Audit Assurance and Compliance Glover & Wood

Question: Discuss about theAudit Assurance and Compliancefor Glover Wood. Answer: Introduction In the words of Christensen, Glover Wood (2012), audit is the procedure of verifying the different accounts of a firm. In this context, the auditors bear the responsibility for performing and planning the process of auditing by complying with the mandatory regulations, rules and doctrines of Generally Accepted Accounting Principles (GAAP). The auditors issue two kinds of audit reports, which include qualified and unqualified audit reports, after performing the audit procedure of an organisation (Becker Bailey, 2014). The qualified auditors opinion denotes that the scope of the given accounting and financial information is restricted and the firm has not complied with the GAAP principles effectively. On the contrary, unqualified audit report implies that the accounting and financial records of the organisation are presented with accuracy and appropriateness. Therefore, the auditors are needed to maintain diverse aspects, while performing the audit operations of an organisation. Firstly, it is necessary for the auditors to maintain their transparency while evaluating the financial reports. Secondly, the auditors are required to take into account the different aspects of the financial position of the firm, which could influence the investment decision of the banks, financial institutions, banks and investors (Chambers Odar, 2015). From the provided case study, it has been observed that the audit report was unqualified after 30 June 2012. However, it could be noted from the audit report of King Queen audit firm, the position of Impulse Pty Limited has been effective at the time of the audit process. The organisation has been suffering from intense liquidity problem, since the turnover of the debtors along with inventory turnover has been poor. This implies that the organisation has fallen short of its liquid assets. The auditor of King Queen has been aware of the fact; however, adequate priority has not been provided to this matter. As a result, the firm has not used effective measures to gauge the appropriate asset values. Along with this, the auditor has not considered the fact that the additional process was needed in order to ascertain the debtor and inventory valuations of the organisation. Depending on the unqualified audit report of the organisation, Easy Finance Limited (EFL) has granted a large sum o f loan to Impulse, since the report depicts the liquidity position of the organisation has been effective. However, the liquidity position of the organisation has declined in 2012 and EFL has been struggling to recover the provided loan amount. The above signifies the case of negligence of the auditors responsibility, in which the auditor has failed to consider the significant aspects of the financial position of the organisation, which has caused problems in recovering the loan amount (Cohen Simnett, 2014). In this context, some identical cases pertaining to the negligence of the responsibility of the auditor are described as follows: The first case has been considered as Hedley Byrne and Co Ltd v Heller and Partners (1964) AC 465. From the outcome of the case, it has been observed from the court verdict that the auditors report would have direct influence on the decision-making process of the audited parties. Therefore, the auditors negligence has influenced the audited party significantly (Decaux Sarens, 2015). The second case that has been considered constitutes of Law Society vs. KPMG Peat Marwick and Others; CHD 3 NOV, 1999. From the case, it has been identified that the auditor of the auditing organisation believes that the community and the fund of compensation would rely on the auditor decisions. However, the negligence of the auditor has delayed the discovery of the malpractices of accounting, which has resulted in increased costs. Therefore, considering the depicted facts, the auditor could be held responsible for neglecting his professional responsibility (Duncan Whittington, 2014). From the instances of the above-mentioned two cases, it could be evaluated that negligence in the responsibility of the auditor has been a serious offence from the side of the auditor. Hence, the firm of King and Queen is liable to EFL. According to the accounting doctrines of the Generally Accepted Accounting Principles (GAAP), both the auditor and the audited party need to maintain confidentiality. Therefore, as per the policy of confidentiality, the auditor could not unveil any information relating to the audit of the organisation (Erickson, Goldman Stekelberg, 2015).Moreover, in special cases, the auditor could not disclose any information related to internal audit to the third party. The special cases denote the instances, in which the classified audit information could enable both the auditors and the audited party to earn something (Homb et al., 2014). According to the provided case study, there could be two chances. The first instance is the situation, in which the auditor could unveil the information pertaining to internal audit to the third party. The decision of investment is greatly dependent on the report of the auditor. Therefore, King Queen would be liable to EFL, as the former has been instructed to unveil the internal position of the organisation to the banks, financial institutions and investors. In the provided case, King Queen has not disclosed any sort of internal financial information to the third party, which has decreased its liability to EFL. This is because it would violate the GAAP regulations for disclosing any kind of information pertaining to internal audit (Knechel, 2016). Thus, the liability of King Queen towards EFL is minimised. Therefore, these are two different types of conditions, in which the answer would vary based on the consent of the audited party. Auditors independence refers to the independence given either to the internal or external auditors from the parties involved in the financial interest of the business being conducted. The independence of the auditor could be featured through objective approach and integrity to the audit procedures. It is the cornerstone of the audit being conducted. It provides the audit approach to the process of auditing and is characterised by the integrity (Mollik Berapi, 2014). The concept of independence requires the auditors to carry his work in an objective manner. Actual Independence: Actual independence is also known as real independence. This actual independence of the auditors is regarded as the independence of mind. It is concerned with the way auditors deals with the specific situation. It determines the ability of the auditors to take the independent decisions even if they are placed in a compromising situation on the part of the directors of the company or the management (Schmidt, Wood Grabski, 2016). The personal integrity and the mental attitude of an auditor determine whether the auditors are actually independent. The opinion made by the auditors on the financial statement of the company is valued by maintaining the principle of actual independence. Perceived Independence: The perception of the auditors in tackling and solving the various problems associated with the auditing process is the perceived independence. The auditors make use of different perceptions in solving the single problems, which helps in arriving at the solution, which is optimal. The judgment of the