = $40,700 / (1.065) + $40,700(1 + .03) / (1 + .065)2 = $75,176.00 Salary: PV of aftertax bonus paid in 2 years = $15,000(1 – .31) / 1.0652Read Moreanswer to the Bond Evaluation, Selection, and Management17701 Words   |  71 Pagesreal assets that these units of government often ï ¬ nance through the sale of ï ¬ nancial claims on either the revenue generated from a particular public sector project or from future tax revenues. 2. The ï ¬ nancial market can be described as a market for loanable funds; that is, a market where there is a supply and demand for loanable funds. The supply of loanable funds comes from the savings of households, the retained earnings of businesses, and the surpluses of units of government. The demandRead MoreTask Performance Of Persons With Disabilities2364 Words   |  10 PagesFactor .791 .207 Job Specific Task Performance Factor .816 .136 Job Specific Task Performance Factor .799 .071 Job Specific Task Performance Factor .720* .136* Job Specific Task Performance Factor .775* .191* Job Specific Task Performance Factor .791 .065 Job Specific Task Performance Factor .763 .092 Job Specific Task Performance Factor .719 .071 Job Specific Task Performance Factor .743 .141 Job Specific Task Performance Factor .765 .134 Job Specific Task Performance Factor .781 .138 Job Specific Task

The World Is The Best - 1018 Words

As time elapses, ideas, thoughts, and view of the world tend to modify. I assume that the literature that is present from hundred years ago until now, displays a shift of religion to nature. Religion used to be the basis for most of the things, but as new ideas approached, nature began to replace it. Not implying that nature completely replaced religion, but it became a new way to understand the world. I believe there is always going to be a debate on which way to understand the world is the best. Religious people would argue that the bible is the guide for lives and the way to control the world, but on the other hand, science also tries to explain this idea. William Bradford, from 1590 to 1657, on his writing â€Å"Of Plymouth Plantation,†Ã¢â‚¬ ¦show more content†¦How would it pleased God to see a person die in a desperate manner even if they had sin? God gives us life and would pardon our sins if we seek for him. However, I believe the puritans, including Bradford, felt that there was no option of forgiveness. According to what I have read in Bradford’s story, I would say that religion could make someone selfish. I am not against religion, but this is what I conclude based on this literature. I feel this way because it seems that they just think for themselves. They believe they are perfect and that anyone else is evil. I feel that being a religious person, should not make them feel superior like the puritans did. I believe that in God’s eye we are all the same, but the puritans saw the Native Americans as savages and not pure. An example of this is in the â€Å"first encounter† the puritans had with the so called savages. â€Å"Thus it pleased God to vanquish their enemies†¦and by his special providence so to dispose that not any of them were either hurt or hit†¦Ã¢â‚¬  (79) In my point of view, here is a clear example of how they are being selfish. They are just worried about them not being hurt, but what about th e savages? I feel that religion means caring for everyone, but here I see the opposite of that. Again, how God would be pleased by an

King I have a dream Essay Example For Students

King I have a dream Essay King I have a dream Courtney Moore Mrs. Ramos Part One Composition II Journals Utopia Sir Thomas Mores Utopia is a story in which the author describes, in his opinion, the model society. His main focus is to show us a world without poverty, greed, or crime. The heart of this society is based on the fact that there is no such thing as class or inequality; socially, economically, or otherwise. More tells us of a Utopian society that shares the same language, customs, institutions, and laws. He explains to us how all of these things will defer a wanton society from happening. More saw a world in shambles; Utopia was his cry for internal peace and security in a fictional society. The Prince In The Prince Niccolo Machiavelli presents a view of governing a State which is drastically different from that of humanists of his time. Machiavelli believes the ruling Prince should be the sole authority determining every aspect of the state and put in effect a policy, which would serve his best interests. These interests were gaining, maintaining, and expanding his political power.1 His understanding of human nature was a complete contradiction of what humanists believed and taught. Machiavelli strongly promoted a secular society and felt morality was not necessary but in fact stood in the way of an Effectively governed principality.2 Though in come cases Machiavellis suggestions seem harsh and immoral one must remember that these views were derived out of concern Italys unstable political condition.3 The Declaration of Independence DECLARATION OF INDEPENDENCE On June 7, 1776, Richard Henry Lee proposed a resolution to the Continental Congress stating that these United Colonies are, and of right ought to be, free and independent States. Four days later Congress appointed a committee to draft a declaration embodying the intent of the resolution. The committee, consisting of Thomas Jefferson, John Adams, Benjamin Franklin, Roger Sherman, and Robert R. Livingston, pressed on Jefferson the task of writing their report. On June 28 the committee submitted to Congress A Declaration by the Representatives of the United States of America, in General Congress Assembled. The Congress passed Lees original resolution on July 2, thus deciding in favor of independence, but took three days to debate and amend the committees draft declaration before approving it on July 4. The Unan imous Declaration of the 13 United States of America (the Continental Congress never officially called it the Declaration of Independence) was engrossed on parchment, and on August 2 every member present signed it, the remaining members signing later. On August 28, 1963, on the steps of the Lincoln Memorial in Washington, D.C., the African-American civil-rights movement reached its climax when Martin Luther King, Jr. spoke to over 200,000 people attending his March on Washington. Those who attended the speech included many demonstrators, both blacks and whites. Kings speech was mainly about the fact that African-Americans have still not truly gotten the equal opportunity they fell they deserve. This is also the reason why all of the demonstrators came. The crowds demanded voting rights and for an end to racial segregation and discrimination. King was able to rally the crowds behind him with his speaking talents he had developed while a Baptist preacher. He told of the struggle ahead, the importance of nonviolence, and also his dream of the future. .

Josiah Bartlett (1729-1795) Essays - Josiah Bartlett, New Hampshire

Josiah Bartlett (1729-1795) physician, Revolutionary patriot, chief justice and governor of New Hampshire, was born in Amesbury, Mass. He was educated in the common schools, and studied medicine. He opened practice in 1750 in the town of Kingston in southern New Hampshire. He was married on Jan.15, 1754, to his cousin, Mary Bartlett of Newton, N. H. They had twelve children. He was elected to the Provincial Assembly in 1765. In 1767 he was appointed by the royal governor, John Wentworth, a justice of the peace and soon after a colonel of a regiment of militia, but when he took the side of the patriots he was dismissed from these offices, in February 1775. Previously, in 1774 he was recognized as an active patriot by his appointment on the important Committee of Correspondence of the Provincial Assembly and by his election to that Assembly's Revolutionary successor, the first Provincial Congress, which chose him as one of two delegates from New Hampshire to the first Continental Congress. Although he was unable to accept this election, because of the recent destruction of his house by fire, believed to have been set because of his activity in the popular cause, in 1775-76 he was again chosen as a delegate to the Continental Congress, and in the latter year was the first to vote in favor of the adoption of the Declaration of Independence, to which his name was duly affixed. In I778-79 he was the first to vote for the proposed Articles of Confederation and Perpetual Union which took effect Mar. 1, 1781. In 1779 New Hampshire appointed him chief justice of its court of common pleas. In 1782 he was promoted to be associate justice of the superior court, and to chief justice in 1788. He ended his service on the bench in 1790. Tradition and his own reported statement make it probable that his decisions, like those of other lay judges of that period, were based upon equity. Some of the ablest lawyers of that time declared that justice was never better administered in New Hampshire than when the judges knew very little law. In 1790 and each of the two following years he was elected to the highest office in the State, that of president. In June 1793, he was chosen as the first governor of the state. At the close of his term of office in 1794, because of ill health he withdrew from politics. He died at his home in Kingston on May 19, 1795.

The Things They Carried Book Report

The Things They Carried Book Report Free Online Research Papers I read a book called â€Å"The Things They Carried† by a man named Tim O’Brien. In this book O’Brien wanted to show his readers about his past war times and what him and his platoon had to endure day after day. He wanted the readers to understand that war is much different than just being out killing people. His main goal was to express the hardship he endured and the guilt he receives even after doing something right. In the book O’Brien would explain how everyday he would have to carry his weapon, Pictures of family, water, food, medical supplies, knives and many other things. Not only would he and his platoon have to carry all of their equipment, but also they would have to walk miles on end while they carry it. His platoon changed their schedule to avoid detection. They would move only at night and during the day rest. When someone goes to war its not all about ‘go over there and kill everyone so we can win’. Our troops kill only if their life is in danger. After each kill the soldier has to endure guilt. Not all soldiers are like that. Some change as O’Brien explains in this book. After a soldier kills a few he becomes immune to the guilt and treats the dead just as if they were alive. O’Brien explains that all the men in his platoon would go to the dead and shake their hand and talk to them. He was new to this whole war thing at the time and was disgusted in seeing them treat the men/women with such disrespect. A soldier’s job is to obey his commands, to protect himself and his country; if the only way he can accomplish that is to kill he will. Killing to survive and save others lives in our world’s eyes is right but to a soldier its way different. It’s different because the kill is on his back and not ours. He will never be able to forget his first kill. His whole life he will have to live with this false guilt. This is why we need to support our troops. Research Papers on "The Things They Carried" Book ReportCapital PunishmentHarry Potter and the Deathly Hallows EssayThe Hockey GameArguments for Physician-Assisted Suicide (PAS)Book Review on The Autobiography of Malcolm XTrailblazing by Eric AndersonEffects of Television Violence on Children19 Century Society: A Deeply Divided EraGenetic EngineeringQuebec and Canada

