Evaluate The Effectiveness Of Approaches To Teaching And Learning Strategies

Evaluate the effectiveness of preludees to teaching and scholarship strategies in your field of force field of operations in meeting the needs of students. Your response should include an examination of how these could be improved or enhanced and how college management could be involved in making much(prenominal) gains / enhancements? For my class it is vital to identify the most appropriate level of the course for the learner. Also, the students should know what exceptions and the regulations they need to follow.For that the college could train staff to present the spunky quality initial assessment and induction to hold back the management of the class is of high standard. I need to bother sure students with different education styles visual, aural, breeding/writing and kinetics, kitty meet my learning objectives. The students perform better and learn better with information or in tasks that reflect their particular style of learning, so knowledge of students learning s tyles make the teaching more inclusive.To address these different learning styles I convey information in different ways e. g.diagrams, speech, text, coverion, hard-nosed tasks etc. I use multimedia technologies such as videos or audio, podcasts and screencasts in lectures and make them available on MOLE. I participate in improvement of documents available electronically so that students can modify them to meet their needs and to read at their own pace. I look friendly to make it easier for learners to approach me and explain how their disability might affect the way they learn, as students with dyslexia might have different needs. Also, I plan differentiated activities and a variety of tasks to bring home the bacon for the needs of individual learners.For example in one slighton, I engage an adult learner, with prolong absence from learning, to practice in a recent and street smart science subject welkin whilst the rest of the class needs to practice in science technical or lab oratory area. All these plans require financial take hold from the College for example for better quality of the presentation or to provide extra equipment or broad range of assistive technologies and study deport. International students and less able learners are more engaged in the class when I use simplified scientific information to meet their needs.Extra lesson, on-line lectures or orphic tutor provided from college might enhance their learning ability. The IT department might help for the preparation of special learning activities for partially sighted, blind or deaf students. The college should make opportunities for students to receive disability awareness training well-nigh equality of opportunity as part of Personal Development Planning. I participate in give lessons training in matters related to disability awareness and support that provide clear relevant resources and guidance.For example I should know how to communicate with a dyslexia learner in a positive way in the context of HE. I regularly participate in departmental or teaching committee meetings to discuss and review disabilities issues. I make sure the learners received high quality induction information about the inclusive strategies and I will discuss with college about the reasonable adjustments that should be made for the disabled students within my class, at College or while they are on school trip for example for their health and refuge arrangements in a work placement.If any support teachers or guest lecturers are delivering my scientific sessions I will discuss with head of college to make ensure that they are aware of the needs of disable learners including those with dyslexia. I will also request for right training needed to be given to laboratory assistants and demonstrators to support the disable learners. The college could consider introducing self-supporting study groups for students or facilitating mentoring support from students with dyslexia who are already achievin g in a higher year of study.The college might improve learning ability of the less able students by providing a personal digital assistant, a non-medical helper, electronic organiser, laptop or tablet PC with assistive technologies such as text-to-speech and mind mapping software. The college should ensure that lectures, seminars and fieldwork planning activities are supported with good quality handouts and electronic versions. Asthma triggers in the environment might hold up to an asthma attack.Ensure that staff are briefed on the health and safety issues for students with asthma, and that these are properly monitored and special attention must be given to the cleanliness of laboratories and workshops. School can allow dyslexia students to use of an amanuensis scribe or a computer in examinations for spell checker and dictation software. It is important to update teaching strategies to support learning and minimise the impact of disabilities including dyslexia. I consider the lear ners point of view for my range of teaching methods and learning styles. I use wider range of teaching and learning styles.I use more practical methods of teaching for the learners to make the session more interesting and to engage and motivate learners. For future detailed preparation of the subject area I use feedback that I receive from learners about the changes in my session to identify their style of interest and level of their understanding about my subject area because this will likely to increase their engagement during the lesson. As a result, learners will be more focused during discussions, they will answer the questions correctly and they will be more engaged during the lesson.

Outline and Assess Different Measures of Crime and Deviance

When measuring crime and deviance sociologists use three different means, those are official statistics, self-report studies and victim surveys. These methods of collecting data have both strong points and weak points, but by combining them a possible general view of crime and deviance could be drawn. The sociological theories have varying perspectives on the usefulness of generating measurable crime statistics and the validity of each method.Firstly official statistics are compiled and then published all 6 months by the Home Office, and are drawn from records kept by the police and other official agencies. But due to the fact that official statistics are only compiled from crime that has been reported leading to someone being charged and convicted of that crime those crimes that go unreported are agnisemingly not included. By use of official statistics we can see trends in crime throughout history, which crime rates are rising and which are falling and from that starting po int we can work out the reasons for this change.In my opinion though official statistics may not be able to c over every crime as not all is recorded it can still gives us a starting point when looking for crime trends and the sociological reasons stool that. For example we can see through looking at the downloadable PDF Social Trends 40 that crimes much(prenominal) as theft, vandalism and household crime have increase from last year and through further statistics we can see that gang activity has also increased we can then put 2 and two together to show us why these crimes are increasing through use of the official statistics.Feminists would argue that crimes that stereotypically affect women (such as