Fiction and Monkey House free essay sample

The Irony of the Kurt Vonnegut’s Works that Can be Seen in the Welcome in the Monkey House and Who I am this Time. Kurt Vonnegut is one the best writers in the world. He is one of the post modernism’s writers. He is best known as the author of Slaughter-Five. Kurt Vonnegut wrote of satirical novels whose central theme is life’s cosmic joke on humanity. Vonnegut also a science fiction author and he is known as a dystopian writer’s. Some of his famous works is the collection of ‘Welcome to the Monkey House’ and ‘Who am I this Time’. Both of the stories tell about life’s cosmic joke on humanity. Now, I will describe about the irony of the Kurt Vonnegut’s works that can be seen in the Welcome in the Monkey House and Who I am this Time. Welcome to the monkey house is the collection of the short works by Kurt Vonnegut. We will write a custom essay sample on Fiction and Monkey House or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page And Who am I this Time is one of the collections among the short story in the welcome of the monkey house. Who am I this time is told about some one who can play many characters in the drama. The narrator is good actor; and he is a director too he can play many characters that expected to him and he is a director too, and Harry Nash is the biggest actor that the club has. Firstly, he got a character as a salesman of storm windows and doors, and he said that the highest rank that he ever held on stage was either butler or policeman. After that, the narrator meets with a pretty girl that is Helene Shaw and asks her to play the Stella’s character. Harry Nash is good actor too, even somebody said that harry ought to go a psychiatrist so he could be some thing important and colorful in real life. He like lost anything, and one time he said that â€Å"who am I this time? †. When the play of this story, Helena Shaw cannot plays Stella’s the character as well as expected to her. And the director searched a new one to play Stella’s character. But in the end, she can find the character and can play it well. The narrator said that â€Å"the part of Stella is yours†. And Harry and Helena play the character together. Finally, they married and said one thing to the narrator â€Å"Who are we this time? †. In the Who am I this time, the author made us think to differentiate the real life and the acting. The author can separate the two worlds but it is like allied. It is the irony that, the character of this story, that is Harry Nash and Helena Shaw can play the character in the play, but they can play their character in the real life. It can be seen when Harry Nash plays the character of Abraham Lincoln, he can make his spouse fall in love with him, as a Harry Nash and as Abraham Lincoln. And in the end of the story, there is another irony that is when Harry Nash and Helena Shaw get married. They said that â€Å"who are we this time†, it means that they will play many character in their life until they die. There is another story of Kurt Vonnegut that contain of Irony element in the work that is Welcome to the monkey House. Welcome to the monkey house is containing of irony element too. In this story, sex which is the natural behavior of human is forbidden by the government. Welcome to the monkey house told about the condition in the future which is the world has over population. This is the time when the population of the earth is 17 billion human beings. That is too many mammals that big for a planet that small. The people were virtually packed together like drupelets . And Billy the Poet who is a person who refused the ethical birth-control pill, so, he will got the penalty for that that is $10. 000 and ten years in jail. The world government makes a two-pronged to attack on overpopulation. One pronging is the encouragement of ethical suicide, which consist of going to the nearest suicide parlor and asking a hostess to kill us painlessly while we lay on Barcalounger. The other pronging was compulsory ethical birth control. Billy the Poet does not like to do it, because he think that, sex is the natural desire of human, and it cannot forbidden by government. One day Pete Crocker, the sheriff of Barnstable County, comes to the Ethical Suicide Parlor in Hyannis and announces to the two hostesses working there that Billy the Poet, a nothing head, was about to come to Cape Cod. Billy the Poet is known to be eager to deflowering hostesses, who are all virgins, and to send them smutty poems before he violates them, and one of the hostesses is Nancy McLuhan who is works in Barcalounger. After that, Billy the Port comes to Nancy to do a dirty thing. Nancy is repulsed by the whole action and insults Billy the poet. In the end, Billy the poet leaves her alone handing her a bottle of ancient birth control pills which prevent pregnancy but allow sexual intercourse. The label on the bottle says: Welcome to the Monkey House. So, the irony in this story is when government forbids their people to having sex, and gives them pills that made them like dying. Whereas, sex is the natural desire of human that cannot forbids by the government. It is according with Billy the Port statement to Nancy McLuhan that is one day he will make her understand that sexuality is a part of human nature and must not be suppressed by the Government. In the conclusion, I see that Kurt Vonnegut is the postmodernist writers that give the irony in his works that can be seen in the both of this story.

Special Needs essays

Special Needs essays What does it take to be successful when teaching students who have Special needs? It takes patience and professionalism, consistency, caring, and a sense of humor. There is not doubt about it, special needs students can be frustrating, infuriating, rude, disrespectful, and even dangerous. That is why it is important to be patient and professional when working with them. Teachers must always keep in mind why the students acts that way. Teachers do not need to take verbal attacks personally, but realize that they respect authority, and that a special needs student may not. Teachers must win special needs childrens trust over time, and it will take a lot of time. It is very important to be consistent with special needs children, and to create a predictable environment for them. Structure is very important to them because their out-of-school environment is usually very chaotic. When the teacher creates a predictable, structured environment, the special needs students can relax. An anonymous teacher once said, The systems are useful for keeping records and helping students see their behavioral progress, but that it meant nothing unless the teacher could hook the student. She meant that all the techniques in the world would never really work unless the teacher cares about, and believes in the student. Also, the student must care about, believe in, and trust the teacher. If this kind of relationship can be establishes, real behavioral change can take place. One of the greatest gifts we have is the ability to laugh at ourselves. Most problems in the special needs classroom can be avoided through humor. If the special needs teacher has a good sense of humor, he/she can teach the students to laugh at the situations that happen in life instead of taking things so seriously. Teachers have a real opportunity to make changes in students lives. Teachers often ...

