Local Football Study Essay

In Peterborough the first way in which people access football is through their school, either through the school lesson, school clubs or school club links. The aim of the school curriculum is to give people a chance to play certain sports, mainly at a low level of performance, if the student wished to improve performance this is the point they would make use of the school’s club links. Another role schools take in providing provision in football is providing competitive matches between other schools in the area and occasionally a bit further out. This role is taken on by the PSSP, which is the Peterborough school sports partnership. The PSSP arranges fixtures within the city, the PSSP has many coaches in which to help a performer’s development and to help people just starting the sport. Peterborough has a pretty comprehensive local football system ranging from Under 9’s to senior level. The main junior leagues in the area are the Peterborough Junior Alliance League and the Peterborough and District Youth League. Peterborough Junior Alliance League Leagues Cups Under 9’s – 3 Divisions Under 9 League Cup Under 10’s – 3 Divisions Under 10 League Cup Under 11’s – 3 Divisions Under 11 League Cup Under 12’s – 3 Divisions Under 12 League Cup Under 13’s – 3 Divisions Under 13 PFA Cup Under 14’s – 3 Divisions Under 14 League Cup Peterborough and District Youth League Leagues Cups Under 15’s 3 Divisions League Cup, Hunts cup Under 16’s 3 Divisions League Cup, Hunts cup Under 18’s 3 Divisions League Cup, Hunts cup I cannot be critical of these leagues because they provide good, structured competitive football for everyone and varied abilities. Every age group has 3 divisions because of this I would say you can play competitive football no matter what skill level you play at. Although there is one way I could criticise these league because the league finishes late in February which is a huge gap until the new start in September, if this was my league I would increase the length of the season to allow the players to compete more often without the massive gap. High quality football locally is limited. This is only the third year the Peterborough centre of excellence has been running after it was shut down 6 years ago due to lack of funding at the club. This gap caused many good standard players to look elsewhere for further development in football. In Peterborough are only small amounts of disability football. There is one disabled football club for senior and junior age groups in Peterborough the clubs is called ‘Netherton United’. The closest disabled league is ran in Cambridge. The junior league in the area is the â€Å"Cambridge Ability Counts League†, This league enables competitive opportunities for disability teams. The league allows all disabled players to take part in structured games against other teams across the county. The league consists of festivals throughout the season with scores being made into a league table. Histon Hornets, Wisbech St Marys, Castle, Cambs Deaf Utd, St Ives Rangers and Netherton Utd all take part in the fixtures. There is also a disabled league for senior players, which is the Eastern Region Ability Counts League. There is a lot of provision for womens football in Peterborough. There are quite a few teams all ranging in ability levels, with the top team being Peterborough ladies and the lower ends being teams such as Netherton United. There is quite a few leagues that the teams in the area play in, both for juniors and seniors. The problem is though that these leagues also incorporate teams from further afield meaning more travel is required, however this can also be advantageous as the quality of opponent will be greater. There are 4 junior leagues in the area in which city team’s play in. * Cambridgeshire girl’s league * Weetabix league for women * Fenland Girls Chocà ¯Ã‚ ¿Ã‚ ½ League * The Primary and Secondary school league The Football foundation is the main source of funding for Local Football teams, here are some of their initiatives: * Capitol Project Scheme * Goal Post Safety Scheme * Junior Kit Scheme An example of funding locally would be Hampton FC. Hampton Football Club has a variety of sponsors. The club ranges from under 8’s to under 18’s, each age group at the club have different sponsors. Overall the club is sponsored by Serpentine Green, who have sponsored the club and brought the club kit since 2OO7. Facilities for the lower level of performance are relatively strong in Peterborough. There is lots of local Sunday league football clubs that have good facilities in the area, a brilliant example of this would be Netherton United’s facilities at the grange. There are also facilities that are council owned in the area, for example bushfield astro turf and Powerleague, which has numerous 5 a side leagues. Peterborough doesn’t have any great facilities. There is not a lot of high level coaching in the local area; however there is alot of coaching at community level. So for a player that has just had just taken up the sport there are many coaches but the problems come when a player is looking to improve as a performer. High quality coaching in Peterborough is very limited with Peterborough and Cambridge united having the only development centres in the city. Peterborough’s local FA are committed to promoting and developing referees and refereeing the County, Cambridgeshire FA and Huntingdon FA offer courses for new referees throughout the year. Bibliography:http://www.vivacity-peterborough.com/sport-and-leisure/sports-development/what-we-do/funding-for-sport/mars-in-the-community/ http://www.thefa.com/GetIntoFootball/FindAClub? http://www.footballleagueadmin.com/pdfl/ http://www.pjal.co.uk/ http://www.thefa.com/ http://www.huntsfa.com/splash.aspx http://www.ladiessoccer.co.uk/products.asp http://www.hampton-footballclub.co.uk/ http://www.peterboroughssp.co.uk/ http://www.cambridgeshirefa.com/Development/DisabilityFootball/CambridgeshireAbilityCountsLeague/ http://www.sheffieldfa.com/Development/Funding/JKS/ http://www.powerleague.co.uk/

300 Word Essay on Freedom of Religio

300 Word Essay I chose freedom of religion because it is the one bill of rights that I believe has the broadest expansion in the constitution. I believe that everyone has the right to believe in a supernatural belief. That is why we have the establishment clause and the free-exercise clause. Which were established to keep the government from interfering with the exercise of religion. But in today’s time the government does have the right to limit the practice of a religion, but you still have the freedom to believe our own beliefs even if no else believes them.If the freedom of religion amendment wasn’t important to this country then it wouldn’t exists. We would have one religion where basically everyone would have the same religion and there wouldn’t be a diversity of cultures in the nation as there is today The right to have freedom of religion also lets us have and experience different cultures so we can learn and study how other people across the natio n believes and lives.To practice organize prayer in public schools across this country has been erased but the schools must allow their doors to be open after school hours for any religious activities to happen for those who need/want it. As I have just graduated high school and saw for myself how the schools have changed since this has occurred. I saw many young teens needing a religious figure in their life, to help them and to have a sense of hope to keep living a pure and clean life.In school we started a small group of students who wanted to meet together each morning to pray before we started the day, and we were told by are supervisor that we wouldn’t be able to do this in front of the students and had to find a location to take these kinds of activities. But sadly most have already taken the road of darkness and destruction and I’m scared for my children in the future. 300 Word Essay on Freedom of Religio 300 Word Essay I chose freedom of religion because it is the one bill of rights that I believe has the broadest expansion in the constitution. I believe that everyone has the right to believe in a supernatural belief. That is why we have the establishment clause and the free-exercise clause. Which were established to keep the government from interfering with the exercise of religion. But in today’s time the government does have the right to limit the practice of a religion, but you still have the freedom to believe our own beliefs even if no else believes them.If the freedom of religion amendment wasn’t important to this country then it wouldn’t exists. We would have one religion where basically everyone would have the same religion and there wouldn’t be a diversity of cultures in the nation as there is today The right to have freedom of religion also lets us have and experience different cultures so we can learn and study how other people across the natio n believes and lives.To practice organize prayer in public schools across this country has been erased but the schools must allow their doors to be open after school hours for any religious activities to happen for those who need/want it. As I have just graduated high school and saw for myself how the schools have changed since this has occurred. I saw many young teens needing a religious figure in their life, to help them and to have a sense of hope to keep living a pure and clean life.In school we started a small group of students who wanted to meet together each morning to pray before we started the day, and we were told by are supervisor that we wouldn’t be able to do this in front of the students and had to find a location to take these kinds of activities. But sadly most have already taken the road of darkness and destruction and I’m scared for my children in the future.

FramptonHolis Essay Example | Topics and Well Written Essays - 750 words - 1

FramptonHolis - Essay Example Subject to the scope of the exhibition and the limitation of time, the author had to change his plans and stay in Ohio for another day. This introduced an impromptu. He later learnt that the flight that would otherwise have taken him inbound from Minneapolis collided in midair over Staten Island with another aircraft (Frampton 49). The reading introduces the only survivor of the crash, a ten-year-old boy who fell two miles into the streets of Brooklyn (Frampton 49). The author presents the aspect of photography by introducing a newspaper photograph of the survivor, which depicted a broken child, surrounded by ambulance attendants and police, lying on the pavement in front of the Pillar of Fire (Frampton 49). The author related that photograph and the impromptus with Edward Weston where he was wondering just like that many photographers whether Weston tried to kill him or save his life. He claims that many photographers over the past thirty or forty years encountered the same feeling (Frampton 49). The reading relates photography and the survival of the young boy with the aspect of sainthood where he claims that only a few hundred saints remain in the world. The reading notes that the continued refusal to address one to questions about ones work derives the aspect of sainthood. Nevertheless, a few crazy saints like the Mark Rothko, Mechtild von Magdeburg, and Alban Berg, Mechtild exist (Frampton 50). Saints relate with artists and saints are of interest to everyone who seeks to join sainthood while Heresiarchs are chiefly of interest to other heresiarchs (Frampton 50). Furthermore, the reading asserts that if photography has produced a saint, then that saint must be Edward Weston who is a manly and businesslike saint like Ignatius Loyola (Frampton 50). The reading addresses photography by asserting that it is possible to strip painting of everything but its own specification while it would seem impossible to strip the photograph in