Working (Entirely) from Home

Working (Entirely) from Home You might want to make the switch to freelancing entirely from home if you’re, for example, disabled like me, or you’re reclusive and prefer life behind the keyboard. Here’s how you can run your freelance writing business from home: Choose the right jobs. Some jobs (like travel writing) can’t do without travel: Skip those. Other times editors may make an exception if you explain your situation. Freelance career boards like Problogger and Writers’ Job Board are rich sources for jobs. Cold pitching magazines and blogs is another. Also consider working remotely as a copywriter or editor; look at classifieds like Gumtree, Indeed, Linked-In and Freelancer. Avoid the mills and scams. Many work from home writing jobs online are outright scams or content mills with terrible rates. Things like make money now and 2,000 words at $5 total should set off alarm bells. Scammers like these are rife on sites like Freelancer and best avoided. Real work is found Set your schedule. Plan for work not to interfere with your home life, and the other way around. People will assume you have more free time, so make it clear to everyone when you will be working. It’s hard not to ‘take your work home ’, so know when to switch off, too. Plan your calendar with scheduling software like Thunderbird, EasyAppointments or OpenLava Your house is your office. Dedicate at least one room to work as your office. Minimally include filing cabinets, a bookshelf, desk, comfortable chair, and clear lighting. Think ergonomically; everything comfortably within reach. Decide if you will see clients or interviewees in your home and keep the office neat. Consider the background when you’re interviewing via webcam, including noise. A plain color wall-back with little audio disturbances like wind or electronic hum is ideal. (See Hope’s office background here.) Business expenses change. As a from-home freelancer, your business expenses change. Your rent (or mortgage) pays for your office, and you’ll spend less on items like travel expenses and client dinners but more on utilities and phone plans. Keep track, most importantly for your filing tax returns but also to maintain awareness of where your money is going so you can make informed choices. Privacy and safety. Be sure that people won’t show up at your house unannounced. Never share your address or images of your house and family online. Rent a post box for business correspondence. Stalkers can happen. Consider basic security like a panic button or set your laptop up as a security camera for little to no cost with iSpy or Rear View Mirror. Interviewing remotely. You can conduct most interviews remotely ((whether interviewing someone for a story or being interviewed yourself), via secure email like ProtonMail, phone, webcam or VoIP (like Skype, Appear.in or ooVoo). Ask your source which is best for them, and be flexible for the one who wants to interview you. Double-check technology with a test-run and buy a decent headset and speakers. Logitech, AKG and Sennheiser are good brands. Record and file interviews with permission using software like MP3 Skype Recorder, Automatic Call Recorder (for Android) or Audacity for PC. Working online. Project management tools and cloud services instantly connect you and those you work with. You can upload documents, send messages and upload schedules across the board, and it’s great for keeping track of interviewees and co-workers. basecamp.com/ taskworld.com/ dropbox.com/ Making the switch to a home base? It’s really not as hard as you might think: all it takes is a couple of changes to your routine, and then, of course, a â€Å"do not disturb† sign for the office.

How Far Do You Agree that Video Games Have Had a Negative Effect on Essay

How Far Do You Agree that Video Games Have Had a Negative Effect on Society - Essay Example There is a constant need to update oneself in the field of technology. Although video games are considered a separate industry of computers and online games it is extremely popular all around the world. It is for this reason that the need arose to study the effects of video games on society. Research has it that these games have had negative impact causing the society to collapse due to globalization. Video games are a virtual mode of entertainment. This form of entertainment received much attention when there was any better to be done in order to utilize time. Eventually the senior generation and traditional values became things of the past. One of the major negative effects of video games is the violence caused by it. The violent form of entertainment made the world scarier place forcing the youth to carry guns to places like school for their own protection which indirectly increased the chance of getting shot (Gentile, 2003). This vicious circle was a result of addiction to video games which included online games as well. The negative impact could easily be controlled if allowed access in a proscribed atmosphere. Unfortunately the world of gaming dragged the feeble mind into an abyss from which it was very difficult to pull oneself out. Another very significant downbeat influence of video games is the desensitization towards the harsher realities of life. The actual violence which occurs all around the world seems to be of lesser importance with the next level of the game in mind. The preoccupied mind fails to integrate the daily life situations with personal interests (Gentile, 2003). â€Å"Highly involving games would be more likely to disrupt cognitive rehearsal of thoughts related to positive mood† (Vorderer & Bryant, 2006). This implies that negative moods are likely to be generated with the exposure to violent and aggressive video games. Studies link exposure to violent content of these games (Gentile 2003). Video games became the center of disc ussion ever since the over-playing of these games started to reflect among children and especially teenagers. A lot of research has been done on the effect of video games hence there is much hype about the negative aspect of gaming. Games are good for human mind. But society in the modern world is surrendering to the latest development in technology allowing experimentation on younger minds without putting disclaimers on games which are easily accessible through the internet. Video games have become a source of comfort for the teens. They console them in times of loneliness and alienation from their own family (Ritzer, 2004). Social trends in the United States have been observed to go in a decline because of lesser interaction among people. This is because they spend more time on the computer mostly playing video games or using the social media network which has confined their socialization to a box instead of open gatherings (Sparks, 2006). It is a fact that video games are not age restricted. They are played by people of all age groups. The rate of playing video games increased from two hours a week to two hours a day in the 1980s. Everyone, however, does not agree that video games have an adverse effect on children. Psychologists point out that this may not be the case. Video games can damage the cognitive development of people and lead

Nursing sociology_Analysis and critical evaluation of primary health Essay

Nursing sociology_Analysis and critical evaluation of primary health and community care services from perspective of health professionals about aged care - Essay Example Home and Community Care (HACC) is a cost-sharing program between the Commonwealth and State/Territory governments to enable the aged individuals to remain in their own homes by financially supporting the old individuals’ primary carer. (Department of Health, 2008) As part of strengthening the goals of HACC program, members of HACC Program can receive financial support up to $12,000 each year whereas HACC carers can also receive $12,000 each year for their service (Aged Care Policy Directorate, 2006). Aside from HACC, Community Aged Care Packages (CACP) also Extended Aged Care at Home (EACH) also strengthens support for aged population within their own home. CACP provides the aged people with support service which focuses on the complex caring needs of aged individuals whereas EACH aims to delivery health care services at home (Australian Government, 2008). Australia has inadequate number of registered nurses (Kearney & Thomas, 2008, p. 5) Because of the limited government funding, as much as 2.6 million people in Australia receive healthcare services from informal carers instead of receiving care from primary carers (Austin et al., 2005; Gilmore, 2004) as compared to the actual health care demands of the aged population. Allen Consulting Group (2007) reported that there are only 57 primary carers that handle the health care needs of 100 aged individuals today. Since informal carers do not have sufficient knowledge on ways to protect themselves from strains, this group of people are more prone to suffer from physical injury. To increase the number of primary nurses and protect their health and well-being from excessive workload, the Australian government provides educational financial assistance ($9,316) to nursing students (Kearney & Thomas, 2008: p. 5). Aged Care Policy Directorate. (2006, April). Retrieved September 25, 2008, from Guidelines for Service Provision Levels in the Home