perceived independence cannot be done using any particular process, as the perception varies across the auditors (Shah Jarzabkowski, 2013). Therefore, there is high chance that could lead to material misstatements while conducting the asset valuations of an organisation. Since the arrangements are perceived in a different way by users and for this, the professional judgement needs to come to the fore. The auditor who faces the issue concerning the perceived independence needs to consider the materiality. It is mainly the consideration of the independence of the auditors by the third parties from the clients participating in the arrangement of the process of auditing. In the first case, Bob is performing two tasks at the same time. While undertaking the studies at University, he is also an audit assistant of the Club Casino. Bob needs to complete the university assignment and at the time of conducting the auditing, he came across the financial information, which would provide the assistance in the completion. Here, Bob is sing the internal information of the company for his own personal use. The principle of confidentiality is being breached by this act of Bob. He has also breached the integrity principle and being the auditor, he is liable to maintain the integrity and confidentiality while conducting the auditing process. The confidentiality of the information should be maintained and he should not disclose or use the internal financial information without the authority. The second case discusses about the Ace limited, where Wendy is the audit partner for long time. The organization does not have company secretary and in the absence, Wendy is performing all the company secretary duties for a period of six months. The entity is required to comply with all the rules and regulation and maintain the professional behaviour in carrying out the activities of the organisation. In accordance with the regulations and rules of GAAP, the acting partner of audit could not perform the responsibility of any member of the directors board or the team of higher management. In accordance with the same guideline, this act could be treated as a major offence in the audit profession. Therefore, after committing such act, Wendy has breached the regulations of audit procedures. Hence, it is suggested to Wendy to put forward his resignation from the secretarial position of the organisation as the safeguarding measure for the action (Shah Nair, 2013). Coming to the third case as per the provided scenario, Leo is the eldest son of the factory worker of an organisation, which is Precision Machinery Limited. During the period of vacation work, Leo has been assigned with the role of acting as the internal auditor of the above-mentioned organisation. In addition, added responsibilities have been assigned to the person, which constitute of the internal control testing and the payments of cash systems associated with the organisation. As a result, this particular act has resulted in breach of the regulations and rules of the audit procedures (Spears, Barki Barton, 2013). This is because according to the audit regulations and rules, the acquaintances of any staff or employee of an organisation could not be appointed as the audit partner of the same organisation. This contradicts the auditing regulations and doctrines. There are two available measures, which could be utilised to protect against such breach of regulations. The first alternative that is available is that Leo needs to resign from the internal auditor position of Precision Machinery Limited. The other alternative available is that the father of Leo could resign from his position, which would allow Leo to continue as the internal auditor of Precision Machinery Limited. Therefore, adopting any one of the two above-stated alternatives would help the organisation to comply with the audit regulations and procedures. From the fourth case, it has been observed that Chan Associates are the auditors of Classic Reproduction Pty Limited. The firm has been passing through stringent financial complexities, since it has failed to settle the fees of Chan Associates for the past three years. Therefore, in order to settle off the dues, the organisation has provided its furniture, which is worth 50% of the outstanding fees of Chan and Associates. Along with this, the latter has accepted 25% shares of an unconnected listed firm in order to recover the remaining portion of the fees from Classic Reproduction Pty Limited. According to the auditing rules and regulations, the auditors could not accept bribes as a substitute of their fees. In addition, the auditors could not accept shares from the unlisted organisations (Sta?iokas Rupys, 2015). This implies the breach of principle on the part of the auditor. Therefore, in order to undertake remedial measures, Chan Associates is required to return the furniture taken and shares obtained to Classic Reproduction Pty Limited. Such remedial action would help Chan Associates to conform to the prevailing audit regulations and doctrines. References: Becker, J., Bailey, E. (2014). A Comparison of IT Governance Control Frameworks in Cloud Computing. Chambers, A. D., Odar, M. (2015). A new vision for internal audit.Managerial Auditing Journal,30(1), 34-55. Christensen, B. E., Glover, S. M., Wood, D. A. (2012). Extreme estimation uncertainty in fair value estimates: Implications for audit assurance.Auditing: A Journal of Practice Theory,31(1), 127-146. Cohen, J. R., Simnett, R. (2014). CSR and assurance services: A research agenda.Auditing: A Journal of Practice Theory,34(1), 59-74. Decaux, L., Sarens, G. (2015). Implementing combined assurance: insights from multiple case studies.Managerial Auditing Journal,30(1), 56-79. Duncan, B., Whittington, M. (2014, September). Compliance with standards, assurance and audit: does this equal security?. InProceedings of the 7th International Conference on Security of Information and Networks(p. 77). ACM. Erickson, M., Goldman, N., Stekelberg, J. (2015). The Cost of Compliance: FIN 48 and Audit Fees.Journal of the American Taxation Association. Homb, N. M., Sheybani, S., Derby, D., Wood, K. (2014). Audit and feedback intervention: An examination of differences in chiropractic record-keeping compliance.The Journal of chiropractic education,28(2), 123. Knechel, W. R. (2016). Audit quality and regulation.International Journal of Auditing,20(3), 215-223. Mollik, A. T., Berapi, M. K. (2014). Effects of Audit Quality and the Qualifications of Audit Committee Members on the Firms Compliance with IFRS: Evidence from Australias Listed Firms. Pitt, S. A. (2014).Internal Audit Quality: Developing a Quality Assurance and Improvement Program. John Wiley Sons. Schmidt, P. J., Wood, J. T., Grabski, S. V. (2016). Business in the Cloud: Research Questions on Governance, Audit and Assurance.Journal of Information Systems. Shah, M., Jarzabkowski, L. (2013). The Australian higher education quality assurance framework: From improvement-led to compliance-driven.Perspectives: Policy and Practice in Higher Education,17(3), 96-106. Shah, M., Nair, C. S. (Eds.). (2013).External Quality Audit: Has it Improved Quality Assurance in Universities?. Elsevier. Spears, J. L., Barki, H., Barton, R. R. (2013). Theorizing the concept and role of assurance in Information Systems Security.Information management,50(7), 598-605. Sta?iokas, R., Rupys, R. (2015). Application of Internal Audit in Enterprise Risk Management.Engineering Economics,42(2), 20-25.