domestic abuse or rape) are not covered in these statistics, as the women are too embarrassed or scared to come forward. As a result of this, feminists imagine the statistics are not a realistic reflection on domestic or spousal abuse rates as the husbands or boyfriends are not be ing brought to justice. Similarly Marxists would argue that official statistics are incorrect but the Marxists argue that there wrong due to the fact that the bourgeoisie have manipulated them to hold scapegoats.By creating scapegoats of the working classes the bourgeoisie can divide the proletariat making it easier for the capitalists to continue controlling them. Further more than the under class are more purely policed than the oppressive ruling class and therefore it looks on statistics that the working class are more prone to crime. This argument, resembling most of Marxism, is slightly reductionist as not every sociological issue can be so easily simplified to just the bourgeoisie oppressing the proletariat or capitalisms greed.The second method used to measure crime and deviance is a self-report study. A self report study would be a survey which would interview a rate of mint on their relationship with crime, this would be done through either an opportunity sample or thr ough volunteers and the interview would most likely be structured or semi-structured. The usefulness of a self-report study is that it could reveal what are seen as victimless crimes (such as drug use or under age intoxication etc. ) or crimes that go unreported.This would then be able to compensate for the official statistics lack of these crimes, and then by combining the two give us a broader picture of crime in the UK. Another advantage of a self report study is that we can not only learn what crimes mountain commit but also we can see what age, ethnicity or social class there in showing us what members of our society are more likely to commit a certain crime. But by using a self-report study demand characteristics and socially desirable answers come into play.Because in telephone line to the official statistics which are gathered from data which can be presumed to be true, self report studies rely on face-to-face interviews which gives people the opportunity to reside or to give an answer which they believe the interviewer will find pleasing. But this method does yield results, for example Bilton was able to show that 50 to 90% of the people he interviewed had committed a crime that could have landed them in court. This use of the self-report study helps us to see how much crime goes unreported or unnoticed and therefore how unrealistic the official crime statistics actually are.Similarly West and Farrington, who also did a self report study but on deviance rather than crime, found that a high percentage of those interviewed had engaged in, what society perceives as, a deviant. For example they found that 90% of interviewees admitted to having travelled on a train without a ticket, also 82% had broken a window of an empty house. But also West and Farmingtons study found that like Biltons the official statistics had missed out all crime this is obvious as 40% admitted to stolen something from a shop and of that 40% only 8. % had been prosecuted of it. Victim surveys are the verso to self report studies as instead of being asked about crimes youve committed a person is asked whether they have ever been a victim of crime, samples are taken on either a large scale (nationally) or on a small scale (locally). Through victim surveys, especially large ones such as the British Crime Survey, we are able to see any pattern or trends in victimisation that we wouldnt have been able to see in the previous two methods.Victim surveys can show us if any race, age, social class or genders are more likely to targeted for a specific crime. Jock Young, a New Left Realist, did the first victim survey in Islington, it was able to show that the reason residents feared leaving the house was of the bowelless gangs committing crime and threatening those who tried to stop it. Victim surveys are able to provide the interviewee without a great deal of confidence as they can carry on completely anonymous if they choose, in theory this should eliminate pe ople being too scared or too embarrassed to admit to being a victim of crime.But this is not always the case, some people might find it too hard to admit to even themselves that theyve been a victim of a crime, especially crimes such as rape or abuse. This altering of the truth is different from that seen sometimes in self-report studies as those lies are usually told to make the interviewee witness better or harder about them self (as nowadays committing crime is seen as cool especially among youths). Similarly to official statistics Feminists would argue that lack of women admitting to being victims of cozy or physical abuse is due to the patriarchal society we live in and the male dominance seen throughout it.But victim surveys could be seen as possibly unreliable as, unlike in official statistics, experts do not do the categorization of crimes it is the interviewers themselves who may be skilled sociologists but are not trained specifically in the act of categorizing crime. Th is means that similar crimes can not be compared with the statistics as there may have been confusion over the classification thus making it difficult to measure the crime.In my opinion the most logical way in which we should use the measures of crime and deviance is by using all of them together, instead of separately. Through this we will get a broader and clearer picture of crime in the UK as each method covers various holes in the other methods data. For example the official statistics may give us data on the reported crimes there is no way of knowing how many crimes go unreported, but through self-report studies can begin to see a general figure of unreported crimes.

Philosophical Outlook of Ancient China Essay

The Hundred Schools of Thought was an era of great cultural and intellectual expansion in China that lasted from 770 to 222 BCE. In around euchre BCE, after the Zhou state weakened and China moved in to the period of warring states, the classic period of Chinese philosophy, known as the prosperous Age, began. This period saw the rise of numerous Chinese philosophers and academics. Many of the great Chinese texts open intensely enriched Chinese lifestyles and social aw beness up to the move over day.However, of the many schools founded at this time and during the subsequent Warring States Period, the three most influential wizs were Legalism, Taoism, and Confucianism. Legalism, the political philosophy relate with the most effective way of governance society, is exemplified in the style, view, and philosophical outlook of the act. Legalists portray forgivings as inherently evil and inclined toward criminal and selfish behavior. Thus, if gentlemans are every(prenominal)owe d to engage in their natural proclivities, the result will be conflict and social disorder. They must be shaped and guided.If humans are not straightened and bent like the woodwind in the passage, which must be changed to be useful, they will not fit the proper description and always be essentially bad or ineffectual. Legalists have said, Those who show capacity for their work will be promised and rewarded, those who show incapacity will be punished (Waley 178- 179) . The manipulation of the wood through its shaping may be compared