Black Leaders Essay Example for Free

Black Leaders Essay Booker T. Washington and William Edward Burghardt Du Bois were influential black leaders. Their leadership strengthened the minds of the black race. During the decades of Reconstruction following the Civil War, African Americans struggled to be assimilated into the new American society. To do this African Americans required social and economic equality. Two great Negro leaders that emerged for this cause were Booker T. Washington and W. E. B. Du Bois. With these two strong-headed men, another problem arose. They both sharply disagreed upon the strategies needed to gain these equalities. Washington preferred a gradual, submissive, and economically based plan. On the other hand, Du Bois relied upon a more agitating and politically aggressive plan. They worked for the advancement of African-Americans in American society, but their methods of achieving this goal and their leadership style differed greatly from one another. It is hard to fathom that two men, who helped to strive for the great goal of racial fairness, could have been such opposites, but it is true. Booker T. Washington, a former slave and the founder of the Tuskegee Institute in Alabama, believed that African Americans needed to accept segregation and discrimination for the time being and concentrate on elevating themselves through hard work and material prosperity. The eventual acquisition of wealth and culture by African Americans would gradually win for them the respect and acceptance of the white community. This would break down the divisions between the two races and lead to equal citizenship for African Americans in the end. Also he urged blacks to accept discrimination for the time being and concentrate on elevating themselves through hard work and material prosperity. He believed in education in the crafts, industrial and farming skills and the cultivation of the virtues of patience, enterprise and thrift. This, he said, would win the respect of whites and lead to African Americans being fully accepted as citizens and included into all strata of society. Washington wanted blacks in the south to respect and value the need for industrial education both from a vantage of American and African experience. Booker T. Washington was born a slave on April 5, 1856 in Franklin County, Virginia. Once the slaves were emancipated, his family moved to West Virginia. There, his family was poor, and he had to work in a salt furnace and then a coal mine. In school he named himself Booker Washington. Only later did he find out his name was Booker Taliaferro. So he combined both names to form his now famous name, Booker T. Washington. He went to school at the Hampton Institute, which was an industrial school for blacks. Later on, he based his educational theories on his time at Hampton. He founded the Tuskegee Institute, which was a Negro school, which eventually became known for its hardworking, reliable graduates. William Edward Burghardt Du Bois was born into an affluent family on February 23, 1868 in Great Barrington, Massachusetts. Bois took college preparatory classes while in high school. He was also a column writer of a newspaper, the New York Globe. While still young he attended town meetings to listen to people discuss concerns of the town. He spoke about Wendell Phillips at his high school graduation. Du Boiss mother unexpectedly died in 1884. After high school, he attended Fisk University in Nashville, Tennessee. He was the first black person to obtain a Ph. D. from Harvard. He taught at Atlanta University. At Fisk he took part in public speaking and debates. He edited the Fisk Herald, the schools paper. At Fisk he realized that his goal was not for his own happiness, but for the advancement of the black race. He graduated from Fisk in 1886 with an A. B. degree. After Fisk he was accepted into Harvard. In 1895 Du Bois became the first African American to get a Ph. D. from Harvard. Even with a Ph. D. from Harvard he did not feel he was ready to deal with the problems that African Americans faced. He then spent two years at Berlin University. This gave him an extended outlook on the race problem. In the south, African Americans received segregated and unequal education established by white Americans. Du Bois was confident that he could get white Americans to give up discrimination. Du Bois was motivated to lead African Americans out of the disadvantaged position they seemed to be in. He believed the key to their advancement was in education. Near the end of the 1800s African Americans occupied unskilled jobs in southern cities. Their economic situation was not good. Du Bois felt compelled to work to improve this situation. He initially wanted to dedicate his life to education. In 1909 he contributed to the development of the National Association for the Advancement of Colored People (NAACP). According to Gerald Hynes, Du Bois was not pleased with the group, due in part by it being under the leadership of whites. He agreed to work with them and became the editor of The Crisis (1909-1934), a publication from the NAACP. He also led the Niagara Movement. The Niagara Movement was an organization founded by black Americans to racial discrimination. The movement placed most of the blame for Americas racial problems on whites. It opposed the view of Booker T. Washington. He later became a Marxist and a Communist. Washington and Du Bois were alike in few ways. They were both black leaders. They were both teachers and authors. They were also both subject to discrimination from whites. They were both spokesmen for their separate ideologies. Du Bois and Washington were polar opposites of each other in every aspect except for the reasons previously stated. They were so much so that Du Bois published a book named The Souls of Black Folk, which contained many essays criticizing Washingtons views. Du Bois went on to write many other essays and speeches opposing the viewpoints of supposed Uncle Toms. The author believes that Booker T. Washington developed a leadership style based on the model of the old plantation house servant. He used humility, politeness, flattery, and restraint as a wedge with which he hoped to split the wall of racial discrimination. His conciliatory approach won the enthusiastic support of the solid South as well as that of influential Northern politicians and industrialists; their backing gained him a national reputation and provided him with easy access to the press. Members of his own community were filled with pride to see one of their own treated with such respect by wealthy and influential leaders of white America. Du Bois assigned Washington of giving the black race the distinct status of civil inferiority. Washington was for surrendering basic human rights and dignity for economic advancement. Du Bois thought that was detrimental to the black race. Washington thought that a vocational education was far more important to blacks than higher education. Du Bois thought that the really important things in life laid in the realm of the mind. The term The Talented Tenth was the trademark of his educational philosophy. To him, this was, The Talented Tenth of the Negro race must be made leaders of thought and missionaries of culture among their people. No others can do this work and Negro colleges must train men for it. The Negro race, like all other races, is going to be saved by its exceptional men. In the authors opinion, theres any question that Booker T. Washington did accept segregation. Booker T. Washington was an accommodationist. And his program was to accommodate the social and political situation of the South. Du Bois was not in complete disagreement with Booker T. Washington. Du Bois referred to Booker T. Washington as the greatest black leader since Frederick Douglass. And also referred to Washington as the most distinguished man, black or white, to come out of the South since the Civil War. So it wasnt as though Du Bois disagreed with Washingtons program, but Du Bois felt that there was room for more than one solution to the problem. And just as Washington advocated vocational education for the majority of African Americans in the South, Du Bois felt yes, there were African Americans in the South, perhaps the majority who at that point in their historical development were better off with vocational education. But there were others among the race who needed to be the individuals who were at the top, the individuals who did the training, the individuals who were the intelligentsia. And that you needed this group of people. And I think that was the basis of their disagreement. Not that Du Bois felt that Washington was completely wrong, but that Washington needed to have more than just one way of approaching the problem. And then of course the other issue on which they disagreed was Du Bois did not feel that you could accommodate injustice. And he felt that Washington was placing upon his shoulders an extremely heavy responsibility by advocating that African Americans accommodate the social and political system in the South. Washington stated that blacks should work hard and become economically prosperous before they should ask for racial equality from the whites. Du Bois thought that this was absolutely preposterous. Blacks shouldnt have to ask for equality from whites, it is Gods gift to them and every human being deserved it. Du Bois believed that the whites were responsible for keeping the black men down and that the black man should cry out and declare his independence. Washington wanted to please the whites, because he thought that was the only way anything good could happen. Even when he was a child, he made his name Washington, whom was a well-known white historical figure of prominence. Du Bois was more radical, whereas Washington was very moderate. Washington was a realist, Du Bois was a romantic. Du Bois wanted to stir mens hearts, Washington wanted to stir mens minds. Washington was loyal to his country, Du Bois was loyal to his race. Washington was possessed humility, and could relate to the common man, Du Bois was arrogant, egotistical, and imperious. Since he could not believe that the average Southern white man had any desire to help the Negro, Du Bois could see no future in the South for the ambitious young people of his race. Directly contradicting Washingtons counsel, Du Bois urged them to go North for freedom and advancement. He encouraged urban migration at every turn, believing that the country represented oppression and serfdom, while the city represented opportunity. It is very clear to see that their experiences were different and this is very important in understanding how they saw the future of the race. But its also important to keep in mind that for both of them, race uplift was the central key. Despite all of Du Bois attacks on him, Washington still managed to be more popular at the time, and more famous today.

Hypnotherapy: Can it Stop Cigarette Addiction? Essay examples -- Hypno

Hypnotherapy: Can it Stop Cigarette Addiction? â€Å"And now, when I snap my fingers, you will never smoke again! †Could there be something more useful to hypnosis than just magical entertainment? Are there applications for hypnosis in the medical realm? Hypnotherapists now advocate hypnosis as a near panacea, claiming it can help one lose weight, stop smoking, improve memory, improve athletic ability, reduce stress, build self-confidence, overcome phobias, find lost articles, and even manage chronic pain (http://sageways. com/sageline/0196/hah. html). It has been estimated that some 390,000 Americans die prematurely from cigarette smoking each year. Smoking has been linked as a major risk factor to lung cancer (and many other forms of cancer), heart disease, chronic lung diseases, stroke, and respiratory illness. However quitting smoking can decreases the risk of these chronic illnesses and those who quit smoking generally live longer and healthier than those who do not. As scientific evidence revealing the harmful eff ects of smoking has accumulated to the of point universal acceptance, smokers are now seeking heavily (even desperately) to terminate their potentially fatal habit. Furthermore, smokers usually must make multiple attempts to quit their habit before reaching the point of abstinence. In such despair, an unorthodox treatment such as hypnosis can arise as a tantalizing option. But can a hypnotherapist really use hypnosis to end such an ingrained habit, or are the seemingly magic powers of hypnosis being used to swindle money from the gullible and the desperate? Who Advocates Hypnosis? In general hypnotherapists and other alternative therapists endorse hypnosis. Many of these advocates do not possess a... ...ly Physician, 42(5Suppl), 70S-73S. Schwartz, J. L. (1992). Methods of Smoking Cessation. Medical Clinics of North America, 76(2), 451-76. Schubert, D. K. (1983). Comparison of Hypnotherapy with Systematic Relaxation in the Treatment of Cigarette Habituation. Journal of Clinical Psychology. 39(2), 198-202. Spiegel, D. , Frischhlz, E. J. , Fleiss, J. L. , & Spiegel, H. (1993). Predictors of Smoking Abstinence Following a Single-Session Restructuring Intervention With Self-Hypnosis. American Journal of Psychiatry, 150(7), 1090-7. Sorensen, G. , Beder, B. Prible, C. R. , & Pinney, J. (1995). Reducing Smoking at the Workplace: Implementing a Smoking Ban and Hypnotherapy. Journal of Occupational Medicine, 37(4), 453-60. Van Dyck, R. & Hoogduin, K. (1990). Hypnosis: Placebo or Nonplacebo?American Journal of Psychotherapy, 44(3), 396-404.

