Learn and Earn - 6380 Words

Executive Summary Introduction The Learn and Earn Project that the independence Center DECA Chapter, a non-profit organization, implemented was â€Å"All Wrap Up†, a seasonal gift-wrap service. Also included in our project was a secondary booth that was located up in the Macy’s store. All Wrapped Up and Macy’s gift wrapping services were created, planned, implemented and operated by the students in the E-Studies Program under the supervision of Mrs. Bolin, DECA Advisor and instructor. The All Wrapped Up business is in its 10th year of operation in the Independence Center Mall, while this is the first year we have got the chance to wrap for Macy’s which made it more of a challenge for the students. The business opens for 24 days from December†¦show more content†¦The mall has 100% occupancy this holiday season and the forecast for increased retail sales is a positive indicator for All Wrapped Up businesses. Competitive Data In every business there are competitors, indirect, and direct. All Wrapped Up has six indirect competitors, which are: Zale’s, Helsburg, Aerie, Samuels, Buckle, and Kays Jewelry. Each one of these stores gift-wrap their customer’s in store purchases only, free of charge. Our direct competitor, Dillard’s, provided their customers with the gift-wrap service, but only on products purchased from Dillard’s Department Store. Their prices range from $3.50-$6.50, but they would not wrap a package over 60 inches in diameter. Their paper selection was limited to less than ten different gift-wrap papers. All Wrapped Up provided the same services at both locations but the pricing was set by Macys at the new location. If the package at Macys needed an oversized box we sent the customer to the main location in the mall. Pricing Comparison With Competition | Business | XSM | SM | MED | LG | XLG | OS | All Wrapped Up Pricing | $3.00 | $5.00 | $6.00 | $7.00 | $10.00 | $12.00 amp; Up | Dillard’s Pricing | $4.50 | $5.50 | $5.50 | $6.50 | N/A | N/A | All Wrapped Up Pricing Macys | $5.00 | $5.00 | $8.00 | $8.00 | $8.00 | | All Wrapped Up has competitive advantages to the companiesShow MoreRelatedWhy Students Should Have A After School Job1108 Words   |  5 Pagesjob. They might think that it is too early and students should just enjoy their childhood. But in reality, students need to learn about the real world and what comes in it. A lot of students don t realize the importance of hard earned money. They don’t understand that everything that they have has been worked for and paid for. The main purpose of school is for students to learn logical knowledge and techniques to prepare them for their future. 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The Changing of The World’s Richest Man Essay - 1485 Words

The Changing of The World’s Richest Man The name Bill Gates elicits strong opinions among many Americans. There is no arguing the fact that this man, this titan of innovation, has become a household name. Sometimes negative in nature, many of these opinions may have been formed years ago when Gates was a different man with different priorities. Bill Gates has not been one to solicit notoriety, so much about his private life remains unknown to many. Countless words have been written regarding his business dealings, personality traits and the formation of his computer empire Microsoft. But what do we know about Bill Gates the man? 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Clinical Psychology and Gerontology Parkinson Disease

Question: Discuss about the Clinical Psychology and Gerontology for Parkinson Disease. Answer: Parkinson Disease and Effect on Speech: Parkinsons disease is the chronic degenerative disorder of the central nervous system. This disease specifically affects motor system of the person. Symptoms of this disease appear in gradual manner. In initial phase of this disease symptoms like shaking, rigidity, slow movement and inability in walking appear. Other than these physical symptoms psychological symptoms also appear like thinking problem, dementia, depression and anxiety. Sleep related problems and emotional problems also appear in Parkinsons disease patients. Genetic and environmental factors are responsible for the occurrence of this disease. People with exposure to pesticides and head injuries are at greater risk of Parkinsons disease (Pfeiffer et al., 2012). Motor symptoms of the disease mainly occur due to the death substantia nigra cells. This substantia nigra is the region of the midbrain. As a result, dopamine deficiency occurs in the substantia nigra of the brain. Death of cells mainly occurs due to the formati on of lewy bodies in the neurons. Alzheimer's disease, multiple cerebral infarction and drugs also can cause Parkinsons disease. There is no specific technique is available for the diagnosis of Parkinsons disease. Physician generally diagnose Parkinsons disease based on the past medical history, symptoms, and neurological examination. Neuroimaging can be used to rule out other neurological diseases. Susceptibility weighted imaging of magnetic resonance imaging (MRI) can be used to differentiate Parkinsons disease form other neurological disease. Diffusion MRI can be used differentiate between typical and atypical Parkinsons disease. Basal ganglia can be evaluated for dopaminergic activity using positron emission tomography (PET) and single-photon emission computed tomography (SPECT) radioactive tracers (Verstreken, 2016). Treatments used for Parkinsons disease are levodopa, dopamine agonists and monoamine oxidase B (MAO-B) inhibitors (Yorkston, 1996). Rehabilitation can be provided through physical therapy and occupational therapy. Speech impairment in Parkinsons disease is a very common problem. However attention towards speech impairment is neglected as compared to the movement impairments like gait and upper limb control. Few studies studied speech aspects like frequency and co-occurrence of voice, articulation and fluency impairment. Speech impairment mainly occurs in Parkinsons disease patient due to altered amplitude of response. In Parkinsons disease patients this amplitude is at lower level as compared to the normal level. This lowering of amplitude mainly occurs due to the dysfunction of the basal ganglion. Trouble in gait like hesitation, festination and motor block are generally proportional to the difficulty in fluency of Parkinsons disease persons speech. Reduced volume is most common fe ature of speech impairment in PD persons followed by fluency deficit. Basal ganglion also performs function of provision of internal cues (Desmurget et al., 2004). These internal cues can be used to perform smooth functioning in order initiate sub-movements in the motor activity. Defect in these internal cues lead to the motor instability. In motor instability, there is decrease in amplitude as compared to the duration of motor sequence. This cue deficit leads to the articulation impairment in the PD person. Articulation impairment is proportional to the upper and lower limb demonstration of cue. These two phenomenons such as motor set disturbance and motor instability are generally superimposed because in most of the patients, there is co-occurrence of voice and articulation impairment. Pathophysiological changes in the speech impairment are almost similar to the limb motor deficit. Speech deficit is PD patients is also associated with other factors of PD like cognitive impairment, deficit in working memory and executive function (Miller et al., 2006). In few studies, it has been indicated that speech impairment is associated with depression in PD patients. However, it has been observed that there no difference in speech impairment in minor and major depression. Speech impairment can occur at any stage of the disease and it gets worsen with the progression of the disease. Medical and Surgical Treatment: Although dopamine therapy is useful in the movement aspects of the PD like rigidity, akinesia, bradykinesia and tremor, it doesnt exhibited satisfactory long term outcome for improvement in speech in PD patients (Goberman, 2005; Trail et al., 2005). Few studies indicated that dopamine therapy is useful in the specific aspects of speech like improvement in speech motor function better laryngeal control of voice onset and vocal fold closure during speech, better speech intelligibility, greater prosodic voice fundamental frequency inflection, greater vocSPL, better voice quality, enhanced lip function during speech and nonspeech tasks, and less voice tremor. However, most of the studies failed to demonstrate clinical improvement in the speech impairment. From this it can conclude that speech impairment in PD patients is not related to the dopamine (Goberman et al., 2002; Sanabria et al. 2001). Clonazepam exhibited improvement in some aspects of speech like inaccurate consonants, small r ushes of speech and improper silences of PD person (Biary, et al., 1988). Neurological technique like deep brain stimulation (DBS) of the thalamus, pallidum or subthalamic nucleus (STN), ablative surgeries (pallidotomy and thalamotomy) and fetal cell implantation exhibited inconsistent results in improvement in speech in PD patients. Thalamic stimulation improved few motor aspects of the speech, however it demonstrated negative effects on the perceptual assessment and electrophysiological measurements after the completion of the surgery (Krack et al., 2003). Pallidal stimulation also exhibited positive and negative effects on the perceptual assessment of speech after the completion of surgery. Few patients exhibited prominent improvement in the speech, however remaining patients didnt exhibited improvement in speech. DBS-STN exhibited improvement in the lip movement however, it exhibited worsening effect on speech intelligibility. DBS-STN generally improve levodopa responsive symptoms in PD patients, hence, this procedure may not be useful in speech in PD patients (Witt et al., 2004). This is because there was no improvement in speech impairment after treatment with levodopa. However, it can argue that position of the stimulator and tuning of placement plays important role in the improvement in the speech. In the studies it has been proved that voltage reach to the inside part of capsule can produce hesitations and face muscle tightness. In the same way, spread of the voltage to the cerebello-thalamic fibers can produce slurred articulation and stuttering (Tornqvist et al., 2005). Hence, further research should be done in this direction to get maximum benefits out of this method. Behavioural Therapy: Multiple factors are responsible for the impairment in the speech of PD patients. Hence, along with neuropharmacological and neurosurgical approaches, behavioral approaches also studied for the treatment of speech in PD patients. This behavioral speech therapy was also applied in patients with neurological surgeries. Literature suggests that these behavioral therapies were not useful 1) in the prevention of PD progression, 2) alone for treatment in any of the symptoms of PD, 3) as adjuvant therapy to neuropharmacological and neurosurgery, 4) in the prevention of complications due to motor impairment and nonmotor complications in PD. In behavioral therapy conclusive results were not obtained because of flaws in study methodology and incorporation of less number of participants (Suchowersky et al., 2006). Neuroimaging prior to and after completion of speech therapy would have given exact idea of effect of behavioral therapy in PD patients. These therapies incorporate speaker oriented therapies and communication oriented therapies. Speaker oriented therapies require PD patient to learn implementation of varied behavioral strategies to improve precision (Ramig et al., 1996). Learner should be self motivated to acquire newer aspects of speaking and practice it on regular basis. Integration of these behavioral therapies with instrumental or technical aspects, proved to be more beneficial as compared to the behavioral treatment alone. Instruments such as Visivox, Visipitch and a sound level meter can be integrated with behavioral therapies. These prosodically based treatments exhibited beneficial outcome in the supralaryngeal and phonatory deficits in PD and improving intelligibility and speech naturalness (Dromey, 2003; Bunton et al., 2001; Tjaden et al., 2001). Communication oriented strategies can be used as alone and also can be used as supplementary treatment for speaker oriented strategies. Communication oriented strategies include 1) preparation of communication partner, monitoring comprehension and implementation of active listening, 2) identification of subject and application of grammar to improve understanding of message, 3) gesture and 4) resolving communication breakdown (DInnocenzo et al., 2006). Low-tech AAC is mostly appropriate to PD patients who use speech to some extent as part of their communication and those to whom speech is completely dysfunctional. Alphabet cues can be used to improve speech and communication in Low-tech AAC treatment. Portable typing devices and communication books and boards can be used in Low-tech AAC treatment (Hustad and Weismer, 2007). Respiration Treatment: Respiratory studies in PD patients revealed impairment in vital capacity, volume of air spend at the time of maximal phonation task, intraoral air pressure at the time of consonant or vowel pronunciation, chest wall movement and activation of respiratory muscle. Electromyographic evaluation revealed decrease in the neural drive to laryngeal muscles and activation of laryngeal and respiratory muscle (Huber et al., 2003). Respiration treatment can achieve improvements like maximum duration sustained phonation, sound improvement and paused duration. These outcomes of the respiration treatment are consistent with the goals of the treatment. Respiration treatment also produce improved post treatment duration in speech and magnitude of speech as compared to previously established treatments. Kinematic, spirometric, acoustic, and pressure data are used to evaluate effectiveness of respiratory speech therapy. Specific data used to evaluate respiratory speech therapy are breathing rate, minut e ventilation, rib cage to lung volume, duration of inspirations, and oral pressure (Bunton, 2005). Lee Silverman Voice Treatment (LSVT): LSVT is the most advanced treatment option for speech in PD patients. Working procedure for the LSVT is basically based on the features responsible for the speech disorder in PD patients. These features comprises of 1) lowering of the amplitude of the neural drive to muscles of speech, which lead to soft voice, 2) impairment in sensory perception which lead to the loss of control over vocal output monitoring, and 3) inability of the PD patient to generate sufficient number of internal cues which lead to inability to produce optimum loudness in the voice. As LSVT is based on the basic mechanisms behind speech impairment, this treatment option emerged as most successful treatment option (Fox et al., 2002; Fox et al., 2006). All the components related to the speech in PD are considered in LSVT. These components include aspects related to neurology, physiology, motor learning, muscle training, and neuropsychology. Important concepts considered in the LSVT are 1) focus on voice by increas ing amplitude or vocal loudness, 2) increasing sensory perception, 3) administration of treatment with highest efforts, 4) increasing intensity of treatment and 5) measurement of outcome of the treatment. LSVT works on target basis. This therapy mainly focused on increasing vocal loudness by increasing amplitude of movement. Focus on this target acts as activator to increase efforts and to bring coordination of other systems (Pinto et al., 2004). In LSVT, there is the provision for sensory awareness training with motor actions. By virtue of this, LSVT assist in accepting increased loudness and improve the capability to self monitor vocal loudness. LSVT helps PD patients to maintain treatment effects for longer duration. This LSVT also addresses basic problems in PD patients. These problems comprises of deficit in speed, memory and execution in PD patients. LSVT also promotes over learning and acquisition of vocal efforts necessary for normal loudness. Systematic teaching, homework and carryover tasks are incorporated in the LSVT. This helps in daily living situations. Studies indicated that improvement in the vocal loudness obtained through LSVT can last for longer duration as compared to the any other treatment in PD patients. In the evaluation of the outcome of the LSVT, modern techniques are incorporated. In LSVT, vocal fold closure can be measured by few of these modern techniques like videostroboscopy as well as electrog lottography, subglottal air pressure, and maximumflowdeclination rate (MFDR) (Fisher and Yip, 2005). In other treatment methods these techniques are not incorporated. Hence, data obtained through LSVT treatment is valid data and it has scientific basis. In LSVT treatment group increased vocal effort lead to the improved vocal fold valving and consequently increased speech production. Moreover, there is no vocal hyperfunction in LSVT treatment. Vocal hyperfunction includes unnecessary strain and disproportionate vocal fold closure. LSVT treatment also gives information about the mechanisms involved in the speech and speech abnormalities in PD. LSVT also gives information about changes occurred due to the treatment effect. In the literature, it has been mentioned that LSVT treatment also brings positive alterations in the articulation, swallowing and facial expression. Positron Emission Tomography (PET) revealed that there is correlation between the improvement in speech and improvement in the neural functioning in LSVT treatment group (Liotti et al., 2006). LSVT treatment proved effective in most of the cases. However, in few patients with severe depression, severe dementia and people with surgery; LSVT doesnt exhibited beneficial outcome. Further research should be done on the PD patients to understand different mechanisms of speech. In recent studies, LSVT treatment was used to generate data to improve swallowing, articulation, gesture required for communication, facial expression and neural functioning. Recent LSVT studies were planned to evaluate voice and articulation separately. For this purpose two different studies were planned like voice LSVT and articulation LSVT. By providing these specific interventions, outcome in both voice and articulation can be obtained effectively. In recent studies implementation of the external clues in LSVT proved to be beneficial in improving vocal loudness in PD patients. Conclusion: PD is the degenerative disease of the central nervous system. In PD mostly impairment of the motor activities occurs. Most of the focus for the treatment of PD is gait and movement of extremities. Most of the PD patients develop speech impairment at some point of time. As a result, there is adverse effect on the quality of life. However, speech impairment got less attention from the researchers. As a result very less people received treatment for speech therapy in PD. Medical and surgical treatments for speech impairment in PD patients doesnt provide beneficial outcome. Results obtained from these approaches are variable. Future studies should be planned to reduce this variability. In current scenario, LSVT appears to be most successful therapy for speech impairment in PD patients. LSVT therapy is based on the processes involved in the speech. LSVT therapy is designed to act on these processes. As a result LSVT therapy is more beneficial as compared to the other therapies. Implementa tion of these processes in other therapies would be helpful in improving outcome of these studies. Plenty of opportunities are available for the improvement in theses studies. Moreover, ongoing and future directions of research for speech therapy have potential to understand mechanisms underlying speech impairment. This would be helpful in developing effective speech therapy for PD patients. 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Respiratory function and variability in individuals with Parkinsons disease: Pre- and post- Lee Silverman Voice Treatment. Journal of Medical Speech-Language Pathology, 11(4), 185201. Hustad KC, and Weismer G. (2007). Interventions to improve intelligibility and communicative success for speakers with dysarthria. In: Weismer G, editor. Motor Speech Disorders. San Diego, CA: Plural Publishing Inc. Krack P, Batir A, VanBiercom N et al. (2003). Five-year follow-up of bilateral stimulation of the subthalamic nucleus in advanced Parkinsons disease. New England Journal of Medicine, 20, 19251934. Liotti M, Ramig LO, Vogel D et al. (2003). Hypophonia in Parkinsons disease. Neural correlates of voice treatment revealed by PET. Neurology, 60, 432440. Miller N, Noble E, Jones D, and Burn D. (2006). Life with communication changes in Parkinsons disease. Age Ageing, 35(3), 235239. Pfeiffer RF, Wszolek ZK, and Ebadi, M. (2012). Parkinson's Disease. CRC Press. 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Effects of different electrical parameter settings on the intelligibility of speech in patients with Parkinsons disease treated with subthalamic deep brain stimulation. Movement Disorders, 20, 416423. Trail M, Fox C, Ramig O, Sapir, S, Howard J, and Lai EC. (2005). Speech treatment for Parkinsons disease. Neuro Rehabilitation, 20, 205-221. Verstreken P. (2016). Parkinson's Disease: Molecular Mechanisms Underlying Pathology. Academic Press. Witt K, Pulkowski U, Herzog J et al. (2004). Deep brain stimulation of the subthalamic nucleus improves cognitive flexibility but impairs response inhibition in Parkinson disease. Archives of Neurology, 61, 697700. Yorkston KM. (1996). Treatment efficacy: dysarthria. Journal of Speech Language and Hearing Research, 39, S46S57.