to the rewards and punishments given to the plurality in a legalist society to maintain order in the community. The idea of depending on the law is also imperative throughout the passage.The passage reveals that laws of the state must not be neglected, indicating their importance and necessity. It may be simply stated, the legalist does not prize morality, he prizes the law ( Waley, 155). This shows that there is an attitude of placing the law above all in this society. Thus, the passage indicates for the mentioned reasons above that it belongs to the legalist school of perspective. As a result of these legalist beliefs there was a great emphasis placed on controlling human behavior through written law rather than through ritual, custom or ethics.Another school of thought was based on a arranging of ethics. This school of thought was known as Confucianism. These teachings placed a high value on acquirement and devotion to family, as well as a display of peace and justice. The passage does not represent Confucianism because this school of thought emphasizes the goodness of all people. Contradicting this belief, the passage indicates, the enlightened ruler does not value people who are naturally good. Waley reveals a conversation between the King of Wei and Mencius. Mencius concerns himself with providing the king with something of profit.In reply the King says to him, All that I have to say to you is concerned with goodnes s and right, and nothing else at all (90). This indicates that there is a strong base of integrity and goodness that creates the foundation of Confucianism, and the main attitude toward others were that they were filled with righteousness. The attitude of being naturally good can also be seen as people cultivate conditions of liberty (Waley, 87). This means that it is human nature, which is responsible for nurturing and promoting the growth.It is the character of all human beings to do the right thing that is essentially full of decency and honesty. In this way, Confucianism was primarily a system of ethical precepts for the proper management of society. The last school of thought is characterized by inaction, the uselessness of knowledge, spirituality, and the guidance by nature and instinct. This school of thought is known as Taoism. The passage does not share any of the above-motioned characteristics of being shopping centre of the road. In fact, the passage contradicts this pa rticular philosophy quite clearly.It states, the ruler who has the technique does not follow the good that happens by chance. In a Taoist society people believe in inaction as seen in the story of the man who spent every moment in life condole with for his horse. One day, the story goes, a fly attached itself to the animal, and this man scotched it. He took an action, and as a result of taking an action the horse taken by surprise, it became severely injured and tore its breast and bruised its head (Waley, 77). This proves, according to Taoism that you should not seek to take things into your hands.If the care giver of the horse never would have make an effort to help the horse it would have been no better off or worse off than it was before, it would just be. This philosophy is also seen in another part of Waley in which it is said that, You will stumble, you will stagger, you will topple and expire (76). The way of the Taoist is to achieve happiness is by learning to go with t he flow. Instead of trying to get things done the hard way, people should take the time to figure out the natural, or easy way to do things, and then everything would get done more simply.This shows the beliefs of Taoism, that not acting, but just functioning and being, by seeking a higher reality within ones self, is enough. In conclusion, after considering all the schools of thought, it can be said that the passage is firmly believed to belong to the Legalist school of thought. Legalism portrays humans as obtuse, useless individuals that are inherently bad. The emphasis on laws, punishment and reward are shown by the straitening and bending of society to fit a particular, useful mold.The reasoning for the passage not belonging to either the Taoist or Confucian schools of thought are because there is no emphasis on goodness as seen in Confucianism. However, it does show how people as being inherently bad. It also shows how people should act and take matters into their own hands, w hich derives from the Taoist philosophy of staying neutral. Therefore, the style, attitude, and philosophical outlook of the passage would be legalism because it is clearly portrayed by the values, attitude and the teachings illustrated in the passage.

Analytical Support for Decision Making Self Reflection Essay

The analytical support for ratiocination making cut is re entirelyy indeed touching every aspect from my day-by-day job as a check optimization engineer dealing with a huge drilling real time streaming selective information. In the past I have worked to prepare quarter review & annual report for our center. Honestly, it was consuming a lot of time to construct a valuable presentation that leave alone impress the upper management. As of time being ASDM is a strong aid to be creative in utilizing, analyzing, projecting & illustrating for our passing(a) data. Here I will highlight major subjects that I got so many benefits fromData conventionASDM is a real guide to perform data analysis. It learns the first steps in how to gather data & how to deal with it. The good part in the assignment is the data was real and taken from World coast website and the challenge is to identify the best data & find out(a) ways to get the missing data by quantitative approaches. The lesson learn ed here is any data has to go through cleansing make to be worth for analysis & to reach trustful results.SurveysAs we are seeing many surveys vagrant around in every single website or newspapers in the media, the real question is how trustful the results are. now with ASDM approaches, it is easier to now that, to dig deep in the survey process. How the survey was done, whom were the sample, location and the time it was conducted. In summing up to the right guide in how to do different types surveys & analyze the results for best decisions.RegressionAs reverting deals with trends to find out the family level & criteria & help a lot in projection. In my daily work Im dealing with many drilling trends, like the drilling rig chela load (HKL), surface torque while performing the drilling operation. My job is to identify the strong relationship between many drilling parameters & do a projection. Like for HKL & torque utilizing regression to find out the regression model in a speci fic formation will help us in identifying the normal / upnoraml trends prior drilling operation for better optimization & savings. In addition the regression will help a lot in the projection ahead to the final drilling target depth.MCDAMulti criteria decision analysis is the decision maker best tool to identify & take in consideration all the factors with relative to their weights & influence in the subject matter. Real life is chain of continuous MCDA has to be taken but differs in size & complication. Although, VISA software is a simple & light, it is superior software to admit every single step & illustrate it with a nice & simple way. Personally we are speed many projects that take in consideration several factors & MCDA is the best guide came at the right time.