Hathaway’s Poetry Essay

William Hathaway is a combat war veteran who has written many novels regarding war and men (Rommel). He usually takes mature and intimate subjects and topics. However, one of his poems entitled â€Å"Oh, Oh† catches none of these ideas. This is what makes the poem different. Instead of the usual subjects, Hathaway tackles a very childlike mirth in this poem. Although the use of words is quite complex and thought-provoking, the poem speaks of the young love blooming in the midst of a created world. This passionate poem with its rich imagery is an elegant example of two figures of speech, namely, irony and onomatopoeia. The imagery constructed by Hathaway in the poem is evident in many of the descriptions he has used. In the poem, through the use of diction and tone, the poet expresses the loving emotion that he feels towards his girl. He tries to take hold of the precious moment where he and his girl are alone in a field of grass. Furthermore, images of their dreams are also illustrated vividly. This was done by the use of the train and the railroad. As the train nears them, the dream of him being president fills the moment. The connection between the man and the girl is also established by the girl’s agreement to the dream, even adding, â€Å"and me first lady† (Hathaway 574). The relationship thus exhibited by the pair seems to deepen more as the passing train travels farther. Another very good method of enriching the imagery of the poem is actually evident on the poem’s title. Analyzing the title, it gives an impression of a calm and yet emotional air during the moment. Although the passing train is somewhat fast and the moment is short-lived, the poet effectively slows down the ticking of the clock due to the way he uses words that linger into the reader’s mind. For this reason, the author paints a nice image of the scene. One of the tools that made the poem’s imagery successfully depicted is the author’s use of different figures of speech. One of them is the onomatopoeia which is very obvious in most of the lines. In the first place, onomatopoeia is a figure of speech where imitation of natural sounds by words is employed (Microsoft Encarta). As can be seen from the title, the poem is seemingly full of onomatopoeic words. One such instance is the line, â€Å"moocows chomping daisies† (Hathaway 574). The animals were described by the use of the sounds they make, thus, creating a more vivid image as if the reader hears the natural sounds at that moment himself. Another such example is exhibited by â€Å"the choo-choos light† where the poet tries to let the reader hear the coming of the train with that sound characteristic of the train (Hathaway 574). As can be observed, although the poet did not really used the word train, it was already understood as such. What makes it different is that it gives a childlike touch to the poem. This effort is a good way of implying that the lovers are in their youthful years. The overall effect of the deliberate use of onomatopoeic verses thus gives the youthful spring to the poem. Besides the use of onomatopoeia, the author also uses the figure of speech known as irony. In this type, also known as paradox, the author tries to articulate contradicting ideas to drive a point or portray different images (Microsoft Encarta). Interestingly, the author does not actually use irony literally. Instead, the kind of irony used in the poem is that of situational irony, that means, there are two images that are depicted which complementarily contrast each other. This can be clearly explained by looking at the two circumstances that are represented in the poem. The first of the two images is that of nature. As can be seen from the opening verses of the poem, the author narrates the image of nature in grassland. He even tried to include grazing animals in his narration. Thus, the image is rendered as a natural environment where the living creatures such as â€Å"the moocows chomping daises† and the â€Å"grass stems† are thriving (Hathaway 574). On the other hand, the other image is that of the created world. This man-made image includes that of the rail road, the train and even those â€Å"Hells Angels† mentioned in the poem (Hathaway 574). All these things are created in the mechanical world of man, thus setting an unnatural environment. This mechanical image is the opposite image of the natural surrounding describe earlier. Therefore, such mechanical image and natural surrounding is a utilization of irony. What makes it more interesting is that the young couple seems to bridge these two images. The â€Å"arm waves to us from the black window† is a connection between these two contrasting images (Hathaway 574). The use of figures of speech in the poem makes its richer literary content. It gives an impression that the author played with appropriate words to create a youthful touch to the whole piece. The thing that sets the poem apart is its stillness in the midst of a fast-passing moment. The imagery was a masterpiece mainly contributed by the use of two figures of speech, specifically, onomatopoeia and irony. Using these classic tools of poetry, the author creates a poem full of emotion and passion.

Functional areas in Tesco and Oxfam Essay

1. Introduction In this report I am going to compare functional areas of two contrasting organisations Tesco and Oxfam. Tesco is aiming at achieving profit, investing and offerring services and products to customers.Oxfam is a non-profit organisation, helping people in crisis. Tesco is a British multinational grocery and general merchandise retailer, it has stores in 14 countries across Asia, Europe and North America and is the grocery market leader in UK, where it has a market share of around 30%. Oxfam is an international confederation of 17 organisations working in 90 countries worldwide to find solutions to poverty and related injustice around the world. It helps to provide training, education and financial aid to people in developing countries and disaster areas. 2. Functional areas in organisations Functional area is a person, area or department which carries out a particular business function, for example, Administration, Customer Service, Distribution, Finance, Human Resources, ICT, Marketing, Sales, Production or Research and development. The main purpose of having functional areas in business is ensuring that all important activities are carried out efficiently and accurately. This is important if the business wants to achieve its aims and objectives; specific areas will be responsible for supporting specific types of aims and objectives, for example, sales and marketing will be involved in developing new markets or increasing sales, finance would be monitoring and keeping costs low to improve profitability. 2.1.Functional areas of Tesco The main activities of Finance department are: †¢recording all the business transactions (expences and incomings) †¢measuring the financial performance of Tesco (how well or badly Tesco is doing financially) †¢controlling the finances and cash flow so the company  stays reliable (ensuring that there is enough money to pay off debts, bills, employees, as well as invest in new developments to gain more profit) †¢taking timely financial decisions by comparing the predicted performance with actual performance (they would do this by comparing the financial situation from previous years with todays situation) Human resources: †¢recruiting, selecting, training and developing new staff †¢keeping all records they have in their possesion confidential (obligation to stand by Data Protection Act) †¢they look after an emploee whilst they work in the company (training, development and promotion) Marketing: †¢Marketing Research – collecting data from surveys and questionnaires, preparing presentations informing about new developments †¢Customer Care and Services – deals with complaints and problems they have, evaluating service, revieving competitors, recommending improvements †¢Sales Promotion and Advertising – making sure that promotions are clear and understandable for customers Production: †¢responsible for making services that are provided by Tesco (offices, vehicles, retailing products) †¢responsible for delivering the products to customers †¢ensuring that there is enough stock available ( that is supported by new technology, for example EPOS system, which will automatically re-order if Tesco is out-of-stock) Administration department: †¢creates an ordered way of working which enables the busines to function smoothly †¢brings together the various parts of the business so they can all work towards achieving the same goals †¢ensures good communication between the management and workers †¢all the methods and procedures should be written down in case staff is beeing changed †¢proper procedures for controlling and monitoring work – high level of supervision and  well-motivated staff 2.2. Functional areas of Oxfam The Global Ambassadors have been campaigning around the world on behalf of Oxfam. They propagate the knowledge about the issues like, for example, climate change, conflict resolution, women’s rights, international arms trade treaty, and others. Among the Oxfams Global Abassadors are for example: †¢Annie Lennox – she lent her support as the voice for TV adverts for the campaign following the 2012 earthquake in Haiti, she also works hard on AIDS and women’s issues, she also set up „The Circle† – a group of influential women who come together to connect with women living in poverty around the world, †¢Coldplay, they donated acoustic version of theuir song for a new Oxfam campaign video, perform concerts for Oxfam, drawn enormous attention to the Make Trade Fair campaign ( supports poor people affected by unfair trade rules), †¢Colin Firth, his work ia wide-ranging, he has helped highlight issues, speaks to the media and wright articles, hosts fundraising events in USA and Italy, †¢Helen Mirren supports Control Arms campaign, travelled to South Africa to meet victims of domestic violenceand firearms crimes and Uganda to highlight the civil war there and push for peaceful solution, †¢Scarlett Johansson, she is a part of „We Can† campaign, which aims to break down attitudes that support violence against women, she also supports GROW campaign (fighting world hunger) and Haiti Earthquake Appeal, also designed a handbag for Mango on behalf of Oxfam to raise money for the appeal. Executive Director Winnie Byanyima appointed in May 2013) provides strategic guidance, support, expertise and coordination across the global organisation. Through its 17 affiliates , oxfam works with people in over 90 countries to provide humanitarian relief in crisis, empower poor and marginalised people to gain social and economic equality. Working with thousands of local partner organisations, Oxfam International works with people living in poverty striving to exercise their human rights and take control of their lives. They focus their efforts in these areas: †¢Development – they work with and through partners and communities on long-term programmes to eradicate poverty and combat justice †¢Emergencies –  deliver immediate life-saving assistance to people affected by natural disasters or conflict †¢Campaigning – raise public awerness of the causes of poverty and encourage ordinary people to take action †¢Advocacy – press decision-makers to change policies and practices that reinforse poverty and injustice †¢Policy research – speak with authority as a result of research and analysis, and the real experience of the partners in developing countries Oxfam GB (one of the affiliates of Oxfam International) has a wide range of policy, programme and research staff, whose shared expertise ranges from public health engineering to lobbying international institusions for change: †¢Oxfams Advocacy advisers work to change public policies and practices in ways that will have a positive impacton poor people’s lives. Advocacy can take place at a variety of levels from local communities through to international institutions, and include the variety of methods including lobbying, media work, popular campaigning and changing public attitudes †¢Oxfam’s humanitarian personnel are responsible for a wide range of activities, including advising Oxfam’s international regions on humanitarian response, building regional capacity to respond to emergencies, leading programme development work on key areas such as WASH, public health, food security, HIV and AIDS, protection, gender, and preparedness. They also deliver advocacy on humanitarian issues in developed countries and provide security management advice †¢Programme Implementation – Oxfam’s country and regional staff work with the programme policy advisers to implement our programmes in more than sixty countries. Programme staff work with local partners to develop, implement and evaluate a variety of initiatives, offering a range of support through training and capacity-building, networking with other similar organisations, and financial support †¢Programme Policy – Oxfam’s collective wealth of expertise and knowledge includes development professionals, who provide global advisory support to Oxfam’s large number of projects and programmes across more than sixty countries.Programme policy advisers assist in improving the coherence, quality, and impact of Oxfam’s programmes and ensure that we learn from good and innovative work through facilitating programme-focused learning processes and resources †¢Research enables Oxfam to look ahead and plan strategically for a fast-changing context. It sharpens and underpins the credibility of Oxfam’s campaigns and helps us design, monitor and assess the  impact of our country-level programmes.Oxfam’s global researchers lead on researching and writing policy papers and campaign reports, keep abreast of new ideas that may feed into future policies or advocacy work or shape our programme thinking, and build Oxfam’s research capacity and quality †¢Oxfam’s Senior Management staff are responsible for ensuring the quality, effectiveness, and accountability of Oxfam’s portfolio of humanitarian, development, and campaigning work around the world Volunteers play a key role in helping Oxfam achieve its missions to reduce poverty and injustice around the world, they work throughout all the departments, they fulfill the variety of roles and tasks and they are significant part of every non-profit organisation. 3 Conclusion Despite many differences in functioning between Tesco and Oxfam (where Tesco works for profit and Oxfam is non-profit organisation) there are certain similar areas that ensure that organisation’s activities and tasks are completed properly. This is important for the business if its going to achieve its aims and objectives. So both of the organisations have: †¢IT staff, who deal with website, hardware and software problems, security and confidentiality issues, they are linked with HR department and Administration as most of the communication and storing data happens electronically †¢Marketing and Research who identifies and tries to meet customer needs, works on new solutions and developments †¢Sales team is responsible for direct contact with customers, they also are linked with Marketing and all kinds of advertising †¢Finance department looks at income and outgoings of the business, as well as fundraising and collecting money for various campaigns Tesco’s area is retail and maximasing profit, gaining new customers and keeping the existing ones, so the structure is streamlined and compact. Oxfam’s activities are much more varied, from gaining income from charity shops, concerts and events, through legal work that advocats do to change regulations, to hands on material help and organising rescue for people affected by natural disasters.

