The Effects Of Cameras On School Schools - 1304 Words

As an increase in horrific school mass-shootings throughout the United States within the past two decades have led to a scare in multiple schools nationwide. Such notable shootings that have taken place at schools like Columbine High School in 1999 and Sandy Hook Elementary in 2012. As a result, safety has risen in school, especially in a district located in Biloxi, Mississippi, where they implemented cameras into every classroom to monitor the action of everyone on school grounds. Everything a student or faculty member does or says will be under surveillance and be available for access by school administrators. Therefore, if there is suspicion that a student cheated on a test, if a student stole property, or any action that is deemed illegal and inappropriate for school, the school administrators would notice it as it is happening and enforce a consequence among that student(s). As a result of the classroom surveillance system, students have been better both academically and physically. On the other hand, people argue that the cameras are negatively impacting the students, as well as violating their rights. The two sides of this dilemma reflect different viewpoints and opinions, therefore this is a moral dilemma. With the point of view from the school district, the dilemma involves whether or not the district is infringing the civil liberties of the students by having cameras in every classroom. Civil liberties can be described as being subjecting to and protected by lawsShow MoreRelatedWhy Safety Is The Most Important Aspect Of School1399 Words   |  6 Pagesabout school, what is the first thing that pops into peoples minds? Academics? School appearances? The answer is safety. Safety is the most important aspect of school because if students do not feel safe, they will not learn. Safety is â€Å"the state of being safe; freedom from the occurrence or ris k of injury, danger, or loss† (Dictionary.com). This research paper will talk about why safety is the school’s number one, what teachers and schools are doing to ensure students feel safe in school and theRead MorePros and Cons of Installing Closed-Circuit Television Cameras in Classrooms to Prevent Misbehavior1512 Words   |  7 PagesInstallation of surveillance camera systems as a way to deter crimes or criminal acts has gained traction in recent years. In some countries, surveillance camera systems – also known as closed circuit television (CCTV) cameras – have also installed in educational institutions as a security measure to address fears for the safety of the students (Hope, 2004; Corpuz, 2011). The trend, however, did not stop. From halls and corridors, some education institutions have started to install cameras inside the classroomsRead MoreAlfred As The Master Of Suspense In The Climbing Frame Scene In The Film The Birds1485 Words   |  6 P agesthe short story The Birds by Daphne Du Maurier. The film was directed by Alfred Hitchcock, a British born director who is known for other tense, suspense filled films such as Psycho and Vertigo. Due to the extensive special effects of the film, it took three years to make. During the film Hitchcock created several suspense filled, tense scenes. Including the Climbing Frame scene. Alfred Hitchcock tries to live up to his title The Master Of Suspense whilst creating Read MoreMetal Detectors Should Not Be Scanned, Treated Like A Criminal?954 Words   |  4 Pages Would you like to come to school like a prisoner? To be scanned, treated like a criminal? Of course not. Adding metal detectors to schools would do just that. It would be unjust and downright disrespectful. The schools are saying they don t trust its own people. Speaker ________ said that using metal detectors reduces the risk of entering school with weapons. However, according to the U.S. Department of Justice, metal detectors are usually not effective when used on purses, backpacks, briefcasesRead MoreHoles Essay1596 Words   |  7 PagesStanley Yelnats who follows a journey like his great great great grandfather did. He was sent to Camp Green Lakes for a crime that he did not commit and when he arrived at camp he uncovered some of his family secrets. Techniques such as camera angles, sound effects and color constructs the characters and atmosphere in the film which creates the mood.These film codes are very important in the film as they help the viewer understand the story and conventions better. Body Paragraph 1: Character 2Read MoreIncreasing Security During Modern Society1127 Words   |  5 PagesThink back to probably the worst school shooting shook the country when 26 people were killed at Sandy Hook Elementary School and 20 out of the 26 were children. Then more mass shootings have occurred and terrorist attacks. There clearly needs to be an increase of security in modern society. Security in modern society should be increased by the use of metal detectors, gun laws, and surveillance for the people. First of all there have been too many terror attacks, school shootings, and mass shootingsRead MoreSurveillance And The Threat Of Terrorism1381 Words   |  6 Pagestelevision-camera systems in banks, stores, and metal detectors in airports to airborne heat sensing devices used by environmental officials to detect water polluters, and secret military satellites with a wide range of detection devices. Other examples include sensors, night vision devices, alarm systems, global positioning system (GPS) trackers, even unmanned aerial vehicles, known as drones (1 and 11). Although several people believe strongly in crime prevention with the use of these effects of surveillanceRead MoreSurveillance Camera1467 Words   |  6 PagesSurveillance cameras in banks, offices, shops and streets have been very successful in reducing crime in the workplace and in public, but they are also a tool for their users to spy on peoples private business. Surveillance is a close observation of a person or a group, especially one under suspicion for the purpose of influencing, directing, managing, or protecting. It creates both positive and negative effects. It is very useful for governments and law enforcements to maintain social controlRead MoreSurveillance Cameras On The United States1742 Words   |  7 Pagestheory: The history of the surveillance camera, The present day use of the Surveillance Camera, Surveillance Camera use outside of the United States, When Surveillance cameras effect behavior, and When Surveillance Cameras do not effect behavior. The use of Surveillance Cameras alters or sustains a person’s behavior, based on the situation presented. History Present Day Surveillance Camera use outside of the United States It is no surprise that surveillance cameras are used worldwide. However, do countriesRead MoreGus Van Sants Elephant1070 Words   |  4 PagesVan Sant’s film represents the reality of high school, focusing on the look of its beauty, characters, while also ignoring the basic grime inherent on most campuses. Van Sant takes pride in portraying a valuable image. What’s in the room really touches you if it is closely examined. The hallways and the fields of the school are in pristine condition, staying abnormally clean, almost too clean for a school. Despite this seeming glorification of the building, the hallways are kept as a constant

Financial Portion Of A Business Plan For A Startup Business

mary purpose of this project is to create the financial portion of a business plan for a startup business. An overview of the chosen business model will be provided with advantages and disadvantages of company-operated stores versus franchise businesses. Elements of the financial plan including a description of the financing model, financial projections, and a risk assessment will be presented. Finally, predicted rates of return on the investment will be provided based on investors’ contributions, the type of investors sought, and the selected financing model. Business Model Business Selection This business plan is being created to assess various aspects of opening a Jason’s Deli franchise. While it would be a viable option to start my own†¦show more content†¦Ã¢â‚¬Å"Jason’s Deli stands for three simple concepts: PEOPLE, FOOD and CHOICE† (DMI, Inc., 2015c). The company prides itself on original recipes, organic choices, and commitment to the highest quality hospitality (DMI, Inc., 2015b). PLAN 2 As a future franchise owner and frequent customer, I fully support this statement and believe my community needs this business in its vicinity. Working in partnership with the Director of Franchise, Gene Barber, I would like to open a unit in Lancaster, Ohio. The nearest Jason’s Deli franchise is located in Columbus, OH, which is approximately 30 miles from Lancaster. Advantages and Disadvantages of Company-Operated Stores There are advantages and disadvantages of owning your own business. First, it allows for great flexibility and freedom. The owner can set his own rules, hours, prices, budgets, offerings, etc. She can be innovative and experiment with new items. The owner is in control of every detail, large and small (Goldberg, 2015). In terms of financing, starting your own business can cost less than buying a franchise, and many entrepreneurs have started on a shoestring budget and succeeded (Goldberg, 2015). Entrepreneurs get the opportunity to do what they love on their own terms. Owners can join the Chamber of Commerce, Rotary, or other local business organizations to promote themselves

Ethical Requirements for Auditors free essay sample

A. It is extremely important to ensure that the auditing profession meets its responsibilities to its clients. While working for a company to audit their financial information, they are also at the same time working for the public and regulators who rely on externals auditors to prove credibility to the financial information that companies release (Cooper, Coram, Richardson, Leung, 2009). To assist in quality assurance, the profession, and government have developed multilevel framework which is designed to regulate the audit profession. This framework includes: * Ethical standards: the New Zealand Institute of Chartered Accountants Act 1996 requires that NZICA have a code of ethics that governs the professional conduct of its members, which is a form of firm regulation. * International Standards on Auditing (ISA): These standards, in particularly ISA (NZ) 220 are the back bone behind keeping quality assurance on all auditors work. It sets clear standards that auditors must follow to ensure quality audits are performed, starting at engagement level. We will write a custom essay sample on Ethical Requirements for Auditors or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Professional Standards: PS-1 quality control sets basic requirements and guidance for auditors regarding a system of quality control. * Firm regulation: it is the responsibility of each public firm to implement procedures so that accountants abide by the professional standards. Quality of auditing services may vary between auditing firms as they may adopt additional standards for each engagement, however, the one standard that all auditing firms must follow is Quality Control for an Audit of Financial Statements (ISA NZ 220) (Cooper, et al. 2009). This standard provides auditors with information on their responsibilities (beginning pre engagement level) as an engagement partner/team. It states that it is the responsibility of the engagement partner to ensure quality control systems are in place and to encourage quality of audits to the engagement team to which that engagement partner has been assigned (New Zealand Institute of Chartered Accountants [NZICA], (b) 2009). It is his or her responsibility to set an example regarding audit quality during engagements by encompassing the above listed framework to provide assurance in the quality of their work. It also states the engagement partner, along with members of the engagement team as appropriate, should document any and all enquiries and discussions that have arisen with regards to ethics. There are five main fundamental principals with regards to ethics, they are: integrity, objectivity and independence, ompetence, quality performance, and professional behaviour (NZICA, (a) 2006). The document prepared by the engagement partner and the engagement team should include any potential threats identified with regard to these five principals, along with any safeguards used. It should also include the manner in which any issues arising have been resolved, and a conclusion on how they have complied with all ethical requirements. It should also be noted that the New Zealand Stock exchange (NZX) has its own corporate governance code that listed companies must follow which has a section on auditing that relates to our code of ethics, particularly objectivity and independence, quality performance, and professional behaviour (New Zealand Stock Exchange, 2006). This code is helps to ensure that external audits are performed at an appropriate level of quality. B. To consider whether the audit partner should accept the appointment of auditor to GML, we must first look at the steps auditors are required to take prior to accepting an engagement. ISA (NZ) 220 paragraph A8, and PS-1 Quality Control section 32, both state that a firm is required to establish policies and procedures for the acceptance of an engagement in order to provide it with reasonable assurance that it will only accept engagements where it: * â€Å"Is competent to perform the engagement and has the capabilities, time and resources, to do so; * Can comply with relevant ethical and professional requirements; and * Has considered the integrity of the client, and does not have information that would lead it to conclude that the client lacks integrity. (NZICA, (c) 2010) Relating this to GML, as we are given no information on our own firm, the first step is void. In terms of compliance with ethical requirements, Rule 1 under integrity in the code of ethics says that, a member must not engage in any business and/or activity that may impair his or hers integrity or that of the profession (NZICA, (a) 2006). As GML has been named in a anti-corruption inquiry, such a ctivity may relay back onto the auditors for not prying deep enough into the company’s financial records, thus hurting the integrity of the auditor. In considering the integrity of the client, the same incident of the anti-corruption inquiry can be used to suggest that GML does indeed lack integrity, also, the reason for the managing director approaching our firm because he is unhappy with the present audit partner may have something to do with incident, and would be wise to seek information from the current auditing firm (NZICA, (a) 2006). On the matter of the managing director of GML approaching our firm to accept the appointment of auditor to the company, the managing director does not have the legal power to choose a new auditor if he is unhappy with their current one. The appointment of an auditor must be done at an annual meeting where the majority of the shareholders vote in a new auditor in compliance with section 196 of the Companies Act 1993 (New Zealand Legislation, 1993). Therefore the managing director of GML does not have to power to appoint a new auditor and in agreeing to an engagement would be considered illegal. In summary, the factors to be considered by our audit partner before he decides on accepting the appointment are: does my firm have the capabilities, time, and resources to take on this audit? Are we able to comply with our ethical requirements (integrity, objectivity and independence, competence, quality performance, and professional behaviour), and does our client lack integrity considering the recent anti-corruption inquiry into GML? Does the managing director of GML have the legal power to appoint us as auditor of the company? References: Cooper, B. , Coram, P. , Richardson, P. , Leung, P. (2009). Modern Auditing Assurance Services. Milton, QLD: Wiley Sons New Zealand Institute of Chartered Accountants. (a) (2006). Code of Ethics. Retrieved from http://www. nzica. com/Technical%20and%20business/Ethical%20and%20professi onal/~/media/NZICA/Docs/Tech%20and%20Bus/Ethical%20and%20professional/Standards%20and%20Guidance/Ethical%20Standards/CodeofEthics_Oct06_. shx New Zealand Institute of Chartered Accountants. (b) (2009). International Standard on Auditing (New Zealand) 220. Quality Control for an Audit of Financial Statements. Retrieved from http://www. nzica. com/Technical%20and%20business/Audit%20and% 20assurance/Standards%20and%20guidance/~/media/NZICA/Docs/Tech%20and% 20Bus/Audit/Standards%20and%20Guidance/Audit%20Standards/ISA%20_NZ_% 20220 %20_May%2010_. ashx New Zealand Institute of Chartered Accountants.

