Health and Safety Problems in Rio de Janeiro

There are many health and safety problems that people in Rio de Janeiro are currently facing today. Probably one of the main problems that Rio has is its large crime rate. Rio de Janeiro has been known for its high crime rate by the State Department for the past 25 years. Crime statistics continues to be critically high and rising levels of crimes in the city of Rio de Janeiro are indicative of organized crime units. They are dealing with categories of rape, theft, gangs, drug abuses and kidnapping.Many different kinds of robberies are held in the city, especially street robberies and even robbery in your vehicle during the night. It is even difficult for tourists to come visit Rio de Janeiro because of the high crimes rates. Many tourists have experienced or seen both robbery and fraud in the city. Some even experienced rape. On April 3rd , 2012 an American woman visiting Brazil with her boyfriend was raped and beaten by 3 men onboard a bus. There should be a stricter system of law r rather have the government pass a new law regarding the issues of these crimes.That would help the city of Rio to reduce the crimes happening there. Rio de Janeiro has been known for having many slums in the city, and these areas are called favelas. Rios favelas have been statistically the center of high crimes rates. Since the 1980s, nearly every Rio favela was controlled by violent drug gangs or criminal organizations. Rio de Janeiro has over 1,000 favelas. At one point, the favelas were the home of the most wanted man in the city of Rio de Janeiro.There were many drug gangs and many people walking in the streets armed with weapons, fearing neither the police nor the government. Innocent people living in the area were afraid of the gangs. There were also many robberies and rape in the slums. In order to take care of the crime problem in their slums they established what is known as the Favela Pacification Program (FPP) first introduced in November 2008. It recruited thousands of police to secure and watch over almost every part of Rio's favelas.They established permanent presence called Unidade de Policia Pacificadora (UPP). Police took care and arrested violent drug gangs and even had the most known gangs in the slums in their custody. Because of this they were able to reduce the crime rates drastically in Rio de Janeiro. Another result of the UPPS formation is the decline of homicide rates in the city. Since 2005, homicides in the state and city of Rio de Janeiro have declined over 50 percent in real numbers and in the homicide rate.The homicide rate in the ity of Rio de Janeiro has dropped dramatically from 42 homicides per 100,000 in 2005 to 24 homicides per 100,000 in 2012. Another health issue in Rio de Janeiro is the infant mortality rate. In Rio de Janeiro the rate varies greatly from region to region. In 2008, the citys overall average was 19 deaths for every 1,000 live births until 12 months old. Barra da TiJuca, a richer neighborhood in Rio reco rded 6 deaths per 1,000 live births while another town in Rio has a rate of 21 deaths per 1,000 births. This shows the difference between the rich and the poor areas of Rio.As for prenatal care for pregnant women in Rio, only 32% of women met the target of seven visits during pregnancy. The lack of prenatal care reflects the high percentage of infant mortality. To help with the issues of infant mortality rate, Rio should issue more health centers for women or people in need of health care, especially in the slums ot Rio. Not many people can attord medical care so it would help the people to have mini health centers around their neighborhood. Women would better be able to come for checkups during pregnancy.

Leadership Style and Performance Essay

An overview of the topic of leadership styles summarizes that the existing studies on how performance is affected by leadership style is separated into important phases. Early studies on leadership (frequently categorized as ‘trait’ studies on leadership) concentrated on identifying the personality traits which characterized successful leaders (Argyris, 1955; Mahoney et al. , 1960). According to them successful leaders are ‘naturally born’ and those they have certain native characteristics which distinguish them from non-leaders (see Stodgill, 1948). However, there was significant difficulty in validating these characteristics led to widespread criticism of this trait approach, signaling the emergence of ‘style’ and ‘behavioral’ approaches to leadership (Stodgill, 1948). Style and behavioral theorists shifted the emphasis away from the characteristics of the leader to the behavior and style the leader adopted. The primry conclusion of these studies is that adoption of democratic or participative styles by leaders are more successful (see, for example, Bowsers and Seashore, 1966). In this sense, these early studies are focused on identifying the ‘one best way of leading’. Similarly to trait theories, the major weakness of style and behavioral theories is the ignorance of how important role situational factors play in determining the effectiveness of individual leaders (Mullins, 1999). It is this limitation that gives rise to the ‘situational’ and ‘contingency’ theories of leadership (for example, Fiedler, 1967; House, 1971; Vroom and Yetton, 1974) which shift the emphasis away from ‘the one best way to lead’ to context-sensitive leadership. Although each study emphasizes the importance of different factors, the general tenet of the situational and contingency perspectives is that leadership effectiveness is dependent on the leader’s diagnosis and understanding of situational factors, followed by the adoption of the appropriate style to deal with each circumstance. However, recent studies on leadership have contrasted ‘transactional’ leadership with ‘transformational’. Transactional leaders are said to be ‘instrumental’ and frequently focus on exchange relationship with their subordinates. In contrast, transformational leaders are argued to be visionary and enthusiastic, with an inherent ability to motivate subordinates. Although the brief summary above indicates that research into leadership has gone through periods of skepticism, recent interest has focused on the importance of the leadership role to the success of organizations. Fiedler (1996), one of the most respected researchers on leadership, has provided a recent treatise on the importance of leadership by arguing that the effectiveness of a leader is a major determinant of the success or failure of a group, organization or even an entire country. It has been argued that one way in which organizations have sought to cope with the increasing volatility and turbulence of the external environment is by training and developing leaders and equipping them with the skills to cope. These claims are based on the assumption of a direct link between leadership and organizational performance. This assumption requires critical review. Widely celebrated cases of a direct leadership–performance link may be found in numerous anecdotal accounts of improvements of company performance attributed to changes in leadership (see, for example, Nicholls, 1988; Quick, 1992; Simms, 1997). However, empirical studies into the links between leadership and performance have been lacking. One notable exception is the detailed study of the impact of leadership on performance in the somewhat surprising context of Icelandic fishing ships. Thorlindsson (1987) suggests that variations in the performance of different fishing ships, under identical conditions, can be accounted for by the leadership skills of captains. Over a three-year period, Thorlindsson revealed that the leadership qualities of the ship captains accounted for 35 to 49 per cent of variation in the catch of different crews. Other studies which examine the links between leadership and performance coincide with the re-emergence of the ‘one best way to lead’ debate. Of particular relevance is the resurgence of interest into charismatic leadership, which is frequently referred to as transformational leadership (Bass and Avolio, 1993). A number of researchers theorize that transformational leadership is linked to organizational performance. Conceptually, it is argued that the visionary and inspirational skills of transformational leaders motivate followers to deliver superior performance. In summary, much of the above evidence presented as supporting the claim of a leadership–performance link is anecdotal and frequently over-concentrates on the ‘transformational’ role of leaders in corporate successes. It would appear that few studies have responded to the observation of Porter and Mckibbin (1988) that much of the research reported as supporting this claim is either inconclusive or empirically suspect. The limited or inconclusive character of research findings in this area suggests the need to investigate further the nature of the relationship between leadership and performance. Several different categories of leadership paradigms have been suggested by various researchers. For example, Bass (1985) stated that there are four dimensions of transformational leadership, three dimensions of transactional leadership, and a non-leadership dimension of laissez-faire leadership (Bass, 1985). Avery (2004) suggested categorizing leadership into four leadership paradigms, while Goleman (1995) prefers six leadership paradigms. Despite Bass’s (1985) model being acclaimed as making a major contribution to leadership, his theory has been criticized for various reasons (Yukl, 1999). One criticism is that his model overemphasizes the importance of one or two leadership paradigms (e. g. transactional and visionary), omitting the classical and organic paradigms Bass asserts that visionary (transformational) leaders are nearly always more effective than transactional leaders, but others (e. g. Judge and Piccolo, 2004; Wallace, 1997) dispute this. While this in itself does not invalidate the concept of visionary leadership, Bass attributes more to visionary (transformational) leadership than perhaps he should. As Avery (2004) suggested, both transactional and visionary leadership are valid forms of leadership, but visionary leadership may be applicable more broadly, including in situations where there are insufficient resources for the manager to rely on supplying external rewards (Judge and Piccolo, 2004), or where the situation is complex and ambiguous, and relies strongly on follower knowledge and commitment. Avery suggests that there are other situations in which transactional leadership is the appropriate form of leadership, such as when followers are unwilling or unable to commit to the leader’s vision. In contrast with Bass’s (1985) model, Avery’s (2004) paradigms provide a broad basis allowing for different forms of leadership that have evolved at different times and in different places. The paradigms are useful for showing that there is no single best way of thinking about leadership, rather that different kinds of leadership reflect social and historical roots. Avery’s paradigms allow leadership to depend on the context, respond to organizational needs and preferences, and involve many interdependent factors that can be manipulated (Bryman, 1992; Shamir and Howell, 1999; Yukl, 1999). Avery (2004) proposes 13 indices to differentiate between her four paradigms: classical, transactional, visionary, and organic. The nine indices included in this review are decision making, range of staff’s power, power distance between leader and the staff, key player of the organization, source of staff’s commitment, staff’s responsibility, situation of management and leadership in the organization, situation of diversity in the organization and situation of control in the organization. These nine criteria are considered more relevant for differentiating the four leadership paradigms than the other four criteria. Each paradigm is discussed in turn, including the distinguishing characteristics using the above nine criteria. Classical leadership is probably the oldest paradigm with its origins in antiquity, and is still used in contemporary organizations (Avery, 2004). This paradigm reflected the prevailing view in the business literature until the 1970s when the human relations movement led to more of a focus on followers and their environment. According to Avery (2004), classical leadership refers to dominance by a pre-eminent person or an ‘elite’ group of people. This leadership can either be coercive or benevolent or a mixture of both. This happens because the elite individual or group commands or maneuvers other members to act towards a goal, which may or may not be explicitly stated. The other members of the society or organization typically adhere to the directives of the elite leader, do not openly question their directives, and execute orders largely out of fear of the consequences of not doing so, or out of respect for the leader, or both (Avery, 2004). Classical leadership has some limitations. The first occurs where the leader cannot command and control every action, particularly as situations become more complex and beyond the capacity of one person; or when additional commitment from followers is needed to get a job done, such as in reacting to changing circumstances; or when ideas about leadership change and followers no longer accept domination, or follower commitment starts to wane for other reasons. Another limitation is that this paradigm often relies on the idea of a ‘great person’, implying that only a select few are good enough to exercise initiative, and this belief can encourage followers to deskill themselves nd idealize the leaders. Followers then seek and hold little power, leave the leader accountable for organizational outcomes, and make relatively little contribution to the organization (Avery, 2004). According to the nine distinguishing indicators, under the classical leadership paradigm leaders normally use an autocratic style for making decisions, involving followers in the decision making process never or very little; they do not empower followers. Followers have almost no power in the organization and as classical leaders tend to be highly directive, followers can be unskilled. The source of followers’ commitment comes from their fear of or respect for the leaders; the technical system becomes more regulating; the operations in the organization become more routine and predictable; and the organization is highly controlled by the leaders (Avery, 2004). A transaction or exchange process is the basis of the commonly employed transactional leadership paradigm (Evans and Dermer, 1974; House and Mitchell, 1974). The transactional leader recognizes subordinates’ needs and desires, and then clarifies how those needs and desires will be met in exchange for subordinates’ work. By clarifying what is required of subordinates and the consequences of their behaviors, transactional leaders are able to build confidence in subordinates to exert the necessary effort to achieve expected levels of performance. According to Judge and Piccolo (2004), three dimensions of transactional leadership are contingent reward, management by exception-active, and management by exception-passive. Contingent reward is the degree to which the leader sets up constructive transactions or exchanges with followers. The leader clarifies expectations and establishes the rewards for meeting these expectations. In general, management by exception is the degree to which the leader takes corrective action on the basis of results of leader-follower transactions (Judge and Piccolo, 2004). As noted by Howell and Avolio (1993), the difference between management by exception-active and management by exception-passive lies in the timing of the leader’s intervention. Active leaders monitor follower behavior, anticipate problems, and take corrective actions before the behavior creates serious difficulties. Passive leaders wait until the behavior has created problems before taking action (Howell and Avolio, 1993; Judge and Piccolo, 2004). According to Avery (2004, p. 34), under the transactional leadership paradigm, leaders adopt a consultative style for making decisions. They engage in different degrees of consultation with individual followers, but the leaders remain the final decision-makers. Leaders do not very often empower followers, and followers have very low power in the organization apart from being able to withdraw from or contribute more of their labor. Compared with classical leadership, under transactional leadership the source of followers’ commitment comes from the rewards, agreements, and expectations negotiated with the leader rather than from their fear of, or respect for, the classical leader. The technical system becomes more regulating, the operations in the organization become more routine and predictable, and the organization is mostly highly controlled by the leaders. Avery (2004) argues that under transactional leadership, the followers’ knowledge base can be somewhat higher than under classical leadership. Compared with classical leaders, transactional leaders require staff somewhat more skilled on specific tasks. In the last three decades, visionary (transformational, charismatic) leadership has received increasing attention (Bass, 1985, 1998; Burns, 1978; Conger and Kanungo, 1987; House, 1977). It added a new dimension to organizational studies, namely the visionary aspect of leadership and the emotional involvement of employees within an organization. The basic notion is that a visionary leader can create an impression that he or she has high competence and a vision to achieve success. Subordinates are expected to respond with enthusiasm and commitment to the leadership objectives, and may be recruited because they share the vision. Bass (1985, 1998) developed a theory of visionary or transformational leadership whereby the leader inspires and activates subordinates to perform beyond normal expectations. According to Avery (2004), visionary leadership has limitations, even with the current literature’s overwhelmingly positive view of it. Nadler and Tuschman (1990) pointed out that the unrealistic expectations followers often place on visionary leaders can create disappointment if things do not work out. Followers can become dependent on visionary leaders, believing that the leader has everything under control. Also, innovation can be inhibited if people become reluctant to disagree with a visionary leader. Avery (2004, p. 39) distinguishes the visionary leadership paradigm from the other three paradigms as follows. First, leaders employ a collaborative style for making decisions. They share problems with their followers and seek consensus before the leaders make the final decision. Visionary leaders empower their followers, giving followers a much higher level of power in the organization than classical and transactional leadership. This is essential because the leader needs the followers’ input and commitment to realize his or her goals. Followers of visionary leadership need sufficient power to work autonomously towards a shared vision. The source of followers’ commitment comes from the influence of the leaders’ charisma and/or the shared vision, the technical system becomes still more complex, operations become more uncertain and unpredictable, and the organization is jointly controlled by the leaders and their followers. Regarding the followers’ knowledge base, visionary leadership requires skilled and knowledgeable workers who are attracted to, and share the leader’s vision, and can contribute to realizing the vision. The fourth paradigm, organic leadership, is relatively new to organizational studies. Recently introduced by Drath (2001) and expanded by Avery (2004), organic leadership is likely to blur the formal distinction between leaders and followers. This paradigm relies on reciprocal actions, where team members work together in whatever roles of authority and power they may have, not based on position power (Hirschhorn, 1997; Raelin, 2003; Rothschild and Whitt, 1986). Employees become interacting partners in determining what makes sense, how to adapt to change, and what is a useful direction. Rather than relying on one leader, organic organizations are likely to have many leaders. Multiple leaders are valuable because as people cope with heterogeneous and dynamic environments, the knowledge and issues become too complicated for only a few leaders to understand (Avery, 2004). Organic leadership allows for people with different degrees of expertise on current issues to emerge and be accepted by the group as leaders. In addition, under organic leadership, there may be no formal leaders and the interaction of all organizational members can act as a form of leadership, held together by a shared vision, values, and a supporting culture. Under this paradigm where an organization has no formal leadership structure, an integrator role may emerge to actively link together the many parts of the organization (Avery, 2004). The emphasis is on emerging leadership rather than on people being appointed to leadership positions. However, Kanter (1989) argued that the downside of organic leadership that advocates autonomy, freedom, discretion and authorization may result in loss of control and greatly increased uncertainty. It is important to recognize that organic leadership is about generating a form of self-control and self-organization, where people have a clear sense of purpose and autonomy within a particular context (Meindl, 1998). This idealized organic leadership paradigm requires differentiating from classical, transactional, and visionary leadership concepts by not relying on formal leaders. Furthermore, the enterprise has to trust in the capacity of its members to solve problems and make decisions in the interests of the organization. This idea clearly relies upon self-leading organizational members (Avery, 2004). According to Avery’s (2004, p. 39) distinguishing characteristics, under organic leadership an organization adopts a mutual agreement style for making decisions. Decisions need not be unanimous but can be based on consensus. The members have a high degree of power as a result of this shared leadership. Accountability and responsibility are shared as well. The source of followers’ commitment is based on the values and visions shared by all the members in the organization; a strong, shared culture; a technical system that is highly complex; operations in the organic organization become more self-organizing and unpredictable; formal control is provided by peer pressure and group dynamics, and a shared culture, vision, and values. Members are self-managing. Organic leadership seems particularly appropriate for professional and knowledge workers in dynamic, chaotic situations. This leadership paradigm relies on attracting and retaining highly trained and knowledgeable staff with self-controlling capabilities.

