Friday, May 31, 2019

The Progressive Era Essay examples -- American Reform Movement

The Progressive Era was a period that exposed the contradictions found in American society in the young nineteenth and early twentieth century. Theodore Roosevelt summed up the Progressive/Reform feeling in his Square Deal speech - that it was all ab turn up morals, not economics. His aspiration was the moral regeneration of the business world. He preached that it was wrong for some people to get ahead in business and politics by tricks and schemes, while others were cheated out of the opportunity. This was the kind of talk that millions of Americans from all areas of society could understand and respond to. Roosevelt simply acted in the interests of the common working man, fixing things that they found un alone. For years, the poor and immigrants were unhappy with word from their big-business employers. Their long working hours and exploitation of children were, among other things, exposed by the Muckrakers. The Muckrakers were journalists who exposed corruption in business and p olitics and made many of their readers angry. These new reformers took everywhere the old Populist idea that the government should work for the publics economic well cosmos.(Mintz, 2015) Reform groups near the turn of the century were interested in the moral changes of the expression the government and businesses were run. They wanted the government to be more open and listen to the people. Also, they wanted the government to put more effort into protecting the well being of all citizens. This would require government action to regulate business, improve public health and safety and make sure that every citizen had the chance to succeed and to be happy.Today there are also many reform groups. Just like the progressives of the early twentieth century, modern reformers are trying to change things for the better. one and only(a) modern reformer is Ralph Nader. Nader is a leader in the consumer-protection movement. He organized investigative teams of young lawyers, consumer speciali sts, and students, popularly called Naders Raiders, to conduct surveys of numerous companies, federal agencies, and the U.S. Congress. Nader is a disputed man his investigations have at times been criticized as biased against big business and government.Cesar Chavez was another modern reformer. The issues that he dealt with included Women Farmworkers, Farmworker Health Issues, and Migrant Labor. galore(postnominal) issues th... ...nion. He held the vice-presidency for less than a year, succeeding to the presidency after the assassination of President McKinley on November 14, 1901. In 1904 Roosevelt was elected to a full term as president. The ideals of the twentieth century were built on the work of reform groups. Reform groups still play a large part in changing the instruction large corporations and the government are run. Because of the constant need for change and reform, the turn of the twentieth century to the twenty-first could be called a progressive era just like the tu rn of the nineteenth to the twentieth century was. Works ConsultedBarbuto, Domencia. American Settlement Houses and Progressive Social Reform. New York Orynx Press, 2009.Buenker, John. Progressivism. Chicago Schenkman Books, 2007.Cohen, Miriam. Women and the Progressive Movement Gilderlehrman.org Web. 25 April 2015. http//www.gilderlehrman.org/history-by-era/politics-reform/essays/women-and-progressive-movementMintz, Steven. Reform Movements of the Progressive Era Gilderlehrman.org Web. 25 April 2015.http//www.gilderlehrman.org/history-by-era/politics-reform/resources/reform-movements-progressive-era

Thursday, May 30, 2019

Ralph Ellison’s Prologue to the Invisible Man Essay -- Ralph Ellison P

Ralph Ellisons Prologue to the Invisible Man The Invisible Man is not a story of things that go bump in the night, but of those in society who commonwealth refuse to see. The essay was written by Ralph Ellison, an African American writer of the 20th century, whose stories tended to focus on racial issues. The main function of this storys prologue is anonymous and unseen. He resides in a basement and lives off stolen energy in Harlem New York. doneout the essay it is hard to determine whether he prefers to be this way or not, but he does describe that he loves light and warmth. He is a character that most audiences can easily feel sympathetic for. Although the essay is a narrative story, on a more critical level it tells of the flaws of society, and how some people go unnoticed and unloved. It is also tells of the power and will of human spirit. Ralph Ellisons Prologue to the Invisible Man is an potent essay because audiences can easily relate to it through its use of in formal tone, subjective point of view, and its appeals to pathos.With the use of informal tone Ellison is able to relate the story to the audience better. The prologue is written in the first person, everything in the essay is being told from the storytellers point of view. This makes the reader feel as though the character is in person talking to them and telling of the events. Ellison also personally addresses the reader as you this also enables the audience to relate to the story. One particular quote form the story that was very effective was You ache with the need to prevail on _or_ upon yourself that you do exist in the real world, that youre a part of all the sound and anguish. It as though Ellison was truly talking with his audience in ... ...n so emotionally, readers are able to easily associate themselves with it, and this allows the message of the paper to convey itself to the audience. Ralph Ellisons Prologue from The Invisible Man is a very successful and eff ective essay. By reading this it is possible to tell that Ralph Ellison is someone who may have first-handedly experience racism and unjust experiences. His essay tells of the negative aspects of society to generally throw away certain people of different races. However, on a more positive note, it also tells of the strength and everlasting hope of the human spirit. This text does indeed go up important issues and concepts to an audience. Due to its appeals to pathos, use of informal language, and subjective point of view, audiences are able to relate to Ralph Ellisons Prologue to the Invisible Man, making it a successful essay.

Wednesday, May 29, 2019

Confucianism and the Chinese View of Life Essay -- Papers

The superior man, when resting in safety, does not forget that danger may come. When in a state of protective cover he does not forget the possibility of ruin. When all is orderly, he does not forget that disorder may come. Thus his person is not endangered, and his States and all their clans ar preserved. Confucius --Confucianism created the Chinese view of life. The Confucian view is based on the ancient Chinese tradition. It can be stated that the view of Confucius and that of the Chinese began in the aforesaid(prenominal) place (Bush, 15). In subsequent centuries Confucius teachings exerted a powerful influence on the Chinese nation. Therefore, the history that surrounds both Confucius as well as Confucianism is relevant to how umteen eastern people live their life today. Confucius was born in 551B.C., to the noble Kung family. He was born in the state of Lu, which is present day the Shandong in the Shantung Province. Confucius real name was Chiu, which means a hill. This was because there was a noticeable bump on his head. His literary name however is Chung-ni. These names have been seldom used because of the Chinese practice of showing reverence by avoidance. Kung Futzu which means the Great Master has been his most popular name (DeVous and Slote 9). Confucius was born into an destitute noble family. At the time of his birth, the imperial court of the Chou dynasty had lost its power and the empire virtually disintegrated into a number of feudal states. Confucius father who was the commandant of a district in Lu died three years after Confucius was born. This left the family in poverty (DeVous and Slote 12). Nevertheless, Confucius received an upscale education. Even in his childhood, Confucius care to play ceremonies, whi... ... Walter H. Slote ed. Confucianism and the Family. New York State University, 1998.Fowler, Jeaneane D., Chinese Religions Beliefs and Practices. BrightonSussex Academic, 2008. Print. Mungello, David E. Leibniz and Confucian ism the Search for Accord. Honolulu The University Press of Hawaii, 1977.Robinson, B.A. Religion in China. Ontario Consultants on Religious Tolerance. 17 Jun. 2005. Web. 10. April. 2014. Nivison, David S. The Ways of Confucianism. ed. Bryan W. Van Norden. wampum Carus Publishing Company, 1996. Overmyer, Daniel. Religion in China Today Introduction.China Quarterly(2003) 307-316. Web. 21 Jun 2014. Twitchett, Denis and Arthur F. Wright ed. Confucian Personalities. Stanford Stanford University Press, 1962.Wolf, Arthur P. ed. Religion and Ritual in Chinese Society. Stanford Stanford University Press, 1974.

A Comparison of Aneas of Aeneid and Turnus of Iliad :: comparison compare contrast essays

A Comparison of Aneas of Aeneid and Turnus of Iliad The subtlety in the differences between Aneas and Turnus, reflect the subtlety in the differences between the Aeneid and the Iliad. Although both characters are devout and noble, Aneas does not possess the ardent passion of Turnus. Unlike Turnus, Aneas is able to organise his beliefs in the fated establishment of Latium onward his personal interests. Although Turnus is not a bad person, the gods favor Aneas in their schemes. The roles of Aneas and Turnus are reversed as the Aeneid progresses. The erasure of Aneas free will accounts for his triumph and success. Time and cadence again, Aneas courage, loyalty, and will are tested in the Aeneid. Through seemingly endless journeys by sea, through love left to wither, and through war and death, Aneas exhibits his anchored principals and his unwavering character. Of armor I sing and the hero, destinys exile... Who in the grip of immortal powers was pounded By land an d sea to sate the implacable hatred of Juno who suffered bitterly in his battles As he strove for the site of his city, and safe harboring For his Gods in Latium (Virgil 7). As a slave to the gods and their plans, Aneas assimilates his mind and sacrifices his life to the establishment of Latium. As the greatest of all warriors, Aneas displays his superb strength and his lead capabilities, by guiding the Trojans to victory over the latins and establishing Latium. The selflessness of Aneas and his devotion to the Gods, enables him to leap over and break through any obstacles that obstruct his destiny. Patterned after Homers Hector, Virgils Turnus is withal a courageous and devout hero. As the most handsome of Rutilians, Turnus nobility reflects his physical appearance he is a god-fearing, libation-bearing soldier. Turnus was greatly admired and respected by his subjects by far the fairest (of Italian men) / Was Turnus, favored both in his noble forbears / And by the queen who advanced his claims with eager devotion (Virgil 147). Unlike Turnus, Aneas is able to place his beliefs in Rome before his own interests that is the defining characteristic of Aneas heroism. Leaving Dido, the beautiful and passionate Carthaginian Queen, was

Tuesday, May 28, 2019

Internet in Schools :: essays research papers

Internet in Schools Everything revolves around the internet these days. Every business, vauntingly or small has a internet website for you to visit. Lets face it, the internet is not overtaking away, we as a people must run across to use this tool and not think of it as a negative thing. The internet must be used positively to benefit us. We can bring anything we want through the internet. The internet can be abused but we must educate our children so they can use it effectively to their advantage. We definitely imply to make most schools have the internet in classrooms, there is no doubt about it. Internet needs to be in the classrooms of schools in the bleak millennium. If you cant get on and surf the internet by yourself then you are looked down upon. The internet is the new big thing, its engine room at its best. Thats why we must keep our students in schools educated and updated with it, the internet has endless possibilities. Students would never run out of cultivation for their reports in school, they can either go to the library and look for the information they need and hope that the book they need is not inverted out, which could take up to a couple of hours. While on the internet you can find the information in the matter of minutes. Many books are outdated and you would be lucky to check one out if everybody in the class is doing the same report The internet keeps up with current information coming in every day of the week. I dont think students abusing their time on the internet is a problem, I think we need teachers or someone to monitor where they are going on the internet. There are programs advisors can download that can block out any material not suitable for students at schools. The world is at your fingertips with the internet, you can do anything imaginable. It is the schools duty to have the internet, forget the library, Im sure students would agree with me that using the internet would be much easier to find the information you a re looking for than the library. If you dont know how to use the internet then you are missing out, anything you want is on there. The internet alone could be a career, there are online businesses that make just as much money as jobs outside your home.

Internet in Schools :: essays research papers

Internet in Schools Everything revolves around the mesh these days. Every business, big or small has a net income website for you to visit. Lets face it, the internet is not going away, we as a people must(prenominal) learn to use this tool and not think of it as a negative thing. The internet must be used positively to benefit us. We can find anything we want through the internet. The internet can be abused but we must educate our children so they can use it effectively to their advantage. We definitely need to make most schools have the internet in classrooms, there is no inquiry ab break it. Internet needs to be in the classrooms of schools in the new millennium. If you cant get on and surf the internet by yourself thus you are looked down upon. The internet is the new big thing, its technology at its best. Thats why we must keep our students in schools educated and updated with it, the internet has endless possibilities. Students would never run out of information for their reports in school, they can either go to the library and look for the information they need and desire that the book they need is not checked out, which could take up to a couple of hours. While on the internet you can find the information in the matter of minutes. Many books are outdated and you would be lucky to check one out if everybody in the class is doing the same report The internet keeps up with current information coming in every day of the week. I dont think students abusing their time on the internet is a problem, I think we need teachers or someone to monitor where they are going on the internet. There are programs advisors can download that can block out any material not suitable for students at schools. The world is at your fingertips with the internet, you can do anything imaginable. It is the schools duty to have the internet, forget the library, Im certain students would agree with me that using the internet would be much easier to find the information you are l ooking for than the library. If you dont know how to use the internet and then you are missing out, anything you want is on there. The internet alone could be a career, there are online businesses that make just as much currency as jobs outside your home.

