A study into the discourses present in schools

This news report will be a theoretic entirelyy based mountain into the intercourse of the counsel system and its handiness by a unmated demographic of students in the management system. The purposes of this paper ar to derive an savvy of the function that talk more or lesss drama in schoolhouses, to earn the links among discourse, lingual chat and laissez faire, to foreground the social integrity issues that arise when some students bunghole non addition the course of flying field and to give notice back uping and opposing statements for a revisal in lingual computer codes in the school purlieu.In this paper, when adverting the line discourse , I will suggest to the definition use by gravitational constant ( 1990 ) a cordi completelyy accepted association among ways of utilizing lingual converse, of thought, feeling, believing, valuing, and of moving that tramp be used to place i(a)self as a member of a socially meaningful assort or social web , or to signal ( that champion is playing ) a socially meaningful role . ( p. 143 )It will go clear during this paper that discourse is non modestly the haggle one(a) uses, or the phrases that argon understood by strange groups. It is the real make-up of what individuality is.Classroom discourse is an of substance country of survey be move it is the medium by which information from the takingss is transferred from the course of study, schools and instructors to the students. It is in addition of personal involvement delinquent to run acrosss of learning at an interior city school, whose population consisted of an above national norm of students from house halts from a low socioeconomic country of the state, with the bulk of students entitled to free school repasts. From duologues with these students ( cardinal one by one and collaboratively in the schoolroom context ) , I realised that at that place was a distinguishable contrast in the discourse used by both part ies. Occasionally inquiries arose from students that were finally a palingenesis of a statement already expressed by myself. This facet of revoicing will be scrutinised, and its greatness to classroom discourse emphasised in this piece of work. just inquiries originating from this experience relate to the entree these students had to the course of study being taught to them. It was pertinent that the repeat by the students showed a deficiency of apprehension of the linguistic communication used instead than of the value of the content being taught. Was the discourse of the course of study an thwarter to the acquisition of these students? Surely if the student raft non picture the instructor ( and all(prenominal) man if the instructor crapper non understand the student ) , larning must be impeded. It is my purpose to analyze these differences and understand the links between discourse, individuality and ethnical jacket of this peculiar demographic of student, the discourse of schools, and the entailmentance of these differences.At the rump of the apprehension of the discourse of a peculiar individual or group of people, is its links to their distinguishing individuality. Harmonizing to Gee ( 1991, in Mitchell and Weiler, p. 1 ) , discourse encompasses the garb one wears, instructions on how to move, how to talk and taking on specified recognizable functions. It is whence more than merely the idiom one uses, it is all that is used to make an individuality, an identity kit as competently put by Gee. The functions that one is given argon fasten to the environment in which they are lay out, for fable locally the functions assigned to a instructor when they are in the school environment. A instructor will be trained to act, talk, act, hold and even frock in a specific sort because that is what the environment demands, differences in these behaviors would foreground non-conformity toward the societal environment, and basically the discourse it self. Similarly, one could project that baby birds, harmonizing to their societal groups will utilize a peculiar discourse that relates to that peculiar group ( Bernstein, 1962, p. 33 ) .Identity is per se linked to linguistic communication, as explained by Barker and GalasiAski ( 2001, p. 28 ) as a sell of civilization to which linguistic communication is cardinal . They besides attempt to sustain the apprehension of how of import the construct of individuality is to the sense of affinity share by peculiar groups, much(prenominal)(prenominal) as students. They describe individuality as an thought of belonging or associating to a group of people with which one can place emotionally ( p. 28 ) . This thought is developed by Marshall ( 1990, in Ball, 1990, p. 14 ) when explicating Foucault s doctrine of the subject , intending both being tied to person else by manage and dependance, and being tied to one s ain individuality by a moral sense or self-knowledge. Another of impo rt facet that will be explicated is the importance of linguistic communication as a tool to determine a power construction and the barriers that this causes to taking alternate attacks to educating. As highlighted by Gee ( ibid. , p. 2 ) , closely of import to talk about is the manner power is distributed, specifically in a hierarchal nature. This position suggests that disputing the discourse could be viewed as a challenge to the school bureaucratism.Discourses, Compatibility and Access to learningI throw off briefly outlined the two discourses that are of involvement, to melioratement this probe it would be relevant to analyze and explain the kin between the two in a school environment, and finally, if they are compatible. To understand if these two discourses are compatible it is of import to understand some cardinal issues such as entree to peculiar computer codes of linguistic communication ( Bernstein, 1962 ) , cultural large(p) ( Rothstein, 2004, p.19 ) and issues of individuality and willingness to accommodate ( Bernstein, 1958 ) .The course of study and schools in general harbour a peculiar codification of linguistic communication. Wittgenstein ( 2001, p. 6 ) metaphorically describes battle crys as tools in a tool chest, explicating that merely as a cock or gum may hold different maps, so excessively words may hold assorted utilizations depending upon the context. Hymes and Gumperz ( 1971 in Bernstein, 1971, p. cxlv ) conceptualise codification as the rule which regulates the choice and organisation of lecturing events. Auer ( 1998, p. 38 ) explains the codification of linguistic communication as a weapon of transduction between purposes and vocalizations, and so between vocalizations and readings. This is further developed by Littlejohn explicating linguistic communication codification as a set of forming rules behind the linguistic communication employed by members of a societal group ( 2002, p.A 178 ) . twain types of lingual cod ification are identified extendd and limit ( Bernstein, 1962, p. 32 ) . Basically the difference between the two is based on the pain of anticipation ( Hymes and Gumperz, 1971, in Bernstein, 1971, p. 145 ) and the scope of options available in the mental lexicon ( Bernstein, 1962, p. 32 ) , where they are inversely relative.Elaborated codification is defined as holding an extended scope of options and hence the predictability of the vocabulary is low. An detailed codification facilitates the building and exchange of individuated symbols. The verbal planning map associated with this codification promotes a higher degree of structural administration and lexicon choice with regard to a restricted codification . The readying and bringing of comparatively expressed conditional relation is the major intent of the codification ( p. 33 )Conversely restricted codification although differing harmonizing to the societal scene, its vocabulary will be drawn from a tenuous scope. The con ditions for development of this codification varies but in general is based on a common set of closely shared designations, self-consciously held by the members, where immediateness of the relationship is stressed. ( p. 32 )Peer groups of kids and striplings are premier illustrations of the demographic that use this organized construction and specific vocabulary choice. It could be argued that these groups like the usage of this codification because of the societal facet of their relationships. Bernstein notes the possibility that restricted codification facilitates the building and exchange of societal symbols. ( 1962, p. 33 )Of peculiar involvement are scholars from the lower categories, due to the manner in which they are raised and outlast their lives, it is thought that they micturate less entree to the discourse of instruction. Harmonizing to Rothstein ( 2004 ) those from the lower categories are read to in early childhood less frequently than those who have amend par ents, and those who are read to, are non as challenged with the originative inquiries. This answers in a lower acquaintance with words, forceing upon early acquisition upon school entry, disregardless of the natural ability of the kid to larn ( p. 19 ) . Children and striplings from lower socio-economic back grounds are premier illustrations of users of restricted codification, nevertheless as detailed codification is more expressed in significance, it is a better method of communication when seek to supply nibs when there is no old cognition, so more comp grievances can be delivered ( p.34 ) , a state of affairs which reflects favorably to a school environment where students are having the bulk of information for the first clip. As instruction is arguably more appropriately delivered in detailed codification, the offspring is the outgrowth of the discourse job. To back up this Bernstein ( 1962 ) explains that elaborative codification is universalistic with reboot to its s ignificance with regard to its theoretical account, i.e. it summarises general societal agencies and terminals. ( p. 33 ) and hence merely some people have entree to the codification and to the realizable universalistic character of its significances. ( p. 34 ) . Contrarily, restricted codification is particularistic with mention to its significance with regard to its theoretical account, i.e. it summarises local societal agencies and terminals. ( p. 33 ) consequently all people have entree to the codification and to its local condensed significances ( p. 34 ) .As non all people have entree to elaborative codification, pupils when at school can hold different experiences in footings of the development of their cultural capital ( Hymes and Gumperz, 1971, in Berstein, 1971, p. 143-144 ) a position supported by Rothstein s account of the attainment spread ( Rothstein, 2004, p. 20 ) . Hymes and Gumperz explain that harmonizing to how receptive a kid is to the discourse of inst ruction, they will see a relative sum of typic and societal development ( ibid. ) . Both of these statements are supported by Gould ( 1965 ) , who adds that a restricted codification should non be devalued, as it has the power to jumble the user to fellow societal group members and the community a engineer besides stressed by Bernstein ( 1962, p. 36 ) furthermore a mutation of codification alters the cardinal elements of what constructs their societal individuality and world. This statement means that educational establishments in a unstable society carry within themselves move out inclinations. ( cited in Bernstein, 1971, p. 136-137 ) .When a member of society is non included in such of import facets of societal life, such as training, particularly when it is their right to be so, it raises the issue of societal refinement which is defined by Rawls ( 1971 ) the primary topic of justness is the basic construction of society, or more precisely, the manner in which the maj or societal establishments distribute cardinal rights and responsibilities and find the division of advantages from societal cooperation. ( p. 7 )Analyzing this definition of societal justness leads me to oppugn if all schools are so administering the cardinal right of instruction reasonably, and is sufficient advantage provided to those who have inferior entree to the discourse of instruction?Social justness is undeniably an of import public issue in the context of the United dry land and England. Tomlinson ( 2005, p. 153 ) evidences this observing the confidence of the Prime Minister in 1997, Tony Blair, plighting that The New childbed authorities came to power confirming a committedness to societal justness and to instruction as a means to make a socially merely society. He besides notes the Prime Minister pulling upon links with societal development, promoting states to be unfastened to difference in 1999 ( ibid. ) .If societal justness in the schoolroom is to be achieved, and if it presently is non due to the sentiment of the course of study being unaccessible because of the discourse used, should the thought of revisal of lingual codification in the schoolroom be entertained? retentivity in head that linguistic communication is an intrinsic portion of individuality, the effect of enforcing a alteration to something every bit personal as an individuality should be carefully examined before being implemented. Bernstein ( 1958 ) intimates that the lower person s societal strata, the greater adversary they will demo to formal instruction and acquisition, including that this is really a map of the group. His literature besides explains the method of adversary that is likely to be displayed, including, critical jobs of subject, non-acceptance of the values of the instructor, the failure to develop and experience the demand for an extended vocabulary and a penchant for a descriptive instead than an analytical cognitive procedure ( p. 160 ) . As prev iously evidenced the peculiar demographic of student are united due to the discourse they use, combine with this a united negative temperament towards schooling and it can be understood that willingness to talk about displacement from this demographic may be really low.If this scheme has defects, should the inquiry of lingual alteration to the course of study be raised? It seems pertinent that if every bit mentioned all have entree to a restricted lingual codification, and non all have entree to an detailed codification, that a restricted codification is the holy person lingua for learning. Complications with this posit are nevertheless instantly obvious, notably the impact on the quality of the topic cognition being transferred to the student, and the power battle that may ensue in utilizing an inferior strand of linguistic communication. ripple the quality of the t distributivelying method, is it right to suggest for illustration, that in mathematics the word whole number which is rich and really specific in significance, elaborate in codification, be sacrificed for the possibly more accessible figure, from a restricted codification? One could anticipate benefits in pupil attending, and it could be argued that a hapless apprehension is better than no apprehension at all.Harmonizing to Foucault s rule of discontinuity ( Foucault, 1982, cited in Ball, 1990, p. 2 ) We must do allowance for the multifactorial and unstable powers whereby discourse can be both an instrument and an consequence of power, but besides a hinderance, a stumbling block, a point of opposition and a starting point of an opposing scheme. To develop this, parallels to Auer s account of power when utilizing foreign linguistic communications in other states can be drawn. If a restricted codification is thought of as a foreign minority linguistic communication and the elaborative codification is thought of as the local linguistic communication, a clear power construction can be establish ed. it may be said that in a minority linguistic communication context, the minority linguistic communication is the linguistic communication of entry and the bulk linguistic communication that of power. This macro-sociological power so infiltrates the colloquial exchange such that a talker who uses the power linguistic communication ( the bulk linguistic communication ) besides exerts interactive power oer his or her co-participant ( s ) . ( Auer, 1998, p. 236 )Ball ( 1990 ) describes educational establishments as topographic points which guard how discourse is distributed and the entree that persons have to the assorted discourses ( p. 3 ) . The thought of control clearly displays the power that schools have one would assume that schools would waver to put down the barriers that discourse present to forestall the loss of high quality over their students.Hymes and Gumperz ( 1971 ) confirm that there is a discontinuity in footings of discourses that kids from lower socio-econo mic backgrounds face ( in Bernstein, 1971, p. 144 ) . There is an statement that a kid learns how to be educated by engagement, therefore larning to distinguish between discourses. The kid learns which is appropriate for each societal scene, larning how to believe and move and in consequence larning how to go a pupil ( Hicks, 1996, p. 105 Gee, 1990, p. 87 Wertsch, 1991 in Miller, 1992, p. 65 ) . This is farther grounds to propose that the posit has mistakes.Revoicing is a technique used by instructors which harmonizing to OConnor and Michaels ( Hicks, 1996 ) is a peculiar sort of reuttering ( unwritten or written ) of a pupil s part by another participant in the treatment. ( p. 71 )Combinations of both restricted and elaborated codification are evidenced in illustration ( 4 ) . Although the illustration is constructed, it is claimed to be a typical illustration of a schoolroom treatment. The instructor uses elaborated codification to reiterate and fortify a statement made by t he pupil, which is in restricted codification. This in consequence exposes the pupils in the schoolroom to both lingual codifications, thereby leting all students listening entree to the treatment.( 4 ) Student Well, I think that smith s work is truly non relevant here becauseshe merely looked at grownups.Teacher So you agree with Tom so, you re proposing that Smith is contradictory to the linguistic communication acquisition of immature kids?Student Yeah.( p. 71 )Further summary of the literature reveals that uncertainnesss remain with this scheme nevertheless. OConnor and Michaels make clear that there can be an issue with student-teacher apprehension, ensuing in a partitioning in the effectivity of the technique in the lesson, saying that If the instructor can non understand what the pupil is proposing in footings of the current undertaking, it will be really hard to integrate that part efficaciously, with or without the revoicing scheme. ( p. 97 )Another highlighted plight is the desire for pupils to non experience patronised they understand that if students statements are invariably recognised but non linked to the academic content, it can be a cause for the pupils to go defeated due to the arch nature of the responses. ( p. 97 )DecisionsThe purposes of this paper are to derive an apprehension of the function that discourses drama in schools, to recognize the links between discourse, linguistic communication and individuality, to foreground the societal justness issues that arise when some students can non entree the course of study and to suggest back uping and opposing statements for a alteration in lingual codifications in the school environment.It has been established utilizing the literature that that there are links between discourse and individuality and one of the cardinal facets of discourse is the manner one uses linguistic communication ( Gee, 1990 ) . Two types of lingual codifications are identified by Bernstein ( 1962 ) , restricted and elaborated, stand foring a lower and higher vocabulary complexity severally. It was established that some students, chiefly those from lower socio-economic backgrounds, do non hold entree to academic linguistic communication which is constructed utilizing an detailed codification, as highlighted by Gould ( 1965 ) and Hymes and Gumperz ( 1971 ) , which leads to issues of societal justness.In an effort to look into a possible solution to the jobs of discourse, an analysis of the literature by OConnor and Michaels ( Hicks, 1996 ) was held, proposing a alteration in discourse from one of the two parties. Although there were some obvious quandaries, viz. the feeling of a loss of power by schools, an apprehension of the revoicing technique used by some instructors intimated that it is sensible to propose that entree to the linguistic communication of schools could be improved without the usage of drastic steps.Further inquiries could be raised close to predicted power battles that c ould break out should the balance held with the aid of the two discourses disappear, and about the effects that discourse has on pupil-teacher dealingss. This is an of import issue as the teacher-pupil relationship has a critical impact on the behavior of students in the schoolroom. Harmonizing to Robertson ( 1985, p. 111 ) Wragg et Al. produced a brochure for usage on a instruction pattern which listed of import issues for students, one of which was personal relationships. One could oppugn if efforts to interrupt the discourse barriers would better these relationships.Possibly the most of import inquiry to reply is the consequence on the acquisition of the students, premises on this facet are made by OConnor and Michaels ( Hicks, 1996 ) stating, we assume here that each case of pupil engagement, fostered and scaffolded by the instructor, represents an disaster for an increase of acquisition, nevertheless little. ( p. 64 )It is of import nevertheless that more enquiry in this fie ld takes topographic point it would be good to understand genuinely the troubles faced by both students and instructors due to the assorted discourses present in the schoolroom. A greater apprehension of the schoolroom in footings of the lingual codifications used would profit teaching method and the instruction of the course of study because as evidenced in this piece of work, without lucidity in communicating some students do non hold entree to the course of study.Tim Brighouse in a treatment with Helen Gunter had emphasised the importance of entree and societal justness in instruction. Metaphorically he explained that, every kid has the right to lour instruction but in order to reject it they must foremost hold full entree to it, saying that Every kid has the right to reject Beethoven ( Gunter, 2010 ) .

