Thursday, August 27, 2020

From the Top at Carnegie Hall Term Paper Example | Topics and Well Written Essays - 250 words

From the Top at Carnegie Hall - Term Paper Example â€Å"We discover that regardless of how a long way from home we will be, we generally have a home in the things we love†. These are the lines that struck me in the scene; Music is the place the heart is. The three youthful artists who have their own accounts of good and bad times drove them where they are at the present time. On account of Ronald Joseph for example, his horrible experience from Hurricane Katrina didn't prevent him from seeking after his enjoyment. Like what his instructor stated, â€Å"You owe it to Katrina†. Regularly, the awful things in life are the procedure of something great that is going to come. For the second piece of the scene, 17-year old violist Allyson Tomsky had an alternate methods for giving her eagerness. Her adoration for both music and for her old neighborhood enormously contributed in turning out to be who she truly is. Playing in the avenues of New York as one of her practices is in fact an extraordinary method of appearing and sha ring the ability that she has. In conclusion is 14-year old Jazz vocalist, Nikki Yanofsky who at an exceptionally youthful age had a ground-breaking voice and an extraordinary certainty toward what she adored. This scene depicted just yet a certain something, that as long as we love what we do, we are cheerful and we’ll consistently be mollified. There will consistently be the feeling of satisfaction regardless of what the chances are. Another scene, Family Ties uncovered the job of family in forming and building the vision of our childhood.

Saturday, August 22, 2020

An Analysis of Effectiveness Essay -- Martin Luther King Toni Morrison

An Analysis of Effectiveness      Martin Luther King Jr. what's more, Toni Morrison are two of the numerous incredible essayists of the late twentieth century. Their styles follow explanatory rules to make powerful contentions and clear composition. To show how they achieve this I will look at the explanatory style utilized by King in 'Letter from a Birmingham Jail,'; with that of Morrison in 'Friday on the Potomac.'; Each of these works result from solid sentiments encompassing the issue of racial uniformity in the United States, and every intrigue to the longing of accomplishing that equity. So as to address a touchy point, for example, prejudice and accomplish the ideal outcomes, the creators needed to execute different techniques for influence. While each writer picks various habits with which to achieve this, every structure clear composition with persuading contentions. They accomplish this clearness because of their comprehension and utilization of ethos, poignancy, and logos as the establishmen ts for making these contentions.      Before we can analyze the composition based on these three components, we should initially comprehend the implications of each. They were conceptualized by Aristotle as the keys to convincing a crowd of people. Ethos, straightforwardly interpreted, signifies 'deserving of conviction,'; and manages building up validity. Emotion includes 'putting hearers†¦into the correct outlook with respect to specific issues and the speakers enticing goal'; (Smith 83). Logos incorporates the contentions that are utilized to come to a meaningful conclusion, and includes the premise whereupon the contentions were made. The utilization of these three components in concordance with one another will deliver an influential contention as indicated by Aristotle. Being that he wrote 'the book on talk,'; I will utilize the thoughts of Aristotle as the plan for viable composition to which I will analyze crafted by King and Morrison.      First I will look at Martin Luther King Jr's. letter which encapsulates the entirety of the qualities illustrated by Aristotle. The most plainly introduced component in King's article is the utilization of ethos. Lord builds up himself as a believable and scholarly man right off the bat in the letter so the peruser has a prompt association with him, and afterward he conveys the idea all through the letter's total. Inside the main section he utilizes this strategy when he composes, 'On the off chance that I tried to answer all the reactions that cross my work area, my secretaries would h... ...How could the idea of association, country, or state surface when race, sexual orientation, and class†¦dominated each second and expression of the affirmation procedure?'; (Morrison xii). The response to the inquiry exists in itself and structures the premise of her contention to follow all through the article. She at that point starts to exhibit how race, sex, and class played into the hearings, so as to validate the contention. The peruser then must choose the option to concur with her thoughts.      Thus, we see that both Morrison and King were both praiseworthy in their capacities to convince their crowds, however each did so utilizing various strategies. Lord concentrated predominantly on setting up his own believability with the goal that his announcements would bear the suitable weight fundamental for adequacy. Morrison, anyway centered her procedure around the control of the crowd by utilizing their feelings and enabling them to affirm her contentions. Notwithstanding the individual focal point of each writer's style, the two of them contained the vital components of effective composition as characterized by Aristotle: ethos, feeling, and logos. These components structure the spine whereupon all great composing should frame, and these two entries confirm that.