LAWS310 Percy Vs. Derby (Write a persuasive argument) Essay

LAWS310 Percy Vs. Derby (Write a persuasive argument) - Essay Example This was how the case of Severson v. Elberon Elevator, Inc. was ruled. Severson was promised the ability to purchase real estate from Elberon Elevator, but Elberon Elevator breached this contract. The court came to the rightful decision that having Elberon merely pay damages would not be enough because the promised real estate was uniquely situated to Severson's needs; specific action would be required. (Iowa Supreme Court, 1977). Similarly, Percy was promised a unique piece of property that was uniquely situated to needs. Darby agreed by contract to sell Percy this one of a kind, hand-crafted gazebo that happens to be well-situated for Percy's hilly backyard. There are no other gazebos like it; no amount of money that Darby paid in damages could buy Percy what he was promised the ability to purchase. Darby also agreed by contract to move and install the gazebo into Percy's yard. No matter how much money Darby paid to Percy in damages, it has been clearly established that there are no other parties willing to undertake this installation. Due to the unique nature of the gazebo and rare willingness Darby showed to install it, Darby fully owes Percy specific performance. Those misguidedly in favor of the defendant, Darby, may point to the case of Yonan v. Oak Park Federal Savings, but they do so in error.

The Development of Amazon.com in Europe Essay Example | Topics and Well Written Essays - 1000 words

The Development of Amazon.com in Europe - Essay Example They expanded their Seattle distribution center, and added a center in Maryland. This allowed them to offer speedy delivery to customers in the east and in the west. In 1997 they added additional product lines, music and DVDs, but in 1998 it was evident that other online companies such as Buy.com, BarnesandNoble.com and CDNow were offering serious competition. Amazon.com chose to expand quickly to offset competition, adding several product lines. By 1999 in addition to books and music, the company offered video, drugstore, auctions, electronics and toys, software and video games, home improvement, lawn, patio, health, beauty, kitchen, and in 2000 partnered with ToysRUs and launched a computer category (Hammond & Chiron). By that time, their distribution centers had been increased throughout the country. The addition of cell phones, used products, and e-book store increased their volume. The company utilized Six Sigma (Define, Measure, Analyze, Improve, and Control) to improve their i nventory and record accuracy, finding their errors reduced by 50% in a year. With global marketing the way of the future, however, Amazon chose to expand into the European market and found it necessary to meet different challenges. Challenges Addressed in Amazon.eu It was quickly evident that methods that were successful in the United States would not work in Europe. The first challenge was to standardize and improve supply chain processes across Europe in the areas of vendor management, sales and operations planning, customer backlogs, and inventory management. Tom Taylor, Director of European Supply Chain Operations managed to meet these challenges by 2003 (Hammond & Chiron 209). In the meantime, other challenges had to be addressed beyond their acquisition of major online companies in Germany and the UK. For one thing, Germany had only one wholesaler and France had none so different acquisition methods had to be found. Amazon.co.uk and Amazon.de offered only books in 1998, adding music in October 1999 and auctions and zshops in November 1999. Amazon quickly became a leading online bookstore in UK and Germany. In September 2000 Amazon entered the French market with Amazon.fr built from scratch and offering books, music, video, and DVD produc t lines all at the same time. Amazon Japan was launched in November 2000 and the international segment of Amazon was beginning to represent a significant portion of Amazon's total revenue. Europeans, however, were less likely to have credit cards, less experience with mail-order shopping, and were more conservative in their shopping habits. In 2000 German retailers were not allowed to discount the price of books, and some online privacy issues were more sensitive in Europe than in the U.S., necessitating an agreement between EU and US government on treatment of personal and confidential data.

Finding something that will make it easier to plan your holiday Essay Example for Free