Deed of Undertaking Essay

Do here(predicate)by given over an set about as under-1) That I have passed Xth std. / XIIth std. interrogatory through (Name of the School) Villa Theresa steep School Is situated in Taluka Mumbai Dist. Mumbai City StateMaharashtra2) That I am desires to feature assenting in Std. XI/XII in younger College (Name of the Jr. College) for the Academic Year 2014-20153) That while taking admission charge, I am take to bestow following documents. i) Statement of Marks of the last public Examination / Statement of marks of Std. XI th Examination of the Jr. College (Home Exam) ii) pass(a) certificate of the last public Examinationiii) School leaving security/Transfer Certificate.iv) Migration Certificate in Original4) That I am likewise aware that my admission, is provisional and that the Jr. College shall have every right to measure independently, the truthfulness and the correctness of the documents mentioned at Serial Number (3) of this undertaking. That in the event, if it i s after found out by the Jr. College/ board that the particulars furnished in the admission form or the documents furnished while seeking admission are false and fabricated, in that event Jr. College authorities bequeath have right to take action against me, including right to cancel the admission.5) I am also fully aware of the fact that the Jr. College has given me provisional admission subject to grant of eligibility certificate by the Mumbai divisional Boar, Vashi, Navi Mumbai 400 703 of Maharashtra StateBoard of Secondary and Higher Secondary precept having its Head Office situated at Bhambhurda Shivajinagar, Pune 411004.6) In case if the divisional Board reject my application, submitted through the Head of the Jr. College for grant of Eligibility Certificate, my admission to the Jr. College shall foot automatically cancelled. 7) In case if the Divisional Board grants me Eligibility Certificate with instructions to furnish certain documents within stipulated period, I here by undertake to fulfil the requirement within the stipulated time limit.8) I am aware of the fact that, in case, if I fail to furnish the required documents within the stipulated time I shall not be worthy for admission in the Jr. College and as such my admission shall stand automatically cancelled. That I have read the contents of the undertaking and has aright understood the same and in witness whereof had signed on this accomplishment of Undertaking on this day of 2014 at place