The use of the atomic bomb was the primary reason Essay Example For Students

The use of the atomic bomb was the primary reason Essay for Japanese defeat. Do you agree with this statement? Explain your answer. The atomic bomb devasted the two cities Hiroshima and Nagasaki in Japan. It killed hundreds of thousands of people, especially civilians. After so many defeats in southeast asia, the dropping of such bombs would totally wipe out the morale of the Japanese population. However, there were other reasons as to why Japan surrendered. We will write a custom essay on The use of the atomic bomb was the primary reason specifically for you for only $16.38 $13.9/page Order now One of the other reasons was the battle of coral that they lost. They were the battle of Coral Sea, the battle in the Solomon Islands and the Battle of Midway. The Battle of Midway was especially significant to Japans lost of arms, where they lost a hundred navy officers and four fleets of carriers. With her military might, America used her power and island hopping strategy to retrieve back all pacific islands that was conquered by Japan before. By doing so, they had cut off the supplies of resources and money for the Japanese troops, hence led Japan into her surrender. In conclusion, the primary reason of Japans surrender was that of the atomic bomb was dropped in Japan. Compared to the three maior battles that they fought, the death as extremely high. Because of the atomic bomb, Japan was faced with the complete annihilation of her people or surrender. The economic crisis in Japan did not mean much to the army and they would not surrender and lose their honor because of such a reason. Army officers still refused to surrender even after the first atomic bomb, and so they would not surrender to the economic downturn. .

Fashion Historys Understanding

Table of Contents Introduction Discussion Conclusion Reference List Introduction Fashion is a term that is used to describe the current trends in dressing especially in clothes, accessories, hair styles and footwear. Culture and customs affects the fashion of a particular society. Has fashion really affected the culture? Fashion is usually imitated across cultures and this leads to lack of order in a culture. This makes society lose identity as they eventually forget their roots in culture.Advertising We will write a custom article sample on Fashion History’s Understanding specifically for you for only $16.05 $11/page Learn More Fashion keeps changing and this leads to instability in cultures. Fashion is usually seasonal and changes with time. What is the trend of growth in fashion? What has led to the accelerated change in fashion? This paper will look at fashion in depth and answer questions on change in fashion. Discussion Fashion is a word that is used to refer to clothing in general. This refers to costumes, fabrics, and designs used to make dresses. In western culture, fashion has been changing rapidly depending on seasons. These have been observed by other cultures and have commented on it as instability and lack of order in western culture. In western nations, there have been continuous changes in clothing for men and women. Fashion distinct classes of people in the society where complex and sophisticated fashion is related with the rich and modernity. Change in fashion has been accelerating century after another as it has been now taken by many people as a career. Fashion is also dictated by the occasion, for example, weddings (Laver, 1979). Art historians are able to use fashion in dating images with confidence and clarity. They do this after five years as in 15th century. Marie. Icon of fashion Changes in fashion have continuously distinguished the upper class of Europeans and also have led to development of distinctive national styles. The affluence of early modern Europe has led even the poor and peasants’ following the trends of fashion at a distance and this is the main motor of change in fashion.Advertising Looking for article on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More The 16th century portraits in German and Italy makes a good example as there were changes in hats designs and it was referred as Spanish style (Timothy, 1999). Colour and pattern of clothes changed year after year but cuttings on length of dresses of both ladies and coats of men changed slowly. Men styles usually were imitated from military officers or in theatres of European war where men were able to dress up in foreign styles. Increased publication of French engravings that showed Paris styles made the fashion to change rapidly from 1780s. By 1800 western Europeans were dressing alike although there were local variations that distinguished pro vincial culture (Braudel, 2004). Dressmakers and tailors have contributed to the changes in fashion for they continue to invent new styles and designs in the market. Professional designers have a hand in the accelerated change in fashion. The flapper styles of 1920s for women marked the major changes in design. The length of skirts was shortened and they were made to be loose fitting (Cumming, 2005). Today, people have a wide range of fashion to choose from. The way a person dresses may reflect his/ her personality. Fashion varies across a society depending on culture, age, weather, occupation, generation and geography. Fashion industry developed as a result of modernity. With the new technologies, fashion industry has greatly developed and clothes are being made from simple to most complex fashion. This has led to changes in fashion and people always wanting to go with the most current fashion. People who like their culture continue making clothes relating to their culture though s lowly by slowly culture is being forgotten (Intellectual Property in Fashion Industry, 2005). Conclusion Fashion has continued to grow over centuries and this has been greatly contributed by modernity. Culture to some extent dictates the growth and adaption of a particular fashion. Fashion differentiates classes of people in the society where complex and sophisticated fashion is related with the rich and modernity. Change in fashion has been accelerating century after another as it has been now taken by many people as a career. Tailors, dressmakers, and designers have contributed to the increased trend in change of fashion. Fashion varies across a society depending on culture, age, weather, occupation, generation, and geography.Advertising We will write a custom article sample on Fashion History’s Understanding specifically for you for only $16.05 $11/page Learn More Reference List Braudel, A. (2004). Understanding Fashion History. New York: Cost ume Fashion Press. Cumming, V. (2005). Western Fashion History. New York: Costume Fashion Press. Intellectual Property in Fashion Industry (2005). WIPO press release Laver, J. (1979). The Concise History of Costume and Fashion. London: Abrams press. Timothy, B. (1999). The Confusions of Pleasure: Commerce and Culture in Ming China. California: University of California Press. This article on Fashion History’s Understanding was written and submitted by user BenReilly to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Best Way to Answer the “Aren’t You Overqualified” Interview Question

The Best Way to Answer the â€Å"Aren’t You Overqualified† Interview Question In an ideal world, we’d all be applying for (and getting) a job that is a perfect, snug fit for our skills, experience, and career goals. In the real world, that’s not always an option. Maybe you were laid off, and are seeking a foot (any foot!) back in the door of your career path. Perhaps you’re feeling stalled in your current job, and are looking to move back a step or two to get new skills and experience. Whatever the reason, it could very well lead to the dreaded â€Å"aren’t you overqualified for this position?† question in an interview. Does â€Å"overqualified† necessarily have to translate to â€Å"disqualified†? While this question can feel judge-y and like a bit of a dead end, it doesn’t have to be that way. Here are some strategies to consider if/when it comes up.DO emphasize your commitment to the job at hand.This question is really about the interviewer’s concern that you will fly the coop as soon as a more suitable job comes along. So your first step in answering should be managing that concern. Acknowledge that you may have more experience or seniority than the job description requires, but make sure the interviewer knows that you are interested in the long-term potential for this position.DON’T turn it into a joke.When acknowledging that yeah, you might have more experience than necessary to be a junior copywriter, don’t use it as a *wink wink, nudge nudge* jokey moment. Even if you’re kidding when you say something like, â€Å"Oh, it’s really only temporary. I’m outta here as soon as my lottery money comes through,† it can confirm the interviewer’s fear that you’re just looking for a for-now paycheck, and s/he will be rehiring in six months’ time. It’s a serious question, and deserves a serious, well-thought-out response.DO be honest†¦If you’ve been unemployed for a while, your resume will show that. It’s okay to be up front and say that you understand that this might not be the most orthodox choice for someone with your history, but that you’re looking to commit to something permanent, with growth potential. Emphasize that with the job market the way it is, you’re seeking a place to put down roots and flourish, using everything you’ve learned along the way.†¦But DON’T feel like you have to tell the whole story.If you applied for an entry-level position (despite 15 years of experience) out of desperation, try to keep that note out of the discussion. A sob story may get pity from an interviewer, but it’s not likely to net a job offer. Make sure the focus stays on your qualifications, and your commitment to the job.DO emphasize the opportunity presented.If necessary (like if the interviewer has a blatant case of Skeptical Face), make sure you drive the point home that you see this position as an opportunity, not a settling point. Talk about how the skills you have can push the position to a new level, while you learn even more about the field. Talk about where you want to grow professionally, and how the job fits in with that goal.DON’T shut the door to future growth.If the interviewer suggests (or says outright) that there may not be raises or promotion opportunities in this particular position, stick to your forward-looking script: â€Å"I understand that this particular position may not be where I want to be in 10 years, but I’m confident that the company would offer other opportunities for me to grow professionally and be of service. This company is where I want to be, and this job is the right starting place.†And the most important â€Å"don’t† of all in this case: DON’T let it discourage you. If the interviewer truly thought your experience was an automatic dealbreaker, you never would have gotten the interview call in the first place. This is a chance for you to m ake your case, and explain how your many qualifications work in your favor. Don’t let your hard-won experience pull you down. It can, will, and should work for you if you know how to spin it.

Societies under Shogun RuleThe Ming & Qing Essay

Societies under Shogun RuleThe Ming & Qing - Essay Example This period, which started in 1368 until 1644, is marked by the decline of the decadent feudal system and the emergence of the embryonic capitalism in China. However, Japan’s shogun period was part of the early feudal system that would dominate Japan for more than 700 years. (Morgan 2003, 42) As both Ming/Qing and the Shogun societies were established as feudal societies above all, therefore, they share many characteristics. For instance, both had governments and rulers who enforced control over a highly fragmented society. The shogunate in Japan imposed guidelines for the creation and preservation of a stable national structure. This was achieved by implementing a highly hierarchical society, wherein the primary morality is based upon public rapport between master and subordinate. (Ratti & Westbrook 1991, 62) Such perspective determined the shape and functionality of the major social organizations of the shogunate societies. To illustrate: one of the rules/norms in the Japanese society then was that there was no more despicable crime than that of rebellion against a master. Because of this hierarchical social structure, the shogun was able to elevate the social structure which sealed the subjects of the nation into classes according to a vertical order of pragmatic impo rtance drawing heavily upon the military character and strength of the warriors to whom all other subjects were subordinated. The social pyramid follows this structure with the shogun and his class at the top. From 1615 onward, laws specifically determining the legal positions of and functions of the imperial court and its aristocratic families (Kuge sho-hatto), of the military class (Buke Sho-hatto), of religious orders (Jin-hatto), of the farmers (Goson-hatto), of commoners in Edo and, by analogy, in every town (Edo-machiju-sadame) were issued by the military government of the Tokugawa shoguns.

Final examination essay Example | Topics and Well Written Essays - 1500 words

Final examination - Essay Example stede’s dimensions for comparative cross-cultural studies, and they have led to many useful explanations of cross-cultural differences in consumer behavior. The main reason that may have rendered Hofstede’s useful is that these dimensions are independent. Only two dimensions are interdependent, and these are collectivism and power distance. Together with national wealth, Hofstede’s dimensions can be used to explain more than half of the differences in consumer behavior. Tompenaars’ dimensions do not show results that are as consistent as the Hofstede dimensions. The word cultura is a Latin word closely related to cultus which means cult or worship. Therefore, culture may be considered as the result of human action. According to Hofstede (2001), national culture is the broadest level of culture that a person can be a member of. People are shaped by their national culture from their early childhood through beliefs, values and assumptions inherent in it. The theory of cultural dimensions is central to the study of consumer behavior across the world especially in analyzing the effect of culture on consumer behavior. The Theory of Cultural Dimensions was introduced in 1980 by Geert Hofstede. This theory was based on his study of cultural solutions to organizational problems involving 117,000 employees at IBM in 40 countries. According to Hofstede (2001), the individualism dimension describes the relations between the individual and the collectivity that exists in a given society. His dimension represents a society that has loose ties between ind ividuals. Individualistic countries stress the importance of human independence, and individual liberty and self-reliance. Individualists promote the unrestricted exercise o individual goals and desires. Mooij (2010) terms power distance as the degree to which less influential members of the public admit that power is unevenly distributed. In the world, there are both high-power and low-power distance cultures.