Finding something that will make it easier to plan your holiday Essay Finding something that will make it easier to plan your holiday It is not as easy as it looks to find a concept that you believe in and you think is going to make it easier or more convenient for people to travel. First I was trying too hard, finding something that would do amazing things, something that would be so new. Nothing came to my head, then I thought, why not just try something simple that I would like to have to help me planning my travels or for my friends. I had to stop trying to think something big as the small things are just as important when you are for example planning your trip. So after going through the thoughts that I was not going to find anything, something came into my head. Why not make a website that will help people travel around Iceland and maybe have an application that goes with it. I did some research before my presentation and found out what technology I could use. Then I went to class with the idea. Getting feedback and to work more with the concept After the presentation, the concept was more clear what it could have and what was needed to be done to get it going, as well as what more research needed. There were some new ideas from the class that in a way changed the purpose for the website and for the application. The research that had to been done was to look how many people could use it, maybe it would be a good idea to narrow it down in the beginning, so it would only be accessible for people that live in Iceland, to get the domestic tourism stronger, help people to travel in the own country before taking it further. So the concept was coming together and the next step was to do the research that had to be done to be sure that this would be possible for the travellers. Planning your dream holiday It is everyone’s dream to plan a dream holiday, it is not as easy as someone would think, there are so many information about different transport, activities, attractions, tours, accommodation and dinning. Putting all the information form each category into a database, each area would have its own database so it could work on its own as well as together. It is going to be a website as well as a application for I phone. The technology that Trip Sketch application is using with Green Traveller is similar as what is in this concept for the I phone, The focus going to be Iceland and not the USA or UK. For example for the website the customer will first have the opportunity to choose for how long the holiday is going to last and then what area of Iceland is interested for the customer. With that out of the way the customer can have the choice between the categories that were mention before, click on accommodation and there will be all the places in that area and if the customers click on for example a hotel they will get information about the hotel, where it is, how to get there, website, opening times and other important information. The customer can also save that hotel in his folder and later on compare different accommodations before booking the right one. This goes for all the things in the database. The application for the I phone is more for the customer on the road, following the technology as mention before with the opportunity to plan a day out. This is going to focus on domestic traveller at the beginning, if that is successful then it will be look at taking futher. What this concept idea will consist of The need to be able to make our own holiday in the comfort of your home is an increasing demand, this concept will help travellers build the dream holiday by going on a website, which will have multi choice questions so the person will answer questions related to what that the person would like to do on that holiday. It will look like questioners for the consumer and in the end the person will have all the information to plan and book the dream holiday. This site will only be available in Iceland for the start, if that goes well, then by time it will be open for international tourist that have Iceland on the list and there will be the opportunity to open a site for other countries if there is interest for it. The welcome page will consist of basic information about Iceland as well as safety tips for travelling in the country. There will be a demonstration on how the site works, similar to what is done on the website Just-Eat (Just-Eat 2010). On the page will be a sign in part, where the consumer will sign in and fill out basic information, like contact, age, gender, address and interests, this will create a username that will allow the consumer to log in anytime and will also store the searches that are conducted. There will be a â€Å"start your trip button† on the page that will take the consumer to the start of the exclusions process, the consumer will then be taken to a page where there will be a start of point choices. Like Region: the different region of the country – West, South, East, North and the West fjords. Adventure: for example; horseback riding, river rafting, hiking, sailing and more. Time: how long the trip can last, couple of hours, half a day, a day, week, month. Attractions: Culture and history: where the Icelandic culture and history are, like art galleries, museum, heritage centres, festivals for the arts and more. Based on the choice made, the consumer is taken to another page where there will be sub options to choose from, with the addition of accommodation. This process continues until the consumer presses finish and is presented with the result from the search that was undertaken. That would be called the travel plan and would give the consumer the insight of what kind of a holiday would be on offer. The opportunity is then available to book any aspect of the holiday right from the website. Like Travel option: booking a car rental, bus tickets or airplane tickets. Accommodation: hotels, country hotels, farmhouses, cottages, camping sites. Restaurants: would be able to make reservations for all the meals the consumer is thinking of having on the trip. Trips: the consumer would be able to book all the trips that would be on the travel plan. Tickets: to museums, festivals, shows and more. The flow chart below demonstrates the concept process of elimination to find the ideal holiday for the consumer. Figure 1.1 Flowchart for design concept The companies that want to take part in the website will need to create a retailer login, where the company will have to fill in an application form with all required information, such as Company name Type of activates: selected from a drop down menu. Location: where the company is based. Activities locations: where the activities are taking place. Dates: fill in a calendar with the upcoming activities. Prices: Range of package prices as well as prices for individual activities. Contact details: phone numbers, homepage, e-mails and contact person. Each company or business will have to fill out predetermined templates for each activity and these will then be available on the website instantly, the responsibility lies with each company to give accurate details. The templates are used so the website information is uniform for display to the consumer. A fixed charge will be taken for each booking that is made on the website, so the company will only pay if it gets business from the website. The website has two main objectives Assist the consumer in finding the ideal holiday. Assist local retailers in finding customers for the holiday activities. This is done by designing the website so that it only requires the input from consumers and retailers to function. Consumer input: search entries, holiday review, holiday request. Retailer input: holiday details, prices, dates. References: Just-Eat. (2010, November 17). Retrieved November 17, 2010, from Just-Eat: http://www.just-eat.co.uk/ What technology will support the concept and how Developing the concept will involve building up a web site that will take all the information that is needed and put it in the right places. Building up the website will go through several stages, taking the storyboard that is the foundation of the site (Sweeney 2008) and getting all the ideas on it is the first step, this gives the layout for the site at the beginning with the opportunity to improve further on. The second stage will be to get the information into the database that will be behind the web site as the storyboard is only the structure of the site but has no full information on it. The layout will have similarity to what TripSketch uses for the application Green traveller for the iphone . Using multi questions templates to plan a domestic holiday. It would be possible to take the website and turn it into an application for iphones or smart phones, which would then have to be in an area where there would be internet connection to be able to interact on the application and get the result straight into your phone. The concept is based around the use of a website as the interface for both the consumer and the retailer. This requires the development of a website interface that is linked to a database in which data is input or output to the interface. The consumers interface in one where the database is searched based on the input from the consumer is taken through a process of elimination. The consumer interface can be set up in many ways such as Search engine interface Single page multiple choice Multi page multiple choice The search engine interface allows the user to input any number of search terms and the n the database is searched and the results displayed. The pros of using this type is that it will make it easier for the consumer to find the activity that is on offer, however the user might not use the right words for the activity that will then resolve in not finding what is on offer. Single page multiple choice allows the user to input all choices on the same page and go straight to result page. This can be convenient if there are few choices in the form and holidays are mostly similar, the more the variety the more inconclusive the result will be. Multi page multiple choices allows the user to eliminate at each page before going to the next set of choices, this then only presents choices to the consumer based on its previous selections. Doing this the consumer will come to concentrated results and from there the user can select the ideal holiday. The retailer interface could have any numbers of styles to bring the data into the database as out of it, such as The website has employee that would take all the data that comes from the retailer and process them into the database that will then be available to the consumer through the website. The retailer would take all the data and put it into the database through the retailer interface on the website. That would then not require a special employee from the website and would then be more cost effective to the website. The site would be able to charge the consumers directly as bookings are made online, using online credit card facilities and possibly Paypal. In doing so the website can update the retailers account with the payment made and show the deducted amount to the website. The retailer is then paid on regular bases. The website could have a review interface for the consumer for a specific holiday that the consumer has undertaken. This would be an option for the user to do, as signed into the website and already gone on the trip, which would go into the database and be linked to the trip that the retailer has on offer as well as linked to the retailer. It would also be a possibility to have an comment box for the website that would give the consumer an opportunity to give comments on what could be improved data wise on the site as well as what has been done well and not so well. This data would then be send to the administrator for further improvement on the site The technology used for the website is widely used and thus easily implemented for this type of website. References: Bibliography Buhalis, D. (2003). eTourism Information technology for strategic tourism management. Harlow: Prentice Hall. Chris Cooper, J. F. (2008). Tourism; principles and practice. Harlow: Pearson Education Limited. Just-Eat. (2010, November 17). Retrieved November 17, 2010, from Just-Eat: http://www.just-eat.co.uk/ Nokia. (2010, November 15). Ovi daily app . Retrieved November 15, 2010, from Ovi store: http://blog.ovi.com/dailyapp/global/2010/08/travel-plans-in-your-future-try-tripsketch-green-traveler-for-nokia/ Page, S. J. (2009). Tourism management man; managing for change. Oxford: Butterworth-Heinemann. Sweeney, S. (2008). 101 Ways ti Promote Your Tourism Business Web Site. Jim Hoskins. Sweeney, S. (2009). 101 Ways to Promote Your Web Site. Jim Hoskins.