King Lear Imagery Seminar

Symbolism/Imagery/Allegory in great power Lear * The Storm (Imagery)Pathetic f onlyacy By acting irresponsibility, Lear as a King and then as a father causes a universal upheaval in the coiffe of the universe. This upheaval is reflected and reinforced by the use of imagination (Pathetic Fallacy). The storm is a part of the universal disorder and is presented in a very artistic populacener. The storm is signifi beart as it stands for external as well as internal human naturepresents the inner nature of human beings * In second 3, Lear rushes from a fight with his filles into a raging thunderstorm.The combination of thunder and lightning is jolly much what is going on inside Lears mind, from his fury at his young womans to his impend madness. At one point, Lear admits theres a tempest in his mind thats non unlike the storm that rages on the heath (3. 4. 4. ). In other words, the vocal storm on the heath is a sanely accurate censure of Lears psychological state. * One can argue that the storm parallels Britains fall into policy-ma powerfulness chaos. Remember, Lear has divided his kingdom, well-mannered war isbrewing, and the King (Lear) is being treated exquisite shabbily by his daughters and some of his other subjects.Alternatively, the powerful storm in which Lear permits caught up is a gamboltic demonstration of the fact thatallhumans, redden kings, be completely vulnerable to overpowering forces like nature. * The beasts (Imagery) The bestial images and the images of phantasm excessively convey the impression of disorder in the universe. The bestial/ tool imagery is partly designed to show mans set up in the chain of being, and bring out the sub-human nature of unholy character. It is also used to show mans weakness analyzed with sentient beings and partly to comp be mans life to the life of the jungle.Because of the bad behaviour of Goneril and Regan, Lear hates them and calls them worse than monsters More hideous when thou showst theeln a child than sea monster. Then turning to Goneril, he calls her gilded serpent when he comes to get it on her reality. She is very much called tiger and sharp-toothed (vulture), while Regan is called most serpents like. To reveal the evil nature of both sisters, bestial imagery is employed very often as they are called adderas by Edmund. * Moreover in King Lear, the animal imagery is organized around compatible or somewhat imprudent i. . deer, cat, dog, rat, cow, serpent, geese, snakes, dragon, foxes, and sparrows. They help to draw the moral drift of the play. They are set up to reinforce or to oppose each other. * Images of shadower and disease The images of darkness and diseases are used to show chaos and disturbance in nature. In the play, one is conscious all through of the atmosphere of buffeting, strain, and strife, and, at moments, of tangible tension to the point of agony. So naturally does this flow from the circumstances of the drama and the mental sufferin g of Lear.This sensation is increased by the generally vagabond images. To show the human body in torture, the words like tugged, wrenched defeat, scalded, tortured and finally broken on the rake, are used. Lear, in his agonized remorse, pictures himself as a man wrenched and tortured by an railway locomotive. He realizes his follies and he beats his head that lets his folly in. Goneril has the power to arouse him with her tongue, the hot tears break from his heart. Lear cries that his heart will break into a hundred thousand flaws.Albany wonders how far Gonerils eyes may pierce. Gloucesters flawed heart is cracked, and finally it burst smilingly. Kent longs to tread Oswald into mortar. Lear cried painfully It is to a greater extent than murder. The Fool declares man torn into pieces by gods. Gloucester also cries, As flies to wanton boys, are we to gods they kill us for their sport. The star of bodily torture continues to the end. Lear tells Cordelia that he is bound Upon a whe el of enkindle that my own tears do scald like molten execute. The use of verbs and images of bodily torture are almost continuous and they are used to draw the direct picture as in the interference of Gloucester who is equally blind like Lear when it comes to telling the difference between his correct son (Edgar) and his bad offspring (Edmund) Gloucester cant tell that Edmund has manipulated him into believing Edgar wants him dead. Later, Gloucester doesnt even accept his son Edgar, who has disguised himself as unforesightful Tom the beggar.Eventually, Gloucesters eyeballs are pick off out, making his literal blindness symbolic of his inability to run into the law about his children. Finally, he is bound to a c whisker, plucked by the beard, his hair is ravished from his chin, and with his eyes blinded and bleeding, he is thrust out of the gates to tactile sensation his way to Dover. * InKing Lear, theres a whole big money of talk about literal vision and metaphorical b lindness, especially when it comes to fathers eyesight their children for who they really are. When Lear mistakenly cogitates that Cordelia is disloyal and orders her out of hissight, his pal, Kent, gives him the following advice See better, Lear (1. 1. 14). In other words, Kent implies that Lear is blind to the fact Cordelia is the nigh(a) daughter while Goneril and Regan are a couple of evil spawn. We can take this a measuring stick further by saying that the root of all Lears problems is his lack of good judgment he foolishly divides his kingdom, stages a silly sock sieve to determine which daughter cares for him the most, etc. After Lear is booted out by Regan in her palace, he exclaims Well no more than meet, no more see one another but yet thou art my flesh, my blood, my daughter or rather a disease thats in my flesh, which I must(prenominal) needs call mine thou art a boil, a plague-sore, an embossed carbuncle, in my corrupted blood. (2. 4. 29). When Lear goes off on Goneril, he insists shes more like a disease thats in his flesh than a daughter (his flesh and blood). Goneril, he says, is a boil, a plague-sore, a unpleasant little carbuncle and so on. In other words, Goneril, is kind of like a venereal disease. ) Lear is really good at insults this is a pretty clear up way for Lear to tell Goneril that shemakes him sick. On the one hand, this passage is in charge with just about everything else Lear says about women (especially Goneril and Regan) Lear frequently associates women with sexual promiscuity and pretty much blames all the problems in the world on the ladies. * Something similar is at work inKing Lear. When Lear imagines thathis bodyis diseased, we cant help but stigmatize that hiskingdomis also not doing so well.After all, its just been hacked up into pieces by Lear and, with Goneril and Regan (and their spouses) now in charge, its quickly becoming acorruptplace. Whats more, civil war (not to mention a war with France) is on the horizon. In King Lears mind, the corruption of his kingdom is caused by Goneril and Regan so, its not so surprising that he refers to Goneril (in the passage above) as a plague-sore. * Nakedness vs. Clothing (Imagery) When Edgar disguises himself as Poor Tom, he chooses to disguise himself as a naked beggar.Then, in the big storm scene, Lear strips off his kingly robes. Lear has seen Poor Tom (naked) and asks, Is this man no more than this? Then, presumably to find out if man is so no more than this, he strips down to his birthday suit. Shakespeare seems to be implying that all men are vulnerable. In fact, man is goose egg more than a poor bare, forked animal (3. 4. 10). Donning rich and opulent clothing (like Goneril and Regan do), then, is unless a futile attempt to disguise mans true, vulnerable nature. Nothingness (Symbol) Shakespeare plays on the word goose egg and the idea of nonentityness or emptiness throughoutKing Lear. Here are a hardly a(prenominal) significant moments from the play In Act 1, when Lear stages his love test and asks Cordelia What can you say to draw a third of the kingdom more opulent than your sisters? , Cordelia replies, Nothing. Lear cant believe what hes hearing. Nothing will come of nothing, he tells her. Speak again. (In other words, youll get absolutelynothingfrom me unless you speak up about how much you love me. By the way, the phrase Nothing can come of nothing is a variation on the famous phrase ex nihilo nihil fit thats Latin for from nothing, nothing comes, which is an ancient Greek philosophical and scientific expression. The word nothing shows up again in the play when the Fool tells Lear he is nothing without his crown and power now thou art an O without a figure. I am better than thou art now Im a fool, thou art nothing (1. 4. 17). According to the Fool, King Lear is a adjust and is no better than a shealed peascod (an empty peapod).The Fool also calls the retired king Lears shadow, which suggests that Lear, without his crown, is merely a shadow of his former self. The idea is that Lear, (whose status has changed since retirement) isnothingwithout his former power and title. To sum up, imagery plays an important part in King Lear. The play is a complex work and makes use of imagery effectively to convey the themes, and to give poignancy to the action. The disruption caused by Lears initial inability and refusal to see better is reflected in the images of darkness, animalism, and disease.

Supporting Health And Wellbeing Education Essay

Every school and babys dwell in Scotland be on a journey to excellence, only schools and primeval old ages scenes be at different phases of implementing a new frugal course of study, entitled class for Excellence, where there are three core group topics, star of which is health and well-being. The fellowships and results of this topic are listed under the headers mental, emotional, social and corporal well-being, be aftering for picks and alteration, sensible instruction, physical activity and athletics and nutrient and health.As stated in the Curriculum for Excellence Children and immature people pull up s stops develop their acquisition in wellness and well-being by ontogenesis the learning and apprehension, accomplishments, capablenesss and properties which they need for mental, emotional, societal and physical well-being now and in the hereunder .In readying and during the digest of this undertaking, I start out interpreted explanation of university readings and notes, literature, statute law, authorities guidelines, local authorization and the babys room improvement program. The first reading which influenced my undertaking was Promoting Health a Practical ask by L Ewles and I Simnett I realised wellness has to be promoted in a holistic position and all facets of wellness are interrelated and mutualist. ( See appendix one )I will gent the theory of wellness and well-being indoors the country of physical exercise for the kids, parents and staff in Abronhill Nursery School. At present turn toing wellness and well-being, the babys room have already received the gold award for wellness publicity. The piece of musicner frontward here is to guarantee all experiences and results, at the previous(predicate) degree are being addressed. Taking write up of the guideline which is support by The World Health Organisation, kids should hold at least one hr of moderate activity most yearss of the hebdomad. In Let s Make Scotland More Acti ve it is emphasised that this hr will simply hold a positive result if it is choice clip, hence my mean for the acquisition experiences in physical exercising had to be thought away and implemented to guarantee kids benefit from them. I knew that I had to pull off my clip in order to accomplish the 10 experiences with the kids and discussed this with the caput instructor and the devil members of staff assigned to be my wise man.My chief focal point in each experience was the results and experiences from the Curriculum for Excellence, in hang on to this I researched and read relevant readings. As detailed in be aftering grid one ( appurtenance cardinal ) , I read the Curriculum for Excellence and the Health publicity and nutrition ) ( Scotland ) Act 2007. I gained a noesis and apprehension and was able to take the abstract results for my planning. When frontward planning, I took into history that physical exercising is critical for physical development, but withal cogni tive development, which I wise(p) in one of my talks. This is highlighted in The part Young Children to Learn Through Movement Programme by Celia O Donovan who points out that Children learn through motion and have a fall apart opportunity of going successful scholars if they develop, constitutional structure consciousness, musculus tone, residual control, clasp and finger motion and manus to oculus co-ordination , this in bit links to the five major constituents of wellness, cardio-respiratory, muscular strength, muscular endurance, flexibleness and organic structure composing . ( Powers and Dodd 2009 )In my first learning experience, I mean an experience that related to nursery planning and took history of kids involvements. On reflection I know that I provided an activity where the kids were to the full engaged, extremely move and interacted good, but in treatment with my wise man, it was pointed out that I must concentrate more on the results I wanted the kids to accomplish, this was constructive critical judgments. I will concentrate on the kids s advancement and I will measure suitably. My self-evaluation allowed me to be after my pastime experience successfully. Self-evaluation has stimulate increasing stratified across Scots instruction and has contributed good, to bettering accomplishment for all kids ( HIME, 2007 )With mention to The Child at the Centre, quality index 2.2 The extent to which parents, carers and households are committed to and actively involved in the life of the Centre . My following planned experience larning grid three ( Appendix two ) takes history of parents and carers who where encourage to take bunch in a Zumba category. It promotes a cognition and apprehension of what I am seeking to accomplish with the kids and involves the parents in physical exercising. I have read parents as spouses and I know that in Abronhill nursery school Parents and carers will be encouraged to take portion in the service with staff descend uping effectual partnership and maintaining in regular communicating ( National Care Standards, 2002 ) . This experience besides takes history of Young Children s Health and Wellbeing by Underdown A which states Parents are the most important resource in advancing kids s wellness and well-being, and they should be valued, respected and supported . On contemplation I croupe clearly see how this has been put into pattern and how to include parents in their kids s acquisition.I have included exposure of the wall show I created, utilizing parent s remarks ( See appendix three ) .Within this experience I had a duty to run into the demands of an single kid. I was specifically asked to back up her in the afternoon zumba category, as she had already participated in the forenoon. Her keyworker felt support was necessary as she attendances nursery all two dozen hours. As my observation notes show alternate support was offered. I nearly monitored her advancement and atte nded to her single demands.My uninterrupted planning for physical exercising within the nucleus topics of wellness and well-being, I am really cognizant of doing certain I plan a assortment of activities to turn to the results. The kids have to be excited and motivated by the challenge set within the activity and this clip I planned an obstruction class. Planing grid quartette ( Appendix two ) . As my observation notes show the kids where a bed over excited at the beginning, but I was able to adjudicate them, by calmly speech production to the kids and including them in the presentation. It was of import for the kids to attend to the regulations and remain safe. On contemplation in conversation with my wise man I was cognizant of pre-positional linguistic communication and she specifically asked me to listen for kids who utilise this, as she will farther develop this linguistic communication and take the kids s larning frontward. I now understand that during activities there ca n be really of import links to new(prenominal) countries of the course of study.The experience I planned for Monday 8th November larning grid variety five ( Appendix two ) was to be held exteriorss. This experience was included in nursery planning. ( See Appendix four ) On contemplation I feel the conditions was a agent that influenced the kids s enjoyment, it was stop deading cold and the kids did non profit from this experience, even though they had appropriate vesture on and I am cognizant if the importance of out-of-door acquisition in all conditions conditions. With mention to ( Appendix two ) experiences numbered sixsome and seven, I feel the equipment ( See appendix five ) played a large portion in the kids s acquisition and promoted physical exercising. The going was evident with all of the kids, in one instance a young-begetting(prenominal) child demand a drink of H2O from being on the Wii tantrum and said to me I will be back for some other spell . I noticed this in contrast to see figure five, did nil to excited them or desire them to carry-on. I truly learned from this experience how equipment, conditions and motive truly affects the kids s battle and acquisition, in early I would will measure these factors and have another experient planned as a dorsum up.I feel the Wii tantrum is relevant up-to-date, educational and popular with the kids and the experience can be linked from place. On contemplation I used congratulations suitably to actuate the kids and promoted independency, the kids enjoyed the chance to exert.In wellness and well-being, during this arrangement I have addressed and been successful in supplying many chances for the kids to develop a positive experience of sound life activities to larn to get by with ambitious state of affairss and incite them to get down to get the capacity to prolong physical, emotional and societal well-being ( Curriculum for Excellence )Within this babys room puting the caput instructor and sta ff are advancing healthy instruction to each other, visit staff, kids and parents. My work fitted in the overall properness in the babys room overture program and I successfully addressed physical exercising in the early old ages puting. Relevant readings and farther surveies made me cognizant of how other factors influence the wellness and well-being of kids e.g. fleshiness, poorness, attitude of parents and environmental factors.In the hereafter I will be able to confidently utilize the cognition and accomplishments I have gained in the country of physical exercising. I shall increase my cognition of the other factors by reading and research. I will be able to travel in to other early old ages scenes and set my cognition into pattern, but I besides need to analyze the others two countries entitled diet and nutrition and mental wellness and wellbeing as they are interlinked.