The Prioress And Women Of Chaucers Time English Literature Essay Essay Example

The Prioress And Women Of Chaucers Time English Literature Essay Essay Example The Prioress And Women Of Chaucers Time English Literature Essay Essay The Prioress And Women Of Chaucers Time English Literature Essay Essay it is Chaucer s manner of stating the reader that she does non cognize her Gallic from her travels, instead from books and schooling. Her efforts to sham herself as sophisticated merely make her character seem even shallower. This form continues when the storyteller remarks on her table manners At mete wel ytaught was she withalle: / She leet no morsel from hir lippes falle, / Ne wette hir fingers in hir sauce deepe ; / wel coude she carye a morsel, and wel keepe / That no drope ne fille upon hir Brest ( lines 127-131 ) and once more two lines subsequently adding Hir over-lippe wiped she so clene / That in hir coppe ther was no firthing seene ( lines 133-134 ) . This was clearly meant to be taken as irony instead than a good quality because no 1 wants to be remembered or described for their table manners. For this ground the reader can deduce that Chaucer is utilizing the storyteller to defame the Prioress character and adult females in general. At the clip Chaucer wrote this, a adult female of the Prioress stature, a nun, is supposed to act and move a certain manner. That is to state, she should move in a mode that the Church would O.K. of. The storyteller describes her in a few ways as the antonym, which would be clearly known to any reader of the twenty-four hours. The first being when the storyteller is depicting her broach of golde ful sheene ( lines 160 ) which is inscribed with the followers, Cupid vincit omni. The broach is a piece of jewellery, and the lettering fundamentally translates to love conquers all. Since the Prioress is a nun, she should non hold a broach made of gold. She is non supposed to hold anything munificent ; instead, she should populate a life of simple agencies. She has purportedly made this committedness to the church. Love conquers all is normally used as an look between a love shared by a adult male and a adult female. As a nun, the Prioress should hold no cognition of this sort of love and to the people and Church of the twenty-four hours this would be considered profane. Last ( in respect to the Prioress deficiency of following her Church committednesss ) , the storyteller describers her headgear known as a wimple But sikerly she hadde a faire forheed: / It was about a spanne brood ( lines 154-155 ) . Translated this means that her brow is demoing through her headgear when merely her face should be. The reader can presume that she does this in order to do herself more beautiful. Combined, these actions show the Prioresses neglect for the Church, for if she genuinely cared, none of these would be present. Towards the terminal of the Prioress description, the storyteller leaves the reader with and pained hire to countrefete cheere / Of tribunal, and to been statlich of manere ( lines 139-140 ) . This fundamentally sums up the Priores, s and Chaucer s position of adult females: forgery. The Prioress systematically fails to move in conformity with the Chur ches regulations although she is a nun, and pretends to be a true socialite and worldly figure when she is nil more than a pupil and an image of person she wishes to genuinely be. When compared to the Prioress, the male Knight is depicted instead favourably as an honest character. Chaucer s Knight is the true prototype of a soldier. Harmonizing to the storytellers description, he has killed many work forces and has traveled the universe, including Russia, Spain, Prussia, Lithuania, Africa and many other topographic points. Chaucer s description of the Knight has non one negative facet. For this ground, it is apparent that Chaucer is demoing the reader all of the good qualities work forces have as opposed to the qualities females deficiency. The Knight s qualities include award, courage, devotedness to his lands, and honestness. This is shown throughout the storyteller s description of the Knight, including when he states he loved chivalrye. / Troughe and honor, freedom and curteisye ( lines 45-46 ) , He nevere yet no vilainye ne saide ( line 70 ) and a verray, parfit, gentil knight ( line 72 ) . Harmonizing to the storyteller, he has been on more mission s than anyone else, and no 1 can compare in footings of repute. The following extract from the General Prologue shows this clearly: At Alisander he was whan it was wonne ; Flu ofte clip he hadde the broord bigonne Aboven alle nacious in Pruce ; In Lettou had he resised, and in Ruce, No Christian adult male so ofte of his grade ; In Grenade at the sege eek hadde he b Of Algezir, and ridden in Bekamarye ; At Lyeis was he, and at Satalye, Whan they were wonne ( lines 51-59 ) Compared to Chaucer s blemished Prioress, the Knight has traveled all over the universe, and if he had known how to talk Gallic it would be because he had visited the land and learned from experience. The fact that the Knight went on so many missions ( campaigns ) and is held in such high respect by his state shows his dedication to his state, or what he is supposed to make ( it is his duty to make this as a solider ) . Since the Prioress is supposed to follow the guidelines of the Church but systematically does non, she is opposite from the Knight in this manner. This aspect is decidedly integrated by Chaucer deliberately to raise the image of work forces even higher from adult females. He does his responsibility despite the dangers he may faces, since merely work forces could function their state ; Chaucer is utilizing this facet of the Knights character in a double manner to divide work forces and adult females. The concluding comparing between the Prioress and Knight can be shown in footings of secular ownerships and visual aspects. Both a knight and nun should hold small in footings of garments and ownerships. As stated antecedently the Prioress has a desire for munificent points and attempts to do herself more physically appealing. In footings of ownerships and appearances the Knight is described by the storyteller in the undermentioned footings: His hors were goode, but he was non cheery. / Of fustian he wered a gipoun / All bismotered with his haubergoun ( line 74-76 ) , intending the Knight is non really dressed to maintain up with current tendencies, even his armour is worn. This is how it should be for a adult male of his stature. The lone ownership the Knight does hold is his Equus caballus: he would be nil without it. This is a humbling characteristic that is besides lacked by the Prioresses character. An analysis of Chaucer s work reveals blunt differences between his word picture of male ( the Knight ) and female ( the Prioress ) characters. Chaucer ascribes different qualities transporting different intensions to both genders. While Chaucer exposes the Prioress as deceitful and selfish, the Knight is described in much more honest footings, genuinely incarnating aristocracy and attachment to responsibility. Throughout Chaucer s The Canterbury Tales, the reader finds that the storytellers descriptions of the characters are similar, in that the males seem to hold a higher degree of character when compared to the female characters. All of the female characters are described as fallacious, shallow, missing religion, and merely caring for themselves. For this ground, the reader can see that Chaucer s true feelings towards each gender are represented throughout The Canterbury Tales. In fact, many have said that when the storyteller speaks to the reader and says he is depicting the cha racters as he sees them, Chaucer is giving a hint that he has really depicted some world in his work of fiction. Chaucer s description of the Prioress and Knight, peculiarly, can be viewed as his commentary on work forces and adult females, and their general characteristics/commitment to their several functions.

a va - Informal How Are You in French

a va - Informal How Are You in French Now that we have studied  the formal ways of saying how are you in French, lets look at the informal ways. a va - How are you / how is it going? The Magical French word!   Ãƒâ€¡a va (pronounced sa va, since the cedilla makes the C pronounced as an S) is truly the magical word of the French language. Why? Because it never changes. You can use a va to ask how are you to one person: Ça va Camille ?Oui, à §a va bien, merci. Et toi ? Whether you are using tu or vous doesnt matter: Ça va madame Chevalier ?Oui, à §a va bien, merci. Et vous ? You can use a vato ask how are you to several people: Ça va bien vous deux ? (How are you both?)Ça va, à §a va, merci. Et toi ? (Fine, fine, and you?) You can even use a va to talk about other people: Et vos enfants, à §a va ? (and your kids, are they OK?)Oui, à §a va bien, merci. Not just people, you can usea va foreverything really! Votre travail, à §a va ? (how is your work?)La santà © de votre mà ¨re, à §a va ? (how is your mothers health?) How cool is that a va - Informal but very common French for how are you Granted,  Ãƒ §a va is not the most formal French. But its so practical that its been used a lot in French lately, and has really made its way in almost all situations: among friends and family, of course, but also at the office, with acquaintances... Its only in the most formal of situations that it may not be appropriate. I wouldnt say to the Queen of England bonjour Votre Majestà ©, à §a va ?...   Ok, now that weve seen how to say  how are you in formal French, and learned about à §a va, lets see how you answer how are you subtlely in French. I post exclusive mini lessons, tips, pictures and more daily on my Facebook, Twitter, and Pinterest pages - so press the links below - talk to you there! https://www.facebook.com/frenchtoday https://twitter.com/frenchToday https://www.pinterest.com/frenchtoday/ https://www.instagram.com/realfrenchtoday/

Organizational beilefs Essay Example | Topics and Well Written Essays - 750 words