The assigned reading is based on a review of Latin America

The assigned reading is based on a review of Latin America’s Banking system and how it has been able to grow over the period of time due to policies which have radically changed the competitive landscape for the banks in the region.The writer has argued that the due to decrease in interest rates, increased maturities of long term liabilities as well as prudent fiscal and monetary policies, the banking system of Latin America has greatly benefited and is contributing to the overall growth of the Region.The article cites the example of Chile as a model for change in the region through adopting more robust and flexible economic policies. The article also discusses some of the implications for the local banks in the region also as more and more international banks are making entry into the market. This phenomenon is not only making competition tougher but also forcing local banks to be the target of the forced takeovers.Three Questions What the article however failed to account fo r is the fact the Brazil is the most progressing country in the region however; its banking sector is still under the Government control and is largely protected[1] and have shown considerable growth therefore the assumptions of the writer that the Latin America’s banking sector has shown growth because of less government intervention may not be acceptable? (South American Business Information , 2001).Further, the strategic choices offered to the local banks can only be achieved in long term therefore insulate themselves in short run, such local banks may need government protection to further allow them to grow in size therefore the strategic objectives offered by the writer may not be wholly practical? The article has further discussed the possibility of cross-border transfer of best practices due to similarities in culture however it failed to ignore the political and regulatory landscape of the region?Bibliography 1.  Ã‚  Ã‚  Ã‚  Ã‚   South American Business Information . (2001). Brazil: Banking sector has good performance. Retrieved Feb 18, 2009, from www.allbusiness.com: http://www.allbusiness.com/banking-finance/banking-finance-overview/9709591-1.html[1] Brazil’s banking sector has witnessed consolidation which was largely local in nature as local banks merged with each other.

Strategic Procurement and Logistics Term Paper Example | Topics and Well Written Essays - 1000 words

Strategic Procurement and Logistics - Term Paper Example Trade obstacles have made the international market more incorporated as the obstacles and problems thwarting the free flow of goods and services become less. Organisational Behaviour is the orderly study of groups, persons and organisations to generate high-performing organisations that prompt high points of profits. People are the main significant benefits of the organisation based on behaviour. The organization and the surroundings contribute to a closed circle communication. Environment influences the organization followed by the production of a reaction from the organization, consequently finishing the cycle. It means that the outcome of the atmosphere on the organization cannot be entirely understood devoid of assessing the organizational reaction. Individual motivation, cooperation among groups and workers and the organisational civilization all add to the facts of organisational behaviour that assist in unlocking workers motivation, improvement and inspiration. This results in the creation of high performing organisations that produce high profits and output that uplift the community interests. Li & Fung Limited has ensured that nurturing a work culture in respect to the stakeholders, the organisation and the employee can be achievable in the progression. Li & Fung Limited has also embraced globalisation (Wu 2008). Globalisation is the rising of trade and industry interdependence of countries internationally through the escalating number of cross-border business of goods and services. The key issues that promote a good organisational environment include the even workflow in Li & Fung Limited organisation, which is facilitated by the attention given to the different sections in the organisation. This ensures that goods and services produced by the company are of high standards. The culture of this company observes the assumption and the principles shared amongst the members

Marketing Coursework Example | Topics and Well Written Essays - 500 words

Marketing - Coursework Example Typically at this point you would have to order the tendering documents and have them filled out (This section may require the supply of samples and/or references). Moreover one would have to demonstrate that you would be able to securely and consistently supply the good/service and demonstrate the cost that you would charge. After the documents are submitted then the tender gets reviewed and should your bid be deemed as the best overall value to the government buyer then you would be awarded the contract. Give your opinion on whether the process seems worth the effort. The process would absolutely be worth my effort if the actual tender would be of any substantial value. If for example I was a supplier of high visibility clothing for municipal departments and the state highway commission was looking to procure garments for every state highway worker then the overall value of the contract (If I were to be awarded it) could be huge. However if a government contract would only be for a few protective garments and I would have to spend dozens of hours on the tender then the value of the contract may not be worth my time.