Friday, August 21, 2020

HOW TO ANSWER Why Did You Leave Your Last Job

HOW TO ANSWER â€" Why Did You Leave Your Last Job One of the most common interview questions is the “Why did you leave your last job?” Your interviewer wants to know about your work history, as it will help them understand what type of worker you are going to be.By getting the answer right, you can put their mind at ease and help them see you as the perfect candidate for the job.But how? This guide will help you answer this question. You will learn about:The reasons the question is askedHow to make a distinction between leaving or having left, and talking about voluntary or involuntary reasons for leavingThe three important elements to include to your answerThe five things you have to avoid sayingThe good example answers for different situationsSo, let’s get started!WHY IS THIS QUESTION ASKED?To understand the best approach for answering this question, you should first analyse why it’s asked in the first place. It’s helpful to understand just why interviewers ask questions because when you know their intentions, you can pr ovide them with the most detailed and concise answer.When you are asked about your last job, the interviewer is looking to understand two things:If you left voluntarily or not, and why this happened?How the reason for leaving reflects on your motivations and career path?To put it in another way, your answer will be used in part as something to predict your future behaviour. If you left voluntarily, the interviewer wants to know why to ensure you wouldn’t do the same with them. They want someone loyal and hardworking, and so, your answer can show whether this is likely or not.Of course, if you didn’t leave out of your own desire or decision, they want to know if you were fired and if so, why? Again, if you had to be fired for your conduct, for example, the interviewer might consider it as a red flag.These two outlying points can also show the interviewer what your motivations and ambitions are in terms of your career. Do you just leave a job when you find a better one and therefo re, show no loyalty? Are you just jumping from one opportunity to another without having a clear career path in mind? All of this is valuable information to the interviewer because it can highlight your future behaviour and decision-making.In essence, this question about your reason for leaving your last job is essentially a question about your future actions. The interviewer wants to know the reason so the company can evaluate the risk of this happening again. They are looking for a long-term employer after all â€" hiring and training new employees is not cheap.HAVE YOU ALREADY LEFT OR ARE YOU IN THE PROCESS OF LEAVING?There are essentially two different branches to answering the question. When you are asked about the reason you left your last job, you might:Still be employed and in the process of leaving if you get this job.Be unemployed because you left your last job either voluntarily or not.It’s important to use your answer as an opportunity to make this distinction. Now, let ’s look at both options and the different ways of talking about them in more detail.You are still employed but thinking about changing jobsWhile the question is looking for the reason you left your last job and therefore, implying the interviewer wants you to talk about a job you’ve left, it’s not a bad option here to consider why you might be changing jobs.If you are currently in a job, you are obviously looking to leave it for the role you’re interviewing.It’s a good idea to talk why this might be. You will be, after all, leaving one job voluntarily to try obtain another one.If you are in the process of considering this kind of transition from one job to another, it helps to start by thinking about the reasons you’re doing it. You want to consider this possible career change in terms of:What does it mean for your career? Are you moving upwards or downwards in the ladder or changing career paths altogether? Why?Why do you want the role you’re interviewing for? What is the motivation for getting the role?These will help you in creating a good answer about why you are thinking about leaving your job voluntarily. It will help the interviewer understand your passion or rationale for applying.Now, when it comes to giving an answer for looking to leave your job voluntarily, certain reasons stand out as the ‘good ones’. There are good explanations for looking to swap jobs just as there are ‘bad ones’.The GOOD reasons for leaving:The BAD reasons for leaving:Looking for career/professional growthChanging career directionLooking for new challengesLooking for growth you can’t achieve in your current roleWanting to move closer to familyHaving to move due to family/personal reasonsYou don’t like the company/role/employeesYou are boredYou find the job too difficultThe good reasons all speak about either your ambition and drive to develop your career. They are professional reasons showcasing your desire for growth and personal development.They migh t also be those personal reasons we all have to deal with. Your spouse might get a job and you want to relocate with them â€" all perfectly reasonable reasons to change jobs.On the other hand, the bad reasons are just excuses and don’t present a very desirable image of you as an employee. You can read more about these sorts of avoidable issues later in the post.You are currently unemployedOf course, it can also be likely you have left your previous job and you are currently unemployed and looking for a new job. In this scenario, you can either have left the previous job voluntarily or against your wishes.If you left voluntarily, it’s important to focus on the so-called good reasons mentioned above. You can use the same things â€" such as leaving to join a company with more growth opportunities â€" when talking about your voluntary leaving. Likewise, you want to avoid the bad reasons.On the other hand, if you were fired, you should be open and honest about it. Now, if you were fi red because the company had to lay off people due to financial difficulties, you can mention this.This is not a bad reason and it’s not necessarily your fault at all. Your job might have even been a short-term contract and you weren’t necessarily fired or laid off, your project just got finished.However, the tricky situation comes up when you’ve been fired for your conduct or performance related issues. How are you supposed to talk about this? Here’s a little chart on how to deal with the most common reasons you might be fired for: performance or personal conduct.Performance related firing Conduct related firing You should talk about the possible but neutral reasons for performance issues such as changes in what you were hired to do. For example, you had to start performing jobs that weren’t part of your job description.  