How would Fredrickson explain Alexies essay Example | Topics and Well Written Essays - 1000 words

How would Fredrickson explain Alexies - Essay Example e work provided, the virtue of all American institutions and people, and the mission aimed at spreading all these institutions (Colombo, Cullen and Lisle 449). These themes were aimed at remaking and saving the entire earth as seen by America. The arguments supporting these themes claimed that America could make a better and new society that could be termed as beginning of a new world. There are a number of ethnic relations models in America presented by George Frederickson but in this essay the greater focus in on the historical perspective. In his representation, he has a presentation of the ethnic relations evolution that he ultimately did using four main concepts; cultural pluralism, ethnic hierarchy, group separation and one-way assimilation. The author used the latter to show that the outsiders, commonly referred to as minorities, were not to be considered as outsiders anymore. These groups of the blacks, native Americans, Irish individuals were expected to experience equity and complete participation in the society of the Americans. This meant that all the minorities had to confirm to the culture of the Americans. The one way assimilation model explained just as one assimilates into the American culture, it was essential to have all the people in America interact and communicate without instances of miscommunication (Nguyen 16). A good example is the divers e meaning of nodding ones head in a case of answering a question among the American and Bulgarian people. In America, nodding ones head means complying or a positive answer whereas it is the complete opposite in Bulgaria. However, one assimilation model provides information that ensures adaptation of such a person to the American culture without miscommunications. Fredrick essay provided a description of all available American ethnic relations. In addition, he wrote to depict the manner in which these different groups were supposed to interrelate so that they would handle each other in the creation of a

Definition Of Motivation In Sport

Definition Of Motivation In Sport This reviewed research is on motivation in sport. A variety of definitions and approaches to the study motivation will be discussed. One of the forms of motivation being discussed will be intrinsic and extrinsic motivation. Intrinsic motivations are very important for promoting satisfaction and long term participation in sport. There are three academic approaches to the study of intrinsic motivation: behavioral, cognitive, and motivational. Researchers have found that the intrinsic motivation of athletes seems very important for continuing participation, and elite performance in sport. Extrinsic motivation refers to motivation that an individual has that comes from outside sources. The motivating forces are external or exterior rewards such as money or awards. These rewards supply fulfillment and satisfaction that the mission itself may not supply. Another form of motivation has to do with gender. Researches have determined that there are motivational differences among male and femal e sports. Its also been determined that male and female athletes possess different strengths and weaknesses within the motivational climate. Some detailed differences stated were that men had higher levels of motivation in competition, social acknowledgment, strength and endurance, where women had stronger motivation to control weight. The last factor I will cover is cultural effect on motivation. Introduction to your Research Topic Intrinsic and extrinsic motivations are both adaptable and adjust in reaction to specific situations. While not easy to define, intrinsic motivation can be explained as an internal drive to perform an activity. While extrinsic motivation is known as an external motivating source that drives action. It is said that people attribute their behavior either to an internal or external source. Intrinsic motivation correlates positively when people attribute their motivation to internal sources, while extrinsic motivation is correlated to belief in an external source for their behavior (Wiersma, U. J., 1992). Extrinsic motivation, by definition, is changeable since it is an external motivator one can change the reward or external. Meta-analysis of intrinsic and extrinsic motivational research by Deci, Koestner and Ryan (1999) found that intrinsic motivation is negatively affected when tangible extrinsic motivation is attached to the behavior. This undermining of intrinsic motivation is post ulated to be the result of a perceived decrease in autonomy and competency by the individual receiving the extrinsic reward. Self-determination Theory states that humans have three innate needs: autonomy, competence, and relatedness. Of these, autonomy and competence are the key drivers of intrinsic motivation (Franken, 2002). As a result we see that intrinsic motivation can be changed by adding an extrinsic motivating component. Background of the Research Topic When you start discussing the nature of motivation of sport through gender, you have to ask yourself a question. Has the perceptions of sports progressed in ways that reflect participation in sport? Additional contribution in media exposure of high action sports has increased considerably since the earlier studies had examined attitudes toward gender-appropriate sports. Motivation in sports and exercise has been studied over the last century but only in recent decades has motivation by gender been analyzed. Studies in the area of motivation by gender in these sports and exercise fields: individual and team sports and exercise, martial arts, basketball, volleyball, track and field, and general sports participation and exercise (Kilpatrick, Hebert, Bartholomew, 2005). These results were the most consistent throughout the reports with other similarities and differences noted with each study. Deci, et al. (1999) stated that intrinsic motivation can also be improved by increasing an individuals perceptions of autonomy and ability. Deci, et al. (1999) also showed that research supported the notion that extrinsic motivations impact on intrinsic motivation was influenced by the controlling nature of those extrinsic rewards. For example, positive feedback that is not measured as controlling would likely add to a persons perceived ability to have a positive effect on their intrinsic motivation. Vallerand (2000) looks at motivation in a multidimensional approach that changes more than the differences in intrinsic and extrinsic motivation. He states that motivation for both is on a scale that ranges from a high to low level of willpower and that operates on three distinctive levels: global which is an individuals overall general motivation in a specific domain or field such as education or sports. Situational or the here and now. For each of these levels individuals can have dive rse motivation levels both intrinsic and extrinsic way. For instance, a person can be greatly intrinsically motivated to participate in sports, but less intrinsically motivated concerning education (global). However, if a person is feeling sick or tired, they may not have the equal intrinsic motivation to participate in sports activities that day (situational). Extrinsic rewards can be useful to both and impact situational motivation in both the short and long term. For example, that individual might be highly motivated to do well on a test and receive a good grade (extrinsic motivation) so that they can be eligible to play on their sports team (intrinsic motivation). Vallerand (2000) postulates that repeated levels of low levels of situational intrinsic motivation will likely have a diminishing effect on the larger contextual intrinsic motivation. He highlights research done on motivation to play basketball where intrinsic motivational levels were affected by situational motivation al levels during tournament games. This research has many implications for organizations and educational situations. While understanding that extrinsic motivation is one of the main drivers of the business world, compensation and other incentive packages need to address their impact on intrinsic motivation and be developed in ways that will reduce the adverse affects or possibly even add to the intrinsic motivational levels. More research on real life situations would be beneficial. Impact on sports Gender: Even though the experiences of many girls and women in the United States point to the opposite, research demonstrates that media always present sports as the a male dominated field (Duncan Sayaovong, 1990; Hardin, Lynn, Walsdoff, Hardin, 2002; Pedersen, 2002). Several studies have established that female athletes have been greatly underrepresented in the media (Bernstein, 2002; Pedersen, 2002). The rationale for this may possibly be that the mainly accepted sports in the country are those looked upon to be masculine sports (Messner, 2002). However, since Title IX, the progress of women into various sports that are not considered feminine has been extraordinary. Women participate in practically all types of sport, including those used to display the ultimate masculinity. Even though gender-role differences are natural in accepted perception, research has extensively demonstrated that, as an alternative, most are publicly constructed (Bandura, 1986; Messner, 2002). Gender stereotypin g is everywhere, unseen regulators of relationships and opportunities. Banduras social cognitive theory is a key in understanding the factors in socialization. The theory argues that behavior, environmental actions, and cognitive factors work to form attitudes and action. Individuals consider action and its result, projecting cost and adjusting accordingly. Therefore, action is not a result of imprinted histories as much as it is a result of cognized futures (Bandura, 1986, p. 19). Bandura emphasizes the role of the media in social learning so much that, he argues; television persuade has dethroned the primacy of interpersonal experience. As a result, life models the media (Bandura, 1986, p. 20). Findings of previous research Gender Motivation is a crucial factor within the sport and exercise field. Understanding what and how motivation works is equally important. Based on these reviews gender also plays a role within the motivational climate. Studies have revealed variations in motivational factors within each gender. In Chie-der, Chen, Hung-yu, and Li-Kangs journal 87 male and 87 female basketball players from the HBL were selected for the research. Four research questionnaires were used to measure four phenomena: participants goal orientation, the motivational climate they perceived, perceived personal athletic ability, perceived personal sport-related confidence (Chie-der, Chen, Hung-yu, Li-Kang,2003). Using a t test gender differences were detected. Males tended to record higher scores than females for sports related confidence variables. Males scored higher within ego orientation, perceived ability, and in physical performance. Females tended to score higher in task orientation, perceived task climate, and leadership styles (Chie-der, Chen, Hung-yu, Li-Kang,2003). In Kilpatrick, Hebert, Bartholomews study 233 students were studied, 132 women, 101 men. The purpose behind this study was to compare sports participation and exercise motivation through a highly differentiated scale of physical activity. The second objective was to investigate the impact of gender on motivation. This study determined that men were more highly motivated then women when it came to endurance and strength, social recognition, challenge, and most notably competition, where women were more motivated by weight management (Kilpatrick, Hebert, Bartholomew, 2005). It was further suggested in this analysis that motivations to engage in sports differed from motivators to engage in exercise. It was also noted that more of the health related motives were linked to exercise opposed to sports participation thus indicating that sports participation are more closely related to intrinsic motives. It was suggested that based on these findings that men leaned more closely to intrinsic motivation then women. This study further implied that men viewed exercise and fitness opportunities as a means to achieve ego related goals that support their sports participation where as women seemed to enjoy exercise and sports participation equally (Kilpatrick, Hebert, Bartholomew, 2005). Conclusions section It is concluded that it is important for coaches, teachers and parents to stress to young athletes the need to improve skills, teamwork and sportsmanship over the win at all costs attitude. Terms/concepts Self-determination Goal orientations Motivational climate Perceived competence Behavioral Cognitive Motivational Global motivation Situational motivation Perceptions References page JAM Murcia,(2008) Relationships among Goal Orientations, Motivational Climate and Flow in Adolescent Athletes: Difference by Gender,The Spanish Journal of Psychology, volume 11, number 1, 181-191. Kilpatrick, Hebert, and Bartholomew, (2005) College Students Motivation for Physical Activity: Differentiating Mens and Womens Motives for Sport Participation and Exercise, Journal of American College Health, volume 54, number2 Gareth W. Jones, Ken S. Mackay, and Derek M. Peters, (2006) Participation Motivation in Martial Artists in the West Midlands Region of England, Journal of Sports Science and Medicine CSSI, 28-34 Dongfang Chie-der, Steve Chen, Chou Hung-yu, and Chi Li-Kang, (2003), Gender Differential in the Goal Setting, Motivation, Perceived Ability, and Confidence Sources of Basketball Players, The Sport Journal ISSN 1543-9518 Gillison, Standage, Skevington, (2006), Relationships among adolescents weight perceptions, exercise goals, exercise motivation, quality of life and leisure-time exercise behavior: a self-determination theory approach, Oxford Journals, Vol. 21, no. 6 Deci, E. L., Koestner, R., and Ryan, R. M., (1999). Meta-analytic review of experiments examining the effects of extrinsic reward and intrinsic motivation. Psychological Bulletin (125). Retrieved on November 13, 2010 from EBSCOhost. Franken, R. E., (2002). Human Motivation. Wadsworth, Belmont, CA. Vallerand, R. J., (2000). Deci and Ryans Self-Determination Theory: A view from the Hierarchical Model of intrinsic and extrinsic motivation. Wiersma, U. J., (1992). The effects of extrinsic rewards in intrinsic motivation: A meta-analysis. Journal of Occupational and Organizational Psychology (65). Retrieved on November 13, 2010 from EBSCOhost.

Death Of A Salesman-The Flute As A Motif Essay

Death Of A Salesman The Flute as a Motif A motif is anything that occurs several times in the course of a literary work. Because they are repeated so often, motifs tend to show what is permanent in a character, a society or even the human condition. Even so, they also serve to establish a tone, a way of feeling about what is happening. In the story of â€Å"Death of a Salesman,† the flute serves as a vital motif throughout the entire play. Firstly, the flute is used to show failure to the past which Willy lived and it then begins to live it on the present. Throughout the play, it is clear to see in many of the scenes, where Willy beings to drift off that the flute appears most of the time. This is a way to show that Willy is having a â€Å"regression† or a sort of failure. On page 18 of the novel, â€Å"He breaks off in amazement and fright as the flute is heard distantly (Miller, page18). † This fact, that Willy breaks off, a sign of losing his temper and having one of his usual, but strange attacks, showing his sickness and the disturbance in his mind. The flute here is heard at a distance in order to show that Willy is slightly going out of his mind. Also, the flute is also a way for Willy to remember his father who was one of Willy’s most important role models. Throughout the play, it associates the playing of the flute with Willy remembering his father, who would make and sell flutes. So, while reminding him of his father, the flute takes him back in time to his young years and his childhood. â€Å"Father was a very great and a very wild-hearted man. We would start in Boston. And he’d toss the whole family into the wagon, and then he’d drive the team right across the country; through Ohio, and Indiana, Michigan, Illinois, and all the Western States. And we’d stop in the towns and sell the flutes that he’s made on the way (Miller, page 49). † So, this reminds him of his father and he wishes he could be just like him as he was â€Å"free† and fulfilled his goals and dreams. He’s remembering his childhood as he talks about the different places that they traveled. Furthermore, the flute is used to show disturbance within the mind of a character or â€Å"sickness† which Willy is suffering. It’s used to show the audience that Willy is sick and that his mind is also sick. Each time he dreams or drifts off to imagination, the flute is heard in the background or at a distance. â€Å"From the right, Willy Loman, the Salesman enters, carrying two large sample cases. The flute plays on. He hears but is not aware of it (Miller, page 12). † The connotation of the flute here is being used as a way to show disturbance within Willy’s mind because he is not aware of the flute although it is being played. â€Å"The flute has faded away. He sits on the bed beside her, a little numb (Miller, page 13). † Since the flute stops playing, he seems numb and seems to be imagining things, which is his sickness. Moreover, the flute is also used as a characteristic of Willy because each time Willy appears, the flute is there with him. Even at his death, the flute seems to be there in the distance. â€Å"A melody is heard, playing upon a flute (Miller, page 11). † The opening stage directions begin with the flute and it is connected with the character entering as Willy is the first character introduced to the audience. â€Å"Biff remains a slight distance up and left of Linda. She sits there, summoning herself. The flute begins, not far away playing behind her speech (Miller, page 139). † Here, the flute is being used as a characteristic of the character because Willy has already passed away and Linda remembers Willy. In remembering him, the flute plays. Hence, it represents the flute as a motif associated with Willy Loman. Lastly, â€Å"Only the music of the flute is left on the darkening stage as over the house the hard towers of the apartment buildings rise into sharp focus, and the curtain falls (Miller, page 139). † The play ends with the flute being heard in the background and once again Willy Loman is alone and dead while his family leaves. The flute still continues to play as the curtain falls. In conclusion, the flute is a vital motif in the novel â€Å"Death of a Salesman† because it represents many things. It is important in showing the failure to the past which Willy lived and it then begins to live it on the present. Also, the flute is also a way for Willy to remember his father who was one of Willy’s most important role models. Furthermore, the flute is used to show disturbance within the mind of a character or â€Å"sickness† which Willy is suffering. Lastly, the flute is also used as a characteristic of Willy because each time Willy appears, the flute is there with him. The flute has undeniably shown great importance and significance in â€Å"Death of a Salesman. † Bibliography: Miller Arthur. Death of a Salesman, Penguin Books, 1976.