Barn Burning by William Faulkner

The narrative Barn burning seems to be an imperative one as it very evidently illustrates the typical fight between the privileged and the divest categories plus reveals how an underprivileged man suffers when the law is rooted in taking the well-off mans side.A further cardinal idea of the story is that it looks at a truth-seeking issue that at what stage should an individual make a preference between what his blood relation(s) and / or kin deems and his personal morals or at what antecedent should a youngster depart his parents home and limitations and quit, to make his own decisions?I suppose the reason that this illustration is important is because Faulkner inscribes it in such a manner that it fetches the booklover in and makes him/her empathize with Sarty and his honorable dilemma. The admirer in this story is a child named Sarty Snopes, kid of Abner Snopes who is an arsonist. He is an unfortunate, forlorn, and bemused little boy who is at the kindness of his arrogant dev elop Abner.He is demoralized, immature and has a well-built sense of amend and incorrect. Sarty swears in aid of his fathers defense, and albeit he finds the fairness satisfying, he is indicting his father of the felonies he committed Ab is Snopes opponent as well. Snopes has endured a very itinerant existence with panic and disgrace because of his fathers crimes.This contradicts with his outlook of justice, correct and incorrect. Snopes eventually comes to the decision and alienated himself from the control of another man and capitulated to his own (Loges, 1998). In appreciating that Snopes becomes a insurrectionist icon to the reader. References Loges, M. L. (1998), Faulkners Barn Burning, Journal Title The Explicator, Vol. 57 No. 1, pp. 44-45.

Ocean Manufacturing

The node espousal process can be quite complex. Discuss five procedures an attendee should perform in determining whether to accept a lymph node. Which of these five ar required by visiting standards and depict the applicable standards?1. Obtain an understanding of the clients cargon and operations. makeation should be given to reading accessible pecuniary information wishinging the prospective client such as annual reports, registration statements, Forms 10-K, other reports to regulatory agencies and income impose re suits.2. Inquire as to the general reputation of high ranking employees, influential directors and shareholders, as well as the entity itself. Carefully consider any matters that whitethorn negatively reflect on focal points integrity, ability and attitude. Such inquiries whitethorn be directed to the prospective clients bankers, legal counsel, underwriters, and others in the personal credit line community. Background checks obtained by investigative l ibertines may also be useful.3. Consider precautions response to observations about or suggestions for improvements in internal controls made by the predecessor analyzeor and/or the internal canvassor.4. Consider the composition and autonomy of the Board of Directors and the Audit Committee, including the function of independent outside directors.5. Communicate with the predecessor auditor in accordance with the provisions of Statement on Auditing Standards (SAS) No. 84 AU315. Inquiries should be directed to the integrity of management and the reasons for the change in auditor.The following situations should be carefully considered in assessing whether to accept a client o There has been a disagreement with the preliminary auditor over business relationship principles or practices financial statement disclosures auditing scope or the Form 8-K dis boneys a reportable event as de very welld in Securities and Exchange Commission Regulation S-K. o The antecedent auditor resigned or declined to stand for re-election or there is no clear reason for the cessation of the client relationship. o Access to the predecessor auditors working papers has been denied. Other CPA wholes have declined to serve the prospective client. There appears to be evidence of opinion shopping. 2. Return on rectitude (ROE=Net profit later impose /Total Shareholders Equity * 100) 2521/35469 x100 = 7. 11% Return on Assets (ROA=Net profit after tax / Total Assets * 100)2521/66820 x 100 = 3. 77Unfavorable Assets to Equity (Total Assets / Total Shareholders Equity) 66821/35469 = 1. 88 favorable Accounts receivable Turnover (Sales / Account receivable) 104026/7936 = 13. 10 favorable Average Collection Period (Account receivable / Sales * 365) 7936104026 x 365 = 27. 4 favorable strain Turnover (Cost of sales / Inventory) 69177/10487 = 6. 6Unfavorable Days in Inventory (Inventory / Cost of sales * 365) 10487/69177 x365= 44. 3Favorable Debt Ratio (Total Liabilities / Total Assets)31352/6 6821 = 0. 47Not available ( exertion figures) Debt to Equity (Total Liabilities / Total Shareholders Equity) 31353/35469 = 0. 88 Favorable Times evoke Earned ( gather before interest and tax / Interest expense) 6242/1474 = 4. 23Favorable Current Ratio (Current assets / Current liabilities)27064/14118 =1. 2favorable Profit Margin (Net Profit before interest and tax / Sales * 100) 6242/104026 x100 = 6. 00Unfavorable The comparison needs to be done for the audited accounts and since the audited accounts are available for 2001 and 2000 but the industry figures are available only for 2001 and 2002 we have to select the division 2001 for comparison. The accounts show that the lodge is healthy and the ratios are principal(prenominal)ly favorable except that the follow is not properly leveraged and this is leading to a loss of opportunities and a lower profit margin and lower return on equity. There are no grounds of objection emanating from the ratios and the company can be authorita tive for auditing.3. What non-financial matters should be considered before pass judgment maritime as a client? How important are these issues to the client acceptance decision? wherefore? In order to minimize the likelihood of association with a client whose management lacks integrity, Statement on Quality Control Standards No. 2, System of Quality Control for a CPA Firms Accounting and Auditing Practice, (QC component part 20. 4) (applicable to auditing and accounting and review processs) provides that policies and procedures should be established for deciding whether to accept or continue a client relationship and to perform a unique(predicate) immersement for that client (QC surgical incision 20. 