Purpose Of The External Audit Report Accounting Essay

Purpose Of The External Audit Report Accounting Essay This assignment is going to include a discussion on the perception of the external audit report, an explanation how and why wording in the external audit report has evolved, as well as an explanation and discussion on the IAASBs proposals and a comment on possible future developments. Purpose of the external audit report When dealing with the purpose of the external audit report it comes down to who is being asked the question as there are many perceptions as to what exactly the purpose actually is. The Institute of Chartered Accountants in Australia believe The objective of the financial statement audit is to add credibility to managements financial statements. (The Institute of Chartered Accountants in Australia 2008). They also go on to say how an audit allows different user groups to feel more confident in an entitys financial statements because there is reasonable assurance that a true and fair view is present. (The Institute of Chartered Accountants in Australia 2008) However some users of accounts see things differently Others felt that the auditor should not only provide an audit opinion, but also interpret the financial statements in such a manner that the user could evaluate whether to invest in the entity (McEnroe Martens, 2001: 347). Looking at things from yet another angle the law also has an opinion on the purpose of auditors and audit reports, in the famous case of Kingston Cotton Mills Co. (1896) Lord Justice Lopez stated An auditor is not bound to be a detective, or, as was said to approach his work with suspicion, or with a foregone conclusion that there is something wrong. He is a watchdog, not a bloodhound. (Court of Appeal 1896) Basically meaning the audit report can never be guaranteed to have zero errors. To summarise things a just definition that probably would be accepted by a majority of parties is that the purpose of an external audit report is to express an opinion as to whether or not the information presented in the financial statements reflects the financial position of an organisation at a particular date, thereby providing reasonable assurance of a true and fair view. However different users will most likely always perceive the purpose slightly differently to each other, removing the expectations gap is easier said than done. Public accounting professions will have to react and evolve fast enough to keep up to pace with the changing business and social environment to completely eliminate the gap. (Sherer Turley, 1997) How and why the wording in the external audit report has evolved One reason as to why the wording of external audit reports evolved was the fact that terminology in the reports was not always interpreted the same way, existing audit reports are misunderstood by many readers (Bailey, Bylinski Shields, 1983: 355) (McEnroe Martens, 2001: 348) The table above shows how the phrase present fairly was perceived in different ways not only by investors but also by auditors themselves. Although there were proposals to have this phrase removed from the audit report strong resistance from the financial community meant it was never enacted. Terminology being interpreted differently led to an information gap and to counter this as well as enhance overall communication between auditors and financial statement users, the Cohen commission and Treadway commission made many recommendations. One proposal which was successful and lead to a change was the addition of a paragraph explaining the scope of the audit (PCAOB 2011). Another reason for change is the planned global harmonisation of standards. With the ASB and IAASB planning on converging U.S GAAS and the International Standards on auditing there became a need to provide more consistency across international borders. (Morris Thomas, 2011) One way to ensure the wording is clearer and easier to understand is the new definitions section, The Definitions section defines any terms or expressions that are being introduced in a standard for the first time. (Morris Thomas, 2011: 2) The wording of the external audit report has evolved because what is being demanded has changed. Users want greater clarity along with more transparency because more than ever individuals want a deeper insight in to an audited firms financial statements, which is probably a result of the recent financial crisis which hit the global business world with no clear warnings. (Bussiere Fratzscher 2006) However the difficulty lies in finding cost effective solutions which still enable some form of commonality to maintain consistency internationally. IAASBs proposals The IAASB has proposed the inclusion of an Auditor Commentary section. This would help users of the statements understand more what exactly the auditor is doing and the processes he carries out to develop an opinion, meaning there may be a reduction in the expectations gap. However the commentary relies on the auditors judgement on what is most likely to be important, meaning different auditors may reach different conclusions, which could in turn lead to differences of opinion; this may affect the harmonisation of audit reports and comparability. Also the commentary would be provided at the discretion of the auditor, meaning more time and effort would have to go in to each audit but with no extra fee, one may question the cost effectiveness. However other entities such as investors may benefit because increased understanding may lead to greater usefulness when it comes to decision making. An alternative could be a universal section explaining audited financial statements or the audit ; even though no two audits are exactly alike this approach could still help develop basic understanding and would also ease the auditors tasks. One may expect investors and shareholders would be in favour of the proposal whilst auditors may not be as pleased unless fees also increase proportionally. Another proposal is to assess managements assumptions in a conclusion. A conclusion including the appropriateness of the going concern assumption and whether material uncertainties have been identified may help point out early issues that need to be dealt with, this could in fact prevent future unexpected financial crisis from occurring and may also increase financial statement transparency. However the report should be neither overly optimistic or pessimistic. One may also expect a reduction in the