You should talk about neutral reasons for having problems in how well you and the team got along. For example, you can talk about not seeing eye-to-eye w ith the team because of different expectations and bad goal alignment.The key is to avoid negativity and bad-mouthing  In either case, it’s important to talk about the new role. It’s easy to get desperate to get a job when you don’t have one. But you don’t want the interviewer to think that you’re just wanting a job, any job, because you are unemployed. You want to ensure you also mention why you applied for this role at this point in time and how you think it fits your skills and ambitions.Furthermore, you want to address the length of your unemployment, especially if it’s long. It’s not a surprise to anyone to be without a job for a few weeks or months. But if you’ve been without a job for more than six months in a row, you do want to make a quick note about it here.For example, the so-called good reasons to be without a job for a longer period are:Time spent studying or developing skillsTaking time off to start a familyLooking after a sick relativeTaking time off to travel and figure your next career moveOf course, here it’s important to show that you’ve not just sat home but tried to improve your skill set. Things like travel, studies and volunteering are good to mention. You can read more about unemployment and job interviews here.3 THINGS TO SHOW WITH YOUR ANSWERIt’s important to be direct with your answer and to keep it short. The answer to why you left your last job is not the most crucial so you don’t want to spend multiple minutes on it. You want to give your reason and move on.Now, there are three important elements, around which, you should build your answer. The one to highlight can sometimes depend slightly on the reasons you left your previous job. The three elements are:Ambition and driveWhen you left voluntarily and, to some extent, even when you left the job involuntarily, you want to talk about your ambition and drive to succeed professionally.Employers want workers who take their careers seriously and who are working toward professional fulfilment. The truth is that sometimes this means moving from one job to another.Therefore, it’s fine to talk about how you’re leaving a role to fulfil your ambition and dreams. You can highlight with your answer that this is the right career move for you to make right now.Appreciation for past jobAgain, in both cases, you should always highlight your appreciation for the previous role. Even though you might be leaving it for a better role elsewhere, it doesn’t mean you should hate on the role. In fact, you should point out the value of the job and the lessons you learnt in that role.No matter how difficult your reason for leaving might be, the job did teach you skills for the future â€" even if you find it hard to see that right now.Appreciating the opportunities you’ve had show you care and you value your ability to work in the first place. It shows the interviewer you’re not just mindlessly hopping from one job to another or hating on employers you don’t like.Furthermore, this allows you to highlight a skill and value you might need in the role you’re interviewing for. For example, you might say your previous job taught you a lot about customer service but you now want a role that puts those skills to use in a more challenging way.Skills and work ethicIndeed, as eluded above, you should include an element of skills and work ethic to your answer. This is especially important if you were fired or laid off.You want to move your answer from stating the reason to the lessons learned. So, you’d say that you were let go but that the experience taught you many good, valuable skills you can use in the new role.It’s also a good idea to highlight your understanding of the markets in situations like this. You can show your professionalism and work ethic by stating you understand the previous employer’s difficult task of finding people to let go in a turbulent financial atmosphere, for example.You want to highlight your awarenes s and the fact that each job is a valuable learning experience and sometimes the good option is to part ways.5 THINGS YOU DEFINITELY DON’T WANT TO SAYThe above has helped you prepare for this question by focusing on the things you should mention with your answer. You have the tools to frame your answer right.But it’s also important not to mess this answer by saying the wrong things. There are a few things you do not want to say when replying to this question.These would simply make your answer give the wrong impression and create more doubt about your employability.When answering the question, you have to avoid:Badmouthing your previous employerOf course, work relationships don’t always go well and you might end up losing your job in a really bad way. Your boss might have been a monster â€" not everyone is nice in this world.However, you do not want to talk ill of your previous employer even if you have the moral high ground to do so. Whatever the situation was, this job inter view is not the time to start airing dirty laundry.Making it about moneyJob interviews are not the time and place to talk about money. Just as you want to avoid talking about your salary during the job interview (the time is only ripe for this when you have an offer!), you also shouldn’t say you left a job for money.Everyone knows no one wants to work for free but your employer also doesn’t want to employ people who are only motivated by the paycheque.Lying about the reasonUnder no circumstance should you openly lie about the reason. The employer can find out.In many instances, they will check your references and they might contact your previous employers. They will know whether you were fired or if you just left on your own.This doesn’t mean you have, or should, say everything but omitting things isn’t really lying in this instance. The main thing is that you have to be honest about the big point: did you leave voluntarily