Organizational beilefs - Essay Example The employees have been guided to follow the instructions of the organizational leaders because they are primarily responsible for taking decisions and their subordinates have to follow them. Employees are not recommended to challenge the decision of the leader because it will create a rift and organizational functionality will suffer. However, if employees are interested to bring change in the company then they are strongly suggested to follow the process of change management but again in order to do that they need support of the top management and therefore, usually they have to shut their mouths and keep on doing what are asked to do. I have worked with a news agency which was operating to report and partially analyzed developments of American stock exchanges. The job was a hectic and rather painful one too. I started to the job with great level of enthusiasm as it was my first placement. My energies ran out after working for three months. The most fundamental and important cause of my disinterest stemmed out of my suffering of psychological contract breach as I started to think that my efforts, energies and intellect were being wasted as I work for this particular organization. The job was challenging and therefore, needed a significant level of struggle on my part but the organizational leadership was not willing to recognize my contributions to a certain level because they had to pay me more which they were unwilling to do at that point in time. The basic organizational belief was to work in order to exploit people and the organization was notorious for not striking the balance between one’s efforts and compensation. I on the other hand believed that the company must benefit the workers so that a viable, reasonable and acceptable level of social exchange can be forged between an employer and its employees. The company was operating in an entirely different way. Secondly, the leader of the organization told me that they are

Responding to religious diversity in classrooms Case Study

Responding to religious diversity in classrooms - Case Study Example her customs and norms of different cultures, but one has to be prudent enough to close argumentative statements and believes when the initial signs begin to show. One aim of every class teacher is to make her students a positive and appreciative member of society who can respect and give space to different cultural believes. Therefore awareness of diversity among children is an acceptable notion .Different sessions for students and parents can be held so to spread the awareness about religious diversity. Workshops for parents of the mainstream culture can also be held so they can train their off springs with the understanding of acceptance. Developing a sense of sensitivity in both parent and children can help in a long run to the road of acceptance. A teacher needs to study the background and the profile of the child thoroughly and before planning keeping those distinguishing factors in mind, plan an activity. And if somehow the event calls for the same activity trims and change activity for that specific child who can not perform due to his ideas or

Discuss the relationship between modes of production (foraging, Essay

Discuss the relationship between modes of production (foraging, pastoralism, horticulture, agriculture and industry) and gender - Essay Example Some women, therefore, have endured a lot of difficulties and have performed different duties that include fetching water in rivers and dams that are far from their homes. Some take the sole responsibilities to feed the families despite having husbands. Some societies overburden certain gender, for example, with the pastoralists; the young men travel very far to graze the livestock’s while their fathers just stay behind to just rest and sleep at home. O’Hara (278) puts across that women seem to be at bar with men when they share duties with them. In most societies, men’s and women’s duties and responsibilities are strictly defined and one gender can’t undertake the task assigned to the other gender. Women duties are strictly women duties and the same is fair about men’s role. It used to be seen in both America and Europe that it is natural for women to be taking care of homes and caring for the children while men are the breadwinners of the f amily, that is how their cultures define gender roles (Brettell and Sargent 120). With the background of United States and Europe being industrial nations, men perform the difficult task of running the industries. Men are involved in manual activities that include running of the industries (Brettell and Sargent 121). ... Therefore, women were subordinate to women. With such situation, women suffer a lot because, even if their husbands abuse them, they have little options due to their dependency (Brettell and Sargent 120). In these societies of Europe and America that are predominantly agriculturally industrial, there was certain gender inequality; men were paid more for the same job which the woman did. Women also hold positions that are low with men taking the positions of managers and directors within industries. With men dominating having the decision making vote in these industries, they did little to fight for the rights of women. According to Brettell and Sargent (119) in their book titled â€Å"Gender in Cross-Cultural Perspective†, in spite of gender inequality such industrial countries have been labeled as the most egalitarian of human societies. Brettell and Sargent (120) break down four reasons for this division of labor: the variability in the supply of game, different skills requi red for hunting and gathering, incompatibility between carrying burdens and hunting, and small size of semi-nomadic foraging populations. According to O’Hara (278), both men and women in foraging societies enjoy equal status because women gathering contribute huge portion of family diet while hunting is sometimes not reliable. The gathering role taken by women helped elevate the status of the women in these societies. But according to Brettell and Sargent (120), in the societies that hunt and fish, the status of women is low. In fact among these societies, the role is not clearly defined according to O’Hara book. There are therefore several instances where women and men hunt and gather together taking the society to a notch higher in

Ecotourism In The Uk Tourism Market Tourism Essay

Ecotourism In The Uk Tourism Market Tourism Essay Introduction In the recent past eco-tourism became more and more attractive for tourists worldwide. This paper gives a definition of eco-tourism and is searching to answer the question why it is not promoted as a major tourism sector of the United Kingdom (UK). The position of eco-tourism and its noticeable lack of promotion within the UK are examined, while the role and potential of ecotourism in the UK is discussed. Definition of ecotourism Based on Fennell (2008), Ecotourism has various meanings but he suggested that five individual objectives have to be set to create ecotourism: Minimal impact management/small scale Nature-based product/low impact Contribution to community Environmental education Contribution to conservation Mc Laren (2003: 91) defined ecotourism as a participatory experience in the natural environment. At its best, ecotravel promotes environmental conservation, international understanding and co-operation, political and economic empowerment of local populations, and cultural preservation. When ecotravel fulfils its mission, it not only has a minimal impact, but the local environment and community actually benefit from the experience and even own or control it. At its worst, ecotravel is environmentally destructive, economically exploitive, culturally insensitive, greenwashed travel. Due to the development of ecotourism, a variety of new destinations have been encountered which have been previously dismissed as isolated and unreachable for tourists. Some examples of this trend could be tropical rainforests, oceans and even desert environments, where the majority are situated in the less-developed areas on the globe. Most of these new destinations are poor and underdeveloped. Timothy and Boyd (2003) explain that ecotourism and heritage tourism overlap, where ecotourism encompasses the natural and protected types of landscape, which include eco-tourists visiting heritage attractions. This could be for instance state houses, castles and national parks . The problem with the term ecotourism is, that any tourist-operator can label and promote its product as ecotourism, because there are disappointingly no restriction that rule the use of it. The term ecotourism may be used inappropriate out of ignorance of the principles and ideals that the term carries, but misuse on purpose as a marketing tool also appears to be very common (Black and Crabtree 2007). Another reference from book Forms of ecotourism in the UK The UK has four national tourist agencies, the English Tourism Council, the National Ireland Tourist Board, VisitScotland and the Wales Tourism Board. These promote each country to international and domestic tourists. The Green Tourism Business Scheme in the UK accredits different places for tourists which are trying to trim down their environmental impact. Every business is getting tested in a 2-year period to ensure they fulfil the criteria (i.e. support of public transport, use of local produce,). (Green Tourism 2009). Ecourism is already getting promoted within the UK. An example could be the ECO-Guide 2010 of the Tourist Information which promotes to people who love to walk in nature how they can reduce their environmental impact. It offers different walks such as some in the Lake District and where you can discover the hill carvings in Oxfordshire. Hall et al (2007) describes the beach as vital national asset for the international and domestic tourism in the UK, and a new Marine and Coastal Access Bill from 2009 made by the UK government was created to secure a long-distance route around the coast of England. The aim was to provide public access for coastal walking and other recreational activities, as well as designate marine conservation zones to protect them from damaging activities (direct.gov.uk). . Various different eco-tourism operators promote destinations which are fulfilling -or partially fulfill the components for ecotourism. Patterson (2007) relates that the growth of the ecotourism market has stimulated the development of eco-operators. An example of this is the growth of seal-watching at spots on the UK coastline. The Wales Tourism Board is offering through operators wildlife adventure boat trips to experience the landscape scenery and see seabirds, seals, whales and dolphins. These are stating on their website that they are acutely aware of their responsibility to the unique eco-system within which they operate and follow the codes of conduct to provide a low impact, educative (visitpembrokeshire.com). The difficulties to generate Ecotourism in UK The problems ecotourism operators are facing when they are looking for a possible destination is that there are not a lot of natural relatively untouched areas left within the UK. Consequently it cant actually satisfy the criteria of low impact and small scale orthodox tourism. There are approximately 62 million people living in the UK and the population density amounts to 659,6 people per square mile , which is the 51st highest rate in the world. Furthermore, the Office for national Statistics predicts that the UK population will increase by 4,3 million by 2018. If that trend continues, in 2033 there will be 71,6million people living in the UK (statistics.gov.uk). Beeton (1998) identified that the main ecotourist group are the 20-40 year old, followed by a second large group, 55 years and older. She indicates that people of this age are seeking for different types of holiday. In addition to that she states that ecotourists tend to be higher educated than other tourists and having a higher incomes, which is generally linked with that. Due to the fact they have a higher income, they have therefore the money to spend it on more expensive and exotic ecotours abroad. In destinations abroad they can full fill their desire to see nature and wildlife which they cant see in the UK. Trends and Potential in the UK Responsible travel has been receiving quite strong coverage in UK travel media. Ecotourism is rising as a considerable market trend in the UK, as wider consumer market trends towards lifestyle marketing and ethical consumption spread to tourism. and places this in the context of campaigns by Voluntary Service Overseas and Tearfund. Between 1999 and 2001 the percentage of UK holidaymakers aspiring to be willing to pay more for an ethical holiday increased by 7 per cent from 45 per cent to 52 per cent (sagepub.com ). There have been many developments in the UK with regard to the adoption of sustainable practices and techniques amongst tourism providers. Case Study: Paradise Wildlife Park, Broxbourne, Hertfordshire Paradise park is a Zoo located in Broxbourne, Hertfordshire and has a passion for wildlife conservation and is involved in various breeding programmes for endangered species. They even managed to rear two White Lion Cubs, of these just a few ones are existing in the world. The Park has recently opened a new Discovery Centre which is committed to educate visitors in their new classrooms. The Park is making constant efforts to become more green and sustainable, it introduced recycling of rubbish throughout the park. Paradise Park became the number one visitor attraction in Hertfordshire if looked at number of visitors, and is providing not just Jobs inside the park, it also contributes to the local community by bringing tourists into the city. (pwpark.com) Conclusion Ecotourism has the characteristics of sustainability, conservation and appreciation of the attraction being visited. Due to the named reasons completely orthodox ecotourism in the UK is unlikely, but if the more passive objectives like natural environment were removed, there is a great potential to generate more ecotourism. These may satisfy all the criterias of other active components (i.e. environmental education, contribution to conservation), even it is a more artificial type of ecotourism. There are many ecotourism activities taking place in the UK but it doesnt get promoted as a major market because not that many ecotourism destinations are existing. The trends reveal that the customer demand is changing to more sustainable types of holiday which offers a great potential to eco-tourist operators to promote and sell more of their tours.