Leadership Style Essay

Effective leadership is contingent on matching a leader’s style to a setting that fits (Northouse, 2007). According to Fiedler’s Contingency Theory, leadership styles are operationalized primarily on two ends of a spectrum, they are characterized as task motivated, or relationship motivated (Northouse, 2007). I believe in the adage that practice makes perfect. In this paper, I will look into an alternative way for leaders to lead when they find themselves situated in an unfavorable situation. In the case of leadership; an administrator, manager, or supervisor should use a reflective mindful praxis to improve their ability to make decisions that will achieve optimal outcomes from the organizations they lead in all situations, especially unfavorable ones. Fiedler’s research demonstrates, in essence, if you don’t fit the team mold, you are unfit to lead the team. The contingency model asserts that leadership styles can be gauged by the Least Preferred Coworker (LPC) scale. This model posits leadership styles on a spectrum ranging from task motivated, low LPC, or relationship motivated, high LPC. The contingency aspect ties the leadership styles to situational variables of the organization. The situational variables include leader-member relations, task structure and positional power (Northouse, 2007). Leader-member relations are characterized as good or poor depending on feelings found in the group atmosphere, relationships and trust. Although there is no scale for the task structure, the situational variable in the model, there is a clear definition of the term. The variable is operationalized by high structure and low structure. Position power is characterized by the authority a leader has to deliver the proverbial carrot or the stick, i. e. rewards and punishments (Northouse, 2007). Fiedler has an understanding of why leaders in the wrong setting are ineffective (Northouse, 2007). The correlation between the leader’s LPC score and the group or organization’s performance depended (or was contingent) on the degree to which the leadership situation was â€Å"favorable†(Fiedler, 1995). A leader in an uncomfortable and unfitting situation experiences stress and anxiety (Northouse, 2007). A leader under stress is likely to exhibit inappropriate behaviors and revert to less mature ways of coping that were learned in early development (Northouse, 2007). The leader’s less appropriate behaviors and decisions result in negative work outcomes (Northouse, 2007). This may be true in most situations; however, with our proposed alternative model, the M Model (M2), leaders can be taught how to transform their leadership style so that it transforms poor situations into good situations with successful outcomes. Hackman and Wagemann (2007) believe it is essential that we understand how to help leaders learn. Leaders can become even more effective if they are able to learn from their experience, both successes and failures without assigning cause to something or someone out of their control (Hackman and Wagemann, 2007). The M2 posits a leader learning strategy grounded in metacognition and mindfulness. Cognitive psychologists use the term metacognition to describe our ability to assess our own skills, knowledge, or learning (Lang, 2012). Chew describes metacognition as a person’s awareness of his or her own level of knowledge and thought processes (Lang, 2012). As stated by Kruger and Dunning, â€Å"those with limited knowledge in a domain suffer a dual burden: Not only do they reach mistaken conclusions and make regrettable errors, but their incompetence robs them of the ability to realize it† (Krugger, Dunning, 1999). The M2 way is to practice metacognition as it relates to leadership skills and behaviors. M2 practitioners develop a practical understanding of their leadership abilities in various settings and they use their metacognitive awareness to improve their leadership skills in various situations. The other half of the M2 way is for the leader to be fully aware of their actions and the likely outcomes. This strategy is met by improving one’s mindfulness. Put simply, mindfulness practice is being aware of what is, what is happening now in the present moment (Bing, 2012). Goldman (2010) uses a definition of mindfulness from Rinchen in 2001. Rinchen’s definition of mindfulness situated in the leadership context is: â€Å"ridding ourselves of negative mental states and fostering and developing constructive ones† (Goldman, 2010). Mindfulness has shown to be effective in improving one’s performance in stressful situations (Kabat-Zinn, 1990). Therefore, the M2 strategy is to teach the leader to be aware of their actions in the moment and this is accomplished vis a vis a practice of mindfulness. We postulate this mindful awareness will allow the M2 leader to make better choices in whatever situation they find themselves in. The keystone of the M Model (M2) is reflective leadership praxis. Praxis is the practice of an art or craft, such as leading (Bing Dictionary, 2012). Through reflection leaders analyze various leadership concepts, evaluate their experiences, and develop their personal leadership theory (Astin, 2000). Reflection provides leaders with the opportunity to examine and question and develop beliefs and values. It involves observation, questioning, and putting facts, ideas, and experiences together to construct new meaning and wisdom (UNK). Yukl (2008) finds that effective leaders are flexible and adaptive. We expect the M2 method combining metacognition, mindfulness and reflective practice will develop effective leaders. The proper place to begin is often at the beginning. The M2 solution posits that the leader must not only know themselves, but also their organization. With that knowledge of themselves and their organization applied to the contingency theory we can propose a solution to Fiedler’s catch 22 that a leader in a poor situation is doomed. The M2 solution begins at the point when a leader finds herself in a poor situation. The M2 leader knows her strengths, LPC score and other relevant situational and organizational information. She is taught to assess the organization thoroughly based on the situational variables. The assessment leads to the realization she is in the wrong situation and with M2 skills this discovery is made sooner than later. Knowing she is in the wrong situation the leader can take action to alleviate the stress that, Fiedler suggested, leads to poor decision making. Upon realizing she is in the poor and stressed situation the M2 leader will apply her reflective leadership practices for optimal outcomes. This is a set of practices that include development of the weekly or daily habit of reflecting upon actions taken and the results of those actions. The reflection will include a commitment to ongoing and summative written reflection and regular discussion with their M2 coach (Mabry, 1998). This reflection will lead the M2 leader to be more aware of her actions in the moment. This awareness will allow for a clearer understanding of a predictable result. Awareness in the moment will allow the M2 leader to choose a more appropriate action for the situation. This fits with the situational approached developed by Hersey and Blanchard. The premise of situational leadership is that an effective leader will be flexible and adapt to the situation (Northouse, 2007). The M2 hypothesizes that reflective praxis and mindful action will lead to improved organizational outcomes. Although Fiedler’s contingency theory has not always been collaborated by other research, it works. Our preliminary analysis predicts that the reflective leadership praxis of M2 will enhance the skills of the leader that finds herself in a favorable or unfavorable situation. The M2 practitioner in an unfavorable situation will not suffer the consequences of stress related poor decision-making. The M2 practitioner will be able to make choices that result in optimal outcomes not only for the organization but also for the people she leads.

Machiavelli and Morality Essay Essays

Machiavelli and Morality Essay Essays Machiavelli and Morality Essay Essay Machiavelli and Morality Essay Essay When reading Niccolo Machiavelli’s The Prince. one can’t aid but grasp Machiavelli’s statement that morality and political relations can non be in the same forum. However. when analyzing Machiavelli’s assorted constructs in deepness. one can reason that possibly his suggested force and immorality is fueled by a moral terminal of kinds. First and first. one must hold the apprehension that this book is aimed entirely at the Prince or Emperor with the express intent of helping him in keeping power. Therefore. it is indispensable to hold on his constructs of luck and virtuousness. These two contrary constructs reflect the mode in which a Prince should regulate while minimising all opportunity and uncertainness. This sort of regulating demands force to be taken. nevertheless this is merely done for the rigorous intent of keeping his throne. and bring forthing both fright and esteem from his people. In all instances of force. Machiavelli limits the sum of force that needs to be taken down to the lower limit. and most instances the victims of these Acts of the Apostless are enemies of the people. Behind the force. the prince is basically taking the function of the scoundrel and presuming all â€Å"bad† Acts of the Apostless so that his people do non hold to endure and perpetrate the Acts of the Apostless themselves. In add-on. all the Prince asks for is to non endanger his power and to esteem it. In the sixteenth Century. this petition is lame compared to those of other hierarchal Monarchies. In the terminal. Machiavelli’s Prince assumes all the load of force while go forthing his baronial people to move as they feel consequently without concern of their lively goon. This is Machiavelli’s ultimate shot of morality. Before analyzing how the interaction of force and political relations lead to morality in the terminal. it is of import to analyse precisely what Machiavelli demands of his Prince. First and first. Machiavelli harps upon the construct of luck and virtuousness. By luck. he means that everything is left to opportunity. while nil will vouch that a certain event will happen. Machiavelli writes that a â€Å"Great long standing Prince neer regulations with luck. † Through hazard and opportunity. one leaves him unfastened to failure ; therefore action should be withheld if an component of opportunity is involved. Machiavelli ties virtue really closely to that of prudence. He defines virtuousness as moving exceptionally and pull a differentiation between morality and virtuousness. In many respects Machiavelli defines virtuousness by prudence. If a swayer is able to equilibrate his force. maintain his topics appeased. and have a desperate apprehension of his menaces. so in Machiavelli’s eyes the swayer has a strong virtuousness. What must be understood is that the throne is ever in hazard and person is ever at that place to seek to strike hard the prince off his base. This is a premier apprehension that a prince must hold. and fuels the ill-famed statement by Machiavelli that it is better to be feared than loved. Machiavelli explains that. for the most portion. love is really subjective and finally will lessen unless farther grants are made to pacify his topics. In add-on. people merely care about their personal comfortss and a prince would hold to overstrain himself if he were to be loved by all. Fear. nevertheless. is non subjective and has a cosmopolitan consequence on all his people. Fear can be attained by sporadic violent Acts of the Apostless. One must understand. nevertheless. that monolithic sums of force can non be done because it would portray the Prince as autocrat. and might stir up his people to revolt against him. The Acts of the Apostless must be calculated. concise. and serve a direct intent non merely to his benefit but to the people’s besides. Despite what might be assumed. Machiavelli is truly developing a princedom based around the people. where the Prince’s actions are simply to salvage his ain caput from the chopping block. In kernel. Machiavelli’s ideal princedom sustains a echt sense of morality behind the force that â€Å"must be subjected in order to keep stableness. † Looking at his programs subjectively. Machiavelli could really easy hold broken down the topics in a hierarchal manner or forced upon them big amount revenue enhancements and responsibilities. He does non make this. alternatively choosing merely for the regard of the people and the deficiency of perfidy in personal businesss sing his power. The people in his land can populate with repose. and prosecute whatever they so desire. This freedom of the people and ability to move as they feel is more than a simple convenience. Personal chase of felicity of all is given by the Prince but at his disbursal. All that the people must make is esteem and non endanger the Prince’s power. On the contrary. the Prince sacrifices his ain motivations. ethical motives. and personal felicity so that his topics may hold them. Basically. Machiavelli paints the Prince as a Christ figure. It is the Prince who takes off the wickednesss of the universe. so to talk. He gives up his ethical motives so that other may maintain and care for theirs. Machiavelli steadfastly insists that political relations and morality can non co-exist. The chief ground is that moral behaviour is consistent and can be predictable. Consistency and predictability are significannot ly weak constituents of a swayer. and could be exploited by his enemies. When a form of action is established. plotters can cabal and be after an overthrow. These plotters would so loot and plunder as they came to power ; hence declining the state of affairs in the land. The people so would go the victims. and lawlessness would shortly interrupt out making all sorts of upset. So. although the purposes of moral political actions are good. in the terminal they will take to immoral Acts of the Apostless. The actions he takes are non merely violent oppressive activities instead they are forfeits. He is the 1 who must populate with the guilt of wickedness. non his constitutes. In footings of morality. the Prince does non demand any unmoral action from his topics. He shoulders it all. It is besides the Prince who. although it is besides for his personal safety. eliminates the autocrats that non merely endanger his throne but besides his people. Along the same lines as holding lawlessness or public violences. the riddance of other power hungry persons evaporates the menace of subjugation on the people from another exterior beginning. One thing that remains consistent in his princedom is that people maintain their award and regard. and this unselfish forfeit is what makes the Prince’s actions in actuality rather moral. Another facet that one can non assist but disregard is that fact the Prince assumes the place of swayer at the costs and outlooks. For being a Prince. he must at times be prudent and cognizant of his place with the people. Machiavelli writes â€Å"the Prince must be seen as moral by the people. † The fact underlies the importance of morality for Machiavelli. Without morality and without the impression of morality in a Prince. civil upset will happen. Morality. with its uncertainnesss. provides at the really least a common non-violent base in which topics have a set of regulations could populate by. What makes morality of import to the Prince is that it besides allows him a legislative act of kinds. For illustration. if people operate by their ethical motives than the Prince has non to worry such jobs as stealing. violent death and other immoral actions. Therefore. merely by looking to be moral. morality can be used as a tool to command and tackle the people below him. As Prince. Machiavelli’s being and power is invariably threatened. However. it is non merely a occupation or power that the Prince would lose if he is to be overthrown from his place. It is. in bend. his life that the Prince would lose if he were overtaken. Therefore. it could be conceived that the Prince is moving and utilizing force merely to salvage his ain life. Salvaging a life. even it is your ain. follows within the moral codification. You could though expression at the state of affairs from a different position. Machiavelli argues that the merely notable place a moral individual can presume is that of a sufferer. However. I disagree with this statement because although one could be reveled as a sufferer. the possible effects of a new prince’s statutes far outweigh the benefits of being a sufferer. As a sufferer people merely go energized and back up your cause. However. if a Prince is such sufferers. that would intend a new Prince is in power and could transfuse far worse conditions upon the people. Therefore. with his topics as the top precedence. morality demands that the Prince must remain alive and let the people to thrive under his free monarchy. Machiavelli’s Prince is a book in which Machiavelli outlines the actions a Prince must take to keep and keep power in a princedom. Within the context of the book. Machiavelli brings away the impression that prudent force must be done in order to keep the throne. In add-on. he strongly expresses the political orientation that a Prince can non be both moral and political. However. behind this statement lays the foundation of morality. The Prince’s evil actions although non moral seem to prolong morality for the topics within his princedom. The Prince assumes all immoral behaviours and therefore. by forfeits himself for the people. is so moral in the terminal.

