Chaucers Canterbury Tales Essay -- Philosophy Literature Papers

Chaucers Canterbury TalesAfter reading explications of Chaucers Canterbury Tales, a student is likely to come forward with the impression that the Franklin is the critics favorite punching bag. To the average reader in the modern English- articulateing world, the Franklin comes across as surprisingly fair-minded and level-headed, noteworthy as the man multifariousness and inventive enough to resolve the marriage cycle with a tale of decency and openness. The critics, however, often depict the Franklin as a man primarily concerned with upward(a) mobility, finding in his tale a number of remarks intended to win over the nobility and subtly assert his own claim to a anatomy of nobility. The contrast between the fawning Franklin of certain critical approaches and the open-minded Franklin of the more pedestrian reader can probably be summed up in the battle cry burgher. Some critics find in the Franklin a good example of the less flattering qualities of the word, while modern America n readers -- products of a society in which the bourgeois lifestyle is considered the norm -- tend to find in the Franklin an intelligence, style and tolerance often associated with the upwardly mobile or the middle class. His everybody wins approach to the problems of the romance exponent even be an example of what Marxists and anarchists used to decry as bourgeois liberalism.It might be best to first clear up what exactly is meant when we speak of a Marxist critique. Marxist literary criticism is based largely on the Marxist paradigm of historical materialism the idea that social and heathen institutions -- including art -- are the product of prevailing economic conditions (Murfin 157-158). Not only is the medium the message, Marxists argue, the medium is a commodity which... ...served. Here, whether he likes it or not, the Franklin is forced to patronage the system of contracts which turns Dorigen into a commodity. The success of his story, and possibly the validity of the wo rldview which produces it, depends on the Franklins ability to postpone the expression of his listeners doubts -- to postpone them indefinitely, if need be. Perhaps this is why the Franklin is so insistent, at tales end, on asking which character was most generous, and why he insists on hearing answers immediately. His tale of the elimination of maistrye has turned into a tale of people master not by each other but by a system of exchange. The best way to hide the maistrye of the marketplace is to offer the audience a chance to argue while directing them away from the shocking moment when the gentillesse of the marketplace tramples on free will and personal integrity.

Death without Rebirth in T. S. Eliots The Waste Land Essay -- T.S. El

Death without Rebirth in T. S. Eliots The Waste LandT. S. Eliots The Waste Land is make full with a variety of digits and themes. Two outstanding themes be desolation and death without rebirth. Eliot employs many different images related to these two important themes. The most prominent image where desolation is concerned is a wasteland a barren, rocky landscape lacking any life or water. The absence of water is mentioned everyplace and over to suggest no life can ever exist in this desert, as water is a life-providing substance. Without it, death prevails. The dry, rocky land is desolate. Its waterless features are incapable of supporting life. the journey through this land is a harsh one it is filled with images of other lives which are just as desolate and unimpregnated as the land itself. One woman aborts an illegitimate child, another ignores her husbands presence in bed. Life is disregarded as worthless in both instances, as well as in th... ...t of a dead land. The autho r sees the renewal of life doomed from the beginning, as in the end it will die anyway. feeler to terms with a disillusioned perception of the meaning of life is a difficult action. Eliot takes a journey across a waste and through lost lives to acknowledge life does not necessarily renew itself. Works CitedEliot, T. S. The Waste Land. The Norton Anthology of English Literature. Vol. 2. 6th ed. Ed. M. H. Abrams. New York Norton, 1993.

An Apolitical Blues Essays -- Economic Systems, Capitalism, Problems

An Apolitical BluesEver since the dawn of the Industrial Revolution in the nineteenth century, capitalism has had both positive and negative effects on society and its race. With Capitalisms goal to amass as much wealth accomplish adequate to(p) comes technological change. Moreover, as wealth accumulates and technology becomes increasingly more sophisticated, this allows nations to become more advanced. However, with advancement comes unrest, for all the progress capitalism seems to cause, it also comes with criticisms for the effects it has on society. In their books, Michael Baumann and Tony Judt both find that capitalism has been a culprit in the problems that society faces right away. Capitalism causes problems in society, because it creates labor issues, individualism, mistrust and isolation. The reactions to these problems are different from all(prenominal) other in both books, raising questions about historys role in the changing attitudes of society and how people in soc iety manus with problems in response to capitalism.In both accounts, the authors blame capitalism for the labor issues it causes. Baumann expresses frustration towards the decreasing value of craftsmanship in society. He explains that work is able to give one a sort of satisfaction, writing that the ability to create something with your hands that serves a purpose is the way one can find satisfaction in their work (Baumann 23). Working as a carpenter to avoid working in a factory, Baumann explains that even carpentry has been reduced to mindless screwdriver operation, fashioning it no different from working in a factory (Baumann 23). Therefore, Baumanns frustration is a result of him becoming an unskilled worker. Baumanns eventual community in terrorism links to the frustration he fel... ...unities, still benefit and use services which fall into the public sector, such as highways, police, and schools (127). This leads to a contradiction, Judt explains, people who live in priva te spaces contribute to the dilution and corrosion of the public space. What he means by this is that the very problems that people try to avoid through isolation actually cause the problems to persist, creating a cycle that seems inescapable to Judt, unless the mindset of the people changes (129). In conclusion, the actions of Baumann in response to capitalism and the inaction of the people in todays society that Judt describes stem from the labor issues, individualism, mistrust and isolation that capitalism causes. The different reactions towards the same problem expressed in both accounts illustrate that as times change, methods for addressing conflict change as well.

The Second Vatican Council Essay -- essays research papers

The Second Vatican Council The Second Vatican Council, or Vatican II as it is ofttimes called, was an Ecumenical Council, (which means it affected the worldwide Christian community) of the Roman Catholic Church. It began on October 11, 1962 under, Pope John XXIII with over two thousand attendants (Hollis 23). The council finish on December 8, 1965, with Pope Paul VI presiding over the council due to the death of Pope John XXIII in 1963. The council consisted of four different sessions gather in the fall of the four years during which the council took place. Topics discussed and debated throughout the council were issues concerning the church, the liturgy, revelation and scripture, and the clergy.The general sessions of the council would begin in late September or early October, and end in late November or early December. Special committees met during the remainder of the year to examine and assemble the previous work, and make preparations for the following session. The first s ession began on October 11, 1962 and finish on December 8, 1962 (Hollis 35). Issues that were deliberated on during this session were liturgy, revelation, the Eastern churches, and communication. After the first session successfully came to a close, planning for the next session came to a sales booth when Pope John XXIII died on June 3, 1963 (Hollis 36). After the new pope, Pope Paul XI, was elected, he quickly declared that the council would continue. The second session began on Septemb...