Comparative analyisis Essay Example | Topics and Well Written Essays - 750 words

Comparative analyisis - Essay Example Conley comes out with a harsh and firm tone that human cloning should not be practiced as it does interfere with God’s creation. Professor Ian Wilmut is polite and puts himself on the hot seat to defend the practice. He remains objective and asks hard questions that if couples have been denied the right to procreate naturally what would be the ill effect of trying out new technology like human cloning. (Wilmut,2007). The topic on human cloning has brushed shoulders with the high political icons and religious leaders. The ethical part has hit many headlines in media world and eye brows rose on in its interference with the natural process of human creation. Wilmut has remained extremely aggressive and has an ego driven attitude towards the whole process and the perception on human cloning as opposed to Conley in his view on the interference with natural process (Conley,1994). Human procreation has been through the natural process since time immemorial. With the current advancement of technology and research, morals of human cloning were brought to task. Conley has well addressed the burning issue and has made great strides in evaluating the challenges that couples face when they have the challenge of conceiving and bearing children (Conley, 1994).With his deep rooted roman catholic arguments, he remains a close minded author as to the effects of human cloning unlike Wilmut who is polite spoken learned author with an aim to kill the stigma. The research that has been done was to solve some these issues. Couples have been genetically challenged to have the right to live, a life like any other normal human being (Wilmut,2007). The pervasiveness of this discourse concerning the dignity in today’s Western world has given it a mask of the subject matter that has been highly contested and made it vague. As our educated writer Wilmut has observed in his sixth edition. This concept has become totally ubiquitous. Conley has claimed

Microbiology Report Essay Example | Topics and Well Written Essays - 1000 words

Microbiology Report - Essay Example Retail beef has lead to disastrous outbreaks of shiga toxin producing Escherichia coli in Europe. Shiga toxin Escherichia coli is the leading cause of hemorrhagic colitis and this usually progresses to the fatal hemolytic uremic syndrome. Contamination of meat by shiga toxigenic Escherichia coli occurs during the skinning process. Poultry is susceptible to Campylobacter contamination. Other common microbial contaminants found in meat products as revealed by surveillance studies in retail outlets are Listeria monocytogenes, Salmonella, Moraxella, Acinetobacter, Pseudomonas, Clostridium and Staphylococcus. These micro-organisms have virulence factors that contribute to pathogenicity in the human host and they include toxins, adhesins etc. Microorganisms such as Moraxella, Acinetobacter, and Pseudomonas lead to food spoilage via gas production, putrefaction and souring. Aside bacteria, fungi that lead to food spoilage and pathogenicity include molds in the following genera: Alternaria, Mucor and Cladosporium. Strict hygiene must be upheld in retail butcheries in order to eliminate microbial contamination (Montville, 2008). The Food Standards Agency in the United Kingdom provides for safety regulations in food retail outlets such as butcheries. They include directives on cross-contamination, cleaning, chilling, cooking and preparation. The various regulations that address food contamination caused by bacteria and other microorganisms are found in a legislative act i.e. The microbiological criteria regulation 2073/2005. It contains rules and regulations for all food business operators and is in agreement with the standards set by the European Union (EU). The implementation of general and specific hygiene measures is stipulated in article 2 of 2073/2005 and this is very relevant to meat production and selling (Moss & Adams, 2008). With respect to the aforementioned legislation, the latest applicable legislation in the United Kingdom was effected in the year 2006 and this legislation requires that for any person or firm to conduct any retail meat business, they must have a food management system that is documented. The document should strictly adhere to the principles outlined about hazard analysis of critical control point. The various areas that these guidelines are set to address is on carcass and carcass testing, handling and also processing as well as packaging of the meat and meat products to ensure that they are safe for human consumption devoid of any microorganism that can cause food poisoning (Moss & Adams, 2008). The management system required by the law is meant to ensure that the meat seller have the correct policies and procedures, that the employees have the correct training, equipment and also ensure that the firm/ meat dealer upholds and keeps records that can be used in future to help solve cases of food poisoning or help the government make some analysis about a certain concern. The visit to the butchery helped us come up with several observations on compliance with the set legislation. Most important all meat products were well labeled and the origin of the meat and preparation was well indicated. All standard operating procedures on cleaning and food hygiene were also adhered to. The manager explained the process of capacity building and the continuous training of personnel on food safety regulations. . The personnel working there are highly trained and

'Has nudity in advertising become dysfunctional Essay

'Has nudity in advertising become dysfunctional - Essay Example The findings showed that mixed results. Majority of the participants felt that nudity enhanced the effectiveness of advertising. However, there were also some participants who felt that nudity lowered the effectiveness of advertising. The findings of this study have implications for marketing experts and for people responsible for developing adverts. There is an urgent need for marketers to understand how their target customers will view the advert that contains nudity. Marketers need to respect the views of their customers and not show anything which may offend them. Presently it is observed that utilizing nudity in promotional advertisements has take up pace and many people are falling for it too. Companies are concerned with large scale revenue generation and therefore it is okay for them to ignore some standards of ethics. 14 It should be noted here as per Gibson (1982), that the most important aspects of an organization that are depicted in its branding and advertisement schemes are organizational culture and organizational structure. 15 A company’s internal environment has a large amount of psychological and economical bearings on the company’s working. It serves as the paradigm says Cassidy (2005) in which workers from different departments work to a foreseeable future. It is therefore necessary for all the components to work in utter solidarity with each other. A harmonious environment catalyzes a more efficient response with better results as explained by Kasoori (2009) 20 A prosperous procedure in the company should consider some sort of well organized and also effectively propagated advertisement promotions which might be both equally influential and also workable. Elliot (1997) says that a number of variable mass media transmission options must be employed; web, radio stations and also television set must be used by promotional campaigns as the items along with the business

Lifelong Learning Essay Example | Topics and Well Written Essays - 1000 words - 1

Lifelong Learning - Essay Example Discussion about interventions in exceptional learners and young students with disabilities followed. Expected outcomes of programs are also given much emphasis on the following paragraph. In the end, an individualized program is called for when it comes to children with developmental disabilities.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   There are developmental tasks and milestones indicated for each phase of a child’s life. These are benchmarks by which a child’s development can be compared to and assessed against to know whether he is on the right track or not. Parents may become worried when they see other children’s behaviors and actions and see that they are different and way advanced from that of their child. This is where assessment and early diagnosis becomes a necessity. Consequently, early diagnosis leads to early intervention, the initiation of lifelong learning. Whether a child be cognitively challenged or an exceptional learner, his education must be patterned to suit his needs and capacities.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Developmental disorders as an umbrella term encompass many conditions, such as, cognitive challenge, pervasive developmental disorders and specific developmental disorders. Motor skills and communication disorders are also included.   Developmental appraisal, which plays a salient role in the assessment, largely depends on developmental history supplied by the parent and other assessment areas will be from the observation of the child with specific criteria in mind (Pilletteri, 2007). Parents will be asked to give a description and approximate the age of which the child has performed a certain act or skill, like his first step taken or first word uttered. More than asking for the firsts, it is of equal importance to ask when the child was able to sit without support, transfer a toy form one hand to another, etc. The latter may prove to be a feat for the parents, but pictures that may remind them and

Mumbai Attacks Assignment Example | Topics and Well Written Essays - 1500 words

Mumbai Attacks - Assignment Example The main objective of the terrorist was to damage the image of the country and hamper its economic situation. Another important aim of those terrorists was to attract the attention of the world towards their demands and cause by injuring and killing many innocent people. The attacks happened in Chhatrapati Shivaji Terminus, Leopold Cafà ©, Taj Mahal Hotel, Bomb blasts in taxis, Oberoi Trident and Nariman House. Bad International Intelligence had influences the success of Mumbai attack. India’s police and security system were often co ordinate poorly. They were not highly equipped or trained. Moreover the security system of the country was influenced by the political leaders and structure of India. Different legal and legislative bodies were involved to look after the security system India (Rath, 2010). Intelligence agencies, central investigative department, law enforcement, intelligence bureau, India police service, Central Reserve Force were all answerable to the Prime Minister. The military were also responsible to look after foreign threats and terrorist attacks. Too many government body involvements create an ineffective security management system. State and central authorities formed many joint committees and task force to handle crisis situations. But often the actions of these forces and committees become slow and complicated which creates major problems in International int elligence. The federal political system of India has such policies which posses’ problem in performing duties of intelligence units. For ineffective functions of this departments helped in the success of Mumbai attacks. There was a high possibility facing terrorist attack through sea route. Taj Hotel is a very prominent site which can be easily targeted. The intelligence department of India provided this information to the state government but the information was ignored by most of the

Modern Tech Essay Example | Topics and Well Written Essays - 500 words

Modern Tech - Essay Example The unchallenged power of plethora of books, journals and other sources of primary information are not in question here, rather the question lies in whether internet and the new media superstructure has overtaken the conventional modes of information as in case of print, radio and television with relation to speed of distribution and the scope of universal followership with one click. The need for better information served faster to the multitudes craving for better and more efficient modes of information distribution has been the propelling factor in the unchallenged reign of internet as a vital source of information, or mis-information as the case may be. The contentious issue facing the public at large is the possibility of internet replacing books, journals, even libraries in becoming the primary source of information. The net has also overtaken the traditional trusted source for news ie; TV. This was evident in the 9/11 attacks on World trade centre wherein there was a surge of ‘flash crowd’ on the net trying to get the information and details as they had no access to TV at their workplace.