The Influence of Youth Gangs Essay Example | Topics and Well Written Essays - 1500 words

The Influence of Youth Gangs - Essay Example Often, the blame is placed on social and economic disadvantages, lack of parental involvement, or a failure of institutionalized support such as the foster care system. Intervening in a child's pre-teen years could help change the child's first inappropriate steps down the road to becoming a gang member. Yet, many of the child's decisions to engage in extreme anti-social behavior have their foundation outside the child's upbringing, socio-economic status, or physical environment. The social environment of today's youth has left them vulnerable to the influence of gangs, and has helped shaped a class of youth incapable of determining right or wrong and incompetent to realistically weigh the outcome of their actions. Finding markers that could help sociologists, family courts, schools, and law enforcement predict a child's propensity to engage in gang activity could help lead to early intervention or create effective anti-gang programs. To begin a discussion on gangs and gang membership it is helpful to clear up some of the more common misconceptions and myths that surround gangs. While gangs are often perceived as a modern problem brought on by the stress of growing up in today's world, they have been around since the beginning of mankind. The origin of gangs in America began as the new immigrants, faced with a harsh life in a new country, would die or abandon their children. The 18th century orphanages, predecessor to the foster care system, were set up to care for the expanding population of homeless children (Lewis). However, the children soon discovered that they could look after one another as a means of existence. According to Lewis, "Gangs were generally comprised of members of the same race and ethnic background, who banded together for protection, recreation and financial gain". This would inevitably lead to problems of delinquency and theft as the gangs became more organized and cohesive. In essence, youth gangs in America were initially formed for the purpose of survival. Modern gangs can today be found in almost any medium sized American city, and have focused their criminal activity on the drug trade and violence. Gang membership has exploded in recent decades and Savelli reports that national membership topped one million youths in 2001. In addition, gangs are spanning the country to cities such as Minneapolis where members are as young as 13 years old (Chanen and Collins A1). Their escalating numbers have also been accompanied by an escalation in the types and severity of their crimes. Firearms have become much more commonplace within the youth gang setting and a study by Ruddell and Decker revealed the following: Regardless of the location of these respective studies, juvenile respondents generally told the researchers that they had some experience with firearms and that they were relatively easy to obtain. In addition, when juveniles were asked about their firearm of choice, they typically indicated a semiautomatic pistol of some description (50). This has led to more sophisticated organizations as rival gangs fight for drug territory and use violence as a means to settle their disputes. As an example, the US Department of Justice states that, "The Black Gangster Disciples Nation (BGDN) exemplifies such an evolution from a relatively disorganized criminal street gang to a formal criminal organization"

Quiz Assignment Example | Topics and Well Written Essays - 750 words - 4

Quiz - Assignment Example Even though the concept of neoclassical economics has gained fame through the implementation by various economists, there are critics on the principle. The economists who were majorly involved in the neoclassical concept in economics are George Stigler, John Hicks, William Stanley, John Bates Clark, and Carl Menger (Frostater, 23). Neoclassical approach is based on several features that are common in various schools of economic thought. A prominent economist called Roy Weintraub argued that the neoclassical economic concept if based on three assumptions that; consumers concentrate on utility maximization while firms concentrate on profit maximization, people are always operating independently due to the fact of relying on the relevant information and there is also a great perception in the aspect of rationale preferences in the individuals. The idea of neoclassical criticism brings the element of imperfect completion in the market. This happens in various ways such as; large business organizations may come together with a goal of neoclassical profit maximization but if there is a rejection in social issues, there is a problem, making the neoclassical equilibrium theory companionable with the economic situation delays thus creating chances for poor performance. There are complex mathematical concepts that are challenging to relate with the current economic situations in the markets. This section concentrates on some three strategic programs that are required in order to meet the long-term economic policies and goals of Stockholm such as becoming a state that is carbon neutral, clean technology and facilitating the economic opportunities from green innovation technology (Frostater, 71). The three sectors are improving urban transport and accessibility, production of energy resources that are free from carbon and creativity or innovation in the business premises. Maintenance of

Alternative Dispute Resolution (ADR) in contracting Term Paper

Alternative Dispute Resolution (ADR) in contracting - Term Paper Example In effect, some legal institutions now demand some parties to turn to Alternative Dispute Resolution of some form, normally meditation, before allowing the cases of the parties to be resolved. The escalating reputation of Alternative Dispute Resolution can be described by the rising caseload of conventional courts, the view that Alternative Dispute Resolution inflicts lesser costs than court cases, a preference for privacy, and the need of some parties to have enhanced influence over the choice of the individual or people who will tackle their dispute. Also, a number of the senior judges in certain areas are resiliently favoring the use of mediation in dealing with disputes. The Alternative Dispute Resolution methods are adaptable and flexible to the distinctiveness of each exclusive case and permit the parties to contemplate their individual risks of proceedings. Nevertheless, the use of Alternative Dispute Resolution is a consensual issue and cannot be employed without the agreemen t of the parties in a contract (Sourdin, 2002). This paper will look at Alternative Dispute Resolution in contracting. ... There are also independent techniques, for example, ombuds offices and mediation programs within an organization. Nevertheless, the techniques are identical, whether they are pendant or not and commonly employ the same skill or tool sets, which are largely divisions of the negotiation techniques (Lynch, 2001). In addition, Alternative Dispute Resolution comprises formal tribunals, informal tribunals, formal mediative processes, and informal mediative processes. The typical formal tribunal forms of Alternative Dispute Resolution are private judges and arbitration. The common formal mediative procedure is transfer for mediation before a court appointed mediation panel or mediator. Additionally, common informal techniques include intercession, transfer to non-formal authorities, and social processes (Kellett, 2007). The main variations between formal and informal procedures include the possession or absence of a formal structure for the procedure application and pendency to the procedur e of a court. Requiring the services of an organizational ombudsman’s office is not considered to be a formal process. This is usually voluntary. The International Ombudsman Association Standards of Practice asserts that people should not be compelled to seek the services of an ombuds office. Also, organizational ombuds offices refer individuals to available conflict management alternatives in the organization, both interest-based and right-based, and formal and informal. Moreover, ombuds offices can provide a variety of alternatives themselves because they do not have the decision making authority. This range of alternatives is frequently ignored in existing discussions of Alternative Dispute Resolution (Ruth,

History of Tests & Measurements Essay Example | Topics and Well Written Essays - 1250 words

History of Tests & Measurements - Essay Example This essay will highlight five themes in the work of Kubiszyn and Borich (2010). Highlight on implications on the educational sector as well as teacher ability in relation to these tests will be focused on. It is evident that controversies have been witnessed in this filed. According to Kubiszyn and Borich (2010), educators need comprehensive and practical approaches for conducting assessments on their learners’ achievements and progress in the classroom setting. Their work is, therefore, one of the most comprehensive one, that teachers can incorporate in their classrooms to focus on the changes required in the classrooms. 2.0. Effects of tests on the Classroom Teacher Tests play a crucial role in the teaching and learning of concepts in the classroom setting. It is through tests that Shepard (2000) argues that teachers are able to keep track of the progress of his or her learners. Through tests, teachers are able to identify the weak points of their learners as well as their strengths. For instance, standardized tests are well known for the identification of learners’ strengths’ and weaknesses. ... Tests, according to McMillan (2000) are useful for determination of the best content to be covered by the learners. 3.0. Tests as Tools Analysts give varying views on the utility of tests, as a contributor of positive impacts in learning. Kubiszyn and Borich’s (2010), work indicates that tests are mere tools that are simply set to as a formality and no evidence can proof their validity. Not all students are in a position to understand the mechanics of all tests that are provided in the classroom. For instance, a well informed student may miss out a few particulars, in a particular test, and fail the entire exam. Does this mean that the student is a failure in that particular test or not? In this context, therefore, tests may not be regarded as useful means of assessments in the society. Tests, according to Burger & Krueger (2003) have an off-putting effect on the teaching and learning process. Tests administered during the learning process consume a lot of time that would have been used in covering the contents of the syllabus. Learners have acquired the skills of cramming certain tests used in learning process especially if they are aware that there is likelihood that those tests may be repeated at the end of the course. In short, tests overemphasize on the ability to learn fundamental skills by the learners instead of inculcating skills that will enable learners think critically and analyze situations in the society. In fact, statistics indicate that once tutors emphasize on teaching with the use of tests, there is likelihood, that learning records no change, though the scores of learning may escalate as a result of rote learning. In light to this argument, therefore, it is evident that tests cannot be indicated to be the best ways of

My Hobby Essay Example for Free

My Hobby Essay Different people like different hobbies. Some like to spend their spare time in reading their favorite books. Some persons have the hobby of collecting stamps or coins. Bird watching is also a hobby for some people. Still other like to spend their free time in gardening. Photography is also a popular hobby for certain persons. But it is quite an expensive hobby and every one may not be sons to afford it. Fishing and swimming are also good hobbies. My favorite hobby is gardening. We have a spacious ground attached to our house I have developed this open space into a beautiful garden. I an always devoting my free time for the up keeping of my beautiful garden which is very dear to me. I get a sense of joy and pride when I visit my garden in my free time. In my garden I have planted some fruit trees. I have also planted some plants of beautiful flowers. Now I have also stated growing vegetables. Our needs for fruit and vegetables are wholly met from my small garden, which give me a great sense of achievement. I am really proud of my garden which is admired by all who visit our house. My garden is also full of sweet smelling and beautiful flowers. The blooming flowers of different colors greatly enhance the beauty of my garden. Thus, my hobby is giving my immense pleasure. Whenever I am much tired of my routine work, I just go to my garden and lie there on the green grass in the midst of blooming flowers. The sweetness fills my nostrils and I feel very active and smart again. My hobby provides me a good amount of physical exercise, too.|