Employing Internet and Networking in the 21st Century Classroom Essay

The net profit freighter bring the virtual world into the walls of the classroom, thus exponentially increasing the knowledge base available for functional use in teaching and learning (Kumari, 1998, p. 365). The use of the internet and online collaboration are skills that are important to employment opportunities and for quality of life (McManus, 2000). Regardless of the various(prenominal) students future profession, the 21st century job market requires the ability to apply internet, collaborative, and networking skills. According to Barbara McManus, in her article Creative Teaching with Internet Technology, internet skills are best learned when applied across a varied curriculum, including reading, writing, or mathematics (2000).Teaching ToolThe internet keep be applied to the curriculum in many ways, including research, publishing, and virtual interactions. Although the internet is not always the most appropriate teaching tool, in many scenarios it can supplement and enhance a standard lesson (educational Broadcasting Corporation). Research, publishing, and virtual interactions via the internet can provide authentic, real-world learning experiences for learners.Researching essays, papers, and projects via the internet allows students to utilize a plethora of dissimilar viewpoints, primary source documents, and conduct original research to apply to a topic (McManus, 2000). According to Dr. Siva Kumari (1998), the internet has quickly changed the way students and teachers interact with texts and research. The Educational Broadcasting Corporation asserts that the Internet allows students and teachers access to resources for research beyond the traditional classroom setting and decreases the amount of time spent doing said researc... ...ithin a collaborative blog teaches students how to work professionally and respectfully in a group environment an essential employability skill. Using Facebook as a means of networking has become much popular throughout the Middle East as revolutions spring up across the region. The ability to contact those outside of ones inner forget me drug through social networking is a skill that is not lost on this Facebook generation. Internet technology essential be thoroughly integrated into the structure of a caterpillar track (content, learning goals, assessment) the best assignments bring the fruits of internet use into the classroom. (McManus, 2000). It is imperative that 21st century teachers prepare 21st century learners for the 21st century workforce. This means that teachers must utilize all innovation and technological advances available to them, particularly via the internet.

Employing Internet and Networking in the 21st Century Classroom Essay

The Internet can bring the virtual world into the walls of the classroom, thus exp wholenessntially increasing the intimacy base available for practical use in instruction and learning (Kumari, 1998, p. 365). The use of the internet and online collaboration are skills that are important to employment opportunities and for fibre of life (McManus, 2000). Regardless of the individual students future profession, the twenty-first century job market requires the ability to apply internet, collaborative, and networking skills. According to Barbara McManus, in her article Creative training with Internet Technology, internet skills are best learned when applied across a varied curriculum, including reading, writing, or mathematics (2000).Teaching ToolThe internet can be applied to the curriculum in many ways, including research, publishing, and virtual interactions. Although the internet is not always the most appropriate teaching tool, in many scenarios it can supplement and enhance a s tandard lesson (Educational Broadcasting Corporation). Research, publishing, and virtual interactions via the internet can provide authentic, real-world learning experiences for learners.Researching essays, papers, and projects via the internet allows students to put on a plethora of different viewpoints, primary source documents, and conduct original research to apply to a topic (McManus, 2000). According to Dr. Siva Kumari (1998), the internet has quickly changed the way students and teachers interact with texts and research. The Educational Broadcasting Corporation asserts that the Internet allows students and teachers access to resources for research beyond the traditional classroom setting and decreases the amount of time fatigued doing said researc... ...ithin a collaborative blog teaches students how to work professionally and respectfully in a group environment an essential employability skill. Using Facebook as a means of networking has become more popular throughout t he Middle East as revolutions spring up across the region. The ability to contact those outside of ones inner circle through social networking is a skill that is not lost on this Facebook generation. Internet technology must be well integrated into the structure of a course (content, learning goals, assessment) the best assignments bring the fruits of internet use into the classroom. (McManus, 2000). It is imperative that 21st century teachers prepare 21st century learners for the 21st century workforce. This means that teachers must utilize all innovation and technological advances available to them, particularly via the internet.

Driving Age Should Be Increased to 18 Essay

The huge number of automobile crashes caused by young drivers is an issue which is now being strongly debated in Australia. According to the new research released on 7 April 2010 by Carhistory.com.au, Australias most comprehensive vehicle history website, one in ten Australian teen festerrs have had a car accident (C shootey, J 2010). Due to that serious item, an idea of increasing the effort age to 18 with a minimum of 18 months on P plates has been suggested to reduce the number of teens deaths by car accidents. Although that proposal will lead to some inconvenience for young drivers, it ignore prevent them from shaky and immature way of driving, which guarantees the reduction on teens crashes. One drawback of the issue that the driving age should be increased to the age of eighteen is the inconvenience caused to juvenilers. Driving is adequate essential in modern society, especially for the youth. 16 and 17 year old children should be allowed to drive to get to school or t wist because fetching public transportation is very time consuming, and it is also a big problem for them if they are late from the classes for they miss a bus. Furthermore, country kids who live in areas with few buses or trains and very far from city cannot expect their parents to drive them around every day, so having rights to drive is really necessary to them.On the another(prenominal) hand, everything has two sides. The increase in the driving age to 18 has been strongly advocated due to the fact that young drivers are not able to control the cars safely on the road. One major reason leading to car accidents is the distraction while teenagers drive. Multi-tasking isbecoming popular in many teens but it does not work for young drivers. They chat on the phones, listen to an iPod while driving, and even eat some fast food. They can also be distracted by debating with their friends or changing the radio station (The three top reasons why teen crash cars). Those actions directly prevent them from concentrating on the road, which is able to cause collisions. Even go through drivers can have accidents when they leave their minds and eyes off the road, and their hands off the wheel. From the research for young drivers of South Australia government, having passengers in the vehicle is a distraction and can increase the take a chance of a crash.Inattention was reported as the cause of 32% of fatal crashes and 44% of serious injury crashes in 2005 (Government of South Australia 2005). other element leading to car crashes is young drivers inexperience on the road. During the first 500 miles of driving, teen drivers are 10 times more likely to be in auto crashes than any other age group because they are lack of training (Ten tips to declare teens safe behind the wheel 2010). At the age of 18, one gets more exposure to traffic situations and experience in making decisions, so he drives more securely and is less likely to harm others. Moreover, the durable teena gers stay on P plates, the safer they drive due to some restrictions like no alcohol while driving as well as the urge on limit of 100 km/h even where the posted speed limit is higher (Government of South Australia, n.d.). Therefore, 18 months on P plates is a level-headed idea to make young drivers drive more consciously.Another factor leading to the raise in the age of driving is young drivers are not mature enough to be on the road. Firstly, teenagers brain does not develop enough to deal with all complicated situations while driving. This is clearly shown by the fact that some parts of the brain do not develop until late teenager, like the prefrontal cortex which is the most intelligent part of the brain and cognise as the brains executive. According to Earl Miller, a professor of neuroscience at MIT, the prefrontal cortex does not grow fully until the age of eighteen, nineteen and twenty (Patterson 2010). Moreover, young people are those who are at an age of demanding the i ndependence, as well as taking part in a thrilling brotherly life. They act at night, travel at a very high speed under the influence of alcohol or drug to show off because of peer pressure. Teenagers are alsoirresponsible for what they cause.With the overwhelming desire to experience new more challenging actions, they usually do whatever they like without idea about the subsequences. This is proved by the fact that the parts of the brain responsible for controlling impulses and considering the consequences of decisions may be under development until well after teenage years (Young Drivers The road to Safety, 2006). Therefore, they cause an enormous number of car accidents which result in a significant amount of deaths. In Hesperian Australia, according to the Western Australia Government, young less experienced drivers, especially from 15 to 19 years old, who consume alcohol before driving are at higher risk of crashing than people in the other age groups (Government of Western Australia 2010)In conclusion, the increase in the driving age to the age of 18 with the minimum of 18 months on P plates has raised many for and against arguments. For young drivers, that idea is indeed irritating. In spite of that fact, it cannot be denied to help to avoid the raising number in car accidents caused by young drivers because of reckless and unconscious driving. Modern technology such as car was invented to serve the society, but young people are abusing it and causation a lot of regrettable consequences. Therefore, the law of increasing the driving age should be applied as soon as possible to urgently lessen the bad results that young drivers may cause.REFERENCESCoffey, J 6 April, 2010, One in ten Aussie teens have has a car accident, Media release, accessed 13 April 2011, .Government of South Australia, 2005, Road crash facts 2005 for South Australia, Department for transport, Energy and Infrastructure, pp.15, accessed 13 April 2011, .Government of South Australi a, n.d., P1 provisional licence, Department for Transport, Energy and Infrastructure, accessed 13 April 2011, .Government of Western Australia, July 2010, Drink driving Information sheet, Government of Western Australia, accessed 15 April 2011, pp.1.Patterson, L Mar 29, 2010, Earl Miller says younger generation will be better multi-taskers, Earthsky, accessed 12 April 2011, .Ten tips to keep teens safe behind the wheel, Jul 21, 2010, accessed 06 April 2011, .The three top reasons why teen crash cars, n.d., Car accident advice, accessed 06 April 2011,Young Drivers The Road to Safety, Oct, 2006, Policy Brief, accessed 06 April 2011, .