Article Critique Essay Example | Topics and Well Written Essays - 750 words - 8

Article Critique - Essay Example Purpose of the research The research sought to establish the factors from the SCT standpoint that influence the consumption behaviour of fruits and vegetables among the adolescents in the low-income bracket of the black Americans in the lower Mississippi Delta region. Personal, environmental as well as behavioural factors have been investigated in the study to establish the extent to which they influence the consumption patterns of fruits and vegetables by the targeted adolescents. Method of the research This qualitative research used the focus group methodology to collect data from the participants. 42 adolescents between the ages of 10 and 13 years were involved in the focus groups which were divided equally into six. 21 female and 21 male adolescents were involved in this study. The advantage of this method is that it enabled the researcher to get personal opinions from the participants about the factors that influenced their consumption behaviour and patterns of fruits and vegeta bles. Results of the research The results of the research have been divided into three main categories of the Social Cognitive Theory which include behavioural, personal and environmental factors. ... Personal factors such as taste played a major role in influencing the consumption behaviour of fruits and vegetables among the youths who participated in the survey. There were both negative and positive connotations about the taste of fruits and vegetables. For instance, many youths revealed that they like fruits because of their sweet taste while the taste of vegetables produced more negative reactions. Many youths described the taste of vegetables as â€Å"nasty† and they said that they would rather prefer to eat vegetables that have been prepared with sugar or cheese since these ingredients could improve the taste. The results of the study also revealed that environmental factors have an influence on the consumption behaviour of fruits and vegetables by the youths. The aspect of availability played a major role in influencing the behaviour of youths towards fruits and vegetables. Many participants pointed out that fruits and vegetables were not readily available at their h omes as well as the nearby grocery shops. Some of the youths said they ate fruits and vegetables when they visit their friends’ places. This showed that the youths cannot be able to consume something they cannot readily access and this is seen as a barrier to their consumption behaviour of the fruits and vegetables. Conclusion of the research The purpose of this research was to explore factors that influence the low-income southern black American adolescents' fruit and vegetable consumption patterns with the aim of developing tools that are culturally relevant for intervention and measurement of behaviour among this target group with regards to choice of fruits and

Macbeth Essay Example for Free

Macbeth Essay In Act 2 Scene 2, Lines 1 to 13 of Shakespeare’s â€Å"Macbeth†, Shakespeare questions the reader about who in truth is controlling Macbeth, Lady Macbeth or himself. Shakespeare also makes us ponder if Lady Macbeth has a healthy ambition, that she herself controls, or if her ambition is controlling her. The three main themes of Evil, Ambition, and Macbeth-The Victim of Manipulation are heightened through the use of Positive and Negative Sleep Motifs, expressed in a negative context. Also found in this selection are examples of Negative Diction, Religious Symbolism, and Animal Imagery which all develop the reader’s understanding of death, and develop the three key themes that circulate around the idea of death. Contrast is used to express the difference in power and confidence between Lady Macbeth and King Duncan’s attendants, and also to distinguish life and death, in the case of the attendants. Punctuation is used very effectively. Through the use of punctuation, one can visualize the emotions of Lady Macbeth. During the first few lines, each line is its own individual sentence, which ends in a period or colon. Simply by looking at the punctuation one can see that she is calm. Near the end of these lines, Lady Macbeth uses many commas, caesuras, and enjambments, she is out of order. Here one can sense just how nervous and frightened Lady Macbeth is. The final key device used in these lines is Foreshadowing. It gives the reader a glance at what will come out of Lady Macbeth and Macbeth’s decision to kill Duncan through the archetype of â€Å"fire†, which appears in line 2. Fire symbolizes light and warmth, yet at the same time symbolizes chaos and destruction. This can be related to their decision which will either make them or break them. Found throughout this passage are many literary devices, all of which are significant. However the most significant devices are Negative Diction, Religious Symbolism, and Sleep Motif. Religious Symbolism is immensely important in shaping Lady Macbeth’s character and sculpting the recurring themes, yet does not appear nearly as much as Negative Diction and Sleep Motif. One can find Lady Macbeth say â€Å"The doors are open†, Here she is literally talking about the doors to Duncan’s chamber, however one can interpret these doors as the doors of death. The doors are open for Duncan to walk through. This line can be related to Alexander Grahame Bell’s famous quote â€Å"As one door closes, another door opens. † Both Lady Macbeth’s and Mr. Bell’s quotes relate to death in a way; the door of life closes, and the door of death opens, waiting for us to walk through. Another example of Religious Symbolism is found in the lines â€Å"That death and nature do contend about them // Whether they live or die. This is symbolic of God and the Devil having a battle for the lives of the attendants, and later dueling for them to either be rewarded in Heaven or condemned to Hell. The image of God and the Devil gambling for the souls of the dead is expressed in the song â€Å"Spanish Train† by Chris De Burgh. This song has a similar religious meaning, as in both one can see a battle going on between God and the Devil for minor pawns or as one likes to say, humans. Another device, Sleep Motif, is used throughout these lines to portray the idea of sleep. In this piece one can find two main ideas: death and sleep. These two ideas are interconnected by a Religious meaning. One can see just how cleverly William Shakespeare uses the two devices of religious symbolism and sleep motif. Without one, the other, would not be as important. These two tools work hand in hand to develop the character of Lady Macbeth and the several themes throughout the play. Most of these sleep-orbiting words can be divided into three categories. The first category being what one usually consider sleep as, what we do each night in order to rest our body for the new day. This category can be referred to as the conscious form of sleep. Words that fall under this category are â€Å"good-night†, â€Å"snores†, â€Å"slept†, and â€Å"awaked†. These terms are the most positive sleep revolving words found in these lines. The next form of sleep is the sub-conscience form of sleep. This form of sleep is commonly known as â€Å"drunk† or â€Å"intoxicated†, and is usually found quite discouraging. â€Å"Drunk†, â€Å"Surfeited†, â€Å"Drugg’d†, and â€Å"Possets† fall under the sub-conscious form of sleep. The last category of sleep is the unconscious form. Words that fall under this category may seem depressing for non-believers of an afterlife or second life, but for believers they symbolize a new beginning. This form of sleep is tied in greatly with religious symbolism because it is rooted in the spiritual life. One does not quite know what happens after death, however there is a general belief that the spirit lives on, while the body lays under an eternal rest. The reader can see just how influential sleep is in this excerpt. One sees a sleeping Duncan, and later a deceased Duncan and also sees drunk attendants by Duncan’s side. In these few lines the reader envisions all three types of sleep. Although both Sleep Motifs and Religious Symbolisms play a huge role in shaping the themes of this scene, the most used device, and particularly important in these 13 lines is Negative Diction. Throughout, one sees words spoken wickedly by Lady Macbeth. She speaks wickedly about a wicked deed. Throughout the text one can see numerous examples of negative diction; â€Å"drunk†, â€Å"stern’st good-night†, â€Å"the owl that shriek’d the fatal bellman†, â€Å"surfeited†, â€Å"mock†, â€Å"drugg’d†, â€Å"death†, â€Å"die†, â€Å"confounds†, â€Å"afraid†, and â€Å"daggers†. Through Lady Macbeth’s vocabulary one can easily sense just how sinister Lady Macbeth is in both her words and actions. In this section of â€Å"Macbeth† one finds several literary tools that aid in conveying the character of Lady Macbeth and the three central themes. The most important devices used throughout this passage include Religious Symbolism, Sleep Motif, and Negative Diction. These three devices are interconnected as they revolve around the ideas of sleep and death. These three terms work together to shape the reader’s understanding of death and sleep which Shakespeare exemplifies to us through Lady Macbeth’s manipulation of Macbeth into the killing of the righteous King Duncan. The reader can relate what Shakespeare illustrates to the Human Condition. Everybody in life has ambitions, be it big or small, most people strive to help themselves, and through helping themselves, they help others around them. In few scenarios like in the case of Lady Macbeth, her foul ambitions overpower her and corrupt her to a point of sheer evil.