or not.Being vague about your career aspirationsYou can’t interview for a job and make it sound like you’re just trying new things. This is a job interview and you have to be passionate about the job.Sure, you might be soul searching but you shouldn’t say this. As mentioned just above, you don’t have to tell everything. You can simply say you left because the previous position didn’t allow you to let your creative side show, which is why you’re excited about this opportunity.Always make each answer sound like you want this job and this job in particular because you are the right candidate.Blaming the circumstancesJust as you shouldn’t be badmouthing the previous employer, you also don’t want to blame to circumstances. The economy might be bad and the regulations might have forced your previous employer to lay off people. But this isn’t about pity and you can’t make it just about your victimhood.Don’t be negative but focus on the opportunity ahead of you and how you think â€" once again â€" that you are the righ t candidate for this exciting opportunity.10 EXAMPLE ANSWERS WHY THEY ARE GOODYou know have the tools to start building a proper answer. You know how to best deal with your current situation and the reasons for leaving your last job that are good. You also know how to avoid saying the wrong things.To bring it all together, here are 10 example answers to draw inspiration from. Remember these are to help you with your own answer and not to be copied word-for-word.Each answer reflects a slightly different reason to ensure you can find something relatable to your current situation.“I have/had been working with the organisation for a decade and felt that it’s time for a new challenge.”This example is short and makes the good point of you looking forward to developing and advancing your career. It also shows your loyalty and work ethic, as it highlights how long you did say in the previous company â€" so you’re not just job-hopping.“I have loved working in my current company bu t my passion has always been in fashion. I saw this opportunity to use my communication skills and in the field I’m passionate about and I want to take it â€" I feel it’s time for a change.”This example is good when you are changing from one industry to another. It also highlights those transferable skills you can use and makes the point of you looking forward to developing your skills.“My company made a lot of organisational changes in the last year, brought in new management and I felt this is a good time for me to look for something refreshing as well.”Change is not bad and we all need it â€" this example doesn’t point the blame but still shows honestly that the previous organisation didn’t feel like the right fit any longer. You are honest but not going into too much detail about what might have happened.“I was hired for a certain role but over the years I feel my responsibilities have changed. I feel my skills are not necessarily in best use and I feel it’s ti me to find a position that fits my skills better, like this one.”Jobs do change and it’s no shame to mention it. This example answer is honest and shows your professional and personal understanding â€" you want a role that uses your skills for the best.“I wanted to take in new responsibilities and advance in my career and my previous job didn’t offer enough opportunities for this.”Again, you are highlighting your ambition and desire to grow your career. Just make sure you use an example like this when the position you’re interviewing for is a step-up. You can’t legitimately say you’re looking to advance your career if you go from a big managerial role to a junior role.“My spouse is getting transferred in the city and while I’m sad to leave a job I love, I’m excited for the new opportunities and challenges a new role will bring.”If you are moving due to family reasons, you should be open about it. Just make sure, like in the above example, to mention how much you like the new challenge and you’re excited about working for the new company â€" you don’t want to make it sound like this is just due to circumstances and any job would do.“I had to quit my last job for family issues. Those have now been resolved and I’m looking forward to starting to work again.”Again, if family or personal issues forced you out, just keep it short and simple. You don’t have to talk about the issue in detail. Remember to showcase your enthusiasm for the new life and career ahead!“The economic downturn had a big impact in the shoe industry and the company had to lay off a lot of people. We agreed with management that I should look for other opportunities.”Be open and honest without blaming anyone. You can also show the higher ground by saying how you all worked it out together and you, perhaps, left voluntarily.“The management and I had problems communicating and they chose to let me go. I feel that was probably for the best, as my skills weren ’t the perfect fit for the role.”You were fired and you can be open about it. This happens and the example above shows how you can talk about it without sounding bitter or negative. You don’t go into too much detail but you also don’t make it sound like you’re hiding something.“I was hired for a project and after we successfully completed it, the company didn’t have any more need of my skills at that time. This project taught me a lot of skills I want to now put to use in a more permanent position.”If you had a part-time contract, then it’s a good idea to talk about it. You should, however, highlight your desire to get a permanent position â€" especially if the role you’re interviewing for is one.CONCLUDING REMARKSAnswering the question “Why did you leave your last job” can seem rather daunting. It’s also a question many get wrong because they don’t talk honestly and directly about the reason. But the answer should be about the real reason without the nee d to get into the detail.As the above examples have shown, you can be open without giving a lecture or injecting negativity to your answer.You have to understand interviewers will have the opportunity to find out what your work history has been. They also understand people want change and new opportunities.In fact, your ability to show passion and ambition to your new role will be a good way to answer this question.So, take the above tips on board and impress your interviewer by nailing this common job interview question in style!

