Friday, November 29, 2019

Gender dysphoria in children Essay Example

Gender dysphoria in children Paper He even insisting to urinate in a sitting position as the manner of a girl does. His parents try to understand the condition of their son. But then, when he began schooling Rona hardly refused to go to school for the reason that he dont want to wear the appropriate uniform assigned for boys. He also wants to use the Female Comfort room which is prohibited. He feels that attending to school restrict him from everything he wants. Resulting Rona repeated tantrums in class. Causing recurrent suspended over 30 times for behaving badly at school for throwing chairs and lashing out at his teachers. Ronas mom ask him what does it take to make him change, Rona replied he wants a girl stuffs in his room and he wanted to be a girl and wear girls clothes. Some nights Rona H. Cries and screams out of distress. His mother caught him one night with a knife in his hand, planning to cut off his genitals. He says that it doesnt belong there and he doesnt want it there. Fortunately, this attempt Just leaves a scratched on his pens. Even though Ronas parents are now separated, they decided to support the Psychological needs of their son. They already allowed Rona to dress girls clothing at home. Mrs.. We will write a custom essay sample on Gender dysphoria in children specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Gender dysphoria in children specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Gender dysphoria in children specifically for you FOR ONLY $16.38 $13.9/page Hire Writer H. Already oiled out Ronas room Feminine stuffs he likes and even designed his room into Princess inspired. But what Rona really wishes is to be called with a girls name, enable him to feel Just like a real girl. Right now, he uses the name Emma which he chooses, instead of his real name Rona. CASE ANALYSIS As according to Diagnostic and Statistical Manual of Mental Disorder fifth edition (ADSM) all of the proposed signs of Gender Dysphasia in Children show in Rona H. Conditions. Rona exhibit strong belief that he was born with the wrong sex genitals and he fundamentally persons of the opposite sex. Individuals with gender dysphasia eke Rona H. Have a marked incongruence between the gender they have been assigned to and their experienced or expressed gender. Experienced gender may include alternative gender identities beyond binary stereotypes. As what presented in his background, Rona was distress out of this incongruence. School refusal, Development of depression, Anxiety, and Intense Crying when parents tell that he is not really a member of the other gender he desires are signs of distress in Ronas Condition. Indication of having the disorder shows strongly preferred engaging cross dressing and simulating female or woman attire. Desiring for toys, games and activities stereotypically used or engaged by the other gender. Another is Persistent preferences for cross-sex roles in play and in fantasies and also, a strong dislike of ones sexual anatomy. All of these are shown in Ronas Condition, thus, he meet the Diagnostic Criteria for Gender Dystrophy Children.. There are various disciplines offer perspectives on the understanding of Gender Dysphasia. Some are Biological theories offers many hereditary, hormonal, and anatomical cause, which merely act as precursors to the numerous environmental stresses to come. On the other hand, most of the contributing explanation are psychological theories identify parental influence, primary needs, and personal cognition as main factors. Based on Sigmund Freud psychosocial theory, he believed that childs gender role is determined during the phallic stage, wherein the focus of its libido was believed moves to the genitals and the development child diverges. Here, Boys enter the Oedipus complex in which the child realize that their father stands in the way of the satisfaction of their desire and this frustration of the ids desires results in aggressive feelings, which are directed towards the father. At the same time, the boy realizes that his father is more powerful than he is and starts to fear that if the father finds out about the boys desire for his mother he will castrate him (castration anxiety). In this phase, the child sexual desire for their mother leads them to acquire some feminine disposition on his mother. Gender Dystrophy child probably had a failure to separate himself with his mother in early boyhood, instead of identifying his father. Social learning theory regards gender identity and role as a set of behaviors that are learned from the environment. Gender identity develops as he result of imprinting and conditioning processes. The main way that gender behaviors are learned is through the process of observational learning and at the core of observational learning is modeling. Learning through modeling involves adding and subtracting from the observed behavior and generalizing from one observation to another. Children observe the people around them behaving in various ways, some of which relate to gender. They pay attention to some of these people (models) and encode their behavior. At a later time they may imitate the behavior they have observed. They may do this regardless of whether the behavior is gender appropriate or not but there are a number of processes that make it more likely that a child will reproduce the behavior that its society deems appropriate for its sex. However, Parents respond, verbally and nonverbally, to childs emerging sexuality has an impact on sexual attitudes and feelings that child develops with the father, the boy identifies with the mother. Another theory that might explain Gender Dysphasia is the theory of Cognitive Development Theory of Goldberg. His theory proposes that a child understands gender moves forward in stages. At each successive stage, the child thinks in characteristic ways about gender. As the child moves through the stages its understanding of gender becomes more complex. The first stage is gender identity, which is usually reached by the age of 2 years. At this stage the child is able to correctly label its own sex and this may serves as the core motivation for future gender-related behaviors. So, a child recognizing the fact that he is a boy leads him to seek and perform activities his society defines as boy like. The second stage is gender stability, which is usually reached by the age of 4 years. At this stage the child realizes that gender remains the same across time. However, its understanding of gender is heavily influenced by external features like hair and clothing. A boy at this stage might say that if he put a dress on he would be a girl. It is not until the third stage, gender constancy, where the child starts to understand that gender is independent of external features. This stage is usually reached by the age of 7 years. An alternative view, gender schema theory, suggests that children play a more active role in their own gender development from an earlier age. In cognitive psychology, a schema is a cognitive structure used to organize information bout a particular type of object, person or situation. People make sense of new information by matching it to the schemas they have produced from past experience. Gender schema theory suggests that a childs gender development reflects the increasing complexity of the schemas it develops around maleness and femaleness. By about the age of two the child is able to label himself and others as female or male. This reflects the development of a basic gender schema. The child then starts to seek out information from its environment in order to increase its understanding f maleness and femaleness and thereby to guide its own behavior. The child identifies activities and objects associated with its own gender and start to ignore or reject those that do not fit in with this. At this early stage their understanding of gender is simplistic and quite rigid and this is reflected in their behavior. As their gender schemas increase in complexity, however, the child becomes better at coping with ambiguity and their ideas about what is acceptable or appropriate start to relax somewhat.