Utilitarianism V. Kantianism Essays - Kantianism,

Utilitarianism V. Kantianism Ethics can be defined as the conscious reflection on our moral beliefs with the aim of improving, extending or refining those beliefs in some way. (Dodds, Lecture 2) Kantian moral theory and Utilitarianism are two theories that attempt to answer the ethical nature of human beings. This paper will attempt to explain how and why Kantian moral theory and Utilitarianism differ as well as discuss why I believe Kants theory provides a more plausible account of ethics. Immanuel Kants deonotological ethical theory assesses if actions are moral based on the persons will or intention of acting. Kants theory can be categorized as a deonotological because actions are not assessed to be morally permissible on the basis of consequences they produce, but rather on the form of the agents will in acting, (Dodds, Lecture 7) therefore his actions are based on duty and not consequential. Kantianism is based on three principles: maxims, willing, and the categorical imperative. Kant states that a maxim is a general rule or principle which will explain what a person takes himself to be doing and the circumstances in which he takes himself to be doing it (Feldman, 1999, 201). It is important that this principle be universalisable and that the maxim can be applied consistently to everyone that encounters similar situations, therefore willed as a universal law. The second aspect of Kants theory is willing. This involves the agent consistently committing oneself to ma ke an action occur. He states that, In general, we can say that a person wills inconsistently if he wills that p be the case and he wills that q be the case and its impossible for p and q to be the case together (Feldman, 1999, 203). The last aspect of Kants theory is the categorical imperative. The importance of the categorical imperative is that one must act in such a way that they can will that the maxim behind ones actions can be conceived as part of the universal law. The maxim has to be consistent and able to be applied to every situation, for every person. The other main point of Kantian moral theories are the differences between imperfect and perfect duties. Perfect duties are those duties that one must always perform in a particular situation, whereas imperfect duties are those that one must perform only when the situation arises. Utilitarianism is another theory in which its main objective is to explain the nature of ethics and morality. Utilitarianism is an ethical theory which is based upon utility, or doing that which produces the greatest happiness. According to a utilitarian the morality of act is found just if the consequence produces the greatest overall utility for everyone. However, if the greatest possible utility is not produced, the action is then morally wrong. This view says that a person should act as to produce the greatest overall happiness and pleasure for everyone who may be directly or indirectly affected by the action. Therefore, a utilitarian would require that for every action the corresponding consequences for every action should be thoroughly weighed and alternatives proposed before deciding whether or not to perform such an action. Kantian moral theory and Utilitarianism are similar in the respect that they both attempt to explain how one can go about acting ethically, however they differ in areas of measuring morality and their usage of rules. Both Kant and Mills measure morality in different ways. Kantianism says that an act is deemed moral for two reasons: if it done for the sake of duty and if its maxim can be willed as a universal law. If one completes an action based on their duty to perform, they do the right thing because it is what they feel they ought to do as their duty. Therefore, this act would be considered morally just. Utilitarianism, on the other hand, would only see the act as morally permissible if the consequences of that action produce maximum utility and happiness for all involved. The two theories also differ in the ways in which rules are applied. Kantian moral theory values the universal law and maxims as its guide for how people should act in a given situation. Maxims describe some

Gender Roles in Society

Gender Roles in Society Meghan FindleyComm 1010August 7, 2007Gender Ads; The Sexes In The Cross HairsThe 21st century has brought and evolved new styles of communication that has shaped the way our society thinks, behaves, and lives. A large influence that has existed throughout the creation of mass media has been gender roles. The evolution of our society has also caused the gender roles within mass media to also evolve. Mass and mediated communication have become the number one source for the public to witness these gender roles created by companies paying to display their message. Females in ads portray the roles of strippers, mothers, business women, and the single, money spending girl. Men are portrayed as businessmen, either blue or white collar, athletes, truck owners, or tobacco using cowboys. The media creates or uses well known stereotypes about the different sexes to target specific consumers in order to get their attention.Sarah Jessica Parker at the 2009 Tribeca Film Fest...Companies distribute the existence of their products using mediated communication. Mediated communication uses electronic texts to create some type of symbolism to the viewers. The process these companies distribute their messages over large distances to large groups of people by the means of modern technology is called mass communication. Professionals have mastered the use of mass and mediated communication. These types of communication is the basis on how individuals receive and precept the gender roles created by advertising agencies for these specific companies. Each product seen on television or the internet has a target. Companies know what men, women, and children want for the most part, and they will do whatever they can in order to cause the consumers desire to rise to a point where they must buy the product.Women have a very diverse role in advertising. Agenda settings are mastered by advertising agencies. They determine...