Summarization Of The Communication Process

Summarization Of The Communication Process Communication can best be summarized as the transmission of a message from a sender to a receiver in an understandable manner. The message may be verbal or non-verbal. Besides that, communication is the process of sharing our ideas, thoughts, and feelings with other people and having those ideas, thoughts, and feelings understood by the people we are talking with. When we communicate we speak , listen, and observe. A key to interpreting communication is to find the meanings of messages, and those meanings are found in people, not in words. Your friends meaning of trust or happiness may be quite different than yours. Communication is a continuous process that begins with a first encounter between people and does not end until the last encounter in their lives. These encounters may involve functional messages that serve practical purposes, or, in cases of close ties, the encounters may also involve nurturing messages that convey a sense of caring and personal connection. In addition, c ommunication is a complex, ongoing process that brings us into contact with the people in our world. Often communication is viewed as a straightforward exchange of messages between a speaker and a listener, but this is a na?ve view. Communication also is a dynamic, transactional (two-way) process that can be broken into six phases. The communication process is repeated until both parties have finished expressing themselves. This has shown in appendix in figure 1.1. 1 The sender has an idea. Senders conceive an idea and want to share it. The sender encodes the idea. When sender put an idea into a message that a receiver will understand, sender are encoding it: that is, deciding on the form, length, organization, tone, and styleall of which depend on sender idea, audience, and personal style or mood. The sender transmits the message. To physically transmit the message to receiver, senders select a communication channel (verbal or nonverbal, spoken or written) and a medium (telephone, letter, memo, e-mail, report, face-to-face). The receiver gets the message. For communication to occur, receiver must first get the message. The receiver decodes the message. Receiver must decode (absorb and understand) your message. The receiver sends feedback. After decoding sender message, the receiver responds and signals that response to sender. 2 Sender can anticipate problems, make decisions, coordinate work flow, supervise others, develop relationships, and promote products and services. Sender can shape the impressions and he/she company make on colleagues, employees, supervisors, investors, and customers in addition to perceiving and responding to the needs of these stakeholders (the various groups you interact with). Without effective communication, people misunderstand each other and misinterpret information. Ideas misfire or fail to gain attention, and people and companies flounder. Effective workplace communication can promote the following: ? Quicker problem solving ? Stronger decision making ? Increased productivity ? Steadier work flows ? Stronger business relationships ? Compelling promotional materials ? Enhanced professional image ? Improved stakeholder response 3 The importance of effective communication is immeasurable in the world of business and in personal life. From a business perspective, effective communication is an absolute must, because it commonly accounts for the difference between success and failure or profit and loss. It has become clear that effective business communication is critical to the successful operation of modern enterprise. Every business person needs to understand the fundamentals of effective communication. Effective communication involves a message being sent and received. Added to this however, is the element of feedback to ensure that the message sent was received exactly as intended. This concept may be illustrated using three-step communication model. This has shown in appendix in figure 1.2 Sending The Message There are four element involved in sending a message. First, as the instructor (sender), must formulate the message intend to communicate. Next, consider possible barriers that may affect the message. This includes sender experience, the terms that will use, and even the feeling toward the subject or the students. External barriers such as noise must also be considered. Third, senders encode the message; that is, put the message into the words that want to use. Last, clearly communicate (send) the message. 4 Receiving The Message There are also four elements involved in receiving a message. The student (receivers) will first hear and see the message u sent. Second, the message is affected by external barriers, if any, and the students own internal barriers. Possible internal barriers may include the students experience level, their understanding of the terms used, their attitude toward the material, or the way they feel about you. Third, your students decode the message through the use of mental images. Communication Barriers Physical barriers This barrier is particularly important when speaking to a group or audience. If the audience perceives you as distant from them, looking down on them, or simply not reachable, then they will not be as receptive to the message you are trying to share Language Barriers Buzzwords, jargon and slang are very specialized. Using them will always prevent some portion of the potential audience from understanding your message. That includes people who might benefit from your message, if it were presented in a way they understood. 5 Lack of Credibility If its evident that sender are speaking strictly from book knowledge, rather than personal experience, or if audience does not see how what sender are saying could possibly be true, this creates a credibility problem. The audience will suspect that sender dont know what he/she talking about. As a sender, need to make sure that the stories has been tell dont lead the audience to question sender credibility and authenticity. Gender Barrier It has been demonstrated in studies that women communicate more on a regular basis than men do. Though both sexes have both kinds of communicators, women are more likely to be right-brain communicators abstract and intuitive. Men are more likely to be left-brain communicators linear and logical. Depending on your own makeup, this could be a barrier. Both men and women have to learn how to communicate in a way that allows both sexes to receive and understand the message. Emotional barriers One of the chief barriers to open and free communications is the emotional barrier. It is comprised mainly of fear, mistrust and suspicion. The roots of our emotional mistrust of others lie in our childhood and infancy when we were taught to be careful what we said to others. 6 Cultural barriers When we join a group and wish to remain in it, sooner or later we need to adopt the behaviour patterns of the group. These are the behaviours that the group accept as signs of belonging. The group rewards such behaviour through acts of recognition, approval and inclusion. In groups which are happy to accept, and where he/she are happy to conform, there is a mutuality of interest and a high level of win-win contact. Where, however, there are barriers to the membership of a group, a high level of game-playing replaces good communication. How does one ensure that the intended audience has received the right message In a speech, one must always present something that is related to the topic or focus of the speech. If talk about food, can speak about other related things like nutrition, malnutrition and benefits of foods but dont go too far away from subject. Since talk with nutrition in relation to food, always try to bring it close to the topic food. Also, make sure make statements that would make people turn their attention to the speaker, just not unnecessary unrelated ones. Skip the middle man If audience actually has another, larger audience, make sure they arent the real target. 7 Speak clearly This should be obvious enough, but clearly the President didnt get it this time. Speaker message needs to be clear Stay Relaxed To stay relaxed speaker should be prepared. Also, focus on the message and not the audience. Use gestures, including walking patterns. Practice the opening of the speech and plan exactly how to say it. The audience will judge speaker in the first 30 seconds they see it. Pay attention to all details Make sure speaker have the right location (school, hotel, room time). Make sure he/she know how to get to where to speaking. Ask how large an audience speaker will be speaking to. Make sure speaker bring all visual aids and plenty of handouts. Arrive early so speaker can check out where will be speaking and make any last minute adjustments. It is very important that speaker pay attention to even the smallest details 8