Monday, May 25, 2020

Does Inequality Help Or Hurt Democracy / Democratization

Does inequality help or hurt democracy/democratization, or neither? You may find that it helps to discuss not only economic but also ethnic inequalities and divisions. In constructing your argument, make sure you discuss Tilly (2007), Ansell and Samuels (2014), and Blaydes and Chaney (2013). Inglehart NEED ANOTHER ARTICLE Democracy is a very interesting governmental arrangement to come too. It first started out as only certain people, the rich males of ancient Greece had the power to vote and be citizens, while no one else was able to be a citizen and be a full part of the democracy. This notion of what a democracy is slowly evolved out of different revolutions and ideas. WE saw great leaps forward in what democracy is with the US revolution where the cry was â€Å"No taxation without representation.† To the French revolution that so much has been studied about. To the modern day, where we have seen the Arab spring rise and fall, with some countries making modest reforms and people fighting for as many reforms that they can get, to be equal among each other. Pure equality is the striving force that we all try to reach with democracy and will truly never get there. The evolution of democracy and the states is crafted by Charles Tilly, he believes that democracy is the interaction between state and citizen, and more specifically the political rights and civil liberties of the citizens of the government. Tilly was correct in the notion that to the Greek city states of the 4thShow MoreRelatedTransitions to Democracy and Democratic Consolidation2291 Words   |  10 PagesTransitions to democracy have been explained in various ways. Modernization for instance, is one theoretical approach to explain why countries democratize. Additionally, social and cultural factors have also explained democratization, as well as, international factors. It becomes deductive to attribute democratization to any one single theory as modernization works with social and cultural factors that are also impacted by international factors. It appears as if they all contribute in one way orRead MoreInstitution as the Fundamental Cause of Long Tern Growth39832 Words   |  1 60 Pagespolicies across countries. 1 1 incentives in society. Without property rights, individuals will not have the incentive to invest in physical or human capital or adopt more eï ¬Æ'cient technologies. Economic institutions are also important because they help to allocate resources to their most eï ¬Æ'cient uses, they determine who gets proï ¬ ts, revenues and residual rights of control. When markets are missing or ignored (as they were in the Soviet Union, for example), gains from trade go unexploited and resourcesRead MoreGender-Based Disaster Relief And Ngo Efforts: A Case Study10156 Words   |  41 Pages(APF) carried out effective search and recuse ( SAR), despite several limitations. The first assistance from neighboring countries was from china and India they send their Air Force and Medical Corps with rescues team within hours of the disaster to help launch relief operations and later on 134 international SAR teams from 34 countries provide support. Temporary shelters were established immediately in Kath mandu with official support in designated public spaces. Thus, the supply of non-food itemsRead MoreOrganisational Theory230255 Words   |  922 PagesThis requires that they have a deeper than superficial understanding of management and organization issues. McAuley et al. helps student and managers understand organizational performance without having to go through extensive reading. It deepens their understanding of issues with which they are confronted in practice, by putting them into a larger context. This book really helps students and managers to become wiser. Professor Renà © Tissen, Nyenrode Business University, The Netherlands This book willRead MoreThe Rise of Social Media and Its Impact on Mainstream Journalism21031 Words   |  85 Pages‘At its most basic sense, socia l media is a sh ift in how people discover, read and share news, information and content . It s a fusion of sociology and technology, transforming monologue (one to many) into dia log (many to many ) and is the democratization of information, transforming people from content readers into publishers. Businesses also refer to socia l media as user-generated content (UGC) or consumer-generated media (CGM).’ 3 Tim O’Reilly: ‘Web 2.0 is the business revolution in the computer

Thursday, May 14, 2020

The History of the Valentines Day Origins

St Valentines Day has roots in several different legends that have found their way to us through the ages. One of the earliest popular symbols of Valentines day is Cupid, the Roman god of love, who is represented by the image of a young boy with bow and arrow. Several theories surround the history of Valentines Day. Was There a Real Valentine? About 300 years after the death of Jesus Christ, the Roman emperors still demanded that everyone believe in the Roman gods. Valentine, a Christian priest, had been thrown in prison for his teachings. On February 14, Valentine was beheaded, not only because he was a Christian but also because he had performed a miracle. He supposedly cured the jailers daughter of her blindness. The night before he was executed, he wrote the jailers daughter a farewell letter, signing it From Your Valentine. Another legend tells us that this same Valentine, well-loved by all, received notes while in his jail cell from children and friends who missed him. Bishop Valentine? Another Valentine was an Italian bishop who lived at about the same time, A.D. 200. He was imprisoned because he secretly married couples, contrary to the laws of the Roman emperor. Some legends say he was burned at the stake. Feast of Lupercalia The ancient Romans celebrated the feast of Lupercalia, a spring festival, on the 15th of February. It was held in honor of a goddess. Young men randomly chose the name of a young girl to escort to the festivities. With the introduction of Christianity, the holiday moved to the 14th of February. The Christians came to celebrate February 14 as the saint day that celebrated the several early Christian martyrs named Valentine. Choosing a Sweetheart on Valentines Day The custom of choosing a sweetheart on this date spread through Europe in the Middle Ages, and then to the early American colonies. Throughout the ages, people also believed that birds picked their mates on February 14. In A.D. 496, Saint Pope Gelasius I declared February 14 as Valentines Day. Although its not an official holiday, most Americans observe this day. Despite the odd mixture of its origins, St. Valentines Day is now a day for sweethearts. It is the day that you show your friend or loved one that you care. You might send candy to someone you think is special or send roses, the flower of love.  Most people send valentine, a greeting card so named for the notes that St. Valentine received in jail. Greeting Cards Probably the first greeting cards, handmade valentines, appeared in the 16th century. As early as 1800, companies began mass-producing cards. Initially, these cards were hand-colored by factory workers. By the early 20th century, even fancy lace and ribbon-strewn cards were created by machines.