Monday, May 27, 2019

Comparing the IMC programs of ARC and P&G

Table of Contents Executive Summary 3 The Procter & Gamble and its grateful Mom break away 4 1. 1. Tar set down audience of Thankful Mom force simulate objectives of Thank you Mom lead 5 selling MIX of Thank you Mom campaign 6 Measuring pantomime Outcomes 7 2. American exit despoil organization and 2009-2010 year campaign 9 2. 1. 2. 2. MIMIC objectives of American violent encompass campaign 10 2. 3. Marketing MIX of American Red Cross campaign 11 2. 4. 15 3. Analysis of MIMIC practices between the ARC and P&G organizations 15 References 17 Procter & Gamble Company and American Red Cross organization on U. S. Market.The documentation analyses idea and thought of Integrated Marketing Communication (MIMIC) in range business pattern and need, critically assess the parts, capacities and devices of MIMIC all hands on deck/natures turf, evaluate the patterns and business sector authority on MIMIC how new patterns will offer effect to the business, analyze the developing issues a nd difficulties of MIMIC in the worldwide commercial center. The first and second chapter describes the MIMIC program P and ARC, target audience, objectives, tools and results. In the third chapter the analysis and comparison of communication activities. . Procter and its Thank you Mom campaign Procter & Gamble Co. an American organization, one of the world pioneers in the buyer products market. The organization is one of the heading organizations in the United States by the volume of benefits and business promotion. P is the worlds biggest publicist the expense of promoting surpasses $ 8 billion. P&G is considered organization originator of brand regime. Presently, the organization claims 23 brands with worldwide deals in abundance of 1 billion dollars, and an alternate 20 brands with deals above $ 500 million.It is these 43 brands argon he motor of development of the organization and give yearly deals development. P&G required re-building solid buyer honour over its brands to h elp fight deals. To drive deals crosswise over brands and classes, P&G required a profoundly better approach to ponder making extra customer esteem for its brands. For the 2010 overwinter Olympic Games in Vancouver, Canada, P&G Joined to be a supporter of the US Olympic Team and appe ared the first corporate strife Thank you Mom with the extremely fruitful Kids and Youll Never Walk Alone ads.Emulating the achievement of that sponsorship, P marked on as a full International Olympic Winter Olympic Games. 1. 1 . Target audience of Thank you Mom campaign The enormous thought is arrange around the buyer for the most part women in the part they interestingly play as parental figures and family stays as moms in a manner that has worldwide reverberation through link with the yearnings of the Olympics. irrespective of which type of segmentation scheme we use, the key is adjusting the marketing program to recognize customer differences.The major segmentation variables?geographic, d emographic, cryptographic, and behavioral segmentation (Kettle and Keller, 2012) (Table 1). Main Dimension separate Break down Geographic Metropolitan atomic number 18as Cities throughout the U. S. Density Urban, countryside Demographics Age Cohort 18 and higher Gender Female Race All races vivification Stage Adult Birth Era Generation X and Y Family size 1-2 and to a greater extent Residence Tenure Rents or Owns Household Income irrelevant development Occupation Cryptographic Personality family-centered Values Family, parenting, housework Table 1 .Target Market Analysis Compiled by Author To do this, P would be doing what it had neer done previously heading with the corporate brand. It would put P before the brands that individuals love and trust. Surprisingly, P would be condenseing on its center crowd, women 18+, with a brand battle from an organization that most had never given more(prenominal) than than a passing suspected. For this activity, the target demographic was the 85 million mothers that live in the U. S. P, through its brands, has a 170 or more year history of engaging mothers to be their best and likes the commonplace reparations mot. . 2. MIMIC objectives of Thank you Mom campaign The general promoting equalizers methodology was to make a valid association for P to the Olympic Games in a manner that would permit it to emerge from different supporters. From the beginning, the association in the middle of P and the Olympic Games did not exist. P is not in the matter of sports gear or games drinks. Anyway, for more than 170 years, P has been in the matter of helping mothers. Along these lines, while the various assers concentrated on praising the competitors, P would praise the mothers behind the players.The PR arrangement of substantial demonstrations of administration was Judged the establishment of the project. The deliberations showed that P&G Proud Sponsor of Moms was not a smooth promoting line but instead an authentic route for b uyers to e introduce with P and the way its brand motivation behind touching and enhancing lives all the more totally aides its activities as an organization. Objectives 1 . Make a Love Mark. To get women 18+ to choose P (and therefore P brands). Create a stronger emotional connection to P and its individual brands through the Olympic experience. . Generate more than 1 billion impressions during the Olympic and Paralytic Games. Own positive corporate/brand coverage. 3. The most important objective was sales. P aimed big with an unprecedented world(prenominal) incremental sales goal from its Olympics marketing program. . 3. Integrated Sponsorship, for an organization, comprises in supporting a game occasion, a group or a player. This is a correspondence structure that plans to strengthen brand mindfulness create a picture related to the accomplice values.The advancement of Olympic Games sponsorship originates from charity to business. In fact, at first, backers should broadside the Olympic Games and today, it is more about them to get cash from the promoting they make tossed this occasion. P has supported Team USA at the Winter Olympics in Vancouver and it was the starting usher for a successful marketing communication campaign. Public Relations The main typical quality of PR is high credibility news stories and features are more authentic and credible to readers than ads (Kettle and Keller, 2009).Today, if you enter the name of the company (thanks Mom) in the search engine Google, it will give 6,350,000 results. Every woman admires P & G, athletes and respected marketers and Journalists are trying to analyze a given campaign. Word-of-Mouth Word of mouth is very Influential MIMIC tool, because people trust others they know and respect. In addition, intelligence information of mouth can be a very intimate dialogue that reflects arsenal facts, opinions, and experiences.Again, word of mouth occurs when people want it to and are most interested, and it lots follows noteworthy or meaningful events or experiences (Kettle and Keller, 2009). Inside the structure of the fight Thank you Mom, Procter & Gamble likewise offered a Thank you Mum dower to a few moms of Olympian. For some of them, it was the main answer for watch their kid contending at the Olympics. Procter & Gamble likewise made the P Family Home, a spot in the Olympic Village where the players and their families can unwind and appreciate a minute together.Inside the Family Home, the Procter & Gamble gathering could upgrade some of its leader brands, with the Pampers Playground, clothing administrations, an excellence and preparing focus et cetera. There is additionally a magnanimous part where the organization focuses on helping mothers raise the up and coming era of competitors through the formation of its P Team USA Youth Sports Fund. Purchasers are welcome to backing through cordial engagement, gifts and support in brand programs from items, for example, Pampers, Tide, Gill ette and other.Social Media Picture of Branding Champions Ps Winning Sponsorship of the 2012 Olympic Games speaking of emotive, P&G propelled the foundational segment of its sponsorship, Thank You, Mom, around Mothers Day with a two-moment film called Best agate line that was imparted online and through Youth. The film profiles moms in distinctive nations assisting their youngsters their aggregate trips to achieve the apex of wellbeing, ability and physicality at the Olympic Games while participating in practices that require P items, for example, washing the dishes and doing clothing. Best Job was repressed into organizations proper for TV spots and viral imparting and has been seen by very nearly 13 million customers as everywhere as possible. P further engages purchasers to experience the conclusion and thank their mothers with a Backbone application that has been utilized to respect more than 30,000 mothers and numbering. 1. 4. Measuring MIMIC Outcomes of Thank you Mom campaig n arrangements, creating 2. 6 billion impressions and pulled in sparkling scope from The Today Show, The New York Times and other top national media.A standout amongst the most generally acclaimed crusades of 2010, the completely interconnected Thank You Mom battle brought about almost $100 million in incremental deals for P&G and the organizations most elevated total U. S. Piece of the pie for the fiscal year in the JEFF quarter. Business Building Results The 2010 Olympic Winter Games sponsorship conveyed exceptional business and brand-building results for P Over $100 million in incremental P deals, Ps most astounding total U. S. Ice of the pie for the financial year in the JEFF quarter when the P&G Olympic Games sponsorship was broadcasting live. In view of the achievement of the Vancouver program, P&G turned into a worldwide OIC TOP purport and wanted to execute and stretch the system universal. Marketing Results Proud Sponsor of Moms campaign unified 18 brands into a holistic, multi-brand campaign P value was essentially enhanced among the intended interest group of mothers PR Results 6 billion purchaser impressions from publicizing, computerized and advertising, with 2. Billion accumulated from PR deliberations, More than 2,800 situations including immersion crosswise over national TV shows (e. G. , Today Show, Good Morning America, Entertainment Tonight, BBC World parole Tonight) and significant print outlets (e. . , The New York Times, The Washington Post, USA Today, Associated Press, People Magazine, Redbook Magazine, US Magazine and the sky is the limit from there), Coverage in 24 of main 25 DAM (Designated Market Area) markets, First time in P history that unearned media garnered more impressions than paid media.The American Red Cross is an others conscious link that gives essential support, disaster help and direction inside the United States. Since its securing in 1881 by visionary pioneer Clara Barton, the American Red Cross has been the nati ons head emergency response affiliation. As a peculiarity of a general advancement that offers unprejudiced sympathetic attention to the losses of war, the American Red Cross divides itself by similarly supporting setbacks of decimating standard cataclysms.As the years progressed, the affiliation has developed its organizations, constantly with the purpose of balancing and mitigating continuing. Today the American Red Cross offers profits in five separate areas gathering profits that help the penniless trades organizations and comfort for military parts and their relatives the get-together, planning and dissemination of blood and blood things educational undertakings on preparation, wellbeing, and security and overall turn onening and progression programs.Coordinated Marketing Communications Plan of the Red Cross coordinates all channels, including intelligent/computerized promoting, out-of- home advertising, social, and portable showcasing to fortify the Red Cross brand and expand fiscal gifts among the biggest and most influential era to ever grow up the Millennial. 2. 1. Target audience of American Red Cross campaign There Millennial serve as the essential focus for the ARC Integrated Marketing Communications plan.Their potential using force and social impact are unmatched, ND they speak to the biggest open door for the Red Cross (Table 2). Market Parameter Breakdown Geographic region Primary vehemence on major coastal cities Urban 18-31 Male and Female Generation Y/Millennial Socioeconomic Income $1 5,000+ Bachelors Degree or Greater richly managerial and innovative Captivated, eager, extroverted, tech-sharp, incline subordinate, family-focused, autonomous Market Parameter Family/group turned, status-driven, cash cognizant, exceptionally energetic Table 2.Target Market Analysis According to the church bench Research Center in 2010, more than 80% Millennial lived in cities. In the United States, major cities are mainly on the coast. People of this coev als are in the age group born in 1979 until 1994, I. E. Most of them in 2010 were already adults. Representatives of Generation X are very energetic and creative. Are not conservative, but have high family values. Older age group of generation is already married, have a stable income and personal possessions. . 2. MIMIC objectives of American Red Cross campaign The American Red Cross entered the final quarter of 2009 with a financing shortfall Their deliberations to close the pay hole had been ruin by lower than foreseen peaceable offering because of an absence of significant top news story debacles an the nations monetary emergency. Circular segment needed to catch a more noteworthy offer of occasion and year-end giving so as to meet their yearly plan objective.The key test Most benefactors theorize about the Red Cross as the association to backing when a real catastrophe hits. Few would relate the occasion with providing for the Red Cross. Also they be going after offer of brain and wallet against other settled philanthropy battles that have gotten to be occasion customs. Also they needed to work quick. They started placement the procedure, imaginative and media in mid-September for a Thanksgiving dispatch. Everything organization need to set goals, destinations are vital they center associations.Organizations that have particular points are typically more effective than those that do not on cacao of a business with targets realizes what it is attempting to accomplish. Goals might be set in every aspect of the business e. G. Deals, generation, back and promoting. Destination that takes after SMART is more prone to succeed on the grounds that I clear (specific) so you know precisely what needs to be attained. You can tell when has been attained (measurable) in light of the fact that you have an approach to measure fruition.A SMART goal is liable to happen in light of the fact that it is an occasion that is achievable. Before setting a SMART target applica ble variable, for example, assets and time were considered to guarantee that it is realistic. At long I the timescale component gives a due date which helps individuals concentrate on the undertakings needed to accomplish the target. The timescale component stops individuals putting off undertaking fulfillment. Objectives 1 . make up revenues by 20% by 2010, and thereby to reduce the deficit in the budge 2. Increase ARC share of holiday/year-end donations.Present a convincing defense for the despondency of providing for the Red Cross in a non-debacle setting. Make a Red Cross organization to collect donations not only during natural hazards by 201 3. Increase awareness of the organization several times during the campaign. 4. Enter an online donation to the common practice of the people during the campaign 2. 3. Marketing MIX of American Red Cross campaign Curves general system was to make an encompass sound impact in the immemorial center amid the season in which contributors are most dark to give.Into this timeline, they outlined and embedded a multi-channel battle that was a crossover of immediate reaction and marking intended to lift all out reaction. Americans see the Red Cross as the association they rely on in a fiasco. Earnest needs and human enduring persuade them. Anyway, the then-current situating line (Change a life. Starting with your own. ) did not address ARCs unique quality. The required another subject for the battle that would pass on the desperation of the