Monday, November 25, 2019

California Indian Suppression essays

California Indian Suppression essays Modern America has established and continues to maintain a positive view of the California Mission System instituted by the Spaniards in the late 1700s and early 1800s. This attitude has been popularized due to the United States desire to see their nation as a place of freedom, free of blame, originally based on Christian morality. The problem lies in that history has become subjective. Early historians denied the barbaric nature of the mission system, releasing the Spanish Catholic Church and the eventual Anglo-Saxon conquerors of fault in regards to the decimation of the Native California Indian population. In contemporary America, despite revisionist history, people continue to celebrate a mythical past full of positive reformation that never truly existed. To understand the situation we must first examine the true nature of the history that occurred. The Franciscans first arrived in California in 1769, establishing their first mission in San Diego the same year. Then came San Gabriel in 1771, San Juan Capistrano in 1776, San Buenaventura in 1782, San Fernando in 1797, San Luis Rey in 1798, La Purisima Concepcion in 1787, and finally Santa Ynez in 1804. According to Carey McWilliams, author of Southern California Country, there were approximately 30,000 Indians in Southern California when the Franciscans arrived. During the reign of the mission system the Padres baptized nearly 54,000 Indians, converting them to Catholicism. These Indians have been labeled neophytes, or new converts. The original intentions of the Padres were simple enough. They intended to reach out to these savage peoples, bringing them salvation through the Gospel of Christ. They intended to purify the church, and simplifying life itself. This philosophy was inspired by a Dutchman. Known as Epicureanism, this philosophy focused directly on simplification. The Franciscans saw California as a land of opportunity, a chance to rid t...

Friday, November 22, 2019

Compare and contrast the approaches to criminal procedure by the U.S Research Paper

Compare and contrast the approaches to criminal procedure by the U.S. Supreme Court under both Chief Justices Earl Warren and Wi - Research Paper Example His presence on the Supreme Court had an impact. More often changes in the decisions of Supreme Court may be caused by change in an issue or by changes in the behavior of individual justices but membership change is also seen as the most obvious source of change in constitutional law and judicial policy making (Smith & Johnson, 1992). Earl Warren served as Chief Justice between 1953 and 1969 and during his tenure the Supreme Court of the United States was referred to as Warren Courts. During his tenure, Warren led group of justice who were liberal and they used judicial power in unique manner and this led to the protest and dissatisfactions of conservative whom they were the opponents (Fugate, 1997). During Warren’s tenure, civil rights judicial powers and civil rights were dramatically expanded. The court under his leadership brought to an end the racial segregation in the United States and was praised for doing so while others criticized the court for doing so. The court als o incorporated the Bill of Rights and brought to an end officially the sanctioned voluntary prayer in public schools. The period is recognized as a high point in judicial power that has receded ever since, but with a substantial continuing impact, members of the Court during the Warren reign included Justices William J. Brennan, Jr., William O. Douglas, Hugo Black, Felix Frankfurter, and John Marshall Harlan II (Fugate, 1997). The effects of Warren Court have been felt greatly in the society and are still referenced to this date; it has undoubtedly had long effect on the society. Since that time, there has never been another court that enjoys the powers similar to the ones Warren Court enjoyed. Besides, many of the rulings made at that time are still the same laws being used today. William H. Rehnquist was a conservative and he led what was then a conservative revolution on the Supreme Court he helped lead for 19 years. Chief Justice Rehnquist's lead in the institution was one of th e longest in the history of the United States and the consequences were most felt (Belknap & Warren, 2005). William h. Rehnquist was very committed to his work and at no point under his leadership did he relent and he managed to translate most of his personal views and held beliefs into binding precedents. Among these precedents was the one that involved enhanced role of the states within the federal system. Under his leadership, the court accomplished this law that deals with federal system by overturning a number of these laws. Rehnquist made his positions known and everybody knew where he stood and left everybody well aware of his position. His position was made known to the public, especially in 1973 when a court overturned laws that prohibited abortion, in his argument he favored the states power. His writings were also very provocative when he wrote on school segregations and women rights as well as the jobs for the aliens in the civil service. He was also in his writings oppo sed to the health care for the poor and other proposals that seems to benefit the low in the society. It was a very controversial precedent and had huge impact on social issues (Decker, 1992). Also during his tenure at the court, he seemed to be on his own isolating

Wednesday, November 20, 2019

Questions about Marketing Concepts Assignment Example | Topics and Well Written Essays - 2750 words

Questions about Marketing Concepts - Assignment Example Marketing basically links all the functional departments of an organization to the customer's needs and wants. The idea behind marketing is that the customer is of prime importance and that the most significant task in any organization is first to identify the needs of the customer and then to ensure that all operations are geared toward meeting them efficiently and effectively. Marketing function concerns itself not only with customers but with competitors and suppliers as well. Thus marketing is not just a function but a management process responsible for identifying, anticipating and satisfying customer requirements profitably and responsibly with due regard for the environment and social foundation. A website is a crucial component of the company's to attract current and potential customers. It represents the company globally. A web site is a virtual front-line and direct link to suppliers, distributors, and potential and present customers. It is essential that a website conveys the company's objectives and goals immediately when a browser enters the site. The seven key design elements to achieve an effective web interface are Context, Content, Community, Customisation, Communication, Connection, and Commerce. (Rayporter & Jaworski, 2001) The context refers to layout or design of the website, created by...It is what makes the website easy to find and access and the website simple to use. Content is the text, pictures, sound, video, graphics, downloads, chat rooms, bulletin boards, service, products and information etc that the website contains.The community is described as the ways how the site enables user-to-user communication. E.g. blog, chat rooms etc. It allows users to know the opinions of other users to interact with each other and encourages them to make purchases or visit the site again. Customization refers to the ability of the site to allow different users to personalize their own profiles by means of content and context selection and other personalization tools.