Gadget Addiction Essay

All these public toilets, the phone and the computer, they expose the inside of your brain in a way thats bad. Michel GondryAdvancement in technology and communication has resulted in numerous gadgets. Every secon,d a new gadget is being introduced in the consumer market. People have come to a promontory where they cannot live without these gadgets. As a result, gadget dependency has become a serious problem in the knowledge base especi exclusivelyy among the youth. Gadget dependency is enjoying a particular activity very much such as laptops, IPods and Play Station and spending as much time as possible doing it (Oxford slope Dictionary, 2012). Today, it is difficult to imagine a modern teenager without a mobile phone or any other gadgets. The worrying research found that 97 per cent of 11 to 16-year-olds owns a mobile phone eight per cent more than the percentage of adults who own one (Dr. Emma Bond, 2009). Gadget addiction is caused by the disposition to get more freedom an d the attraction of the gadget applications. Subsequently, this addiction may cause unhealthy lifestyle among teenagers and affect their academic performance. The first cause for gadget addiction among youth is the desire to get more freedom.The reason for this situation is video games provide a window to another world, where the person sporting the games holds all the power and decides the fate of all the virtual lives. This is in contrast to the real world which is full of stress, failure, bullying and conflicts. In other words, freedom that comes from the video games helps teens find out more powerful and confident. Now we atomic number 18 living in a new millennium where 97 percent of children ages 12 to 18 would prefer to play videogames on laptop, Play Stations or Gameboy. Research has found that 41percent of people who play online video games admitted that they played computer games as an escape from the real world (Hussain, 2009). Example of the video games that provide t he youth with more freedom are fighting games like Mortal Combat, action games like Counter Strike and exemplar games like The Sims. It can be concluded that playing video games with gadget often appear harmless, but they can be very damaging to children and teens that are lacking in self-control. Another reason for this problem is youth are attracted to the gadget applications.The youth are attracted to the sound, artistic creation, pictures, animations and similarly how the applications are used which is available in games and socialnetworks. Most of the youth prefer to the gadget applications that is related to communications such as Facebook, Twitter, Skype and Yahoo mail. This is because, social networks are an easier way to share what they hypothesize and feel. This is contrast with the real world where their voice is ignored by the others especially elders. Furthermore, they also feel more comfortable to express what they think without the need to be face to face with eac h other. Besides that, they also like to spend their time playing online games. According to Liz Thomas, (2011), youngsters now spend an average of one hr and 50 minutes online and two hours 40 minutes in front of the television every day. Normally, sounds that had been used in the applications are appropriate and comply with the youth.The graphics and animations also attract the youth to keep playing those games. In other words, these applications have its attraction that can cause the youngsters to become addicted to gadgets. Gadget addiction also brings the negative effects. One of them is it can affect lifestyle and health among the youth. Majority of youth that spend long hours in front of their computers are unconscious they are victims of bad posture, seizures, neck pain and repetitive injury. Dr. Craig Kasper, Director of audiology at the New York Otolaryngology Group, warns that these devices can also cause ear molest if used improperly. Moreover, obesity is also one of the effects of this problem. Prolonged use ordain contribute to inactive lifestyle. Individuals that are addicted to social networks are seldom unaware about their intake of snacks and carbonate drink. Besides that, they also did not do exercise and do outdoor activities. Next, youth who are addicted to the gadgets will also experience the radiation impact namely electromagnetic-radiation source held near the brain.Research has found that cell phone technology hurts teenagers worse than adults. What the horrified researchers cut on their monitors was deep penetration of cell phone microwave radiation into soft brain tissue (Put This in Your Ear and Light It, 2005). All in all, this has shown how gadgets addiction can lead to unhealthy lifestyle and health. Gadgets addiction among the youth also may impact in their academic performance. Many of them fail in examinations because they spent a lot of their times with the gadgets. Furthermore, youth also use their scholarship to buy th e latest gadgets instead of academic books. Thus, they are unable to do revision. Besides that, youth also use improper language in thecommunication networks like short forms. As a result, it has become a consumption either in their daily life or learning process. The study by Pew Internet (2008) has proven that 50 percent of the students use idle slang in their assignments. Another, 38 percent admit they used shortenings in their schoolwork like LOL, which stands for laugh out loud.Moreover, there are also students who use a phone to search the internet during test to find answers. This situation has a very negative effect on a student, his duet and test results of other students (Parker, 2006). In addition, youth also use their gadget for entertainment purpose including porno services and violent games. This may lead to deadly effects and bad behaviour. As a result, this will affect their behavior and concentration in the class. The worst is they also may be expelled from the schools or universities. In a nutshell, gadgets addiction among the youth will impact their academic performances. All in all, the development of technology has negatively impacted our society.As a result, umpteen of them especially youth have become addicted to the gadgets. Gadget addiction is caused by the desire to get more freedom and the attraction of the gadget applications. Subsequently, this addiction may cause unhealthy lifestyle among teenagers and affect their academic performance. Nevertheless, parents and government should take measures protecting teenagers from unpleasant consequences. For example, parents should explain to their children these gadgets can cause health problem. political science should take actions by organized a campaign to increase the teenagers awareness about the bad effects of gadgets. Everyone must take a steps to balk this problem from becoming serious.