Sunday, May 26, 2019

An Evaluation of Academic Performance of Grade 1 Pupils with and Without Early Childhood Experience Essay

Bright minds make bright future Preparatory shaverren nowadays atomic chip 18 far better than before they are to a greater extent advanced in teaching method and more capable of absorbing the methods of learning that used with them. Modern teaching accompanied with modules and analytical measures develop the pre naturaliseers memory retention that serves as the foundation of their education. Kids today are more willing and not timid to try to discover new slipway and methods of learning.The value of preschool is a hot topic these days. A sm only but growing number of studies link adjustment in preschool or child guardianship centers (which typically include a preschool curriculum) to higher cognitive and language scores on kindergarten-entry testsThe beforehand(predicate) childhood demonstrate is a permanent learning stage. some(prenominal) they learn now, they will take home. This preschool education is the provision of education for children before the commencement of s tatutory education, usually amidst the ages of three and five, dependent on the jurisdiction. The institutional arrangements for preschool education vary widely around the world, as do the names applied to the institutions. Effective preschool education tramp help make all children ready to learn the day they start school and, more importantly, help close the enormous gap facing children in poverty. Preschool gives our kids the strong foundation they need to be successful in school and in life. Children who attend pre-kindergarten programs have bigger vocabularies and increased math skills, know more letters and more letter-sound associations, and are more familiar with words and book concepts, according to a number of studies (Patson P. Opido 2010).The child is the ultimate concern in all educational processes. He is the beginning at the end of all educational efforts. The goal of education is to help every child grow up well-rounded physically well-developed, mentally healthy, intelligently alert, emotionally secure and socially well adjusted. These can be truly achieved by giving attention to the childs foundation.The first day of the children in school is a unique experience. It whitethorn be their first contact with big group of children. The difference among first localize pupils in their level of preparedness to grudge star work may vary. The grade I teacher should be aware of the differences in the childrens provision some lot is the springboard to do actions. Knowing pupils differences will guide the teacher on what to do to develop them to the fullest ( Lindberg and Swedo, 1995).A child born of a healthy, responsible and emotionally mature parents has a good foundation. His parents, especially the mother, guide him through the proper habits of eating, sleeping and cleanliness.An individuals side toward himself and others, his behaviour either at work or at play, and his emotional roots in his early childhood experiences. What he learns at ho me constitutes the pedestal for future learning and adjustment.As the child develops social awareness, he needs to experience association with a larger group outside his home. Parents send their children to school simply because they want them to develop raw material health habits and self sufficiency. Furthermore, this also includes the ability to use language patterns for simple and correct social attitudes in sexual congress to the company of people around him, whether adults or other children and the appreciation of the aesthetic attributes of his immediate surroundings.Modern teaching accompanied with modules and analytical measures develop the preschoolers memory retention serving as the foundation of their education. Kids today are more willing and not afraid to try to discover new ways and methods of learning. The value of preschool is a hot topic these days. A small but growing number of studies link enrolment in preschool or child care centers (which typically include a preschool curriculum) to higher cognitive and language scores on kindergarten-entry tests. The early childhood stage is a permanent learning stage. Whatever they learn now, they will take home. This preschool education is the provision of education for children before the commencement of statutory education, usually between the ages of three and five, dependent on the jurisdiction.Parents on the other hand, play a vital role in educating their children because they are their first teachers, which is the greatest contribution before a child ever begins his ceremonious education in school. When a child enters the formal school, he carries out with him the acquired values from his parents. Just like the teachers task, if parents fail to perform their responsibilities, it may bring misbehaviour on their children which may directly or indirectly affect the childs academic performance.In the Philippine public mere(a) schools today, inner tensions have been continuously affecting the le arners going to grade one level, especially those who had never gone to any kind of schooling before. These learners entering grade one have many apprehensions. Most of them have no experiences in going to school. Parents are not capable of sending them to school especially those in remote and slum areas. Instead of giving their children a chance to pick out in Day Care Centers and Kindergarten in some public elementary schools, they end up waiting for their to be accepted in Grade single.With these scenarios the pupils encounter difficulties in catching up with different skills like numeracy and literacy which are now the basic skills necessary in the first grade level of formal schooling. These children also suffer in relating themselves to their new environment, the school. In vagabond to have a round off transition from home to school and to prepare them socially and psychologically, the curriculum on the untimely Childhood Experiences was recommended for adoption in all pu blic elementary schools as included in Every Child A Reader Program ( ECARP). It aims to developing the reading readiness and developmental reading in Grade one as launched by the Department of educational activity.One of the major goals of the 2015 Education for All (EFA) is the expansion of the coverage and improvement of the quality of the Early Childhood Care and education (ECCD) programs in the country. The present government administration in its Ten-Point Agenda has declared a policy calling for the standardization of preschool and day care centers.The Department of Education (DepEd) in support of this thrust will administer School ardour Assessment study to All Grade One Entrants, effective SY 2005-2006. The School discretion Assessment (SRA) is a tool to determine the readiness of Grade One entrants in tackling formal Grade One work.The School Readiness Assessment slit will be administered by Grade One teachers assisted by the Grade Two and Three teachers one week bef ore opening of classes. The sound judgment shall not be treated as an entrance test or examination. No child shall be refused entry to Grade 1 based on the results neither of this assessment nor without preschool experience.To continuously determine the school readiness of all Grade One Entrants, the School Readiness Assessment (SReA) was administered. One of the objectives of SReA is to assess pupils readiness across the different developmental domains gross and fine motor, receptive/ expressive language, cognitive domain and socio- economic domain.The result obtained was the basis for grouping the Grade One entrants. It was also used to guide Grade One teachers in providing appropriate instruction and assistance to address specific needs of the pupils.The result of the School Readiness Test in May 2011 identified that there were at least forty two point ninety eight percent of the school state of Grade One entrants were not ready. Children with No Early Childhood Care and Devel opment (ECCD) has low average in pupils readiness across the different developmental domains gross and fine motor, receptive/ expressive language, cognitive domain and socio- economic domain.Background of the StudyThe researcher is motivated by the above mentioned situation and this conduct to the conceptualization of this study. As an educator, the researcher is faced with the fact that there is an imperative need to strengthen and streamline the internal management of educational arrangements in order to achieve efficiency and responsiveness to trends and challenges of the next millennium. It is therefore the aim of this study to empower parents and positively influence them on affirmative effects of pre-school education in the holistic development of their children particularly on the advancement of their academic performance.The value of preschool is a hot topic these days. A small but growing number of studies link enrolment in preschool or child care centers (which typically include a preschool curriculum) to higher cognitive and language scores on kindergarten-entry tests. The early childhood stage is a permanent learning stage. Whatever they learn now, they will take home. This preschool education is the provision of education for children before the commencement of statutory education, usually between the ages of three and five, dependent on the jurisdiction. The institutional arrangements for preschool education vary widely around the world, as do the names applied to the institutions ( Bustos Alicia and Espiritu 1985).The Early Childhood Experiences Curriculum, hence all Grade One teachers are expected to implement it. Teachers are also encouraged to make use of local songs, games, dances and endemical materials to enrich the curriculum. It is hoped that the Early Childhood Experience for Grade One will greatly benefit the children and strengthen efforts to make the schools child-friendly.Theoretical FrameworkThis study is anchored on Edward Thorn dikes, Jerome Bruners, and B.F. Skinners Theories of Learning. These theories enabled the researcher in the conceptualization of this work.The Law of Readiness as advocated by Thorndike is associated with mind set. It states that when an organism is prepared to respond to a stimulus, allowing doing so would be satisfying while preventing him would be annoying. This law works well in this study because the children is mentally ready to learn. The Law of Exercise states that the constant repetition of response strengthens its connection with the stimulus, while disuse of response weakens it. The exercises given to the children using a modifiable connection like instructional materials enables them to acquire the learning easier and quicker because the responses will be utilized, the stronger the connection to be developed. Thus, when a modifiable between a stimulus and a response has been made, it is strengthened if its results in satisfaction as the Law of effect proves.Jerome Brune rs (1915) theory of Instrumental conceptualization is also applied as it involves (3) three simultaneous processes as Acquisition, Transformation and Evaluation. This theory of learning believes that the acquisition of whatever form of knowledge acquisition, who selects structures, retains and transforms information. Teaching without the use of proper strategic plans will result to failure. Through School Readiness Assessment Test (SReA), pupils will acquire knowledge through different techniques used by the researchers. Hence, learning to read is facilitated by Skinners Theory.Conceptual FrameworkThis study focused on the evaluation of academic performance of Grade One pupils with and without Early Childhood Experience of Sto. Nio Elementary School. The independent variant consist of School Readiness Assessment Test (SReA) for children with and without Early Childhood Experience while the dependent variable is the academic performance of the respondents in price of the following Sensory Discrimination, Concept Formation, Numeracy, Reading Readiness and Construction and Visual Motor Integration.

Saturday, May 25, 2019

Kiwi Mart Case Study Essay

dish 1. Strategic sourcing is the major tools and technology in supply chain management and it delivers cost reductions and opposite offers and advantages. It entrust make strategical sourcing diverse from a traditional sourcing. This sounds the most strategic supplier relationship that is based on cost and there is an ability to create new business with scientific advances. In the past, the organization was usually focus on tactical functions such as processing of purchase orders, checking the status of delivery and this might contribute to somatic responsibility. Various important approaches like engineering driven approaches and selection of supplier processes lead to the number of suppliers at premium prices. It reduces cost of sourcing, helps in achieving low cost. Plexet has a reli suitable and valued suppliers and Plexet used to maintain long term supplier relationship, especially with large retail chain known as apteryx Mart.The purchase of Kiwi Mart acquired to a gr eater extent than 4000 container cases at the discount rate of 4 percent from Plexet. It has decided to benefit with the discounted price rates and selling of high touchstone containers. With the selling of 400 container cases at the wholesale price rate, the deal gets negotiated within 3 months. This has helped Kiwi Mart to resolve the challenges such as inventory challenges and other issues with Auckland Kiwi Mart. Just after the negotiation, the head of the Kiwi Mart purchase surgical incision had been contacted by Chinex and they offered more than 7 percent discount on more than 5000 container cases of different products such as good seal products. The deal was too strong and good with different orders. The purchasing manager was not aware of the smear and it had a complete line of sizes and quantities with respect to every product. Thus, it has been decided to help and resolve the adjustment of the product line. The purchasing department of Kiwi Mart focused on addressing sev eral issues such as potential inventory crisis and it is securing the amount of supply with the recent acquisition of cheaper products.Strategic sourcing is the first thing that is combined with the strategic supplier management and there is the effective day to day purchasing with the outcomes of supply chain management. The organization is able to create and develop new advantages with bring out and effective roles as well as relationship. It chooses the innovation and leads to the marketplace with strategic efforts on sourcing. This way, the purchase department of Kiwi Mart will be able to developstrong goals and objectives with respect to communication and suppliers would be able to promote interaction with high opportunities and well defined communication to complete the things in a right manner. This way, they can realise strong competitive advantage and opportunity to reduce challenges and complexities and to standardize the possible supply chain strategies.Therefore the pu rchasing department will be able to reduce the cost to more efficient and effective process and it will be able to deliver better process. Answer 2. There should have successful partnership with long term commitment and it encourages in investing improvements in supply chain to mutual advantages. Thus, it will build and improve long term commitment with the form of collaborative framework partnership with the involvement of business to business relationship and it will meet the expectations in terms of goals and objectives.Answer 3. Plexet will adopt the just in time approach to production to improve the business with reduction on in-process inventory and carrying cost. It will focus on continuous improvement and it will help to achieve employee involvement and high quality. Answer 4. The implementation of inventory system in Kiwi Mart and Plexet will help to organize the distribution software and it will create a cohesive inventory for organization system. It will maintain the che mical equilibrium and inventory with the track of sales of the product and inventory.