Monday, November 18, 2019

Strategic Plan Research Paper Example | Topics and Well Written Essays - 2250 words

Strategic Plan - Research Paper Example However, a good amount of investment can increase the profitability and revenues from the company products. It is a very old company in the processed food market that is the reason due to which people are used to buy their products as in their daily use groceries. The possible risks to the company and its products which is due to the unavailability and lack in marketing strategies are highlighted in the report. In addition, the suggested recommendations and contingency plans will help investors to understand the opportunities, possible solution plans and implementation strategies. Need to hire more employees for promotional activities and requirement for more budget investment is highlighted in this report. However, the maximum revenue generation and profit maximization opportunities are visible in this report for investors. It is because the B&G foods Company already have a good brand image and people are found of using its products. The purpose of the paper is to analyze the current strategies of the B&G Foods Inc. and suggest improvement in their strategic planning. It will help to propose investors to invest in the project to maximize the sales and profits. In addition, by providing the details about the current strategies, company background and other details of the strategic plan of the company, it will be easy to attract the investors about the trustworthiness of the B&G Company. The focus for strategic planning will remain on the recommendations to the board or venture of the capital firm to obtain approval for funding of the suggested plan. The selected company from Russell 2000 Index is B&G Foods, Inc. It is the distributor, manufacturer and seller of shelf-stable food products and household products in the United States, Puerto Rico, and Canada. The Bloch and Guggenheimer founded B&G in 1996, and it is headquartered in Parsippany, New Jersey. B&G grew its business by building large retail and food service within the