Byzantium versus Western Europe Essay -- Ancient History, Roman Empire

The Eastern part of the Roman Empire held imperial power headed by the city Byzantium later renamed Constantinople after the emperor Constantine (316). It remained the capital until Charlemagne revived the Western Empire (316). Between 324 and 330, â€Å"the Byzantine Empire passed from an early period of expansion and splendor to a time of sustained contradiction and splintering and, finally, catastrophic defeat† (316). The first period; between 324 and 632, of Byzantine history experienced great successes territorially, politically, and culturally (317). Especially, under the reign of Emperor Justinian and Empress Theodora; both intelligent and tough; even to the extent of being called tyrants by their court historian and biographer (317-18). During their reign, there were more than 1500 cities, Constantinople being the largest filled with great size and splendor (317). Between the fourth and fifth centuries Decurions; councils of 200 local, wealthy, landowners, governed the cities (318). By the sixth century however, the decurion councils were replaced by special governors deemed more reliable by the emperor (318). Justinian also ordered a revision of Roman law and created several compilations with the aid of a committee of learned lawyers (320, 342). The compilations later became the foundation for most European law (320). The first compilation; Code, revised imperial edicts, the second; Novellae, presented the decrees issued by Justinian and his successors, the third; the Digest, compilation of old legal experts’ opinions, and the fourth compilation; the Institutes, a practical textbook for young scholars (320). Still, this strengthening of the empire did not allow him to retrieve the Western imperial lands conquered by barbarians... ...ir religion upon the people (325). Thus, these peoples found refuge in Muslims from Byzantine oppression (325). Muslim conquerors tolerated other religions and offered protection for many peoples (326). Christian Europe developed a lasting fear and suspicion of the Muslims as they were assaulted and challenged by them at all fronts (326) In both the east and west the Muslim invasion was confronted and halted though contact between Muslims and Christians continued (326). Muslims regarded Byzantium â€Å"as a model to learn from and improve upon† (326). Despite the differences between the Christian west and the Muslim world, there was creative interchange between the two (326). Sine the Arabs were more advanced, the West benefited from this interchange most (326). Oftentimes, the Church became an important force for Western Europe through invasions, changes, etc (328).