Applications of Total Quality Management Essay

Total Quality Management (TQM) is a philosophy of steering that strives to make the best use of every last(predicate) available resources and opportunities by dint of continuous improvement. TQM means achieving quality in terms of all functions of the enterprise. Many researchers attempted to analyze how IT and TQM can jointly add apprise to organizations and the purpose of this first interest on TQM is to evaluate the practicality of TQM in an IT serve well.In this evaluation, a balance of the service focus take with the reality of bottom-line long suit is countenanced. The post also provides a list of critical success factors to consider in a change management initiative engaged by an IT service.TQM in practice session The essence of quality is to do it right the first time, and to satisfy customer requirements every time by involving everyone in the organization. The works of Crosby and his colleagues on the evolution of TQM fade across all pervasive philosophies of ma nagement. TQM has been a key business improvement strategy since the 1970s, as it has been deemed essential for improving efficiency and competitiveness. TQM aims to achieve an overall effectiveness which is higher than the individual outputs from the sub-systems such as design, planning, production, distribution, customer focus strategy, quality tools and employee involvement. This philosophy of management strives to make the best use of all available resources and opportunities through continuous improvement.As a management philosophy, TQM makes use of particular set of principles, practices, and techniques to expand business and profits and provides a bypass to enhanced productivity by avoiding rework, rejects, waste, customer complaints, and high cost. This can be achieved by emphasizing the organizations commitment from data-driven, problem-solving approaches to quality accruing.The five basic pillars of TQM are a) top management commitment for quality enhancement,b) customer c entric advancements of processes and building a long-lasting trustworthy relationship between the organization and the customer,c) relentless development by compass goals and deadlines,d) benchmarking with several specific tools and quality-adding techniques, ande) strengthening the employee base by concentrating at any stage of a process on quality, where customer satisfaction is stationed. Table 1 provides a summary of the key dimensions that constitute TQM.TQM key dimensions 1. jacket crown management leadership Top management commitment is one of the major determinants of successful TQM implementation. Top management has to be the first in applying and stimulating the TQM approach, and they have to accept the maximum responsibility for the product and service offering. Top management also has to provide the necessary leadership to motivate all employees.2. Customer relationships The needs of customers and consumers and their satisfaction should always be in the mind of all e mployees. It is necessary to identify these needs and their level of satisfaction.3. Supplier relationships Quality is a more important factor than price in selecting suppliers. Long-term relationship with suppliers has to be established and the company has to work with suppliers to help improve the quality of products/services.4. Workforce management Workforce management has to be guided by the principles of dressing, empowerment of workers and teamwork. Adequate plans of personnel recruitment and training have to be implemented and workers need the necessary skills to participate in the improvement process.5. Product design process All departments have to participate in the design process and work together to achieve a design that satisfies the requirements of the customer, which should be according to the technical, technological and cost constraints of the company.6. Process flow management maintain along the lines of the 5S concept. Statistical and non-statistical improv ement instruments should be applied as appropriate. Processes need to be mistake proof. Self-inspection undertaken using clear work instructions. The process has to be kept up(p) under statistical control.7. Quality data and reporting Quality information has to be readily available and the information should be part of the visible management system. Records about quality indicators have to be kept, including scrap, rework, and cost of quality. TQM and Change Management Initiative for IT Performance A business firm achieves world-class status when it has successfully developed operational capabilities through TQM to support the entire company in gaining a sustained overall performance over its competitors. Although there is insufficient statistical evidence to conclude significant simple relationships between TQM and IT services quality performance, many studies investigated the notion that TQM practices provide approaches to improve the economic position in the service sectors in general. Both IT and TQM had, and will continue to have a significant impact on most organizations. I only regret the lack of experimental research on the relationship between the two and how they both relate to business performance.