Saturday, November 16, 2019

The Importance of independence for external auditors

The Importance of independence for external auditors The word of INDEPENDENCE is defined as freedom from situations and relationships which make it probable that a reasonable and informed third party would conclude that objectivity either is impaired or could be impaired. (Anon, www.europeanlawyer.co.uk) [Online] There are 2 types of independence, that are independence of mind and independence in appearance: Independence of mind The state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment, thereby, allowing an individual to act with integrity, and exercise objectivity and professional scepticism. (ACCA, www.accaglobal.com) [Online] Independence in appearance The avoidance of facts and circumstances that are so significant that a reasonable and informed third party, having knowledge of all relevant information, including safeguards applied, would reasonably conclude a firms, or a member of the assurance teams, integrity, objectivity or professional scepticism had been compromised. (CIMA, www2.cimaglobal.com) [Online] QUESTION 1(b): It is important for external auditors to be independent because external auditors act on behalf of the owners of the business, normally the shareholder, and report on the financial statements prepared by management for the benefit of shareholders. If the external auditors are not independent of their shareholder, for example, if they hold shares in the companies that they audit, their ability to form an objective opinion on the financial statements will be impaired. In addition, external auditors must be also be seen to be independent because if they are not, the owners of the business will not have confidence in the audit reports that the audits issue. This is why it is auditors independent is so important because to prevent further scandals such as those of Enrons and Parmalats case, and etc. For example in the case of Phar-Mor, Inc one of the top 10 deep discount drug store chains in the United States and declared bankrupt in the year 1995. Phar-Mor, Inc declared bankrupt because the company contributing to the frauds and ability to cover it up for so long. Listed below the summarized of the factors contributing to the fraud: Familiarity threat Phar-Mor, Inc knowledge of audit procedure an objectives. Phar-Mors fraud team was made up a several former auditors, including at least one former auditor who had worked for Coopers on the Phar-Mor audit. The fraud team indicated that one reason they were successful in hiding the fraud from the auditors was because they knew what the auditors were looking for. Self-interest threat The Phar-Mor had financial interest in financial reporting, potential self-interest threat may occur. Such the fraud in the Phar-Mor case included: Overstating inventory and recording consigned inventory as owned inventory Recording revenue from receipts from vendors under certain promotion and exclusivity agreements when received rather than over the life of the agreements Understating the amount of accounts payable by holding disbursement checks Recording revenues and receivables from vendors at budgeted rather than actual amounts (Severson and Julie, V., http://www.allbusiness.com) [Online] Integrity The principle imposes an obligation on all professional accountants to be straightforward and honest in professional and business relationships. In the case of Phar-Mor, the Phor-Mor did not perform honest in professional and business relationships. The Phar-Mor provide misstatement of margins, inventories, and earnings in reports to management and in general ledger and financial statements (to cover up other misstatements), and diversion of assets to affiliated companies via manually written checks (nature of disbursements falsified when recorded in books and records). (Severson and Julie, V., http://www.allbusiness.com) [Online] QUESTION 1(c) (i): From the case above, a member of the audit team has possible financial interest in the client, potential self interest threat may occur and the gift rise to Roslan possible self-interest. Form my point of view, it seems less significant in terms of threats because the trust fund is indirect investment in the client. However, if the ownership in the client increases resulting in a significant proportion of Roslans fund to be invested in the client, then the threat may be significant. Moreover Roslan is an audit partner who audit in the investment company. Safeguard or action to be taken is since the threat may not be so significant, it may not be necessary to get Roslan to dispose off the financial interest. However, it would be better to remove or re-assign Roslan from the audit assurance engagement. QUESTION 1 (c) (ii) : For the case above, Sofia Ali has been given extended gift and hospitality by client that is in the form of a discount to purchase on new car by a sales manager. This may give arise to possible self interest and familiarity threats. The threats may be significant because of the extent of gift and hospitality that is audit staff is offered discount. However, the threats may not be significant if the gift and hospitality is within clients normal commercial terms, that is client offer to other customers. Safeguard or actions to be taken is the audit staff, Sofia Ali should refer to policies of audit firm prohibiting or getting permission before accepting the gifts and hospitality from senior personnel. QUESTION 2 (a): ISA 500 Audit Evidence requires auditors to obtain sufficient, appropriate audit evidence to be able to draw reasonable conclusions on which to base the audit opinion. Sufficiency and appropriateness are interrelated and apply to audit evidence obtained from both tests of control and substantive procedures. (ACCA, 2008, pp.119) Sufficiency is the measure of the quantity of audit evidence. The quantity of audit evidence required is affected by the level of risk in the area being audited. Firstly, it is the level of inherent risk faced by auditors is high. For example, high technology developments in a market which is very competitive can lead to going concern problems and more possibility that the clients Financial Statements will be misstated. This will lead to an increase in the inherent risk and will cause the difficulties for auditors to analyze Financial Statements in a volatile industry due to no consistency in Financial Statements and more evidence is needed during the planning stage. Besides, lack of IT control in a computerized environment may cause the level of control risk faced by auditors is high. This is because more evidence is needed for auditor when auditing the company. (ACCA, 2008) Appropriateness is the measure of the quality or reliable of audit evidence and its relevance to the audit subject matter. If quality is high, then the auditor may need less evidence. The quality or reliability of evidence is affected by several factors, such as external sources, evidence directly by auditor, entity, written documentation, and original documents. Original documents are more reliable than photocopies or facsimiles, which can easily be altered by the client. (ACCA, 2008) Testing control is a test for the auditor to determine whether the control is operating effectively throughout the period under review stage. The auditor must consider the sufficient appropriates audit evidence (such as design and operation) is to support the assessed level of control risk is audit evidence is obtained from tests of control. For example design and operation (ACCA, 2008) The auditor must always carry out substantive procedures on material items. The ISA says irrespective of the assessed rick of material misstatements, the auditor should design and perform substantive procedures for each material class of transactions, account balance and disclose. When obtaining audit evidence from substantive procedures, the auditor must consider the sufficient appropriate audit evidence from such procedures together with any evidence from tests of control to support the audit opinion. (ACCA, 2008, pp.99) In an audit of a financial report, the audit opinion is given on the assertions by management, explicit or otherwise, that are embodied in the financial report. They can be categorized as follows: Assertions about classes of transaction and events for the period under audit One of the examples is occurrence, where a transaction or event took place which pertains to the entity during the period. Assertions about account balances at the period end For example existence is an asset or a liability exists at a given date, rights and obligations is an asset or a liability pertains to the entity at a given date, and etc. Assertions about presentation and disclosure An item is disclosed, classified, and described in accordance with the applicable financial reporting framework. (Shakoor, www.accountancy.com.pk) [Online] The auditor has a statutory duty to make a report to the entitys members on the truth and fairness of the entitys annual accounts. This report must state the auditors opinion on whether the statements have been prepared in accordance with the relevant legislation and whether they give a true and fair view of the profit or loss for the year and state of affairs at the year end. The duty to report on the truth and fairness of the financial statements is the primary duty associated with the external audit. The assurance given by auditors is governed by the fact that auditors use judgment in deciding what audit procedures to use and what conclusions to draw, and also by the limitations of every audit. The auditors task is to decide whether the accounts show a true and fair view. The auditors are not responsible for establishing whether the accounts are correct in every particular. This is because it can take a great deal of time and trouble to check the accuracy of even a very small transaction and the estimation which means that financial statements can never be completely precise. It is not easy and impossible to examine every single item in the financial reports. Here, as we shall see, auditor provides opinion about the financial statements, but not certificate that the financial statements are correct. Besides, audit procedures are designed to reduce the risk of the misstatements in the financial statements, but not eliminate the error in the financial statements. This is because by providing sufficiently reliable conclusion arriving by way of using the sampling procedures. The sampling risk arises from the possibility that the auditors conclusion, based on a sample, may be different from the conclusion reached if the entire population were subjected to same audit procedure. A sampling risk can be reduced by increasing the sample size for both test of control and substantive procedures. (ACCA, 2008, PP.189) QUESTION 2 (b): Confirmation This involves seeking confirmation from another source of details in clients accounting records. Example: Confirmation from bank balances by referring to the bank statement. (ACCA, 2008, pp.121) Analytical procedures Analytical procedures mean the study of trends and ratios in financial and non-financial information. It is used within audit planning to identify risk areas and also as a means of gathering substantive evidence, for example by calculating as estimate of a particular figure based on knowledge of the business and comparing this to the actual figure. Example: A comparison of gross profit percentages month by month for a company could be performed and any unusual fluctuations investigated as these could indicate errors such as omission of sales, loss of inventory or other errors. (ACCA, 2008, pp.121) Observation Observation means watching a procedure being carried out. It is usually used as a means of gathering evidence about the internal controls in a company. Example: A appropriate to observe the procedures that are carried out when the post is opened to assess whether controls exist to prevent