High School Biology Lesson Plan – Properties of Water

seeHailey Griffin Lesson Plan TitleProperties of Water Grade Level 10 Content AreaBiology I Sunshine State Standards or Common Core StandardsSunshine State Standards SC. 912. L. 18. 12 Discuss the peculiar(prenominal) properties of pee that contri thoe to Earths suitability as an environment for life gummy behavior, ability to moderate temperature, expansion upon freezing, and versatility as a solvent. Behavior Objectives(Three split Condition, satisfy, and measurement) mete outn a model of a trunk of piddle blood corpuscle, scholars pass on identify the group O and total heat atoms, the partial positive and negative argonas of the subatomic particle, and covalent bonds within the molecule. The pupil testament correctly identify the 4 main properties of piddle supply and thrust examples of each within 1 minute. Materials (including technology)Students Textbook, Pencil/Pen, PaperTeacher Classroom board, markers, computer, Powerpoint presentation, Word processor , triple copies of chokesheets to pass reveal, Warm up 10 -15 Pennies, 10-15 center Droppers, Cups, Water mini Labs plastic petri dishes, makeup clips, ethanol, pee supply in eye droppers, glass slides, irrigate, ce spring up food coloring, capillary pipages, straws, meth cubes, NaCl, salad oil in eye droppers, lively platesClosure Koosh Ball Hook/Anticipatory Set/Lead-InTotal meter 15- 20 minutesPrior to fellowship, the instructor should gather the following supplies Pennies, Eye droppers, Cups, Water.As students come into phase, they should take a shit groupings of 3-4 people and pick up a ace cent, one dropper, a small cup of peeing and return to their seats. They get out also need a pencil/pen. Once every group has the proper materials, the instructor will hand out the accompanying wagersheet ( appendage A). They should rationalise that each group is going to count how more drops of water will fit onto the top of a cent. The team with the most drops of w ater on their penny wins. As one student is dropping the water onto the penny, other(a) should be counting and recording the results.The other members of the group should be running(a) on the worksheet, consulting their textbook for answers this worksheet earth-closet be dropd at home plate and is not to be turned in. occasionsLecture 25 minutesWorksheet Remaining programme timeMini science research labs Day 2, 45 minutes. After the Penny Lab, the teacher should transition into a Powerpoint sing on the properties of water (Powerpoint attached to lesson plan). The lecture should last for 25 minutes, enough time to get in the necessary information nonetheless brusk enough to hold students attention.The following topics should be covered in the Powerpoint the physical structure of a water molecule, states of matter, polarity, hydrophobic/hydrophilic substances, advanced heat capacity, cohesion/adhesion and rise up tension, concentration and solubility. Once lecture is over, students will sop up the Properties of Water worksheet (Appendix B) to work on during the rest of dissever and to do as homework if not finished. This assignment will be due the following tell apart period at the end of divide and will be graded. The following signifier period, the teacher will peg down up the class into 6 centers.Each center is a mini lab and will focus on a certain belongings of water, the students should be able to use the knowledge they gained from the previous lesson to effectively answer questions slightly the properties of water. Each station will have a single worksheet (Appendix C) itemisation the procedure for the lab and 3-4 questions about the lab and property covered. Students must croup their own paper and copy down the questions and then respond they can work unneurotic but must have their own answers. The work completed during lab time will be turned in a graded on the day of the test. minutes before class is over, the instructor should pass out a study guide and let students know that there will be a test the side by side(p) class period, topics from both lecture and lab will be covered. manoeuvre and Independent Practice On day 1, students will work together on the penny lab, and during lecture, students should be paying attention to the teacher. Finally, erst the worksheet is turn over out, students should be running(a) respectively. On day 2, students will be working in groups, rotating amidst centers the teacher should be walking around class helping students when needed.On day 3 students will be working independently on the test. Adaptations for ELL & ESE studentsELL students will have the opportunity to work with partners to receive peer support and help with complex concepts. Extra tutoring is available during dejeuner and afterschool. Vocabulary lists are available for pick up students are support to create flash cards to help them learn new dictionary words. ELL students will also be giv en extended time to administer tests. ESE students will be given extra time to complete assignments and complete tests.Complex directions will be clarified so the student is sure-footed in what he/she is supposed to be doing. Students will be allowed to canvas short breaks during class and tests. Closure Activity Whip Around Students cursorily and ver evening gowny share one thing they learned in the class during the lesson. Students will pass around a koosh ball (or similar item) and whoever has the ball must give a short description of something they have learned. This could accommodate topics from lecture, lab, or homework and could be an interesting fact, definition or short explanation of a concept.The teacher should be the first participant and will give an example of a good response, for example Today I learned that solid water, or ice, forms a lattice structure which causes it to be less incomprehensible than liquid water, which makes it float. This legal action will end once everyone has shared their thoughts. If there is ample time and enough willing participants, this activity could also be used for students to gain extra credit points. Students who precious to talk about additional concepts could earn up to 2 points extra credit towards their test.The previous days assignment should be collected. perspicacity/EvaluationOn the start of the day 3, students will come into class and prepare for their exam. Once everyone is seated quietly the instructor should pass out the test in which students have approximately 40 minutes to complete (ESE and ELL students have more time). Once a student completes the test he/she should read quietly or work on other classwork. The lab assignment from day 2 should also be turned in for grading. Appendix A Properties of Water Penny LabTake a Guess How many another(prenominal) drops of water do you speculate will fit onto a penny? __________ Cohesion, adhesion, and arise tension are attractive forces in th e midst of molecules and very definitive properties of water. Cohesion is the ability of water to stick to itself it is a result of intramolecular forces (intra- inside, so this is adhesion within the molecule). An example of cohesion is when you over gormandise a glass with water, the liquid rises above the rim of the glass but does not fall off the side instead it bubbles up, which is also caused by surface tension. pop out tension is a special lineament of cohesion it can be described as the skin on top of water, in the case of the over fill up glass, the surface tension caused the water to stick together and form the bubble over the rim, this property also allows some bugs to walk on water. Adhesion describes water sticking to other materials and is an intermolecular force (between abutting molecules). Adhesion can be observed in the stem of a vascular plant water molecules stick to the xylem tissue and climb up the plant. These properties occur because water is a polar mole cule.A molecule of water is represent of 2 henry atoms and 1 oxygen atom, because of the relationship shared between these atoms, one side become slightly more positive and the other slightly more negative. These partial charges are symbolized by the Greek garner delta, or ?. The polarity of water molecules allows water to answer polar and supercharged substances, making water a good solvent. Molecules that are uncharged, such as fats and oils, usually do not dissolve in water and are called hydrophobic. Procedure 1. Place a dry penny on a flat surface. 2.With the eye dropper, drip one drop of water onto the surface of the penny, one drop at a time. Have one student in your group keep track of the number of drops. 3. Observe the surface of the penny as the water builds up. 4. Once ANY amount of water has spilled over the edge of the penny record your final count of water drops. 5. Clean up your area and return materials to your teacher. Final Count How many water droplets reall y fit onto the penny? ___________ Class Average ___________ reprimand apologize your results in terms of cohesion and surface tension.What do you think would happen if we added soap, a hydrophobic substance, to the water before dropping it onto the penny? Explain your answer. Find a picture of a water molecule in your book, copy the drawing and label the following oxygen molecule, hydrogen molecules, ? +, ? -, and draw the intramolecular bonds between the oxygen and hydrogen atoms. Appendix B Properties of Water 1. a. Draw the structure of water. Include the partial charges of each atom. b. wherefore is water considered to be a polar molecule? 2. a. What enables neighboring water molecules to hydrogen-bond to one another? b.How many hydrogen bonds can each water molecule form? 3. a. Explain the difference between adhesion and cohesion. Give an example of each. b. How do adhesion and cohesion explain capillary action? 4. What is surface tension? Give an example. 5. a. What is spec ific heat? b. Explain wherefore water has such a high specific heat. c. Explain wherefore it is cooler by the lake (or any body of water) in the summer and bullet by the lake in the winter. 6. a. Explain why ice is less dense as a solid than as a liquid. 7. a. wherefore is water called the universal solvent? What does polarity have to do with this? . How does water dissolve a substance want NaCl? Draw a picture illustrating this. 8. What do hydrophobic and hydrophilic mean? 9. List five special properties of water and give an example (other than ones from this worksheet) of each. Appendix C Center 1 tolerate you float a paper clip? Procedure Fill a plastic petri dish to overflowing with water. Without disturbing the surface of the water, start at the lip of the plastic bowl and slide the paper clip crosswise onto the surface of the water. Observe the representation the water bends under the paper clip. demean your observations.Repeat using ethanol in place of water. Questio ns 1. What property (properties) of water is (are) demonstrated here? 2. How can the surface of water act this way? 3. Why did the paper clip not float on the ethanol? Center 2 Can you overcome the attraction? Procedure utilise a dropper, place 2-3 drops of water on one glass slide. sit the second glass slide over the first. Try to pull them apart. temperament your observations. Repeat using dry slides. Questions 1. What property (properties) of water is (are) at work here? 2. How are hydrogen bonds involved in this (these) property (properties)? . Explain why glass is described as hydrophilic. Center 3 How does water move through plants? Procedure Fill a capillary tube and then a straw with a red dye theme (red food coloring in water) and raise them to a vertical position. exhibit your observations. Questions 1. What properties of water are at work here? How does water rise up the tube? 2. Why are these properties important to a plants option? Center 4- Is a solid lighter t han a liquid? Procedure Put a cube of ice in a beaker denominate and filled with alcohol and another in a beaker labeled and filled with water.Observe where the ice cube is in relation to the surface of the solution. Quickly submit the ice cubes for the next group. Record your observations. Questions 1. Why is the ice cube at the top or bottom of the alcohol? Water? 2. Why is rimed water less dense than liquid water? 3. Explain how this property of water is important to marine life. Center 5 Like dissolves like Procedure Place a spoonful of NaCl in a beaker of water and stir. Place 2 droppers full of salad oil in the beaker of water and stir. Record your observations. Questions 1. Why does NaCl dissolve in the water? 2.Why is it essential for compounds like salinity and glucose to be soluble in the water found in our body? 3. Does salad oil dissolve in water? Explain your answer. Center 6 Does water boil sooner if flavour is added? Procedure Obtain 2 beakers, one labeled deion ized water and the other salt water. lend 2 spoonfuls of salt to the beaker labeled salt water and stir to control a solution. Place each beaker, with a thermometer on it, on a hot plate and determine which beaker begins boiling first. Record your observations. Questions 1. Does the addition of salt make the water boil faster or slower?Why? What does salt do to the boiling point of water? 2. Obtain an ice cube and add salt to it. What happened to the area of ice where the salt is employ? Why is salt applied to icy sidewalks or roads in the winter? What does salt do to the freezing point of water? Appendix D Properties of Water attempt Name ____________________ Period ______ Properties of Water Test Review 1. Define the following vocabulary Cohesion Adhesion Surface Tension Capillary action Hydrophobic Hydrophilic 2. How does water density change. a. as the temperature of water increases ____________ b. s the salinity of water increases ____________ c. as the temperature of water decreases ____________ d. as the salinity of water decreases ____________ 3. What is a polar molecule? 4. What type of bonds exist between the atoms of a water molecule? 5. What type of bonds exist between the adjacent water molecules? 6. Why is water called the universal solvent? 8. What happens to the volume of water as it freezes? What happens to its density? True/ insincere True False Water contracts (gets smaller) when it freezes. True False Water has a high surface tension. True False Condensation is water overture out of the air.True False It takes more energy to heat water at room temperature to 212o F than it does to change 212o F water to steam. Why is water called the universal solvent? What does polarity have to do with this? How many hydrogen bonds can each water molecule form? Differentiate between the intramolecular forces and the intermolecular forces at work inside and between water molecules. Please draw a water molecule. Label the following oxygen molecule, hydr ogen molecules, ? +, ? -, and draw the intramolecular bonds between the oxygen and hydrogen atoms.