information gap. Its fair to say most stakeholders would be in favour of this proposal, apart from managers of course. Also proposed was a statement as to whether any material inconsistencies between the audited financial statements and other information have been indentified, this may enhance the report providing a clearer and maybe even a more complete picture of a firm and operations. An issue is that not all future events can be predicted accurately and so a statement about the absence of material uncertainties is not a guarantee, users may misinterpret this which would widen the expectations gap. Prominent placement of the auditors opinion and other entity- specific information along with further suggestions to provide transparency were also proposed. This may help assist when it comes to navigating through complex financial statements and will also help point out specific areas were the auditors effort was focused. A narrowing of the information and expectation gap may be the outcome however one could argue changes to the audit report alone may not be enough and that information outside of statements also has to improve to provide a more meaningful change. A possible alternative could therefore be to provide authoritative educational material maintained by the IAASB, in a sense helping users navigate through reports more freely although the problem which arises here is a general guide may not be specific enough. Possible future developments Users of financial statements seem to be in agreement that audit reports need to improve and welcome the fact that the IAASB has sought improvement I am fully supportive of your current initiative (Robert Mednick, 2012), however not all users believe the suggestions made are appropriate we do not agree with the proposals (Roger Harrington, 2012). To summarise some stakeholders believe the proposals given would just lead to a duplication of information provided by managers and that the report would become prone to boilerplate commentary. (WESTWORTH KEMP, 2012) Although they may provide more information to underpin the pass or fail opinion there may be potential for increased audit costs. It may be appropriate to not make some aspects of the improvements mandatory and instead include a voluntary element. Also any going concern commentary should be clear and evident to users so that comments are not taken out of context. However a lot of users agreed with the proposed changes and with a few minor adjustments believed they would be affective, in general, the suggested improvements are appropriate( ACCA, 2012), so in the near future one may see the suggestions made put in to effect. Conclusion To conclude my research suggests that audit reports need to evolve and improve to keep up with the changing business and social environment and the IAASBs proposals are a step in the right direction. Although the suggestions made could have an inverse impact the potential for benefit vastly outweighs this. The proposals target a number of issues such as transparency and usefulness and have the capability to be operated internationally. However one may be concerned by users misunderstanding comments which would then widen the expectations gap. Word count: 1541 References Journal Article McEnroe Martens, JEM SCM, 2001. Auditors and Investors Perceptions of the Expectation Gap. American Accounting Association Accounting Horizons, Vol 15 No. 4 , 345-358. Journal Article with two authors Bussiere Fratzscher, MB MF, 2006. Towards a new early warning system of  ¬Ã‚ nancial crises.  Journal of International Money and Finance, vol 25 issue 6, 953-973. Journal Article with three or more authors Bailey, Bylinski Shields, KEB, JHB MDS, 1983. Effects of Audit Report Wording Changes on the Perceived Message.  Journal of Accounting Research, vol 21 No. 2, 355-370. Electronic Journal Article Morris Thomas, JTM CWT, 2011. Clarified Auditing Standards: The Quiet Revolution Redrafting brings both significant and subtle changes.  Journal of accountancy, [Online]. vol 212 no. 6, 1-5. Available at: http://www.journalofaccountancy.com/Issues/2011/Jun/20113792.htm?action=print  [Accessed 21 December 2012]. Book with two authors Sherer Turley, MS ST, 1997.  Current Issues in Auditing  . 3rd ed. SAGE. Website ACCA. 2012.  IFAC. [ONLINE] Available at:  http://www.ifac.org/sites/default/files/publications/exposure-drafts/comments/TECH-CDR-1134.pdf. [Accessed 24 December 12]. Court of Appeal. 1896.  in Re Kingston Cotton Mill Company. [ONLINE] Available at:https://docs.google.com/viewer?a=vq=cache:es7g__ZhMQcJ:oxcheps.new.ox.ac.uk/new/casebook/cases/Cases%2520Chapter%25203/In%2520Re%2520Kingston%2520Cotton%2520Mill%2520Company.doc+hl=engl=ukpid=blsrcid=ADGEESi-yvPPgWKz2uXlc1x-nczMt8_8SwD5LS3GUKqD91xzDPjpel3Wb3jz5wuRbcvvLuSbU0n-hrVB219b2nbSDucvGe6M1_zbbPDznPNgySGRthAbob0hPvSfUxDOxNyqw7joD4sig=AHIEtbSArCbzy46PFrwiGFwW9sR4r4_q_Q. [Accessed 20 December 12]. WESTWORTH KEMP. 2012.  IFAC. [ONLINE] Available at:  http://www.ifac.org/sites/default/files/publications/exposure-drafts/comments/%20Response%20to%20IASB%20cover%20letter.pdf. [Accessed 24 December 12]. PCAOB. 2011.  Auditors Reporting Model. [ONLINE] Available at:  https://docs.google.com/viewer?a=vq=cache:zgMg6vjULngJ:pcaobus.org/Rules/Rulemaking/Docket034/Concept_Release.pdf+hl=engl=ukpid=blsrcid=ADGEEShbtsssuJKbqau2HByCha6ceGn0TerZkO2rSZIgCwab7oP3VrEKByouZvO5KNp9GelZwSr4yKTLA0ifzzYvyCaUZqC5io_C4hw_kIFbqFRqW0B0-VZD-BRfFPv4BXPWyp30WLq4sig=AHIEtbSRPJv8F4PlAwjESC9_dYMb5zV2hA. [Accessed 21 December 12]. Robert Mednick. 2012.  IFAC. [ONLINE] Available at:http://www.ifac.org/sites/default/files/publications/exposure-drafts/comments/Bob%20Mendick.pdf. [Accessed 24 December 12]. Roger Harrington. 2012.  IFAC. [ONLINE] Available at:http://www.ifac.org/sites/default/files/publications/exposure-drafts/comments/IAASB%20auditor%20reporting_BP%20final%20letter.pdf. [Accessed 24 December 12]. The Institute of Chartered Accountants in Australia. 2008.  The role and function of external auditors  . [ONLINE] Available at:  https://docs.google.com/viewer?a=vq=cache:-a3oYjL5QZMJ:www.charteredaccountants.com.au/~/media/Files/Students/Educators/The%2520role%2520and%2520function%2520of%2520external%2520auditors.ashx+purpose+of+external+audit+reporthl=enpid=blsrcid=ADGEESjNR071rP0bdpjegrZugcckMQf624dKlOBe-5k2KXxKGtEIrcAzex4Tu9z9SCvvTW940KbpqVjrb5AEk6dCGHv1y5yirgdDrDKbnnP2OSuT3p89CjCFN7TPDlCQuIxIam7VQjCxsig=AHIEtbT1FCvNCrztdhXarps3bxYVpP3b2w. [Accessed 19 December 12].