Supply Chain Management at Nike Samples †MyAssignmenthelp.com

Question: Discuss about the Supply Chain Management at Nike. Answer: Introduction Supply chains can be relatively challenging to get manage, varying in the complexity, relying on the size and type of business and various products manufactured. Effective supply chain management is quite essential for organizations, as the network of the interlinked companies should be smoothly liaised (Christopher, 2004). The aim is to offer the products and services to the customers in the professional, and cost-effective manner. The critical element of the supply chain management includes planning, developing, product manufacturing as well as delivering the products and services (Christopher, 2004). This report will discuss Nike, which is the multinational company involved in the production of footwear and apparel. Key flows in supply chain Effectiveness of products flow Nike product flow includes the Nike design of their products. Later design provides factory, which is involved in the production of the press and sews, cut, package and sole. Nike also makes use of Hyper-fuse technology that consists of the heat and pressure involved while manufacturing footwear, and concern towards a reduction in cost and reduction of lead-time (Christopher, 2004). The factory also follows the Nike standard, along with local supply as well as China Importing supply. Product flow also involves manufacturing countries and importing countries, along with distribution centre. Next is a port, which includes unloading of material from the ship, checking of goods and loading back in the truck (Christopher, 2004). Next is a warehouse, which consists of the process of unloading of goods, checking of goods, inbound that involve scanning and labelling of goods, put away the products, and finally outbound. From the warehouse, goods are sent to whole sellers and at retail stores (Christopher, 2004). Information flow Nike information flow includes the self-research, new design of the products, factory settings that produce new design items. Suppliers are also connected with factory through material sustainability index system. Factory and port of the company are connected with distribution centre (Peter, 2010). The distribution centre is connected with ACFC that look after demand and trends. Port is connected with Geodis Wilson ISC Client 2000 for informing about the product arrival. Geodis Wilson is combined with stores for truck brooking and calculating the delivery timeline (Liu Jiang, 2011). Geodis Wilson ensures unloading of discrepancy report, store request, outbound, delivery timeline. Stores connect with ACFC for store request, and for selling reports. Customers also require to access ACFC, and they provide feedback to stores, where else stores offer them public announcements (Liu Jiang, 2011). Cash flow The aim of the foreign currency hedging activities of the company is mainly to protect an organization from the risk, which gradual cash flows outcomes through the transaction of the overseas currencies, covering the cost of the product, revenues, administrative and selling expenses, along with investment made in American dollar-denominated for the securities of sale debt as well as payment linked with the interconnected company transactions, that might get adversely impacted through exchange rate change (Liu Jiang, 2011). Its the Nike policy to make use of the derivatives for minimizing the overseas exchange risks, where strategies of internal netting cannot be employed in an efficient way (Liu Jiang, 2011). The organization assesses the options effectiveness based over the complete cash flows methods as well as total record changes in the fair value of the option with the various other comprehensive assets income towards the degree of its effectiveness (Liu Jiang, 2011). Return flow Nike has attained the average invested assets that comes to around 22.3%, which is referred as the average return on investment of the company (Liu Jiang, 2011). Recommendations for improving supply chain Advancement in the information technology, growing intensified competition in the present international markets, the introduction of the new items for the short life cycles, as well as increasing the customer expectations has profoundly contributed towards the new approach development of the supply chain management (Najdawi, Chung Salaheldin, 2008). Previously, raw materials were used to get procured, and the products were manufactured at single or more than one factories, then those products were shipped to warehouses to have an immediate shortage, and finally, it was shipped to customers or retailers (Najdawi, Chung Salaheldin, 2008). Therefore, it is recommended to minimize the cost and enhanced the service levels, and for that effective supply chain strategies should be considered at different supply chain levels of the company. It is recommended that Nike should follow system dynamics that mainly link with the problem solving within the living systems that bring people, businesses,, and machine together (Najdawi, Chung Salaheldin, 2008). It also connect the control and system theory to generate the insight in the behaviour of system dynamics and especially the casual relationships about international system performance and internal control (Najdawi, Chung Salaheldin, 2008). The Make process The critical purpose of the product control and plans, along with the various other manufacturing controls is to optimize the companys profit. Similar to the inventory control and management, this can be attained through making customers satisfied through promptly offering the products (Schrunder, Galletly Bicheno, 1994). The critical objectives related with the production planning and control is to establish the schedules and routes of the work that offer guarantee about the optimum use of materials, machines, and workers and to provide them with ways for making sure about the plant operations as per the plans. Conducting outsourcing for the different countries such as Japan, China, Indonesia, and Thailand is the Nikes planning as well as control strategy plan (Schrunder, Galletly Bicheno, 1994). Therefore, a right production planning and control supports the company in controlling the cost of production and the same also reduces the profits. The different tasks included in the scheduling, sequencing as well as loading of the supply chain management system of the Nike minimizes the engineering time of production cycle, and the same enhances