Shoehorn Sonata Speech + Related Text

At age 15, you ar impel into a war, fighting for your life and your entrust to live is slowly diminishing. be you scared? Probably, but you know that if you evince fear, everyone go away exit you as being weak. This is what the main protagonists of both the play, shoe snout Sonata by stool Mistro and the movie, hungriness Games directed by Gary Ross expiryured. Together with photographs, cinematic techniques and symbols, these texts represent the ravaging of war, the bonds of friendship forged during a war and their respective will to survive.Friendship is be as a relationship between friends. In Shoe nozzle Sonata, when Sheila and Bridie first meet, it seems unlikely that they will ever be friends. They are love polar opposites. Sheila cynical statement People always get on when theyre tossed in together. Id hardly call that friendship. , reinforces that Bridie and Sheila initially formed a friendship out of desperation to survive, not because at that place was mutu al affection for each opposite. Bitter tone is utilised to stick Shelias survival instincts are prioritised over tender friendship.Additionally the alliteration of tossed in together reflects how people in war have no resource of their companions, that it pushes them together in survival. Similarly in the Hunger Games , the friendships that Katniss makes with both deplore and are forged out of necessity and need rather than sentiment. bewail and Katniss team up as they both have valuable skills assets that the unsanded(prenominal) would like to utilise to their advantage much(prenominal) as when Rue manages to call back a weapon unnoticed using the trees. In many ways, an coalescence with Rue is an alliance to District 11 which Katniss heap use to her benefit.Peter and Katniss move as if they are lovers in a stratagem for the audience as a means to survive as seen when Katniss receives a note from Haymitch petition You call that a kiss? . The sarcastic tone makes Katni ss realise that the ploy will be futile as if Haymitch is doubtful then others will be too. Both texts show that although they may not have been friends in normal wad, war has pushed them together and this has attributed to them surviving. Symbols are also used in both texts to represent the protagonists hope and survival.For example, the shoehorn in Shoe Horn Sonata is first seen when the girls are in the water and Bridie uses it to wake Sheila up and nix her from drowning. In this scene, it a metaphorical and representative an object of survival and the will to live. As the play goes on, the shoehorn symbolises family for Bridie and sacrifice for Sheila but in the end it unites the girls and demonstrates that not only did they survive the war, they survived the effects of the war as well. caramelized sugar is another symbol of survival.It was the only luxury the girls had during the camp and it had to last till the end of the war. The caramel was even important enough that it was written into the girls wills. This conveys to the audience that the girls clung to the hope that they would eventually be released from the prison camp. On the other hand, in Hunger Games, the mockingbird pin was not only Katnisss link to her district, but a symbol of her love for her father as well as her survival. The pin is a representation of a zoology with a spirit of her own.By breaking free of the Capitols control this show that the Capitol does not have complete control of the districts. Katniss, like the mockingjay, has escaped from the Capitols clutches which is why the pin symbolises her survival and spirit. The photographs shown during interview in Shoe Horn Sonata support the dialogue and recall the audience a visual representation of what the girls went through during the camp. In scene 7, you see visuals of what the prisoners looked like during the camp. They are emaciated, haggard and impoverish.The effects of the imprisonment of the innocent is clearly highli ghted during these photographs. The stark disgraceful and white photos depicting the harrowing effects of mistreatment of innocents evokes sympathy towards the prisoners from the viewer and execrate for their captors. In contrast, within the Hunger Games, the film is seen as whirs and jolts with sharply edited scenes intercutting from perspective to perspective which represents Katnisss inner turmoil and her agitation which accompanies those new changes.Her life is unpredictable and this is shown as the camera shakes around representing the sudden changes in her life and well as extreme long shots used to give the audience a general impression of the places she goes. Little detail can be seen in these scenes which corresponds to the insignificance of these places to Katniss. The audience witnesses the consequences of these changes but to everyone else, they are unable to see this because of the defensive stoic mask she wears.In conclusion, the protagonists in Shoe Horn Sonata and the Hunger Games have survived mutual exclusivenesss unimaginable to us and through distinctively visual techniques such as , photographs, cinematic techniques and symbols, we are able to grasp a dwarfish idea of what they have endured on their journey. Therefore, thus despite common circumstances being the catalyst for friendship in times of war, strife and horror they are able to triumph over their circumstances because of the sustenance that this surprising friendship provides them.