Discuss the relationship between accountability, risk management and user-centered care

For the purpose of this TMA, I intend to look at how the use of risk management may assist and hinder practitioners accountability within the community mental health team I work in, to explore how risk management assists and hinders the relationship between social workers, employers and service users. Within the CMHT risk management is based upon guidance in Clinical Governance which states â€Å"Anticipate and prevent potential problems to learn from critical incidents and complaints and to provide systems to help clinical staff to reflect and develop their practice.† (RCN, 1998 Book 1, Chapter 9, p.3). Risk assessments within the team are seen as positive tools that enable good communication between the social worker and patient. The assessment provides a basis from which a plan can be formulated to protect the patient from risk but also to extend the barriers of risk in a planned way, enabling the patient to explore and develop new coping strategies empowering them to cope with their mental illness. In these situations there is a balance to be drawn between patient's safety and autonomy. There is however another side to the risk management processes in that practitioner's feel â€Å"You've got to watch your step and cover your back! Document everything! Make sure you follow the guidelines and you keep the patient's safe! That's the bottom line – you've got to be safe. (L.Finlay, personal communication, 12 March 1999 Book 1, Chapter 9, p.187). It is this fear of punitive action that dissuades practitioners from exposing service users to avoidable risks, and risk assessments are viewed as documents providing good evidence of assessments to be accessed if ever there were questions about the care of the patient. The British Association of Social Workers gives guidelines for social workers accountability. For the purpose of this TMA accountability can be defined as â€Å"to be in a position to give an explanation for one's actions – with reasons and justifications.†