The Sociological Imagination Of Individual Problems Sociology Essay

The Sociological Imagination Of Individual Problems Sociology Essay This assignment will explore C. Wright Mills concept of a sociological imagination when looking at the problems of the individual, and explain how this theory might assist social workers. It will then look at a contemporary social problem encountered by social workers, in this case poverty. It will explore and discuss by reference how three sociological theories (Marxism, Feminism and Functionalists) offer useful insights into the socially constructed nature of poverty. C. Wright Mills (1916 62) had a vision of reforming society and popularising sociology with his theory of the sociological imagination, Slattery (1991). Leon-Guerrero (2005:2) explains The sociological imagination links our personal lives and experiences with the social world. It is the ability to look further than the individuals personal issue, recognising and linking macro scale environmental factors (economic, political and other societal institutions). Mills (1959:12) argued that this theory à ¢Ã¢â€š ¬Ã‚ ¦ is the idea that the individual can understand his own experience and gauge his own fate by locating himself within his period, that he can know his own chances in life by becoming aware of those of all individuals in his circumstances. Mills is supported by Cunningham and Cunningham (2008) who argue, instead of focusing on the individuals inability to cope as the main problem; step back and look at the bigger picture. Cunningham and Cunningham (2008) support this by using a n example of someone experiencing depression post redundancy. They argue that instead focusing on the individuals failure to cope; the problem could exist due to social structures within the macro environment, such as, current economic or political conditions. Cree (2000) adds that the failure by social workers to make such links will result in oppressive practice. Additionally, Cunningham and Cunningham (2008:7) argue learning to think sociologically is one of the most important skills a social worker can bring to their practice as it enables social workers to step back from taken for granted assumptions about social life and to critically unpack these assumptions (2008:7). This is further supported by Leon-Guerrero (2005:14) By continuing to develop a sociological imagination and recognising the larger social, cultural and structural forces, we can identify appropriate measures to address these social problems. In summary, the sociological imagination is able to assist social workers by allowing them to reject common sense explanations for the consequences of social actions. It enables practitioners to develop skills which help them to work in an anti-oppressive manner. Fundamentally, it helps distinguish between individuals private problems and wider social problems; one cannot be properly understood without the other. The contemporary social problem to be discussed is poverty, as this an ongoing social issue that is common amongst service users. Consequently, a large amount of social work practice takes place around poverty. This is supported by Smale et al (2000:18)  Those who use, and are required to use, social work services continue overwhelmingly to be poor and disadvantaged. Social workers have been criticised for their lack of knowledge surrounding poverty. Cunningham and Cunningham (2008:32) who argue The relationship between poverty and social work is not new, yet it is one that remains understated and implicit in social work training courses and practice. Becker (1997:114) claims Social workers have little understanding of the complex processes that generate and maintain poverty; they have limited insight into how their political and welfare ideologies and attitudes to poverty affect their daily practice with poor people; they have failed to place poverty on the agenda for social work theorising, education, policy and practice. Krumer-Nevo et al (2009:225) (16/12/09) takes this further, arguing despite the profound commitment of social work towards people living in poverty, the social work profession has failed to develop practice based on awareness of poverty. Sociologists have favoured two definitions of poverty; these are Absolute and Relative poverty. Giddens (2006) suggests the concept of absolute poverty is grounded in the idea of subsistence the basic conditions that must be met in order to sustain a physically healthy existence. People who lack these fundamental requirements for human existence such as sufficient food, shelter and clothing are said to live in poverty. Relative poverty emphasises the disparities within society. Leon-Guerrero (2005:224) refers to this as a situation whereby some people fail to achieve the average income and lifestyle enjoyed by the rest of society. Leon-Guerrero (2006) suggests that the construction of social problems arise from social conditions that lead to negative consequences for both the individual and the social world. Moulder (2000:2) claims sociologists came to define social problems as problems that concern large numbers of people, have social-structural causes, and require social-structural solutions. Poverty has many negative factors that affect individuals and society, this is supported by a report conducted on behalf of the Department of Work and Pensions called Living with Poverty (2009:10) (2310/09), which claims the impact that poverty can have on peoples lives shows that the experience of poverty is almost always overwhelmingly negative, and can have psychological, physical, relational and practical effects on peoples lives. These findings are supported by Beresford et al (1999). For a social problem to become defined as an actual problem it must have both objective and subjective realities. The objective reality comes by acknowledging that a social condition does exist. Leon Guerrero (2006) states A social condition does not have to be personally experienced by every individual in order to be considered a social problem. The objective reality of a social problem comes from acknowledging that a social condition does exist. Poverty can be seen through media, charities campaigning to help the less privileged in Britain and even on the streets in the forms of homelessness and big issue sellers. A report by Hirsch (2008) (3/12/09) estimated that child poverty costs around  £25 billion a year in losses, stating Child poverty imposes huge costs on those affected but it is also costly to us all. This suggests everyone is affected by poverty, as taxes are used to eliminate poverty. According to the report Poverty and Wealth across Britain 1968 to 2005 (1997:14) Ove r the past 15 years, more households have become poor, but fewer are very poor. Although the number of extremely poor has decreased there was still a systematic rise in poverty defined as breadline poverty. A report by Kempson (1996:1) (3/12/09) further identified that One in four of the British population live in homes with less than half the average disposable income. This report also identified issues that showed people living in poverty were suffering from a variety of shortcomings including poor health, underprivileged housing, and unemployment. A subjective reality addresses how a problem becomes defined as a problem, Leon-Guerrero (2005:6). This is through powerful groups who look at tackling such problems, such as, government and media. This process is what is known as social construction. Giddens (2006:154) Rather then assuming that social reality objectively exists, social constructivists work to document and analyse the processes through which social reality is constructed, such that the construction then serves to confirm its own status as social reality. Poverty has been termed a social problem in society by the UK government. The Department of Work and Pensions (2009) have clearly stated The Governments target is to halve child poverty by 2010 and be on the way to eradicating it by 2020. This message is supported and reinforced through various forms of media and charities who work towards this goal. Leon-Guerrero (2005:6) in discussing social problems states they become real only when they are subjectively defined or perceived as problematic. This assignment will now explore functionalism, Marxism and feminist theories in relation to poverty. Functionalism was developed by Emile Durkheim (1858-1917).Leon-Guerrero (2005:10) asserts Functionalists use a macro perspective focusing on how society creates and maintains social order. According to Durkheim, society can be viewed as an organic object; every aspect of society is co-dependant and contributes to society as a whole. Cunningham and Cunningham (2008:12) uses a biological analogy to explain functionalism Just as biologists understand the ways in which different bodily organs such as the heart, the brain, the kidneys, the lungs and so on, perform a specific function to keep the human body alive, so with society, its different components work in harmony with one common end à ¢Ã¢â€š ¬Ã‚ ¦ . The body is termed as whole organism with each function depending on the other to ensure healthy functioning. In social terms these organs can be used to describe social institutions and the relationship they have with different institutions. Slattery (1991:63) also uses a similar anal ogy to describe this theory: It functions like any other natural organism as a system of independent parts the economy, the family, the government and so on held together by not a central nervous system but a central value system, a set of sociological guidelines called norms based on underlying moral consensus, or collective consciousness. Giddens (2006:21) states Functionalism emphasises the importance of moral consensus, in maintaining order and stability in society. This is achieved through shared values and beliefs, learned through socialisation. Social control is desirable and change tends to be seen as disruptive. Social problems are seen a result of deviance; this is due to lack of conformity, failing to conform to the norms of society. Acknowledging that poverty does exist within the social structure, functionalists believe that poverty is a beneficial function to society. Leon-Guerrero (2005:228) argues that Functionalists observe that poverty is a product of our social structure he further adds that poverty is seen as a natural consequence of system stratification. This refers to technological advances which have left behind a workforce of unskilled workers. This theory implies that inequality is both natural and essential, as it provides an incentive for people to work harder and better themselves. This is s upported by Davis and Moore (1945) who argue, social inequality is thus an unconsciously evolved device by which by which societies ensure that the most important positions are conscientiously filled by the most qualified persons cited in Best (2005:9). Poverty is regarded on a macro scale in terms of the benefits it provides for society as a whole, rather than for the individuals in poverty. It would provide jobs for those who are tasked to alleviate such problems such as social workers. Theresa Funicello (1993) cited in Leon Guerrero (2005:230) observes The poverty industry once again substituted its own interests for that of poor people. Parsons (1953) backs this up, arguing à ¢Ã¢â€š ¬Ã‚ ¦ that lack of equality of opportunity would clearly have an impact on an individuals opportunity to make a contribution to the organisation or the wider social system cited in Best (2005:27). H. J. Gans (1971), argued that poverty exists because it is functional for society, cited in Leon Gurre rro (2005:228). Gans (1971:2-4) (18/10/09) claimed the existence of poverty ensures that societys dirty work will be done, and poverty creates jobs for a number of occupations and professions that serve or service the poor, or protect the rest of society from them. Furthermore the poor can be identified and punished as alleged or real deviants in order to uphold the legitimacy of conventional norms. Gans believes poverty will be eliminated only when it becomes dysfunctional for the affluent or powerful, or when the powerless can obtain enough power to change society. In summary, Functionalists seem to justify the social status quo and the effects of poverty on individuals/society. The poor are seen as less able and deviant as they do not conform to societys norms. Taking into consideration the current economical state, the recession has lead to unemployment, forcing more people into poverty; functionalists would agree that institutes were not working together, and that this was just a temporary problem. The role of a functionalist social worker would be to support deviant service users back into societys norms. The ideas of Karl Marx (1818-93) contrast sharply with those of Comte and Durkheim, but like them he sought to explain the changes that were taking place in society during the time of Industrial Revolution, Giddens (2006:14). Marxism is a conflict theory, and like the functionalists they too view society on a macro scale. However, Marxists argue that society operates in a permanent state of conflict at all levels as a consequence of the clash of interests between two classes (bourgeoisie and proletariat). Leon-Guerrero (2005) suggests that conflict theorists believe poverty exists due to class division in society; it helps those in power to maintain and expand their position leaving little to share with others. Marxists would argue that poverty is caused by capitalism, which concentrates wealth in the hands of the ruling class. According to Best (2005) the bourgeoisie were the owners of capital (rich) who employed the proletariat, who had only their labour to sell (poor). Marists bel ieved that the bourgeoisie exploited and made profit from the proletariat by not paying them full value of their work. By accepting a low wage is creating a conflict of interest, as one social