Free Essays on Functionlism in School

Functionalism stands in almost in every body’s theories of schooling. The political bearings controlled by the government’s standings. The intellectual, of those seeking for more knowledge. The social skill that are picked up, and the economical aspects of our city. These four are the most recognizable in schooling. There is however other smaller functions in schooling. These are just the one I will be focusing on. The political aspects I think are one of the more important. Those studies included are history, social studies and economics. The pledge of allegiance, which is a great way to promote pride in our country. When I was in school I used to say it every day. The school system is starting to get away from these old ways. Knowing our history is probably if not the most important a very close second. As a species you can only improve by learning from our mistakes. The importance of this function is to keep our pride were it is supposed to be, at home. If you don’t realize what our ancestors have gone through you’ll never comprehend the modern day struggles. The conflict over in the Middle East is based on fighting for our beliefs as our forefathers did so long ago. So many other countries also revolt under a new constitution based on the one that was written in collaboration of the new government. The intellectual function is more deeply rooted the any other. This part is based solely on the person being an educated one. The search for wisdom has always been a journey for those with open minds. Those who grasp more always want more. Those who want more never lose in the society of today. When you look for more understanding you get more privileges. These privileges are not those of the common person but those of an educated one. There is knowledge taught in schools but that only to an extent. Those who are truly seeking journey, not in a physical but a mental state in which life can only teach. Those being so strande... Free Essays on Functionlism in School Free Essays on Functionlism in School Functionalism stands in almost in every body’s theories of schooling. The political bearings controlled by the government’s standings. The intellectual, of those seeking for more knowledge. The social skill that are picked up, and the economical aspects of our city. These four are the most recognizable in schooling. There is however other smaller functions in schooling. These are just the one I will be focusing on. The political aspects I think are one of the more important. Those studies included are history, social studies and economics. The pledge of allegiance, which is a great way to promote pride in our country. When I was in school I used to say it every day. The school system is starting to get away from these old ways. Knowing our history is probably if not the most important a very close second. As a species you can only improve by learning from our mistakes. The importance of this function is to keep our pride were it is supposed to be, at home. If you don’t realize what our ancestors have gone through you’ll never comprehend the modern day struggles. The conflict over in the Middle East is based on fighting for our beliefs as our forefathers did so long ago. So many other countries also revolt under a new constitution based on the one that was written in collaboration of the new government. The intellectual function is more deeply rooted the any other. This part is based solely on the person being an educated one. The search for wisdom has always been a journey for those with open minds. Those who grasp more always want more. Those who want more never lose in the society of today. When you look for more understanding you get more privileges. These privileges are not those of the common person but those of an educated one. There is knowledge taught in schools but that only to an extent. Those who are truly seeking journey, not in a physical but a mental state in which life can only teach. Those being so strande...

Benefits of mobile applications in hospitality indusrty Essay

Benefits of mobile applications in hospitality indusrty - Essay Example in the service industry have a duty to identify the major resources that can help them generate competitive advantages in the course of their operations. Additionally, they have to be in a better position access these resources and capitalize on them effectively in the process of improving the performance of their businesses while being competitive in the industry. The type and relevance of resources changes from one company to another and may also rely on the factors present in the business’ external environment. So far, it is evident that some of the old resources used by companies in the past like personal contacts and offering low prices are fast losing their effectiveness as competitive advantages. These resources are being replaced by branding and quality as some companies have adopted them (Tsai, Song & Wong, 2009). Most companies, not only in the hospitality industry, have been researching and trying on new technologies in order to improve their competitiveness and enhance the quality of their products and services. When companies are developing these new technologies, they ensure that they set new policies and regulations to guide the use and application of these technologies in their business operations. One of the newly found competitive advantages for business and in the hospitality industry is dependence on information and technology. Information technology like the internet and mobile technology have become relatively new and significant sources of competitive advantages to firms. These technologies are very different from the previous strategies that some companies have relied on to enhance their operations and service delivery. Interestingly, most of the recent conventional researches and studies have not effectively portrayed information technology to be a significant factor that can enhance the success and excellence in companies’ performance (PraniÄ ević, Alfirević, & Ã…  temberger, 2011). Additionally, some recent studies have argued

GBS---JP MORGAN CHASE Essay Example | Topics and Well Written Essays - 3000 words

GBS---JP MORGAN CHASE - Essay Example Several factors such as business laws, political stability, economical stability, information and communication technology, social activities and cultural practices affect the business environment and some of these factors are difficulty to analyze since they occur at the global and large scale levels. The strategy is a worldwide analysis of various areas and regions as new market to be exploited to increase their profitability through international diversification. It involves coming up with authority structures along with function of the organization that may include managerial designs, organizational structures, supervision resources and employees and executive’s competence, interactions with the subsidiary of the organizations and managing strategy (The Strategic Management Society, n.y.) The analysis helps the managers understand the internal and external environmental factors that affect the operation of the organization as well as how the organization interact with thes e environmental factors in order to improve its efficiency by evaluation of the available data, and identification of environmental aspects to be analyzed through SWOT investigations, Porter’s five forces examinations, value chain studies, PEST investigations among others (Downey 2007, P 3). This paper will critically evaluate the internalization strategy of JP Morgan Chases. History of JP Morgan Chase The origin this organization can be traced back to the year 1971 when it was started as Drexel, Morgan & Co as an agent for European executives and investors in United States America, later the company grew to a well-established private and foreign bank with wide customer base. The company has undergone a lot of changes and expansion through acquisition and merger to form the current JP Morgan Chase. JP Morgan Chase is the biggest banking organization in United States of America with about 1.56 trillion in US dollars Asset base and 123.2 billion in US dollars in form of Equity (Datamonitor 2010, P. 33). JP Morgan Chase is a United States of America based financial institution with its headquarters in New Yolk that was created subsequent to the merger of Chase Manhattan and J.P. Morgan (Marcial 2001, P. 107) to form a strong company at time when there was prediction that the economy will improve. The merger has impacted positively on the performance and valuation of the company (Bernstein research 2001, P. 67).The company offer financial services such as asset management, commercial banking services, government bonds and treasury, investments banking, securities and shares services and cash deposited and withdrawal banking services through various divisions’ and subsidiaries to its customers across the globe in more than sixty countries for more than two hundred years. The company vision is to help its customers to become financially independent through management and planning of their wealth and operates in United States of America, Middle East, Eu rope and Africa and has 261,453 across the globe. (MarketLine 2012, P. 3). The company recorded growth of 7.6 percent in their working profit and 9.2 percent in their net profit for the physical year that ended in December 2012 (MarketLine 2012, P. 3). The company has a strategy to overturn their performance and also

Risk management Case Study Example | Topics and Well Written Essays - 750 words - 1

Risk management - Case Study Example The second part involves the liability insurance on liability related risks. It must be noted that liability insurance is meant to offer protection to a third party should there be any claim. The family can insure their dogs. That can certainly be under pet insurance from Progressive Insurance. That is because one of their dogs has been reported to be engaged in biting people. That can lead to a huge loss if the family is not careful. For that reason, taking an insurance cover for the two dogs is important in case of any accidents especially because they have allowed students of Perdue school to be passing by their fence. That even makes it more dangerous. On the other hand, the family may decide to enclose their yard and garden by fencing and prohibiting students from passing over the yard. That also possesses the family in danger of theft related cases. Jane is also working in a manufacturing plant and therefore needs to be covered under the company’s public liability insura nce due to accidents, injuries, death at work and many others. Jane may also insure her businesses against losses especially because the business is seasonal and sometimes funds are not available. Home related risk in the third part involves insuring the house. Homes are insured under the home insurance. The house though very old can still be insured. Progressive Insurance company offers certain categories depending on the perils. Jane can contribute an average annual insurance at $1,163 and monthly contributions at $96.92. That will be cheap while considering that her business is cyclic. Jane will be required to pay a $5000 deductible monthly insurance against flood. The maximum amount payable is $250,000 for house allowance. In future Jane would wish to move out of the old house since it has high risks rates that lead to high deductible amount. Jane would also be needed to insure his

Childhood Obesity Prevention and Intervention Essay Example for Free

Childhood Obesity Prevention and Intervention Essay â€Å"Childhood obesity has more than tripled in the last 30 years† (Centers for Disease Control and Prevention [CDC], 2008). That statistic is staggering. Data and surveys from the 1970’s to present suggest that the United States has been fighting obesity for a great deal of time and the battle continues, increasing in numbers and ever more alarming trends (Fals, 2009). Obesity has historically been treated as an adult problem, but the tripling of childhood obesity over the last three decades clearly illustrates that children are at exponentially higher risk, requiring a shift in focus. Immediate and continuing efforts are essential in the battle against childhood obesity. Prevention, education, and intervention require the involvement of not only affected children and their parents, but the public, government, and medical community as well. The government and society need to become involved in making prevention and intervention of childhood obesity a top priority. Family involvement is also critical; however, aid is needed to support and educate them. The First Lady, Michelle Obama, has been promoting a campaign (Let’s Move!) to raise awareness and help prevent childhood obesity (White House, 2011). The campaign’s checklists for parents and childcare providers contain numerous simple, but helpful tips like dietary changes, exercising, and restricting television and video game time. Similarly, We Can!  ® is a program offering many resources to parents, caregivers, and local community groups. Like the latter campaign, this program also places focus on diet, exercise, and media usage. The program partners nationally with a number of organizations and media outlets to ensure families in all parts of America have access to information and help (U.S. Department of Health Human Services [HHS], 2012). More programs like these are needed in communities and nationwide. The number of resources is increasing but not as quickly as the problem they are attempting to help. Strategies for childhood obesity intervention and prevention are surprisingly simple, but it is up to parents to implement them. One strategy is sharing meals as a family. Choosing healthy foods is not easy and parents can help by providing healthy meals and sharing them with their children. In addition, children often model the behavior of parents; therefore, a parent eating healthy foods may influence the child to do the same. Eating together has the added benefit of being an emotionally positive experience for the entire family. According to guidelines from the U.S. Department of Health and Human Services, food choices and physical activity are the most important factors in the obesity battle. Consequently, parents must offer healthy foods in addition to lowering the calories their children consume. Children must also be encouraged to exercise (HHS, 2010, p. 10). Finally, reduction of television, video games, and computer usage encourages children to be more active and gets them moving. Reducing screen time to no more than two hours per day is recommended by the American Academy of Pediatrics (AAP, 2003, p. 427). By implementing these strategies, parents will be able to help their children with making strides towards health. Research studies have determined health dangers faced by obese children are comparable to those of obese adults. Formerly adult-associated chronic diseases are striking children. These diseases (comorbidities) are numerous and may have grave consequences. Diabetes, high blood pressure, sleep apnea, and the metabolic syndrome are only a few examples of the diseases striking obese children (Daniels et al., 2005, p. 2002). Furthermore, additional research has determined that childhood and adolescent obesity can cause early death (Reilly Kelly, 2011, p. 894). The medical community must provide more research and education to help with prevention of these disease processes and better interventions. Researchers have stressed the â€Å"stigmatization of fatness,† with regard to societal views of this disease (Gard Wright, 2005, p. 69). Obese children are assumed to be lazy and unworthy of attention. Obese children suffer many psychological issues and the bullying is one of the contributors. A recent study reported, â€Å"Bullying happens every day† and it â€Å"has a direct impact on stress and trauma symptoms† (Brandt et al., 2012). Furthermore, â€Å"Children who are obese are more likely to be bullied† asserts another study (Lumeng et al., 2010). In general, obese children tend to be at risk for depression, anxiety disorders, social phobias, poor self-esteem, eating disorders, and a higher risk of suicidal tendencies. Psychiatric intervention is required to aid obese children in developing normally so these problems do not continue into adulthood. Individual support and support groups could be very effective interventions to consider. The epidemic of childhood obesity is not getting better. Every year it appears to be getting excessively worse. Realistic goals are to educate parents, healthcare providers, and the public, giving them as much research and information as possible. Education, intervention, and prevention are the most important factors for combating the effects of childhood obesity and in helping to ensure the health and happiness of children suffering from this disease. References American Academy of Pediatrics. (2003). Prevention of pediatric overweight and obesity. Pediatrics, 112(2), 427. Retrieved from http://www2.aap.org/obesity/ppt/PREVENTION%20OF%20PEDIATRIC%20OBESITY%20AAP.ppt 9k 2010-03-11 Brandt, A., Zaveri, K., Fernandez, K., Jondoh, L., Duran, E., Bell, L., . . . Gutierrez, J. (2012). School bullying hurts: Evidence of psychological and academic challenges among students with bullying histories. Undergraduate Research Journal for the Human Sciences: Special Edition, 11. Retrieved from http://www.kon.org/urc/v11/bullying/brandt.html Centers for Disease Control and Prevention. (2008). CDC Obesity Facts Adolescent and school health. Centers for Disease Control and Prevention. Retrieved from http://www.cdc.gov/healthyyouth/obesity/facts.htm Daniels, S., Arnett, D., Eckel, R., Gidding, S., Hayman, L., Kumanyika, S., . . . Robinson, T. (2005). Overweight in children and adolescents. Circulation, 111(15), 1999-2012. Fals, A. (2009). Childhood obesity : A bit of history National childhood obesity. Examiner. Retrieved from http://www.examiner.com/article/childhood-obesity-a-bit-of-history Gard, M., Wright, J. (2005). The obesity epidemic: Science, morality, and ideology (1st Ed.). New York, U.S.A.: Taylor Francis Inc. Lumeng, J., Forrest, P., Appugliese, D., Kaciroti, N., Corwyn, R., Bradley, R. (2010). Weight Status as a Predictor of Being Bullied in Third Through Sixth Grades. Journal of the American Academy of Pediatrics, 125(6), 1301-1307. doi:10.1542/peds.2009-0774. Reilly, J., Kelly, J. (2011). Long-term impact of overweight and obesity in childhood and adolescence on morbidity and premature mortality in adulthood: Systematic review. International Journal of Obesity, 35(7), 891-898. doi:10.1038/ijo.2010.222.