Reflection Of Clinical Practice Nursing Essay

Reflection Of Clinical Practice Nursing Essay The purpose of this essay is to demonstrate application of core components of the NMC Code of Professional Conduct (2008) using reflective practice. The NMC Code of Professional Conduct (2008) states that nurses should act in accordance with the code, using an ethical and legal framework to ensure patient wellbeing and respect confidentiality. Nurses must act in a fair, non-discriminatory way which respects customs, values and beliefs of an individual, providing care which demonstrates sensitivity (NMC 2008, p2). Reflective practice is described by Duffy (2008, p.1405) as an active and deliberate process to critically examine practice, where an individual is challenged to undertake the process of self-enquiry. Refection allows us to look at an experience and how it makes us feel and react, asking what is good and bad, and what can be learnt (Sellman Snelling 2010). Gibbs reflective cycle (1988) allows a systematic and structured analysis and reflection of an event. Description. On my second day of placement in Theatres, I was in the recovery room where a 3 year old boy was being recovered following surgery. The next patient admitted was a Polish lady, who I will call Joanna, in order to maintain confidentiality. She was admitted following an elective termination of pregnancy. Pre operatively she had an interpreter present, but she had returned to the ward and was not present in recovery. When she woke up, Joanna turned to her right and saw the 3 year old boy next to her. She became distressed and started to cry. Joanna appeared to understand no English at all, I tried to calm her down and reassure her, but she did not seem to comprehend. The staff nurse thought that she was upset at seeing the boy after her procedure and went to get a mobile screen to separate the patients. Joanna then became more upset. I called the ward and asked the interpreter to come back to recovery, as the patient was getting more distressed and we were not able to reassure her due t o a communication barrier. The 3 year old boy was also becoming upset. When the interpreter arrived Joanna was able to verbalise that it was the presence of the child that caused her upset and anxiety, as it was the last thing she expected to see when she woke up from anaesthesia. Feelings. I felt helpless as I could not fully understand why she was upset, and I was unable to reassure her or calm her down. I also felt sad and concerned for the 3 year old boy who was obviously distressed by the circumstances. I was concerned that Joanna may have felt more isolated by putting the screen there, and maybe felt judged because of her procedure. I felt the staff nurse assumed the presence of the boy was causing Joannas upset, but that we could not be absolutely sure. Evaluation. Joanna was in a vulnerable position during her post- operative period, and we were unable to help her immediately due to communication barriers. We attempted to resolve what we thought might be the problem by placing the screen, but this appeared to worsen levels of distress for Joanna. Alongside this we were unable to assess her pain, nausea levels and fully explain what we were doing. Positively, we called the interpreter to return as soon as possible to attempt to resolve the situation. I also feel that I was able to look inside myself to challenge my Muslim religious beliefs, which are fundamentally against abortion, putting these aside to treat Joanna in a fair non-discriminatory way. I was able to act in a sensitive and compassionate manner, affirming my belief that I am able to adhere to the Code of Professional Conduct (2008) and its core components. Analysis. The Abortion Act (1967) allows termination of pregnancy up to 24 weeks if continuance of the pregnancy would involve risk to the physical and mental health of the mother. Abortion is one area where health professionals may raise a conscientious objection. Nurses may avoid taking part in the procedure, but must continue to care for the patient, before and after the procedure, despite personal opinions and moral concerns (Royal College of Midwives 1997, NMC 2006). Kane (2009) states in accordance with the NMC nurses must give appropriate and comprehensive care to all patients, regardless of their reason for being in hospital. The Code of Conduct states you must act as an advocate for those in your care (2008, p2), nurses also have a legal obligation to care. I feel I gave appropriate care, regardless of Joannas reason for admission, and did not treat her any differently because of this. The Royal College of Nursing (2012) state that nurses must be culturally competent, caring for the needs of people with differences in beliefs, values and cultures, to provide meaningful, beneficial health care. Health care is compromised when the patient does not understand what is being said to them (Anderson et al. 2003). Communication is seen as a fundamental component in cross cultural care and language difficulties can lead to insufficient care and poor quality nursing (Jirwe et al. 2010, Jacobs et al. 2006). I do feel although we attempted to resolve the situation, our ability to care for Joanna was compromised by not being able to communicate verbally. Jirwe et al. (2010) found in their study that nurses who experienced difficulties in talking to their patients led to care being mechanical and impersonal, as they were fearful of making mistakes. Jirwe et al. (2010) suggest that nursing programs need to address this deficit to ensure nurses are skilled to deal with cross cultu ral differences, such as using translators, nonverbal communication etc. This is supported by Jacobs et al. (2006) who state that people with limited English are less likely to receive the care they need and are less satisfied with health care. The only factor that can improve this is the use of someone who speaks their language, i.e. an interpreter. Carnevale et al. (2009) state that linguistic barriers can cause discrimination and compromise nursing care. They apply ethical theory in that the patient should be respected as a unique person, their right to self-determination upheld, respect for privacy and the nurses responsibility for ones competence and judgement. Veiga et al. (2011) found in their research that the presence of a support person in the recovery room post termination was perceived by the women in a positive manner and also reduced anxiety levels. Termination of pregnancy is associated with pain, which can be exacerbated by anxiety and psychological factors (Pud et al. 2005). It is estimated 10-20% of women following terminations suffer from serious negative psychological complications such as anxiety, depression and sleep disturbances (Coleman et al 2005). I am concerned that Joannas level of anxiety, may have caused her increased pain, and may also have affected her recovery in the longer term. I was unable to find any research that suggested that adults and children should not be recovered together. However there is a drive in the UK to provide same sex accommodation where possible in order to promote dignity and privacy (NHS Institute for Innovation Improvement 2010). A privacy and dignity report by the Chief Nursing Officer stated that screens if used should be high enough to feel like they are in a separate room. Conclusion. Based upon the literature reviewed during the analysis, it is evident that an interpreter should have been available to reduce Joannas stress, anxiety and even pain response. We do not always know how a patient will recover in the immediate postoperative period and patients can often be disorientated. This was made worse for Joanna as she did not understand what was happening. We could not effectively give reassurance, or fully assess the situation due to the language barrier. The only way in which this could have been resolved was to have the interpreter present when she came round from her anaesthetic. In reflection, the screen should have been in place before Joanna came round from theatre to protect both her, and the 3 year old boys dignity and privacy. If the screen had been in place, then this incident would not have occurred. It I difficult to say whether placing the screen was the right action after Joanna became upset, as it seemed to cause Joanna more distress. However, we also had to take into consideration the 3 year old boy, who was frightened, scared and also becoming upset. It is my opinion that this was in both patients best interests to place the screen after the fact, although it would have been a better situation if the interpreter had been present. It must however be said, that it is not always possible to have an interpreter due to scarce resources, but as the patients advocate, we should do all we can to protect their best interests. Action Plan. In future, regardless of my location, I will endeavour to be aware of potential problems that may arise due to the patients circumstance or environment. I will be more focused on making sure that all resources are in place, such as anticipating when an interpreter may be necessary, and also ensuring dignity and privacy are maintained. I feel this reflective essay has been invaluable, and I am able to demonstrate ethical practice, acting in a non-discriminatory and fair manner, within a legal framework , despite my own personal beliefs. References. Anderson, L.M., Scrimshaw, S. C., Fullilove, M. T., Fielding, J.E. et al. 2003. Culturally competent health care systems. American Journal of Preventative Medicine. 24 (3), pp. 68-79. Carnevale, F. A., Vissandjee, B., Nyland, A., and Vinet-Bonin, A. 2009. Ethical considerations in cross linguistic nursing. Nursing Ethics. 16 (6), pp. 813-26. Coleman, P.K., Reardon, D. C., Strahan, T., and Cougle, J. R. 2005. The psychology of abortion: a review and suggestions for future research. Psychology Health. 20 (2), pp. 237-271. Duffy, A. 2008. A concept analysis of reflective practice. Determining its value to nurses. British Journal of Nursing. 16 (9), pp. 1400-1407. Gibbs, G. 1988. Learning by doing: A guide to teaching and learning methods. Oxford: Further Education Unit, Oxford. Jacobs, E., Chen, A. H.M., Kaliner, L.S., Agger- Gupta, N.et al. 2006. The need for more research on language barriers in health care: A proposed study research agenda. Millbank Quaterly. 84 (1), pp.111-133. Jirwe, M., Gerrish, K., and Ermami, A. 2010. Student nurses experiences of communication in cross cultural care encounters. Journal of Caring Sciences. 24 (3), pp. 436-444. Kane, R. 2009. Conscientious objection to termination of pregnancy: the competing rights of patients and nurses. Journal of Nursing Management. 17, pp. 907-912. NHS Institute for Innovation Improvement. 2010. Delivering same sex accommodation. www.institue.nhs.uk/delivering_same_sex_accomodation Nursing and Midwifery Council, 2008. The NMC Code of Professional Conduct: Standards for Conduct, Performance and Ethics. London: Nursing and Midwifery Council. Nursing and Midwifery Council, 2006. Conscientious objection A-Z Policy sheet. www.nmc-uk.org/aframedisplay.aspxx?documentID-1562. (accessed 18th Sept 2012) Pud, D., and Amit, A. 2005. Anxiety as a predictor of pain management following termination of first trimester pregnancy. Pain Medicine. 6 (2), pp. 143-148. Royal College of Midwives (1997). Conscientious objections position paper 17. www.rcm.org.uk ( accessed 18th Sept 2012) Royal College of Nursing. Transcultural care of adults. www.rcn.org.uk/developmental/learning/transcultural/adulthealth/sectionone (accessed 18th Sept 2012). Sellman, D., and Snelling, P. 2010. Becoming a nurse: a textbook for professional practice. Pearson Education Ltd: China. Veiga, M.B, Lamm Gemeinharat, C., Houlihan, E., Fitzsimmons, B.P., et al. 2011. Social support in the post abortion recovery room: evidence from patients, support persons and nurses in a Vancouver clinic. Contraception. 83(3), pp. 268-73.

The Various Symptoms of Autism :: Autism,

Two to six children out of every thousand will end up with Autism. Autism is one of the fastest growing disorders with a great amount of studies being put behind it. With its vast amount of different signs and symptoms, different forms, how its treated, and arguments about how exactly the disorder came to be , Austin can very well be one of the most confusing, and researched disorders, for its a disorder that stirs up tons of questions but yet gets hardly any answers. Autism is usually developed between ages of one and three, it effects communication and how the child interacts with others. It is defined by behaviors of the child and â€Å" spectrum disorders† that re different with each person. (About Autism, 2008, para 1). Symptoms of autism can very in many different ways, and even different categories. Take the category of social interaction and relationships symptoms include : non verbal communication development problems such as , eye - to - eye gazing, body language, an d facial expressions, failure to make friends with people their own age, lack of interest, and lack of empathy. The category for verbal and non verbal symptoms include : Delay or lack when learning to talk, about forty person of people with autism never speak, problems with starting, and keeping conversations, repetitive use of language, and difficulty understanding what someone is saying. Finally the category of interests and play include : unusual focus on pieces, preoccupation on certain topics, a need for the same routine, and stereotyped behaviors like hand flapping and body rocking. ( Autism Spectrum , 2009 ). Kids with autism usually show signs within the first three years. Signs can be difficult to notice at first even though a child with autism has it at birth. Children at a young age might not be interested in simple common games such as peek a boo, and may not like to be held. They also may seem to have problems with their hearing ability. The child may not seem to be abl e to hear you and does not respond, but when hearing a distant noise like a truck or train, this will get their attention immediately. Teens with autism seem to start changing their behavior. They may seem to excel in certain skills but with that their ability to understand and relate to others expressions. They also seem to have more of an issue understanding and going through things with emerging sexuality and puberty.

Email Services and Customer Privacy in Light of Googles Gmail Service :: Internet

Email Services and Customer Privacy in Light of Google's Gmail Service Introduction Should email customers opt to give up their private correspondences to corporations in return for the promise of more overall privacy, as well as other incentives? Or should corporations be prevented to use the contents of email for any purpose, imposed by a government data privacy law, whether consent is given or not? In the case of the US-based corporation, Google, with its Beta introduction of Gmail[1], a new free email service, a customer who signs up to Google's new email service and its Privacy Policy [2] and Terms of Use [3], also signs up to have their email's contents read by a computer and processed by Google. This effectively announces that they have no expectations of the privacy [4] of anything related to their email, even what is written to them by other parties. Which, in turn, allows for one's 4th Amemdment rights to be further diluted because the "criteria for determining that a search is constitutional is: if it does not violate a person's reasonable or legitimate expection of privacy." [4,7] Will Google's bold move start a wave of new uses of customer's "private" data that may further errode privacy by showing that our expectations of our personal mail, phone conversations, or other forms of communications, are public domain, or atleast free to bartar with in order to obtain other services? At what point can this spiral effect on our rights to privacy be reversed, if at all? Already, there have been complaints from Europe [1], where there exists stricter data protection policies than the US,due to many factors that include the events of September 11 as well as the stance on self regulation on privacy issues here in the US[5,6]. Atleast 31 organizations "have written a letter calling upon Google to suspend its Gmail service until the privacy issues are adequately addressed." [9]the Gmail Services and their Issues Here are some of Gmail's proposed services and some Pro's and Cons. First off, the service entices customers to join by providing one GigaByte of email storage. This gives customers a good reason to switch and then stay, but it also allows for the storing of other sensitive information other than text that may have future privacy issues [1]. Secondly, the data may be stored indefinitely, even after the user deletes it or terminates their account.