English Role Play Practice - A Business Presentation

English Role Play Practice - A Business Presentation This dialogue focuses on asking questions about a business presentation with the present perfect and past simple tenses. Make sure you understand  the differences between these two tenses, practice the dialogue and then have your own conversations about work. Ask questions about what he or she has done, and use the past simple to ask specific questions on details. Teachers can use this guide to teaching the present perfect to further practice this form. On a Business Trip: A Presentation Betsy: Hi Brian, this is Betsy. How are you doing?Brian: Ive just returned from the Head Office. The weather is great! Boston is a great city!Betsy: Have you met Frank yet?Brian: No, I havent seen him yet. We have a meeting at 10 oclock tomorrow morning. We are going to meet then.Betsy: Have you made your presentation yet?​Brian:  Yes, I made the presentation yesterday afternoon. I was very nervous, but everything went well.​​Betsy: Has management given you any feedback yet?Brian: Yes, Ive already met with the sales director. We met immediately after the meeting and he was impressed with our work.Betsy: Thats great Brian. Congratulations! Have you visited any museums yet?Brian: No, Im afraid I havent had any time yet. I hope to take a tour around town tomorrow.Betsy: Well, Im happy to hear that everything is going well. Ill talk to you soon.Brian: Thanks for calling Betsy. Bye.Betsy: Bye.

Project Management Governance Assignment Example | Topics and Well Written Essays - 4000 words - 1

Project Management Governance - Assignment Example Contents presented in the project management plan are analyzed and whether the information presented in each section of the report is appropriate and informative for the audience. Each of the heading presented in the project management plan is analyzed and then the report presents the conclusion and recommendations for improving the project management plan. The project management plan is well-prepared however there is certain information missing in the plan. Moreover, the report has analyzed that some parts of the project management plan are very comprehensive and different project management tools and techniques are applied correctly. On the other hand, some sections of the report are missing important and critical information and if this information was included then it would have further improved the quality of the project management plan. Project management discipline of management has added a unique ability to the organizations for accomplishing unique objectives. Successful projects are critically dependent on well-defined plans. Therefore project management plan is vital to successfully completing the project. Project plans if are not prepared well then it often results in failure of the project and the project is not able to achieve the desired objective despite incurring an excessive cost, time and effort on the project. KJ Consulting Company has proposed a Project Plan for the Ottawa–Carleton Water Park on behalf of Carlington Aquatic Parks for the scheduled opening on May 21, 2005. This report is aimed at evaluating the project management plan prepared by KLSJ Consulting Company for the Ottawa–Carleton Water Park. This report assesses the level and quality of the considerations given to the aspects that are to play a critical role in the project success.

Alcohol problem Essay Example | Topics and Well Written Essays - 250 words

Alcohol problem - Essay Example These questions can be used for a person with a current at risk behavior, but people with past or future at risk behavior are not analyzed. This quiz could be given to all ages due to the generality of the questions. However, only current at risk, moderate risk, and low risk can be determined at the time of the quiz. This quiz should include questions about past behavior. Instead of asking about recent or within a year, the quiz should ask the same questions with no time limit set. If high risk behavior is detected, maybe a more detailed timeline could be used. Finally, the most important question is missing from the quiz. I believe family drinking habits should be visited. For example, I have alcoholics on both sides of my family tree. This is an important factor to determine at risk individuals. 2. What is the difference between binge drinking and alcoholism? Why does society accept binge drinking in so many circumstances? In your life, what shaped your beliefs (acceptance, participation, or abstinence) regarding binge drinking? What do you think could change the culture of bingeing, especially in the college setting? Binge drinking is more hardcore alcoholism or for social reasons. It starts at parties and socially, but soon a person has to have that much alcohol. My views were shaped by my father’s drinking. At first on the weekends and then through the week. At the end, he was drinking 2 1/2 cases a day, plus a bottle of tequila. The violence, vomiting, and psychological belittlement made me want to abstain. Unless a college or university banned drinking totally on and off campus, I do not think that binge drinking would ever really change. 3. Taking what we have talked about in class so far regarding the pathophysiological changes in the brain that occur with addictions, what is the main area of the brain that might be involved with why young adults choose to consume alcohol.

Describe the various stages of the typical lifecycle of an individual in the UK today and identify the most relevant financial products that should be considered at each stage Essay Example for Free

Describe the various stages of the typical lifecycle of an individual in the UK today and identify the most relevant financial products that should be considered at each stage Essay Describe the various stages of the typical lifecycle of an individual in the UK today and identify the most relevant financial products that should be considered at each stage To date, the interpretation of the concept of life cycle of the individual has a lot of variations. In this case, the main of them wearing in one degree or another echo of the financial and economic issues, is: The sequence of qualitatively different stages of development of the organism. Model income and consumption over the life. With regard to the first definition, then there also exists a certain gradation, which is the existence of several theories regarding the quantitative and qualitative characteristics of the stages of the life cycle. The most famous theory of division of the life cycle of an individual on the steps of the theory are researchers such as Alpheus Hyatt, Sullivan, Thomas S. Dalton, Randy B. Evans, and also such theory as of E. Erikson and Joel Martin. The most expedient and convenient to the financial context of the question is the theory of the division of the life cycle of an individual to a number of stages by Alpheus Hyatt. This theory is the basis for the division of the life cycle of an individual to 3 stages: formation, productive phase and effective step. Phase formation covers the time period from the moment of birth of the individual up to 25 32 years. This period is due to the formation of life basis, so on the first stage of the life cycle is the formation of the moral aspects of the personality, the initial accumulation of experience and the formation of an information foundation that actually affects the formation of a set of financial products most commonly consumed by the population of the United Kingdom in the future. Productive stage is the second stage in the life cycle of an individual, including an individual residing in the United Kingdom. This stage lasts from the end of the formation phase of up to 54 62 years. This cycle is considered to be working during it productively apply the knowledge and experience gained and accumulated during the formation phase. These years were marked by a high capacity for work and the desire to implement ideas and achieve their goals. Finally, the third stage of the life cycle score is final. It extends from the end of the productive phase until the end of life. It was during this cycle; individuals are satisfied with the achievements and receive a reward for all his works and deeds, not only morally, but also in material terms. As for the second definition of the life cycle of the individual, in this case it should be noted that in the context of the problem, the latter is more rational in terms of financial and economic sense, and as the former requires more detailed consideration, but at the same time, the latter is specifies the elements of a continuation and development stages of the first definition, namely, its financial and economic sense. In this regard, it is worth noting that in the present world context of the above issue, it is a rational assumption that, as a rule, children who actually represent the first stage in the life cycle, live at the expense of their parents, if we talk about the first part of the first phase life cycle, namely up to 18 years, speaking about the citizens of the United Kingdom. In addition, the first stage of the life cycle, as well as generally achieved the highest level of consumption, which is due to a period of the early years of adulthood, and forcing a number of items to purchase household goods and parenting. Such financial and economic characteristics of the first period of the life cycle, flows smoothly into the second, but in the first case applies the highest consumption level in the second half stage , what concerns the productive phase of the life cycle, in this case, the highest consumption level in the first half of the spread phase. This model leads to a model of savings, which are usually small in the early years of adulthood, high in the period after the children have grown and become negative during retirement. Thus, the youth begins with low incomes (1th stage of the life cycle), which is gradually increased until it reaches middle age (the 2nd stage of the life cycle), and then the characteristic of income is the sharp decline stage (third stage of life cycle), due to retirement. Usually, the third stage of the life cycle as well due to the receipt of earned income and more (to the end of life), but usually in smaller amounts. Consequently, the assets of households tend to grow until retirement and a reduction thereafter. Start and whether the finish if in fact the assets at zero depends on how society relates to the question of inheritance: the majority of people, particularly those who living in the UK leave positive assets at the time of his death, if only because they do not know when it will happen. Also worth noting, and take into account when considering the life cycle of a typical person in the UK today, the fact that the life-cycle model of savings assumes that the distribution of assets will be uneven between households, even if their incomes and social positions within the same life cycle. Along with all the above, it should be noted that all life cycle stages listed above are typical for any individual residing in the territory of more and less economically developed countries in general, and for individuals residing in the territory particularly the United Kingdom. Considering the financial products as part of normal everyday life of individuals living in the United Kingdom in each of these stages of the life cycle, it should be noted that financial products are integral part of daily life. With regard to the factors described through the use of financial products throughout the life cycle of the individual resided in the UK to date, it should be noted that the most common financial products today are shares, loans, particularly mortgages, deposits, options, futures, swaps, those insurance some aspect of life and objects, as well as commodity contracts and interest rates. All of the above financial products individuals residing in the United Kingdom is used throughout the life cycle. At the same time, depending on the stage of the life cycle of an individual uses certain financial products, inherent to its needs relevant to this stage. At the first stage of the life cycle, so from birth to 25 32 years, United Kingdom for individuals most relevant is the use of such financial products, such as long-term and Short-term loans, particularly mortgages, compulsory insurance, in particular, Medical insurance, pension insurance and liability insurance, in addition, quite common in the above-mentioned period of the life cycle of an individual is the UK property insurance. At the second stage of the life cycle, so from 25 32 years and 54 62 years of the United Kingdom most individual relevance use financial products such as stocks, options, futures and swaps , as well as commodity contracts and interest rates. At the same time, so it should be noted that at this stage of life do not lose relevance and financial products such as compulsory insurance and property insurance, as well urgent to use life and health insurance. Thus, considering all of the above it should be noted that the second phase of the life cycle of an individual residing in the UK, today used the widest range of financial products than during other stages. The reason for this state of affairs is the fact that it was during the second stage of the life cycle, as a rule, most individuals who living in the UK reach a peak of career, have a family, get a certain amount of real estate and other property, as well as characterized by the highest level of wages for all life cycle. In the third stage of the life cycle, the most relevant financial products used by individuals of the United Kingdom are the deposits, most types of insurance, especially with regard to life insurance, as well as the most reliable stocks and other securities. As seen from the above, in the third stage of the life cycle most individuals are trying to best protect their use of financial products, reducing the risks to minimum that is logical, given that the reporting stage of the life cycle lasts from 54 62 years until his death. Analyzing the life cycle of an individual United Kingdom, as well it should be noted that the only financial product that is gaining relevance for UK citizens at the stage of formation, and does not lose so for productive and efficient life-cycle stages is insurance. In this case, depending on the stage of the life cycle are added only certain types of insurance and insurance objects. This situation is related not only to the existence of the United Kingdom of compulsory insurance, which in itself suggests the beginning of the use of insurance to meet individual age and continues until death, but also the factor that the whole life cycle of the individual accompanies a number of risks of varying complexity and specifically, these risks relate to most other financial products used by individuals throughout life. Of course, the actual separation of the above financial products for individuals residing in the United Kingdom is far from ambiguous, since it depends not only on the age group that falls under one or another individual, but also on other factors, for example such as the scope of activities, family status, presence of children, average salary, and others. For example, the likelihood that students will benefit from the mortgage insurance or property is extremely small, but if the stage of formation (in the second half of the stage) the individual is enrolled in higher educational institution (for example in postgraduate) has a wife and / or children, the probability of acquiring such individual mortgage and other long-term loans, as well as property insurance, increases dramatically. Along with this, there is an example of a large homeowner or just an entrepreneur and working diner, which are on the second stage of the life cycle. Range of financial products an individual representing the first and second class will be significantly different. For the first and most urgent is to use various tools to expand their existing business, by finding additional sources of joining the capital, one of which is the acquisition of commodity contracts, options, futures and swaps, as all of these financial products can not only increase the capital of the individual, but and to do this in the shortest possible period of time in comparison with other financial products. For an ordinary worker, all financial products relevant to a wealthy individual would not be as relevant for a given individual will acquire greater relevance compulsory insurance and the use of shares and promissory notes. However, at this graduation, presented earlier are the most widespread and the most relevant classification of financial products such individuals regarding the use of the United Kingdom. Reference List 1. Alpheus, H. (1902) Cycle in the life of the individual (Ontogeny) and in the evolution of its own group (Phylogeny).