Wednesday, May 6, 2020

Speech Language And The Deaf World Essay - 1746 Words

Throughout time, Speech Language Pathologists and the Deaf World have had a less than amicable relationship. Audism—the belief that hearing makes an individual superior—has been prevalent throughout the entire history of the Speech Language and Hearing Sciences field. As an individual who hopes to pursue a career as an SLP in the future in order to help those with communication disorders, I experience a lot of cognitive dissonance about my ties with the Deaf Community. While I do not think Deaf people who primarily use ASL have a communication disorder, or necessarily need the help of an SLP, I know that there will be instances where I will be working with Deaf individuals in my future. It is my hope that I can use my background in Deaf Culture and ASL when working with Deaf individuals, as to not display any audism and make sure that they feel respected and equal. I have personally witnessed a lot of tension between the SLP field and the Deaf world, and would like to e xplore this relationship further. It is important to look at both the history of the relationship between the two fields, as well as the current relationship, in order to find ways for the SLP field to make the Deaf community feel included in the future. The experiences Deaf individuals have had with SLP’s were overwhelmingly negative from the start. Although the official field of Speech Language and Hearing Sciences was not recognized until 1925, practices involved in the field can be traced back to theShow MoreRelatedThe Importance Of Language On Deaf Children1582 Words   |  7 PagesDeaf and Muted In every facet of life, language plays a critical role. Virginia Frazier-Maiwald describes the significance of language saying, Language is the glue that allows us to establish and maintain our relationships. It is the way in which we transmit our most intimate thoughts and feelings. 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They affected pedagogy: abandoning classes, closing the gates to the school, refusing to budge until their demands were met. They altered the power structure and strengthened their own community: rejecting the newly appointed president and having many of the faculty join their cause. Not long into the protests, deaf schools in Canada and West Germany closedRead MoreWho Has Influenced Deaf Literature More Than George Veditz961 Words   |  4 Pagesinfluenced deaf literature more than George Veditz. I like to label him as a hero, among other adjectives. Born in August 13th, 1861, Veditz became deaf at the age of 8 due to scarlet fever, according to Gallaudet.edu. After becoming deaf, he was privately tutored for 6 years until the age of 14. He then later enrolled in the Maryland School for the Deaf. He then received his masters from Gallaudet in 1887. After this, he moved to Colorado Springs where he taught at the Colorado School for the Deaf forRea d MoreDeafness And Other Communication Disorders984 Words   |  4 PagesFrom a young age children are taught to perceive the world through their five senses: smell, taste, touch, sight, and hearing. However, not every person has the privilege to use all of their senses. The people who have the benefit of all five senses often take for granted their ability and sometimes even marginalize people who do not have the same abilities. This research paper will focus on the issues that those who cannot hear face every day. According to the National Institute on Deafness andRead MoreThe History of Deaf Education Essay1417 Words   |  6 Pagesbefore Thomas Gallaudet founded the first permanent school for the deaf in America, controversy as to the educability and best method of communicating with the deaf have existed. In fact, in the Biblical Times section of the book The Deaf Community in America Socrates, in conversation with Hermogenes is quoted saying, â€Å"Suppose that we have no v oice or tongue, and wanted to indicate objects to one another, should we not, like the deaf and dumb, make signs with the hands, head and the rest of the bodyRead MoreRacial Stereotypes Of Deaf And Deaf868 Words   |  4 Pagesto be a great misfortune, but being deaf does not limit the abilities of a person. Members of the Deaf community consider deafness to be normal rather than a disability. A deaf people can do anything a hearing person can do, such as, drive, participate in group activities, communicate, and have normal lives. Deaf In the film â€Å"Through Deaf Eyes†, an HDTV documentary including interviews, personal stories, and historic accounts, the prejudice and affirmation of Deaf culture is revealed to show hearing