group is benefiting on the back of another social group. Giddens (2006:16) argues that the conflict occurs due to inequalities between the classes, The relationship between classes is an exploitive one, since workers have little or no control over their labour and employers are able to generate profit by appropriating the product of workers labour. In an article Poverty in the Big Issue, Searing (2007) claims poverty is structurally constructed as a result a modern capitalist society. Poverty and inequality seem to be an intrinsic part of modern capitalism. She argues This Labour government, by continuing the neoliberal, modernising agenda of the previous government, regards poverty and inequality as the inevitable price to be paid to maintain competitiveness in the global economy. Searing (2007) also believes that social class plays a big part in society, arguing Social work may endorse anti-oppressive ideas but class inequalities, which give rise to and perpetuate income inequalities, remain as wide as ever. Clearly, anti-oppressive practice is at its weakest when it comes to the issue of class. Furthermore, she asserts that The social class a child is born into is a major determinant of their life chances. Searing (2007) argues that the UK government chooses to minimise the part played by social and economic factors, outside the control of the individual, in causing poverty and implies that in most cases personal inadequacy is at the root of peoples failure to remain independent and self-supporting. In summary, Marxists believe that the source of poverty lies within societal structures and the existence of poverty are beneficial to the ruling class. As long as there is poverty, capitalism will exist. Cunningham and Cunningham (2008:22) state as a Marxist social worker you would help people to adjust to their difficulties, by providing services, or a listening ear; and in doing so, structural problems become individualised with attention shifted away from the real cause. This is backed by Payne (2005: 231) who suggests that social workers are seen agents of class control enhancing the oppression by capitalist societies of the working class. They simply enable the capitalist system to reproduce itself in the next generation by helping people to cope with the difficulties of the system. There are different views of feminism. Dealamont (2003:17) identifies three feminist perspectives, liberal, Marxist and radical, all of which were developed in the early 1970s. Chafetz (1988) cited in Dealamont (2003:18) argued that all feminist theories were defined so that gender is a central focus where gender is systematically related to social contradictions, inequalities and pressure points, additionally it can be used to challenge, counteract or change situations in which women are devalued or disadvantaged. This is supported by Trevithick (2005). Feminists would argue that women are more likely to experience poverty than men due to their disadvantageous position in society, Taylor (2002:179). Neubeck and Cazenave (2001) agree, arguing that the government is moving towards maintaining a patriarchal society where the male continues to dominate the welfare policy. Moore (1998:27) asserts Majority of people in poverty are women and the economic and welfare systems conspire to keep them there. They argue that the government Need to recognise this and alter the system to give woman the chance to escape from poverty. Furthermore, feminists argue that women earn less and have less sexual power in society. Glendinning and Miller (1995) agree with these arguments stating women are more likely to live in poverty because they are seen as secondary workers whose main role is seen as domestic. Additionally, More women than men rely on benefits as their main source of income; lone parents are vulnerable to poverty, and a large majority are women. The majority of pensioners are also women cited in Haralambos and Holborn (1995:145). During the early 1970s the media and government created an image of women where they were portrayed to be abusing the welfare system, aimed at mainly single mothers these women were believed to be having more children to avoid having to work and gain more financial benefits (Leon-Gurrero 2005). Feminists theories of poverty tend to highlight that women are overly represented in figures of poverty. This is because of their weaker position in society, their weaker economical position. Moore (1998:70) argues that the proportion of children and population living in poverty are likely to be women, as they form the majority of the elderly, the disable, single parents and the low paid. If you look at benefits figures it shows the vast majority of people claiming benefits in this country would be women, because they head single parent families and women tend to earn less. This is supported by Moore (1998:70) who states, As single parents, women are unable to work. So statistically in old day s, women were more likely to encounter poverty. Moore (1998:71) states Since the 1970s there has been a rapid increase in the number of lone-parent families in the UK. Additionally, Today, more then one in every six families is headed by a lone mother. This is caused mainly by the growth in the divorce rate and by the increase in lone parenthood (that is women having and raising children on their own). These arguments are supported by an article by the BBC News website (2008) Womens low pay behind poverty, which argues 40% of households are now headed by single mothers, and this has concerning implications for tackling child poverty. Moreover, The TUC said that mothers were being trapped in part-time, low-paid jobs. More than 75% of part-time workers were female. The gender pay gap for full-time workers was 17.2%. It further adds that Women in Britain were more likely to be poor than others in Europe from the moment they conceived. Haralambos and Holborn (1995:145) support this, arg uing household incomes are not distributed equally. Women tend to have smaller independent incomes than men and there is no guarantee that they will share fully the income of their husbands or partners. Moore (1998:70) argues that the proportion of children and population living in poverty are likely to be women, as they form the majority of the elderly, the disable, single parents and the low paid. Radical Feminists argue that women form the majority of the poor because they are restricted by family as It is generally regarded as the womans role to take primary responsibility for the care of their family Moore (1998:95). They see the nuclear family as a major contributor towards womens oppression. Both Giddens (2006) and Haralambos and Holborn (1995:592) support this argument stating the family is often seen by radical feminists as the key institution producing womens oppression in modern societies. Radical feminists also argue political and economic power is in the hands of men. As a result of this, decisions about economic matters, as well as about issues of health and welfare, reflect the interests of men, and may well harm women. This situation of male power is known as patriarchy, Moore (1998:23). This is supported by Leon-Guerrero (2005:230) who claims Feminist scholars argue the welfare state is an arena of political struggle. The drive to maintain male dominance and the patriarchal family is assumed to be the principal force of shaping the formation, implementation, and outcomes of the U.S. welfare policy. Radical Feminists believes that poverty is caused by gender, men forever superior and women relentlessly submissive. Regrettably with the perpetual fragmentation and modification society is experiencing this theory is old-fashioned. Relationships are not always, heterosexual and same sex relationships have been thriving. However, Liberal feminists would agree with radical feminists that the role of the nuclear family is repressive towards woman, but they argue that patriarchy is not the cause of womens oppression. This is supported by Giddens (2006:468) who claims liberal feminists look for explanations of gender inequalities in social and cultural attitudes. Additionally Cunningham (2008:97) also states that liberal feminists believe that the roots of womens oppression lie with the irrational prejudice, stereotyping and outdated attitudes and practices that lead to sex discrimination occurring in all spheres of life. Furthermore, Giddens (2006:470) suggests liberal feminists tend to focus their energies on establishing and protecting equal opportunities for women through legislation and other democratic means. Liberal feminists work to bring about change through legislation, such as, equal pay act as opposed to radical feminists who try to defeat the system. Finally, Cunningham (2008:99) states that liberal feminists argue Women lose out on the ability to develop their talents; business loses out because it fails to harness the potential and ability of 50% of the population, and men lose out because they are denied the opportunity to develop close ties with their children. This assignment has explored Mills theory of a sociological imagination and how it may assist social workers when considering the problem of an individual. Furthermore, it has looked at how three different sociological theories can offer useful insights into the socially constructed nature of poverty. It will now focus on the impact of these theories upon social work practice. Sociologists have made a significant contribution towards the understanding of poverty, through their theories. Mills (1959:8) stated Social work is fundamentally about values and about value-judgements. Sociological knowledge can provide us with a framework for anti-discriminatory, anti-oppressive practice, by giving us the analytical tools with which to begin to explore the relationship between individuals and society Mills theory of sociological imagination is one which does not have a bias and can be applied readily to any case. This theory enables social workers to see the bigger picture and protect service users against anti-oppressive and anti-discriminatory practice. Cree (200:5) argues that this is the reason social workers need a sociological imagination. Moreover, Cree (200:209) argues that sociological theories do not provide all the answers to social problems but, the questions themselves lead to the potential development of sensitive, anti-oppressive practice. Sociology theories inform social workers of differing views on the existence and continuation of poverty. The contribution of liberal feminists has raised positive awareness that changes in the social structure can bring about positive chance in the social structure. Giddens (2006:26) states What sociology gives is as an awareness of cultural differences that allow us to see the social world from many perspectives. Giddens (2006:27) asserts that There is often a connection between studying sociology and the prompting of a social conscience. This is supported by Cree (2000:7) who argues sociology offers social work the opportunity to explore meanings beneath taken-for-granted assumptions about behaviour, action and social structure. It offers a knowledge and value base which is not rooted in individual pathology but instead seeks to understand individuals in the context of the broader structures that make up their lives (including social class, gender, age, race, and ethnicity) and th e historical movement within which they are living. Additionally, Domenelli (2002:4) asserts Social workers have a responsibility to challenge this grotesque image of poor people and, besides bringing to public notice the strengths of those who battle to transcend social exclusion, to work to empower those who are engulfed by the weight of circumstances in which they are embedded. Moreover, Promoting social justice and human development in an unequal world provides the raison dà ªtre of social work practice, and is a key way of discharging societys contract in assisting vulnerable people in its midst. In order for practitioners to practice anti-oppressively, Cunningham and Cunningham (2008:48) suggest a task-centred approach. This offers a very practical model which is potentially very empowering. Dominelli (2002) agrees with this approach, arguing that social workers and service users should work together to achieve positive change. Additionally, Cunningham and Cunningham (2008:4 8) argue Practice is based on the premise that the service user will work in partnership with the social worker and learn new methods that will equip them in the future. In this sense, workers could adopt a very practical way to address some aspects of poverty. They further suggest that this still doesnt go far enough, as this method of practice is based upon an individual approach and doesnt address the bigger picture. Possibly combining task-centred working with other more radical methods of working might address this. Thompson (2006:26) asserts In order to understand how inequalities and discrimination feature in the social circumstances of clients, and in the interactions between clients and the welfare state, it is helpful to analyse the situation in terms of three levels. These three levels (P,C and S) are closely interlinked. This is further supported by Cree (2000:208) who confirms that inequality and oppression exist at both individual and structural levels. Therefore its i mportant for social workers to understand this model as it provides grounds for challenging inequalities. Trevithick (2005:284) supports this, arguing this approach emphasises the importance of social, economic and political solutions to social problems, thereby shifting the onus of blame from the individual without denying responsibility. In summary, by developing and using our sociological imagination and being aware of theoretical perspectives and approaches to practice, ensures the necessary steps to guard against anti-oppressive and anti-discriminatory practice. WORD COUNT: 2200