Elasticity of Demand of Petrol and Cng

pic BUSINESS ECONOMICS FINAL REPORT ON ELASTICITY OF pack OF PETROL AND CNG SUBMITTED TO SIR FAISAL SULTAN QADRI PREPARED BY Syeda Tabinda Naz Anum Zehra Madiha Khan ACKNOWLEDGEMENT We owe our profound thanks and deepest gratitude to ALMIGHTY ALLAH, most merciful, who blessed us with determination, strength, expertness and providential help to fill out this report. This Report is on ELASTICITY OF DEMNAD OF PETROL. This report is a part of our course titled as Business economics conducted in Iqra University. indeed we would like to acknowledge our course instructor Mr.Faisal Sultan Qadri to give us an opportunity to work on this project, and allow us to crystallize use of our uninflected abilities. It was his guidance and never ending patience that lead us to complete this report. Our special thanks to our beloved p bents and friends without their support we would not be able to complete our assignment and their coordination has made us able to achieve the task in time. INTRODU CTION High hurts effect every champion everywhere, but not equally. Petroleum pricing is something that right off effects every one in society as it is also major(ip) source of power and kindle. DEMANDDemand is defined as the bequeathingness and ability of a consumer to purchase a given crossway in a given frame of time. DETERMINANTS IF DEMAND Overall adopt can swap, moving upward(a) or downward, because of changes in P = price of other goods (substitutes and complements) I = in get on N =no. of buyers T =tastes and preferences Ex =expectations CHANGE IN INCOME With the rise in income of plenty they can increase the usage of product which will result in increased beg. CHANGE IN PRICE Change in price will also result in demand curve of that product. Here we will discus the effect of change in price of throttle on its demand of consumption.CAR AND PETROL OR CAR AND CNG (Petrol Vs CNG) The general trend is that when the price of the substitute decreases the demand of the prod uct decrease and if the price of the substitute increases demand for the product increase. In my sense, the petrol and CNG are the substitutes to each other. Now if the prices of the Petrol increase the demand for petrol will change. Many people will tend to make their Car CNG cylindered. But if the hurt of the CNG increase, but it will remain lower to the price of the Petrol, so it will not affect much more to the demand of the CNG. No one will change their CNG Kits.So it means that the petrol is more elastic than the CNG in terms of Demand. Petrol has more elasticity than CNG. In Pakistan the majority of private vehicles have converted to CNG because of cheaper price as compared to petrol. Only luxury railway cars and official vehicles now run on petrol. Almost all car manufacturers in Pakistan now produce company fitted CNG kit versions. Recent hikes in CNG prices have downplayed the ambitious ventures of some of the stakeholders in this sector. It is expected that price of the CNG and Kits will come down as competition among manufacturers grows.LandiRenzo Pakistan is also exporting CNG kits to various countries including China, Brazil and Italy. Almost 2 million vehicles on the countrys roads have dual fuel options. ELASTICITY OF DEMNAD Given are the prices and quantity of petrol showing elasticity of demand after an increase in price of petrol When price of petrol was 31. 8/litre in 2000, using cng in cars was not common but as petrol prices began to raise many people be apparent to make their Car CNG cylindered because cng prices were very cheap and stable as compare to petrol prices.Now the current price of petrol is 66/litre and the price of cng is 48/kg still very economical for drug users. According to International Association of Natural Gas Vehicles, as of December 2008, Pakistan has the worlds highest frame of vehicles running on compressed Natural Gas (CNG). The number is 2 million. Pakistan also has the Worlds highest number of CNG refueling stations. Because Petrol prices in Pakistan are among the highest in the region as well as natural gas is found abundant and locally in Pakistan so this also very major reason of its cheapness.In 2000 the total number of vehicles in Pakistan was 4. 9 million which has increased to 8 million in 2009. By March 2006 about one million vehicles were converted to CNG as compared to 700,000 vehicles during the same period last year, showing an increase of 43 per cent. With these developments Pakistan has become the leading country in Asia and the third largest user of CNG in the world after Argentina and Brazil. We can calculate the elasticity of petrol easily by considering its change in price within year. Price Quantity 59 8000000 million 6 6000000 million Solution Formula required for cross price elasticity change in quantity/change in price x PY/QY 2million x62. 5 7 7million =285714. 28 x 0. 000009 =2. 57 Hence demand is elastic and petrol and cng are substitutes. GRAPH screening EL ASTICITY OF DEMAND OF PETROL pic References http//www. pakistaneconomist. com/issue2002/issue4/f. htm http//pakistaniat. com/2009/07/14/pakistan-cng/ http//www. thenews. com. pk/editorial_detail. asp? id=162379 http//www. brecorder. com/index. php? id=262150=2=

ICT and Education Essay

Information and Communication technologies (ICTs) are invaluable in the didactics of five-year-old people today. The cyberspace is the most recent ICT development that is popular with the newfangled generation and give the gate then be a very important tool in the education of the young people. Internet-based instruction and die hard delivery is well-to-do since it makes education more meaningful, responsive, reliable and relevant.Education technology has embraced the internet both for teaching and learning since it is a paradigm shift that enables both beginning figuring level, undergraduate or elementary level, and the advanced computing level, for graduates to be more reliable and responsive. A digital native refers to those people who are born in places where digital technologies- ICT, such as computers, mobile ph unrivaleds and the internet already thrive.The ICT will at this juncture be less important to the education of such young people as compared to those who had no access to ICT earlier at home therefore have to learn and adopt ICT later in life (Anderson & post 2003). This term is used to refer generally to young people in the 21st century who are in deed in the digital bestride as compared to those born before this period. ICT will be invaluable to digital natives, also called the millennium learners, as they are well endowed with the necessary skills call for for one to be in tandem with the dynamic teaching and learning techniques.ICT is significant to education in a number of ways such as Facilitating faster access to varieties of learning resources that will enhance teaching and learning, provides immediate feedback from people who are remote of distance, provide authentic and updated information, learning can scratch place at any time of the day or night, facilitates multimedia education approach, provides online libraries and even caters for children with disabilities (Linn, Davis & Bell 2004).Students are able to actively cont ribute to the building of knowledge since the internet promotes cooperative learning while at the same time the students can receive immediate feedback from the teachers. The internet has led to a redesigning of course features such as online resources, syllabi, virtual classrooms, online discussions, interactive learning and fewer lectures (Roxanne & Turoff 2007). Learning is shifted from teacher centered to learner centered as a result of the internet which caters for the needs of the students more adequately and is self-regulated by the students.In addition, the learners develop critical thinking skills, interpersonal skills, better cognition and better management skills. Virtual classrooms are the simulated and computer based environment where there is real time teaching of students from different locations all over the world as if they were at one place at the same time. Instructions are delivered remotely via the internet in these virtual classrooms to teach at high schools, colleges and university to deliver distance education Kariuki & Louis 2004).This method is increasingly becoming popular with students who can now learn from the comfort of their homes and is therefore becoming a major component for education mostly in the developed nations like Britain, the United States, China and Germany. Interactive learning has been developed through the use of engines and programs like face book and twitter where students can chat with their tutors and class mates live to get reading materials, instructions, submit their completed tasks to their tutors and receive immediate feedback on their progress (Plank et al 2009).The internet is therefore an invaluable tool that has significantly impacted to the development of teaching and learning in line with the dynamic world. Reference Kariuki James & Louis Henry (2004), The myths about e-learning in higher education, Taylor & Francis London Anderson T. & Garrison R, (2003), E-learning in the 21st century a framework for research and practice, Routledge, London.Starr Roxanne & Murray Turoff, (2007), Education goes digital The evolution of online learning and the revolution in higher education, Routledge Publishers London. Plank D et al (2009), Emerging Web Technologies in Higher Education A case of incorporating blogs, podcasts and social bookmarks in a sack up programming course based on students learning styles and technology preferences, Taylor & Francis London. Linn M. , Davis E. & Bell P. (2004). Internet environments for science education, Routledge New York.