the misappropriation of cash. (ACCA, 2008, pp.121) Inspection Inspection means looking at documentation, books and records or assets. This could be done to confirm existence of an asset, to verify values or to provide evidence that a control has taken place. Example: The inventory of a company at the year-end could be inspected as part of the evidence relating to its value. The inspection would give evidence as to whether the inventory was in good saleable condition. (ACCA, 2008, pp.121) Inquires Inquires mean requesting information. This could be from individuals within the company, either orally or in written representations, or in formal written requests to third parties. Example: A relevant example would be to send a standard confirmation letter to the companys bank (ACCA, 2008, pp.121) QUESTION 3 (a): Audit Risk is the risk of giving an inappropriate opinion on the financial statements. For example, failing to qualify when the financial statements contain a material error. Audit Risk has three individual components in the formula: Audit Risk = Inherent Risk X Control Risk X Detection Risk (ACCA, 2008) Inherent Risk is the susceptibility of an assertion to a misstatement that could be material individually or when aggregated with misstatements, assuming there were no related internal controls. Inherent risk is also a risk that it is impossible for auditors to manage and transfer away due to the nature of the company and its transaction. (ACCA, 2008) Control Risk is the risk that material misstatement that could occur in an assertion and that could be material, individually or when aggregated with other misstatements, will not be prevented or detected and corrected on a timely basis by the entitys internal control. (MIA, www.mia.org.my) [Online] Detection Risk is the risk that the auditor will not detect a misstatement that exists in an assertion that could be material, individually or when aggregated with other misstatements. For a given level of audit risk, the acceptable level of detection risk bears an inverse relationship to the assessment of the risk of material misstatement at the assertion level. QUESTION 3 (b): Auditors should obtain an understanding of the entity and its environment, including internal control, sufficient to identity and assess the risks of material misstatement in the financial statements whether due to fraud or error. Then, the auditors able to design and perform further audit procedures. It is essential for auditors to understand the clients environment, including its internal controls because the knowledge of understanding of the clients environment will guide auditors to build up or maintain a good professional relationship with the client. Listed below are the reasons why auditors need an understanding of the clients environment, including its internal controls. A client may involve in a volatile sector of economy, which means that the industry has rapidly and is planning further expansion which will require additional resources. This will cause the stock obsolete and the obsolete stock may be overstated in the Financial Statements. In such circumstances, there is a risk that creditors will go unpaid and the business will go into liquidation. It is very risky for directors of the company and the auditors if they auditing the company. Todays world is rapidly changing such as technology. It is very competitive with new technology developments in a market because competitive can lead to going concern problems and more possibility that the clients Financial Statements will be misstated. This eventually will increase the inherent risk for the auditors especially in the aspect when the auditors auditing the financial statements. It is also will lead to an increase in the inherent risk and will cause the difficulties for auditors to analyze Financial Statements in a volatile industry due to no consistency in Financial Statements. Besides, the managements attitude, whether are they reliable and trustworthy in the business is suspected. This will indicate that the managements integrity is doubtful and mismanagement may be occurred. This in-turn will cause the Financial Statements may be subject to manipulation by existing auditors when they auditing the company as management is bias. Nevertheless, financial aspect will be taking into consideration if the company is facing financial problems. The company would needs a bank loan to finance the director ambitious plans. However, the loan facilities are scare. The risk for auditors to audit the Financial Statements will increase when the management of the company would use an aggressive accounting tactics to manipulate the Financial Statements. Last but not least, there is a misappropriation to a specific ascertain for a cash transactions or account balances in the. The cash balances may influence the Financial Statements and will cause an increasing risk for auditors to audit Financial Statements and there is a limitation for the auditors to identified completeness of sales and internal controls are insufficient. The aspects of clients environment and internal controls are as follow: Industry, regulatory and other external factors, including the reporting framework Nature of the entity, including selection and application of accounting policies Objectives and strategies and related business risks that might cause material misstatement in the financial statements Measurement and review of the entitys financial performance The control environment Control activities Monitoring of controls (ACCA, 2008) QUESTION 4 (a): It is important for auditors to observe clients inventory stock count. This is to verify assertions of existence of inventory items that makes up the balance, means that the stock count done by the client staffs are as per the Stock Taking Instruction (STI). All the stocks are properly allocated, ensure that the stock stated in the stock list are actually exist. If do not have such stock exist as per the stock list, inquire the management or superior for the explanation. Besides, the auditors should ensure that the condition of the stock are clearly stated during the stock count, such as identify evidence of damaged or slow moving inventory because it is useful for the further evaluation of the inventory. This also wanted to prove that the actual stock record data are as per the stock count. Not only that, observation of stock count is to ensure that all the stocks held in the warehouse are particularly owned by client, that is right and obligations assertion. Any stock held for 3rd party, ensure it is properly separated from the clients stock and inspect the agreement between the 3rd party and client regarding about the stock held. Lastly, the auditors should verify by assertions of completeness. That is the audit should ensure all sales and purchases are well recorded and all the inventory at year end is included on the statement of financial position. QUESTION 4 (b) (i): As an external auditor, the audit procedures I would take is to find out or enquire whether this box of liquid is still part of the inventory balance, that is inventory record. Besides, I will ensure that the box of liquid in this inventory is written off and not saleable anymore. Lastly, I will also determine whether the sales of the liquid shoe polish are valued at the lower of cost or net realization value, if it is saleable. If the liquid shoe polish still cannot sell, then dispose the liquid shoe polish. QUESTION 4 (b) (ii): As an external auditor, the audit procedures that I would take is I will ensure that clients staff are following instructions during the inventory count. Besides, no pencil is allowed during the inventory count. This is because by using pencil to record down inventory counted is showing not a good count instruction. Therefore, I will inform the person in charge of count that some staff are using pencils to record down inventory counted to prevent any adjustment easily to be made. Lastly, I will follow up to observe whether the staff are using pen subsequently during the inventory count and observe the condition of the stock properly to ensure it is clearly stated as per during the stock count, as it is useful for the evaluation of the inventory. QUESTION 4 (c): The management of the company is responsible for the identification and reporting of stocks that are worth less than cost to the auditor in a form of a schedule listing all the identified items. The types of inventory that may be worth less than costs include slow-moving, obsolete and damage stocks. Audit procedures for stocks worth less than costs are as follows: Enquire from management as to how they account for and identify such inventories, including the assumptions they made about the age, conditions and value of the inventories. Inspect sales, marketing and other reports, and review the extent to which inventories which are worth less than costs have been reduced to net realizable value (NRV) in prior years. Analytical procedures may be performed to evaluate the appropriateness of the write down in the current year. Analyse the clients computerized records, if available, to identify goods that are old or slow-moving. The records may also show seconds and damaged goods. Any information produced by the computer system for management relating to inventories need to be checked. Computer Assisted Auditing Techniques (CAAT) may be used for these purposes. Auditors need to checked the appropriateness of the definition of old and slow-moving given by the management, by making references to competitors products, technology changes and legislation. For high value items the auditors will need to refer to the experts valuation report to note if any material differences exist. At the inventory count, a note should have been made of any items that appeared to be old, slow-moving or damages and the count records should be inspected to see if they do show such goods. QUESTION 5: The auditors responsibility is to consider the appropriateness of the going concern assumption made by management and whether are there any material uncertainties about the entitys ability to continue as a going concern that need to be disclosed in the financial statements. In obtaining an understanding of the entity, the auditor should consider and stay alert to obtain evidence as to whether any events or conditions and related business risks which may occur and cast significant doubt on the entitys ability to continue as a going concern during the auditing. If such event or conditions were identified, the auditor should perform addition audit procedures to consider their impact to the audit assessments. The auditors should: Review managements plan for future actions based on its going concern assessment Gather sufficient appropriate audit evidence to confirm whether or not a material uncertainty exists. Considering the affects of any plans of management and other mitigating factors Seek written representations from management regarding its plan for future action (ACCA, 2008) The auditor should also inquire management as to its knowledge of events or conditions beyond the period of assessment used by management that may cast significant doubt on the entitys ability to continue as a going concern. The audit procedure that auditor should undertake to realize that may have affected on company going concern issues are as follow: Analyse and discuss cash flow, profit and other relevant forecasts with management. Analyse and discuss the entitys latest available interim financial statement Review the term of debentures and loan agreements and determine whether they have been breached Read minutes of meetings for the reference to financial difficulties Enquire of entitys lawyer regarding the litigation and claims Consider the entitys position if unfulfilled customers order Assess financial ability to provide additional funds Review events after period end for item affecting the entitys ability to continue as going concern. (ACCA, 2008)