Huckleberry Finn Essay

Mark Twain was most recognized for his most famous novel The Adventures of Huckleberry Finn, however, Mark Twain has also received many literary scholar’s critics in regards to the ending of The Adventures of Huckleberry Finn’s how about it isn’t able to resolve all the problems that ties in novel and how unrealistic it is. Although well written, the result of the ending is questionable. The novel surround the world of Huckleberry Finn, the protagonist is a young boy who only seeks for adventures. Jim, a runaway slave travels with Huck throughout most of the story. Unfortunately, Huck’s friend Tom Sawyer appears near the end of the novel and changes the whole direction of the story. Huck’s role in the book suddenly disappears and the â€Å"happily ever after† ending displaces with it. Most of the characters like the duke and the king seems to disappear when Tom Sawyer appears in the novel introduce new characters and forgetting the old. Tom brings in new personal which confuses the readers as he suddenly appears in the story. The story becomes unusual and tedious, rather than being trilling and stirring. Whenever Huck gives an idea Tom ignores it, thinking Huck’s ideas are stupid as compared to his superior idea. â€Å"Tom told me what his plan was, and I see in a minute it was worth fifteen of mine for style, and would make Jim just as free a man as mine would, and maybe get us all killed besides. So I was satisfied, and said we could waltz in on it. † This illustrates that Tom owns all the power in the story, switches the role of him and Huck in which he becomes the main character of the novel. â€Å"That’s all Tom said and that’s all Huck said† Huck is the main character throughout most of the book until the end when Tom begins to takes over the role. The story surrounds Huck as everything goes his way. Huck’s entire plan is for him and Jim to escape, and the readers usually can easily portray the plot. However, this all changes when Tom Sawyer enters the story and transforms the plot. Huck becomes a character who lacks freedom by always listens to his friend Tom, the leader becomes a follower and makes Huck lose more freedom being with Tom than with his father. Tom comes into the story and the novel becomes a copy of the first novel The Adventures of Tom Sawyer. Huck becomes the shadow of Tom’s ideas, listening to everything he says without objection. Because Huck thinks that Tom is â€Å"smarter† than he is, this causes The Adventures of Huckleberry Finn turns out to be a novel which lures the reader to falling for a whole other story. The happily ever after ending in the Adventures of Huckleberry Finn is unrealistic. The ending chapter of the novel has a different attitude than other chapters, because all the problems are now resolved. The ending reveals that Jim is finally free, Huck’s father and Miss Watson have died. The adventure that they go through is now completely pointless, and everything that Huck and Jim is have been running away from is now gone. Huck has fulfilled his wish to escape and finds a home with the Phelps to become â€Å"civilized†, everything comes to a full circle. â€Å"Aunt Salle, she’s going to adopt me and civilize me, and I can’t stand it. I was there before. † Instead of focusing the most critical moment in Huck’s life after the long adventure, the ending is constructed and it seems the adventures Huck and Jim as it never happened before. In the novel The Adventures of Huckleberry Finn, the last chapter takes out the meaning in Huck’s ideas as the main character which cause a ineffective and meaningless ending. In conclusion, overall The Adventure of Huckleberry Finn is a well written book in a unique use of language. However, during about the last few chapters of the novel, the adventures that Huck and Jim shares become pretty much pointless due to the ending of the book. During their trip from robbery, murders, new friendships, to their new prospective in life and people they meet through their quest for freedom. But by the end of the book, all of this seems to end in vain as Tom takes over as the main character of the novel. This reasons makes this novel irrational as it isn’t able to adapt to its full potential with the rest of the story.

India essays

India essays Indias modern history begins in the 14th century when European nations began to flex their imperialistic muscles in the Middle East and Asia. The Portuguese, French, Dutch, and English were all competing for their own part of India. Everything began with the East India Company, which was established by the British in 1600 to challenge the Dutch-Portuguese monopoly of the spice trade. Queen Elizabeth granted the company monopoly rights to bring goods from India. With the approval of local Indian rulers, the East India Company established trading posts in Madras, Bombay and Calcutta. The company was now trading in cottons, silks, indigo, saltpeter and tea, and had a monopoly of this trade until 1694 when the House of Commons passed an act that enabled all British firms to trade with India. The East India Company retained its dominant position and continued to make large profits from India and by 1720, 15% of Britain's imports came from India. In the beginning of 17th century, Europeans, particularly British, started trading in the subcontinent. Merchants of the East India Company never imagined that British presence in the subcontinent could mean anything more than peaceful trading. The French arrived in the middle of the 17th century, signaling the beginning of militarism. Within 100 years the French were a spent force and the British possessed the most efficient military machine in the subcontinent. In the early 1800s India was still seen as an extremely attractive country to western imperial powers. Traders were interested in Indias rare spices, rices, silk, sugar cane and fine muslins. For this reason the British East India Company took control of the country in around 1818, defeating the ruling ancient Mogul empire. In the late 1800s new nationalist reform movements began to develop in India. In 1885 the Indian National Congress (INC) formed. It became the major organization representing Ind...

7 Interview Questions That Will Make You Stand Out

7 Interview Questions That Will Make You Stand Out So after submitting hundreds of resumes to various job boards, you finally got an interview scheduled. You are doing your research on the company and the position, learning everything about the interviewers, and rehearsing your answers to potential interview questions. Don’t forget to prepare some questions for the interviewers. A huge turn off for interviewers is when the candidate doesn’t ask any question. Don’t worry, here are 7 questions that will make you stand out  and land you the job.â€Å"What is the top priority for the person in this position over the next three months?†When you ask this question, you are showing initiative and preparing for success right away. This is also a strong opening question that will normally make a great impression because it catches an interviewer off guard.â€Å"What is the single largest problem facing your team right now and would I be in a position to solve it?†This question might seem a little quirky at first but it encourages the interviewer to envision you already working in the job. It also set you up as someone whom can be counted on.â€Å"Does the company offer additional training or continuing education?†When you ask this question, you are showing that you are interested in expanding your knowledge and grow with the company.â€Å"Can you walk me through a typical day at (company name)?†This question shows that you are already planning your first day on the job. It also shows that you want to learn as much about the job as possible, which usually separate you from other candidates.â€Å"What would make someone successful in this position?†Some might think this as being an â€Å"over achiever†, but it  shows that you are willing to raise the bar and exceed expectations. You are ready to succeed on this job.â€Å"Where do you see the company heading in the next 5 – 10 years?†Remember the interview question when you are asked, â€Å"wh ere do you see yourself in the next x years?† You are asking the same question about the company, it shows that you are looking for a long term career with the company.â€Å"What is the next step in the hiring process?†Always ask this question even if you know the process already. It shows your eagerness to prepare and it’s the best way to finish the interview.Remember, always have confidence in yourself and put forth your best possible effort. Good luck.