Psychology Essay example -- Health, Pregnancy

Pregnancy can be a time of elation and excitement in a woman’s life, but few individuals will experience a pregnancy completely devoid of side effects. Many women experience universal physical symptoms such as nausea, weight gain and increased fatigue during pregnancy (Flaxman & Sherman, 2008). The processes associated with pregnancy and birth involves complex physiological and psychological changes in a woman’s brain chemistry (Draganski & May, 2008). According to Kim et al. (2010), a woman may experience various physiological effects based on a combination of hormonal and mechanical transformations during pregnancy (Kim, Leckman, Mayes, Feldman, Wang & Swain, 2010). Many pregnant women are informed to be wary of short-term memory loss, also known as ‘baby brain’. But studies performed by Christensen et al. (2010) provide scientific results that common belief of ‘baby brain’ in pregnant women is a myth (Christensen, Leach & Mackinnon, 2010). I n fact, several women display cognitive modifications during pregnancy, such as an increase in ability to correctly perform reference memory tasks and complex spatial tasks (Kim, Leckman, Mayes, Feldman, Wang & Swain, 2010). Data presented by Kim et al. (2010) suggests that the brain of an expectant mother undergoes hormonal and structural neurological changes in order to prepare itself for the physiological and psychological demands and responsibilities of motherhood (Kim, Leckman, Mayes, Feldman, Wang & Swain, 2010). Reference Memory Reference memory refers to an individual’s ability to recall previously learned facts and information through interactions within their environment (Draganski & May, 2008). A study composed by Draganski et al. (2008) to test reference memory in pregnant ... ...ggests that pregnancy not only has a positive effect on aspects of cognition, but also provides influences on learning, decision making, motivation, and resource utilization (Pawluski & Galea, 2006). Due to various ethical restrictions, the data compiled on experiments performed on pregnant female, human-brain specimens is limited. Despite the restrictions on availability of human data, findings from experiments on animals are still beneficial in relation to humans. Although some pregnant females may suffer from some form of temporary loss in proper cognitive functioning, this loss does not have any permanent effects on brain functioning. Perceptions of cognitive impairment in pregnant women may reflect other factors such as stress, an increase in mental focus on the pregnancy, or even sleep-loss, none of which fall into the category of being a cognitive deficit.

Urban Regeneration of London Docklands – A sustainable success?

During the late 18th century and early 19th century the London Docklands were a very important industrial centre and the busiest port in the world. Right into the early part of the 20th century, the docks provided employment for thousands of dockers. Trade was focused around maritime activities, for example shipbuilding and the import of goods, such as tobacco and sugar, stored in large warehouses encircling the docks. Traffic through the Royal Docks reached its peak in the 1950s and early 1960s. However after a turn of technological improvements, the docks became abandoned and derelict. The first change, in the 1950's, was an increase in the size of ships. The ships were so big that trade had to be moved down river to Tilbury docks, which was next to the sea and not crowded by poor roads and a large city. Unemployment, few amenities and poor living conditions followed this in 1970. Other changes included a rise in air travel, competition from other ports and the need for more space. All these factors resulted in the closure of the London Docklands in 1981creating an area of derelict and unused space. The conditions for the locals in 1981 were very poor, there were a lot of high density housing – cheap, but small and old fashioned. Over half of the Docklands was derelict, vacant or under-used with empty factories and other buildings. There was virtually no open space and only a few small shops and leisure facilities. Transport was poorly developed and the narrow roads were congested with lorries. The unemployment rate was 17.8% and the population of the Docklands had fallen by 20%. Something needed to change, so in July 1981 the London Docklands Development Corporation was set up to improve the social, economic and environmental conditions of the area. The LDDC was an urban development corporation set up by an Act of Parliament it wanted to tackle the main problems of the area, and attract new people to live and work there. The LDDC wanted to undertake the issues of: * Transport * Utilities * The environment * Housing * Community infrastructure * Unemployment * Reclamation Example of Environmental Development Details Visual appearance * Refurbishment of docks allowing them public access. * Urban design, street furniture, public art. * Restoration of listed properties. * Reclamation of 7square km of derelict land. Environmental projects * Wildlife and nature parks created. * 160,000 trees planted. * 17 conservation areas. Example of Social Development Details Housing * 19,000 new homes built. * 2,000 new social housing units. * 770 council houses refurbished. Community infrastructure * 12 new primary schools. * 5 new health centres and 6 refurbished health centres. Utilities * Improvement in drainage. * Improvement in electricity supplies. Example of Economic Development Details Tourism * Increase in Tourism, with Docklands receiving 2.1 million visitors last year. Unemployment * Unemployment rates: 17.8% in 1981 and 7.2% in December 1997. * Population increased from 39,000 in 1981, to 68,000 in 1995. * 2,800 new jobs created. Transport à ¯Ã‚ ¿Ã‚ ½950million spent * New roads. * Docklands Light Railway. * London City Airport. * Pedestrian and cycle networks. Commercial Development * Many companies chose to move out and make the most of the cheap office rents and open space. * 16million mà ¯Ã‚ ¿Ã‚ ½ of commercial development completed. * 11.2 million sq. ft of completed new office space. * à ¯Ã‚ ¿Ã‚ ½1.7 billion of public centre investment and à ¯Ã‚ ¿Ã‚ ½6.1 billion of private investment towards new businesses and office developments. * Large superstores and shopping complexes. However not every aspect of the regeneration was successful, some of the impacts that affected the local people and the area were not good ones: * The new jobs created did not solve unemployment as they were designed to attract rich, skilled workers, there were few jobs created for the unskilled inner city population. * Money was spent on expensive office blocks rather than local amenities and services. * Wealthy new people brought extra money and trade to the area, but this caused local shop prices to rise. * The new housing built is too expensive for the locals. This has lead to gentrification. * Poverty in social housing estates was outlined and inequality increased, when rich, skilled workers moved to the area. * The traditional ‘Eastenders' community was destroyed by the changes. * Transport schemes were seen as inadequate, although there has been some improvement with the Jubilee line extension in the 1990's, critics believe it should have been in place before. * The recession in the early 1990's saw work stopping on Canary Wharf and a sharp increase in unemployed and homeless people. Physically and environmentally, the London Docklands regeneration has been a success, however socially it has been a failure, especially for lower social classes. A survey taken in 1996 showed that 22% of people thought that life had got worse as a result of the regeneration. However other factors and mainly the visual appearance of the Docklands is much better than it would have been had the regeneration not taken place.

Owen’s ‘Dulce et Decorum Est’ Essay

Writing in a similar style to Owen’s ‘Dulce et Decorum Est’, Siegfried Sassoon also decided to attack figures of authority and those with no direct experience of trench warfare via ‘Base Details’. ‘Base Details’ is entirely speculative. The word ‘base’ in the title has two distinct meanings. It could be used as a noun, to mean ‘place’, as in a centre of operation; or you could interpret the word as an adjective meaning ‘morally low or unacceptable’. Sassoon has used play on words in the title so that the reader may more adequately perceive the irony and sarcasm expressed in this poem. The adjectives used in the first two lines of ‘Base Details’ reflect the author’s perception of his superiors: If I were fierce, and bald, and short of breath, I’d live with Scarlet Majors at the Base, The first line indicates that Sassoon is contemptuous of these officers. He has classed the Majors as unpleasant stereotypes, to be criticised and jeered at. In the following line, the word ‘scarlet’ has a double meaning. On face value, it could be taken to mean that the officers have bright red cheeks. However, Sassoon has used the word as a metaphor, meaning that the Majors have been metaphorically splattered with the blood of the young men they had sent to the front line to die. The stanza continues: And speed glum heroes up the line to death. Here, ‘speed’ indicates haste. The Majors are unnecessarily rushing soldiers to their deaths. The soldiers are referred to as ‘glum heroes’ because that is exactly what they are. Their country is expecting them to be noble, intrepid and courageous. Instead they are despondent because they know that as soon as they are out of the trenches their grisly demise could come about at any second. All the hope, joy and energy that is a part of youth has vanished from these men. Sassoon then regales us with further speculation thus: You’d see me with my puffy petulant face Guzzling and gulping in the best hotel, The first thing we notice about these two lines is that Sassoon has used alliteration in order to make more of an impact on the reader, and to vary his writing style. Also worth noting is the fact that Sassoon uses rhyme throughout ‘Base Details’ to good and memorable effect. Saying that the Majors are ‘puffy and ‘petulant’ indicates incredulity on Sassoon’s part, similar to that conveyed in the first lines of the poem. The phrase ‘guzzling’ and ‘gulping’ indicates greed, and animal-like actions. The Majors are inhuman. Then, we are told that the Majors stay in ‘the best hotel’. This brings home the stark contrast between the lives of the soldiers in the vermin-infested trenches, and the sedentary lives of their superiors. Sassoon continues: Reading the Roll of Honour. ‘Poor young chap’, I’d say. ‘I used to know his father well: Yes, we’ve lost heavily in this last scrap.’ The Roll of Honour referred to here was an official list of those who died in the war. The Major’s words regarding one of the deceased are not at all heartfelt. They are meaningless, detached and emotionally void. He is unconcerned and he has placed himself above feelings of pity for those lost and their families. Each new death is just another name on the register and another letter to be dispatched. In the last line of the stanza, the Major refers to trench warfare as a ‘scrap’ or ‘game’, which is identical to Jessie Pope’s view of war. This is a direct reflection of how little the Major knows about the fighting going on outside his quarters; and similarly, how unequipped he is for his job of directing troops. ‘Base Details’ closes with the following: And when the war is done and youth stone dead, I’d toddle safely home and die – in bed. By using the words ‘stone dead’ to describe the deceased soldiers, Sassoon makes a brutal and graphic impression on the reader. It is a cold and unfeeling phrase, and seems to render those who died as useless and unimportant. The Major wishes to die peacefully, and in bed – unlike those he sends out to the front. The Major considers himself superior in all aspects, even in death. ‘Base Details’ attempted to show the ignorant public back in Britain the hypocritical attitudes of many of these Majors; and how soldiers in the trenches were being treated in comparison to those who had obtained top jobs merely on the basis of their public schooling. Whilst ‘Base Details’ depicts the life of a typical Major serving during World War One, another of Sassoon’s poems, ‘The Hero’, depicts the sequence of events on the home front following the death of a soldier. The poem ‘Base Details’ by Siegfried Sassoon is a sarcastic attack against the army generals who view the war as a game similar to checkers. It is therefore evidence of why Siegfried Sassoon is known as the â€Å"voice of protest†. The first noticeable thing about the text is the title. The word base is a pun for the fact that base means headquarters as well as dishonourable or cowardly, which implies that he will talk about the dishonourable activities at the Army headquarters. Secondly, Sassoon appeared to have blamed the officers for the purposeless deaths of his fellow men, while they were behind the front line and had no idea what it was like. Sassoon uses many adjectives to describe his generalisation of those at the top â€Å"fat and bald and short of breath† which shows the hatred that he has. In this poem, Sassoon writes â€Å"poor young chap†¦I used to know his father well.† This statement alone is typical of an army general. To show the fact that army generals can not comprehend what war is like he uses the phrase â€Å"we lost heavily in this last scrap†. The army generals are calling this a scrap like it’s a fight between boys at school. Sassoon calls the army generals â€Å"Finally, Sassoon rounds the poem of with a phrase by reinforcing that they are unfit and fat. He also shows that those at the front line could die any moment by saying â€Å"When the war is done and youth stone dead, Id toddle safely home and die, in bed† which is a good ending because it says that the generals will die in a nice warm peaceful place, while the soldiers will die among the rats. Sassoon’s feelings towards the officers are best described in the poem ‘Base Details’. In this poem, Sassoon shows his resentment towards the officers by describing them drinking in the best hotels, and reading the names of those who died, saying ‘poor young chap †¦ I used to know his father well’ and saying ‘yes, we’ve lost heavily in this last scrap’. The poem is finished with the lines â€Å"and when the war is done and youth stone dead, I’d toddle safely home and die – in bed† This poem truly shows the bitterness and resentment Sassoon felt towards the officers. He felt that they didn’t really care about those who died, because they were safe themselves and had no idea of what was going on at the front line – calling the battle that was fought a ‘scrap’, like it was nothing more than a small fight. In the last two lines of the poem, Sassoon’s feelings are clearer than ever, the way he says that they’ll ‘toddle home and then die in bed shows that he thought that the officers were safe and living comfortably while the soldiers, who were actually fighting the war, were living in shocking conditions, where they would die at any moment. Sassoon uses many different ways to convey his feelings, and particularly his bitterness and resentment towards the war and the officers, but in all his poems, his true meanings are clear and he writes in such a way that shows us clearly what he thinks and feels about the war. BASE DETAILS – ESSAY In the poem, â€Å"Base Details†, SiegFried Sassoon expresses his great disgust towards the majors in the military. He is horrified and appalled at the way the majors act while men are dying out in the battle field. Mr. Sassoon is so furious towards the majors that it takes more than just one word to describe how indignified Sassoon is. These great feelings of anger are derived from the fact that the majors are living a life of luxury while sending young men â€Å"up the line† out into the battle field. This is all suggested in the title of the poem with the word â€Å"base† suggesting a military base, and/or a base person. And the word â€Å"details† suggesting a command, an assignment, and something or someone lowly. â€Å"Base Details† is a poem which expresses the feelings of the author towards military majors using differentiable types of imagery. The poem begins by Sassoon describing the majors as demanding, mean, and belligerent men. Bald, out-of-shape and full of gluttony. Sassoon categorizes the majors under the word scarlet signifying childless, bright redness from excessive drinking and yelling of anger. Sassoon presents to us the fact of the majors sending up the young men as soon as they are drafted â€Å"up the line to death.† This attitude taken from the majors is what angers Sassoon to the point of hatred. To convince the reader of such horrific truth, Sassoon describes how disrespectful the majors are with their â€Å"puffy petulant faces† from eating and drinking excessively. Sassoon states how the majors are stuffing their faces and â€Å"Reading the Roll of Honor† in safe luxurious hotels while men are dying out on the field