Temporal Becoming and the A- and B- Theories of Time :: Philosophy Philosophical Time Papers

Temporal Becoming and the A- and B- Theories of Time It is interesting to note that many of Saint Augustine's concerns about time around 400AD are the same as we have today. For example, Augustine was puzzled about the nature of the distinction between the past, the present and the future. He was also concerned about the nature and status of the apparent flow of time. In this essay we will consider a much more recent approach to time that came to the fore in the twentieth century. In 1908 James McTaggart published an article in Mind entitled 'The Unreality of Time', in which, as the title implies, he argued that there is in reality no such thing as time. Now although this claim was in itself startling, probably what was even more significant than McTaggart's arguments was his way of stating them. It was in this paper that McTaggart first drew his now standard distinction between two ways of saying when things happen. In this essay we shall outline these ways of describing events and then discuss the merits and demerits of each, and examine what has become known as the 'tensed versus tenseless' debate on temporal becoming. One way which we speak, experience and conceive of time is that time is something that flows or passes from the future to the present and from the present to the past. When viewed in this way, events which are present have a special existential status. Whatever may be the case with regard to the reality or unreality of events in the future and the past, events that are in the present exist with a capital 'E'. It can then be postulated that it is the 'present' or 'now' that shifts to even later times. If events in time (or moments of time) are conceived in terms of past, present and future, or by means of the tenses, then they form what McTaggart called the A-series (from which the A-theory of time is derived). This type of change is commonly referred to as 'temporal becoming', and gives rise to well known perplexities concerning both what does the shifting and the type of shift involved, which we will discuss later. On the other hand, we experience events in time as occurring in succession, one after another, and as simultaneous with other events. When viewed in this way, events stand in various different temporal relations to each other but no one event, or set of events, is singled out as having the property of being present or as occurring 'now'.

Questions for Exam 3

1) social control theory is traced to the 18 th century work of which theorist? 2)social control theorist ask which theoretical question? 3) beccaria's social control theory argues individuals are? 4) Ivan Nye introduced which ideal to social control theories? 5) according to Nye ___refers to rules and Norms that are instilled in conscience as children 6) social control theories argue deviance is a caused by? ) things to keep students busy after school exhibit which of the four components to Hirschi's social bond theory 8)Hirschi's argument that juveniles who enter adulthood too soon, are more likely to become deviant which form of social bond does this support? 9) when deviance is perceived to not cause injury or harm to anyone it is which technique of neutralization? 10) which theorist introduced techniques of neutralization to social control theories? 11)techniques if neutralization are used in order to? 2)according to Sykes techniques if neutralization Robin Hoods behavior of ste aling from the rich to give to the poor is justified and neutralized through which technique? 13) which if the following are not examples of victimless deviance include? 14) which additions to social control theories would examine the different levels of control placed on boys and girls in particular households as affecting deviance? 15) according to the power control theory ___ constitutes the primary agents of socialization in the family 16) which theory is designed to predict all behaviors beyond criminal and or delinquent? 7)the general theory of crime argues what about self control and stability? 18) which theorist explains the stages and trajectories of deviance of life course theories 19) which of the following is not a component of life course theory in theorizing a lesser likely hood of deviance? 20) life course theories examine and primarily focus on the social bonds between? 21) which of the following are labels found in high schools 22) which theoretical orientation exam ines the social meaning of deviance through labels and how people are understood and defined through such stereotypes 23) symbolic interactionism is a ___level perspective 4) what is key in defining deviance? 25) according to labeling theorists which of the following statements are true? 26) _____is a status imposed on an individual or a group which may or may not be related to actual rule breaking 27) labeling theorists ask which of the following questions 28) which labeling theorist examined police contact and juvenile delinquency, in which he argued the contact may over dramatize relatively common acts of deviance? 9) _____ deviance is when common violations of the norms occur and the identity of a deviant is not developed 30) ____ deviance is when deviant behavior occurs as a means of defense, attack or adjustment by a label and reactions to labels already developed 31) which labeling theorist introduced primary and secondary deviance to this orientation 32) a ____ status refers to the status that shapes perception and behavior of those around you and is considered the most important status 33) which of the following ways does labeling lead to secondary deviance? 4) which type of deviant act is considered residual rule breaking? 35) residual rule breaking is a form of what type of deviance? 36) which of the following are major findings in the roughnecks and saints study? 37) which of the following theorists introduced the ideas of intergravity shame and stigmatization effects of labeling in his piece crime, shame and reintegration? 38) ___ is when an individual is viewed as a good person but they have just committed a bad deed. 9)which theorist found mental illness stigmas or consequential and negatively affect those with a mental illness life 40) labeling theorists would argue that which of the following policy implications 41) ____ theories would study cooperation's and the human suffering corporate action and power struggle cause to society 42) which th eoretical orientation examines the social construction of deviance by deconstructing conflicting groups and discourse of attitudes, legal rights, implications of change etc.? 43) conflict and Marxist theories are _____ perspectives 4) what type of economic system are Marxist and conflict theorist critical of 45) according to conflict theorists which of the following statements is true? 46) ____ theorists argue revolutionary overthrow of the capitalist system 47) _____ theorists argue reform rather than revolutionary overthrow 48) which Marxist theorist wrote communist manifesto? 49) __ and ___ theories recognize conflicts exist especially in capitalist societies and it arises from power 50) which Marxist theory argued capitalist conflict is divisonary meaning it is designed to keep workers focused on issues promoting division competition and is vs. them mentalies