Tuesday, May 5, 2020

Materiality Guidance Major Auditing Firms -Myassignmenthelp.Com

Question: Discuss About The Materiality Guidance Major Auditing Firms? Answer: Introducation Audit planning is the procedure under which various strategies are developed for conducting the projected result that also defines the audit scope within the company. The nature, size and time for audit plan can be varied. It further depends on the size of the business. If the company has large scale business the planning of strategies and their implementation will take large time and overall scope of the audit may also go up (King and Oracle International Corp 2014). Further the audit plan includes the plan for assessing the risk and responses to those risks for analysing the material misstatement. However, the plan is not discrete phase of the audit rather it is the iterative and continuous process that started immediately after the completion of previous audit and then continues till the completion of current audit. Analytical review It is the auditing process based on the ratios among the accounts and it tries to recognize the significant changes. This can be useful in focussing the general areas under which the financial statements are not correct or where the transactions are misclassified. Once the evaluation recognizes the concern areas, the auditor shall conduct further investigation for focussing on the source of underlying concerns (Moeller 2013). The procedure of analytical review includes the comparison of the ratios or recorded amounts with the expectation developed by auditor. The expectations are developed by the auditor through identification prior period financial information, anticipated results and available information. Preliminary judgement for materiality Preliminary judgement regarding materiality is established by the auditor through choosing the base that is multiplied by the percentage factor for determining initial qualitative judgement regarding materiality (Arens et al. 2015). Further, the amount can be updated for the quantitative factors that are relevant for engagement. Materiality is the judgement on how much important the item is under the financial statement. It is the misstatement of the item that may affect the opinion of the auditor on whether the statement represent true and fair view of state of affairs (Gurov and Milgunova 2016). Rational for selection It can be identified that from the trial balance of Mattjon Corp that the sales of the company has been increased from 187,450 in 2015 to 203,125 in 2016. However, the cost of sales has been increased reduced from 63,595 to 54,471. This resulted into the increase of gross profit from 123,855 to 148,654 that is by 20% as compared to the previous year. Assertion and explanation Generally the cost of sales increases with the increase in sales level unless the maximum part the costs are fixed. Here in the given case of Mattjon Corp though the sales have been increased, the cost of sales has been reduced as compared to the previous year. Therefore, chances are there that the management has manipulated sales and cost of sales to record higher profit so that the potential investors make decisions for investing in the company (Titera 2013). Chances are also there that the transfers of goods within the company are treated as sales to third party. Recommended audit procedure The auditor shall analyse the sales cycle of the company for determining the reliability of that. If the sales cycle of the company is strong then the testing number for transaction can be reduced by the auditor. The auditor shall select random sample from the transaction and analyse the associated invoice, purchase orders and the customer statements. Further, the numbered invoices for sales shall be analysed to ensure that all the invoices are taken into consideration (Eilifsen and Messier 2013). Another thing that must be checked is that the cash sales shall be matched with the cash receipts and the credit sales shall be matched with the account receivables of the company. If any errors or fraud is found then the auditor shall increase the number of transaction for testing purpose. Rational for selection It can be identified that the instead of increase of sales and gross profit as compared to the previous year, the net profit of the company reduced. The net profit of the company for the year 2015 was 122,145 whereas the net profit for the year ended 2016 was 106,874 and the reduction was by 12.5% as compared to the previous year. Assertion and explanation Generally the net profit of any company goes up with the increase in sales level and gross profit if the expenses are maintained at the same level. Here in the given case of Mattjon Corp though the sales as well as gross profit have been increased, the net profit of the company has been reduced by 12.5% as compared to the previous year (Legoria, Melendrez and Reynolds 2013). Therefore, chances are there that the management has manipulated expenses to record lower net profit. Recommended audit procedure In the very 1st step the auditor shall re-calculate the major calculation to find out the calculations is not misstated. It shall be started with income part to confirm the total revenue equates the total of income lines. The same process shall be repeated for the categories of expenses. The difference among income and expenses shall be calculated manually. Once the calculation is complete, the vouchers for expenses shall be checked and matched with the recorded amount. Further, proper authorization on each voucher shall be checked properly (Hayes, Wallage and Gortemaker 2014). Rational for selection It can be recognized from the trial balance that the inventory has been increased from 175,000 in 2015 to 189,000 in 2016. The increase is 8% as compared to the previous year. Therefore, there shall be new purchases on account of inventories. Assertion and explanation Inventory is an item that is susceptible to the intentional or unintentional error, fraud or misstatement. Amount of inventory also varies on the basis of the method of valuation used by the company. Further, the physical inventory is exposed to the risk of theft or embezzlement. The costs of the inventories are also exposed to miscomputation if the appropriate rate is not applied while calculating the value of inventory. Recommended audit procedure Physical inventory shall be checked to assure that the inventory count matches with the recorded inventory quantity. Further, the auditor shall check that the method used for inventory sell that is LIFO or FIFO has been