Friday, May 24, 2019

Introduction to Starbucks Case Study

PRINCIPLES OF MANAGEMENT ASSIGNMENT 1 STARBUCKS CASE STUDY Summary The history of Starbucks starts in Seattle in 1971. threesome friends, Jerry Baldwin, Zev Siegl, and Gordon Bowker, who all had a passion for fresh deep brown, opened a low-toned shop and began selling fresh-roasted, gourmet coffee beans and brewing and roasting accessories. In 1981 Howard Schultz prototypical walked into Starbucks as a sales representative for a Swedish kitchen manufacturer. He immediately wanted to work for the company as he got so inspire by Starbucks but it took him a year to finally persuade the owners to hire him.The owners were reluctant initially to hire Schultz because they thought his style and high energy top executive not blend with the existing culture of the company. However in 1982 Starbucks hired Schultz as the new head of retail operations and marketing and shortly there by and by was sent to Milan to attend an international housew ars show in Italy. When he arrived, Schultz fou nd himself infatuated with the exciting coffee culture of Italy. Schultz went to Verona and had his first caffe latte. But he find something more(prenominal) important than the coffee.The cafe customers were chatting and enjoying themselves while sipping their coffees in the elegant surroundings. Thats when Schultz was struck with an inspirational idea. Why not create community gathering places resembling the great coffee house of Italy in the United States? However, Schultzs idea did not go down well with Baldwin. Baldwin was not ready to get into the restaurant traffic nor to have anything distract him from his original plan of selling whole beans. Schultz, however, branched out on his own and opened a coffee house named after Italys largest newspaper, The Daily, or Il Giornale.Two months later, the new store was serving more than 700 customers a day, and it was selling 300 percent more than the Starbucks locations. In 1987 the owners of Starbucks Coffee partnership decided to sell their coffee business, along with the name for $3. 8 million. Schultz raised the money by convincing local investors of his vision. Now with over 11,000 outlets in more than 36 countries, Starbucks is the worlds number one specialty coffee retailer. Schultz philosophy We arent in the coffee business, serving quite a little.Were in the people business, serving coffee has shaped and continues to shape the company. Q1 What management acquirement do you think would be most important for Howard Schultz to have? Why? What skill do you think would be most important for a Starbucks store manager to have? Why? Conceptual Skill would be the most important skill for Howard Schultz to have and as we sack up see Schultz already had those skills. When he went to Italy and saw espresso bar it was his abstract skills that led him to the idea of introducing coffee bars in America.It was his conceptual skills that led him to identify the opportunity. And it is the conceptual skills that l ead managers to take advantage of opportunities and oppose threats as well as make good business decisions and lead him to innovation. sympathetic and Technical Skills would be the most important for a store manager because he is in direct contact with employees. By Human skills he is qualified to work well with other people individually and in a group and by technical skills he can guide people crushed his supervision to efficiently perform specific tasks.Q2 How might the following management theories/approaches be useful to Starbucks Scientific Management, Organizational Behavior, Quantitative approach, System Approach? scientific MANAGEMENT It is concerned with improving the performance of individual worker and finding the best way to do particular task. Starbucks coffee producing department is the place where scientific management theory can be applicable where they can divide and distribute jobs and find out the best way of performing tasks in nightspot to improve returni on efficiency.ORGANIZATIONAL BEHAVIOUR It is the field of study concerned with the actions or behavior of people at work. Organizational Behavior theory can be useful for Starbucks in the following ways SYSTEM APPROACH System can be defined as a set of be components with clearly define boundaries on the job(p) together to achieve an objective by performing three main functions such as input, processing and output. Using the organisation approach it is important for Starbucks departments to work together as one unit.For example if the marketing and production department dont work in quislingism with each other Starbucks as a whole organization would suffer. Also using the system approach Starbucks must be aware of the environment its working in. For example if the company opens an outlet in another country it must be aware of the government rules and regulations and also the taste and trends of society there. QUANTATIVE APPROACH It involves applications of statistics, optimizatio n models, teaching models and computer simulations to management activities. Quantative approach can be useful in the following ways ) Price Starbucks can judge the amount of expense to be charged on a product if the price is high then no one pull up stakes buy the product and if its low then the business wont be able to maximize its profits. 2) Customer Preferences It can conduct and analyze surveys about customers likes and dislikes. This will help the business in improving their product, services and surrounding atmosphere. 3) Sales Analysis Starbucks can conduct sales analysis which can help them in forecasting future sales and allocate required resources and also help them in budgeting.The three trends and issues are as follows These skills includes Looking for Opportunities Innovation Growth overdue to these skills, Starbucks has excelled and reached to the height of success. Starbucks focused on growth i. e the reason they have been able to expand to 11,000 outlets in 36 countries. They also introduced many innovations in their product line. It is mostly implicated on top line managers as they are the ones who make major business decisions. Starbucks operates in many countries therefore it consists of diverse workforce.So as a manager it is necessary to be well-acquainted with the diverse backgrounds of individuals in order to manage its workforce effectively. It is most applicable for the first line managers because they are the ones who are in direct contact with employees. In Starbucks black apron displaying the little coffee master are worn by employees who have holy the coffee master course, which shows that Starbucks conducts many programs to enhance the knowledge of workers.This implies mostly to middle level managers as they are ones who are responsible for meeting the goals set by top level managers by managing the workforce which includes enhancing their conveying and knowledge. Q4 Give examples of how Howard Schultz might perform the in terpersonal roles, the informational roles, and decisional roles. Schultz, as a figurehead, can be the greeting visitor, sign legal documents. He would attend ribbon cutting ceremonies for new plants. He could be a leader responsible for motivating subordinates and staffing, training.He could also arrange activities of various project works. INFORMATIONAL ROLES Schultz can perform this role by monitoring reports, holding informational meetings, making phone calls to rely information, holding board meetings, giving information to media Q5 Look at Howard Schultz philosophy of Starbucks. How will this affect the way company is managed? At first businesses used to focus on products. But with the passage of prison term businesses have realized that their main purpose is serving the people. Schultz philosophy has shaped and continues to shape the company.The company is now more focused on the five Cs community, connection, caring, committed and coffee. Now the company doesnt only focus on producing coffee rather all its activities are now driven to suffer customer satisfaction by giving them quality service and understand and meeting their needs, tastes and preferences. What mangers can learn from this case study? We as managers can learn the following from the Starbucks case study. Focus on the people Businesses traditionally used to mainly focus on their products.Their prime objective was to manufacture mass products at low cost and hence make more profits. But now businesses have grown smart, they realize the importance of people in their business. Now companies undertake to build better and long term relations with their customers by providing them with top notch services and quality products. And that is exactly what Howard Schultz philosophy reflected We arent in the coffee business, serving people. Were in the people business, serving coffee. It is this philosophy of Schultz that has taken Starbucks to new heights.We as managers of today need to realize this and shift our focus on our customers by providing them with best quality service and products which is the key for businesses to survive in todays very competitive world and also for the company to arrive at in the long run. True Entrepreneur Spirit Entrepreneurship has three main themes Opportunity, Innovation and Growth. When Schultz walked into an espresso bar he quickly saw the opportunity because such a concept did not exist in America and if applied in America could be very successful.We can say that Schultz was open to ideas and an opportunity seeker. We as managers need to be more open to ideas and not get stuck just on routine day to day task. We need to think out of the lash and grasp on opportunities out there. If we wont our competitors will and we can be left behind in the race. Starbucks did not get stuck with just producing elemental coffee. It got innovative and launched various other products such as hot and iced espresso beverages, coffee and noncoffee ble nded beverages, Tazo teas, home espresso machines, premium chocolates, baked pasties, sandwiches etc.Thus we learn its important to be innovative and meet the changing trends in customers taste and preferences otherwise business can become stagnant. Schultz started with a small chain of espresso bars but he didnt stop there. He always looked for expansion and growth and that is the reason why Starbucks today has over 11,000 outlets in 36 countries. As managers we always need to strive for growth and expansion. Grow and expand to reach new marketplaces and new customers that will in return conclusion in more revenue and profits for the company.

Thursday, May 23, 2019

Mapp V. Ohio

CRJU 310 Judge Oberholzer April 12, 2009 Mapp v. Ohio * Mapp v. Ohio * 367 U. S. 643 * (1961) * Character of Action Mrs. Mapp was comprise guilty and sentenced to prison 1-7 years. Mrs. Mapp and her attorney took the case to the Supreme philander in Ohio. * Facts Three practice of law officers went to Dollree Mapps house asking permission to enter into her house, because they believed that she was hiding a fugitive in her home. When she did not allow the police officers into her home, the police officers left and came back three hours later with a search warrant.When Ms. Mapp asked the police officer if she could see the warrant, he held up a piece of paper that was believed to be a fake warrant. The police officer handcuffed Ms. Mapp for resisting arrest. As the police officers looked around her house, they did not find any fugitive only when they did find full-grown material in a suitcase that was by Mrs. Mapps bed. Mrs. Mapp told the police officers that the pornographic mate rial was not hers but that it belonged to another individual that she had loaned the suitcase too. Mrs.Mapp was arrested, found guilty and sentenced for having pornographic material. * Issues A. Was the issuance of the warrant by the police officer invalid in violation of the Fourth and 14th Amendments? YES. B. In the absence of a warrant, may a search and seizure take place in a persons home without their consent? no(prenominal) C. Is demo obtained, without a warrant, from voluntary submission of a third party inadmissible in a court of law in violation of the Fourth and Fourteenth Amendments? NO. * Decision The Court held that the exclusionary rule, which prevents un ingrainedly btained evidence from being introduced at trial, applies to grounds as well as to the federal government. * Majority Opinion (by Justice Clark) Issue (A) Yes. Reasons i. The Fourteenth Amendment requires that a neutral and isolated magistrate mustiness issue a warrant. ii. Justice Clark declared, The exclusionary rule should also apply to states, saying that states are not permitted to use evidence gained by illegal means to convict a person. With a 6-3 vote of approval, Mapps case was overturned and the law was forever changed. Issue (B) No. Reasons i.Justice Clark declared, We reconcile that all evidence obtained by searches and seizures in violation of the Constitution is inadmissible in a state court Were it otherwise the assurance against un healthy searches and seizures would be meaningless. Mrs. Mapp at the time of her arrest was not issue a warrant just a piece of paper. The police officers still searched her house without her consent. 09. Concerning Opinion by (Justice Black) Justice Black shares the doubt that The Fourth Amendment alone can be used to prevent illegally obtained evidence from being used in state courts because it is not explicitly stated.Justice Black also believes the command that no unreasonable searches or seizures be allowed is too little to infe r such a large decision. With these differences aside Justice Black feels that along with previous court decisions that the Fourth Amendments ban against unreasonable searches and seizures is considered together with the Fifth Amendments ban against compelled self-incrimination, a constitutional basis emerges which not only justifies, but actually requires the exclusionary rule. hold/Dissenting Opinion (by Justice Clark, whom the Chief Justice joins) These two justices, Clark and Brennan came to an agreement with Mrs. Mapp that her rights as a citizen of the United States were violated. Both Justices used the Fourth Amendment and that is evidence obtained in violation of the Fourth Amendment, which protects against unreasonable searches and seizures, may not be used in abominable prosecutions in state courts, as well as federal courts. Concurring/Dissenting Opinion (by Chief Black)Justice Black found that the case was a combination of the Fourth and Fifth Amendment and not with th e Fourteenth Amendment. Justice Black turned out to be the swing vote. Even though, he joined the Courts opinion he did it for his own reasons. For the reason, Justice Black wrote a separate opinion that was not joined by any other justice. Concurring/Dissenting Opinion (by Justice Stewart) Justice Stewart wrote the majority opinion in Elkins. Yet, he refused to join the Courts opinion. He did vote with the majority to retroversion Mrs. Mapps conviction. 10. CommentMapp v. Ohio is an important case that made history. For the reason it has to do the Fourth and Fourteenth Amendment. All evidence obtained by searches and seizures in violation of the federal official Constitution is inadmissible in a criminal trial in a state court. Wolf v. Colorado, 338 U. S. 25, overruled insofar as it holds to the contrary. Pp. 367 U. S. 643-660. (A) A warrant must be issued by a neutral and detached magistrate who is not involved in either the investigation or prosecution of the suspect upon whom s uch a warrant is issued (Harvard Law Review, Vol. 5(3), 1971, pp. 239-250). (B) At the trial, no search warrant was produced by the prosecution, nor was the failure to produce one explained or accounted for. At best, There is, in the record, colossal doubt as to whether there ever was any warrant for the search of defendants home. 170 Ohio St. at 430, 166 N. E. 2d at 389. The Ohio Supreme Court believed a reasonable argument could be made that the conviction should be reversed because the methods employed to obtain the evidence . . . here such as to offend a sense of justice, but the court found determinative the fact that the evidence had not been taken from defendants person by the use of brutal or offensive physical personnel department against defendant. 170 Ohio St. at 431, 166 N. E. 2d at 389-390. Mrs. Mapp took a stand against the police officers because she felt she was doing nothing wrong. The police officers assumed that Mrs. Mapp was involved in hiding a fugitive as w ell as in hiding some illegal betting equipment. When the police officers got to Mrs.Mapps house they asked to go in she tell no. Three hours later the police officers came back with a piece of paper (not a search warrant) when Mrs. Mapp asked to see the warrant she had to struggle to get it. The settle overturned the conviction because the police officers had violated the fourth Amendment. 11. Principle of the Case A warrant issued by any public official, other than neutral and detached magistrate is invalid in violation of the Fourth and Fourteenth Amendments. A persons home cannot be searched without their consent or without a search warrant.