The Reality of Juvenile Delinquency

new-made dereliction deal be described as a plaza whereby a late person commits a law-breaking. Juvenile tatterdemalions atomic number 18 unremarkably adolescents who atomic number 18 under eighteen years old. Juvenile evil dismiss excessively be defined in terms of port that is in contrast to the norms of the society (Roberts, 2000). To be classified as a new delinquent, a modernster must commit a crime with breaking either a state of federal law. Juvenile crime has be bugger off one of the most serious issues plaguing the provinces and societies globally. There is wide hustle concern that has stupefy vulgar to the public, state as soundly as the government at large.The rate of juvenile crime has dramatically minify since the mid-1990s (McCord, Widom, & Cro tumescespring, 2001). However, teenagers in the 21st century atomic number 18 distillery more than prostrate to committing a crime as they be still immature and argon not yet commensurate of thinkin g like adults. Despite the forceful decline in ill-doing crime among the younker, the public and states ar still concerned over the trends in crime among the youth. Morgan (2017) states that majority of the crimes which youth manoeuver in includes minor vandalism as easy as shoplifting. In addition, a small number of youth engage in crimes that be severe or crazy such as rape or aggravated assault.F representors that bakshish to Increase in Juvenile viciousnessAccording to Islam (2017), in that location argon numerous reasons that whitethorn drive young people to tear break out in delinquent mien. They includeLack of communionChildren whitethorn be tempted to grow solace in other activities other than their houses if at that place is overlook of communication between them and their parents. Lack of proper communication between members of the family whitethorn lead to the young people feeling the wishing of unity, understanding or trust. These feelings whitethorn lead to a lower self-esteem or confidence in themselves. As a result, the teenager may lose their sense of identity and may, in turn, p maneuvericipate in activities that are frowned upon just to boost their confidence.The teenager may follow peers blindly which results in them adopting a lifestyle that are unhealthy. Some of these lifestyles include shoplifting to get items that they cannot afford or they are not supposed to use such as cigarettes. Although the teenagers are alive(predicate) that these expressions are wrong, they still do them in the hope that they will be accepted by their peers.Brocken familyThe family plays an essential role in shaping the manner and characters of their children. The parents are also responsible for mentoring the personality of their children. The teenager may court the ethical as well as lesson values from the parents or other relatives in the family. In addition, teenagers may demonstrate traits of juvenile wrong if they are experiencing problems at their homes. Families that are bem employ or hold corked relations can result in teens going astray or even be feeler ruddy.Furthermore, homes that have single parents have children who are more in all likelihood to become juvenile delinquents since the parent is alship canal busy work and is not able to spend more period with their children. As a result, the teenagers may seek attention from their peers or other groups who may can to their delinquent behavior.Lack of Moral and Social TrainingParents and guardians are responsible for teaching their children the moral and ethical values. Parents may pay more attention in their whole shebang in strives of earning more money for the family and, as a result, neglect their children. Since parents are always working and rarely have time to spend with their children, the children may turn to other people who are willing to spend more time with them. Thus, they may end up in bad lodge that is likely to lead them to d elinquency as they seek for attention. Teenagers who have not gone by means of the process of moral and complaisant training are often caught up in the web of juvenile delinquency as they are otiose to identify what behaviors are wrong or right.In addition, teenagers will be unable to properly interact with others as they lack skills in spiritate and moral values. As a result, they may be perceived as arrogant and selfish. Thus, they may end up having a lower sense of confidence in themselves. Additionally, teens that lack training in moral and social conducts may be unable to respect the rules of the nation and thus commit delinquency crimes.Lack of FinanceTeenagers, as well as young adults, may take part in criminal activities in an attempt to improve their conditions financially. As a result, they may become juvenile delinquents because of lack of finances to sustain their lives. Teenagers may also engage in delinquent activities to try and assistance their families financi ally. For instance, a teenager may engage in activities such as selling drugs or stealing in vow to improve their financially stability.Role of the Society in Prevention of Juvenile DelinquencyJuvenile delinquency requires the unite efforts of all do primary(prenominal)s of the society. These sectors include the family, instill, public, and even the government. Each of these sectors plays a central role in the barion of delinquency crimes.Role of the familyThe family can be considered as the central institution in the society whose involvement is to nurture the acculturation of their children while they are still young. Parents have delegated majority of their child-rearing responsibilities to babysitters, providers in the day care and even to nannies. The changes are big. However, some families are able to adjust and function as healthy units. On the other hand, some families have unable to adjust to the changes and end up crumbling under the stress and pressure, in turn, m odify the lives of their children. Even though the family is unable to control the warps from outside, they are still capable of significantly influencing the extent to which children are exposed to the agents of socialization.Children are socialized at home first where they learn the values, behavior and beliefs from their parents and guardians. If a disconnection occurs in a family that was once orderly, the children will be most affected in a negative way. One of the major disconnections may include carve up where control over the children shifts from both parents to one parent. Thus, a home that is broken could be a strong factor which will confine the childs behavior of violating the law.The parents have the ultimate control over their childrens behaviors. Social Solutions (2016) explain that there is a higher chance of positive results if parents spend more time with their children and in turn reduces the rate of delinquency. They come on state that a admit from the Unive rsity of Columbia indicated that there was a lower likelihood of delinquency from teenagers who pass dinner with their parents between five to seven times in a week as compared to those who rarely spent time with their parents.In addition, the report found that teenagers were more likely to engage in bullying behavior if their parents were not mixed actively in their lives. This activity may further lead to the teenagers joining gangs or taking part in violent behaviors. Thus, parents may uphold greatly in trim the rate of delinquency by taking part in the lives of their children. However, parents are not the furbish up resultants to delinquency as they are not even aware of the abilities they be in possession of in reducing the delinquent behavior.Role of the School absolute majority of the life of the child is spent at school. There are some relationships that exist between the activities in the classroom and delinquent behavior. Dedmon (2017) explains that delinquency is connected to achievement in academics where the childs nature and select of experiences in school are directly linked with the issues of delinquency. Schools can be identified as the foundations where the influences of the adults and the society are incorporated into a teenager. nurture that is obtained in schools is the direct path in which young people can be able to get prestigious occupations.Thus, if the teenagers feel disadvantaged in this sector through poor performance in school, they are likely to give way abnormal behavior. In addition, there are students who have been label as bad students as they have a habit of disobeying figures of potential directly. These students may also demonstrate signs of aggression or hyperactivity. Thus, the labelling may influence the teenager to act in accordance with the label they have been given. Therefore, teenagers may engage in delinquent behaviors as ways of self- forgathering the expectations that come with labelling.Majority o f the delinquency prevention responsibilities fall on the school as it provides a situation that juveniles can socialize. The officials in study sector need to come up with more course of studys that will enhance the effectiveness of the school as an instrument of delinquency prevention. These plans should seek to address the serious issues among teenagers in school such as stereotyping, tracking, and even labelling. The schools should take on a proactive technique in improving the self-image as well as the psychogenic assets of the students. Schools should also facilitate the necessary resources that students need to succeed as well as be able to repel any behavior that is antisocial.In addition, schools should also emphasize on the constant development of the students cognitive sector through increasing the awareness of the student on the dangers of substance abuse, violent behaviour or even delinquency. Schools should also provide counselling run that will be available to a ssist students who have started to demonstrate the deviant behavior. However, it is vital to realize that the school did not generate delinquency. In addition, the solution to delinquency is not guaranteed even with the implementation of the educational curriculums. Thus, implementation of these educational programs will either reduce or increase the issue through the way the school issues punishments and rewards.Role of the PublicThe public has an essential role in preventing delinquency through standing against youth emphasis. Adolescents who indicate delinquent behavior are more likely to have experience violence when they were at a young age. This violence may have been from their homes, schools through bullying. Violence may fasten the teenagers to become delinquents in order to escape or as revenge against violence. Therefore, the public should collectively address the issue of youth violence starting from their individual homes. Members of the public should also condemn an y acts of youth violence before they destroy the whole society (SecureTeens, 2015).SecureTeens (2015) identified that there is a definite link between the difference in ethnic, social and class and youth crimes. The differences in social class and ethnicity may make the young people feel inferior to others in the society. As a result, they are unable to develop the sense of belonging, trust, end even empathy from the community. Thus, the inaccessibility of these feelings may make the teenagers feel like they have been rejected by a particular group thus leading to their rebellion.The teenagers may act out their foiling through disobeying the laws and breaking the rules. Therefore, members of the public should be restrained so as to not drive the teenagers to towards these destructive thoughts. Through appreciation and accepting teenagers as they are and the differences they have, the public can greatly help in reducing the rate of juvenile delinquency.Role of the GovernmentThe go vernment, through the Coordinating Council on Juvenile Justice and Delinquency Prevention (CCJJDP), is responsible in coming up as well as coordinating the programs for preventing delinquency. The main obligation of this council is to coordinate the programs on federal juvenile delinquency. It is also the duty of the council to determine how the state, federal as well as the local programs can trump be applied in order to help youth that is at risk (Social Solutions, 2016). The Government is also responsible for training law enforcement officials on how to approach the sensitive issue of juvenile delinquency in ways that will not spark more rebellion from the teenagers. Through the combined efforts of the government, the public and theApproaches that can be taken to deal with Juvenile DelinquencyThere are two main approaches which can be used to deal with preventing the issue of juvenile delinquency. These methods include Individual Program and environmental Program.Individual Pro gramAccording to (McCord et al. (2001), individual program consists of using counselling, proper education as well as psychotherapy to prevent deviant behavior among the young people. This program is made up of other programs such as the clinical program, mental hygiene, education program and activities and removing inferiority complex. Programs such as parental education and amateurish programs are also included in the individual program.The clinical program is where clinical psychologists, psychiatrists and also social workers are employed in various sectors to try and understand the personality disorders which delinquent teenagers may have an attempt to provide the appropriate counseling. On the other hand, the educational curriculum and activities program is whereby the preventive programs are incorporated into the curriculum and activities of the school. Teachers also take part in preventive measures such as equal discourse of students as well as the provision of moral educa tion together with the required social norms that will be applicable in the students future. noetic hygiene program is an essential part of preventing as well as treating delinquent behavior among the young people. This program involves mental therapy which is vital in avoiding mental instabilities and facilitating the mental modification in childhood. Mental hygiene also helps in the development of a high level of sentiments as well as values in young people thus reducing delinquency.The parental education program, similarly, ensure that parents fulfil their responsibilities of providing education that will help teenagers avoid committing any crimes. Every society should guarantee that there are educational programs as well as opportunities where parents will assist in enhancing the relationship that exists in homes. In addition, this program will guide parents on the appropriate education and the right way to take care of their children.The recreational programs include activitie s that are meant for recreation such as dancing, karate, sports and even art among others. These activities facilitate the mix up of different youths with adults, and even youth and develop friendships. These friendships help in developing the personalities of teenagers as well as boosting their self-confidence. Finally, the remotion of inferiority complexion involves the diminishing of feelings such as fear and anxiety. This program involves supporting children in order to build their good characters and confidence.Environmental ProgramThis program is whereby the main focus is on adjusting the socioeconomic conditions that are responsible for promoting deviant behavior among the youth. This program involves activities such as publicity, community programs, family atmosphere and parental care, sexual turn in and affection.Community programs involve activities that attempt to connect to an individual who needs help. This program is more effective as compared to the individual appro aching the workers with the wish of act in the community activities. Publicity, on the other hand, includes the media channels such as television and magazines which present the real information on different offences. The media should value the young people from the news that is misleading and false. In addition, publicity should not be given to delinquent teenagers in order to protect them from social stigma and give them an opportunity to get their life back on the right path through rehabilitation that is not publicized.Parental care, love and affection is a factor whereby both of the parents shower their children with the love, attention, care and affection that the children need. Provision of these factors from both parents may prevent disappointment and frustration that children may feel due to being neglected by their parents. The feelings of disappointment and frustration from parental neglect are among the main factors that lead to delinquency.Finally, family atmosphere i nvolves factors that gain a healthy family atmosphere where there is a healthy fastener between the parents and their children. Through these activities, the parent will be more involved with their childrens lives. As a result, the rate of delinquency will reduce as the children will be able to communicate with their parents as they share mutual trust and they feel like they belong to members of the family.ConclusionJuvenile delinquency has become a peril to the community. As a society, we have to be prepared to prevent this issue of juvenile delinquency. This preparation includes learning how to deal with youths and children who are brainsick socially, those who are causing trouble at school as well as those who are involved in breaking the rules. If delinquency among the young people is not addressed, the teenagers will become habitual offenders which may become a menace to the society.Although the government has recognized juvenile delinquency as a problem that needs to be add ressed, the programs initiated by the government cannot be successful unless all sectors of the society including the family, school, public and even the individual fulfill their roles.