Free Essays on Singapore

Republic of Singapore History The Republic of Singapore was under British control from the early 1800’s until Britain made Singapore a separate crown colony in 1946. In 1959 Singapore had it’s own government, but Britain still responsible for it’s defense and foreign affairs. Singapore joined the Federation of Malaysia in 1963, which included Malaya, and the Borneo territories of Sabah, and Sarawak. This relationship between the members of he federation and Singapore soon dissolved due to political and economic differences with the rest of Malaysia. In turn Singapore withdrew from the federation and became a sovereign, democratic and independent nation. Independent Singapore was admitted into the United Nations on September 21, 1965. Singapore became a republic on December 22, 1965, with Yusof Bin Ishak as the republics first president. In 1967 the British government decided to withdraw its armed forces from Singapore by 1971. Singapore set out to build it’s own defense forces. The Singapore Armed Forces Training Institute was established in 1966 and compulsory national service was introduced in 1967. A Singapore Air Defense Command and a Singapore Maritime Command were set up in 1969. In August 1967, Singapore joined Indonesia, Malaysia, the Phili ppines and Thailand to form the Association of Southeast Asian Nations. With The Republics new independence there were new challenges. Singapore had to figure out how not only to survive, but also how to prosper on it’s own. What Singapore planned to do was take advantage of its strategic location and the favorable world economy. The new government set forth a plan for massive industrialization. In 1968 the Economic Development Board was developed. In 1970 the Monetary Authority of Singapore was established to formulate and implement Singapore’s monetary policies. These polices are very favorable to the financial industries such as Fleet’s. The Republic of Singapore is politi... Free Essays on Singapore Free Essays on Singapore Republic of Singapore History The Republic of Singapore was under British control from the early 1800’s until Britain made Singapore a separate crown colony in 1946. In 1959 Singapore had it’s own government, but Britain still responsible for it’s defense and foreign affairs. Singapore joined the Federation of Malaysia in 1963, which included Malaya, and the Borneo territories of Sabah, and Sarawak. This relationship between the members of he federation and Singapore soon dissolved due to political and economic differences with the rest of Malaysia. In turn Singapore withdrew from the federation and became a sovereign, democratic and independent nation. Independent Singapore was admitted into the United Nations on September 21, 1965. Singapore became a republic on December 22, 1965, with Yusof Bin Ishak as the republics first president. In 1967 the British government decided to withdraw its armed forces from Singapore by 1971. Singapore set out to build it’s own defense forces. The Singapore Armed Forces Training Institute was established in 1966 and compulsory national service was introduced in 1967. A Singapore Air Defense Command and a Singapore Maritime Command were set up in 1969. In August 1967, Singapore joined Indonesia, Malaysia, the Phili ppines and Thailand to form the Association of Southeast Asian Nations. With The Republics new independence there were new challenges. Singapore had to figure out how not only to survive, but also how to prosper on it’s own. What Singapore planned to do was take advantage of its strategic location and the favorable world economy. The new government set forth a plan for massive industrialization. In 1968 the Economic Development Board was developed. In 1970 the Monetary Authority of Singapore was established to formulate and implement Singapore’s monetary policies. These polices are very favorable to the financial industries such as Fleet’s. The Republic of Singapore is politi... Free Essays on Singapore As you may well know, Singapore is a social-democratic country. What this worked out to in terms of the economy would be a strong hand from the Government in terms of economic direction, infrastructural support and even participation in commerce and trade, but the spirit of free economy is still dominant. In practice, there had been instances of over-zealous managers exceeding the bounds of their responsibilities and giving rise to complains of government intervention or monopoly of certain sectors in the private sector. Such complaints are being reduced as both sides come to understand their symbiotic relationship and focus on their own activities. Let's look first at the role of the Government and then our role in the private sector THE ROLE OF THE GOVERNMENT Economic and trade policies in Singapore are managed by the Ministry of Trade and Industry (MTI). It may be unknown to many in Singapore that MTI do more than just set trade and economic policies. It is an active participant in ensuring the economic competitiveness and business continuity of Singapore. We hope the following statements, taken from the home pages of MTI, would provide a better picture of the role of MTI and, through her various agencies, a better understanding of how MTI is assisting local businessmen get a bite of the world economy. Vision : for Singapore to become an advanced and globally competitive knowledge economy within the next decade, with manufacturing and services as its twin engines of growth. Management : Economic management is undertaken at the macro level to identify problems or opportunities, and to set broad growth directions and strategies....

How to Convert Celsius and Fahrenheit

How to Convert Celsius and Fahrenheit Most countries around the world measure their weather and temperatures using the relatively simple Celsius scale. But the United States is one of the five remaining countries that use the Fahrenheit scale, so its important for Americans to know how to convert one to the other, especially when traveling or doing scientific research.   Celsius Fahrenheit Conversion Formulas To convert a temperature from Celsius to Fahrenheit, you will take the temperature in Celsius and multiply it by 1.8, then add 32 degrees. So if your Celsius temperature is 50 degrees, the corresponding Fahrenheit temperature is 122 degrees: (50 degrees Celsius x 1.8) 32 122 degrees Fahrenheit If you need to convert a temperature in Fahrenheit, simply reverse the process: subtract 32, then divide by 1.8. So 122 degrees Fahrenheit is still 50 degrees Celsius: (122 degrees Fahrenheit - 32)  Ãƒ · 1.8 50 degrees Celsius Its Not Just About Conversions While its useful to know how to convert Celsius to Fahrenheit and vice versa, its also important to understand the differences between the two scales. First, its important to clarify the difference between Celsius and centigrade, since theyre not quite the same thing.   A third international unit of temperature measurement, Kelvin, is widely used in scientific applications. But for everyday and household temperatures (and your local meteorologists weather report), youre most likely to use Fahrenheit in the U.S. and Celsius most other places around the world.   Difference Between Celsius and Centigrade Some people use the terms Celsius and centigrade interchangeably, but its not completely accurate to do so.  The Celsius scale is a type of centigrade scale, meaning its endpoints are separated by 100 degrees. The word is derived from the Latin words centum, which means hundred, and gradus, which means scales or steps. Put simply, Celsius is the proper name of a centigrade scale of temperature. As devised by Swedish astronomy professor Anders Celsius, this particular  centigrade scale had  100  degrees occurring at the freezing point of water and 0 degrees as waters boiling point. This was reversed after his death by fellow Swede and botanist Carlous Linneaus to be more easily understood. The centigrade scale Celsius created was renamed for him after it was redefined to be more precise  by the General Conference of Weights and Measures in the 1950s.   There is one point on both scales where Fahrenheit and Celsius temperatures match, which is minus 40 degrees Celsius and minus 40 degrees Fahrenheit.   Invention of the Fahrenheit Temperature Scale The first mercury thermometer was invented by German scientist Daniel Fahrenheit in 1714. His scale divides the freezing and boiling points of water into 180 degrees, with 32 degrees as waters freezing point, and 212 as its boiling point. On Fahrenheits scale, 0 degrees was determined as the temperature of a brine solution. He based the scale on the average temperature of the human body, which he originally calculated at 100 degrees (its since been adjusted to 98.6 degrees). Fahrenheit was the standard unit of measure in most countries until the 1960s and 1970s when it was replaced with the Celsius scale in a widespread conversion to the more useful metric system. But in addition to the U.S. and its territories,  Fahrenheit is still used in  the Bahamas, Belize, and the Cayman Islands for most temperature measurements.

Terrorism, Urban Guerrillas, The Case of Greece, Interaction of the Essay

Terrorism, Urban Guerrillas, The Case of Greece, Interaction of the phenomenon with the city - Essay Example Coming to violence, there has been an evolution of the means and methods used in the past and those of the modern twenty first century. The barbarity of the old form of violence cannot be expected to come back in modern sophisticated times. However as Baudrillard observes, the violence of the old â€Å"was more enthusiastic and more sacrificial than ours† (Baudrillard, 1993, p. 75). In contrast, the violence of modern times is more of â€Å"terror† struck by the changing ideologies of hypermodernity. Hoffman calls this a â€Å"simulacrum of violence†. This change in the form and objectives of the terrorists over the years can be explained with the psychoanalysis of Baudrillard and Lacan and the interplay of the symbolic and the imaginary. It is also important to note here the role of the unconscious, its connection to the Real and the way it is related to terrorists’ activities (without any definite objective). Terrorists function with the bigger goal of s timulating the psyche of the masses across the word and creating a strong global impact, thus acting within a symbolic order and trying to create meaning. A simulacrum is the representation of the reality according to Borges fable where the map represented the changing territories of the Empire. Simulation can no more be anything substantial; it is rather something, which originates from nothing or a ‘void’, ideally referred as the ‘hyperreal’ - â€Å"truth that hides the fact that there is none† (Baudrillard, 1994, p.1). The act of simulation refers to the pretention of having something which one does not possess. However this simulation might challenge or threaten the gap between what is true and false or the real and the imaginary. For instance, a person who pretends to be sick needs to produce some of the symptoms of the illness to make it look like the truth. Now if illnesses can be produced then medicine does not hold its significance. Psychoan alysis explains this as the transfer of the â€Å"symptom of the organic order to the unconscious order: the latter is new and taken for â€Å"real† more real than the other.† (Baudrillard, 1994, p.3) Baudrillard in his work The Transparency of Evil refers to such simulation of terrorism the result of a ‘plunge into the void’ by the society (Baudrillard, 1993, p.76). Normally, the military law would punish the simulator after he is unmasked, following the identification norm. Military psychology avoids Cartesian certainties and believes that if one is good at producing the symptoms then one actually is that good. The unconscious is therefore the real to Baudrillard (Baudrillard, 1994, p.4). The relation is no more similar to the map and the territory. The relation can be more easily explained by the mention of the screen, which evokes the passion for the action. It is all about the violence in form of image. Baudrillard stresses on the presence of media wh en he observes this – â€Å"it is advisable not to be in a public place where television is operating, considering the high probability that its very presence will precipitate a violent event† (Baudrillard, 1993, p. 75). The media therefore provides a modern dimension to the incidence of violence. The causes when analyzed do not refer to the typical political, sociological or psychological reasons, which can explain such events. It is rather about publicity, which creates the mass appeal required. The same thing happened where hijackers