Control risk Essay

The auditor obtains an understanding of the design and implementation of internal Control to make a preliminary assessment of control risk as part of the auditor’s overall Assessment of the risk of material misstatements. The auditor uses this preliminary assessment of control risk to plan the audit for each material class of transactions. However, in some instances the auditor may learn that the control deficiencies are significant such that the client’s financial statements may not be auditable. So, before making a preliminary assessment of control risk for each material class of transactions, the auditor must first decide whether the entity is auditable. Two primary factors determine auditability: the integrity of management and the ade – quacy of accounting records. If management lacks integrity, most auditors will not accept the engagement. The accounting records are an important source of audit evidence for most audit objectives. If the accounting records a re deficient, necessary audit evidence may not be available. For example, if the client has not kept duplicate sales invoices and vendors’ invoices, it is usually impractical to do an audit. In complex IT environments, much of the transaction information is available only in electronic form without generating a visible audit trail of documents and records. In that case, the company is usually still auditable; however, auditors must assess whether they have the necessary skills to gather evidence that is in electronic form and can assign personnel with adequate IT training and experience. After obtaining an understanding of internal control, the auditor makes a preliminary assessment of control risk as part of the auditor’s overall assessment of the risk of material misstatement. This assessment is a measure of the auditor’s expectation that internal controls will prevent material misstatements from occurring or detect and correct them if they have occurred. The starting point for most auditors is the assessment of entity-level controls. By nature, entity-level controls, such as many of the elements contained in the control environment, risk assessment, and monitoring components, have an overarching impact on most major types of transactions in each transaction cycle. For example, an ineffective board of directors or management’s failure to have any process to identify, assess, or manage key risks, has the potential to undermine controls for most of the transaction-related audit objectives. Thus,  auditors generally assess entity-level controls before assessing transaction specific controls. Once auditors determine that entity-level controls are designed and placed in operation, they next make a preliminary assessment for each transaction-related audit objective for each major type of transaction in each transaction cycle. For example, in the sales and collection cycle, the types of transactions usually involve sales, sales returns and allowances, cash receipts, and the provision for and write-off of uncollectible accounts. The auditor also makes the preliminary assessment for controls affecting audit objectives for balance sheet accounts and presentations Many auditors use a control risk matrix to assist in the control risk assessment process at the transaction level. The purpose is to provide a convenient way to organize assessing control risk for each audit objective. the control risk matrix for transaction-related audit objectives, auditors use a similar control risk matrix format to assess control risk for balance-related and presentation and disclosure-related audit objectives. Identify Audit Objectives The first step in the assessment is to identify the audit objectives for classes of transactions, account balances, and presentation and dis closure to which the assessment applies. For example, this is done for classes of transactions by applying the specific transaction-related audit objectives introduced earlier, which were stated in general form, to each major type of transaction for the entity. For example, the auditor makes an assessment of the occurrence objective for sales and a separate assessment of the completeness objective. Identify Existing Controls Next, the auditor uses the information discussed in the previous section on obtaining and documenting an understanding of internal control to identify the controls that contribute to accomplishing transaction-related audit objectives. One way for the auditor to do this is to identify controls to satisfy each objective. For example, the auditor can use knowledge of the client’s system to identify controls that are likely to prevent errors or fraud in the occurrence transaction-related audit objective. The same thing can be done for all other objectives. It is also helpful for the auditor to use the five control activities (separation of duties, proper authorization,  Adequate documents and records, physical control over assets and records, and Independent checks on performance) as reminders of controls. For example: Is there adequate separation of duties and how is it achieved? Are transactions properly authorized? Are pre-numbered documents properly accounted for? Are key master files properly restricted from unauthorized access? The auditor should identify and include only those controls that are expected to have the greatest effect on meeting the transaction-related audit objectives. These are often called key controls. The reason for including only key controls is that they will be sufficient to achieve the transaction-related audit objectives and also provide audit efficiency. Associate Controls with Related Audit Objectives Each control satisfies one or more related audit objectives. This can be seen for transaction-relatedaudit objectives. The body of the matrix is used to show how each control contributes To the accomplishment of one or more transaction-related audit objectives. In this , a C was entered in each cell where a control partially or fully satisfied an bjective. A similar control risk matrix would be completed for balance-related and presentation and disclosure-related audit objectives. For example, the mailing of statements to customers satisfies three objectives in the audit of Hillsburg Hardware, which is indicated by the placement of each C on the row . Identify and Evaluate Control Deficiencies, Significant Deficiencies, and Material Weaknesses Auditors must evaluate whether key controls are absent in the design of internal control over financial reporting as a part of evaluating control risk and the likelihood of financial statement misstatements. Auditing standards define three levels of the absence of internal controls: 1. Control deficiency. A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect mis-statements on a timely basis in the normal course of performing theirassigned functions. A design deficiency exists if a necessary control is missing or not properly designed. An operation deficiency exists if a well-designed control does not operate as designed or if the person performing the control is insufficiently qualified or authorized. 2. Significant deficiency. A significant deficiency exists if one or more control deficiencies exist that is less severe than a material weakness (defined below), but important enough to merit attention by those responsible for oversight of the company’s financial reporting. 3. Material weakness. A material weakness exists if a significant deficiency, by itself, or in combination with other significant deficiencies, results in a reason – able possibility that internal control will not prevent or detect material financial statement misstatements on a timely basis. To determine if a significant internal control deficiency or deficiencies are a material weakness, they must be evaluated along two dimensions: likelihood and significance. If there is more than a reasonable possibility (likelihood) that a material misstatement (significance) could result from the significant deficiency or deficiencies, then it is considered a material weakness. A five-step approach can be used to identify deficiencies, significant deficiencies, and Material weaknesses. 1. Identify existing controls. Because deficiencies and material weaknesses are the absence of adequate controls, the auditor must first know which controls exist. The methods for identifying controls have already been discussed. 2. Identify the absence of key controls. Internal control questionnaires, flow charts, and walkthroughs are useful tools to identify where controls are lacking and the likelihood of misstatement is therefore increased. It is also useful to examine the control risk matrix, such as to look for objectives where there are no or only a few controls to prevent or detect misstatements. 3. Consider the possibility of compensating controls. A compensating control is one Elsewhere in the system that offsets the absence of a key control. A common example in a small business is the active involvement of the owner. When a compensating control exists, there is no longer a significant deficiency or material weakness. 4. Decide whether there is a significant deficiency or material weakness. The likelihood of misstatements and their materiality are used to evaluate if there are significant deficiencies or material weaknesses. 5. Determine potential misstatements that could result. This step is intended to identify specific misstatements that are likely to result because of the significant deficiency or material weakness. The importance of a significant deficiency  or material weakness is directly related to the likelihood and materiality of potential misstatements. Associate Significant Deficiencies and Material Weaknesses with Related Audit Objectives The same as for controls, each significant deficiency or material weakness can apply to one or more related audit objectives. In the case of Hillsburg, there are two significant deficiencies, and each applies to only one transaction-related objective. The significant deficiencies are shown in the body of the figure by a D in the appropriate objecti ve column. Assess Control Risk for Each Related Audit Objective After controls, significant deficiencies, and material weaknesses are identified and associated with transaction-related audit objectives, the auditor can assess control risk for transaction related audit objectives. This is the critical decision in the evaluation of internal control. The auditor uses all of the information discussed previously to make a subjective control risk assessment for each objective. There are different ways to express this assessment. Some auditors use a subjective expression such as high, moderate, or low. Others use numerical probabilities such as 1.0, 0.6, or 0.2. Again, the control risk matrix is a useful tool for making the assessment. This assessment is not the final one. Before making the final assessment at the end of the integrated audit, the auditor will test controls and perform substantive tests. These Procedures can either support the preliminary assessment or cause the auditor to make changes. In some cases, management can correct deficiencies and material weaknesses before the auditor does significant testing, which may permit a reduction in control risk. After a preliminary assessment of control risk is made for sales and cash receipts, the auditor can complete the three control risk rows of the evidence-planning worksheet . If tests of controls results do not support the preliminary assessment of control risk, the auditor must modify the worksheet later. Alternatively, the auditor can wait until tests of controls are done to complete the three control risk rows of the worksheet. As part of understanding internal control and assessing control risk, the auditor is required to communicate certain matters to those charged with governance. This Information and other recommendations about controls are also often communicated to management. Communications to Those  Charged With Governance The auditor must communicate significant deficiencies and material weaknesses in writing to those charged with governance as soon as the auditor becomes aware of their existence. The communication is usually addressed to the audit committee and to management. Timely communications may provide management an opportunity to address control deficiencies before management’s report on internal control must be issued. In some instances, deficiencies can be corrected sufficiently early such that both management and the auditor can conclude that controls are operating effectively as of the balance sheet date. Regardless, these communications must be made no later than 60 days following the audit report release. Management Letters In addition to these matters, auditors often identify less significant internal control-related issues, as well as opportunities for the client to make operational improvements. These should also be communicated to the client. The form of communication is often a separate letter for that purpose, called a management letter. Although management letters are not required by auditing standards, auditors generally prepare them as a value-added service of the audit. Test of controls We’ve examined how auditors link controls, significant deficiencies, and material Weaknesses in internal control to related audit objectives to assess control risk for each objective. Now we’ll address how auditors test those controls that are used to support a control risk assessment. For example, each key control that the auditor intends to rely on to support a control risk of medium or low must be supported by sufficient tests of controls. We will deal with tests of controls for both audits of internal control for financial reporting and audits of financial statements. Assessing control risk requires the auditor to consider both the design and operation of controls to evaluate whether they will likely be effective in meeting related audit objectives. During the understanding phase, the auditor will have already gathered some evidence in support of both the design of the controls and their implementation by using procedures to obtain an understanding . In most cases, the auditor will not have gathered  enough evidence to reduce assessed control risk to a sufficiently low level. The auditor must therefore obtain additional evidence about the operating effectiveness of controls throughout all, or at least most, of the period under audit. The procedures to test effectiveness of controls in support of a reduced assessed control risk are called tests of controls. If the results of tests of controls support the design and operation of controls as expected, the auditor uses the same assessed control risk as the preliminary assessment. If, however, the tests of controls indicate that the controls did not operate effectively, the assessed control risk must be reconsidered. For example, the tests may indicate that the application of a control was curtailed midway through the year or that the person applying it made frequent misstatements. In such situations, the auditor uses a higher assessed control risk, unless compensating controls for the same related audit objectives are identified and found to be effective. Of course, the auditor must also consider the impact of those controls that are not operating effectively on the auditor’s Report on internal control. Procedures for Tests of Controls The auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Management’s testing of internal control will likely include the same types of procedures. The four types of procedures are as follows: 1. Make inquiries of appropriate client personnel. Although inquiry is not a highly reliable source of evidence about the effective operation of controls, it is still appropriate. For example, to determine that unauthorized personnel are denied access to computer files, the auditor may make inquiries of the person who controls the computer library and of the person who controls online access security password assignments. 2. Examine documents, records, and reports. Many controls leave a clear trail of documentary evidence that can be used to test controls. Suppose, for example, that when a customer order is received, it is used to create a customer sales order, which is approved for credit. Then the customer order is attached to the sales order as authorization for further processing. The auditor can test the control by examining the documents to make sure that they are complete and properly matched and that required signatures or initials are present. 3. Observe control-related  activities. Some controls do not leave an evidence trail, which means that it is not possible to examine evidence that the control was executed at a later date. For example, separation of duties relies on specific persons performing specific tasks, and there is typically no documentation of the separate performance. For controls that leave no documentary evidence, the auditor generally observes them being applied at various points during the year. 4. Reperform client procedures. There are also control-related activities for which there are related documents and records, but their content is insufficient for the auditor’s purpose of assessing whether controls are operating effectively. For example, assume that prices on sales invoices are obtained from the master price list, but no indication of the control is documented on the sales invoices. In these cases, it is common for the auditor to reperform the control activity to see whether the proper results were obtained. For this example, the auditor can re perform the procedure by tracing the sales prices to the authorized price list in effect at the date of the transaction. If no misstatements are found, the auditor can conclude that the procedure . Extent of Procedures The extent to which tests of controls are applied depends on the preliminary assessed control risk. If the auditor wants a lower assessed control risk, more extensive tests of controls are applied, both in terms of the number of controls tested and the extent of the tests for each control. For example, if the auditor wants to use a low assessed control risk, a larger sample size for documentation, observation, and re performance procedures should be applied. The extent of testing also depends on the frequency of the operation of the controls, and whether it is manual or automated. Reliance on Evidence from the Prior Year’s Audit When auditors plan to use evidence about the operating effectiveness of internal control obtained in prior audits, auditing standards require tests of the controls’ effectiveness at least every third year. If auditors determine that a key control has been changed since it was last tested, they should test it in the current year. When there are a number of controls tested in prior audits that have not been changed, auditing standards  require auditors to test some of those controls each year to ensure there is a rotation of controls testing throughout the three year period. Testing of Controls Related to Significant Risks Significant risks are those risks that the auditor believes require special audit consideration. When the auditor’s risk assessment procedures identify significant risks, the auditor is required to test the operating effectiveness of controls that mitigate these risks in the current year audit, if the auditor plans to rely on those controls to support a control risk assessment below 100%. The greater the risk, the more audit evidence the auditor should obtain that controls are operating effectively. Testing Less Than the Entire Audit Period Recall that management’s report on internal control deals with the effectiveness of internal controls as of the end of the fiscal year. PCAOB Standard 5 requires the auditor to perform tests of controls that are adequate to determine whether controls are operating effectively at year-end. The timing of the auditor’s tests of controls will therefore depend on the nature of the controls and when the company uses them. For controls that are applied throughout the accounting period, it is usually practical to test them at an interim date. The auditor will then determine later if changes in controls occurred in the period not tested and decide the implication of any change. Controls dealing with financial statement preparation occur only quarterly or at year-end and must therefore also be tested at quarter and year-end. Relationship between Tests of Controls and Procedures to Obtaining Understanding There is a significant overlap between tests of controls and procedures to obtain an understanding. Both include inquiry, documentation, and observation. There are two primary differences in the application of these common procedures. 1. In obtaining an understanding of internal control, the procedures to obtain an understanding are applied to all controls identified during that phase. Tests of controls, on the other hand, are applied only when the assessed control risk has not been satisfied by the procedures to obtain an understanding. 