14), to minimize the likelihood of the specific policies and procedures established and the nature and extent to which they may be documented may vary probatively from fuddled to firm. Throughout the process, from initial consideration about accepting or continuing a client to military issue of an audit report, auditors are faced with riskiness.This risk can be thought of as having three components ? The entitys business risk The risk that the entity will not survive or will not be profitable. ? The auditors business risk The risk to the auditor from association with the client, consisting of the risk of potential litigation costs and the cogitate rig on the auditors reputation and the risk of other costs (not link to litigation) such as the effects on fee realization. ? The auditors audit risk The risk that the auditor may unknowingly fail to appropriately transmute his or her opinion on financial statements that are materially misstated.The following discussion highlights matters that a firm may wish to consider in connection with establishing policies and procedures for client acceptance and continuance. The extent to which a firm may call for to employ any of the following is, with the exception of certain procedures required by broadly acc epted auditing standards, largely a matter of professional judgment. The discussion of specific policies and procedures is intended to be intriguing and useful to a firm in assessing the particular client acceptance and continuance policies and procedures it may choose to employ in its practice.4a) maritime wants Barnes and Fischer to aid in developing and improving their IT system. What are the advantages and disadvantages of having the same audit firm provide both auditing and consulting services? Given current rules on professional emancipation in the Joint Code of paid Conduct, will Barnes and Fischer be able to jock Ocean with their IT system and quiesce provide a financial statement audit?No, given the current rules on professional independence in the Joint Code of Professional Conduct, Barnes and Fisher will not be able to help Ocean with heir IT system and still provide a financial statement audit. This appointment as an IT system consultant violates this rule Consider whether any financial interests or relationships exist that would impair the port of the firms independence from the client and preclude its expression of an opinion on the entitys financial statements. The firm should consider regulation 101 of the AICPA Code of Professional Ethics. For clients that are public companies, the firm should also consider the requirements of the SEC . and also, Consider any potential conflicts of interest that could result from the acceptance of a client4 b. As requestd in the case, one of the fellows in another transferice has invested in a venture capital fund that owns shares of Ocean common stock. Would this situation constitute a violation of independence according to the Joint Code of Professional Conduct? Why or why not? The venture capital fund holds 50,000 shares of Ocean stock, shortly valued at approximately $18 a share. This investment represents just over a one-half of one percentage of the value of the funds total holdings.The partne rs total investment in the mutual fund is shortly valued at about $56,000. Since, the value of the investment represents just over one half percent of the value of the funds total holdings, the influence of the partner is negligible, and in addition, the partner is located at a take away office so the company may go ahead with acceptance.5a)Prepare a memo to the partner making a recommendation as to whether Barnes and Fischer should or should not accept Ocean Manufacturing, Inc as an audit client. Carefully justify your position in light of the information in the case.Include consideration of reasons both for and against acceptance and be sure to address both financial and non-financial issues to justify your recommendation Ocean should be accepted as a client for the company. Even though A check on the background of Oceans management revealed that five old age ago Oceans vice president of pay was charged with a misdemeanor involving prohibited gambling on local college footbal l games. Charges were later dropped in return for Mr. Stevens agreeing to pay a fine of $500 and perform 100 hours of community service. There were no other integrity problems order in the company.The various checks carried out in Ocean include1. Entitys Business Risk o Management Engages in activities indicative of a lack of integrity. Is prone to engage in speculative ventures or accept unco high business risks. Displays a poor attitude toward compliance with outside regulatory or legislative obligations. Engages in complex transactions or innovative deals that make the determination of the effects on the financial statements difficult to assess or highly subjective. Lacks a proven track record. Is evasive, uncooperative or scurrilous to the audit team. APART FROM RELUCTANCE TO INTRODUCE US TO THE PREVIOUS AUDITORS ALL THE FACTORS WERE FOUND TO BE NEGATIVEThe Entity Has products that are naked and unproven. Depends on a limited number of customers or suppliers. Is experiencing a deteriorating financial condition or liquidity crisis. Is subject to uncertainties that raise substantial doubt about its ability to continue as a going concern. Operates in countries where business practices are questionable. Has an inadequate capital base or is highly leveraged. Is experiencing worry in meeting restrictive debt covenants. Generates negative cash flows from operations but reports operating profits. Has publicly traded debt smashing that is below investment grade. Is a low tier firm in an emerging or maturing industry where weak competitors are exiting the market. Is subject to unpredictable changes in price and availability of product inputs that cause significant variance in profitability. Is vulnerable to fastly changing technology. Is investing cash from short-term borrowings in semipermanent assets.INVESTIGATIONS SHOW THAT ALL THE ABOVE FACTORS AT OCEAN ARE NEGATIVE o The Industry Is undergoing rapid change. Is subject to high competition, market saturatio n, product obsolescence, or declining demand. Has high operating leverage demonstrated by high fixed costs and low variable costs. Is highly cyclical or counter cyclical. Has a low entry barrier. Is facing regulations that will adversely impact profitability throughout the industry.EXAMINATION OF INDUSTRY details AT LEXIS NEXIS SHOWS THAT NONE OF THE NEGATIVE TRENDS IN THE INDUSTRY ARE PRESENT2. Barnes and Fischer s Business Risk o The entity is prone to a high number of lawsuits or controversies. o There are frequent changes in the entitys auditors. o The entity plans to engage in an initial public offering or use the financial statements to engage in a debt or equity offering. o The financial statements will be used in connection with an acquisition or disposal of a business or segment INVESTIGATIONS HAVE SHOWN THAT IN CASE OF THE PROSPECTIVE CLIENT NONE OF THE ABOVE MENTIONED RISKS ARE THERE FOR Barnes and Fischer .5. b. Prepare a withdraw memo to the partner briefly listing an d discussing the five or six most important factors or risk areas that will likely affect how the audit is conducted if the Ocean plight is accepted. Be sure to indicate specific ways in which the audit firm should tailor its approach based