the market share (Schrunder, Galletly Bicheno, 1994). The system of supply chain management, along with the right forecasting facilities, support the firm in shifting the focus towards the make to stock policy. It is analysed that inventories are appropriately managed with the help of proper control and planning all around the system that enables to have fast turnover entirely around the production chain, the carrying cost of inventory along with complete price of product is importantly reduced, and the same increases the entire profit (Schrunder, Galletly Bicheno, 1994). The scheduling approach of Nike is concerned with the corporate operations as well as supply chain coordination with both the retail and distribution operations. In the decision strategies are related to operations management, the purpose is to increase the use of resources (Verdaasdonk, 1999). Managers at Nike satisfy the aim through automation. The schedules of corporate office are also referred as standardized, where else schedules of supply chains are adjusted as per the market condition. Nike also applies the changes within the supply chain, relying on the demand of the market for the equipment, athletic footwear and apparel (Verdaasdonk Wouters, 2001). Nike also makes use of information systems, which supports in creating plans for production resources like material resource planning efficiently. The software makes use of managing the orders, supply and production, and the same leads towards the minimization of inventory all-around the supply chain and enhances the efficiency of production (Verdaasdonk Wouters, 2001). It is crucial in these cases to refer the information related to events happening within the supply chain. Like knowledge enables the manufacturers and suppliers as well as sellers to coordinate their actions to fulfil the foreseeable demand and that too at the low expected rate (Verdaasdonk Wouters, 2001). Managing the interconnected business network includes the packaging supply of both products and services through the raw material to the consumers as per the end user requirement. The management and planning of every activity cover up sourcing, production, and purchasing and logistics management (Hoyt, 2000). It also covers up collaboration and coordination with the partners with the help of channel that includes dealers, suppliers, and customers. The supply chain involves two crucial functions such as physical functions is visible as well as evident, in this materials are converted in the details and the same is later on transformed into the finished items (Lee Amaral, 2002). The primary purpose of the production control and plans, along with manufacturing controls is to optimize the companys profit. Similar to the inventory control and management, it can be attained through keeping the customers more satisfied through delivering the item.it is recommended that production planning and control should be established through schedules and routes of the work that provides grantee for optimum material use, workers and offer them with the assurance of operations of plant as per the plan (Reddy Reddy, 2001). Making process at Nike The supply chain forecasting Forecasting demand, as well as coordinating activities, are required for fulfilling the requirement of jobs. Organizations working within the international operations usually make use of sophisticated systems and software for forecasting demand, but it is analysed that small businesses can easily forecast the requirement of the supply chain by applying different techniques. The method involved in moving the averages as well as exponential smoothing often seek to move out the demand for permitting the seasonality in the outcome (Simchi-Levi, Kaminsky Simchi-Levi, 2003). Through the support of moving averages, one can quickly try to drop the previous sales figure as well as add the new figure, by making out the standard. For instance, for measuring the sales in four weeks, it is essential to add the weeks, then drop the sales and then finally divide the same by four. It is analysed that exponential smoothing is quite same as average, except the old information attaining the progressive less weight and attain new information for more weight (Simchi-Levi, Kaminsky Simchi-Levi, 2003). In the definitive trend, it is noted that the exponential smoothing and moving averages forecast can go behind the ongoing trend. A decision tree involved in the forecast methods is formed to depict the forecast method selection, and it profoundly assumed to propose to choose the best method of forecasting, as per the various information pattern. Decision tree forecast method supports in pre-selecting the alternative methods to forecast the future demand (Al-Mashari Zairi, 2000). At last, for choosing the right and adequate optional proposed through the decision tree, the retrospective analysis of information through the pre-selected method should be undertaken. It importantly determines the error measures for everyone, and the best one from it that fit with the information holds the low forecast error. It is essential that Nike should make use of RMSE, MSE as well as MAPE for undertaking the error analysis (Al-Mashari Zairi, 2000). Along with this, if the resources, as well as time, is available, it is highly recommended to same use of combined forecast holding various models as per the information pattern, and then analysing the right method for attaining the low error (Forrester, 1961). In this way, companies can go with the method evaluation by measuring the respective error, and then monitor the forecast by applying tracking signal (Forrester, 1958). It is analysed that the revenue of Nike has turned out to around $49.4 million that is low as compared to 2001 forecast. It is also noted that overestimating the demand of shoes as well as underestimating the demand of shoes has pushed Nike towards the reducing customer's satisfaction, market share as well as damage to the reputation of the company in the market (Soni, 2014). As per the perspective of the supply chain, it is recommended that the software should be applied that can deliver the right forecasting, a right picture of the organization complete supply chain system and efficient inventory management tools for minimizing the surplus inventory, enhancing the satisfaction of customers and reducing overproduction cost (Ferguson, 2017). Conclusion Supply chain is the integral part of the company, therefore, its important to ensure about its process and try to effectively