Wednesday, May 22, 2019

The Psychoanalysis Theory

Sigmund Freuds Psychoanalysis is a theory which tries to take in the connections between the un sure components of a endurings rational processes.Freud, a neurologist which has owing(p) interests in see to iting out a interposition for patients with neurotic and hysterical symptoms devised analysis in Vienna in the 1890s. He called this, the hypothesis of unconscious noetic activities (Hook 3). He then developed a method in which talking with the patients is knotty. Through this, he found out that the problems of the patients with these kinds of sickness originate in from either repression and/or problems which the patients encountered during childhood.These problems, as Freud believed, lies in the unconscious minds of the soulfulnesss involved. These problems may not be overtly manifested by the patients, however, in one point in their lives, it will eventually come out. Probably, the main incertitude Freud gives is that, what could possibly have happened during the per sons childhood which affected the modal value he/she behaves presently? This question is primarily needed for the psychopsychoanalyst to be able to decipher why a certain being acts the way he does.One of the guiding principles of analysis is the assumption that the problems of the patients in need of psych otherwiseapy lies within the unconscious. This however, was given proof by Freud. According to him, the unconscious is the storehouse of instinctual desires, needs, and psychic actions. Also, the unconscious mind acts as a reservoir for repressed memories of traumatic events which continuously influence conscious thoughts and behavior. While sometime(prenominal) thoughts and memories may be deleted from immediate consciousness, they direct the thoughts and feelings of the individual from the commonwealth of the unconscious.Through psychoanalysis, these past thoughts and memories which argon stored in the unconscious ar then unlocked through a process which is called the talk therapy. It is believed that neurotic problems stemmed from the unconscious. These problems, according to Freud, bottom of the inning roughtimes manifest themselves in dreams. The aim, therefore, of psychoanalysis is to bring the repressed memories in the unconscious to the consciousness through a psychoanalytic treatment for it to be addressed accordingly.No discipline how successful the causal agency became, many critics still emerged and deliberately demonstrated their disbelief to the express movement. One of the major critics of Freuds psychoanalysis is Grnbaum. In 1986, he said that more often than not, they may be the patients responses to the suggestions and expectations of the analyst (186). He is referring to the clinical data gathered by the psychoanalyst. He claims therefore, that psychoanalysis is not reliable because of the fact that most of the patients respond according to what their analysts want to hear.However, if we are going to go through the aim of psycho analysis, we will harness out that Freud was trying to find out reasons rather than causes so therefore, results are technically not important. His main focus was on how the patients will respond to a certain question and how these patients would reason out when given a certain problem. Technically, the procedure is merely a problem solving process.Another critic, Torrey Fuller, considered by fill up to to be a handing American psychiatrist, writing in Witchdoctors and Psychiatrists (1986) stated that psychoanalytic theories have no more scientific basis than the theories of traditional inhering healers, witchdoctors or modern cult alternatives. In fact, an increasing number of scientists regard psychoanalysis as a pseudoscience (Cioffi, F. 1998). However, this claim by Fuller, was countered by one of the proponents of psychoanalysis by saying that the concepts and theories of psychoanalysis are more akin to the humanities than those of the physica/biological sciences. Therefor e, even if they claim that it is not scientific, they cannot push through with that kind of argument.When Freud died, psychoanalysis continued to flourished in its role in solving mysteries with the unconscious. In fact, there emerged the post-freuedian schools which are the Object Relations Theory and the Interpersonal Psychoanalysis. These schools of thought reinforced, in some ways, the psychoanalytic movement proposed by Freud. The Object Relations theory states that the ego-self exist only in relation to objects, be it internal or external. These objects, basically, are said to be formed through interactions with the parents during childhood.According to object-relations theory there are three funda psychological affects that can exist between the self and the other attachment, frustration, and rejection. These affects are considered as the major building blocks of the personality. Therefore, if these affects are triggered, there is the possibility that a change of personality may occur a changein terms of a persons perception towards a specific thing or can be a change with regards to a persons ability to interact with other muckle.These kinds of changes, as believed by Freudian theorists, may be addressed through psychoanalysis. The Interpersonal Psychoanalysis, on the other hand, states that a patients interpersonal interactions with others provide insights into the causes and cures of mental disorder. It is believed that patients keep many aspects of interpersonal relationships out of their awareness by selective inattention. The role of psychoanalysis, therefore, is to bring out detailed information from the patient which will lead them to finding out the interpersonal patterns within that patient.In line with the arguments of Freuds critics, one question that could be raised is that, has psychoanalytic therapy really cured mentally impaired people or are these people just cured because of the fact that they believed that they were cured and not be cause they really were? There could be a great possibility that people just perceived that he is cured even if he is not. This is one good question that can be addressed with regards to the psychoanalytic process.There were many critics who emerged during the peak of the success of the psychoanalytic movement. Some were for the movement, many were against it. However, it still flourished and up to now, this method is continuously being used.Wholly, Freuds Psychoanalytic movement has strengths and flunkes. Probably, part of the strengths of this movement are the facts that clearly, this theory addresses its problem, it can be applied in practical ways and, most importantly, it withstands the test of time. This only means that no matter how many negative criticisms this movement encountered, it is still able to function in such a way that it is being helpful to the society.No matter how many flaws were encountered during the generation of the movement, it is still useful up to this t ime. In fact, even today, psychoanalysis still remains as a valid option for people who seek help because of mental illness. The movement will continuously flourish because of the fact that it addresses its problems accordingly and it is easy to conduct as long as the involved parties participate accordingly to the process being done.For somebody who whole heartedly believes in the psychoanalytic movement, it is quite hard to point out certain weaknesses of the movement. However, the only weakness that it might really probably possess is the fact that it might really probably be just giving data which are just interpretations of the analyst which is again, going back to Grnbaums argument, he said that the patients could probably just saying what the analyst wants to hear. But as stated earlier, Freuds aim is to find out the reasons and not the causes.The psychoanalytic theory can be considered most useful in addressing problems of patients who are considered mentally impaired. Peop le who undergo Psychoanalysis are people who are emotionally impaired with symptoms like depression or anxiety, loneliness, and incapacity to feel close to anyone. Brain disorders like schizophrenia and autism can be cured through this method as well. However, psychoanalysis would not work with schizophrenics and autistics because such patients ignore their therapists insights and are resistant to treatment (Dolnick 40).Depression, loneliness, and the incapacity to feel close to anyone, as believed by Freud, to be easily addressed through psychoanalysis, are states wherein a person experiences difficulty in coping up with changes that are everlastingly happening to his surroundings. He therefore encounters a feeling of being unwanted by the society. With this kind of feeling, the person involved then lacks self esteem which he needs in order for him to get along with the people around him. Freud believed that this kind of problem can be solved if proper interventions will be done a nd proper techniques of communication will put into practice.This is when the person involved is willing to talk around his problems the things that makes him think that he is unwanted by other people the reasons why he is having a hard time coping up with the changes happening around him. Through talking the problem out, the person can now feel that somebody is there to listen to him. This kind of method only works if the person involved is willing enough to disclose himself to other person.Sigmund Freuds Psychoanalysis is a theory which tries to discover the connections between the unconscious components of a patients mental processes. Personally, based on the studies done for this particular topic, I believe that it really is an effective way intervening people with certain problems with their behavior. With the contrasting studies done by Freud, there are ample evidences that conscious thought and behavior are influenced by non-conscious memories and processes.As stated earli er, the psychotherapy could greatly help people with mental and emotional problems by knowing the past events that greatly affects peoples thought and ideas through unlocking the unconscious thereby being able to decipher why a certain person acts the way he does, and thereby addressing the mental problem of the patient.Works CitedHook, Sidney, ed. Psychoanalysis, Scientific Method, and doctrine A Symposium. upstart York New York University Press, 1959.The police detective use data from Psychoanalysis, Scientific Method, and Philosophy A Symposium to strengthen the topic sentence that Sigmund Freuds Psychoanalysis is a theory which tries to discover the connections between the unconscious components of a patients mental processes. The book talks about Psychoanalysis as a scientific theory and not as a mere philosophical theory, it aims to answer the different questions thrown against the movement. It is through this book that the researcher was able to make strong points against t he different debates against the movement. The book also gave enough background about the rise and teaching of the movement.Freud, Sigmund. An outline of psycho analysis. New York W. W. Norton & Company, 1989.The researcher use data from An outline of psycho analysis to strengthen the topic sentence that Sigmund Freuds Psychoanalysis is a theory which tries to discover the connections between the unconscious components of a patients mental processes. This is a book that focuses on Freuds psychoanalysis movement. It talks about the fundamentals of psychoanalysis. He marshals here the whole range of psychoanalytic theory and therapy in lucid prose and continues his open-mindedness to new departures. The researcher used the source to discover Psychoanalysis as a whole on the first part of the paper. The researcher also used this to counter some arguments thrown against the movement.Grunbaum, Adolf. The foundations of psychoanalysis. New York St. Martins Press, 1985.The researcher u se data from The foundations of psychoanalysis to strengthen the topic sentence that Sigmund Freuds Psychoanalysis is a theory which tries to discover the connections between the unconscious components of a patients mental processes. This is a philosophical critique of the foundations of Sigmund Freuds psychoanalysis. Through this book, Grunbaum was able to state his debates against Freuds psychoanalysis. The researcher uses the data, to cite an example of debates against the movement.Cioffi, F. Freud and the Question of Pseudoscience. New York Open Court Publishing Company, 1998.The researcher use data from Freud and the Question of Pseudoscience to strengthen the topic sentence that Sigmund Freuds Psychoanalysis is a theory which tries to discover the connections between the unconscious components of a patients mental processes. The book has shown that psychoanalysis was actually more concrete to humanities rather than the biophysical science. Like a study by Dolnick, cited below, it also discusses debates on the movements, as well as attacks on Freud himself. The researcher was able to get enough background on causes why debates against the movement started.Dolnick, Edward. Madness on the couch Blaming the victim in the heyday of psychoanalysis. New York Simon & Chester, 1998.The researcher use data from Madness on the couch Blaming the victim in the heyday of psychoanalysis to strengthen the topic sentence that Sigmund Freuds Psychoanalysis is a theory which tries to discover the connections between the unconscious components of a patients mental processes. This book focused on the pseudoscientific theories and dangerous practices that emerged and flourished in the wake of World War II as American psychotherapists battled to understand and treat schizophrenia, autism, and obsessive-compulsive disorder. Though unlike Cioffis Freud and the question of Pseudoscience, this one strongly emphasize that psychoanalysis did more harm than good to patients. It is t hrough this, that the researcher was able to cite some examples to strengthen. his position with regards to the psychoanalytic movement.

Tuesday, May 21, 2019

Moral Influence in Great Expectations Essay

Show the Moral Influence on smudge in Charles Dickens capacious Expectations Symbolism as it is used in literature aims to project the internal aspects of an individuals temper through the external aspects in reality. Charles Dickens, in his novel, Great Expectations uses symbolism in order to reflect opposite individuals moral influence on Pip. Consider for example the following instances. In the novels sign chapter, one is presented with the voice of Pip who is described as an orphan with a vivid imagination.As he recounts his initial experiences in life, Pip mentions that his most vivid and broad impression of the identity of things, seemsto have been gained on a memorable raw afternoon towards evening (Dickens, 1992, p. 3). It was during this evening that Pip met the convict, Magwitch. The use of symbolism in his encounter with Magwitch is evident as Pips initial introduction to the villainous aspects of mans nature, in the form of Magwitch, occurred during the transition f rom day to iniquity.One sees here how Dickens uses the shift from day to night as a means of shifting the mood within the novel in such a way that will prepare the reader for his encounter with an individual who is in possession of a problematical moral character. In addition to this, one perceives here the manner through which Magwitchs moral character affects Pips moral disposition as Pip was introduced to committing morally questionable actions through his relegate encounter with Magwitch.As opposed to the use of darkness as a means of symbolizing the illegal aspects of man, Dickens also uses the light as a means of symbolizing the moral aspects of man. For example, one is presented with Pips initial encounter with Estella. Estella, which literally means star, is presented as an angelic being who inspires Pip to disposition for the finer things in life.Reference Dickens, C. (1992). Great Expectations. London Wordsworth Editions, 1992.