Medicalisation of Childbirth

The concept of medicalisation Originally, the concept of medicalisation was strongly associated with medical dominance, involving the extension of medicines jurisdiction over erstwhile normal life events and experiences. More recently, however, this view of a docile lay populace, in thrall to expansionist medicine, has been challenged. Thus, as we enter a post-modern era, with increased concerns over risk and a decline in the religion of expert authority, many sociologists argue that the modern day consumer of healthcare plays an active role in bringing active or resisting medicalisation.Such participation, however, can be ruffianly as healthcare consumers become increasingly aware of the risks and uncertainty surrounding many medical choices. The emergence of the modern day consumer not only raises questions about the notion of medicalisation as a uni-dimensional concept, but also requires consideration of the specific social contexts in which medicalisation occurs. In this paper , we describe how the concept of medicalisation is presented in the literature, outlining different accounts of agency that shape the process.We suggest that some earlier accounts of medicalisation over-emphasized the medical professions imperialistic tendencies and often underplayed the benefits of medicine. With consideration of the social context in which medicalisation, or its converse, arises, we argue that medicalisation is a practically more complex, ambiguous, and contested process than the medicalisation thesis of the 1970s implied.In particular, as we enter a post-modern era, conceptualizing medicalisation as a uni-dimensional, uniform process or as the leave alone of medical dominance alone is clearly insufficient. Indeed, if, as Conrad and Schneider (1992) suggested, medicalisation was linked to the rise of rationalism and science (ie to modernity), and if we are experiencing the passing of modernity, we might expect to see a decrease in medicalisation

Advanced Database Management System Project Essay

INTRODUCTIONBackground of the StudyThis study is about the grading system in English of identify thee to grade sixstudents of Tambo Munti Kulit Elemantary School, under the guidance of Mrs. Gina G. Espineli, teacher of English. The school is located at barangay Tambo Munti Kulit, Indang, Cavite. The public school is also under the department of Education (well-known as DepEd). VISIONTambo Munti Kulit Elementary School is committed to educate the youth of Cavite for the new millennium, to exercise dynamic, proactive and innovative leadership It sh all(prenominal) be a school wherein leaders are developed to become competent and responsible members of the Filipino society equipped with maximum potentials so that they shall be valued and prize in the global community responsive to the demands of a technologically advancing society and who are above all, humane and morally upright. It shall continuously serve by its philosophy of Quality Education for All and shall always be guided by its goal of living up to a national culture of morality. MISSIONTambo Munti Kulit Elementary school is committed to provide knowledge and values necessary for the attainment of higher(prenominal) academic performance. It forget provide youth and adults with habits and skills indispensable for life-long learning and deliver effective services for the common good. Problems addressed by the DBMSPre-DBMSTypographical Error Misspelled words caused by rapid input of information as they have to pass it to the higher department as soon as urgent. Time-wasting It can take a while to manually add or search data. Improper classification of data It is difficult to sort lots of data into groups. Misplace of Data There are some cases that the records can be lost or misplaced making it hard to retrieve. Limited They cannot create back-ups, as they have to take it a long time. Not Secured Theres only one authorized room to place all of data. Current DBMSCrashing program and cannot be retrieve d One of the problems that is caused by bugs. Slow process of data This is due to low memory (mostly hardware problems) Typographical Error Misspelled words caused by rapid input ofdata as they have to pass it to the higher department as soon as urgent. Creator of the SystemThe Grading system is provided by the Department of Education The Department of Education was established done the Education Decree of 1863 as the Superior Commission of Primary Instruction under a Chairman. The Education agency underwent many reorganization efforts in the twentieth century in order to better define its purpose vis a vis the changing administrations and charters. The present day Department of Education was eventually mandated through nation Act 9155, otherwise known as the Governance of Basic Education act of 2001 which establishes the mandate of this agency. The Department of Education (DepEd) formulates, implements, and coordinates policies, plans, programs and projects in the areas of formal and non-formal basic raising. It supervises all elementary and secondary education institutions, including alternative learning systems, both public and private and provides for the establishment and maintenance of a complete, adequate, and integrated system of basic education relevant to the goals of national development. The Grading System in English consists the followingQuizzes 15% physical exertion 20%Performance 15%Theme 10% preparedness 5%Project 10%-Periodical Exam 25%Total 100%Improvements with the use of the DBMS DESIGN AND CODINGEntity Relationship Diagram (ERD) relative SchemaQueries usedQuery Description allot* from tblstudent displays all data from tbl student award* from tblquizzes displays all data from tblquizzes select* from tblhomework displays all data from tblhomework select* from tbltheme displays all data from tblthemeselect* from tblothers displays all data from tblothers select tblstudent.l figure of speech as Last Name, tblquizzes.quiz_no as Quiz Number, tblquizzes.grade as Grade from tblstudent interior(a) join tblquizzes on tblstudent.sid=tblquizzes.sid order by sid displays the put up name of the student, together with its quizzes( quiz number and the grade) select tblstudent.lname as Last Name, tblhomework.homework_no as grooming Number, tblhomework.grade as Grade from tblstudent inner join tblhomework on tblstudent.sid=tblhomework.sid order by sid displays the furthermost name of the student, together with its homeworks( homework number number and the grade) select tblstudent.lname as Last Name, tbltheme.theme_no as Theme Number, tbltheme.grade as Grade from tblstudent inner join tbltheme on tblstudent.sid=tbltheme.sid order by sid displays the live on name of the student, together with its themes( theme number and the grade) select tblstudent.lname as Last Name, tblothers.reci_grade as Recitation from tblstudent inner join tblothers on tblstudent.sid=tblothers.sid order by sid displays the fail name of student, and its r ecitation grade select tblstudent.lname as Last Name, tblothers.perf_grade as Performance from tblstudent inner join tblothers on tblstudent.sid=tblothers.sid order by sid displays the last name of the student, and its performance grade select tblstudent.lname as Last Name, tblothers.proj_grade as Project from tblstudent inner join tblothers on tblstudent.sid=tblothers.sid order by sid displays the last name of the student, and its project grade select tblstudent.lname as Last Name, tblothers.peri_grade as Periodical from tblstudent inner join tblothers on tblstudent.sid=tblothers.sid order by sid displays the grade of the student, and its periodical exam grade. mysql select tblstudent.sid , tblstudent.lname as Last Name, tblstudent.fname asFirstName, tblstudent.mname as Middle Name, tblstudent.level as Grade, avg(tblquizzes.grad e) as Quizzes, tblothers.reci_grade as Recitation, tblothers.perf_grade as Performance, avg(tbltheme.grade) as Themes, avg(tblhomework.grade) as Homework, tblothers.proj_ grade as Project, tblothers.peri_grade as Periodical, ((avg(tblquizzes.grade)*0.15)+(tblothers.reci_grade*0.20)+(tblothers.perf_grade*0.15)+(avg(tbltheme.grade)*0.10)+(avg(tblh omework.grade)*0.05)+(tblothers.proj_grade*0.10)+(tblothers.peri_grade*0.25)) as Final - from tblstudent- inner join tblquizzes on tblstudent.sid=tblquizzes.sid - inner join tblothers on tblstudent.sid=tblothers.sid - inner join tblhomework on tblstudent.sid=tblhomework.sid - inner join tbltheme on tblstudent.sid=tbltheme.sid - group by sid- order by lname displays the student umber, last name, first name, middle name, grade, quizzes, recitation, performance, themes, homework, project, periodical exam, and laso the final grade based on the formula given by the department of educaton.RECOMMENDATIONAppendicesScreenshots Data Dictionary This will contain the tables and field names of your subject. Ex.STUDENT Field Name Data type DescriptionS_fname Text First name of the studentS_age Number fes ter of the studentInterview Images This will contain the images that shows the interview conducted with the subject. Interview questionaire Questionnaire/s used for obtaining the information for this research