undertake every step of it. References Al-Mashari, M, Zairi, M. (2000). Supply-Chain Re-engineering Using Enterprise Resource Planning (ERP) Systems: An Analsys of a SAP R/3 Implementation Case. International Journal of Physical Distribution and Logistics, 30(3-4), 296-313. Christopher, K. (2004). Nike Rebounds: How (and Why) Nike Recovered from Its Supply Chain Disaster.CIO Magazine Ferguson, E. (2017). Nike Inc. Operations Management: 10 Decisions, Productivity. Retrieved on 17th November 2017, from https://panmore.com/nike-inc-operations-management-10-decisions-areas-productivity Forrester, J. W. (1958). Industrial Dynamics: A Major Breakthrough for Decision Makers. Harvard Business Review, 36(4), 37-66. Forrester, J. W. (1961). Industrial Dynamics. Cambridge: MIT Press Hoyt, D. (2000). Lucent Technologies: Global Supply Chain Management. Graduate School of Business, Stanford University. Lee, H. Amaral, J. (2002). Continuous and Sustainable Improvement Through Supply Chain Performance Management. Stanford Global Supply Chain Management Forum SGSCMF-W1, October. Liu, S., Jiang, M. (2011). Providing Efficient Decision Support for Green Operations Management: An Integrated Perspective. INTECH. Najdawi, M. K., Chung, Q. B., Salaheldin, S. I. (2008). Expert systems for strategic planning in operations management: a framework for executive decisions. International Journal of Management and Decision Making, 9(3), 310-327. Peter, S. (2010). The Worlds Top Sports Brands. Forbes. Reddy, R, Reddy, S. (2001). Supply Chains to virtual Integration. McGraw-Hill. Schrunder, C. P., Galletly, J. E., Bicheno, J. R. (1994). A fuzzy, knowledge?based decision support tool for production operations management. Expert Systems, 11(1), 3-11. Simchi-Levi, D., Kaminsky, P., Simchi-Levi, E. (2003). Designing and Managing the Supply Chain, second edition. McGraw-Hill. Soni, P. (2014). An Overview of NIKEs Supply Chain and Manufacturing Strategies. Retrieved on 17th November 2017, from https://marketrealist.com/2014/12/overview-nikes-supply-chain-manufacturing-strategies/ Verdaasdonk, P. (1999). Defining an information structure to analyse resource spending changes of operations management decisions. Production Planning Control, 10(2), 162-174. Verdaasdonk, P., Wouters, M. (2001). A generic accounting model to support operations management decisions. Production Planning Control, 12(6), 605-620.

Racism and Self-Identity A Review of “The Color of Water” Essay Essay Example

Racism and Self-Identity: A Review of â€Å"The Color of Water† Essay Essay The American South. particularly in from the 1930s to the sixtiess. is a difficult topographic point to populate for when you are a â€Å"colored individual. † This novel. written by James McBride. discovers the complexnesss of holding a bi-racial activity. particularly at a clip when inkinesss and other minorities are hated and discriminated upon by the dominant white society. This fresh efforts to reflect at the domination of American society by the white adult male. and efforts to detect his ain individuality by looking at his mother’s yesteryear: the life of Ruth McBride. a Polish-Jewish immigrant in the South of the 1930s. beset by changeless bullying and force of the white bulk to other racial minorities. particularly to Jewish immigrants and to the inkinesss. who were historically imported by white plantation proprietors to work as slaves in cotton plantations. We will write a custom essay sample on Racism and Self-Identity: A Review of â€Å"The Color of Water† Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Racism and Self-Identity: A Review of â€Å"The Color of Water† Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Racism and Self-Identity: A Review of â€Å"The Color of Water† Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer However. the journey of Ruth McBride does non stop here ; she really continued her journey off from the American South. loving two inkinesss in the manner. and depicting the alone complexnesss of the Harlem territory of New York City. The Christian religion besides plays a colourful portion in this novel. supplying the needed comfort and counsel in times of hardship. This background. combined with inquiry about his racial self-identity. will shortly take him to hold a violent behaviour. including stages of drug usage and offense. However. he will shortly happen value in his life. trusting upon the rules of difficult work and self betterment. plus extra accomplishments in authorship and wind music. The fresh starts with chapters presenting the female parent of the writer. Ruth McBride. and is already full of symbolisms and play ( McBride. n. pag. ) . The first chapter. entitled Dead. describes the Judaic beginning of Ruth. and offers a glance of the favoritism that they are already sing ; and she farther becomes â€Å"dead† due to her matrimony to Dennis McBride. whose race is officially viewed as inferior. and whose race is a victim of an officially-sponsored racial segregation ( McBride. n. pag. ) . Given that the background of the household of Ruth comes from a conservative 1. guided by Orthodox Judaic patterns. taking to get married a coloured one certainly brings in favoritism by society and rejection of the household. In this instance. it can be clearly seen that in America of the early 20th century. your race can really find the manner you live ; being a colored can do you have a suffering life invariably under menace and looked down. even when you may populate in the â€Å"land of the free. † This subject continues in the 2nd and 3rd chapters. where the bike of Ruth became a medium where she can happen changeless motion off from the problems of populating a multi-racial household. all while her boy James already looked into offense and drugs for flight ( McBride. n. silver. ) . Ruth besides recalls the beginnings of her household. as symbolized by the Kosher. where Jews are already enduring from favoritism and bullying in their native land. and where in-migration and the patterns of Orthodox Judaism serves as a convenient flight from the racial favoritism that they are sing ( McBride. n. pag. ) . Such experiences vividly explore the adversities of belonging to a despised race. where fligh t is a necessary thing. The point of position of James is besides seen in this chapter ; James recall that he sees her female parent as different at such an early age. although he truly can non to the full grok why in fact she is different from others. This is highlighted in the history when James