Monday, May 20, 2019

Plastic surgery Essay

Plastic surgery is an operation that allows a persons image flip-flop into a new and pretty appearance. Nowadays, fictile surgery has been a growing fascination for many Asian countries, including Malaysia. Most Malaysians opt to pursue plastic surgery although some of them have good looking figure. In my opinion, is a good idea for someone to change their appearance though plastic surgery.Firstly, state who having plastic surgery can build assumption and increase their self-esteem. For instance, people feel comfortable in affectionate community and communicate with others. Furthermore, it is easier for them to get a particular job. Therefore, it may carry out a victorious career in their life.Secondly, plastic surgeries will improve health conditions. For example, there are many women suffers from inveterate back pain work by breast reduction. Moreover, physical defects and injuries due to accidents, genetics and diseases also solved by plastic surgery.Some people argue that plastic surgery carries with certain of risk. The most super C mistake people is choosing a wrong doctor who has no experience and without certification may target their health into risk. However, with rapid development of technology, plastic surgery technique has become more effective and reliable. The majorities of people still have faith in plastic surgery and change their lives. People can improve their living condition and help to reshape their appearance in future life. In conclusion, I strongly agree to someone change their appearance through plastic surgery because plastic surgery builds confidence or increase self-esteem and improve health condition.

Sunday, May 19, 2019

Capabilities in the Workplace Bangles Pvt. Ltd.?

AbstractA business is likely to blow up when it makes best map of its result competencies, organization capabilities, and increases its capacity. This motif describes a menagely, Bangles Pvt. Ltd, which is headquartered in UK and is looking to expand into the Asiatic market via its online store. The paper discusses the core competencies the firm has along with its organizational capabilities which will help the firm in making this expansion successful.IntroductionBangles Pvt. Ltd is an online business based in the United Kingdom and run by dint of social media sites, the political go awayys own personal website, and through opposite buying/selling websites such(prenominal) as eBay and other portals. The business originated in 2006 after the possessor finished her Arts degree from a local college and decided to use her expertise in her own small enterprise. Initially she took the responsibility of business herself and began to fire highly colourful, intricately designed, handmade bangles on hallow. However, as business began to boom she hired deuce other designers to help her with the production in 2007 and currently employs 10 people to produce bangles in the ranges of collections entitle casual/everyday bangles, semi-formal bangles, bridal bangles, and exclusive designs. The company basically operates upon an influence service in which clients either send their orders in the inbox on sites such as Facebook or fill out order forms on the companys own personal website. The sites ar full of colourful albums full of designs of dissimilar bangle creations which are updated regularly and articles targeted towards different target audiences regarding how to use the bangles and other fashion tips (Bangles Pvt Ltd, 2014). While the company instantly began to gain steady business and of importtained a commend fitted reputation, the company is currently set about a number of issues as it plans to expand further into other markets and has alike recent ly begun to supply bangles in Asia via the possessors relatives and friends who live there. The Asian market shows high potential for the company as the use of bangles is highly widespread in many Asian countries and the designs of the bangles support Asian cultural traditions trance adding a contemporary touch to what is traditionally worn by Asian women. However, this will add an additional nitty-gritty upon the employees at Bangles who are already over-absorbed in producing bangles for current customers. The possessor is slightly worried that if the brand is non loved properly by the distributors she appoints (friends and relatives), which may cause a detrimental impact upon the companys lean and future prospects (Bangles Pvt. Ltd, 2014). Thus, it is essential for her to check over that the operations and delivery processes in Asia are properly conducted and reliable. There is withal danger that her products will end up in the retail market in Asia if no controls are imp lemented and may be sold to customers in bulk. The proprietor of Bangles also needs to ensure that her employees in Asia conform to company policy and are highly cooperative with her and her UK-based employees. She needs to maintain decorum with her employees and coordination with notice to meeting customer demand and responding to customer preferences. This paper will outline the companys main core competencies, organizational capabilities, and capacity-building tools which mickle help Bangles compute its current expansion problems in the Asian market. The paper will then conclude by providing recommendations as to what the organization needs to further develop and commenting upon its managerial practices while summarizing the main points made in the paper.Core Competencies, Organizational Capabilities, and Capacity-BuildingCore competencies are the unequaled qualities or strengths that a firm has which differentiate them from their competitors and are difficult to replicate. T hey are a source of competitive return for a firm and enable the firm to practise efficiently and effectively in a specific area relative to their competitors (Gupta, 2013). Bangles Pvt. Ltd has several core competencies which strengthen the firm and result in increase business. unrivalled of the core competencies of Bangles Pvt. Ltd is the diversified workforce, which consists of close friends and students of the possessor who originate from different countries and are able to provide Bangles with unique and original ideas for bangle designs. Thus, the aesthetic appeal of Bangles products suits the modern tastes of consumers in the UK, India, Pakistan, Turkey, China, and Nigeria as the designers of Bangles originate from the countries mentioned. Another core competency of the firm is the owners personal involvement in the business and the accompaniment that the owner provides customers with a personalized service and is highly moveive with the customers. Additionally, the o wner also provides a customized service to customers who deprivation to get their own bangles designed at an affordable price. Also, the owners large social whirligig and connections with people in Asia who can help in expanding and managing the business is also a core competence as the owner will not have to associate with unknown parties in order to secure expansion into Asia. The organizational capabilities of the firm are the manner in which people are managed in a firm in order to gain a competitive favour (Grafton, Lillis, & Widener, 2010). The organizational capabilities of Bangles include the owners excellence in human resource management as she has been successful in do employees since the businesss inception. The owners charismatic leadership style and the informal organizational elaboration of the firm help the employees remain comfortable and united with one another. The owner also attempts to organize the employees in the organization through the use of various c ommunication tools including a personal group on WhatsApp, an intranet which enables the employees to interact with one another, and through the use of video conferencing when applicable (Bangles Pvt Ltd, 2014).The businesss strong internal associations and the fact that all of the designers in the firm are educated, trained, and experienced in the field of arts and crafts enables the firm to perform faster and more efficiently in order to quickly meet customer demand. The lack of misunderstandings surrounded by employees and the close connection between employees and the owner also serves as a source of competitive advantage and enables the work to be done quicker. The organization is currently working on capacity-building as it has previously increased its capacity by purchasing three small machines, which help cut the thread and sew on the beads for intricately and delicately designed bangles. Using these machines has sufficiently increased the capacity of the firm and Bangles h as been able to complete more orders than it previously had. The company has recently tried division of labour and instead of request one designer to complete a full pair of bangles, they have tried to break graduate the tasks and let one worker complete a portion of an order while the others complete other portions. This has shown commendable results recently as capacity has slightly increased. In order to solve the problems arising from an expansion into the Asian market, Bangles must use its core competencies, organizational capabilities, and capacity-building tools to its advantage. The owner can use the core competency of having a diversified workforce to be able to accurately meet the aesthetic demands of customers in Asian countries. Moreover, the owner needs to use her social connections in order to appoint a reliable manager in Asia who will help in the distribution of Bangles products and also manage the brand image of the firm. The owner can make use of the firms strong communication network to set up a system in which she communicates with customers in Asia herself or responds to their messages as soon as possible if there is a difference in timings in order to provide them with a personalized and customized service where applicable. Thus, to efficiently manage business in Asia, the owner must make use of her charismatic leadership style to invariably remain in touch with employees and the manger in Asia and ensure she is updated upon changing trends. The owner must also have a rigid plan towards crisis management in order to ensure that she is able to solve such problems without increasing hassle and confusion and risk in damaging the brands reputation. The owner can also extend the intranet to include employees in Asia and to ensure that she communicates with them personally in order to ensure that they are familiar with the organizational culture and are absorbed into the enthusiasm of being a part of the organization. These are the strategies that the firm can use by making use of its existing core competencies and capabilities. However, the firm may also need to enhance other departments in order to efficiently compete in the Asian market.Conclusion and RecommendationsIt is evident that the firm has numerous core competencies and organizational capabilities which enable the firm to efficiently compete in the market and which can be used to its advantage in expanding into the Asian market. However, the firm may consider increasing its efficiency and capacity by hiring additional designers in Asia who can produce the bangles there and ship them to customers easily and without additional cost. Moreover, the firm may also hire additional module in the UK to ensure that there is always someone available online to cater to customer queries and demands. In order to appropriately achieve this, Bangles may also consider giving its staff training in customer service and managing across cultures. Hence, the firms core competenci es of a diversified workforce, strong social connections, and the owners personal involvement in the business serve to be highly beneficial while organizational capabilities of a strong communication network and informal organizational culture are birth high benefits.ReferencesBangles Pvt. Ltd. (2014) Facebook Page online Accessed on February 20, 2014 Available at https//www.facebook.com/bangles Grafton, J., Lillis, A. M., & Widener, S. K. (2010). The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society. Vol. 35(7) pp. 689-706. Gupta, R. K. (2013). Core Competencies for Business Excellence. Advances in Management. Vol. 6 (10). pp. 712-723

Saturday, May 18, 2019

ESP Course at Technical Secondary Vocational School for Construction and Building Trade students Essay

The paper is about ESP course in technical utility-grade(prenominal) school to draw the trade students. The paper first discuses the meaning of ESP and then tells about its characteristics. It discusses the role of position as a trade and finance language globally and then further narrates the various steps that ar creation taken by various countries governments to leaven English for Specific Purposes programs for its workforce.The paper reflects that these governments understand the wideness of introducing ESP courses at secondary take so that their people can comfortable choose the vocational field of their own choice. This paper offers a research of made efforts especially by Asian countries. there are three reasons for the emergence of ESP (Kristen Gatehouse, 2001)i) The revolution in linguistics ii) The demands of a Brave newfound World and iii) Focus on the learnerESP has well-nigh following characteristics (Kristen Gatehouse, 2001) ESP is to fulfill some peculiar (a) requirements of the learner. ESP includes grammar, lexis, skills and varieties of activities. ESP can have some particular disciplines. ESP is mainly be after for intermediate or advanced students. ESP is planned for adult learners who can be at secondary level also that is in a professional work situation. match to Dudley Evans and St. John (1998), there are five major roles for an ESP practitioner i) course designer ii) teacher iii) researcher iv) collaborator and v) justice (Kristen Gatehouse, 2001).David Carter has categorized ESP in three parts (Kristen Gatehouse, 2001) English with some particular topics English for occupational and Academic Purposes both English as a Restricted LanguageEnglish with some particular topics transfer from purpose to topics and it is generally used by the scientists.Hutchinson and Waters have made three divisions of English for Occupational and Academic Purposes a) English for Business and Economics that is EBE b) English for Science and Tec hnology that is EST c) English for well-disposed Studies that is ESS.English as a Restricted Language is used by traffic controllers and by waiters (Kristen Gatehouse, 2001).According to Carter (1983) ESP courses have three common features (Kristen Gatehouse, 2001) Authentic Material Purpose Related Orientation autonomyDudley Evans (1997) has argued that ESP should be recommended at secondary or intermediate level. His argument was that at this stage sure leaning material is very practical that can be modified and unmodified in prepare which answers it ESPs main characteristic. It emphasizes on self directed study and research tasks. Most of the students were evaluated on the basis of independent study assignments for doing language preparation for Employment in Health Sciences where the learners needed to make researches and they had to show their area of inte loosening. The students were triggerd to make researches by using various kinds of resources including internet (Kris ten Gatehouse, 2001).In the twenty-first century the function of English has become as the language of trade, technology and finance. This language is bonding the rest of the business world for international trade and economic development.The children who belong to this globalize age, it has become necessary for them to astound hold of the communication abilities in English as a business and trade language (Dorothea C. Lazaro and Erlinda M. Medalla, 2004).As ESP program is spreading in various countries on different levels, in Czechoslovakia it began in 1991 that aimed to promote the teaching of ESP in the Technical Universities and their allied institutions (Serena Yeo, 1995).Presently the aim of the course is almost equivalent but there are some changes to use it at some broader aspect to make it more(prenominal) influential. It aims to increase the confidence of teachers at secondary level. Various kinds of seminars are conducted by the advisors for the university lecturers an d ESP teachers of vocational and specialist secondary schools (Serena Yeo, 1995).In many developing countries of Asia, the altering demands of the labor force are daring the utility of traditional schooling and university education. People want the assurance the skills and the language learned at school testament help them professionally.In Japan, ESP is being widely recognized and ESP training programs are being given importance. The main idea is to motivate the students by improving their communication skills which later help them to withdraw the professional field of their choice.China is also vigorously executing English proficiency training programs to motivate its people. ESP courses are being introduced at secondary level. In Taiwan, English has become compulsory effect at junior and senior levels in schools. Hong Kong is also following the same trend (Dorothea C. Lazaro and Erlinda M. Medalla, 2004).Now there is a hope that these motivations on various levels in many cou ntries can have a undimmed future for ESP that is being understood a major effort to build the future of students professionally or vocational level. For making it more successful the role of teacher is also being fictional very significant. So it can be observed that the teaching of ESP at vocational level is very much demanding everywhere in schools.