Guilt in Macbeth Essay -- Macbeth essays

Guilt in Macbeth      Ã‚  Ã‚  Ã‚   There is a large burden of guilt carried by Lady Macbeth and Macbeth in Shakespeare's tragedy Macbeth. Let's look at this situation closely in the following essay.    Fanny Kemble in "Lady Macbeth" asserts that Lady Macbeth was unconscious of her guilt, which nevertheless killed her:    A very able article, published some years ago in the National Review, on the character of Lady Macbeth, insists much upon an opinion that she died of remorse, as some palliation of her crimes, and mitigation of our detestation of them. That she died of wickedness would be, I think, a juster verdict. Remorse is consciousness of guilt . . . and that I think Lady Macbeth never had; though the unrecognized pressure of her great guilt killed her. (116-17)    In "Memoranda: Remarks on the Character of Lady Macbeth," Sarah Siddons mentions the guilt and ambition of Lady Macbeth and their effect:    [Re "I have given suck" (1.7.54ff.)] Even here, horrific as she is, she shews herself made by ambition, but not by nature, a perfectly savage creature. The very use of such a tender allusion in the midst of her dreadful language, persuades one unequivocally that she has really felt the maternal yearnings of a mother towards her babe, and that she considered this action the most enormous that ever required the strength of human nerves for its perpetration. Her language to Macbeth is the most potently eloquent that guilt could use.   (56)    Clark and Wright in their Introduction to The Complete Works of William Shakespeare explain how guilt impacts Lady Macbeth:    Having sustained her weaker husband, her own strength gives way; and in sleep, when her will cannot control her thoughts, she is ... ...1957.    Frye, Northrop. Fools of Time: Studies in Shakespearean Tragedy. Toronto, Canada: University of Toronto Press, 1967.    Kemble, Fanny. "Lady Macbeth." Macmillan's Magazine, 17 (February 1868), p. 354-61. Rpt. in Women Reading Shakespeare 1660-1900. Ann Thompson and Sasha Roberts, eds. Manchester, UK: Manchester University Press, 1997.    Shakespeare, William. The Tragedy of Macbeth. http://chemicool.com/Shakespeare/macbeth/full.html, no lin.    Siddons, Sarah. "Memoranda: Remarks on the Character of Lady Macbeth." The Life of Mrs. Siddons. Thomas Campbell. London: Effingham Wilson, 1834. Rpt. in Women Reading Shakespeare 1660-1900. Ann Thompson and Sasha Roberts, eds. Manchester, UK: Manchester University Press, 1997.    Wilson, H. S. On the Design of Shakespearean Tragedy. Toronto, Canada: University of Toronto Press, 1957.

Learning Theory of Career Counseling Essay

The original theory (Krumboltz et al, 1976, Mitchell & Krumboltz, 1990), known as Career decision making social learning theory has recently been improved to the learning theory of career counseling (Krumboltz and Mitchell, 1996). The latest version tries to combine realistic ideas, research, and procedures to offer one hypothesis that goes beyond an explanation of why individuals hunt for various jobs. Most recently, Krumboltz developed and integrated thoughts about the function of chance when it comes to career decision making. Synopsis of the development of this theory is given below. At the heart of Krumboltz’s thinking is Bandura’s Social Learning Theory (SLT). Bandura identified a total of three types of learning experiences which include: The Instrumental learning experience This results from direct experience when an individual is positively reinforced or punished for some behavior and its associated cognitive skills Associative learning experience Results from direct experience together with reinforcement when an individual associates some previously affectively neutral event or stimulus with an emotionally laden stimulus. The Vicarious learning experience Here is where people learn new behaviors plus skills through observing behaviors of other individuals or even through the media. 1)  Ã‚  Ã‚  Ã‚  Ã‚   SOCIAL LEARNING THEORY OF CAREER DECISION-MAKING (SLTCDM) This particular theory aims at informing clients career decision making options at the same time utilize the triadic reciprocal interaction concept. The role of instruments and associative learning is also emphasized. The practitioner’s tools are therefore reinforcement and modeling. The application of this theory to practice involves the practitioner’s effort to categorize and correct any wrong beliefs held by the client regarding th process of decision making. It was developed to answer the following questions: why people enter particular educational course or jobs; why they may modify course at some stage in their lives; Why individuals may show various desires for different activities during different points in their livelihood. The following are identified as influential in these processes 1.1 Influential factors: Krumboltz examines the impact of four different groups of factors: 1. Genetic Endowment and Special Abilities race gender Physical looks and traits People differ both in their capacity to gain from learning experiences and to get access to various learning experiences as a result of such types of hereditary qualities. 2. Environmental Conditions and Events Social, cultural & political Economic forces Natural forces & resources. They are normally out of every person’s control. Their influence can be planned or unplanned. 3. Learning Experiences Each individual has a unique history of learning experiences that results choice of profession. They often don’t recall the specific trait or series of these learning experiences, but they also recall those general conclusions from them (e.g. I love animals/working with children). The two main kinds of learning experiences as mentioned in this theory are: Instrumental learning experience It consists of: Preceding circumstances/stimulus; Behavioral responses (overt & covert); Consequences. Associative learning experience This is where individuals perceive an association involving two or more sets of stimuli in the surrounding. However, this in most cases could result to occupational stereotypes. 4. Task Approach Skills Interactions with learning experiences, hereditary characteristics, and finally ecological influence result in the improvement of task approach skills. These include: personal standards of performance; work habits; Emotional reactions Formerly acquired task approach skills applied to a new undertaking or problem both influence the outcome of that task or hitch may they themselves be modified. 1.2 Resulting cognitions, beliefs, skills & actions: As a result of the complex interaction of these four types of influencing factors (i.e. genetic endowment, environment, learning and task approach skills), people form generalizations (beliefs) which represent their own reality. These beliefs about them plus the world of work influence their method of approach towards learning new skills and finally affect their ambitions as well as their actions.   . The SLTCDM refers to people’s beliefs about themselves as either: Observation of the Generalizations: An overt or covert statement evaluating ones own performance or assessing one’s own benefit and principles. Involves a constant assessment of our own performance; View of the World Generalizations: Observations about our environment which is used to forecast what will happen in the future and in other surrounding (e.g. the caring professions). 1.2 Resulting cognitions, beliefs, skills & actions: As a result of the complex interaction of these four types of influencing factors (i.e. genetic endowment, environment, learning and task approach skills), people form generalizations (beliefs) which represent their own reality. These beliefs about them plus the world of work influence their method of approach towards learning new skills and finally affect their ambitions as well as their actions. The SLTCDM refers to people’s beliefs about themselves as either:

15 and 17 inch Multimedia LCD TVs: A Comparison

In the case of comparing a 15 inch multimedia LCD TV system with that of a 17 inch one for the purposes of deciding product continuity, one of the most important factors to be considered is its appeal to the buying public. In this case, the scenario is such that the 15 inch model is quickly losing favor with many customers, while its counterpart is enjoying a rise in sales, buoyed by excellent reviews of the product. Given the options available, I would have to say that two plans of action are equally desirable in dealing with the situation. The first would be to modify the product’s (15 inch LCD) features, styling or performance. It is entirely possible that the reason lesser customers are buying the product is merely because of a physical attribute. Perhaps customers no longer find it modern or state of the art in terms of the overall â€Å"look and feel.† Maybe its technical capabilities are easily dwarfed by the competition. Either way, modifying or â€Å"tweaking† the product’s attributes could bring about renewed interest among potential buyers. However, another option would be to simply discontinue the 15 inch model and focus solely on the 17 inch one. After all, why stick with a losing product? Eventually, profits coming from other areas would only be overshadowed by production and operational costs of this product. By discontinuing it entirely, even more people may become amenable to purchasing the 17 inch model, thus reducing company expenditures while maximizing profit. Nevertheless, in the world of business, only one option must be chosen and this choice almost always involves considerable risk. For this situation, I would have to go with choosing option one first, before doing the second. I would first see if a revitalization of the 15 inch product would change the way customers see it and subsequently cause renewed interest. If it still fails, then a discontinuation would be in order. This way, I can say with certainty that all viable avenues of decision were considered and exhausted before giving up on the product entirely. References Kotler, P. & Armstrong, G. (2005). Principles of Marketing. Prentice Hall: 11th ed. Hill, C. & Jones, G. (2006). Strategic Management Theory: An Integrated Approach. Houghton Mifflin Company: 7th ed. Miller, W. (2001). Proactive Sales Management: How to Lead, Motivate and Stay Ahead of the Game. Broadway, New York: American Management Association