already reaches kindergarten ; he asks his female parent why she is different from him. although her female parent refuses to entertain the inquiry ( McBride. n. pag. ) . Her acrimonious memories sing her household influences her non to open the subject subsequently in her life. shortly to be understood by James. In the 3rd chapter. entitled Kosher. Ruth recalls the ordered matrimony of her female parent and her male parent. which was brought out of convenience. in which she does non do any sense of it at all ( McBride. n. pag. ) . In add-on to this. she besides recalls all of the rigorous patterns of Orthodox Judaism. to which she sees it as really smothering. doing her have a really hard life. combines with a really string fright of decease ( McBride. n. pag. ) . Such experiences will subsequently impact her in raising a household. concentrating on difficult work to countervail the troubles of their racial beginning ( McBride. n. pag. ) . In the ulterior chapters. such as in Black Power. James began to recognize the complexnesss of being a multi-racial individual ; torn between the desire of holding solidarity with fellow black neighbours endeavoring to contend for black power and concern for his white female parent who is unwilling to perpetrate with this motion. stressing the importance of privateness. the church. and the household ( McBride. n. pag. ) . James even asked her female parent if he was adopted. due to the fact that he has a different colour with her female parent. The civil rights motion at that clip was really threading. with the black community in their country actively back uping and runing for more black powers in society. to which her female parent is really loath to accept ( McBride. n. pag. ) . Adding to such complexnesss is a commentary of James upon her mother’s belief. frequently contradictory because of her Orthodox origins. every bit good as she being a Christian convert life among a black community ( McBride. n. silver. ) . After this callback. nevertheless. James decides to demo sympathy to his female parent. stoping up pluging the face of a boy of a member of the hawkish Black Panther Party. whom he deemed as a menace to his white female parent. After all. this episode shows that fall ining a black power solidarity motion. particularly for a multiracial is non ever smooth ; strong beliefs for black power may conflict with personal beliefs and precedences. arousing vacillation despite common discriminatory experiences in a white-dominated society. The book so shifts on how Ruth has found her counsel and inspiration amidst all these contradictions. following her Orthodox Jewish origins to her eventual transition to Christianity ( McBride. n. pag. ) . Her early experiences are neer easy. Contrary to the popular belief that holding a new life in America will take you to the comfortable â€Å"American Dream. † In the chapter entitled the â€Å"Old Testament. † the experiences of Ruth’s household were no American dream ; on the contrary. they suffered under changeless poorness ( McBride. n. pag. ) . Her male parent tried to do a life by being a rabbi. coercing them to travel invariably from topographic point to topographic point ; until they decided to open a food market shop in the preponderantly black town of Suffolk. Virginia. Ruth besides had a remembrance on her loveless girl male parent relationship. particularly because of the fact that her male parent was in secret mistreating her sexually. However. she besides points out that she still has a positive recollection of her childhood. which includes her memories with her female parent during Judaic vacations ( McBride. n. pag. ) . In the following chapter. entitled the â€Å"New Testament. † the transition of Ruth to Christianity is portrayed. This is emphasized in the manner how Ruth raised her kids. non taking lightly one case where Billy refused to declaim a scriptural transition in Easter Sunday ( McBride. n. pag. ) . However. inquiries on race is also9 presented in this chapter. with James inquiring her female parent what is the colour of God’s spirit. and her female parent replying that it has no colour. that God is the colour of H2O ( McBride. n. pag. ) . Such transitions reflect how of import colour is as an issue at that clip. for ones’ chances and possibilities in life doctrine non determined by abilities entirely. but by colour. In add-on to this. America at the clip of James still sees a society wherein being a coloured means being a lesser human being ; where black power is being fought for. and being black while holding a white female parent makes you trapped in inquiries and baffled. This is followed by a remembrance in the place of her female parent in Suffolk. Virginia. where the absence of chances for inkinesss and Jews likewise has lead them to suffering poorness. in add-on to the presence of the Klu Klux Klan which presents changeless bullying and force for them ( McBride. n. silver. ) . This remembrance is so intertwined with the experiences of James with regard to his siblings. foregrounding the troubles of raising a household that explores his/her racial individualities ( McBride. n. pag. ) . The following chapters. particularly School. Boys and Daddy explores the personal experiences of both James and Ruth on racial bias. with Ruth holding to in secret run into with her loved one due to the mena ce of the Ku Klux Klan. and the frights of James in go toing a preponderantly white school. However. this portion of the novel besides gives a positive penetration ; the enormous work moral principle of Ruth. and the geographic expedition of wind music by James as a new manner of flight ( McBride. n. pag. ) . The following parts of the book explores the desolation of the household with the death of the 2nd hubby of Ruth. particularly in its consequence to James. and an penetration into mundane life in the Harlem territory of New York. James so began to seek the beginning of his parents in Suffolk. Virginia. and witnesses the poorness and racial complexnesss in that country intertwined with the early experiences of his female parent in love. particularly in the chapters The Promise. Old Man Shilsky and A Bird who flies ( McBride. n. pag. ) . The jobs of the interracial matrimony Ruth and Dennis. every bit good as the find of the temple is highlighted in the chapters A Jew Discovered and Dennis ; while the concluding chapter. Finding Ruthie. emphasizes the fact that being a multiracial is non merely hard. but full of uncertainnesss ( McBride. n. pag. ) .