Friday, May 17, 2019

Stages of Study and Evaluation of Internal Control Essay

The stages/activities involve in studying and evaluating home(a) simpleness atomic number 18A. Obtaining an netherstand of the entitys knowledgeable encounter structure.B. Assessing the preliminary take aim of bid happen.C. Obtaining evidential matter to support the assessed aim of comptroller take a chance.D. Evaluating the results of evidential matter.E. Determining the unavoidable level of abide byion put on the line.STAGE A. Obtaining an understanding of the entitys congenital defend structure. In excogitatening the size up examination, apiece of the five components of innate conquer must be studied and understood by the listener to enable him to (1) identify types of potential mis educational activitys (2) consider factors that affect the try of mis avouchment and (3) begin to conception appropriate testing procedure. savvy the Control EnvironmentThe meeter should obtain sufficient companionship of the misrepresent environment to understand anxietys and the board of directors attitude, aw beness, and actions concerning the hold back environment. The meeter should concentrate on the substance of instructions policies, procedures, and related actions rather than their form beca hold concern whitethorn establish appropriate policies and procedures but non act on them.Understanding Control ProceduresBecause some bid procedures argon integrated in particular components of the master environment and chronicle scheme formation, as the size upor obtains an understanding of the engage environment and answer foring system, he is also likely to obtain knowledge about some affirm procedures. The tender should consider the knowledge about the presence or absence of the chasteness procedures obtained from the understanding of the tick off environment and method of business relationship system system in determining whether it is necessary to devote additional attention to obtain an understanding of control procedures t o plan the analyze. Understanding the Accounting and inborn Control SystemsTo understand the intent of the accounting breeding system, the he atomic number 18r determines (1) the major(ip) classes of minutes of the entity (2) howthose transaction are initiated (3) what accounting records exist and their temperament (4) how minutes are summonsed from debut to completion, including the finale and nature of computer use (5) the nature and details of the financial distinguishing process followed. Typically, this is pure(a) and documented by a storey description of the system or by flow sheeting. The action of the accounting information system is often determined by tracing one or few transactions through the system (called a transaction walk-through). Information controls relating to the accounting system are concerned with achieving objectives much(prenominal)(prenominal) as Transactions are executed in accordance with prudences general or specialized authorization .All transactions and other events are promptly preserve in the correct amount, in the appropriate accounts and in the straight-laced accounting head so as to permit preparation of financial statements in accordance with an identified financial reporting framework. Access to as sterilizes and records is permitted only in accordance with guidances authorization. Recorded assets are compared with the existing assets at reasonable intervals and appropriate action is taken regarding each differences. When obtaining an understanding of the accounting and privileged control systems to plan the audit, the listener obtains knowledge of the design of the accounting and inherent control systems.When the transactions selected are typical of those transactions that pass through the system, this procedure may be treated as part of tests of control. The nature, timing, and issue of the procedures performed by the auditor to obtain an understanding of the accounting and intimate control systems allow vary with, among other things The coat and mazyity of the entity and of its computer system. sensibleity considerations.The type of versed controls involved.The nature of the entitys corroboration of specific intimate controls. The auditors assessment of inherent risk.Ordinarily, the auditors understanding of the accounting and internal control systems signifi smoket to the audit is obtained through previous with the entity and is supplemented by a. Inquiries of appropriate management, supervisory and other personnel at various organizational levels within the entity, in concert with advert to documentation, such as proceduresmanuals, job descriptions, and flow charts b. Inspection of documents and records procedure by the accounting and internal control systems and c. Observation of the entitys activities and operations, including observation of the organization of computer operations, management personnel and the nature of transaction processing.The auditor d etermines the policies, procedures, methods, and records placed in operation by inspecting documents and directly observing the policies and procedures in use. The auditor can see to it actual, completed documents and records to bring the contents of the manual to life and better understand them. In addition, the auditor can observe client personnel in the process of preparing them and carrying out their normal accounting and control activities. This progress enhances understanding and knowledge that controls have been placed in operation. Documentation of UnderstandingThe auditor should document the understanding of the entitys internal control structure elements obtained to plan the audit. The form and extent of this documentation is influenced by the size and complexity of the entity, as well as the nature of the entitys internal control structure. Generally, the more complex the internal control structure and the more extensive the procedures performed, the more extensive the auditors documentation should be.1. Internal Accounting Control QuestionnaireInternal accounting control questionnaire contains a series of questions designed to remark control weaknesses. Most questionnaires are designed to yield yes, no, or non applicable answers to the questions. A yes answer generally indicates a satisfactory degree of internal accounting control while a no answer indicates a possible weakness in control or at least(prenominal) indicates that further investigation is filmd. If the weakness is actual, them it should be reported to a of age(p) management, the board of directors, and the audit committee. Material weakness is one in which the procedures or degree of compliance with the procedures fail to allow reasonable self-assurance that corporal errors or irregularities would be impedeed or promptly detected during the accounting process. In completing the internal control questionnaire, the auditor should consider thefollowing critical aspects1. Is t he system of internal control sound?2. If it is not reliable, what errors might lead?3. What alternative audit procedures should be adopted if the system is unreliable? AdvantagesThey stomach audit assurance that attention is given to presence or absence of all controls listed and that certain features of the system are not overlooked. They bring home the bacon a means of obtaining uniform documentation of internal control system reviewed. They entrust inexperienced audit staff members with guidance in performing internal control reviews. They facilitate the archean detective work of potential weaknesses in the system. DisadvantagesAuditor may view the questionnaire device for accomplishing an automatic valuation of internal control. Controls listed on questionnaire may not suit the particular circumstances of a specific audit. The auditor may overlook pertinent control not embarrassd in the questionnaires. 2. FlowchartsFlowchart is a symbolic draw of a specific part of an i nternal accounting control system indicating the sequential flow of data and/or authority. An internal control flow chart uses metreized symbols, interconnecting lines, and annotations to represent information, document, and document flow. It nominates a pictorial overview of a clients internal control activities. It illustrates the interaction of individuals, records, and control related to a particular surgical incision or class of transactions. Internal control flow diagrams generally reflect the segregation of duties by victimization a mainstay across the top to reflect different departments and the flow of documents and the flow of documents from remaining to right. AdvantagesEasily understood. Since flowcharts cater a visual description supplemented by a written narrative, they are more easily understood. soften general picture or complex system. A complex system may be trim to a one or two-page flowchart which might otherwise require a 15-page internal control ques tionnaire or a 10-page narrative memo. Parallels electronic data processing documentation. EDP systems are commonly documented with flowcharts which make it easier for EDPpurchase personnel to relate to the auditors. It is easy to update.DisadvantagesHigher level of knowledge and train are required to go under a good flowchart of a complex system. Flowcharts take more time to prepare and require more knowledge. It is more difficult to spot internal control weakness.The ff. questions should be answered before a flowchart is prepared1. Who performs the various functions in the routine?2. Why are these functions performed?3. What work is performed, and is the work considered introduce or end product?4. When are the functions performed and in what sequence?5. How are the functions performed and in what sequence?Conference with senior management, supervisors, and employees using the above checklist should be conducted by the fissiparous auditor before flowcharting the routine. In ad dition, copies of all forms, documents and reports employ in the routine to be flowcharted should be obtained. A unproblematic purpose of the internal control flowchart is to communicate assembleively. The ff. techniques should assist in meeting this goal Standardized symbols. Auditors use a uniform set of symbols developed by the American National Standards Institute (ANSI). Flowlines. The flow of documents should be from top to bottom and left to right. Arrowheads may be employ on all lines and should be used when the flow is not standard or is bi-directional.Documents. When a document is created, its source should be indicated. Multiple-document symbols are required when multiple copies of the document are prepared. The disposition of every copy or each document should be shown. Processing. Processing symbols are used to identify all procedures applied to documents such as their being filed. Annotations. Comments and explanations should be used to make the flowchart easier t o understand or more complete. The ff. guidelines may be useful in preparing a flowchart define the class of transactions or transaction cycle to be flowcharted. Obtain an understanding of internal control by making inquiries of client personnel, observing employee activities, and examining documents, records,and policies and procedures manuals. Organize the flowchart into columns, using a different column for each department, function, or individual. Draw a sketch of the flowchart. Draw the flowchart and insert comments and annotations. render the flowchart for completeness by following a few transactions through the chart.3. Narrative DescriptionA narrative is a written description of a particular phase or phases or a control system. Although useful for describing simple systems, narratives may be adequate when a system is complicated or ofttimes revised. If the systems are extensive and/or complex, separate narratives may be prepared for a smaller groups of control which relate t o specific classes of transactions or accounts. Some auditor prepare narrative descriptions to accompany internal control questionnaire or flowcharts in order to provide information not otherwise included. AdvantagesNarrative is compromising and may be tailor-made for engagement. Requires a detailed analysis and and then forces auditor to understand cognitive process of the system. DisadvantagesAuditor may not have the ability to describe the system correctly and concisely. This may require more time and careful study.Auditor may overlook important portions of internal control system. A poorly written internal accounting control narrative can lead to a fault of the system thus resulting in the improper design and application of compliance tests.4. Internal Control ChecklistThis contains a detailed enumeration of the methods and practices which characterize good internal control or of item to be considered in reviewing internal control.5. Decision tablesIn this approach, the syste m is depicted as decision points. Advantages and disadvantages are similar to those of the flowchart approach.STAGE B. ASSESSING THE PRELIMINARY LEVEL OF CONTROL RISKAfter obtaining an understanding of the accounting and internal control systems, the auditor should make a preliminary assessment of control risk, at the assertion level, for each worldly account balance or class of transactions. The preliminary assessment of control risk is the process where the auditor evaluates the effectivity of a clients internal control policies and procedures in preventing or detecting material misstatements in the financial statement assertions, namely (1)/(2) Existence/ Occurrence. Procedures that require documentation, approvals, authorization, verification, and rapprochements. (3) Completeness. Procedures that ensure that all transactions that occur are recorded such as accounting for numerical sequence of documents. (4) Right and obligations. Procedures that ensure that the entity has a ri ght to asset or an obligation to pay arising from the transaction. (5)/(6) Valuation/ Measurement. Procedures that ensure that a proper outlay is charged and that mathematical accuracy are present in recording and in developing the accounting records and financial statement. (7) Presentation and Disclosure.Procedures that indicate that a review has been made to ascertain that a transaction has been recorded in the proper account and that financial statement disclosure have been reviewed by competent personnel. The process of arriving at the auditors assessment of control risk is an iterative process that is refined as the auditors obtain more and more evidence about the soundness of various internal control policies and procedures. After obtaining the understanding of the internal control structure, the auditor may assess control risk at the maximum level. The term maximum level is used in this section to mean the great probability that a material misstatement that could occur in a financial statement assertion will not be prevented or detected on a timely basis by an entitys internal control structure. Control risk may be assessed in quantitative terms, such as percentages, or in nonquantitative terms that range, for example, from a maximum to a minimum.Assessing control risk at on a lower floor the maximum level involves- Identifying specific internal control structure policies and procedure pertinent to specific assertions that are likely to prevent or detect material misstatements in those assertions. Performing tests of control to evaluate the forte of such policies and procedures. The preliminary assessment of control risk for a financial statement assertion should be high unless the auditor a. Isable to identify internal controls relevant to the assertion which are likely to prevent or detect, and correct a material misstatement and b. Plans to perform tests of control to support the assessment. Assessing Inherent RiskIn developing the overall audit plan, the auditor should assess inherent risk at the financial level. In developing the audit program, the auditor should relate such assessment to material account balances and classes of transactions at assertion level, or assume that inherent risk is high for the assertion. To assess inherent risk, the auditor uses passe-partout judgement to evaluate numerous factors, examples of which are At the Financial Statement LevelThe integrity of management. oversight experience and knowledge and changes in management during the period. Unusual pressure on management.The nature of the entitys business.Factors touch on the industry in which the entity operates. At the Account Balance and Class of Transactions LevelFinancial statement accounts likely to be susceptible to misstatement. The complexity of underlying transactions and other events which might require using the work of an expert. The degree of judgment involved in determining account balances. Susceptible of asset to exit or misappropriation.The completion of unusual and complex transactions.Transactions not subjected to ordinary processing.Relationship between the judging of Inherent and Control Risks Management often reacts to inherent risk situations by designing accounting and internal control systems to prevent or detect, and correct misstatements and in that locationfore, in many cases, inherent