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)