The Benefit of Pilates

The Benefits of Pilates A refreshing mind-body workout Pilates gets your mind in tune with your body. By emphasizing proper breathing, correct spinal and pelvic alignment, and complete concentration on smooth, flowing movement, you become acutely aware of how your body feels, where it is in space, and how to control its movement. The quality of movement is valued over quantity of repetitions. Proper breathing is essential, and helps you execute movements with maximum power and efficiency. Last but not least, learning to breathe properly can reduce stress. Build strength without â€Å"bulking up† – gain long, lean muscles and flexibility Conventional workouts tend to build short, bulky muscles – the type most prone to injury. Pilates elongates and strengthens, improving muscle elasticity and joint mobility. A body with balanced strength and flexibility is less likely to be injured. Develop a strong core – flat abdominals and a strong back Building on the principles of Joseph Pilates, Pilates exercises develop a strong â€Å"core,† or center of the body. The core consists of the deep abdominal muscles along with the muscles closest to the spine. Control of the core is achieved by integrating the trunk, pelvis and shoulder girdle. Create an evenly conditioned body and prevent sports injuries In conventional workouts, weak muscles tend to get weaker and strong muscles tend to get stronger. The result is muscular imbalance – a primary cause of injury and chronic back pain. Pilates conditions the whole body, even the ankles and feet. No muscle group is over trained or under trained. Your entire musculature is evenly balanced and conditioned, helping you enjoy daily activities and sports with greater ease and less chance of injury. Be confident and safe No other exercise system is so gentle to your body while giving it a challenging workout. Many of the exercises are performed in reclining or sitting positions, and most are low impact and partially weight bearing. Pilates is so safe, it is used in physical therapy facilities to rehabilitate injuries. And be challenged Pilates is also an extremely flexible exercise system. Modifications to the exercises allow for a range of difficulty ranging from beginning to advance. Get the workout that best suits you now, and increase the intensity as your body conditioning improves. Learn efficient patterns of motion Pilates exercises train several muscle groups at once in smooth, continuous movements. By developing proper technique, you can actually re-train your body to move in safer, more efficient patterns of motion – invaluable for injury recovery, sports performance, good posture and optimal health

Andy

Hello everyone, and thank you for coming today. I start this meeting at Second. II. Explain activity . Motion. A. Today we are going to be making scented sachets, or Axing ABA in cell abortion of the Dragon Boat festival which is on June 2nd. Also, for those of you who are l. Here for the extra credit, you must stay for the entire activity and show Mrs†¦ Hung your finished product before you leave b.So that you are all familiar with what the dragon boat festival is we will be itching a video about the history of this festival, why it is celebrated, and what people do on this day. Pay attention because we will be asking questions after the video Is over. L. What Is this festival know as In Mandarin? A. Duane Joel ii. On the Chinese lunar calendar, when is the festival held? A. May 5 Who's death is this festival commemorating? Iii. A. Qua Yuan iv. Why did he commit suicide? A. The capital of his kingdom was overrun by the enemy v. How did he commit seclude?He commuted suicide by d rowning himself In the river vi. What do people eat when celebrating this day? A. Gong xi or Rice dumplings vii. How did the tradition of the dragon boats come to be? A. The legend that local people paddled out on similar like boo tats to retrieve Qua Yuan's body What are the Axing ABA believed to do? A. They are believed to ward off evil x. What are some fillings that are put inside the gong Uzi? A. Bean paste, ham, and egg yolk x. What are Axing ABA traditionally made of? A. Colorful silk cloth, Silk Ill. Activity a.You all should have gotten 2 two felt cut outs, a needle, and yarn. Is anyone missing anything if you are raise your hand and one of our counsel me members will come and give you whatever you're missing. IV. Directions a. Try to follow along with me as I read you the directions, and project what 1 . First, Thread the yarn through the needle, and meet the end together and tie them in a knot. 2. After you have done that, starting from the edge of the right ear, weave the needle through all of the holes until you get to the edge of the right ear. 3. Oh should have al received cotton, and some scented material Put the cotton in and then put the scented material in 4. Once both the cotton, and the scented material are in, continue weaving until you reach the point in which you started 5. Tie a knot to prevent your Axing ABA from opening. 6. A pair of scissors will be passed around to cut off the excess yarn. V. Finish meeting a. Okay, that's it. If you came here for extra credit don't forget to show Mrs†¦ Hung before you so that you leave and sign out. B. I sojourn this meeting at . Motion. Second

Task of a group leader Essay Example | Topics and Well Written Essays - 500 words

Task of a group leader - Essay Example in accomplishing its objectives by correctly diagnosing how well the group is functioning as a problem solving or decision making entity and to as well intervening to alter the groups’ operating behaviour. Ideal leadership implies a forward motion of an organisation in the positive direction. The critical capabilities of an ideal leader include; having a vision, values that constitute his or her philosophy, wisdom and courage that compose the leader’s personal composition and as well should have the trust and voice that enable them to influence others. Some vital leadership conditions that are necessary for the ideal leadership capacities include a place where the leader can hold sway, a period that calls for their leadership, a position that conveys leadership authority and a people who are ready for leadership. It is important to note that failure in leadership is related to unfavourable conditions or inadequate capital. Ideal leadership implies a forward motion of an organisation in the positive direction. Confrontation in the course of operation is at times necessary and forms an appropriate administrative technique to ensure the safe and efficient operation of any department or group. Administrative confrontation refers to the encounter where the group leader encourages the members to acknowledge something that is painful or objectionable and if and when used appropriately, it is a powerful tool in facilitating the resolution of problematic behaviours. Confrontation must be mastered over time through careful attention to person-centred techniques and strategies. For example, the need for direct engagement and correction must be balanced with the support and consideration for how it will affect feelings and what it will do to the relationship between the leader and the member. The most effective confrontation strategy is the direct, assertive, angry confrontation where if something gets one angry, they first have to identify the exact cause of the anger,

W3Q-Executing and implementing project portfolio management Assignment

W3Q-Executing and implementing project portfolio management - Assignment Example NDT-Solutions, a private sector company specializing in development and construction of facility for non-destructive testing laboratory, takes a conventional approach to project management mainly through assigning projects to departmental managers. This approach functional managers to act as project managers while performing their primary duties in parallel, a practice which was very common in 1960s (Kerzner 2010). A major reason for such an approach was the lack of appreciation for project management methodology and best practices as identified by Project Management Institute in PMBOK (2008). Thus projects in the company normally initiated within from the departments without considering their relevance to the organizational business strategy. Thus majority of the projects were a result of self-initiative even without support and consent of management. In addition, internal politics and individual interests barred projects and their outcomes to be visible to other departments unless materialized. Thus other departments who may have significant role in the project execution or may have been impacted by the project outcome were, in fact, alienated from the project. Every department struggled to portray its project as success while endeavoring to undermine the efforts made in other departments. This impacted the overall potential of the company to achieve synergy of its resources. The end result was duplication of projects, inefficient utilization of the resources and discouragement of any innovative ideas at the organizational level. Besides its drawbacks, the approach has advantages in terms of expanding experience in project management and improving the skills; however, lack of training and appreciation of a standardized project portfolio management approach would increase risk of inefficient resource utilization and duplication of efforts especially when the company is managing multiple projects. According to Kerzner (2010), â€Å"portfolio management is

Qualities of manhood Essay Example | Topics and Well Written Essays - 500 words

Qualities of manhood - Essay Example Fourth, do feel the cool waters of Niagara Falls’ deep expanse. Consequently, implementing such activities will make you understand that nature is your friend during times favorable and unfavorable manhood situations. Further, do make your best decisions during manhood (Bouyssou 16). First, do determine the problem. Next, do gather valid and relevant data. Third, do list down probable alternatives that may resolve the problem. Lastly, do implement the best alternative. Consequently, these activities ensure better decisions during your manhood years. In terms of conquering life’s challenges, learning will enhance your chances. First, do start learning starts at home (Donoghue 115). Second, do accept your parents unselfishly showering you with their growing up experiences in order to better overcome the grinding uphill climb called life. Third, do learn everything from your teachers consequently, doing these activities will equip you to surpass of life’s formidable challenges. Moreover, do prepare for possible unfavorable situations during manhood (Lliff 107). When in California, do prepare for forest fires. When in Boston, do prepare for bombing surprises. When in Florida, do prepare for hurricanes. When in New York, do everything to avoid being hit by air attacks. Consequently, preparation will reduce the ill effects of unfavorable manhood situations. Additionally, do prepare for life’s unexpected surprises during manhood (Bouyssou18). Do prepare for possible appearance of unidentified flying objects. Do prepare for unexpected tornadoes. As an expectant father, do prepare for twins to appear. Consequently, preparation for surprises will train you to inject acts that will reduce possible unfavorable manhood outcomes. Further, do learn everything needed to shorten your path to achieving your own preset goals and objectives in life (Donoghue 118). Do learn from the masters. The masters include the textbook

Critical analysis Twelfth Night Essay Example | Topics and Well Written Essays - 750 words

Critical analysis Twelfth Night - Essay Example Although categorized as a romantic comedy, relating the story of a pair of twins washed up separately upon the same shore, each thinking the other is dead, Shakespeare’s Twelfth Night provides a great deal of this kind of social commentary as the two youths become involved with nobles they meet in their journey back together. By analyzing a single scene of this play, one can begin to understand how Shakespeare managed to convey social position and degree of intelligence in such a way that calls into question the prevailing social assumptions of his time. The scene is divided by the arrivals of two of the characters to Olivia’s house that quickly demonstrate the difference of social classes existent in England at the time. At the opening of the scene, Feste, the house jester, returns after an unexplained absence and finds it necessary to charm his way back into his mistress’ good graces. According to Richard Holinshed, â€Å"These men are profitable to none; for, if their condition be well perused, they are enemies to their masters, to their friends, and to themselves† (1580). Thus, his behavior seems to suit his station as in attempting to ease his way back into the household, he distracts the other characters from pursuing his personal activities by making jokes until the scene is interrupted by the arrival of Viola, disguised as the servant Cesario, delivering a message of love from Duke Orsino for the noblewoman Olivia. The conversation between Olivia and Cesario sparks an immediate and intense interest from Olivia, who recognizes Viola belongs to her own upper class. In both halves of this scene, language variety reveals social class as well as sincerity of intention within the characters portrayed. Feste changes his language style depending upon whom he is speaking with, making it possible for him to switch from one class to another simply by changing his means of communicating. As he speaks