Internal Controls

Risks surrounding the identified accounts The Audit of TON Ltd has highlighted number of risks. The risks highlighted In the audit are discussed throughout the report. Below is a table of the risks and tests to carry out, based on the five accounts highlighted as being of risk. The common assertion that is common to the five accounts is valuation and allocation. Account Assessment of Risk Substantive audit procedure Accounts Receivable Account Receivable has Increased while sales has decreased.Days In receivables ratio has also Increased considerably. This highlights a high risk of overstatement of the assets. Subsequent assessment of sales receipts, aged receivable trial balance, and follow up on amounts that are overdue. Inquiry with key persons as to how and when overdue balances are classified as bad debts. Current Investments The decrease In current Investments needs Investigating, as well as why It has been Impaired and has the Impairment correctly been done. Review the share c ertificates, to vary they are held, and how many are held. Review the share prices used in the balance to the ASS listed prices. Property Assets Due to the property market being in decline, why hasn't the property in the financial reports not also decreased considerably? There could be an overstatement of property assets. Inquiry on why the directors valued the property the way they did and reasoning for It. External valuation by an expert. Intangible Assets No movement in intangible assets is unusual, particularly considering technology does not have an indefinite life.Overstatement of assets could be in use. Inquiry on why the directors valued the asset they way they did and reasoning for It. External valuation by an expert. Deferred Developmental Expenditure Even though analytical procedures can only be used, deferred development expenditure requires Investigation, due to the more than significant increase. Added to that the information that a competitor has successfully develope d and patented a similar device the future economic benefits from the deferred development expenditure is in question.Is there / could there be an overstatement? Assessment of accounting procedures used to create the deferred development expenditure balance. Inquiry to directors, and experts about the obsolescence of the company's laser development. Expert analysis of the technology. After all analytical procedures have been used to evaluate any risks to the financial reports of TON Ltd a number of risks have been highlighted in other accounts. Although It Is highly unlikely for a business to genuinely manipulate expenses to A) is certainly a major concern for TON Ltd.The operating expenses has also doubled in percentage of total sales (Appendix C). The decrease in inventories whilst also having an increase in accounts receivable is very unusual, mainly due Tao decrease in sales revenue. This highlights that accounts are not being written off to (increase he company's assets), falsi fied sales (increase the company's assets), or even theft of inventory. Business Risk The business risk for TON Ltd has increased from previous years. The primary business risk of concern is the loan agreement placed on the money borrowed to fund research projects.As the agreement with the bank states, that if the company's debt to equity ratio increases to over 1. 2:1. 0 the bank is allowed to demand immediate repayment. The analytical procedure has shown that the debt to equity ratio has increased from 1. 02:1. 0, to 1. 11:1. 0 (Appendix B). This is of great concern to he going concern of the business, and points out that the entities is highly leveraged and may be incapable to meet its debt obligations. Other factors concerning going concern are the other profitability ratios (Appendix B).This risk of going concern can create considerable pressure for the manipulation, falsification or modification of financial records in order to meet the agreement in place. The decline of the p roperty market is also another increased business risk, as one on TON Lad's major activities is investing in the property market. The decrease in the property market ultimately decreases the value of assets in TON Ltd and such presents the risk of overstatement of the value, or understatement of the impairment of the property.This influences the current liquidity ratios, and may be the reason for an increased ratio (Appendix B), when there should be a decline as indicators have presented. This is mainly apparent in the director's valuation of investment properties. (Note 8 of the financial reports). One property has not decreased from the previous year, and one was purchased in the current year. This could be an indication of a fraudulent misstatement. Competitors are another business risk for TON Ltd. One competitor of TON Ltd have developed and patented a device similar to the one in which TON Ltd spent a considerable amount on.This highlights a risk of obsolescence of inventory f or the company and an overstatement of assets as the expenditure hasn't been written off. The reporting of this expense into other non-current assets account has lead to an increase of 1900 percent in the trend statement (Appendix A), and an increase in the percentage of total assets by almost 13% (Appendix C). As with the property, the treatment of expenditure affects the current liquidity ratio, making impasse liquidity look better than it actually is (Appendix B).If the amount was written off, due to it not providing any future economic benefit to the company then it would decrease the assets of the business, and increase the tax liability of the company. The factors highlighted above would have placed pressure on the directors of the company. Considering the directors value certain financial report balances, these balances have a risk of being fraudulently misstated. These accounts are Investments (non-current), Property Plant and Equipment, and Intangible Assets (non- current). As discussed previously, the decline in the property market would indicate a decline to the value of the property held by TON Ltd. However, TON Ltd has not The pressures that might been placed on the directors, may have lead to the directors to not devalue the property. This can also be said for the intangible assets account which contains technologies that's valued by the directors. These technologies have not been impaired which is not normal, considering technology is regularly improving and therefore obsolete in a shorter period than other intangibles. Plant and Equipment also needs be looked at.Although there is no indication of misstatement in this account, in fact it has decreased in the trend and common size statements (Appendix A and C) should be looked into. Appendix A Trend Statement 2013 2012 2011 sales 100% Cost of goods sold 68% 85% 100% Gross profit% 109% 100% other Revenue 100% operating 154% 100% Finance costs 150% 128% 100% profit before Tax 103% 100% Tax Expense 1 03% 100% Net profit 103% 100% 9000 $'000 $'000 cash 139% 100% Trade and other receivables 131% 111% 100% Investments 110% 100% Inventories 110% 107% 100% other% 92% 100% Total current Assets 110% 108% 100% Non Current AssetsInvestments 150% 145% 100% Property, plant & equipment 84% 92% 100% Intangibles 200% 200% 100% otherness% 100% 100% Total Non-current Assets 158% 130% 100% Total Assets 140% 122% 100% Current Liabilities Trade and other payable 104% 118% 100% provosts 59% 100% Total current Liabilities 101% 116% 100% Non Current Liabilities sank Loans 188% 125% 100% provosts 116% 114% 100% Total Non-current Liabilities 179% 124% 100% Total Liabilities 144% 120% 100% Net Assets 135% 123% 100% Equity Share capital 100% 100% 100% Reserve 107% 100% 100% Retained Earnings 190% 163% 100% Total Equity% 123% 100% Appendix BActivity Ratios Receivables Turnover 4. 55 6. 32 Days in Receivables 80 58 Inventory Turnover 2. 19 2. 85 Days in Inventory 166. 53 127. 89 Profitability Ratios Gross profit 0. 32 0. 30 0. 25 Net profit 0. 07 0. 14 0. 13 Return on Total Assets 0. 03 0. 09 0. 11 Return on Shareholders' Equity 0. 07 0. 19 Solvency Ratios 0. 22 Times Interest Earned 0. 63 1. 76 Liquidity Ratios current Ratio 1. 80 1. 54 1. 66 Quick Asset Ratio 0. 90 0. 79 0. 83 Appendix C Common Size Statement $'000 $'000 $'000 sales Revenue 100% 100% 100% 2. 17 Cost of goods sold 68% 70% 75% Gross profit% 25% other Revenue 7% 7% operatingFinance cost 11% 8% 6% profit Before Tax Tax Expense 6% 5% Net profit $'000 $'000 Current Assets cash 0. 15% 0. 25% 0. 22% Trade and other receivables 11. 15% 10. 79% Investments 3. 36% 5. 91% 6. 56% Inventories 14. 80% 16. 45% 18. 75% other. 22% 0. 31% 0. 41% Total current Assets 29. 68% 33. 70% 37. 81% Investments 33. 59% 37. 26% 31. 25% Property, plant & equipment 14. 33% 17. 99% Intangibles 8. 96% 10. 28% 6. 25% 23. 75% Total Non-current Assets 70. 32% 66. 30% 62. 19% Total Assets 100% 100% 100% Trade and other payable 29. 99% 40. 2% 41. 68% pr ovosts 1. 28% 2. 55% 3. 13% Total current Liabilities 31. 6% 43. 27% 44. 81% sank Loans 63. 80% 50. 91% 49. 04% provosts 4. 93% 5. 82% 6. 15% Total Non-Current Liabilities 68. 74% Total Liabilities 100% 100% 100% Net Assets 56. 73% 55. 19% Share capital 23. 65% 25. 94% 31. 88% Reserve 25. 30% 25. 94% 31. 88% Retained Earnings 51. 05% 48. 11% 36. 24% Total Equity% 100% 100% Question 2 – Internal Controls The client of ACT Ltd has stated they have established improvements to their systems surrounding their internal controls.From the information that has been provided by the audit manager containing the new internal controls implemented at ACT Ltd, the allowing table contains a list of the four internal controls that are potentially effective, the risk each one could mitigate, and the appropriate tests of each of the identified controls. Strengths Effective Control Risk Addressed Test of Control l. Documentation which allows the follow up of partially filled orders by the dispat ch department manager. (Preventative control. ) l. Deals with the custody that happens in the sales process, dealing with shipping/delivery in particular.The control helps to prevent the overstatement of sales by accounting for partially filled orders and not listing them as complete orders. It also helps to prevent the understatement of inventory by keeping a correct record of what has actually been dispatched. This deals with the occurrence and completeness assertions Examination of the reconciliation of shipments to invoices Monitor the checking of shipments, or inspect selected shipments, including partially filled shipments Inspection of documentation relating to shipments, and partially filled shipments IV.Computing and updating the customer volume ratings that are used to apply discounts. Provides a segregation of duties by having the ratings calculated by one person, and authorized by another individual. It encourages the right recording of sales, and discounts applied. It a llows discounts to be applied, with accordance to the company's policy. This deals with the accuracy assertion. Select a sample of invoices (with discounts applied to them), and check the evidence that the discount applied can be traced back to the approved list. Check against previous sales totals of the customer VIII.Reviewing of the trade receivables analysis to detect and highlight any accounts that are past 90 days. Allows the financial manager to follow up with the trade receivables clerk, and receive reasoning for the outstanding balances. Detective control) VIII. Deals with accounts receivable and mainly outstanding accounts. The control is in place to allow the detection of any abnormal balances, and bad debts. It encourages the chasing up of debtors before 90 days, the correct assessment of bad debts expense, It also helps to detect any customers that are of concern in these areas. The assertion here is classification. Assessment of outstanding accounts, and make inquiries with key staff about the outstanding amounts, and the chance of payment. Examine against company, and accounting, policy on bad and doubtful debts. X. Chasing up outstanding receivables. Also makes sure that customers do not go over credit limits by putting a hold on / delaying of shipments until a payment is received from the customer. (Preventative control) ‘X. Deals with accounts receivable, bad debts, and sales/ inventory. The control allows for a plan that's been in placed to follow up on any outstanding debts, and or detect bad and doubtful debts.The control is in placed to ensure sales/inventory are not completed and thus shipped to customers who have outstanding accounts that the financial manager is uncomfortable with. It encourages correct credit procedures, chasing up outstanding accounts, and the correct valuation of accounts receivable. An assessment of outstanding accounts, and inquires with key staff about the outstanding amounts, and the chance of payment. Eva luate against company, and accounting, policy on bad and doubtful debts. Review the credit approval process, against customers with outstanding debt.Check against company policy The above table highlighted the potentially effective controls that ACT Ltd has set in place. However though not all of the controls in placed were effective that the Audit Manager's extract has identified, five out of the nine controls that ACT Ltd have in place had some weaknesses. The following section of this report will highlight the five sales and receivables internal controls, and the weaknesses inherent in each one. Weaknesses The first weakness to be highlighted is the weakness of control two, this weaknesses completeness and occurrence.The lack of separation of duties in this control, allows an employee to misappropriate assets. The employee can cover up any misappropriation as they are involved in both the shipping of goods and the good turned whilst without any appropriate supervising or authoriz ing. Another weakness in this control is that the trade receivables clerk is the one individual in charge of all credit notes. Again, by the lack of segregation of duties, allows the employee to cover up falsified actions by having control of both transactions.The weaknesses in control three are related to fraudulent activities, as with errors in the financial report, concerning unintentional mistakes. The IT system is fairly new and is looked after by the sales director and not an IT expert. This weakness can raise the risk of errors in the IT system. The prices of stock are gathered from the selling price master file, and as there is no password protection necessary for access to databases, the selling price master files, and every other file are all subject to inappropriate changes.This allows for any fraudulent activities and as well, honest mistakes dealing with the changing of database files. The most evident weakness in this control is the simple screen check performed by the trade receivables clerk to verify the accuracy of the invoices. A high risk of misstatement can arise, whether intentionally or unintentionally. Some simple controls of passwords, authorization of hangers, authorization and approval of invoices would help to reduce the weaknesses, and thus the risk. Control five has a few weaknesses that allow the risk of fraudulent activities, and segregation of duties.This control entitles the trade receivables clerk, who also creates invoices, to post them the general Journal. As there is not segregation of duties, this can allow the clerk to cover up any fraudulent activities they may be par taking in. Add to this weakness, not only can fraudulent activities be covered up, but unintentional errors may not be highlighted before the sales invoices are posted to the general ledger. Segregation of these duties, posting to the ledger, and/or receiving approval and authorization of the sales invoices and general ledger, can minimize the risk surround ing the weaknesses of control.As stated above, segregation of duties is visibly a weakness in the sales and receivables of ACT Ltd. This weakness also exists in control 6. The trade receivables clerk, who computes all the data for the invoices, is also the same person who accepts the receipts from debtors, compute the payments, prepares the bank deposit slip, and reconciles the trade receivables ledger to the debtors control account in this control. This is plainly raising the risk that the clerk could possibly partake and conceal any fraud during their normal course of duties.Sufficient segregation of duties is very vital to reducing this risk, and therefore reduces the weaknesses highlighted in this control. Control seven's main weakness deals around the controls in the IT system and the controls around the databases. Control seven includes the computer generating an aged analysis at the end of the month, based upon all invoices completed. However with insufficient controls as hig hlighted in control three and our, the information in the report is likely to have errors. The fact that anyone can easily access the database means that the invoices computed can be fraudulently created, deleted or modified.Therefore occurrence and accuracy assertions can plainly be found to be inaccurate. Control seven can only be strengthened if the controls in place, the likely hood of misstatement in this control is only going to carry on. Assessment of Internal Controls As highlighted in the report the new internal controls that are in placed at ACT Ltd have both strengths and weaknesses. As such the reliance on these internal controls fifers in different areas. The strengths outlined above are obviously of less concern then the weaknesses outlined.The controls recognized as effective require more tests of control rather than substantive testing, as they can be relied upon more than the controls that have been recognized with weaknesses. As for the controls with weaknesses, th ey are require to have more substantive testing as the controls cannot be relied upon as much. The strengths highlighted surround delivery and shipping (control 1), the accuracy of discounts applied (control 4), aged trade receivables, allow up of aged trade receivables, and the accuracy of bad and doubtful debt expense (controls 8 and 9).The assertions attributed to these areas can therefore be relied upon more than the other controls. The tests of controls outlined above should be undertaken on these controls identified to ensure that the controls exist and can be relied upon. The controls around these areas can be class as less than high. The weaknesses highlighted concern largely the segregation of duties, and controls around the IT system. These two weaknesses are common across all the weaknesses identified. As such, these controls cannot be relied upon, at least until the management of ACT Ltd correct the weaknesses identified.Therefore the risk assessment of these areas can b e classed as high, and thus require no test of controls, and a greater emphasis on substantive testing. References: Gay, G. E. , & Sentiments, R. (2012). Auditing and assurance services in Australia (5th deed. ). Roseville: McGraw Hill. ACACIA. (2014 or 2013). Auditing and assurance handbook. Brisbane: John Wiley & Sons Australia. Accounts Receivable Account Receivable has increased while sales has decreased. Days in receivables ratio has also increased considerably.This highlights a high risk Current Investments The decrease in current investments needs investigating, as well as why it has been impaired and has the impairment correctly been done. Reasoning for it. External valuation by an expert. For it. Used, deferred development expenditure requires investigation, due to the more obsolescence of the company's laser development.