on the factors you identify. The risk areas in case of Ocean include2. The company is under levered.3. The company is not getting loans in the market because of disrepute not know to us.4. There might be integrity issues related to the vice- president involved in gambling but kept underground and secret. The Barnes and Fischer should be vigilant on the activities of the main executives of Ocean.5. The percentage of profit earned by the company is lower than the industry norm. Barnes and Fischer should keep a close watch on the profit margin of the company and in case of anomalistic behavior should call it in the auditors report Barnes and Fischer should follow SAS No. 47, as amended, Audit Risk and sensibleity in Conducting an Audit (AU Sectio n 312), which provides guidance on the auditors consideration of audit risk when planning and performing an audit of financial statements.Examples of factors that may increase audit risk includeo Operations that are dominated by a single individual.o Undue emphasis on achieving earnings per share maintaining the market price of the companys stock or meeting earnings projections.o Unreliable processes for making accounting estimates or questionable estimates by executives.o Unrealistic figure levels that encourage unrealistic objectives.o A high volume of significant year-end transactions.o Compensation based to a significant degree on reported earnings. o An unnecessarily complex corporate structure. Prior-year financial statements that were restated for correction of an error or irregularity.o Attempts by management to reduce the scope of Barnes and Fischer .o Substantial litigation involving the entitys business practices.o Material weaknesses or other reportable conditions in t he internal control structure.o Significant and unusually complex related party transactions. o Affiliates that are unaudited or audited by others.o Management espouses aggressive accounting principles.o Understaffed accounting department or inexperienced personnel.Financial reports not prepared on a timely basis. Please name the lacunae in the question. First, the question does not mention the weights Barnes and Fischer intend to give financial measure and non-financial measures for accepting Ocean as the client. Second, the question does not mention what influence the partner in the other office has in the auditing of Barnes and Fischer. This is related to the policies of the auditors. Third, the question of there being advantages and disadvantages of appointing the same firm as auditor and consultant does not arise. Remember, the Enron playFourth, the question is not clear if Barnes and Fischer have experience of auditing accounts of firms making small home appliances. Fifth, t he question mention in one place that Ocean wants to make a public issue, on the other distribute the company accounts are showing that the company is under leveraged, these two things are antithetical and Barnes and Fischer should have investigated why Ocean wants to go in for equity when Ocean should actually go in for debt. Still this is an clear question in auditing. Please use the above guidelines and write an excellent answer.Ocean ManufacturingBarnes and Fischer, LLP To Jane Hunter From Susan Anderson, Elizabeth Lane, Chantal Murphy, Elizabeth Robinson CC Dr. Cashell Date 3/5/2013 Re Decision on Accepting Ocean Manufacturing as a client Recommendation We recommend that we do not accept Ocean Manufacturing as a client. vindicationThere were several issues we considered when making our recommendation0Independence Violation0No experience in the industry0Cant do consulting because SOX violation0Red flag with regard to contact to previous auditor0Significant Mgt.Turnover0Uneth ical behavior (illegal gambling)03 years ago received qualified opinion0Aggressively accounting to meet creditors requirements0New accounting system0Audit trails not kept in tactFirst, we considered possible GAAS and GAAP violations. When reviewing Ocean Manufacturings background information, we found that a partner in the Salt Lake City office owns shares in a venture fund which holds a private equity investment in Ocean common stock. This is an independence violation which goes against the stand by general standard of GAAS.Another GAAS violation could be considered because we have a background in the healthcare service industry and Ocean Manufacturing is in the appliance industry. Since we do not have training in this field, we would be violating the first general standard of GAAS. There is also a SOX violation because Ocean Manufacturing would like us to do consulting and help prepare for the IPO. They also would like us to work with their IT program. This goes against the rules of GAAP.Since they are getting urinate to offer an IPO we would be faced with higher litigation risk. Ocean Manufacturing also has various management issues that have raised red flags. The company has experienced high management turnover, which could be an indication of how the company is run on a daily basis. When the vice-president of Ocean was approached to discuss the previous auditor, he was hesitant to disgorge about the previous audit firm. If a potential client is even hesitant to allow engagement with prior auditor, this is not usually a good sign.Also, when the client background check was conducted, it was discovered that the vice-president of finance was involved with illegal gambling in the past, which could be an indication of his lack of ethics. This behavior could carry over to unethical behavior in the company since the leaders set the tone of the company which in turn reflects a higher litigation risk. There were also issues with the companys financial statements . Three years ago Ocean Manufacturing received a qualified report from their auditor.Oceans previous auditor told us their problems with Ocean primarily related to management reflecting their revenue and accruals aggressively in order meet creditors requirements and the complexity of Oceans new IT system. When reviewing their control systems, we noticed a few issues. Ocean Manufacturings audit trails were not kept intact due to system failures and errors. There are also system failures when it comes to their new accounting system. There are problems in inventory tracking and cost accumulation, receivable billing and aging, payroll tax deductions, payables, and balance sheet account classifications.This could also explain some of the aspects of the financial statements that appeared to be off compared to previous years. Oceans accounts receivable, accounts payable, and accrued expenses appear to be much greater than the changes in the year before. This could also be because of the a ggressive accruing that was discussed earlier. In conclusion, we feel that the issues with auditing standards, management, and financial statements are good enough indications as to why we should not accept Ocean Manufacturing as a client.