Innovation versus Invention Essay Example | Topics and Well Written Essays - 500 words

Innovation versus Invention - Essay Example Novelty is the introduction of a new idea into the world. While dealing with innovation, an idea does not have to be new except in a specific situation. When a company introduces an idea to the world, it is said to be innovative regardless of whether it is new to the industry or not. Basically, an invention is novel and potentially practically applicable whereas an innovation is usually practically applicable and hence introduced into the market. In terms of stages, invention is seen as an early stage while innovation is the end stage where the introduction of the ideas is presented to the end user. Innovation is categorized into two namely, product or service and process. Product or service innovation is about launching of new and improved products or services to the market. Some of its advantages to man include higher prices and profitability, added value, increased market shares and improved public relations. Process innovation deals with better and efficient ways of producing existing products and better ways of delivering existing services. This has benefited mankind in terms of reduced costs, improved quality of services and more responsive customer services. One example of innovation that has impacted man’s existence is the application of Bluetooth technology in mobile and computer devices for faster, cheaper and more convenient transfer of files and information.

The 21 Irrefutable Laws of Leardeship Essay Example | Topics and Well Written Essays - 250 words

The 21 Irrefutable Laws of Leardeship - Essay Example This has made me to spend my time studying and reading motivational books that has really expanded my horizon and changed my perspective about life. The Law of Process has been enacted in my life as I have learnt that life is a transformational phase as I have developed over time. Just like the world is not stagnant, my life has evolved over time and now I believe in the Law of Process. The first law, which is the Law of the Lid is the one that I have found out that I am relatively weak in. The Law of the Lid as postulated by John Maxwell states that, one’s leadership ability is the lid that decides how effective one would be in the position of leadership (Maxwell). I have never been a leader before and this makes me feel that I don’t have any leadership quality. The Law of the Lid also postulates that, talented people would make effective leaders and I feel that I am not talented enough for the position of leadership. This is actually a feeling and I would have to work on this weakness in order to increase my effectiveness in this regard. I would believe more in myself and I would have the I CAN attitude. I believe by doing this, I would have worked on my weakness and increase my level of effectiveness as a