Employment laws for business Case Study Example | Topics and Well Written Essays - 250 words

Employment laws for business - Case Study Example 2. In this situation Alvin does not have a strong claim for age discrimination. The police department prefers to utilize younger officers. This is for the safety of other officers as well as the safety of the general public. Moreover, the department does not require Alvin to retire. However, many employees choose to retire at the age of 50 this is no where stated as a requirement. Although Alvin's job description has changed he was given a suitable replacement. In addition Alvin was not asked to take a pay cut or work other hours. Although Alvin may not be satisfied with this new position it is in the best interest for society. 3. Carter does not have a claim for age discrimination based upon the facts given. The company needed to lay off employees due to economic downfalls. Layoffs during poor economic times are often an option utilized by employers. Unfortunately there is nothing the company can do in regard to the economic situation. Carter will be eligible for unemployment as the company has not debated this claim. Moreover, Alvin has only been with the company two years.

Interpersonal effectiveness- managing conflicts Research Paper

Interpersonal effectiveness- managing conflicts - Research Paper Example It is obvious that those with excellent interpersonal skills in an organization are expected to be more useful than those with poor interpersonal skills (Dyck et al, 2010) Interpersonal skills not only apply to talking to a single person but also it matters and affects our personality while we talk and communicate in a group. It does not include only how we communicate with fellow members but also it shows our confidence and courage to understand by listening carefully to others. Interpersonal skills are not only confined to communication expertise but it consists of problem solving ability, how promptly and accurately we make decisions at the right time and how do we manage and control ourselves while under stress. Those people with excellent interpersonal skills are very successful as compare to average people both in personal and professional lives. They look confident, composed, charismatic and calm when under pressure. One can easily spot these qualities in such people those are around you. Once you come to know about your interpersonal skills, it will benefit you by improving and developing it. Being more aware of your interpersonal skills can help you improve and develop them (Corey et al, 2010). People have interpersonal skill that is why they know how to react to what others say. We also know that when we say how the others will feel, think and react. As time passes, we improve interpersonal skills by paying attention to what we say and what we listen to. Always remember that the more we practice and spend time to develop these skills, the more we learn and improve (Field et al, 2001). There are so many skills, which helps us to be successful in so many walks of lives. However, the base for several dimensions of our lives is based on decent interpersonal skills, as these skills are important for our personal relationships, professional lives and social affairs. These are the foundations on which we can improve our skills.

Economic Growth Essay Example | Topics and Well Written Essays - 1750 words

Economic Growth - Essay Example This will effectively increase interest rates. Along with this, there will be an impact on aggregate output as output will increase with the increase in government spending. As G will increase, this will be impacted in the short run by a decrease in investment, as the supply of money in the banking sector will decrease. This will effectively increase interest rates. Along with this, there will be an impact on aggregate output as output will increase with the increase in government spending. Thus the aggregate demand will go up. This does increase private income and creates a multiplier effect to increase the output. In the money market, the money supply will reduce the banking system; on the other hand, there will be money creation due to increased government spending. A money multiplier effect will take place and the money supply will increase. If the effect of money supply increase by increased government spending is higher than the decrease caused by the reduction in the banking sector then interest rates will fall. On the other hand, if the impact of the increased government spending is higher than the impact of decreased money supply in the banking system then the interest rate will rise. Thus according to the classical model, there will be an immediate increase in price as the â€Å"invisible hand† will be there at work and balance the forces of supply and demand. Interest rates will go up due to the reduction in money supply in the banking sector. On the other hand, there will be a factor pushing the money supply up. Thus a balance will be created between money supply and money demand. Effectively the money that was kept in banks will be circulated to the public, thus creating the money multiplier effect, or creating secondary forms of money. Regarding employment, employment will remain constant in the classical model as the adjustment will be on prices and not on aggregate demand and supply.

SLP 4 When a company does not have a large IT department Essay

SLP 4 When a company does not have a large IT department - Essay Example Information System Planning and Selection for the company that is represented in this particular case study wholeheartedly claims that they have readily available functional specialists to assist customers that their services consist of, "information system (ERP) needs analysis, functional specifications, development of a Request For Proposal, evaluation of responses, vendor selection, and contract negotiations. For existing information systems, we will assess current performance and expectations against end-user needs, and develop short term and long term plans for improvement" (Education, 2008). With regard to higher education (which is their specialty), here are several projects that a prospective customer can choose from when it comes to Information System Planning and Selection. ... Judging from their list, they offer a lot more as far as services as our company does. Leveraging a powerful combination of the best industry-proven practices and leading standards, strategic vision, a vast spectrum of technical and technological competencies, Softerra offers its clients a comprehensive suite of IT services including Strategic Business Planning, Software Consulting, Software Design, Project Management Resources, Re-engineering, Software Upgrades and Website Enhancement, and Rapid Application Development, Custom Software Development, Custom Web Application and Development, Custom Database Design along with Development and Marketing, PDA Software Development, Custom Web Page Design and Original Artwork, and Information Technology Consulting. This is not an all-inclusive list, which is even more impressive (EduTech, 2008). The third directly competing company that was located was IBS. "IBS relevant IT consulting services to mid-size and Fortune 500 companies alike" (Softerra, 2008). Their main competencies include .NET and Java Development and Integration, Custom Development Solutions, Data Management Solutions, Information Worker Solutions, Advanced Infrastructure Solutions, Advanced Infrastructure Solutions, and more. A particularly intriguing company was Gatesix. They are known as a virtual consulting firm, serving the online community. According to their website: A smart company concentrates on its core business competency and leaves other tasks to those with specific expertise. Let the specialists at Gatesix save your company valuable timewith expert technology consulting. Our consulting staff will help smooth your

Torts Of Negligence Essay Example for Free

Torts Of Negligence Essay Torts of negligence are breaches of duty that results to injury to another person to whom the duty breached is owed. Like all other torts, the requirements for this are duty, breach of duty by the defendant, causation and injury. However, this form of tort differs from intentional tort as regards the manner the duty is breached. In torts of negligence, duties are breached by negligence and not by intent. Negligence is conduct that falls below the standard of care established by law for the protection of others against unreasonable risk of harm. The standard measure of negligence is the omnipresent reasonable person standard. The assumption in this case is that a reasonable person is never negligent, thus the degree of care required is that of a reasonable person.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The creation of tort of negligence is a very important tool by which gaps in the law is filled. Often, actions require that some wrongful intent be present in the mind of the actor. However, intent is a difficult thing to prove. Moreover, there are cases where injuries arise without intent to cause them, but which necessitates compensation or correction by the person causing the injury, albeit negligently based on justice and equity. The vast coverage and minimum requirement of negligent torts give persons injured by these kinds of acts a definite remedy in law. However, important and useful as it is, the question arises as to whether the state should really punish negligence. It is easy to know why intentional acts should be punished. The deliberateness of the act shows the degree of moral corruption or perversity of the actor. However, negligent acts are just a degree higher than accident. Like accidents, simple negligence is sometimes unavoidable. Everyone is bound to be negligent once and while. The only difference is that some negligent acts are lucky enough not to result to injury. To punish each and every negligent act that results to injury is to reward those who are lucky enough for their negligent acts not to result to injury.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It becomes more problematic when a person considers liability imposed on persons other than those who committed the breach. An example of this the strict liability tort wherein a person is made liable even if he is without fault. This strict liability often exist in inherently dangerous activities or activities vested with public interest such as products liability, explosives and keeping of dangerous animals. Another is as regards persons who are made liable for the negligent acts of incapacitated persons under their care such as guardians and parents. They have not done anything to injure others and most of the things for which they are made liable happen beyond their control, but the state makes them liable for the damages caused because no one else may be made liable.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The law justifies all these through the word responsibility. Everyone has a responsibility for their actions. Everyone has a duty to avoid injuring others. This is the other side of the ethical dilemma. If the actor who committed the breach may find it unfair to find himself liable for the damage caused by a minor negligence, the party injured may also find it unfair to find himself burdened by the damage caused to him by the party who caused the breach. I believe what occurred is just a weighing down the scale of justice. It was a choice of which is more unfair. To burden the negligent party or to burden the innocent party who is damaged.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This same word, responsibility, is also used to justify strict and vicarious liability. Parents, guardians, employers and other similar persons are responsible for their wards and employees. I think this is also a balancing of the scale. Due to circumstances such as incapacity in law of inability to pay, the injured party may be again left with the burden of his own injury. Again, the law finds it less unfair to make people who are charged with responsibility and are thus deemed to be in a position of relative control, by which they can avoid damage, liable for the injuries that may result from the negligent acts.

Control risk Essay Example for Free

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 are 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.