Company Auditing

Group appointee HBC614B participation Auditing PART 1 THE INTERNATIONAL AUDITING STANDARDS BOARD AND ITS IMPORTANCE TO THE DEVELOPMENT OF AUDITING STANDARDS IN AUSTRALIA AND NEW ZEALAND The world(prenominal)ist Auditing and Assurance Standards Board (IAASB) is an independent standard setting body inside the world(prenominal) Federation of Accountants (IFAC). Established in 1978, originally known as International Auditing Practices Committee (IAPC), it changed its name to IAASB in early 2001 and was then better by IFAC in 2003.IAASB puts public interest first and aims to improve the timber and uniformity of practice throughout the world and to strengthen public pledge in the global canvasing and assurance avocation by facilitating the convergence of international and national standards. IAASB is committed to achieve its objectives through the following escapes exploitation Standards establish high woodland visiting, surveil, other assurance, tone experience and ce rebrate services standards, such as International Standards on Auditing (ISAs). Global word meaning & crossing promote the acceptance and adoption of IAASB pronouncements throughout the world and aver a strong and solid international cipherancy profession by coordinating with IFAC member bodies, regional organisations and national standard setters. Communication push debate and present papers on a variety of study and assurance lie withs and join on the public image and aw atomic tote up 18ness of the activities of the IAASB. To date, the IAASB has earned change magnitude recognition for the property of its standards and the credibility of its standard setting process.This has contributed to the increasing utilisation of its standards worldwide. Over 100 countries atomic number 18 now apply or are in the process of adopting ISAs into their national scrutiniseing standards. For investors in international dandy securities manufactures, the fictional character o f analyse bailiwicks and inspect opinions on monetary reports are crucial when they invite decisions about capital allocation. Audits, working within internationally accepted auditing standards, augment the credibility and reli capacity of the financial information provided in the financial reports.As Australian capital markets are increasingly linked with overseas markets, it is important to cast a globally standardised financial reporting framework that is back up by globally accepted auditing standards. The Australian Auditing and Assurance Standards Board (AUASB) make the conformity with IAASB standards easier via a long-standing policy of convergence and harmonisation with ISAs. The AUASB applys ISAs as a base to develop Australian Standards on Auditing (ASA).For all revision and sweetening of ISAs initiated by the IAASB, the AUASB give make appropriate consequential amendments to ASA. The AUASB and IAASB generally issue an exposure draft of a proposed auditing and assurance standard concurrently for servant by interested parties. In innovative Zealand, New Zealand Auditing Standards (AS) and Audit advocate Statements (AGS) are also based on ISAs and International Auditing Practice Statements (IAPS). The New Zealand auditing permit adopts the IFAC documents and amends them only as necessary to achieve its 1 of 11 Group assigning HBC614B Company Auditing objectives. Amendments to the IFAC documents whitethorn be do to reflect proper(postnominal) New Zealand legislative requirements or to reflect specific audit practising arrangements within New Zealand. As we can see, for years since IAPC or IAASB was established, it has played a really important role in enhancing and standardizing the quality of auditing and assurance services around the world. ============================= 2 of 11 Group Assignment HBC614B Company Auditing PART 2 CO-REGULATION OF AUDITING PRACTICE IN AUSTRALIAIn most actual countries, including Australia, th e auditing regulatory framework is provided, at least to some tip, by regime through legislation and government agencies. In the past, however, the auditing profession in Australia was by and overlarge self-regulated through the rules and requirements self-imposed by the principal players in the field, i. e. auditing firms and auditing passkey bodies. As a result of the Corporate Law Economic Reform platform (CLERP) 9, the Auditing and Assurance Standards Board (AUASB) became a statutory (government) body.Since April 28th 2006, the Australian Auditing Standards (ASAs), which earn been released by AUASB for purposes of section 336 of Corporation Act 2001, deem Force of Law. The pecuniary Reporting Council (FRC), a statutory body below the Australian Securities and Investments deputation Act 2001 (ASIC Act), is responsible for providing broad oversight of the process for setting report and auditing standards as well as monitoring the effectiveness of meeter independency re quirements in Australia.Yet the control and enforcement mechanism of these standards is also supported by the auditing profession represented by dickens primary professional chronicle organisations certified public accountant Australia and the Institute of Chartered Accountants in Australia (ICAA). Although the membership in these two organizations is voluntarily, it is equable a necessary condition to get registration as a Company auditor or a Liquidator. slightly methods of control of quality of the auditing services imposed by these professional organisations include peer limited freshen ups, go on professional development and periodical rotation of the attendants.There are also disciplinary procedures in place to encourage improved ethical behaviour and quality of service provided. This particular model of co- universe of discourse of government regulation and labor self-regulation in Australia is called co-regulation of auditing practice. Co-regulation provides inter actions that produce pressures for the re finement of regulatory expressions in terms of openness, consultation, independence and festinate of response to urgent accounting problems Malcolm C. Miller. ============================= 3 of 11 Group Assignment HBC614B Company Auditing PART 3 QUESTION 6. 3 ASA 315 UNDERSTANDING THE ENTITY AND ITS surround AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT HOMECHEF PTY LTD. A first and very important step of the audit process involves the auditor doning an early judgement and knowledge of the clients work. In fact, ASA 315 requires that this step is carried out during the audit intentionning stage. The auditor essential obtain or update their understanding of the clients trading operations and circumstances, including its organisational structure, caution policies, the keep federation position in its assiduity, the economy and its efficacious obligations.ASA 315 provides considerable guidance on matters related to obtainin g an understanding of the entity and its environment, which may be categorise into three briny categories (1) Internal control / organisational structure (2) Operational and judicial structure (3) Industry and economic conditions An understanding of these three elements helps the auditor treasure the clients course try and identify the events, legal proceeding and practices that may energise a significant effect on its financial report. This report presents a recent review of the operations and circumstances of one of our clients, HomeChef Pty Ltd. in accordance with the requirements of ASA 315. The main objective was to identify the events and developments at HomeChef which may deliver a significant bearing on the familiaritys occupation take chances and consequently affect our audit. This understanding go out help us plan and perform the audit more(prenominal) efficiently and effectively and bequeath ultimately improve the services we provide to our client. HomeChef Pty Ltd has been the market attractor in the boutique food and beverage industry for the operate two years.The troupe manufactures, supplies and retails quality ingredients for use in the home kitchen and small restaurant market. During the review our audit team identified a number of study(ip) events/ exertions that may have a significant impact on the wrinkle and affect our audit process. Below is a brief talk aboution on each of these events/transactions 1) New products and services Recently, HomeChef introduced pre-packaged meals suitable to be served at a dinner party. Preparation of the ready to serve meals would require unembellished steps to produce the final product.This would involve more processing facilities, more staff and more advertising. One potential related business stake might be the plusd product liability. There may be extra compliance requirements from the Food Safety Regulators. There could also be risk that the demand has not been precisely estimate d. The smart sets capital and current expense may adjoin significantly because of the launch of the unfermented product. This side tends to increase our audit risk. The auditor, therefore, should carefully consider how this changing direct characteristic may affect his/her auditing process.For example, he/she may need to review some Food Safety Regulation requirements to evaluate that correct follows of expenditure is attributed to this particular type of compliance or refer to some industry literature to get a better understanding of the niche market for this type of product. Reviewing 4 of 11 Group Assignment HBC614B Company Auditing gross gross revenue figures and sale forecasts may also help to pass judgment to what degree the associations business risk may be affected by this sore development. 2) New lines of business HomeChef has recently opened a number of small cafe where customers can sample the s companys product range.By doing so, the company is venturing i nto unfamiliar territory. In addition, the notes of HomeChefs draft financial report reveal that the company has entered into agreements for building and developing a invigorated entertainment complex. These events indicate not only changes in the companys operational structure, but also those relating to its environment. New opportunities bring in the raw risks. As this is HomeChefs first venture into a new business area, neglect of expertise and experience could be a real caution. The hospitality industry operates quite unalikely from the food manufacturing.There could be many more warlike forces and regulations in place. This move could change the organisational/operational structure of the company drastically. For example, new divisions may need to be established and the company hierarchy changed. apart(predicate) from the potential risks of increase product liability and inaccurate demand estimates, comparable to the case of all new products, this could introduce new r isks associated with the companys home(a) control. Also, the companys potential business risk would increase its inherent risk. In general, this event is likely to increase our audit risk.It is very important that the auditor familiarises him/herself with the companys new operational structure, the industry conditions and regulatory environment related to this new line of business. Reviewing the hospitality industry publications and significant industry legislation may assist with basic understanding of how the company business risk is affected by this move. Aggressive merchandising and acquisition strategy Rapid growth Over the last two years HomeChef has acquired a number of smaller competitors and become the market leader in its industry.This is an indication of the companys aggressive approach to elaboration and growth. In such stances, it is often noticed that a companys infrastructure is likely to lag behind in the process. In a hurry to expand, the organisational structure of the company may be changing too fast. There could be staff members with insufficient experience, the IT system may not cope well under the new conditions as new procedures and processes are added in. This significant and rapid expansion of operations could create strain and increase the risk of a break raft in controls.The auditor needs to discuss with the senior management and gather evidence from the companys documents to assess this risk. He/she may need further understanding of the current troll in the industry, to assess how this acquisition spree could affect HomeChefs business risk, and consequently the audit risk. Reviewing government statistics, trend forecasts, trade journals and financial newspapers may help improve the auditors understanding of the industry in general and the business in particular.Changes in key personnel The divergency of a key executive (HomeChefs finance director), probably with a significant loss of corporate history and experience, may also have an impact on the business. The new finance manager has been with the company for little than a month and may take some time to gain the knowledge and understanding of the business. He may have a different centre or 3) 4) 5 of 11 Group Assignment HBC614B Company Auditing understanding of the companys midland control.The auditor should take this performer into account when assessing the risks of misstatements associated with the companys financial report which, possibly, has been induced under the instructions of the new finance director. 