2. Procedures to obtain an  understanding are performed only on one or a few transactions or, in the case of observations, at a single point in time. Tests of controls are performed on larger samples of transactions (perhaps 20 to 100), and often, observations are made at more than one point in time. For key controls, tests of controls other than re performance are essentially an Extension of procedures to obtain an understanding. Therefore, assuming the auditors plan to obtain a low assessed control risk from the beginning of the integrated audit, they will likely combine both types of procedures and perform them simultaneously. One option is to perform the audit procedures separately, where minimum procedures to obtain an understanding of design and operation are performed, followed by additional tests of controls. An alternative is to combine both columns and do them simultaneously. The same amount of evidence is accumulated in the second approach, but more efficiently. The determination of the appropriate sample size for tests of controls is an important audit decisions. Detection risk and the design of substantive tests We’ve focused on how auditors assess control risk for each related audit objective and support control risk assessments with tests of controls. The completion of these activities is sufficient for the audit of internal control over financial reporting, even though the report will not be finalized until the auditor completes the audit of financial statements. The auditor uses the control risk assessment and results of tests of controls to determine planned detection risk and related substantive tests for the audit of financial statements. The auditor does this by linking the control risk assessments to the balance related audit objectives for the accounts affected by the major transaction types and to the four presentations and disclosure audit objectives. The appropriate level of detection risk for each balance-related audit objective is then decided using the audit risk model. The relationship of transaction-related audit objectives to balance-related audit objectives and the selection and design of audit procedures for substantive tests of financial statement. Types of test In developing an overall audit plan, auditors use five types of tests to determine whether financial statements are fairly stated. Auditors use risk  assessment procedures to assess the risk of material misstatement, represented by the combination of inherent risk and control risk. The other four types of tests represent further audit procedures performed in response to the risks identified. Each audit procedure falls into one, and sometimes more than one, of these five categories. Figure 13-1 shows the relationship of the four types of further audit procedures to the audit risk model. As Figure 13-1 illustrates, tests of controls are performed to support a reduced assessment of control risk, while auditors use analytical procedures and tests of details of balances to satisfy planned detection risk. Substantive tests of transactions affect both control risk and planned detection risk, because they test the effectiveness of internal controls and the dollar amounts of transactions. Risk Assessment Procedures TThe second standard of fieldwork requires the auditor to obtain an understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement in the client’s financial statements. Risk assessment procedures are performed to assess the risk of material misstatement in the financial statements. The auditor performs tests of controls, substantive tests of transactions, analytical procedures, and tests of details of balances in response to the auditor’s assessment of the risk of material misstatements. The combination of these our types of further audit procedures provides the basis for the auditor’s opinion, as illustrated by Figure 13-1. A major part of the auditor’s risk assessment procedures are done to obtain an Understanding of internal control. Procedures to obtain an understanding of internal control were studied and focus on both the design and implementation of internal control and are used to assess control risk for each transaction-related audit objectively Tests of Controls EThe auditor’s understanding of internal control is used to assess control risk for each transaction-related audit objective. Examples are assessing the accuracy objective for sales transactions as low and the occurrence objective as moderate. When control policies and procedures are believed to be effectively designed, the auditor assesses control risk at a level that reflects the relative effectiveness of those controls. To obtain sufficient  appropriate evidence to support that assessment, the auditor performs tests of controls.S Tests of controls, either manual or automated, may include the following types of evidence. (Note that the first three procedures are the same as those used to obtain an understanding of internal control.) †¢ Make inquiries of appropriate client personnel †¢ Examine documents, records, and reports †¢ Observe control-related activities †¢ Reperform client procedures Auditors perform a system walkthrough as part of procedures to obtain an under – standing to help them determine whether controls are in place. The walkthrough is normally applied to one or a few transactions and follows that transaction through the entire process. For example, the auditor may select one sales transaction for a system walk through of the credit approval process, then follow the credit approval process from initiation of the sales transaction through the granting of credit. Tests of controls are also used to determine whether these controls are effective and usually involve testing a sample of transactions. As a test of the operating effectiveness of the credit approval process, for example, the auditor might examine a sample of 50 sales transactions from throughout the year to determine whether credit was granted before the shipment of goods. Procedures to obtain an understanding of internal control generally do not provide sufficient appropriate evidence that a control is operating effectively. An exception may apply for automated controls because of their consistent performance. The auditor’s procedures to determine whether the automated control has been implemented may also serve as the test of that control, if the auditor determines there is minimal risk that the automated control has been changed since the understanding was obtained. Then, no additional tests of controls would be required. The amount of additional evidence required for tests of controls depends on two things: 1. The extent of evidence obtained in gaining the understanding of internal control 2. The planned reduction in control risk Figure 13-2 (p. 406) shows the role of tests of controls in the audit of the sales and collection cycle relative to other tests performed to provide  sufficient appropriate evidence for the auditor’s opinion. Note the un shaded circles with the words â€Å"Audited by TOC.† For simplicity, we make two assumptions: Only sales and cash receipts trans – actions and three general ledger balances make up the sales and collection cycle and the beginning balances in cash and accounts receivable were audited in the previous year and are considered correct. If auditors verify that sales and cash receipts transactions are correctly recorded in the accounting records and posted to the general ledger, they can conclude that the ending balances in accounts receivable and sales are correct. (Cash disbursements transactions will OF have to be audited before the auditor can reach a conclusion about the ending balance in the cash account.) One way the auditor can verify recording of transactions is to perform tests of controls. If controls are in place over sales and cash receipts transactions, the auditor can perform tests of controls to determine whether the six transaction-related audit objectives are being met for that cycle. Substantive tests of transactions, which we will examine in the next section, also affect audit assurance for sales and cash receipts transactions. Substantive Tests of TransactionsSTS Substantive tests are procedures designed to test for dollar misstatements (often called monetary misstatements) that directly affect the correctness of financial statement balances. Auditors rely on three types of substantive tests: substantive tests of transactions, substantive analytical procedures, and tests of details of balances. Substantive tests of transactions are used to determine whether all six transactions related audit objectives have been satisfied for each class of transactions. Two of those objectives for sales transactions are recorded sales transactions exist (occurrence objective) and existing sales transactions are recorded (completeness objective for the six transaction-related audit objectives. When auditors are confident that all transactions were correctly recorded in the journals and correctly posted, considering all six transaction-related audit objectives, they can be confident that general ledger totals are correct. Figure 13-2 illustrates the role of substantive tests of transactions in the audit of the sales and collection cycle by lightly shaded circles with the words â€Å"Audited by STOT.† Observe that both tests of controls and substantive tests of transactions are performed for transactions in the cycle, not on the ending account  balances. The auditor verifies the recording and summarizing of sales and cash receipts transactions by performing substantive tests of transactions. Figure 13-2 shows one set of tests for sales and another for cash receipts. Analytical Procedures analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Auditing standards require that they be done during planning and completing the audit. Although not required, analytical procedures may also be performed to audit an account balance. The two most important purposes of analytical procedures in the audit of account balances are to: 1. Indicate possible misstatements in the financial statements 2. Provide substantive evidence Analytical procedures done during planning typically differ from those done in the testing phase. Even if, for example, auditors calculate the gross margin during planning, they probably do it using interim data. Later, during the tests of the ending balances, they will recalculate the ratio using full-year data. If auditors believe that analytical procedures indicate a reasonable possibility of misstatement, they may perform additional analytical procedures or decide to modify tests of details of balances. When the auditor develops expectations using analytical procedures and concludes that the client’s ending balances in certain accounts appear reasonable, certain tests of details of balances may be eliminated or sample sizes reduced. Auditing standards state that analytical procedures are a type of substantive test (referred to as substantive analytical procedures), when they are performed to provide evidence about an account balance. The Extent to which auditors may be willing to rely on substantive analytical procedures in support of an account balance depends on several factors, including the precision of the expectation developed by the auditor, materiality, and the risk of material misstatement. Figure 13-2 illustrates the role of substantive analytical procedures in the audit of the sales and collection cycle by the dark shaded circles with the words â€Å"Audited by AP.† Observe that the auditor performs substantive analytical procedures on sales and Cash receipts transactions, as well as on the ending balances of the accounts in the cycle. Tests of Details of Balances Tests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. The primary emphasis in most tests of details of balances is on the balance sheet. Examples include confirmation of customer balances for accounts receivable, physical examination of inventory, and examination of vendors’ statements for accounts payable. Tests of ending balances are essential because the evidence is usually obtained from a source independent of the client, which is considered highly reliable. Much like for transactions, the auditor’s tests of details of balances must satisfy all balance-related audit objectives for each significant balance sheet account. Figure 13-2 illustrates the role of tests of details of balances by the circles with half dark and half light shading and the words â€Å"Audited by TDB.† Auditors perform detailed tests of the ending balances for sales and accounts receivable, including procedures such as confirmation of account receivable balances and sales cutoff tests. The extent of these tests depends on the results of tests of controls, substantive tests of transactions, and substantive analytical procedures for these accounts. Tests of details of balances help establish the monetary correctness of the accounts they relate to and therefore are substantive tests. For example, confirmations test for monetary misstatements in accounts receivable and are therefore substantive tests. Similarly, counts of inventory and cash on hand are also substantive tests. OSelect the appropriate types of audit tests Typically, auditors use all five types of tests when performing an audit of the financial statements, but certain types may be emphasized, depending on the circumstances. Recall that risk assessment procedures are required in all audits to assess the risk of material misstatement while the other four types of tests are performed in response to the risks identified to provide the basis for the auditor’s opinion. Note also that only risk assessment procedures, especially procedures to obtain an understanding of controls, and tests of controls are performed in an audit of internal control over financial reporting. Several factors influence the auditor’s choice of the types of tests to select, including the availability of the eight types of evidence, the relative costs of each type of test, the effectiveness of  internal controls, and inherent risks. Only the first two are discussed further because the last two were discussed in earlier chapters. Availability of Types of Evidence for Further Audit Procedures OEach of the four types of further audit procedures involves only certain types of evidence (confirmation, documentation, and so forth. †¢ More types of evidence, six in total, are used for tests of details of balances than for any other type of test. †¢ Only tests of details of balances involve physical examination and confirmation. †¢ Inquiries of the client are made for every type of test. †¢ Documentation is used in every type of test except analytical procedures. †¢ Re performance is used in every type of test except analytical procedures. Auditors may re perform a control as part of a transaction walkthrough or to test a control that is not supported by sufficient documentary evidence. †¢ Recalculation is used to verify the mathematical accuracy of transactions when per forming substantive test of transactions and account balances when per – forming tests of details of balances. Relative Costs When auditors must decide which type of test to select for obtaining sufficient appropriate evidence, the cost of the evidence is an important consideration. The types of tests are listed below in order of increasing cost: †¢ Analytical procedures †¢ Risk assessment procedures, including procedures to obtain an understanding of internal control †¢ Tests of controls †¢ Substantive tests of transactions †¢ Tests of details of balances Analytical procedures are the least costly because of the relative ease of making calculations and comparisons. Often, considerable information about potential misstatements can be obtained by simply comparing two or three numbers. Risk assessment procedures, including procedures to obtain an understanding of internal control, are not as costly as other audit tests because auditors can easily make inquiries and observations and perform planning analytical procedures. Also, examining such things as documents  summarizing the client’s business operations and processes and management and governance structure are relatively cheaper than other audit tests. Because tests of controls also involve inquiry, observation, and inspection, their relative costs are also low compared to substantive tests. However, tests of controls are more costly relative to the auditor’s risk assessment procedures due to a greater extent of testing required to obtain evidence that a control is operating effectively, especially when those tests of controls involve re performance. Often, auditors can perform a large number of tests of controls quickly using audit software. Such software can test controls in clients’ computerized accounting systems, such as in computerized accounts receivable systems that automatically authorize sales to existing customers by comparing the proposed sales amount and existing accounts receivable balance with the customer’s credit limit. Substantive tests of transactions cost more than tests of controls that do not include re performance because the former often require recalculations and tracings. In a computerized environment, however, the auditor can often perform substantive tests of transactions quickly for a large sample of transactions. Tests of details of balances almost always cost considerably more than any of the Other types of procedures because of the cost of procedures such as sending confirmations and counting inventories. Because of the high cost of tests of details of balances, auditors usually try to plan the audit to minimize their use. Naturally, the cost of each type of evidence varies in different situations. For example, the cost of an auditor’s test-counting inventory (a substantive test of the details of the inventory balance) often depends on the type and dollar value of the Inventory, its location, and the number of different items. Relationship between Tests of Controls and Substantive Tests To better understand tests of controls and substantive tests, let’s examine how they differ. An exception in a test of control only indicates the likelihood of misstatements affecting the dollar value of the financial statements, whereas an exception in a substantive test of transactions or a test of details of balances is a financial statement misstatement. Exceptions in tests of controls are called control test deviations. From the three levels of control deficiencies: deficiencies, significant deficiencies, and  material weaknesses. Auditors are most likely to believe material dollar misstatements exist in the financial statements when control test deviations are considered to be significant deficiencies or material weaknesses. Auditors should then perform substantive tests of transactions or tests of details of balances to determine whether material dollar misstatements have actually occurred. Assume that the client’s controls require an independent clerk to verify the quantity, price, and extension of each sales invoice, after which the clerk must initial the duplicate invoice to indicate performance. A test of control audit procedure is to inspect a sample of duplicate sales invoices for the initials of the person who verified the information. If a significant number of documents lack initials, the auditor should consider implications for the audit of internal control over financial reporting and follow up with substantive tests for the financial statement audit. This can be done by extending tests of duplicate sales invoices to include verifying prices, extensions, and footings (substantive tests of transactions) or by increasing the sample size for the confirmation of accounts receivable (substantive test of details of balances). Even though the control is not operating effectively, the invoices may still be correct, especially if the person originally preparing On the other hand, if no documents or only a few of them are missing initials, the control will be considered effective and the auditor can therefore reduce substantive tests of transactions and tests of details of balances. However, some re performance and recalculation substantive tests are still necessary to provide the auditor assurance that the clerk did not initial documents without actually performing the control procedure or performed it carelessly. Because of the need to complete some re performance and recalculation tests, many auditors perform them as a part of the original tests of controls. Others wait until they know the results of the tests of controls and then determine the total sample size needed. Relationship between Analytical Procedures and Substantive Tests Like tests of controls, analytical procedures only indicate the likelihood of misstatements affecting the dollar value of the financial statements. Unusual fluctuations in the relationships of an account to other accounts, or to nonfinancial information, may indicate an increased likelihood that material misstatements exist without necessarily providing direct evidence of a  material misstatement. When analytical procedures identify unusual fluctuations, auditors should perform substantive tests of transactions or tests of details of balances to determine whether dollar misstatements have actually occurred. If the auditor performs substantive analytical procedures and believes that the likelihood of material misstatement is low, other substantive tests can be reduced. For accounts with small balances and only minimal potential for material misstatements, such as many supplies and prepaid expense accounts, auditors often limit their tests to substantive analytical procedures if they conclude the accounts are reasonably stated. Trade-Off between Tests of Controls and Substantive Tests There is a trade-off between tests of controls and substantive tests. During planning, auditors decide whether to assess control risk below the maximum. When they do, they must then perform tests of controls to determine whether the assessed level of control risk is supported. (They must always perform test of controls in an audit of internal control over financial reporting.) If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased, and planned substantive tests can therefore be reduced. Figure 13-3 shows the relationship between substantive tests and control risk assessment (including tests of controls) at differing levels of internal control effectiveness Impact of information technology on audit testing Auditing standards provide guidance for auditors of entities that transmit process, maintain, or access significant information electronically. Examples of electronic evidence include records of electronic fund transfers and purchase orders transmitted through electronic data interchange (EDI). Evidence of the performance of automated controls, such as the computer’s comparison of proposed sales orders to customer credit limits, may also only be in electronic form. The standards recognize that when a significant amount of audit evidence exists in electronic form, it may not be practical or possible to reduce detection risk to an acceptable level by performing only substantive tests. For example, the potential for improper initiation or alteration of information may be greater if information is maintained only in electronic form. In these circumstances, the auditor should perform  tests of controls to gather evidence in support of an assessed level of control risk below maximum for the affected financial statement assertions. Although some substantive tests are still required, the auditor can significantly reduce substantive tests if the results of tests of controls support the effectiveness of controls. In the audit of a larger public company, computer-performed controls (these are called automated controls) must be tested if the auditor considers them to be key controls for reducing the likelihood of material misstatements in the financial statements. Because of the inherent consistency of IT processing, however, the auditor may be able to reduce the extent of testing of an automated control. For example, software based control is almost certain to function consistently unless the program is changed. Once auditors determine an automated control is functioning properly, they can focus subsequent tests on assessing whether any changes have occurred that will limit the effectiveness of the control. Such tests might include determining whether any changes have occurred to the program and whether these changes were properly authorized and tested prior to implementation. This approach leads to significant audit efficiencies when the auditor determines that automated controls tested in the prior year’s audit have not been changed and continue to be subject to effective general controls. To test automated controls or data, the auditor may need to use computer-assisted audit techniques or use reports produced by IT to test the operating effectiveness of IT general controls, such as program change controls and access controls. In many cases, testing of automated controls may be performed by IT audit specialists. When auditors test manual controls that rely on IT-generated reports, they must consider both the Effectiveness of management’s review and automated controls over the accuracy of Information in the report.