Budgetary Control in Performance Management Essay

Budgetary Control in Performance Management - Essay Example A budget is a formal statement of financial resources that have been set aside to finance specific activities over a given time period. Through a budget, managers can be able to coordinate organizational activities with it being a point of reference. Integrative Budgetary Control Integrative organizational budgetary control is a technique in which actual results of activities are compared to those specified in a budget and corrective actions undertaken. Differences that exist between actual and planned activities in the budget result in budgetary control measures where responsibility centers are charged with the responsibility of exercising organizational control action or revising the specific budget plans. Through responsibility centers, organization managers can monitor functions of the organizations and make necessary corrections to deviation from plans (Singla, 2009, p.117). A responsibility centre is basically a functional unit in an organization being headed by a hierarchical manager charged unit performance. Responsibility centers may include expense centers, revenue centers and investments centers. Budgetary control with regards to revenue centers involves comparison of actual outputs with budget outputs to ascertain necessary control measures. ... Basically, there is no planning system that can be used successfully in performance management without having an efficient and effective control system. Budget formulation is closely attached to control aspects where executives exercise organization control through budgetary control. Integrated organizational budgetary control involves preparation of a broad variety of budgets, continuous comparison of performance plans with actual performance and budget revision in the light of existing variances. Budget revision requires that a budgetary control system should be able to provide enough flexibility scope for particular initiative and revision measures. Performance management budgetary control is therefore an important device used by executives to control organization in achieving goals and controlling costs more efficiently Budgetary control compels the management of a particular organization to think about the ideal expectations for the future and what measures should be put in plac e with regards to existing shortcomings. The control process forces individuals charged with managerial responsibility to look ahead and manage the organization towards a purpose and direction be setting out detailed plans to achieving the relevant targets. Through this, the management is able to promote communication and coordination within the organization. The process also defines clearly the areas of responsibility, as it requires managers of responsibility centers to be accountable to deviations or underachievement of budget targets. Integrative budgetary control uses a budget as a basis for appraising organizational performance at a departmental level. Organizational performance variance from planned

The Second World War Essay Example | Topics and Well Written Essays - 1500 words

The Second World War - Essay Example Woodrow Wilson came up with 14 points and based on them, he formulated a treaty strong enough to spread peace in Europe if implemented. On the other hand, Georges Clemenceau wanted to take revenge from Germany. Lloyd George consented with Wilson but the people of England felt like Clemenceau did, so George tried to find a middle way between Wilson’s and Clemenceau’s approach. ïÆ'Ëœ Hitler’s Actions After becoming the Chancellor of Germany in 1933, Adolf Hitler started to secretly develop weapons and army in Germany. He expanded the German army in 1934, started to make warships, and developed airforce in Germany. Hitler then started confiscating land from the non-Germans. Countries that were demanded land from included Austria and Czechoslovakia. Expecting Poland to be the next country in the list, the governments of Britain and France resolved to take military action against Germany. On 1 September 1939, Germany invaded Poland. ïÆ'Ëœ Ineffectiveness of the League of Nations The League of Nations was established in the year 1919 as an international organization to sustain peace in the world. All countries were supposedly the members of this League. Disputes would be resolved through dialogue rather than war. If a country showed non-conformance, she would be stopped trade with and if this did not work, war was inevitable. The League of Nations eventually failed for certain reasons.... These and many other factors caused the outbreak of the Second World War. Involvement of the US Foundations of the involvement of the US in the Second World War were laid with the invasion of Manchuria, China by Japan. In 1931, China was suffering from depression, which made it all the more easier for the Japanese to establish themselves in the Southern Manchuria. Russia was not content with the Japanese invasion of China, and so was the US since the US had good terms with Russia. In addition to that, the US had many political and economic reasons to enter the Second World War including the export of weapons to countries. The War in Europe There was a lot of subjectivity created about the country that would dominate Europe after the First World War. â€Å"The tremendous dislocations caused by the war laid the groundwork for the collapse of democratic institutions there and set the stage for a second German attempt at conquest† (â€Å"A Brief History†). The German democr atic regime was destroyed as a result of the spread of the Great Depression. Adolf Hitler strengthened the Nazi Party in 1933 and put an end to the parliamentary government. The Nazi government strengthened the armed forces in Germany and in an attempt to recover the German territories, overturned the Versailles Treaty. Hitler’s policy was directed at the expansion of Germans in the Eastern Europe. â€Å"Soon Germany, Italy, and Japan became allies, facing Western democratic governments that wanted to avoid another war and the Soviet Union whose Communist government was widely distrusted† (â€Å"A Brief History†). The War in the Pacific The timeline of events