Control risk Essay

The listener set outs an understanding of the flesh and effectuation of immanent Control to make a prelim estimate of nurse stake as discover of the weednistervassors overall Assessment of the chance of stuff and nonsense misstatements. The he atomic payoff 18r uses this foregoing judicial decision of halt jeopardize to plan the analyse for separately(prenominal) literal class of actions. However, in some instances the inspector whitethorn learn that the stop deficiencies ar signifi roll in the hayt much(prenominal)(prenominal) that the customers fiscal statements may non be analyzeable. So, before making a preliminary judgment of visit essay for apiece material class of deeds, the attendee congenital world-class break up whether the entity is analyseable. Two primary factors localize visitability the right of caution and the ade quacy of accounting records. If heed lacks integrity, most listeners result non accept the eng agement. The accounting records argon an important source of scrutinise shew for most smokevas object glasss. If the accounting records atomic number 18 deficient, obligatory analyze evidence may non be available. For example, if the lymph node has non kept duplicate gross gross sales invoices and vendors invoices, it is unremarkably impractical to do an audit.In complex IT environments, much of the transaction information is available fork outd in electronic form without generating a visible audit trail of documents and records. In that case, the company is usually solace auditable however, attenders moldiness mensurate whether they open the necessary skills to gather evidence that is in electronic form and can assign individualnel with commensurate IT training and experience. After baffleing an understanding of inherent surmount, the attendee makes a preliminary sagaciousness of restrain essay as part of the meeters overall assessment of the as say of material misstatement. This assessment is a measure of the meeters expectation that informal come acrosss impart go on material misstatements from occurring or detect and correct them if they have occurred. The starting betoken for most attendees is the assessment of entity- take escorts. By nature, entity-level tick offs, such as many of the elements contained in the avow environment, risk assessment, and monitoring comp whizznts, have an overarching violation on most major emblems of proceedings in each transaction roll.For example, an ineffective board of directors or managements failure to have any process to give away, assess, or manage key risks, has the potential to antagonize go outs for most of the transaction-related audit accusings. Thus, attendants generally assess entity-level tempers before assessing transaction specific tames. Once auditors date that entity-level rigs argon anatomyed and placed in motion, they next make a preliminary a ssessment 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 too makes the preliminary assessment for sways touching audit objectives for balance sheet accounts and presentations Many auditors use a control risk hyaloplasm 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. set Audit ObjectivesThe 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 make 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 bump offness objective.Identify Existing ControlsNext, the auditor uses the information discussed in the previous section on begeting and documenting an understanding of internal control to identify the controls that contri unlesse to accomplishing transaction-related audit objectives. One way for the auditor to do this is to identify controls to return each objective. For example, the auditor can use knowledge of the knobs outline to identify controls that argon seeming to prevent errors or fraud in the occurrence transaction-related audit objecti ve. The same thing can be d ace for all other(a) objectives. It is in like manner helpful for the auditor to use the cardinal control activities ( interval of duties, prim authorization,Adequate documents and records, physical control over assets and records, and Independent checks on answerance) as reminders of controls.For example Is in that respect adequate separation of duties and how is it achieved? Are transactions right authorized? Are pre-numbered documents properly accounted for? Are key pilot files properly restricted from unauthorized access? The auditor should identify and involve solely those controls that are pass judgment to have the greatest effect on meeting the transaction-related audit objectives. These are often called key controls. The origin 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 tie in Audit ObjectivesEach control satisfies one or more related audit objectives. This can be seen for transaction-relatedaudit objectives. The embody of the matrix is employ 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 triplet objectives in the audit of Hillsburg Hardware, which is indicated by the billet of each C on the row . Identify and Evaluate Control Deficiencies, Significant Deficiencies, and textile Weaknesses Auditors moldiness(prenominal) 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 decide three levels of the absence of internal controls1. Control deprivation.A control lack pull rounds if the design or operation of controls does not permit company personnel to prevent or detect mis-statements on a well-timed(a) 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 earthshaking deficiency exists if one or more control deficiencies exist that is less(prenominal) severe than a material impuissance (defined under), but important enough to merit attention by those responsible for oversight of the companys financial reporting. 3. Material weakness. A material weakness exists if a significant deficiency, by itself, or in combination with other significant deficiencies, re sults in a evidence 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 ii 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, past it is considered a material weakness. A louver-step tone-beginning 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, attend charts, and walkthroughs are useful tools to identify where controls are lacking and the likelihood of misstatement is so incr consolationd. It is also useful to visualize 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 durable 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 m aterial weakness. The importance of a significant deficiencyor material weakness is at one time 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 beguile objective column.Assess Control adventure for Each Related Audit ObjectiveAfter 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 termination in the evaluation of internal control. The auditor uses all of the informat ion discussed previously to make a indispensable control risk assessment for each objective. on that point are different ways to express this assessment. about 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 unified audit, the auditor will test controls and perform hearty 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 test, which may permit a reducing in control risk. After a preliminary assessment of control risk is make for sales and cash receipts, the auditor can complete the three control risk rows of the evidence- planning worksheet . If tests of controls resul ts 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 requisite to give-up the ghost authoritative matters to those charged with plaque. This cultivation and other recommendations about controls are also often communicated to management.Communications to Thoseaerated With GovernanceThe 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 delegacy and to management. Timely communications may provide management an opportunity to address control deficiencies before managements report on internal control must be issued. In some instances, deficiencie s can be corrected sufficiently early such that some(prenominal) management and the auditor can intermit that controls are run effectively as of the balance sheet date. Regardless, these communications must be made no later than 60 days following the audit report release.Management LettersIn 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 garner for that purpose, called a management letter. Although management letters are not required by auditing standards, auditors generally order them as a evaluate-added service of the audit.Test of controlsWeve 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 well address how auditors test th ose controls that are used to support a control risk assessment. For example, each key control that the auditor intends to confide 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 gatheredenough evidence to precipitate assessed control risk to a sufficiently low level. The auditor must therefore obtain additional evidence about the operate posture of controls end-to-end all, or a t least most, of the period under audit. The procedures to test effectiveness of controls in support of a cut down 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 family 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 run effectively on the auditors Report on internal control.Procedures for Tests of C ontrolsThe auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Managements test 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 fluent appropriate. For example, to determine that unauthorized personnel are denied access to information processing system files, the auditor may make inquiries of the person who controls the computer library and of the person who controls online access security watchword assignments.2. Examine documents, records, and reports. Many controls see 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 acknowledgment. Then the c ustomer order is attached to the sales order as authorization for upgrade 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. espouse control-relatedactivities. Some controls do not leave an evidence trail, which delegacy 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 achievement. For controls that leave no documentary evidence, the auditor generally observes them universe applied at various points during the year.4. Reperform client procedures. on that point are also control-related activities for which there are related documents and records, but their content is insufficient for the auditors purpose of assessing whether controls are operating effectively. Fo r 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 shadow 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 ProceduresThe 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 exemplar size of it for documentation, observation, and re performance procedures sh ould 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 stratums AuditWhen 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 any 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 standardsrequire auditors to test some of those controls each year to ensure there is a rotation of controls testing passim the three year period.Testing of Controls Related to Significant take a chancesSignificant risks are those risks that the auditor believes require special audit consideration. When the auditors 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 PeriodRecall that managements 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 auditors 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 traffic with financial statement preparation occur only quarterly or at year-end and must therefore also be tested at quarter and year-end.Relationship among 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 anunderstanding 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 perfo rmed 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 appendix 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 minimal 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 come up of evidence is accumulated in the second approach, but more efficiently. The inclination of the appropriate sample size for tests of controls is an important audit decisions.Detection risk and the design of hearty testsWeve cerebrate on how auditors asse ss 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 staining risk and related satisfying 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 procedure s for material tests of financial statement.Types of testIn developing an overall audit plan, auditors use five types of tests to determine whether financial statements are fairly stated. Auditors use riskassessment 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 and audit procedures performed in response to the risks identified. Each audit procedure falls into one, and sometimes more than one, of these five categories. bode 13-1 shows the relationship of the four types of come along audit procedures to the audit risk model. As encounter 13-1 illustrates, tests of controls are performed to support a reduced assessment of control risk, while auditors use uninflected 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 o f internal controls and the sawhorse sign amounts of transactions.Risk Assessment ProceduresTThe 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 clients 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, analytic procedures, and tests of details of balances in response to the auditors assessment of the risk of material misstatements.The combination of these our types of further audit procedures provides the basis for the auditors opinion, as illustrated by Figure 13-1. A major part of the auditors 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 ControlsEThe auditors understanding of internal control is used to assess control risk for each transaction-related audit objective. Examples are assessing the truth 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 sufficientappropriate 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 activi ties Reperform client proceduresAuditors 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 presentation 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 top executive 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 auditors 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 control2. The planned reduction in control riskFigure 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 providesufficient appropriate evidence for the auditors opinion. Note the un shaded circles with the wrangle Audited by TOC. For simplicity, we make two assumptions On ly sales and cash receipts trans actions and three general al-Quran 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 properly recorded in the accounting records and posted to the general script, 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 accomplish 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 secti on, also affect audit assurance for sales and cash receipts transactions.Substantive Tests of TransactionsSTSSubstantive tests are procedures designed to test for dollar misstatements (often called financial misstatements) that directly affect the correctness of financial statement balances. Auditors rely on three types of substantive tests substantive tests of transactions, substantive analytic 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 the right way 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 light shaded circles with the words 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 accountbalances. 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 analytic 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 statements2. Provide substantive evidenceAnalytical procedures done during planning typically differ from those done in the testing phase. tear down 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 reckon 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 clients 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 some(prenominal) 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 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 BalancesTests 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 arrest 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 auditors 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 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 testsTypically, 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 auditors 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 govern the auditors choice of the types of tests to sele ct, including the availability of the eight types of evidence, the relative costs of each type of test, the effectiveness ofinternal 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 docum entary 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 CostsWhen 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 balancesAnalytical 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 ot her audit tests because auditors can easily make inquiries and observations and perform planning analytical procedures. Also, examining such things as documentssummarizing the clients business operations and processes and management and governance mental synthesis 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 auditors 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 quick 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 customers 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 just about ever so 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 auditors test-counting inventory (a substantive test of the details of the inventory balance) often depends on the type and dollar value of the I nventory, 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, lets 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, andmaterial 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 misstatem ents have actually occurred.Assume that the clients 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 silence be correct, especially if the per son 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 relatio nships 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 amaterial 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 TestsThere 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 effectivenessImpact of information technology on audit testingAuditing 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 o f the performance of automated controls, such as the computers 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 unlawful initiation or alteration of information may be greater if information is maintained only in electronic form.In these circumstances, the auditor should performtests 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 cal led 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 years audit have not been changed and continue to be subject to effective g eneral 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 managements review and automated controls over the accuracy of Information in the report.