Interrupts In Operating Systems Computer Science Essay

Interrupts In Operating Systems Computer Science Essay To successfully control several processes the core of operating system makes utilize of what is known as interrupt. Interrupt is a machine used for implementing the multitasking concept. It is a signal from hardware or software to point out the incidence of the event. When one or more process running and at similar time if user give an additional process then interrupt is take place. If the CPU does not poll the control bit, but instead receives an interrupt when the device is ready for the next byte, the data transfer is said to be interrupt driven. A hardware interrupt occurs, when an I/O operation is done such as analysis some data into the computer from a tape drive. In additional term hardware interrupts are used by devices to communicate that they need awareness from the operating system. Some familiar examples are a hard disk signaling that is has read a sequence of data blocks, or that a network device has processed a buffer containing network packets. Interrupts are also worn for asynchronous events, such as the appearance of new data from an exterior network. Hardware interrupts are delivered straight to the CPU via a little network of interrupt administration and routing devices. Hardware interrupts are referenced by an interrupt numeral. These statistics are mapped back to the section of hardware that produced the interrupt. This enables the system to monitor which device formed the interrupt and when it occurred. In most computer systems, interrupts are handled as speedily as possible. When an interrupt is acknowledged, any recent action is blocked and an interrupt handler is executed. The handler will anticipate any supplementary running programs and system actions, which can time-consuming the entire system down, and generate latencies. MRG Real-time modifies the way interrupts are handled in array to progress performance, and reduce latency. Software interrupts A software interrupt occurs when an application program terminates or needs definite services from the operating system. Software interrupt generated contained by a processor by executing an instruction. Software interrupt are frequently used to implemented system calls because they implemented a subroutine call with a CPU ring stage modify. Timed interrupts The timed interrupt is worn when a convinced event MUST happen at a specified frequency. Interrupt vector   An  interrupt vector  is the  memory address  of an  interrupt handler, or directory into a group called an  interrupt vector table  or  dispatch table. Interrupt vector tables include the memory addresses of interrupt handlers. When an interrupt  is generated, the processor saves its completing state through a  context switch, and begins effecting of the interrupt handler at the interrupt vector. Answer 2 Microkernel A Microkernel tries to run the majority services like networking, file system, etc. All thats left to do for the kernel are essential services, like memory allocation, scheduling, and messaging (Inter Process Communication). IPC Hardware Server S/W Kernel In theory, this model makes the kernel additional receptive (since a large amount of functionality resides in traceable user-space threads and processes, removing the require for context-switching into the kernel proper), and improves the constancy of the kernel by reducing the quantity of code running in kernel space. There are also supplementary benefits for OS that carry multi-CPU computers (much simpler reentrancy security and better correctness for asynchronous functionality) and distributed OS (code can use services without knowing if the service contributor is running on the similar computer or not). A disadvantage is the sum of messaging and Context Switching concerned, which makes microkernels conceptually slower than monolithic kernel. Modular Kernel A modular kernel is an effort to combine the excellent points of kernel-level drivers and moderator drivers. In a modular kernel, a few part of the system core will be situated in autonomous files called modules that can be additional to the system at run time. Depending on the substance of those modules, the aim can differ such as: just loading drivers if a device is in fact establish only load a file system if it gets really requested, just load the code for a precise scheduling, security or any policy when it should be evaluated. Modular and layered kernel compare and contrast The modular kernel approach requires subsystems to interrelate with each other through suspiciously constructed interfaces that are naturally narrow (in conditions of the functionality that is showing to external modules). The layered kernel moves toward is similar in that admiration. However, the layered kernel imposes a firm ordering of subsystems such that subsystems at the subordinate layers are not allowed to appeal to operations parallel to the upper-layer subsystems. There are no such limitations in the modular-kernel approach, wherein modules are open to invoke each other not including any constraints. Answer 3 What is a context switch? Context switching occurs when single  process  provisionally discontinues execution and an additional  process  resumes execution in its position. Context switching is performed by the  scheduler. To give each process on a multi-programmed machine a light contribute to of the CPU, hardware clock generates interrupts every so often. This allows the operating system to program every process in core memory (via scheduling algorithm) to run on the CPU at the same intervals. Every time a clock interrupt occurs, the interrupt handler checks how much time the recent running process has used. If it has used up its total time segment, then the CPU scheduling algorithm (in kernel) picks a dissimilar process to run. Each switch of the CPU from one process to a new is called a context switch. What actions are taken by a kernel to context switch? Actions are taken by a kernel to context switch surrounded by threads. The threads contribute to a lot of resources with more peer threads belonging to the equal process. So a context switch along with threads for the similar process is effortless. It involves switch of register position, the program counter along with the stack. It is comparatively easy for the kernel to achieve this task. Actions are taken by a kernel to context switch among Processes. Context switches among processes are exclusive. Ahead of a process can be switched its PCB (process control block) should be saved by the operating system. The PCB consists of the subsequent information: The process state, the program counter, the principles of the different registers, The CPU scheduling information for the process, Memory organization information concerning the process, Possible accounting information for this process, I/O status information of the process. When the PCB of the presently executing process is saved the operating system loads the PCB of the subsequently process that has to be performing on CPU. This is an important job and it takes a lot of time. Answer 4 System calls System calls are functions that a programmer can call to perform the services of the operating system. Processes that run in user mode and how processes and libraries can cause execution in kernel mode. The interface between these two modes is provided by  system calls. These are function calls that cause requests to be made to the kernel and the kernel to execute on behalf of those requests. Commands   UNIX System Calls   Libraries   File Formats   Games   Device Drivers   System Maintenance   System calls implemented by an operating system User cannot execute privileged instructions. Users must ask OS to execute them system calls. System calls are often implemented using traps. OS gains control through trap, switches to supervisor model, performs service, switches back to client mode, and gives control back to client. Dual mode The dual mode operation provides us with the resources for protecting the operating system from erroneous users. User mode and monitor mode are the two modes. Monitor mode is also called superintendent mode, system mode or privileged mode. Mode bit is attached to the hardware of the computer to point toward the present mode. In argument 0 mode bit is for monitor mode and 1 mode bit is for user mode. Application programming interface An application program interface is the precise technique set by a computer  operating system  or by an  application program  by which a programmer scripting an application program can create requirements of the operating system or a different application. An application program interface can be contrasted with a  graphical user interface  or a  command interface (both of which are direct  user interface) as interfaces to an operating system or a program. For example: Network application programming interface (API) The services that provide the interface between application and protocol software. Application Network API Protocol A Protocol B Protocol C Different methods of passing data to the operating system In a computer system having variety of memory address spaces, such as user space and kernel space, a technique and system is provided for communicating data. A data structure is distinct in the kernel space to stock up data. The data structure is nearly mapped to an application in user space such that the application can contact the data structure via virtual memory addresses. By directly accessing the data structure, data transfers between the address spaces using system calls and interrupts can be reduced. Answer 5 What is Process Scheduling? Process scheduling is a method that is used when there are limited assets and many processes are competing for them; Multiprogramming tries to make sure that there is a number of process running at all times. This is completed to utilize the CPU as much as possible. In timesharing system, the CPU switches so regularly between jobs grey_loader that the user does not experience that the machine is being mutual by many processes or even several users. What are the differences between short-term, medium-term, and long-term scheduling? Long term scheduler determines which programs are admitted to the system for processing. It controls the degree of multiprogramming. Once admitted, a job becomes a process. Medium term scheduling is division of the exchange utility. This relate to processes that are in a blocked or suspended state. They are swapped out of real-memory until they are prepared to execute. The swapping-in decision is based on memory-management criteria. Short term scheduler, also known as a dispatcher executes most regularly, and makes the finest-grained conclusion of which process should execute subsequently. This scheduler is invoked whenever an occasion occurs. It may direct to interruption of one process by pre-emption. Process state The state of process is distinct in fraction by the present activity of the process. Each process may be in one of the following states: New Running Waiting Ready Terminated These state names are random, and they differ across operating systems. The states that they correspond to are establishing on all operating systems, however. Certain operating systems more finely describe process states. Only one process can be running on any processor at any immediate, although numerous processes may be ready and waiting.

Human Resource Challenges of the 21st Century Essay examples -- Huma

The traditional administrative role of human resource practices are a thing of the past and new roles for HRM are emerging at an alarming rate in the 21st century. HR is increasing its support for business goals and objectives while at the same time becoming strategic business partners. Challenges for the 21st century include, changing roles, shifting demographics, and globalization. In order for HR to stay current they must adapt and make necessary changes in retraining, alternative work schedules and technological advancements. Then, these successes have to be analyzed and evaluated for effectiveness. HUMAN RESOURCE CHALLENGES With the 21st century in motion human resource management will face some of the old struggles and HR will be forced to face many new challenges. The main objective of HR is to recruit, retain, train, retrain and keep workers satisfied. Indeed, these responsibilities can be challenging in the 21st century, especially with changing roles, a multi-generational workforce, and globalization. Changing Roles. Traditionally, HR has been an administrative position-processing paperwork, benefits, hiring and firing, and compensation. However, recently HRM has moved from a traditional to a strategic role, the emphasis is on catering to the needs of consumers and workers. Before, HR was seen as the enemy and employees believed that HR’s main purpose was to protect management. Now, the position requires HRM to be more people oriented and protect their human capitol, the staff. In addition, human resource management has to be business savvy and think of themselves as strategic partners in the 21st century. Multi-generational workforce. Another major challenge human resources department’s face in the 21s... ... but will continue to transform. Just as HR has changed from 10years ago the same will be true 10 years from now. Works Cited Effron, Marc, Robert Grandossy, and Marshall Goldsmith (eds). "Chapter 3 - The 21st Century Workforce". Human Resources in the 21st Century. John Wiley & Sons, Â © 2003. Books24x7. Web. Apr. 6, 2012. Greengard, Samuel. "Technology Finally Advances HR." Workforce 79.1 (2000): 38. Academic Search Elite. Web. 6 Apr. 2012. Gueutal, Hal G., and Dianna L. Stone (eds). "Chapter 9 - The Next Decade of HR—Trends, Technologies, and Recommendations". The Brave New World of eHR: Human Resources in the Digital Age. Jossey-Bass, Â © 2005. Books24x7. Web. Apr. 6, 2012. Noe, Raymond A., John R. Hollenbeck, Barry Gerhart, and Patrick M. Wright. Human Resource Management: Gaining a Competitive Advantage. 7th ed. Boston: McGraw-Hill Irwin, 2010. Print.

Constructivism: A Matter of Interpretation Essay -- Philosophy Learnin

Constructivism: A Matter of Interpretation The theory of constructivism rests on the notion that there is an innate human drive to make sense of the world. Instead of absorbing or passively receiving objective knowledge that is "out there," learners actively construct knowledge by integrating new information and experiences into what they have previously come to understand, revising and reinterpreting old knowledge in order to reconcile it with the new (Billett 1996). The cognitive structures that learners build include procedural knowledge (how--techniques, skills, and abilities) and propositional knowledge (that--facts, concepts, propositions). Often neglected are dispositions--attitudes, values, and interests that help learners decide: Is it worth doing? Knowing how and that is not sufficient without the disposition to do. Other key features of knowledge construction are functional context, social context, and usefulness. The process works most effectively when it is embedded in a context in which new knowledge and skills will be used. Research on thinking and learning reinforces the idea that people learn through interaction with others (Johnson and Thomas 1994). Although learning is a matter of personal and unique interpretation, it takes place within the social context. In addition, learning must be useful to the learner; intrinsic motivation emerges from the desire to understand, to construct meaning (Billett 1996). Using a constructivist approach, teachers facilitate learning by encouraging active inquiry, guiding learners to question their tacit assumptions, and coaching them in the construction process. This contrasts with the behavioralist approach that has dominated education, in which the teacher dissemina... ...." Journal of Technology Studies 20, no. 1 (Winter-Spring 1994): 33-45. (EJ 494 218) Lynch, R. L. Designing Vocational and Technical Teacher Education for the 21st Century. Columbus: ERIC Clearinghouse on Adult, Career, and Vocational Education, 1997. Parnell, D. "Cerebral Context." Vocational Education Journal 71, no. 3 (March 1996): 19-21, 50. (EJ 519 286) Rahn, M. "Lively Connections." Vocational Education Journal 71, no. 5 (May 1996): 33-35, 60. (EJ 522 561) Schell, J. W., and Babich, A. M. "Tech-Prep and the Development of Higher-Order Thinking Skills among Learners with Special Needs." Journal for Vocational Special Needs Education 16, no. 2 (Fall 1993): 6-13. (EJ 472 196) Stevenson, J., ed. Cognition at Work: The Development of Vocational Expertise. Leabrook, Australia: National Centre for Vocational Education Research, 1994. (ED 380 542) Constructivism: A Matter of Interpretation Essay -- Philosophy Learnin Constructivism: A Matter of Interpretation The theory of constructivism rests on the notion that there is an innate human drive to make sense of the world. Instead of absorbing or passively receiving objective knowledge that is "out there," learners actively construct knowledge by integrating new information and experiences into what they have previously come to understand, revising and reinterpreting old knowledge in order to reconcile it with the new (Billett 1996). The cognitive structures that learners build include procedural knowledge (how--techniques, skills, and abilities) and propositional knowledge (that--facts, concepts, propositions). Often neglected are dispositions--attitudes, values, and interests that help learners decide: Is it worth doing? Knowing how and that is not sufficient without the disposition to do. Other key features of knowledge construction are functional context, social context, and usefulness. The process works most effectively when it is embedded in a context in which new knowledge and skills will be used. Research on thinking and learning reinforces the idea that people learn through interaction with others (Johnson and Thomas 1994). Although learning is a matter of personal and unique interpretation, it takes place within the social context. In addition, learning must be useful to the learner; intrinsic motivation emerges from the desire to understand, to construct meaning (Billett 1996). Using a constructivist approach, teachers facilitate learning by encouraging active inquiry, guiding learners to question their tacit assumptions, and coaching them in the construction process. This contrasts with the behavioralist approach that has dominated education, in which the teacher dissemina... ...." Journal of Technology Studies 20, no. 1 (Winter-Spring 1994): 33-45. (EJ 494 218) Lynch, R. L. Designing Vocational and Technical Teacher Education for the 21st Century. Columbus: ERIC Clearinghouse on Adult, Career, and Vocational Education, 1997. Parnell, D. "Cerebral Context." Vocational Education Journal 71, no. 3 (March 1996): 19-21, 50. (EJ 519 286) Rahn, M. "Lively Connections." Vocational Education Journal 71, no. 5 (May 1996): 33-35, 60. (EJ 522 561) Schell, J. W., and Babich, A. M. "Tech-Prep and the Development of Higher-Order Thinking Skills among Learners with Special Needs." Journal for Vocational Special Needs Education 16, no. 2 (Fall 1993): 6-13. (EJ 472 196) Stevenson, J., ed. Cognition at Work: The Development of Vocational Expertise. Leabrook, Australia: National Centre for Vocational Education Research, 1994. (ED 380 542)