Control risk Essay Example for Free

Control risk Essay The auditor obtains an understanding of the design and implementation of internal Control to make a preliminary assessment of control risk as part of the auditor’s overall Assessment of the risk of material misstatements. The auditor uses this preliminary assessment of control risk to plan the audit for each material class of transactions. However, in some instances the auditor may learn that the control deficiencies are significant such that the client’s financial statements may not be auditable. So, before making a preliminary assessment of control risk for each material class of transactions, the auditor must first decide whether the entity is auditable. Two primary factors determine auditability: the integrity of management and the ade quacy of accounting records. If management lacks integrity, most auditors will not accept the engagement. The accounting records are an important source of audit evidence for most audit objectives. If the accounting records are deficient, necessary audit evidence may not be available. For example, if the client has not kept duplicate sales invoices and vendors’ invoices, it is usually impractical to do an audit. In complex IT environments, much of the transaction information is available only in electronic form without generating a visible audit trail of documents and records. In that case, the company is usually still auditable; however, auditors must assess whether they have the necessary skills to gather evidence that is in electronic form and can assign personnel with adequate IT training and experience. After obtaining an understanding of internal control, the auditor makes a preliminary assessment of control risk as part of the auditor’s overall assessment of the risk of material misstatement. This assessment is a measure of the auditor’s expectation that internal controls will prevent material misstatements from occurring or detect and correct them if they have occurred. The starting point for most auditors is the assessment of entity-level controls. By nature, entity-level controls, such as many of the elements contained in the control environment, risk assessment, and monitoring components, have an overarching impact on most major types of transactions in each transaction cycle. For example, an ineffective board of directors or management’s failure to have any process to identify, assess, or manage key risks, has the potential to undermine controls for most of the transaction-related audit objectives. Thus,  auditors generally assess entity-level controls before assessing transaction specific controls. Once auditors determine that entity-level controls are designed and placed in operation, they next make a preliminary assessment for each transaction-related audit objective for each major type of transaction in each transaction cycle. For example, in the sales and collection cycle, the types of transactions usually involve sales, sales returns and allowances, cash receipts, and the provision for and write-off of uncollectible accounts. The auditor also makes the preliminary assessment for controls affecting audit objectives for balance sheet accounts and presentations Many auditors use a control risk matrix to assist in the control risk assessment process at the transaction level. The purpose is to provide a convenient way to organize assessing control risk for each audit objective. the control risk matrix for transaction-related audit objectives, auditors use a similar control risk matrix format to assess control risk for balance-related and presentation and disclosure-related audit objectives. Identify Audit Objectives The first step in the assessment is to identify the audit objectives for classes of transactions, account balances, and presentation and dis closure to which the assessment applies. For example, this is done for classes of transactions by applying the specific transaction-related audit objectives introduced earlier, which were stated in general form, to each major type of transaction for the entity. For example, the auditor makes an assessment of the occurrence objective for sales and a separate assessment of the completeness objective. Identify Existing Controls Next, the auditor uses the information discussed in the previous section on obtaining and documenting an understanding of internal control to identify the controls that contribute to accomplishing transaction-related audit objectives. One way for the auditor to do this is to identify controls to satisfy each objective. For example, the auditor can use knowledge of the client’s system to identify controls that are likely to prevent errors or fraud in the occurrence transaction-related audit objective. The same thing can be done for all other objectives. It is also helpful for the auditor to use the five control activities (separation of duties, proper authorization,  Adequate documents and records, physical control over assets and records, and Independent checks on performance) as reminders of controls. For example: Is there adequate separation of duties and how is it achieved? Are transactions properly authorized? Are pre-numbered documents properly accounted for? Are key master files properly restricted from unauthorized access? The auditor should identify and include only those controls that are expected to have the greatest effect on meeting the transaction-related audit objectives. These are often called key controls. The reason for including only key controls is that they will be sufficient to achieve the transaction-related audit objectives and also provide audit efficiency. Associate Controls with Related Audit Objectives Each control satisfies one or more related audit objectives. This can be seen for transaction-relatedaudit objectives. The body of the matrix is used to show how each control contributes To the accomplishment of one or more transaction-related audit objectives. In this , a C was entered in each cell where a control partially or fully satisfied an bjective. A similar control risk matrix would be completed for balance-related and presentation and disclosure-related audit objectives. For example, the mailing of statements to customers satisfies three objectives in the audit of Hillsburg Hardware, which is indicated by the placement of each C on the row . Identify and Evaluate Control Deficiencies, Significant Deficiencies, and Material Weaknesses Auditors must evaluate whether key controls are absent in the design of internal control over financial reporting as a part of evaluating control risk and the likelihood of financial statement misstatements. Auditing standards define three levels of the absence of internal controls: 1. Control deficiency. A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect mis-statements on a timely basis in the normal course of performing theirassigned functions. A design deficiency exists if a necessary control is missing or not properly designed. An operation deficiency exists if a well-designed control does not operate as designed or if the person performing the control is insufficiently qualified or authorized. 2. Significant deficiency. A significant deficiency exists if one or more control deficiencies exist that is less severe than a material weakness (defined below), but important enough to merit attention by those responsible for oversight of the company’s financial reporting. 3. Material weakness. A material weakness exists if a significant deficiency, by itself, or in combination with other significant deficiencies, results in a reason able possibility that internal control will not prevent or detect material financial statement misstatements on a timely basis. To determine if a significant internal control deficiency or deficiencies are a material weakness, they must be evaluated along two dimensions: likelihood and significance. If there is more than a reasonable possibility (likelihood) that a material misstatement (significance) could result from the significant deficiency or deficiencies, then it is considered a material weakness. A five-step approach can be used to identify deficiencies, significant deficiencies, and Material weaknesses. 1. Identify existing controls. Because deficiencies and material weaknesses are the absence of adequate controls, the auditor must first know which controls exist. The methods for identifying controls have already been discussed. 2. Identify the absence of key controls. Internal control questionnaires, flow charts, and walkthroughs are useful tools to identify where controls are lacking and the likelihood of misstatement is therefore increased. It is also useful to examine the control risk matrix, such as to look for objectives where there are no or only a few controls to prevent or detect misstatements. 3. Consider the possibility of compensating controls. A compensating control is one Elsewhere in the system that offsets the absence of a key control. A common example in a small business is the active involvement of the owner. When a compensating control exists, there is no longer a significant deficiency or material weakness. 4. Decide whether there is a significant deficiency or material weakness. The likelihood of misstatements and their materiality are used to evaluate if there are significant deficiencies or material weaknesses. 5. Determine potential misstatements that could result. This step is intended to identify specific misstatements that are likely to result because of the significant deficiency or material weakness. The importance of a significant deficiency  or material weakness is directly related to the likelihood and materiality of potential misstatements. Associate Significant Deficiencies and Material Weaknesses with Related Audit Objectives The same as for controls, each significant deficiency or material weakness can apply to one or more related audit objectives. In the case of Hillsburg, there are two significant deficiencies, and each applies to only one transaction-related objective. The significant deficiencies are shown in the body of the figure by a D in the appropriate objecti ve column. Assess Control Risk for Each Related Audit Objective After controls, significant deficiencies, and material weaknesses are identified and associated with transaction-related audit objectives, the auditor can assess control risk for transaction related audit objectives. This is the critical decision in the evaluation of internal control. The auditor uses all of the information discussed previously to make a subjective control risk assessment for each objective. There are different ways to express this assessment. Some auditors use a subjective expression such as high, moderate, or low. Others use numerical probabilities such as 1.0, 0.6, or 0.2. Again, the control risk matrix is a useful tool for making the assessment. This assessment is not the final one. Before making the final assessment at the end of the integrated audit, the auditor will test controls and perform substantive tests. These Procedures can either support the preliminary assessment or cause the auditor to make changes. In some cases, management can correct deficiencies and material weaknesses before the auditor does significant testing, which may permit a reduction in control risk. After a preliminary assessment of control risk is made for sales and cash receipts, the auditor can complete the three control risk rows of the evidence-planning worksheet . If tests of controls results do not support the preliminary assessment of control risk, the auditor must modify the worksheet later. Alternatively, the auditor can wait until tests of controls are done to complete the three control risk rows of the worksheet. As part of understanding internal control and assessing control risk, the auditor is required to communicate certain matters to those charged with governance. This Information and other recommendations about controls are also often communicated to management. Communications to Those  Charged With Governance The auditor must communicate significant deficiencies and material weaknesses in writing to those charged with governance as soon as the auditor becomes aware of their existence. The communication is usually addressed to the audit committee and to management. Timely communications may provide management an opportunity to address control deficiencies before management’s report on internal control must be issued. In some instances, deficiencies can be corrected sufficiently early such that both management and the auditor can conclude that controls are operating effectively as of the balance sheet date. Regardless, these communications must be made no later than 60 days following the audit report release. Management Letters In addition to these matters, auditors often identify less significant internal control-related issues, as well as opportunities for the client to make operational improvements. These should also be communicated to the client. The form of communication is often a separate letter for that purpose, called a management letter. Although management letters are not required by auditing standards, auditors generally prepare them as a value-added service of the audit. Test of controls We’ve examined how auditors link controls, significant deficiencies, and material Weaknesses in internal control to related audit objectives to assess control risk for each objective. Now we’ll address how auditors test those controls that are used to support a control risk assessment. For example, each key control that the auditor intends to rely on to support a control risk of medium or low must be supported by sufficient tests of controls. We will deal with tests of controls for both audits of internal control for financial reporting and audits of financial statements. Assessing control risk requires the auditor to consider both the design and operation of controls to evaluate whether they will likely be effective in meeting related audit objectives. During the understanding phase, the auditor will have already gathered some evidence in support of both the design of the controls and their implementation by using procedures to obtain an understanding . In most cases, the auditor will not have gathered  enough evidence to reduce assessed control risk to a sufficiently low level. The auditor must therefore obtain additional evidence about the operating effectiveness of controls throughout all, or at least most, of the period under audit. The procedures to test effectiveness of controls in support of a reduced assessed control risk are called tests of controls. If the results of tests of controls support the design and operation of controls as expected, the auditor uses the same assessed control risk as the preliminary assessment. If, however, the tests of controls indicate that the controls did not operate effectively, the assessed control risk must be reconsidered. For example, the tests may indicate that the application of a control was curtailed midway through the year or that the person applying it made frequent misstatements. In such situations, the auditor uses a higher assessed control risk, unless compensating controls for the same related audit objectives are identified and found to be effective. Of course, the auditor must also consider the impact of those controls that are not operating effectively on the auditor’s Report on internal control. Procedures for Tests of Controls The auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Management’s testing of internal control will likely include the same types of procedures. The four types of procedures are as follows: 1. Make inquiries of appropriate client personnel. Although inquiry is not a highly reliable source of evidence about the effective operation of controls, it is still appropriate. For example, to determine that unauthorized personnel are denied access to computer files, the auditor may make inquiries of the person who controls the computer library and of the person who controls online access security password assignments. 2. Examine documents, records, and reports. Many controls leave a clear trail of documentary evidence that can be used to test controls. Suppose, for example, that when a customer order is received, it is used to create a customer sales order, which is approved for credit. Then the customer order is attached to the sales order as authorization for further processing. The auditor can test the control by examining the documents to make sure that they are complete and properly matched and that required signatures or initials are present. 3. Observe control-related  activities. Some controls do not leave an evidence trail, which means that it is not possible to examine evidence that the control was executed at a later date. For example, separation of duties relies on specific persons performing specific tasks, and there is typically no documentation of the separate performance. For controls that leave no documentary evidence, the auditor generally observes them being applied at various points during the year. 4. Reperform client procedures. There are also control-related activities for which there are related documents and records, but their content is insufficient for the auditor’s purpose of assessing whether controls are operating effectively. For example, assume that prices on sales invoices are obtained from the master price list, but no indication of the control is documented on the sales invoices. In these cases, it is common for the auditor to reperform the control activity to see whether the proper results were obtained. For this example, the auditor can re perform the procedure by tracing the sales prices to the authorized price list in effect at the date of the transaction. If no misstatements are found, the auditor can conclude that the procedure . Extent of Procedures The extent to which tests of controls are applied depends on the preliminary assessed control risk. If the auditor wants a lower assessed control risk, more extensive tests of controls are applied, both in terms of the number of controls tested and the extent of the tests for each control. For example, if the auditor wants to use a low assessed control risk, a larger sample size for documentation, observation, and re performance procedures should be applied. The extent of testing also depends on the frequency of the operation of the controls, and whether it is manual or automated. Reliance on Evidence from the Prior Year’s Audit When auditors plan to use evidence about the operating effectiveness of internal control obtained in prior audits, auditing standards require tests of the controls’ effectiveness at least every third year. If auditors determine that a key control has been changed since it was last tested, they should test it in the current year. When there are a number of controls tested in prior audits that have not been changed, auditing standards  require auditors to test some of those controls each year to ensure there is a rotation of controls testing throughout the three year period. Testing of Controls Related to Significant Risks Significant risks are those risks that the auditor believes require special audit consideration. When the auditor’s risk assessment procedures identify significant risks, the auditor is required to test the operating effectiveness of controls that mitigate these risks in the current year audit, if the auditor plans to rely on those controls to support a control risk assessment below 100%. The greater the risk, the more audit evidence the auditor should obtain that controls are operating effectively. Testing Less Than the Entire Audit Period Recall that management’s report on internal control deals with the effectiveness of internal controls as of the end of the fiscal year. PCAOB Standard 5 requires the auditor to perform tests of controls that are adequate to determine whether controls are operating effectively at year-end. The timing of the auditor’s tests of controls will therefore depend on the nature of the controls and when the company uses them. For controls that are applied throughout the accounting period, it is usually practical to test them at an interim date. The auditor will then determine later if changes in controls occurred in the period not tested and decide the implication of any change. Controls dealing with financial statement preparation occur only quarterly or at year-end and must therefore also be tested at quarter and year-end. Relationship between Tests of Controls and Procedures to Obtaining Understanding There is a significant overlap between tests of controls and procedures to obtain an understanding. Both include inquiry, documentation, and observation. There are two primary differences in the application of these common procedures. 1. In obtaining an understanding of internal control, the procedures to obtain an understanding are applied to all controls identified during that phase. Tests of controls, on the other hand, are applied only when the assessed control risk has not been satisfied by the procedures to obtain an understanding. 