How to Write a Sample Essay for English

How to Write a Sample Essay for EnglishSome students do not feel comfortable writing a sample English essay. They are too nervous or embarrassed to write something that may seem so 'ridiculous'. Maybe they feel their English skills need improvement. It is true that writing a sample essay will help them practice their ability to communicate their thoughts are fine.With a sample English essay, they can get more acquainted with the principles of the English language. They may even learn to break down sentences into specific words. In doing so, they will be able to know how to use correct grammar and how to express their thoughts in a clear and precise manner.Students may feel that if they have trouble writing English essays, they should probably switch to writing Spanish or something else. But the truth is that not all students are the same. Some may be academically gifted, while others may not. Some may have certain educational and personality characteristics that make them more likely to have trouble when it comes to writing an English essay.The instructor may guide the student in finding out the type of student that he or she is. There are several ways to determine this. The most effective way is to read the student's work during the course of the semester. Sometimes the instructors can tell by the student's choice of word or phrase.Some students will use a few more words than they normally would for English essays. Others will put emphasis on certain parts of a sentence or paragraph. Some may use simple sentence structure, while others may have complex sentence structure. Different students will use different words or phrases.A student's personal style may also affect the style of their essay. Some students prefer to write about themselves and others prefer to write about things that they are interested in. While other students may like to use metaphors while others may use real life examples.There are some students who are lucky enough to be in an English wri ting class with a good professor. Because of the teacher's experience and knowledge of the English language, he or she is in a position to make sure that the student uses proper English terminology and will not make any grammatical mistakes. This is the type of instructor that a student may want to hire to give the student a sample essay to work with.With a sample English essay, the student will be able to practice using proper English vocabulary. They will also be able to write a concise essay without being afraid of writing something too long or too short. With this knowledge, the student will be able to be confident in his or her writing ability.

Statement Letter - Psychology MA Degree Admissions essays

Statement Letter - Psychology MA Degree Admissions essays My dedication to furthering my education in the field of psychology is unstoppable. Psychology has always been a passion of mine, but not until recently have I taken advantage of the opportunity to pursue my innermost dreams. I can remember as far back as 7th grade, having the desire to become a psychiatrist. Although becoming a psychiatrist is not exactly what I am striving for right now, I never limit myself. Currently, my goal is to work on gaining a Master's Degree in Clinical Counseling for Drug and Alcohol Addicts. My educational background includes a Bachelor Degree in Biology from Purdue University, with a minor in Chemistry. While at Purdue in West Lafayette, pharmacy sparked some interest in me due to the fact that it was a well-known Pharmacy school and the financial outlook for pharmacists was impressive. It appeared to me as if half of the school was either pharmacy majors or engineering majors. After talking to my academic counselor and informing her of my desire to pur sue psychology, she encouraged me to pursue pharmacy due to my strong background in math and science. I took her advice while pushing my instincts to the side and jumped on the pharmacy bandwagon. After working as an intern in several retail pharmacies and reading a book about the pharmaceutical industry, I had a change of heart. I had to ask myself why I wanted to become a pharmacist. After looking in the mirror and honestly answering this question, the only answer I came up with was the impressive salary and job stability. As I matured, I came to grips with my true inner goals. I knew a long time ago that I wanted to study psychology, but I allowed my desires to be compromised by the money factor. Now I am learning to follow my instincts; they always steer me in the right direction. For example, during my last year in middle school, I was offered a full scholarship to attend a very prestigious prep school in Faribault, Minnesota. My instincts told me...