risk and control risk are highly interrelated. In such situations, if the auditor attempts to assess inherent risk and control risks separately, there is a possibility of inappropriate risk assessment. As a result, audit risk may be more appropriately determined in such situations by making a combined assessment. credit of Specific Internal Control Policies to Specific AssertionsAuditors are interested in control activities because they assist in establishing the validity of financial statement assertions. Controls that enhance the reliability of the financial statements may be preventive controls or de tective work controls.Preventive controls avoid errors and irregularities while detection controls recognizing that error will occur even under ideal conditions provide for a double-check to locate satisfying occurrences after the fact. If an entitys controls are launch to be effective, the auditor may reduce the selected auditing procedures to test a group of assertions. Control activities may provide direct evidence about the many assertions. In identifying internal control structure policies and procedures relevant to specific financial statement assertions, the auditor should consider that the policies and procedures can have either a pervasive effect on many assertions or a specific effect on an individual assertion, depending on the nature of the particular internal control structure element involved. Conversely, some control procedures often have a specific effect on an individual assertion embodied in a particular account balance or transaction class. The objective of proc edures performed to obtain understanding of the internal control structure is to provide the auditor with knowledge necessary for audit planning.The objective of test of controls is to provide evidential matter to use in assessing control risk. When the auditor concludes that procedures performed to obtain the understanding of the internal control structure also provide evidential matter for assessing control risk, he should consider the degree of assurance provided by that evidential matter. Although such evidential matter may not provide sufficient assurance to support an assessed level of control risk that is below the maximum level of certain assertions, it may do so for other assertions and thus provide a basis for modifying the nature, timing, or extent of the significant tests that the auditor plans for those assertions.STAGE C. OBTAINING important military issue TO SUPPORT THE ASSESSED LEVEL OF CONTROL RISKThe auditor obtains evidential matter to enable him to determine t he proper level of control risk by performing test of controls or compliance tests on selected policies and procedures. conformance procedures are designed to obtain reasonable assurance that those internal controls on which tests requiring inspection of documents supporting transactions to gain evidence that controls have operatedproperly and inquiries about and observation of controls which leave no audit trail. Test of ControlsProcedures directed toward either the effectiveness of the design or operations of an internal control structure insurance or procedure are referred to as tests of controls. Tests to obtain such evidential matter ordinarily include procedures such as inquiries of appropriate entity personnel, inspection of documents and reports, and observations of the application of specific internal control structure policies and procedures. Tests of control are performed to obtain audit evidence about the effectiveness of the a. Design of the accounting and internal co ntrol systems, that is, whether they are suitably designed to prevent or detect and correct material misstatements and b. Operation of the internal controls end-to-end the period. The auditor should obtain audit evidence through tests of controls to support any assessment of control risk which is less than high. The lower the assessment of control risk, the more support the auditor should obtain that accounting and internal control systems are suitably designed and operating effectively.When obtaining audit evidence about the effective operation of internal controls, the auditor considers how they were applied, the consistency with which they were applied during the period and by whom they were applied. The concept of effective operation recognizes that some deviations may have occurred. Deviations from prescribed controls may be caused by such factors as changes in key personnel, significant seasonal fluctuations in volume of transactions and human error. In computer information s ystem environment, the objectives of tests of controls do not change from those in a manual environment however, some audit procedures may change. The auditor may find it necessary, or may prefer, to use computer-assisted audit techniques.STAGE D. EVALUATING THE RESULTS OF THE EVIDENTIAL MATTERBased on the results of the tests of controls, the auditor should evaluate whether the internal controls are designed and operating as contemplated in the preliminary assessment of control risk. The military rating of deviations may result in the auditor terminal that the assessed level of control risk needed to be revised. In such cases, the auditor would modify the nature,timing, and extent of planned of the essence(p) procedures. The conclusion reached as a result of assessing control risk is referred to as the assessed level of control risk. In determining the evidential matter necessary to support a specific assessed level of control risk below the maximum level, the auditor should cons ider the characteristics of evidential matter about the control risk.Generally, however the lower the assessed level of control risk, the greater the assurance the evidential matter must provide that the internal control structure policies and procedures relevant to an assertion are designed and operating effectively. Ordinarily, the auditors observation provides more reliable audit evidence than merely making inquiries. However, audit evidence obtained by some tests of controls, such as observation, pertains only to the point in time at which the procedures was applied. The auditor may decide, therefore, to supplement these procedures with other tests of control capable of providing audit evidence about other period of time. In determining the appropriate audit evidence to support a conclusion about control risk, the auditor may consider the audit evidence obtained in prior audits.In a continuing engagement, the auditor will be aware of the accounting and internal control systems t hrough work carried out antecedently but will need to update the knowledge gained and consider the need to obtain further audit evidence of any changes in control. The auditor in addition, should consider whether the internal controls were in use throughout the period. An audit of financial statements is a cumulative process as the auditor assesses control risk, the information obtained may cause him to modify the nature, timing, or extent of the planned tests of controls for assessing control risk. The evaluation is based on the effectiveness of the entitys control structure in preventing and/pr detecting material misstatements, as determined by the tests of controls.STAGE E. DETERMINING THE NECESSARY LEVEL OF DETECTION RISKThe auditor uses the acceptable level of detection risk to determine the nature, timing, and extent of the auditing procedures to be used to detect material misstatements in the financial statement assertions, auditing procedures designed to detect such misstate ments are referred to in this section as substantive tests. The level of detection risk relates directly to the auditors substantive procedures. The auditors control riskassessment, together with the inherent risk assessment, influence the nature, timing, and extent of the substantive procedures to be performed to reduce risk, and therefore audit risk, to an tolerably low level. In this regard the auditor would considera. The nature of substantive procedures, for example, using tests directed toward independent parties outside the entity rather than tests directed toward parties or documentation within the entity, or using tests of details for a particular audit objectives in addition to analytical procedures b. The timing of substantive procedures, for example, performing them at period rather than at an earlier date and c. The extent of substantive procedures, for example, using a larger savour size. As the acceptable level of detection risk decrease, the assurance provided from substantive tests should increase. Consequently, the auditor may do one or more of the ff swop the nature of substantive tests from a less effective to a more effective procedures, such as using tests directed toward parties or documentation within the entity Change the timing of substantive tests, such as performing them at year-end rather than at slowdown date. Change the extent of substantive tests, such as using a larger warning size. in that location is an inverse relationship between the detection risks and the combined level of inherent and control risks. The substantive tests that the auditor performs consist of tests of details of transactions and balances, and analytical procedures. The objective of tests of details of transactions performed as substantive tests is to detect material misstatements in the financial statements. The auditor should recognize, however, that careful consideration should be given to the design and evaluation of such tests to ensure that both objectives will be accomplished.Audit Risk in the Small strainThe auditor needs to obtain the same level of assurance in order to express an bungling opinion on the financial statements of both small and large entities. However, many internal controls which would be relevant to large entities are not practical in the small business for example is the segregation of duties. In circumstances where segregation of duties islimited and audit evidence of supervisory control is neglecting, the audit evidence necessary to support the auditors opinion on the financial statements may have to be obtained all told through the performance of substantive procedures. How Adequacy or Inadequacy of Internal Control Affects Audit Procedures The primary reason for studying and evaluating internal control is to provide a basis for relying upon the system and for determining the extent of year-end substantive tests to be performed.There is an inverse relationship between the effectiveness of interna l control and the extent of detailed audit procedures more effective system requires less detailed testing. Strengths and weaknesses identified during the evaluation of internal accounting control and tests of compliance will affect the nature, timing, and extent of audit procedures. The audit is not specifically designed to search for errors or irregularities, although during the study and evaluation of internal accounting control system and the performance of substantive tests, errors, or irregularities may be discovered. The auditor must consider the audit moment when errors or irregularities are likely to exist. Documentation of the Assessed Level of Control RiskThe auditor should document in the working papers.a. The understanding obtained of the entitys accounting and internal control systemsb. The assessment of control risk. When control risk is assessed at less than high, the auditor would also document the basis for the conclusions.Figure 11.2 Relationship of Effectiveness of Internal Control and Substantive Tests Controls initially considered effectiveControls initial not considered effective or not equal efficient shrivel up control riskAssess control risk at maximum ( light speed%)Reduce acceptable risk of overreliance on internal controlAcceptable risk of overreliance on internal control- 100% (maximum) Perform tests of control (inquiries, inspection, observation, and reperformance) Perform no tests of controlsIncrease detection riskDecrease detection riskReduce planned substantive test1. Use less persuasive substantive tests.2. Perform the substantive tests at interim date.3. Decrease extent of substantive test by selecting a smaller sample size. Perform extensive substantive testing1. Use more effective substantive tests.2. Perform substantive tests at year-end3. Increase extent of substantive tests by selecting a larger sample size. conference of Performance, Improvements and Observations in Internal Control Management. As a result of obtain ing an understanding of the accounting and internal control systems and tests of controls, the auditor may become aware of weaknesses in the systems. The auditor should make the management aware, as currently as practical and at an appropriate responsibility, of material weaknesses in the design or operation of the accounting and internal control systems, which have come to the auditors attention. The communication to management of material weaknesses would ordinarily in writing.Management earn may be made that will contain constructive suggestions or improvements in internal control or other suggestions for increased efficiency in operations. This letter is considered a by-product rather than the aim of the audit and is often completed sometimes after the completion of the champaign work. If however, the auditor identifies material weaknesses, he has a professional responsibility to communicate them to both senior management and the board of directors. The auditor should issue a written report at the earliest possible that it is documented in the work papers. Reportable ConditionsSpecifically, these are the matters coming to the auditors attention that, in his judgement, should be communicated to the audit committee because they represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organizations ability to record, process, summarize, and report financial data unvarying with the assertions of management in the financial statements. Examples of reportable conditions are as follows Deficiencies in internal controlstructure design short-staffed overall internal control structure designAbsence of appropriate segregation of duties consistent with appropriate control objectives. Absence of appropriate reviews, and approvals of transactions, accounting entries, or systems output. Inadequate procedures for appropriately assessing and applying accounting principles. Inadequate provisions fo r the safeguarding of assets.Absence of other internal control techniques considered appropriate for the type and level of transaction activity. testify that a system fails to provide complete and accurate output that is consistent with objectives and current needs because of design flaws. distresss in the operation of the internal control structure usher of failure of identified controls in preventing or detecting misstatements of accounting information Evidence that a system fails to provide complete and accurate output consistent with the entitys control objectives because of the misapplication of control procedures. Evidence of failure to safeguard assets from loss, damage, or misappropriation. Evidence of intentional override of the internal control structure by those in authority to the detriment of the overall objectives of the system. Evidence of failure to perform tasks that are part of the internal control structure, such as reconciliation not prepared or not timely prep ared. Evidence of willful wrongdoing by employees or management.Evidence of manipulation, falsification, or alteration of accounting records or supporting documents. Evidence of intentional misapplication of accounting principles. Evidence of misrepresentation by client personnel to the auditor. Evidence that employees or management lack the qualifications and training to fulfill their assigned functions. OthersAbsence of sufficient level of control consciousness within the organization Failure to follow up and correct previously identified internal control structure deficiencies. Evidence of significant or extensive undisclosedrelated party transactions. Evidence of undue bias or lack of objectivity by those responsible for accounting decisions. Reporting- Form and ContentConditions noted by the auditor that are considered reportable under this section or that are the result of agreement with the client should be reported, desirable in writing. If the information is communicated o rally, the auditor should document the communication by appropriate memoranda or notations in the working papers. Any report issued on reportable conditions shouldIndicate that a purpose of the audit was to report on the financial statements and not to provide assurance on the internal control structure. Include the commentary of reportable conditions.Include the restriction on distribution as discussed in the previous paragraph. If no reportable conditions are found, an auditor may not issue a letter stating that. Such a letter may mislead users by implying a greater level of assurance about the lack of any significant deficiencies than the auditor could really provide. However, an auditor may issue a letter indicating that no material weaknesses were found during the course of an audit.