Wednesday, November 13, 2019

The Contempt and Bitterness of Virginia Woolf Exposed in A Room of One

The Contempt and Bitterness of Virginia Woolf Exposed in A Room of One's Own Virginia Woolf refuses the role society prescribes her. She stands up against glass ceilings, separate spheres, and double standards-cultural institutions that create and uphold a weaker sex. In her writing, specifically "A Room of One's Own," she manifests her contempt and bitterness by advocating "it is necessary [for women] to have five hundred [pounds] a year and a lock on the door if you are to write fiction or poetry" (769). However, to break and step above the institutions she criticizes, Woolf knows she cannot simply complain about her brothers' years at Oxford while she stayed home with tutors-that would lead an audience to believe "she has an axe to grind" (quoted in Bartholomae and Petrosky, 750). Rather, she must strive for the calm collectedness of her male academic counterparts. This presents a problem for Woolf: how does she convey the oppression of women-the passion behind her work-through an objective and level voice? She needed a vehicle that could be neutral yet em otional, provocative but wise. Ultimately, Woolf needed a mask: one that mimicked the reserved quality of men, yet allowed her to bare the thoughts of a woman subjected to society's mechanisms. Woolf found her solution in the persona "Mary Beton, Mary Seton, Mary Carmichael, or byanynarneyouplease"(751). Mary,Mary,orMary,quitecontrarytoWoolf, is a superb ballerinas prima donna of the highest caliber-she was sent to the front of the class not for punishment, but to set the par. She learned earlier than the other girls to stay quiet for her superiors and to please them, even at the risk of pain Through years of training, conditioning and practice, performing en pointe h... ... the lobby with such a confident air because she knew she was the best-the purse her mother gave her proved that. On a less frequent basis she remembers one girl who was in her class for a short time. This girl-the name Virginia sounds familiar-always had a sloppy bun and leaned to the left in her pirouettes As Mary gets ready for a grand gala (that society has told her to attend) she wonders what ever happened to that girl. Works Cited Bartholomae, David and Anthony Petrosky, eds. Ways of Reading: An Anthology for Writers, Boston: Bedford/St. Martin's, 1999. Rich, Adrienne. "When We Dead Awaken: Writing as Re-Vision." Ways of Reading. Eds. David Bartholomae and Anthony Petrosky. Bedford/St. Martin's, 1999. 603-620. Woolf, Virginia. "A Room of One's Own." Ways of Reading. Eds. David Bartholomae and Anthony Petrosky. Bedford/St. Martin's, 1999. 750-778,

Monday, November 11, 2019

Beginning Bodybuilding and Tips on Staying Motivated

The sport of bodybuilding began in the late 1940’s, when Joe Weider began his noble endeavor for human physique revolution that would soon be a bodybuilding empire. He envisioned bodybuilding as the sport that will epitomize a man’s masculinity. Fitness, Nutrition, and Motivation were the foundation for the sport of bodybuilding.One must consider the sport of bodybuilding not as a mere habit but a chance to be the epitome of human physique. Every bodybuilder has a mindset that no ordinary man has. A bodybuilder doesn’t perceive every workout as a routine but as a part of his well-being.Every workout that a bodybuilder does is like breathing for him. It is crucial for him. For one to begin his bodybuilding aspiration, he should find a nearby gym which he can engage himself into various bodybuilding techniques. A neophyte bodybuilder has to be independent inside the gym. Everything should be self-learned yet it won’t hurt to ask an initial training program f rom a trainer. From there on, you should be on your own inside the gym. Being independent is one of your motivations to succeed in the sport of bodybuilding. Each body part you train is crucial because it complements all your other workouts.For instance, you must train your triceps in order to achieve a good lift on chest workouts. Always bear in mind that your program is integrated. One cannot always train for one body part most of the time. Train all body parts and you will achieve progress. Furthermore, bodybuilding supplements will enhance your performance and progress throughout your bodybuilding career. One must know what supplement to take to complement his desired physique. If your program is bulking up, you should have a Whey Protein, Creatine, and Nitric Oxide for you to achieve your goal of getting enormous muscles.Protein is a staple in bulking up, so your body should be getting enough protein than the usual. This is crucial for your body to be in an anabolic state. It m eans that even if you are not training, your muscles are spontaneously growing. Remember that your muscles are â€Å"eating† as well. On the other hand, Fat Burner supplements are only to be used whenever a bodybuilder intends to prepare for a bodybuilding competition. A bodybuilder is hell-bent on getting â€Å"ripped† for him to showcase his muscle definition. He does this by reducing water intake, as well as assuming a â€Å"low carbohydrate and high protein† diet..Most bodybuilders take a respite in taking supplements for them to detoxify. It is important to know when to use such supplements. Always remember that supplements are for the enhancement of your physique. Yet it must not be your source of motivation. Here are five methods on being consistent and motivated as well: 1. Always prioritize fitness among other endeavors. Bodybuilding should be the core of your well-being no matter what crisis you encounter. 2. Consider bodybuilding as a physiological ma tter. Just like breathing, It’s a matter that you do because you have to and not because you want to.3. Manage your time. Bodybuilding should be prioritized yet moderated. Consider other careers that will enhance your bodybuilding aspirations. 4. Nutrition should always matter. Eat like its your last meal. Enough is never enough. Eat six meals a day. A combination of light and heavy meals, in order to maintain your body in an anabolic state. 5. Be Aggressive. Unleash the warrior instinct in you. Always be independent inside the gym. Bear in mind that whenever you are going to workout, it’s always a war inside the gym and your ultimate adversary is yourself. Always outlast your previous performance.