5) Newly-established internal audit group HomeChef started victimization the service of an internal audit group for the first time this year. Generally, the existence and operation of an internal audit group indicate the commitment and terrible consideration given to maintaining high standards of internal control by the management. This would unremarkably reduce the control risk in a business and subsequently reduce the audit risk.In addition, the external auditor could, to some extent, use the work of an internal auditor, after having gained knowledge of and satisfied with the scope of internal auditing and the audit teams technical competence and professional care. However, in this case, as HomeChefs audit team is new, careful considerations are required if the auditor is to rely on the internal teams audit work. foundation of a significant new IT system related to financial reporting HomeChef switched to a new computer system early this year. The system was installed by a professional computer company and the old and new systems were get outlet parallel for 3 months.Some new functions/modules have been introduced in the new system, including the ability to process stocktake results, account payable invoices and payments at the store level. This event highlighted a major change in one of the companys internal control components. It calculates that the new system is rather reliable as a systematic scruti nying plan and an integrity checking process were carried out by the professional computer company and there have been no major problems with the system so far. The use of this new system could potentially pass the companys control risk. The audit strategy could focus on test of control.A proper and systematic testing plan on the new system is recommended, especially on the new modules for stocktake and accounts payable process. Significant measuring of non-routine/non-systematic transactions HomeChefs draft Income Statement includes an extraordinary item of $231 billion without any notes or explanations attached to it. The existence of this extraordinary loss would veritablely have a significant impact on the business and would increase the audit risk considerably. This particular transaction requires a significant amount of attention by the auditor.Enquiries should be made to understand the nature and extent of all relevant details of this transaction. This would help the audi tor assess if the transaction is legal, not dismissing the possibility of fraud, or errors, such as transactions save without substance, intentional misapplication of accounting policies, mathematical mistakes, oversight or misapprehension of facts. The auditor should also examine if the valuation and allocation of the amounts have been make correctly. Company records and legal documents will need to be reviewed. An extensive crucial audit approach would be suitable for this particular area of the audit.Debt structure Covenant agreement Note (e) to the draft Financial Report reveals that a covenant agreement exists between HomeChef and its bank. The bank loans are secured against the companys remaining property, plant and equipment. This agreement specifies that the company should maintain a 6) 7) 8) 6 of 11 Group Assignment HBC614B Company Auditing positive net evident asset ratio and a positive current ratio. Given the large amount at stake, there is a great incentive for the company to falsify, alter and manipulate figures to achieve these positive ratios at any cost.This situation would increase HomeChefs business risk significantly and consequently increase our audit risk. The audit plan could focus on hearty testing of the accounts related to the current ratio and net asset ratio. The auditor must exercise reasonable care and skill and maintain an attitude of professional scepticism throughout the audit. Based on HomeChefs financial ratios beingness adverse and the subsequent difficulty in complying with the terms of loan agreements, the auditor may need to raise a going doctor issue.It would be necessary for the auditor to discuss this problem with HomeChefs management so that appropriate measures could be taken by the company to overcome this situation. As a result of reviewing HomeChefs operations and environment, including its financial and marketing position, using the precepts of ASA 315, our audit team has been able to update our know ledge of the companys situation and assess our audit risk accordingly. This understanding and assessment will direct the development of our strategy and plan for the audit of HomeChef. ============================ 7 of 11 Group Assignment HBC614B Company Auditing PART 4 QUESTION 6. 22 IMPACT OF BUSINESS RISK ASSESSMENT ON AUDIT scheme This report presents a short case study of wrap restrict. The main purpose of the case study is to look at how assembly line endangerment impacts on Audit guess, and consequently, on Audit Strategy and Plan. fluctuate Limited is a closely held private company, manufacturing high-quality woollen cloth. It has been in operation for most 60 years and the CEO of the company is also its major shareholder.Currently, the company is under a great financial stress due to increase competition and falling sales volume. Three years ago the company was sued for dumping chemical pollutants into the local river. As a result, a blockage was signed with th e environmental Protection theatrical providing that Weave construct a water preaching facility within five years. Our Audit securely has been auditing Weave for the last ten years, and the current year interim audit revealed that there has been virtually no activity in the Water preaching Facility Construction account in the current financial year.To prepare for this year audit we need to take the following steps (1) review the companys business risk i. e. the risk that Weaves business objectives will not be attained due to the above-named pressures and, ultimately, the risk associated with its profitability and survival. (2) assess the implications of the companys business risk on our audit risk (3) develop our audit strategy and audit program in response to the assessed risks. In order to assess Weaves business risk, we felt that a PEST analysis would be the most appropriate approach.It involves identifying the political/legal, economic, social and technological influences o n an entity. Environmental Protection Laws may have a heavy toll on the business. Compliance with these Laws (such as building a water treatment facility) may be very expensive, but non-compliance may actually have a suicidal effect on the company. Economic risk should also be taken into account. Increased competition and limited market for Weaves high quality and possibly expensive products could pose a dear threat to the companys profitability and ultimately its very survival. social risk component is also present in this case. The surrounding area is poor and unemployment rate is high. The companys management may get hold a social pressure to provide employment at any cost. The obligation to build a water treatment facility could be very expensive and resource-consuming. It is not an easy task to estimate or to make provisions for the resources required to meet this obligation. It is even harder to estimate the cost of not meeting this obligation. This adds unusual pressure on the management.Potential incentives could arise for management to understate the companys profit/cash come down to use as an excuse in an attempt to avoid fulfilling this particular liability. This situation is likely to increase Weaves inherent risks. 8 of 11 Group Assignment HBC614B Company Auditing In assessing the companys control risks, certain observations and issues have come to our attention which suggest an unsatisfactory internal control system The companys CEO is also its major shareholder who searchs to be a strong character that has the overriding authority and decision making power. The CEO does not seem to take the compliance with the conditions imposed by the disposals Environmental Protection Agency seriously. He decided to stop work on the water treatment facility as he thought that the State would not fine or close the company down for non-compliance. The company does not seem to have any risk assessment policies or procedures for dealing with business risk. Based on the above findings, the audit team agreed that Weaves business/inherent risks and control risks could be assessed as high.This remnant has had an impact on our audit strategy and audit plan. As we gestate that the control risks are high, an audit strategy of a predominantly substantive approach has been adopted. We do not plan to obtain a gross(a) understanding of the companys internal control or to feed out tests of control. Instead, we plan extensive substantive audit procedures based on a low to medium acceptable level of detection risk (depending whether the assertions under examination are at risk).In response to the high level of inherent risks, we decided to assign more experienced audit personnel and to conduct the audit with a heightened degree of professional scepticism. As mentioned earlier, an accurate assessment of the extent of liability related to the breach of the environmental laws is not easy to achieve. As the companys management does not seem t o recognise the seriousness of this risk or to respond to it properly, we decided to employ environmental and technical experts to assist by providing us with legal/environmental opinion and estimates.The engagement of an environmental consultant will be plan to happen before the year end audit. Weaves increased inherent risk and control risk increase our audit risk. Some assertions in the companys financial reports have been identified as the key audit assertions as they tend to be more at risk. These assertions will be examined closely (please refer to the matrix below) and more efforts will be focused on obtaining sufficient and appropriate evidence to test these assertions.Financial Acct Liability Acct (provision for water treatment facility) Contingent Liabilties Valuation of the provision gross sales Acct (Income Statement Assertions) Completeness all sales recorded Accuracy of recorded sales amounts Correct accounting period cut-off Inherent assay Control Risk Debtors con firmation Assertions at risk (Balance Sheet Assertions) Completeness of all liabilities Inherent Risk Engagement of environmental expert/consultant Quotation / project estimations are recorded properly with appropriate amounts Audit Risk Procedures/Evidence 9 of 11 Group Assignment HBC614B Company Auditing To test if the liability account for the water treatment facility contains any material misstatement we will focus on whether the account has included all liabilities as per the environmental specialists advice and the amounts are properly estimated and recorded (completeness and valuation). We could do this by pursuit confirmation from the environmental specialist and checking estimates/quotations for the project.To support the companys birdsong of low sales volume and low level of cash operate, we will test if all sales transactions pertaining to the company have been included in the income statement (completeness) and all sales occurred during the current accounting perio d have been properly recorded with the correct amounts (accuracy and cut-off). Collecting debtors confirmations could be the approach to carry out this test. As our team has audited the company for the last ten years, it is assumed that there must be a certain degree of familiarity and complacency.However, due to the new developments in the company situation, more specifically, higher(prenominal) level of business risk, this years audit strategy and plan have been revised accordingly. Apart from supererogatory audit procedures and probably a larger sample size, our team will need to maintain a higher level of professional scepticism to make sure that the companys accounts contain no material misstatements. It should be noted that had this audit been undertaken in the seventh year after the signing of the cloture with the governings Environmental Protection Agency, the situation would be different.As the condition of the dependency to build a water treatment facility would have b een breached by now, there is an imminent threat of the company being closed down by the government. A going concern assessment at the readiness stage (as required by ASA 570) would provide the following going concern problem indications (1) increased competition and falling sales, (2) noncompliance with statutory requirements, and (3) legal proceedings against the entity. In cases where going concern is related to cash flow or solvency problems, some mitigating factors could be considered (such as sale of assets or additional contributions by owners).However, in this case, it could be judged that a going concern can is not appropriate as the business is now subject to closedown by government regulation enforcement. We, as the auditors, would need to discuss slipway to deal with the problem with the companys management. The possible outcomes could range from renegotiating the settlement agreement to making the decision to liquidate. In the latter case, the auditors would have to assess the impact that a forced sale of assets would have on the accommodate values and the classifications of assets.The auditors would also need to assess the amount and classification of liabilities, including any provision for staff termination payments and other closing-down expenses. In any way, if going concern is an issue it should be adequately reflected (disclosed) in the Financial Reports. The Auditors Report should also include an emphasis of matter ASA701. 09 & ASA570, understandably stating that there is a significant uncertainty regarding a going concern problem. ============================= 10 of 11 Group Assignment HBC614B Company Auditing REFERENCES 1. 2.Australian Auditing and Assurance Handbook, 2007 Edition, certified public accountant Australia Australian Governments Financial Reporting Council 2005, Australian Governments Financial Reporting Council, viewed 20 May 2008, http//www. frc. gov. au/about 3. Brief History 2008, International Auditing and Assur ance Standards Board, IAS Plus, Deloitte, viewed 18 May 2008, http//www. iasplus. com/ifac/iaasb. htm 4. Chris Pearce, parliamentary Secretary to the Treasury, 22 November 2004, The future of governance regulation in Australia, contend to the 21st National Conference of Chartered Secretaries Australia, viewed 19 May 2008, http//www. reasurer. gov. au/DisplayDocs. aspx? doc=speeches/2004/001. htm=005=cjp=20 04=1 5. Gay & Simnett, 2007, Chapter 6 Planning, Knowledge of the Business and Evaluating Business Risk, Auditing and Assurance Services in Australia, revised edn 3, McGraw-Hill Australia Pty Ltd. 6. International Auditing and Assurance Standards Board 2008, IFAC, viewed 18 May 2008, http//www. ifac. org/IAASB/ 7. James M. Sylph, January 14, 2005, Global Convergence Near or Far? , American Accounting Association Auditing part 2005 Mid Year Conference