Queen Sheba

I would equivalent to engage on a quest to identify the faerie of Sheba. Having read the rather newly produce co-authored book by John Ashton and David Down, Unwrapping the Pharaohs, who states that the king of Sheba would be set with the Egyptian pantywaist/Pharaoh, Hatshepsut. I grant often referred to sources, even Christian authors and archeologists that identify the tabby of Sheba as being from the South Arabian capital, Marib in Yemen. With the new archaeological disc everyplaceies, including the body of faggot Hatshepsut, and the humany presentations, it ordain be interesting to discover the truths astir(predicate) the great pharaoh.Secular and many Christian sources seem to parrot the same theories which also contradict the archeological interpretations of the discoveries of Sheba and the discoveris of the magnate Hatshepsut in Egypt. Perhaps while the disco very(prenominal) of Sheba supports the scriptural mention of the put as having actually existed just do es this necessarily mean that a world-beater from this stake actually visited Solomon? Or that a person from this place is the famous Queen of Sheba and the same that Jesus alludes? Perhaps new lights will shed a twinkle of truth and further qualify or authenticate the Bible as the inspired word of God.More than this, if historians and archeologists whoremonger provide enough evidence to support the Queen of Sheba as Hatshepsut, perhaps totally new discoveries will significantly impact know takege of this time period in Egyptian hi hi paper and the relationship surrounded by magnate Solomon and Egypt at this time. Truth is challenged by fiction many times fiction becomes truth. The ultimate immenseness of this topic is Biblically and historically related. The Bible is the greatest book ever written It is the greatest story- HIS story- of how God created man and gave him freedom of choice.His story tells and instructs in the greatest characteristics any human is capable of poss essing, that of an unending and unconditional love. some of the books of the Bible are excellent historical books, as a matter of fact, the earliest historical books that we direct. And, quiet, accurate, because we have cross-references from other sources, and they are found to be most very precise so they are very important. This discovery of the Dead Sea Scrolls was the most famous event in Biblical archeology, but it was, by no means, the first.The urge to explore Biblical history has a venerable tradition. Its a search that began in the Holy Land but would lead to Mesopotamia. by means ofout history, crusaders, mystics, and believers have been drawn to sites where the great Bible stories in additionk place but with the arrival of the nineteenth century, a new kind of pilgrim sought to fortify t successor belief in the Bible through the infant science of archeology. This fortification give rise to the question concerning the identities of the Queen of Sheba and Hatshepsut, Q ueen and Pharaoh of Egypt.Much speculation cause debate among scholars, but a visualise is worth a thousand words, they say. A somewhat nebulous figure, the Queen of Sheba (fl. 10th century BCE)- know also as Bilgis and as Makeda- figures prominently in Judaic, Moslem, and Ethiopian traditions. Her legendary pilgrimage to meet Solomon, King of Israel, has inspired centuries of speculation about her kingdom and influence in the ancient world. Modern day Ethiopians believe her, as the mother of their first Emperor, Menilek I, to be the ultimate maternal ancestor of the dominant Ethiopian royal dynasty.A Queen of Legend Little has been corroborate about the Queen of Shebas life- in fact, even such basic enlarge as her given come upon and the exact location of her kingdom remain uncertain. Tradition places her date of birth in the latter half(a) of the 11th century BCE and her death in approximately 955 BCE although her kingdom is referred to as both to the south and to the t ocopherol of Israel scholars generally believe her to have ruled an area in northern Africa roughly equivalent to present-day(a) Ethiopia, a country which claims her the progenitor of their long-ruling Solomonic dynasty.The Queen 10th century BCE visit ot the grand motor inn of Solomon, King of Israel and son of the legendary Goliathslayer David, however, is well attested in three major ancient sources the Biblical Old Testament, the Islamic Quran, and the Ethiopian Kebra Nagast (Glory of the Kings). These three perspectives on the Queen meld to create a picture of one of the relatively rare, powerful female monarchs of the ancient world. A Biblical Riddler The most widespread story of the Queen of Sheba stems from an Old Testament passage describing her journey to Jerusalem to meet with the Jewish king, Solomon, renowned for his wisdom.An written report of her stay at Solomons court appears in I Kings 101 14 and in a nearly word-for-word repetition, 2 Chronicles 91 12. Both p assages begin The queen of Sheba heard of Solomons fame, and she traveled to Jerusalem to test him with difficult questions. She brought with her a large group of attendants, as well as camels nonsensical with spices, jewels, and a large amount of gold. When she and Solomon met, she asked him all the questions that she could think of. He answered them all there was zero too difficult for him to explain. The rest of the tale describes the Queens awe of Solomons wisdom, riches, and relationship with God, as well as the two monarchs throw of gifts. This brief text forms the basis for later embellishments of the queens voyage. Few other direct references to the queen occur in Biblical sources. In Matthew 1242 (repeated almost exactly in Luke 1131), Jesus says, On the Judgment Day the Queen of Sheba will stand up and accuse you, because she traveled all the commission from her country to listen to King Solomons wise teaching. Also, throughout the centuries, the Old Testament book kn own alternately as the Song of Songs and the Song of Solomon has been speculated to be a series of love poems sent between Solomon and the Queen of Sheba. A story that certainly served as inspiration for later Islamic and Ethiopian writers appears in a late paraphrase of the book of Esther explained by C. H. Toy in the Journal of American Folklore article The Queen of Sheba. On a certain day when Solomons heart was warmed by wine, he invited all the kings of the of the atomic number 99 and the West in order that the kings might see his greatness.All came except the moorcock who excused himself by saying that for three months he had been flying over the earth to see if there was any land that did not roll in the hay the kings authority. The annulus reports he has discovered a fertile land to the east ruled by the Queen of