Cyberbully Essay Essay

Cyberbullies should be prosecuted for what they say or do on social media. Physiologist Eden Foster stated â€Å"In order for behavior to be defined as cyberbullying it must be repeated, hostile, and sever with the intent to embarrass threaten or harass.† â€Å"Twenty percent of youth ages 11-18 have been a victim of cyberbullying† says the Cyberbullying Research Center. This needs to stop. If Cyberbullying is against the law, less people would be victimized. Keep in mind, cyberbullying can cause mental disturbance to teens. Suicide and self-harm is a big problem in our world. A lot of suicidal people are like this because of cyberbullying. A girl named Amanda Todd took her life due to being cyberbullied by fake friends, boys, and total strangers. There are teens like her going through the same thing. Physiologist Eden Foster further states â€Å"If the bill is passed it will ensure that the cyberbully will be held accountable for the behavior that led to someone getting hurt.† The cyberbullies say mean stuff which causes teens to be depressed and want to commit suicide. The bully will be held responsible for putting thoughts in teen’s heads which causes suicide. As you may know, most kids are on social media. In fact nine out of 10 kids are on social media, to connect with family and friends. But, sadly there are people who invade on teens accounts and their privacy. These people are cyberbullies who pretend to be someone else. Fake identification is against the law. â€Å"Lori Drew was convicted of violating the Computer Fraud and Abuse Act after creating a fake MySpace account.† Says the Dangers of Cyberbulling Radio Interview. This account was used to victimize a 13 year old girl, Megan Meir. The Cyberbully infiltrates into the victims account. This is wrong because the victim is just using the social media account to connect with family and friends. Furthermore, â€Å"It is very difficult to flee a cyberbully. As they can  Ã¢â‚¬Å"attack† through a variety of electronic means† says Physiologist Eden Foster. I suggest that since it is hard to get rid of a cyberbully, that the law should get rid of the bully for the victim. A lot of teens do not know their bully. IN fact â€Å"only 34% of teens know who their bullies are.† says the Cyberbullying Research Center. Kids don’t know there cyberbully so they don’t know how to stop them. The law should get involved to track the cyberbully down and stop them. Opponents may question, â€Å"Why don’t they just unplug?† Eden Foster further states that â€Å"Technology has become an essential part of society and our homes.† Teens use there smart phones for more than just social networking. Cell phones are used to contact parents in emergencies as well. Teens need a cell phone because like Eden Foster states it is a big part of our lives. To Sum it all up, cyberbullies need to be prosecuted for statements made over social media. It is a serious thing that many people take their lives from. The Cyberbullies need to stop, and the only way to they can be stopped is if we make it a law.