2. Procedures to obtain an  understanding are performed only on one or a few transactions or, in the case of observations, at a single point in time. Tests of controls are performed on larger samples of transactions (perhaps 20 to 100), and often, observations are made at more than one point in time. For key controls, tests of controls other than re performance are essentially an Extension of procedures to obtain an understanding. Therefore, assuming the auditors plan to obtain a low assessed control risk from the beginning of the integrated audit, they will likely combine both types of procedures and perform them simultaneously. One option is to perform the audit procedures separately, where minimum procedures to obtain an understanding of design and operation are performed, followed by additional tests of controls. An alternative is to combine both columns and do them simultaneously. The same amount of evidence is accumulated in the second approach, but more efficiently. The determination of the appropriate sample size for tests of controls is an important audit decisions. Detection risk and the design of substantive tests We’ve focused on how auditors assess control risk for each related audit objective and support control risk assessments with tests of controls. The completion of these activities is sufficient for the audit of internal control over financial reporting, even though the report will not be finalized until the auditor completes the audit of financial statements. The auditor uses the control risk assessment and results of tests of controls to determine planned detection risk and related substantive tests for the audit of financial statements. The auditor does this by linking the control risk assessments to the balance related audit objectives for the accounts affected by the major transaction types and to the four presentations and disclosure audit objectives. The appropriate level of detection risk for each balance-related audit objective is then decided using the audit risk model. The relationship of transaction-related audit objectives to balance-related audit objectives and the selection and design of audit procedures for substantive tests of financial statement. Types of test In developing an overall audit plan, auditors use five types of tests to determine whether financial statements are fairly stated. Auditors use risk  assessment procedures to assess the risk of material misstatement, represented by the combination of inherent risk and control risk. The other four types of tests represent further audit procedures performed in response to the risks identified. Each audit procedure falls into one, and sometimes more than one, of these five categories. Figure 13-1 shows the relationship of the four types of further audit procedures to the audit risk model. As Figure 13-1 illustrates, tests of controls are performed to support a reduced assessment of control risk, while auditors use analytical procedures and tests of details of balances to satisfy planned detection risk. Substantive tests of transactions affect both control risk and planned detection risk, because they test the effectiveness of internal controls and the dollar amounts of transactions. Risk Assessment Procedures TThe second standard of fieldwork requires the auditor to obtain an understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement in the client’s financial statements. Risk assessment procedures are performed to assess the risk of material misstatement in the financial statements. The auditor performs tests of controls, substantive tests of transactions, analytical procedures, and tests of details of balances in response to the auditor’s assessment of the risk of material misstatements. The combination of these our types of further audit procedures provides the basis for the auditor’s opinion, as illustrated by Figure 13-1. A major part of the auditor’s risk assessment procedures are done to obtain an Understanding of internal control. Procedures to obtain an understanding of internal control were studied and focus on both the design and implementation of internal control and are used to assess control risk for each transaction-related audit objectively Tests of Controls EThe auditor’s understanding of internal control is used to assess control risk for each transaction-related audit objective. Examples are assessing the accuracy objective for sales transactions as low and the occurrence objective as moderate. When control policies and procedures are believed to be effectively designed, the auditor assesses control risk at a level that reflects the relative effectiveness of those controls. To obtain sufficient  appropriate evidence to support that assessment, the auditor performs tests of controls.S Tests of controls, either manual or automated, may include the following types of evidence. (Note that the first three procedures are the same as those used to obtain an understanding of internal control.) †¢ Make inquiries of appropriate client personnel †¢ Examine documents, records, and reports †¢ Observe control-related activities †¢ Reperform client procedures Auditors perform a system walkthrough as part of procedures to obtain an under standing to help them determine whether controls are in place. The walkthrough is normally applied to one or a few transactions and follows that transaction through the entire process. For example, the auditor may select one sales transaction for a system walk through of the credit approval process, then follow the credit approval process from initiation of the sales transaction through the granting of credit. Tests of controls are also used to determine whether these controls are effective and usually involve testing a sample of transactions. As a test of the operating effectiveness of the credit approval process, for example, the auditor might examine a sample of 50 sales transactions from throughout the year to determine whether credit was granted before the shipment of goods. Procedures to obtain an understanding of internal control generally do not provide sufficient appropriate evidence that a control is operating effectively. An exception may apply for automated controls because of their consistent performance. The auditor’s procedures to determine whether the automated control has been implemented may also serve as the test of that control, if the auditor determines there is minimal risk that the automated control has been changed since the understanding was obtained. Then, no additional tests of controls would be required. The amount of additional evidence required for tests of controls depends on two things: 1. The extent of evidence obtained in gaining the understanding of internal control 2. The planned reduction in control risk Figure 13-2 (p. 406) shows the role of tests of controls in the audit of the sales and collection cycle relative to other tests performed to provide  sufficient appropriate evidence for the auditor’s opinion. Note the un shaded circles with the words â€Å"Audited by TOC.† For simplicity, we make two assumptions: Only sales and cash receipts trans actions and three general ledger balances make up the sales and collection cycle and the beginning balances in cash and accounts receivable were audited in the previous year and are considered correct. If auditors verify that sales and cash receipts transactions are correctly recorded in the accounting records and posted to the general ledger, they can conclude that the ending balances in accounts receivable and sales are correct. (Cash disbursements transactions will OF have to be audited before the auditor can reach a conclusion about the ending balance in the cash account.) One way the auditor can verify recording of transactions is to perform tests of controls. If controls are in place over sales and cash receipts transactions, the auditor can perform tests of controls to determine whether the six transaction-related audit objectives are being met for that cycle. Substantive tests of transactions, which we will examine in the next section, also affect audit assurance for sales and cash receipts transactions. Substantive Tests of TransactionsSTS Substantive tests are procedures designed to test for dollar misstatements (often called monetary misstatements) that directly affect the correctness of financial statement balances. Auditors rely on three types of substantive tests: substantive tests of transactions, substantive analytical procedures, and tests of details of balances. Substantive tests of transactions are used to determine whether all six transactions related audit objectives have been satisfied for each class of transactions. Two of those objectives for sales transactions are recorded sales transactions exist (occurrence objective) and existing sales transactions are recorded (completeness objective for the six transaction-related audit objectives. When auditors are confident that all transactions were correctly recorded in the journals and correctly posted, considering all six transaction-related audit objectives, they can be confident that general ledger totals are correct. Figure 13-2 illustrates the role of substantive tests of transactions in the audit of the sales and collection cycle by lightly shaded circles with the words â€Å"Audited by STOT.† Observe that both tests of controls and substantive tests of transactions are performed for transactions in the cycle, not on the ending account  balances. The auditor verifies the recording and summarizing of sales and cash receipts transactions by performing substantive tests of transactions. Figure 13-2 shows one set of tests for sales and another for cash receipts. Analytical Procedures analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Auditing standards require that they be done during planning and completing the audit. Although not required, analytical procedures may also be performed to audit an account balance. The two most important purposes of analytical procedures in the audit of account balances are to: 1. Indicate possible misstatements in the financial statements 2. Provide substantive evidence Analytical procedures done during planning typically differ from those done in the testing phase. Even if, for example, auditors calculate the gross margin during planning, they probably do it using interim data. Later, during the tests of the ending balances, they will recalculate the ratio using full-year data. If auditors believe that analytical procedures indicate a reasonable possibility of misstatement, they may perform additional analytical procedures or decide to modify tests of details of balances. When the auditor develops expectations using analytical procedures and concludes that the client’s ending balances in certain accounts appear reasonable, certain tests of details of balances may be eliminated or sample sizes reduced. Auditing standards state that analytical procedures are a type of substantive test (referred to as substantive analytical procedures), when they are performed to provide evidence about an account balance. The Extent to which auditors may be willing to rely on substantive analytical procedures in support of an account balance depends on several factors, including the precision of the expectation developed by the auditor, materiality, and the risk of material misstatement. Figure 13-2 illustrates the role of substantive analytical procedures in the audit of the sales and collection cycle by the dark shaded circles with the words â€Å"Audited by AP.† Observe that the auditor performs substantive analytical procedures on sales and Cash receipts transactions, as well as on the ending balances of the accounts in the cycle. Tests of Details of Balances Tests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. The primary emphasis in most tests of details of balances is on the balance sheet. Examples include confirmation of customer balances for accounts receivable, physical examination of inventory, and examination of vendors’ statements for accounts payable. Tests of ending balances are essential because the evidence is usually obtained from a source independent of the client, which is considered highly reliable. Much like for transactions, the auditor’s tests of details of balances must satisfy all balance-related audit objectives for each significant balance sheet account. Figure 13-2 illustrates the role of tests of details of balances by the circles with half dark and half light shading and the words â€Å"Audited by TDB.† Auditors perform detailed tests of the ending balances for sales and accounts receivable, including procedures such as confirmation of account receivable balances and sales cutoff tests. The extent of these tests depends on the results of tests of controls, substantive tests of transactions, and substantive analytical procedures for these accounts. Tests of details of balances help establish the monetary correctness of the accounts they relate to and therefore are substantive tests. For example, confirmations test for monetary misstatements in accounts receivable and are therefore substantive tests. Similarly, counts of inventory and cash on hand are also substantive tests. OSelect the appropriate types of audit tests Typically, auditors use all five types of tests when performing an audit of the financial statements, but certain types may be emphasized, depending on the circumstances. Recall that risk assessment procedures are required in all audits to assess the risk of material misstatement while the other four types of tests are performed in response to the risks identified to provide the basis for the auditor’s opinion. Note also that only risk assessment procedures, especially procedures to obtain an understanding of controls, and tests of controls are performed in an audit of internal control over financial reporting. Several factors influence the auditor’s choice of the types of tests to select, including the availability of the eight types of evidence, the relative costs of each type of test, the effectiveness of  internal controls, and inherent risks. Only the first two are discussed further because the last two were discussed in earlier chapters. Availability of Types of Evidence for Further Audit Procedures OEach of the four types of further audit procedures involves only certain types of evidence (confirmation, documentation, and so forth. †¢ More types of evidence, six in total, are used for tests of details of balances than for any other type of test. †¢ Only tests of details of balances involve physical examination and confirmation. †¢ Inquiries of the client are made for every type of test. †¢ Documentation is used in every type of test except analytical procedures. †¢ Re performance is used in every type of test except analytical procedures. Auditors may re perform a control as part of a transaction walkthrough or to test a control that is not supported by sufficient documentary evidence. †¢ Recalculation is used to verify the mathematical accuracy of transactions when per forming substantive test of transactions and account balances when per forming tests of details of balances. Relative Costs When auditors must decide which type of test to select for obtaining sufficient appropriate evidence, the cost of the evidence is an important consideration. The types of tests are listed below in order of increasing cost: †¢ Analytical procedures †¢ Risk assessment procedures, including procedures to obtain an understanding of internal control †¢ Tests of controls †¢ Substantive tests of transactions †¢ Tests of details of balances Analytical procedures are the least costly because of the relative ease of making calculations and comparisons. Often, considerable information about potential misstatements can be obtained by simply comparing two or three numbers. Risk assessment procedures, including procedures to obtain an understanding of internal control, are not as costly as other audit tests because auditors can easily make inquiries and observations and perform planning analytical procedures. Also, examining such things as documents  summarizing the client’s business operations and processes and management and governance structure are relatively cheaper than other audit tests. Because tests of controls also involve inquiry, observation, and inspection, their relative costs are also low compared to substantive tests. However, tests of controls are more costly relative to the auditor’s risk assessment procedures due to a greater extent of testing required to obtain evidence that a control is operating effectively, especially when those tests of controls involve re performance. Often, auditors can perform a large number of tests of controls quickly using audit software. Such software can test controls in clients’ computerized accounting systems, such as in computerized accounts receivable systems that automatically authorize sales to existing customers by comparing the proposed sales amount and existing accounts receivable balance with the customer’s credit limit. Substantive tests of transactions cost more than tests of controls that do not include re performance because the former often require recalculations and tracings. In a computerized environment, however, the auditor can often perform substantive tests of transactions quickly for a large sample of transactions. Tests of details of balances almost always cost considerably more than any of the Other types of procedures because of the cost of procedures such as sending confirmations and counting inventories. Because of the high cost of tests of details of balances, auditors usually try to plan the audit to minimize their use. Naturally, the cost of each type of evidence varies in different situations. For example, the cost of an auditor’s test-counting inventory (a substantive test of the details of the inventory balance) often depends on the type and dollar value of the Inventory, its location, and the number of different items. Relationship between Tests of Controls and Substantive Tests To better understand tests of controls and substantive tests, let’s examine how they differ. An exception in a test of control only indicates the likelihood of misstatements affecting the dollar value of the financial statements, whereas an exception in a substantive test of transactions or a test of details of balances is a financial statement misstatement. Exceptions in tests of controls are called control test deviations. From the three levels of control deficiencies: deficiencies, significant deficiencies, and  material weaknesses. Auditors are most likely to believe material dollar misstatements exist in the financial statements when control test deviations are considered to be significant deficiencies or material weaknesses. Auditors should then perform substantive tests of transactions or tests of details of balances to determine whether material dollar misstatements have actually occurred. Assume that the client’s controls require an independent clerk to verify the quantity, price, and extension of each sales invoice, after which the clerk must initial the duplicate invoice to indicate performance. A test of control audit procedure is to inspect a sample of duplicate sales invoices for the initials of the person who verified the information. If a significant number of documents lack initials, the auditor should consider implications for the audit of internal control over financial reporting and follow up with substantive tests for the financial statement audit. This can be done by extending tests of duplicate sales invoices to include verifying prices, extensions, and footings (substantive tests of transactions) or by increasing the sample size for the confirmation of accounts receivable (substantive test of details of balances). Even though the control is not operating effectively, the invoices may still be correct, especially if the person originally preparing On the other hand, if no documents or only a few of them are missing initials, the control will be considered effective and the auditor can therefore reduce substantive tests of transactions and tests of details of balances. However, some re performance and recalculation substantive tests are still necessary to provide the auditor assurance that the clerk did not initial documents without actually performing the control procedure or performed it carelessly. Because of the need to complete some re performance and recalculation tests, many auditors perform them as a part of the original tests of controls. Others wait until they know the results of the tests of controls and then determine the total sample size needed. Relationship between Analytical Procedures and Substantive Tests Like tests of controls, analytical procedures only indicate the likelihood of misstatements affecting the dollar value of the financial statements. Unusual fluctuations in the relationships of an account to other accounts, or to nonfinancial information, may indicate an increased likelihood that material misstatements exist without necessarily providing direct evidence of a  material misstatement. When analytical procedures identify unusual fluctuations, auditors should perform substantive tests of transactions or tests of details of balances to determine whether dollar misstatements have actually occurred. If the auditor performs substantive analytical procedures and believes that the likelihood of material misstatement is low, other substantive tests can be reduced. For accounts with small balances and only minimal potential for material misstatements, such as many supplies and prepaid expense accounts, auditors often limit their tests to substantive analytical procedures if they conclude the accounts are reasonably stated. Trade-Off between Tests of Controls and Substantive Tests There is a trade-off between tests of controls and substantive tests. During planning, auditors decide whether to assess control risk below the maximum. When they do, they must then perform tests of controls to determine whether the assessed level of control risk is supported. (They must always perform test of controls in an audit of internal control over financial reporting.) If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased, and planned substantive tests can therefore be reduced. Figure 13-3 shows the relationship between substantive tests and control risk assessment (including tests of controls) at differing levels of internal control effectiveness Impact of information technology on audit testing Auditing standards provide guidance for auditors of entities that transmit process, maintain, or access significant information electronically. Examples of electronic evidence include records of electronic fund transfers and purchase orders transmitted through electronic data interchange (EDI). Evidence of the performance of automated controls, such as the computer’s comparison of proposed sales orders to customer credit limits, may also only be in electronic form. The standards recognize that when a significant amount of audit evidence exists in electronic form, it may not be practical or possible to reduce detection risk to an acceptable level by performing only substantive tests. For example, the potential for improper initiation or alteration of information may be greater if information is maintained only in electronic form. In these circumstances, the auditor should perform  tests of controls to gather evidence in support of an assessed level of control risk below maximum for the affected financial statement assertions. Although some substantive tests are still required, the auditor can significantly reduce substantive tests if the results of tests of controls support the effectiveness of controls. In the audit of a larger public company, computer-performed controls (these are called automated controls) must be tested if the auditor considers them to be key controls for reducing the likelihood of material misstatements in the financial statements. Because of the inherent consistency of IT processing, however, the auditor may be able to reduce the extent of testing of an automated control. For example, software based control is almost certain to function consistently unless the program is changed. Once auditors determine an automated control is functioning properly, they can focus subsequent tests on assessing whether any changes have occurred that will limit the effectiveness of the control. Such tests might include determining whether any changes have occurred to the program and whether these changes were properly authorized and tested prior to implementation. This approach leads to significant audit efficiencies when the auditor determines that automated controls tested in the prior year’s audit have not been changed and continue to be subject to effective general controls. To test automated controls or data, the auditor may need to use computer-assisted audit techniques or use reports produced by IT to test the operating effectiveness of IT general controls, such as program change controls and access controls. In many cases, testing of automated controls may be performed by IT audit specialists. When auditors test manual controls that rely on IT-generated reports, they must consider both the Effectiveness of management’s review and automated controls over the accuracy of Information in the report.