Sheba and Solomon, intrigued, sends the bird back to the queen with a letter requesting her presence at his court. The queen wrote back, sending presents , and undertook the voyage to Jerusalem in three years-although the journey normally required seven years-spurred by her desire to drum riddles to Solomon.Solomon answers correctly, proving his wisdom to the powerful queen. An Islamic Convert The Islamic legend of the Queen of Sheba, or Bilqis (alternatively, Balkis) as she is known in the Arabian tradition, stems from these short Jewish reports. The story of the Queens appearance at Solomons court in the Islamic saintly text, The Quran, follows a thread similar to that of the Book of Esther. In Chapter 27 of the Quran, a messenger bird declared I have come to thee from Saba with sure tidings.I found a woman ruling over all of them she has been granted everything and she has a wondrous throne. I found her and her worshipping the sun, instead of Allah. The passage further explains that ogre has led the queen and her subjects away from Allah, and Solomon, thinking to test this assertion, sends the bird back to the queen with a le tter requesting confirmation of the birds tale. Upon receiving the queens response of extravagant gifts, Solomon is not satisfied and writes again, requesting her presence.The queen visits Solomon and, awed by his court, converts to the worship of Allah. Arabian legends based on the Quran embellish this story to include some speculation about the queens descent from demons and later, her realizable marriage to Solomon. Solomons advisors inform him that the queen has hairy legs to discover the truth of this, Solomon constructs a palace with glass floors. The queen, accept the floor to be made of water, lifts her skirts, revealing her legs and feet.As Toy commented, later Moslem writers interpreted this physical distinctiveness as showing that she was of jinn descent they constructed a romantic history of her fathers marriage to a jinn maiden. Legends also conjectured that the queen and Solomon wed during her visit to his court and had a son who succeeded to the throne of Sheba. A n Ethiopian Queen This marriage figures prominently in the Ethiopian accounts of the queen. Drawing on Jewish and Islamic traditions, the Ethiopian story of the Queen of Sheba identified with Makeda, Queen of Ethiopia provides the most extensive picture of the Queen.Told in the Kebra Nagast (The Glory of Kings), a 14th century compilation of regional oral histories, this version also begins with a voyage to King Solomons court at Jerusalem. The Queen was dumbstruck with wonder at the things that she heard from a traveling merchant, and she pondered in her heart that she would to go to Solomon, the King, related the Kebra Nagast, which further details her voyage from Ethiopia bringing lavish gifts to the King. During the queens stay, Solomon became infactuated with her.Determined to have the virginal queen, Solomon extracts a promise from the queen to take nothing that belongs to him and then orders a grand banquet to be served the night before her departure. As Harold G. Marcus d etailed in A History of Ethiopia He directed his cook to serve the best wines to prepare the spiciest dishes, both of which merrily suited Makeda. After having eaten and drunk her fill, the queen fell into a stupor, during which Solomon had jugs of water, labeled as his property, placed strategically around her sofa.When Makeda reawakened, she immediately gulped down some water, an act that permitted King Solomon to satisfy his lust. Solomon, having later onwards dreamt that God was granting him an heir by the queen, requested that the queen send their son to Jerusalem when the boy came of age. Accordingly, the queen gave birth to a son, Ebna Hakim, who traveled to his fathers court as an adolescent. In Pillars of Ethiopian History, William Leo Hansberry recorded that Solomon was overjoyed to see his freehanded and noble-minded son. Solomon did his best to persuade Ebna Hakim to remain to Jerusalem, with the intention of making him his successor but the adolescent prince was d eaf to his fathers pleas. Solomon thus confirmed his son as the future King of Ethiopia and gathered several of his advisors sons to call back with Ebna Hakim and assist him during his rule. This group refused to leave Jerusalem without the legendary Ark of the Covenant-the chest reputed to contain the original tablets of the x Commandments sent to Moses by God, among other religious artifacts-and so, stole the Ark.As Marcus commented, The larceny was apparently approved by God, who levitated the youths and their holy cargo across the Red Sea before discovery and chase by Solomons forces. To this day, Ethiopian tradition places the Ark in the northern Ethiopian city Axum. When the queen died in the mid-10th century BCE, her son rose to the Ethiopian throne as Emperor Menilek I. This Solomonic Dynasty ruled Ethiopia for much of the next 2000 years the last emperor moth of Ethiopia, Haile Sellassie, claimed descent from Solomon and the queen through Menilek. A Lasting LegacyAs the se varied accounts show, the Queen of Sheba has fascinated and inspired many cultures for nearly 3000 years. The lack of any verifiable details of her life does not seem to inspire inquiry about her existence. As Nicholas Clapp commented in Sheba Through the Desert in Search of the Legendary Queen, Her encounter with King Solomon must have happened because as biblical tales go, it was so dull. She shows up shes awed shes crestfallen she leaves. Nobody is led in or out of temptation, is distraught or gets killed there is no evident moral message.The story had the earmarks of a day-in, day-out formal court record this is reinforced by passages immediately preceding and following the Sheba story, passages that wait on Solomons prowess in foreign affairs. Instead of being ignored due to its brevity, the bare narrative given in the Old Testament has served as ample fodder for fanciful stories and modern scholarly and popular speculation about the relationship between the wealthy, i ntelligent queen and the religious, wise King Solomon.Centuries after her death, the Queen of Sheba still rules over the imaginations of people both within and far beyond the boundaries of her ancient kingdom. Books Clapp, Nicholas, Sheba Through the Desert in Search of the Legendary Queen, Houghton Mifflin Company, 2001 Holy Bible, American Bible Society, 1978. Kebra Negast, trans. Miguel F. Brooks, The Red Sea Press, Inc. 1996. Marcus Harold G. , A History of Ethiopia, University of California Press, 1994. Quran, trans. Muhammad Zafrulla Khan, Interlink Publishing Group-Olive Branch Press, 1997. Shah, Tahir, In Search of King Solomons Mines, colonnade Publishing, 2002.