applied consistently throughout the year for all the items. As it can be seen that the inventories have been increased as compared to the previous year the increase must be checked with the purchase invoice and physical count of the same. Further, the cost of each item and purchase numbers for each item shall be analysed so that it matches with the total inventory. Moreover, the inventory with high value and high purchase cost shall be re-calculated to check that appropriate amount has been recorded under inventory. Rational for selection The wages has been reduced from 53,000 in 2015 to 46,816 in 2016 that comes to reduction by 12%. Chances are there that the payroll system has been misstated to record higher profit. Assertion and explanation As most part of the audit work with regard to wages are performed under the internal audit, the external auditor may place some reliance on the work of them. However, owing to the volume and nature of the payroll transaction chances are there that the internal auditor may overlook some transactions unintentionally (Albertini 2013). Therefore, the external auditor shall go through all the transactions or the transactions with higher payment to assure that no misstatement exists there. Recommended audit procedure To analyse the control system on wages the auditor shall start with considering the objectives that the control activities are designed to achieve. Te important control objectives with regard to the wages are ensuring that the employees are paid for the work done only, ensuring that wages are paid only to the valid employees (Moroney and Trotman 2016). Further, as the wages of the company has been reduced as compared to the previous year the auditor shall check the name of the employees who have retired or left during the year. This shall be checked to assure that no employees remained unpaid or paid at lower amount than they are entitled to get. Rational for selection Expenses with regard to the superannuation have been reduced to 4,447 in 2016 as compared to 4,770 for the year 2015. Therefore the superannuation has been reduced by 7% that may have direct association with the payroll expenses and number of employees in the company. Assertion and explanation Superannuation expenses are carried accounting the employer to provide retirement benefits to the employees. It has been identified from the trial balance that the wages have been reduced by 12% as compared to the previous year whereas the superannuation expenses have been reduced only by 7%. Generally, if the wages expenses have been reduced there must be reduction of the number of employees (Mao 2014). Therefore, the superannuation expenses shall also be reduced accordingly with the reduction in wages. However as the case for Mattjon Corp is not same therefore, the superannuation expenses must be analysed. Recommended procedure The auditor must ensure that the payment of superannuation is as per the regulation of superannuation. Further the auditor shall analyse the accuracy and validity of the financial records with regard to the superannuation and shall make sure that the fund is compliant with the rules of superannuation (Brown-Liburd, Issa and Lombardi 2015). The analysis shall include the registration of the company and its employees, cancellation of registration, if any, changes in any details, reporting obligations and ongoing requirements. Thereafter the superannuation register shall be matched with the employee register to match the details like retirement of any employee and new addition of any employee and make it sure that the superannuation payment matches with the employee register. It will further ensure that the payment is not mad for any fictitious employee or higher payment is not made as compared to the entitlement. Rational for selection The amount of other income has been reduced from 25,000 in 2015 to 1,000 in 2016. It results into the reduction by huge 96% as compared to the previous year. Assertion and explanation As the other income has been reduced by huge 96%, chances are there that the incomes are manipulated to lower the amount of profit. There may be instances that the incomes have not been recorded or recorded at lower amount than actually received (Arens et al. 2016). Recommended procedure The auditor shall compare the other income sources for the previous year with the current year. The sources from where the income has not been received in the current year or very low income received shall be analysed. The auditor further questions the management regarding the possible reason of income reduction. The validity of the possible reasons must be evaluated before taking any final decision. Reference Albertini, E., 2013. Does environmental management improve financial performance? A meta-analytical review.Organization Environment,26(4), pp.431-457. Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E., 2016.Auditing and assurance services. Pearson. Arens, A.A., Elder, R.J., Beasley, M.S. and Jones, J., 2015.Auditing: The Art and Science of Assurance Engagements. Pearson Canada. Brown-Liburd, H., Issa, H. and Lombardi, D., 2015. Behavioral implications of Big Data's impact on audit judgment and decision making and future research directions.Accounting Horizons,29(2), pp.451-468. Eilifsen, A. and Messier Jr, W.F., 2013, May. Materiality guidance of the major auditing firms. InInternational Symposium on Audit Research Conference. Gurov, V. and Milgunova, I., 2016. Improving of assessment methodology of the audited organizations performance at the stage of audit planning. -, (157), pp.115-118. Hayes, R., Wallage, P. and Gortemaker, H., 2014.Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. King, N., Oracle International Corp, 2014.Audit planning. U.S. Patent 8,712,813. Legoria, J., Melendrez, K.D. and Reynolds, J.K., 2013. Qualitative audit materiality and earnings management.Review of Accounting Studies,18(2), pp.414-442. Mao, M., 2014, June. Experimental Methods of Materiality Judgment on Auditors Experience and Performance. In3rd International Conference on Science and Social Research (ICSSR 2014). Atlantis Press. Moeller, R.R., 2013. Role of Internal Audit in Enterprise Risk Management.COSO Enterprise Risk Management: Establishing Effective Governance, Risk, and Compliance Processes, Second Edition, pp.247-266. Moroney, R. and Trotman, K.T., 2016. Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports.Contemporary Accounting Research,33(2), pp.551-575. Titera, W.R., 2013. Updating audit standardEnabling audit data analysis.Journal of Information Systems,27(1), pp.325-33