Challenge to U.N Charter Framework on Use of Force Essay

Challenge to U.N Charter Framework on Use of Force - Essay Example Supporters of humanitarian intervention give explanation for it principally in the name of a honorable imperative: "we should not let people die." This proposal is stranded in the Universal Declaration of Human Rights, written in 1948. For these supporters, intervention is only justifiable when it is aggravated by a substantial abuse of human rights and when it is positioned in movement by a super national body, normally the United Nations Security Council. (Wikipedia) Humanitarian intervention proceedings are all the time approved by combination of nations, which can generate two fairly diverse circumstances: The first one is the Right to Interfere which is a phrase invented by the philosopher Jean-Francois Revel in 1979. It is the acknowledgment of the right of one or many nations to disobey the national independence of another state, when an authorization has been contracted by a supranational power. In practice, due to the humanitarian emergencies, it is frequent that the permission is supplied retroactively. The second one is the Duty to Interfere, which is a responsibility which irritates all nation-states to present support at the demand of the supranational influence. Evidently, this concept is next to the imaginative perception of humanitarian intervention. It is also thoroughly discarded by the member states of the United Nations who see this concept as an undesirable violation on their privileges. (Wikipedia) Debate Surrounding Humanitarian Intervention What motivates the humanitarian intervention dispute is an apparent nervousness involving the principles of guaranteeing admiration for essential human rights and the predominance of the principles of independence,... This study stresses that  humanitarian intervention is the warning or utilization of force by a state, cluster of states, or international association principally for the function of defending the public of the objective state from extensive withdrawals of internationally acknowledged human rights (Simons). Supporters of humanitarian intervention give explanation for it principally in the name of a honorable imperative: â€Å"we should not let people die.† This proposal is stranded in the Universal Declaration of Human Rights, written in 1948. For these supporters, intervention is only justifiable when it is aggravated by a substantial abuse of human rights and when it is positioned in movement by a super national body, normally the United Nations Security Council.  This discussion highlights that  what motivates the humanitarian intervention dispute is an apparent nervousness involving the principles of guaranteeing admiration for essential human rights and the predomin ance of the principles of independence, non-intervention, and strength of mind which are measured indispensable features in the preservation of harmony and worldwide protection. These standards are placed out in the United Nations Charter as elementary principles of the United Nations. However, while there are instruments within the Charter for the fortification and enforcement of harmony and worldwide protection, there are no corresponding requirements or instruments in the Charter for the fortification of human rights.

Concept Of Reciprocity In Discourse Assignment Example | Topics and Well Written Essays - 2250 words

Concept Of Reciprocity In Discourse - Assignment Example These morphemes imply some kind of a back and forth movement. ‘Reciprocity’ is also related to feedback, interaction and causality. In a speech situation when a speaker puts across his message, the hearer listens to it and signals that he has heard it. This is the feedback. This takes place constantly between the speaker and the listener, and there is interaction among them. The response of a speaker depends upon what he hears. The speech is a cause and the response is the effect. Hence, there is causality involved in reciprocity. 2. Concept Of Reciprocity In Discourse A speech situation involves a speaker and a listener. â€Å"Reciprocity condition of speech refers to the relation between the speaker and the listener in the process of speech.† ( Bygate, 1987 ) Speech is a reciprocal activity. At this point, it is necessary to differentiate between speech and writing. The way language is organized in speech is different from the way it is organized in writing. In order to speak fluently, a speaker must have grammatical competency which includes knowledge of vocabulary, pronunciation, sentence structure and meaning. But speaking does not mean merely putting together words in a grammatical structure. The capacity to use language appropriately is called communicative competence. It is the knowledge that underlines the use of grammatical competence in communicative situations. Speech situation consists of various factors like topic, purpose, social relations, environment etc. These differ from culture to culture and community to community. In sh ort, â€Å"speaking is not a discrete skill. It overlaps a number of other areas. Structure of conversation is culturally determined.† ( Hughes, R., 2002 ) Now let us look closely at what happens when two people speak. The speaker has a message which he encodes and transmits to the listener through speech. The listener listens to the speech and decodes the message. The listener then responds in the same way, by transmitting a message. Hence, the speaker becomes the listener and vice versa. An individual takes turns at being a speaker and a listener alternately. This is called ‘turn taking’. In a speech event, the participants are face-to-face and the turn-taking is a continuous process. Hence, we see that casual conversations are also organized by rules. People take turns at speaking and listening, they answer questions, mark the beginning and end of a conversation, make mistakes and correct themselves. All this needs some kind of direction and control on the par t of the speakers. People do not say – I have finished now. You can answer my question. Conversations are organized covertly and the organizational principles provide a discreet interactional framework. It is within this framework that reciprocity takes place. â€Å"Reciprocity develops during the ongoing negotiation of meaning between speaker and listener, thus producing a joint construction of communication.† ( Byrne D., 1987 ) Reciprocity involves the use of turn-taking skills, strategies to interrupt and to control the topic, which are necessary to maintain meaningful interaction. During conversations, individuals follow norms like politeness principles and co-operative principles. They also reciprocate each others’ verbal and non-verbal behavior. In a social intercourse, people are obligated to help and not to harm those who help them. Social activity is also reciprocal and ubiquitous. The ability to appropriately reciprocate or compensate a partner’ s communicative response is an essential element of communicative