Saturday, November 9, 2019

Explain How Children and Young People’s Development Is Influenced by a Range of Personal Factors

Explain how children and young people’s development is influenced by a range of†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Personal factors There are many factors that influence a child/young person development such as health issues, sensory impairment, disability, learning difficulties. Even before birth a child needs to reach many milestones and however small or large they can cause a delay in a childs development and in many cases are completely out of the childs or parents control.Faulty genetics for example is a factor that is completely out of our control and as a child grows they could face obstacles from their peers if they have the wrong hair colour or are smaller or taller than average. Certain factors before birth can be avoided if a mother-to-be takes care of herself such as not smoking/drinking or taking drugs and this provides the best for her unborn child. If these situations are not avoided issues like low birth weight, traumatic birth, lack of oxygen at birth can all cause long ter m issues and thus contribute to the way a young person learns and develops.If a child suffers from health issues such as asthma, it may make them unable to take part in activities and then lessen the understanding of being able to be part of a team. Learning difficulties, physical disabilities and sensory impairments like blindness and deafness can again can make them unable to socialise and work with other children which is a major part in helping and assisting their development, also they could be withdrawn and make them feel like they don’t belong. A child with learning difficulties can also be held back so then

Wednesday, November 6, 2019

Student survival guide

Student survival guide An individual’s personal skills are based on their determination to develop and learn new information. The close connection between the amount of knowledge and the way it is used brings about positive results.Advertising We will write a custom essay sample on Student survival guide specifically for you for only $16.05 $11/page Learn More There are several work habits that must be adapted and they relate to the personality type someone has. The technology has made it possible to learn from a distance. A person can familiarize themselves with a culture, people or economy of a country being in a different place altogether. If it is a structured way of learning and someone is taking courses in a different country while staying in their native nation, they must develop a schedule and routine that will allow for effective learning. Any distractions must be set aside and the learning time must be treated as a classroom where all the focus is directed towards the course. As people often work in groups and teams, an individual might have to adjust and organize themselves according to the individuality of others. They must pay close attention to the learning style and interests that other people have. A key to being successful in a group is to be understanding of others and be ready to offer a helping hand in a way of explanation, cooperation and participation. The internet skills are connected to learning and especially, distance learning. The search for information is available and easy to conduct but the filtering of the needed information will take time. There are many websites that contain false or inexact information and so, credible sources are the key to a well informed information search. Social networks have made communication through internet much easier but ethics and moral codes must the guidelines in the said communication, being free of disrespectful and hurtful behavior. University of Phoenix and other online libraries are a great resource for academic articles and books. The collection of all the needed scholarly articles and journals in one place make the information search practical and quick. When using online sources the copying of information must be extremely controlled. Often, it is very tempting to use someone else’s work as your own and people will change the wording or structure of the information in the hope to pass it as their own. This must be avoided as it does not provide an individual with any knowledge and becomes impractical in the long run. Educational institutions have a strict policy towards plagiarism and suspension is not uncommon. The vast amount of information in the libraries, online and books purchased outside of educational institutions create a helpful tool to determine the future career choices and goals of an individual. It is much easier to focus and structurize the work and information load when short term goals are specific and immediate.Advertising L ooking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More It is better to start with something that is attainable, so that the result can be seen almost immediately. This will encourage the person to continue work as the success can be seen right away. When setting long term goals a plan of action must be outlined. Sometimes, it is difficult to foresee the circumstances that will lead to the future personality and skills development but a general outline and plan will be helpful. A schedule and the return to the original plan will determine the progression of work. The recording of information and setting up a framework of practical usages will help guide an individual through the achievement of long term goals (Davey, 2008). Time management is one of the most important aspects of both short term and long term educational and career plans. As soon as a task is received a person must familiarize themselves with it. The l onger someone has to think over the tast, the better prepared they will be and the more thoughts they can develop. If everything is left to the last moment, the comprehension of concepts will be limited and the person will not be able to see the overall picture. The perspective and conceptual thinking can only develop with the passage of time and so, any information that can be known about the task must be learned before the serious work begins. Plan of action and an outline of the future work will also help structurize the work and distribute the work load, so that there is no hasty and low quality work that in the end becomes unproductive or ineffective. When familiarizing yourself with the information, a person has to sometimes go through a large amount of information. Often, the information presented is unrelated to the matter that is being studied or must be grasped in a short amount of time. A scanning reading technique where a person can go through great amount of reading in a shortest period of time must be used. The search for key words and focus on the first sentences of a paragraph can prove helpful, since the most important points are focus of the primary information search and the details are learned later (Hasserbroek, 2009). References Davey, G. (2008). The International Students Survival Guide. Thousand Oaks, United States: SAGE. Hasserbroek, C. (2009). Communication Sciences Student Survival Guide. Clifton Park, United States: Cengage Learning.Advertising We will write a custom essay sample on Student survival guide specifically for you for only $16.05 $11/page Learn More