In the Name of Allah, the Most Beneficient and the Most Merciful

|Ans. 1 |(a) |Quality Control Issues: | | | | |While assigning the audit work to Mr. Manzoor Nazar, the firm ignored the threat which existed due to his earlier | | | | |intention to join WL as an employee. | | | | |Mr. Manzoor also failed to update the firm about this matter, due to which firm could not ascertain the self-interest | | | | |threat to independence and objectivity of the engagement partner. | | | |Engagement partner did not ensure the engagement reviewer had been appointed. As a result, significant matters arising | | | | |during the audit could not be discussed or resolved. | | | | |No consultation was undertaken on impairment loss issue, which was contentious and material. | | | | |It appears that engagement partner resolved the difference of opinion between the team member and the job in charge by | | | | |imposing his decision without satisfying the team member.No avenue was available to the team member to assert his | | | | |opinion. | | | | | | | | | |The followi ng Risk Factors do not seem to have been considered: | | | | |Change in Board of Directors and significant change in Management. | | | | |Valuation of plant and machinery was being done by an employee who may have been an expert but his independence was | | | | |questionable. | | | |Sudden change of assessment in the valuation creates doubts on the reliability of the work done. | | | | |Informing stock exchanges about impairment loss, uncertainty on fair value of plant and machinery, issue of right | | | | |shares at declined market price and acquisition of right shares by directors and their associates point to an apparent | | | | |motive of the Board of directors to accumulate WL’s shares at low price. | | | | | | |` | |Deficiencies in Audit Approach: | | | | |In view of the management’s perceived motive of presenting poor financial position to affect the market price, the | | | | |representation by the management as regards impairment of plant and machinery is not a reliable evidence. | | | |Opinion of the internal expert seems to have been influenced by the directors and the management. Thus, it should not | | | | |have been considered as appropriate evidence. | | | | |Due consideration was not given to the auditor’s previous knowledge and evidences that were already available in | | | | |previous year’s working paper files. | | | |Audit opinion on a significant matter was formed without corroborating other evidences. | | | | | | | | | |Recommendation: | | | | |An independent valuation expert be appointed to form an opinion on valuation of plant and machinery. | | | | | | | | |If independent valuation supports the opinion of the internal expert, | | | | |ascertain whether or not valuation done in previous year was erroneous. | | | |In case of error in previous years, comparative financial statements be amended after completion of valuation exercise. | | | | | | | | | |In case valuation exercise cannot be completed, the aud it report should contain an emphasis of matter paragraph on | | | | |significant uncertainty. | | | | | | | | |If independent valuation does not support the opinion of the internal expert, the auditor should | | | | |Re-assess the risk of fraudulent misstatement by management and those charged with governance. | | | |Consider whether misstatement due to fraud involves higher management and those charged with governance, in which case | | | | |the firm may consider withdrawal from the engagement. | | |Ans. 2 |As soon as we come to know about the above stated facts, we should immediately contact the client and inform them that unless | | | |the auditors have signed their report on the financial statements, such financial statements will remain and be deemed | | | |unaudited. | | | | | | |SECP should be informed about the situation | | | | | | | |Legal opinion should be taken. | | | | | | | |The auditor may take necessary steps to inform the shareholders either immediately or in the AGM about the possible impact on | | | |the financial statements. | | | | | | | | | |Ans. 3 |(i) |Evidence of subsequent recovery of long outstanding debt will be evaluated. | | | | |If the evidence of recovery is sufficient and appropriate, the financial statements will be revised and issued to the | | | | |shareholders along with a fresh auditors’ report. | | | |In case of disagreement with the management on this issue, the auditor will issue a qualified opinion; and will also | | | | |take necessary actions to prevent reliance on the previous report. | | | | |If the evidence is not sufficient or appropriate, the management will be asked to change the director’s report. | | | | | | | | |(ii) |Reason for decline in sales is a matter of opinion and will have no impact on audit. | | | | | | | |(iii) |The figure presented on graph may be due to typographical mistake, correction of which should be communicated to the | | | | |users. In case of disagreement with the ma nagement an emphasis of matter paragraph will have to be included in the | | | | |audit report. However, if the figure is correct on the graph, the error in previous period will have to be rectified | | | | |retrospectively.In case of disagreement opinion will be appropriately qualified. | | | | | | | | |(iv) |The matter of acquisition of a sick unit will be discussed with the management, as it is a material misstatement of | | | | |fact (although not affecting the financial statements).In case of disagreement, auditor will seek legal opinion. | | | | | | | | | | | | |Ans. |The implications of the various issues referred to in the question, on the auditor report, are discussed hereunder: | | | |(i) |Failure to observe stock count: | | | | |Ordinarily the auditor is not required to perform the procedure of observation for obtaining evidence in a review | | | | |engagement. | | | | |Analytical procedure will be sufficient in this case. | | | |There will be no implication on audito r’s review report. | | | | | | | | |(ii) |Exposure to significant exchange rate risk: | | | | |Auditor is not supposed to give any assurance on the adequacy of the management’s risk management activities. | | | |Auditor is responsible to assess whether the derivatives, as discussed, have been accounted for and presented | | | | |according to the requirement of the International Financial Reporting Standards. | | | | |However, if open position casts a significant threat to the viability of the company’s business, the auditor may draw | | | | |the attention of the reader of conclusion report by adding an emphasis of matter paragraph in the report. | | | | | | | | | | | | |(iii) |Sale of one of the company’s set-up to an associated undertaking: | | | | |The information about the sale of the business segment to a related party is necessary for understanding the changes | | | | |in financial position. Therefore, an explanatory note should be included in t he condensed financial statements. | | | |Ordinarily the auditor is not required to corroborate the evidence provided by the management. | | | | |In case management refuses to disclose this information, suitable modification will be considered. | | | | | | | | |(iv) |Discontinuation of the practice of using Age Analysis for bad debts estimation: | | | | |Apparently, bad debt provision is following the historical trend. The auditor is required to persue inquiry and | | | | |analytically review procedures in a review engagement. | | | | | | | | |If the results of such procedures are satisfactory, then no further procedures are required. Accordingly age analysis | | | | |for estimating bad debts is not mandatory in this situation. | | | | | | | | | |There will be no implication on audit report. | | | | | | | | |(v) |Failure to carry out review of subsequent events: | | | | |In a review engagement auditor is not responsible to review subsequent events. | | | |Management is inquired about the procedure it has followed to identify subsequent adjusting event. | | | | | | | | | |There will be no implication on audit report. | | | | | | | | | | |Ans. 5 |Audit procedure to verify Provision for sales return: | | | |Apparently, the provision made by the company has no plausible basis. | | |The actual returns during the year are Rs. 130 million as against the total sales of Rs. 650 million. If the sales and sales | | | |returns are made evenly throughout the year, a plain application of return percentage suggests that the provision should be | | | |nearly Rs. 32. 5 million. | | | |In the above circumstances the auditor should obtain an understanding of the entity’s assumptions on which estimate is based. | | | |If the basis is considered inappropriate, the auditor should make a revised estimate either on his own or by using expert | | | |opinion.The estimate should be based on: | | | |industry practice and trend of sales return; | | | |comparison of industry an d company’s terms of sale; | | | |Trend of sales return in the company i. e. sales return with-in first 15 days; between 16 to 30 days; between 31 – 45 and so on. | | | |Own estimate prepared on the above assumptions will be compared with management’s estimates. If the difference is material, the| | | |management will be asked to explain. | | | |Subsequent sales returns up to the date of authorization will also provide an evidence about the reasonableness or otherwise of| | | |the management’s estimate. | | | | | | | | | | |Ans. 6 |(a) |Verbal confirmation from Local Government as regards the resolution of dispute on capital adequacy and price | | | | |computation of cement, will not be considered as appropriate/sufficient audit evidence. | | | | |Refusal of written confirmation is a scope limitation and unless other appropriate evidence is available the report | | | | |will need to be modified. | | | |Management’s intention to use the auditorâ⠂¬â„¢s report for the purpose of dealing with the local government is beyond the| | | | |scope of the engagement. Therefore, the auditor’s report should specify the agreed intended use thereof. | | | | |Interpretations given in Regulation JKL, 1961 were used to form the opinion on compliance relating to minimum | | | | |inventory level and price computation. Therefore, the Regulation should also be referred to in the report for better | | | | |understanding of the assurance. | | | | |Not renewing performance guarantee is a clear non-compliance which needs to be reported as qualification. | | | |Decision to keep the inventory with distributors could not be considered as a non-compliance because these are | | | | |covered under binding contracts and the purpose of the arrangement is also mentioned in the contract. | | | | | | | | |(b) |We have audited Cement Limited’s compliance with certain covenants of cement supply agreement No. XYZ/2004 dated | | | | |November 03, 20 04 read with Local Regulation JKL 1961, executed between the company and the Local Government. The | | | | |purpose of the report is to fulfill the condition attached to an application to be filed with the Provincial | | | | |Government to obtain a cement supply contract. | | | | | | | | |We conducted our audit in accordance with International Standards on Auditing-800 â€Å"The Independent Auditor’s Report | | | | |on Special Purpose Audit Engagement† applicable to compliance auditing. | | | | | | | | | |The Standard requires that we plan and perform the audit to obtain reasonable assurance as to whether Cement Limited | | | | |has complied with the agreement referred to in preceding paragraph. An audit ncludes examining appropriate evidence | | | | |on a test basis. We believe that our audit provides a reasonable basis for our opinion . We report that: | | | | | | | | | |We could not directly confirm, from the Local Government, the status of non-compliance of capita l adequacy and price | | | | |computation of ‘quick-set cement’. | | | | |The company failed to maintain a performance guarantee with a scheduled bank, which is a violation of the agreement. | | | | | | | | |In our opinion, except for the effect on the overall compliance, if any, as might have been determined, had we been | | | | |able to obtain the confirmation from the Local Government in respect of capital adequacy and price computation of | | | | |quick-set cement and the non-compliance stated in paragraph (b) above, as of December 31, 2007, the Company was, in | | | | |all material respects, in compliance with the covenants of price computation, minimum inventory level and other | | | | |matters related to financial reporting of the agreement referred to in the preceding paragraphs. | | | | | | | | |AUDITOR | | | | |Date | | | | |Address | | | | | | | | |C |Views of the management on job time: | | | | |It is true that auditors have already reviewed the subjec t agreement during the audit of the financial statements. | | | |However, the review was different in nature as discussed below: | | | | | | | | | | | | | | | | | | | |Materiality was set on the basis of certain values of |Materiality was set on the basis of principles agreed at | | | | |financial statements. |the time of engagement. | | | | | | | | | | |During the audit only those clauses of the agreement would|In the given engagement the auditors were required to | | | | |have been studied which could impact the revenue and |obtain assurance about the management’s claim of | | | | |expenditure and risk of loss. compliance with all the clauses which may or may not have | | | | | |significant financial impact on the company. | | | | | | | | | | |The agreement was among one of the very |Since only this agreement was the subject of the auditor’s| | | | |large number of documents that could have required |report, it required far extensive examination. | | | | |aud itors’ attention.Hence only a general review of the | | | | | |same was required. | | | | | | | | | | | |Due to these differences the nature and extent of examination of agreement was much larger in this engagement than in| | | | |audit. Accordingly, considerable time was required to complete the engagement. | | | | | | | | |(d) |Appointment of Mr.Sharif | | | | |Since Mr. Sharif was also the engagement partner on the audit of Cement Ltd. , his appointment for this assignment may| | | | |result in self review threat. | | | | | | | | | | | | |Ans. 7 |(a) |The matters which should be considered while accepting the assignment and assigning the job to Mr.Umer are as | | | | |follows: | | | | | | | | | |Acceptance of engagement: | | | | |Client acceptance consideration, such as, integrity of management, expertise available in firm etc will be given. | | | | |Whether the assumptions being used are clearly realistic. | | | | |Whether the time limit prescribed by the Board of Directors is sufficient. | | | | |Whether the projected financial statements and auditor’s report will be appropriate for the intended use. | | | | |Although the firm is legally allowed to accept the assignment, adequate safeguards should be considered n view of | | | | |the fact that one of the partners wife had financial interest in the entity and close family relations with the CFO | | | | |of the company. | | | | |There should be an agreement with the management that abridged projections must contain a caution for shareholders | | | | |that for better understanding complete set of prospective financial statements be referred. | | | | |Firm should also consider whether it will be able to carry out the engagement with due professional competence even | | | | |if Mr. Umer is unable to be the engagement partner. | | | | | | | | |Assigning the job to Mr. Umer: | | | | |Since the wife of Mr. Umer has financial interest in the company as a shareholder, Mr. Umer is not | | | | |expected to carry out the assignment with the level of objectivity required for the engagement. Therefore, he should | | | | |not be appointed as engagement partner. | | | | | | | | | | | | | | | | | |(b) |We have examined the projection of XYZ Business Segment of Fiber Limited in accordance with the International | | | | |Standard on Assurance Engagements applicable to the examination of prospective financial information. Management is | | | | |responsible for the projections including the assumptions set out in Note X on which it is based. | | | | | | | | |This projection has been prepared for assuring the viability of the segment referred to in preceding paragraph. As | | | | |the segment is in development phase the projection has been prepared using a set of assumptions that include | | | | |hypothetical assumptions about future events and management’s action that are not necessarily expected to occur. | | | | |Consequently, the users are cautioned that the project ion may not be appropriate for purposes other than those | | | | |described above. | | | | | | | | |Based on our examination of the evidence supporting the assumptions, nothing has come to our attention which causes | | | | |us to believe that these assumptions do not provide a reasonable basis for the projection. Further, in our opinion | | | | |the projection is properly prepared on the basis of the assumptions and is presented in accordance with the | | | | |International Financial Reporting Standards. | | | | | | | | |Even if the events anticipated under the hypothetical assumptions described above occur, actual results are still | | | | |likely to be different from the projection since other anticipated events frequently do not occur as expected and the| | | | |variation may be material. | | | | | | | | |(c) |The historical financial statements provide the auditors with | | | | |the knowledge of company’s business and trends and relation that would exist among the elem ents of financial | | | | |statements; and | | | | |a yardstick for considering management’s assumptions. | | | | | | | | |The auditors also uses historical financial statements to assess whether the prospective financial statements have | | | | |been prepared on the basis consistent with them. | | | | | | | | | | | | |Ans. |(i) |Judgmental Sampling | | | | |Advantages | | | | |Disadvantages | | | | | | | | | |As the approach is being used for many years so its well understood and refined by experience. | | | | |The auditor can bring his judgment and experience into play. | | | | |No special knowledge of statistics is required. | | | | |Time saved form non deployment of statistical methods may be spent on carrying out further audit procedures on | | | | |different areas. | | | |Saving of extra resources such as computer soft wares. | | | | |Selecting samples with large amounts facilitates greater coverage. | | | | |It is not based on any scientific technique. | | | | |N o quantitative results are obtained. | | | | |Personal bias in the selection of sample is unavoidable. | | | | |There is no real logic behind the selection of the sample or its size | | | | |The conclusion reached is usually vague. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |(ii) |Statistical Sampling | | | | |Advantages | | | | |Disadvantages | | | | | | | | | |It is based on scientific techniques | | | | |Special software is available to help efficient execution | | | | |The method is impartial and can be defended easily | | | | |It provides precise mathematical statements about probabilities of being correct | | | | |The method is efficient as the same level of confidence can be achieved with a relatively smaller sample.Overlarge | | | | |sample size are not taken | | | | |The system in different audit firms tend to become standardized | | | | |It can be used by staff at all levels | | | | |It lacks flexibility | | | | |Often several a ttributes of transactions or documents are tested at the same time | | | | |Lacks human judgement and more reliance is placed on statistical conclusion | | | | |As the technique is not always understood, false conclusions may also be drawn. | | | | | | | | | | | | | | | | |Ans. 9 |(a) |The following issues are significant in respect of the donation of Rs. 15 million: | | | | | | | | | |Donations represent 25% of the total selling and administration expenses. | | | | |Such a huge amount of donation by a company which has already incurred a loss casts serious doubts about the motive | | | | |behind such donation. | | | | | | | | |Audit procedures to address the issue may involve the following: | | | | |Obtain information about the charitable institution i. e. its name, nature, registration and reputation. | | | | |Scrutinize possibility of any relationship between the two organizations, their directors/trustees and their spouses | | | | |and relatives etc. | | | | |Verify mode o f payment i. e. cash, bearer cheque, crossed cheque etc. | | | | |Verify approval and authorization. | | | | |Assess the relevance of the donation to the nature of business of the company. | | | | | | | |(b) |Since appropriate business consideration does not seem to be involved, mere approval by the Board would not confirm | | | | |that the expenditure has been incurred for the purpose of the company’s business. | | | | | | | | | |If the auditor is unable to satisfy himself on the above issue he will have to qualify the report by: | | | | |stating the brief facts of the case. | | | | |using the â€Å"except for† type of qualification, while certifying that the business has been conducted in accordance | | | | |with the objects of the company. | | (THE END)