Board Members

C) The raw(a) precaution is becoming very aggressive with the adoption new accounting policies and financial reporting. The centering is starting to run through greater risk and adopt new revenue recognition policies. They believed the previous years policies were ilkwise conservative and inappropriate. The new management is placing higher priority on poor-term performance rather than longsighted term. The reason behind these major changes is due to the excessive pressure on management.Everyone in the management knows that they imbibe to show an increase in the profit of the organization, or they will also lose their jobs, just like the previous management. Thus they are adopting various new accounting policies and are concentrating heavily on the brusque term results. This may make the company look skinny from the externally for a short term. yet it is very likely that the numbers on the financial statement are not be accurate. The short term success of the company does not help them internally, there are many things that the new management is changing that may not be healthy for the company.The new management also indicated that the past dish of determining the accounting estimates were overly Conservative a new method of accounting estimating is being introduced. The new method of the accounting estimates will also affect the financial statements, because it will most like overstates assets and minimise the liabilities. Thus achieving the short-term goals of the management. The companys accounting functions are decentralized, and the operating management does not distinguish off the reported results, they are reviewed by the CFO and CEO before being released.The needs to be changed, the reports should be signed off by the operating management because they are closer to the operations of the company. They give the knowledge and the expertise of that part of the company, the CFO and CEO are at the top they may not be able to understand what th e numbers on the reports mean. The operating management can read the reports much precisely as they are the ones who are working in that particular area, it is easier for them to catch errors and frauds.The employees that prepare the statements may be overstating the numbers on the reports to show that they are achieving the required performance levels. e) The organization has great controls over the segregation of employee duties. Authority and responsibilities are assigned in a formal, written manner. Employees are aware(predicate) of what their daily duties are and they understand their responsibilities. The company even has written job descriptions for employees and their supervisors, and these job descriptions contain limited instructions related to controls and responsibilities.The company has given significant amounts of authority to the supervisors, so they can monitor the daylight to day activates of the employees and make sure they are following the company policies. T he organization also does a good job making sure that the supervisors do not overstep their reasonable boundaries. This is done by with child(p) different level employees different type of authorities. Thus the organization has successfully distributed adequate amount of responsibilities to their employees and management.