Monday, November 4, 2019

Analyse the concepts of 'culture shock' and 'cultural adjustment' and Essay - 1

Analyse the concepts of 'culture shock' and 'cultural adjustment' and critically assess some possible consequences of th - Essay Example A culture may be thought of a network of shared meanings, which are easily taken as reality by those interacting within network. This view of culture upholds that a community of people is likely to create a general representation obtained from their shared experiences and then embrace these pre-set classes as background or setting against which incoming experiences are translated. People endeavor to structure the external world by corresponding external stimuli against internal theoretical patterns. After such a match is made, an individual is in a position to assign meaning to an outside event. If a match cannot be made, an individual may feel disoriented, frustrated or afraid. People with diverse cultures will see the world differently since they have been carefully sensitized to certain assortments of stimuli. An individual may not knowingly be conscious to the specific patterns of meanings assumed if he/she is interacting with people sharing the same view, because reality is take n for granted. It is through contact with people who view the world in a different perspective that one becomes aware of the cultural patterns he/she is embracing. It is from the movement and the interaction across cultures that the aspect of cultural shock comes about (Nelson et al, 2011, p 164). Culture shock is the distress experienced by a sojourner as an upshot of losing all the recognizable signs and symbol of social interaction, as well as their substitution with by other cues that are strange. The move to a new environment is a traumatic life event when sojourners have to cope with substantial culture change. The reason is that conflicts associated to the divergences in rules, values and meanings between the two cultures will be unavoidable. In other words, an individual may be so unfamiliar with the host surroundings that he/she has no guidance as to what, when and how to do (Cameron, 2010, p 3). People of certain occupations likely to be affected by culture shock are such as foreign students and intellectuals, teachers, business executives (expatriates), migrant workers, Peace Corps volunteers and social workers. Oberg highlighted six elements of culture shock. One is strain as a result of the effort needed to make essential psychological adaptations. Second is the sense of loss and feelings of deficiency with regards to profession, status, friends and possessions. The third element of culture shock entails being rejected and/or rejecting members of new cultures. Fourthly is the confusion in terms of role, role expectations, feelings, self identity and values. Fifthly is the anxiety, surprise and even disgust and resentment, after becoming cognizant of cultural differences. The last aspect is the feeling of helplessness as a result of the inability to handle the new environment. When living in a new environment, a student or sojourner goes through the following stages of cultural adjustment (Becker & Bhugra, 2005, p 18). Source: Becker & Bhugra, 2005 , 19 Honeymoon This is the initial stage that a sojourner experiences at the commencement of the contact. The stage is characterized by fascination, euphoria, excitement and enthusiasm. Travelers experience positive attitude as similarities are considered as comfort, whilst differences are observed with interest. Crisis/hostility/ irritation This is the culture shock stage that is

Saturday, November 2, 2019

Role of the Family Nurse Practitioner (FNP) Essay

Role of the Family Nurse Practitioner (FNP) - Essay Example Sherwood (1997) tells us that environments are still somewhat restricted and that practice varies from state to state which causes some difficulty in efficient use of the NP where needed. The University of Texas Health Science Center defines Advanced Practice Nursing as "as a registered professional nurse who is prepared for advanced practice by virtue of knowledge and skills obtained through a post-basic or advanced education program of study acceptable to the State Board of Nurse Examiners"(Sherwood, et. al., 1997 pg3). The FNP is qualified to be the first person seen on entry to the healthcare system. This is usually client oriented and comprehensive, allowing for a continuum of care based on the collaborative practice studied and provided by the FNP. The focus of the practice is wellness and maintenance which allows the client to see the same practitioner longer before having need to be referred out to a specialist. Alternatively, Bennett defines a FNP as a healthcare professional who works directly with families and physicians to provide the best level of care. FNP's differ from physicians in that they practice in many settings. They possess advanced Masters level nursing degrees which has provided them with special training and experience to assess, treat, counsel, and monitor patients. They perform a collaborative practice in which they work with healthcare professionals as a team. They are able to order testing, refer patients and treat non-life threatening conditions (Bennett, 2004). The Texas Board of Practice on this same thought states that the APN acts independently and/or in collaboration with other health care professionals to deliver health care services (Texas Board of Practice, Section 221). They accordingly accomplish comprehensive health assessments with the goal of managing common acute illnesses, appropriate referral, managing chronic conditions that have remained stable. In t his description there are included; Nurse Practitioner, Clinical Nurse Specialist, Certified Nurse Midwives and Certified Nurse Anesthetists. The role originated in the University of Colorado in 1965. In 1974 the American Nurses Association published educational guidelines for credentialing of a NP. Since then, there have been many changes in the program and of course since there are so many types of programs available, there are concerns as to the quality and effectiveness of those programs. That curriculum includes advanced physiology, pharmacology, and clinical practice emphasizing a particular role. Texas strengthened even more of the program in the sense that they increased content for path physiology, pharmaco-therapeutics, practice roles, and preceptorship (Bennett, 2004). In most cases, registered nurses are required to obtain a Masters degree in nursing and have at least one year of RN experience before they are allowed to enter a Nurse Practitioner program, however, that is not always true. Nurse Practitioners can come from a variety of backgrounds. There are programs that admit students into graduate study without prior experience as a nurse. When that happens they must have a Baccalaureate in a field other than nursing and are required to complete an accelerated program which incorporates a Bachelors in nursing going straight into a Masters level NP program (Rich, Jorden, &