Tuesday, May 26, 2020

The Impact of the Modern Family on Life Span Development

The Impact of the Modern Family on Life Span Development Robin Roberts PSYCH/500 February 7, 2010 Debbie Jennings The Impact of the Modern Family on Life Span Development Over the last century the American family model has changed significantly. A traditional family of a mother, father, and siblings, all living in the same household is currently the minority. Any group of people who come together for each others well being and be defined as a family. A family can have two mothers, or two fathers. There can be stepmothers and step fathers, or just one mother, or just one father. There can be many more variations of what a family is in modern society. All of these variations can have an impact on life span development.†¦show more content†¦As stated above, the influence of the father figure is important. Today the role of the father is also played by a grandfather, step father, or other guardian. The family can engage a moral, dependable male role model, from outside the home. In homes where there is a lack of stability consistency and father presence, these children struggle. They demons trate behavior issues at school and challenges with development. When stability, love, and discipline are equally available in a family children flourish. Conclusion The changes above do not have to affect families in a negative way. People are living longer, and have better educations than in the 1600s. Crime rates and drop out rates are higher than in the 1950s. Regardless of the organization of the family unit, a family can survive and flourish to the next level. A single mother can be just as successful raising two sons alone as two men can be at raising a daughter. What is important is to accept the core or design of the family as it exists today. Do not make excuses for the current design, if the mother or father is not in the current picture. The goals are still the same. Children have to be cared for disciplined, and educated. The new modern family must assign these roles to the members who are available and work for the children’s life span development. References Popenoe, David. Disturbing the nest: family change and decline in modern societies, Brunswick New Jersey. Pearson,Show MoreRelatedAssimilation And Schemas1387 Words   |  6 Pagesof cognitive development proposes that kids move through four unique phases of mental development. His hypothesis centers around understanding how children acquire knowledge, as well as on understanding the nature of intelligence. As children interact with their general surroundings, they constantly include new learning, expand upon existing knowledge, and adapt already held plans to oblige new information. To better understand the things that occur during the cognitive development, it is vital firstRead MoreImpact Of The Industrial Revolution On Capitalism And The Contemporary Society Essay1625 Words   |  7 PagesThe impact of the Industrial Revolution on Capitalism and the Contemporary Society, When looking into the past during the Industrial Revolution, there were many cause and effect events that occurred, the Industrial Revolution changed the lives of many, these changes in society were caused by the innovations of the time period, and the need for a more productive environment. There was a movement from an agricultural society to a manufacturing society; these changes affected the family’s abilityRead MoreCulture, Core Values, And Cultural Awareness Of Cuba926 Words   |  4 Pagesthrough norms and expectations which impact its decisions and actions. Culture also signifies languages, religious beliefs, and dietary practices, among other characteristics which define human beings in different ways and allow them to share ideals and beliefs that are unique to their own families and communities. Finally, culture has a significant impact on its membership and represents core values and principles that are supported throughout the life span. These characteristics ar e important inRead MoreAncient Roman Civilization And Modern Times936 Words   |  4 PagesRoman civilization had many enduring contributions to modern times. Many of the ancient structures survived the ravages of time. This leads the modern tourist to experience the ancient civilization through much of what Ancient Rome’s engineers enduring achievements, namely, temples, baths, aqueducts and roads (Temin, The economy of the early Roman Empire, 2006). Beyond the physical structures that survived the millennia, there are numerous modern cultural influences that are readily seen in everythingRead MoreGrowing Technology1448 Words   |  6 Pages1930s actor Bill Benedict expresses â€Å"Technology is getting a new life.† Basically, technology is evolving so much and so fast it is almost as if it is gaining a life of its own. The new technology that’s emerging gives individual’s a new life and new way of living. In Jonathan Rowe’s essay, â€Å"Rea ch Out and Annoy Someone,† he illustrates his frustration with the new technology better known as a cell phone. He focuses on the negative impact cell phones have on people’s lives and how addicting it is. CellRead MoreErikson s Theory Of Lifespan1471 Words   |  6 PagesIntroduction Erikson’s theory of lifespan continues in the final four stages of life, which are identified as adolescence, young adulthood, middle adulthood and late adulthood. Each stage identifies a conflict to be resolved with indicators of success and failure at the stage. It seems however, that the theory in its framework is not all inclusive. Each section will discuss the conflict and indicators of resolution, as well as identifying how the stage may vary for different groups. AdolescenceRead MoreSocial Media s Impact On Emotional Health1067 Words   |  5 Pageshealth of people it great ways. First is the biggest impact that social media has and that is on teens and how they get their social support from twitter and snap chat rather than going to someone face to face. Another way social media can impact emotional health is through online support groups. Finally how social media impacts social support and emotional health is through binging people from all walks a life together. Social media is the modern way of get social support. Through the use of computersRead MoreThe United States Of America1697 Words   |  7 PagesStates of America is arguably the most powerful and influential nation in the 21st century. With its massive military force that spans across the globe and the complex and powerful economic capabilities of American businesses, the United States dominates every aspect of worldly power. Yet, there is one field where the United States recently began to falter behind many other modern nations. This field is the education system. The halting and event the reversal of the progress of education will be detrimentalRead MoreHow Electronic Media--From Baby Videos to Educational Software--Affects Your Young Child by Lisa Guernsey1123 Words   |  5 PagesThe accessibility of modern technology in the lives of the public advocates the immoderate consumption of screen time. Within the past century, America’s development of futuristic technologie s has surpassed expectations. The tools available today are often looked upon as a major improvement to society but often enough, the drawbacks are not recognized. As Americans are submerged in the influx of technological devices, the ability to restrain from them is mitigated. People prominently enjoy usingRead MoreGovernment Initiatives for Affordable Housing1261 Words   |  5 Pagesdeputy prime minister office has defined the modern method of construction as a method to produce better quality home in quick span of time. The housing corporation that is sponsored by the deputy prime minister office spends  £1.6 billion every year on building new homes with a 25% percent target consisting of the modern methods of construction. The English partnerships and the Department of Trade and Industry encourages and promotes the use of modern methods of construction. The National Audit Office

Tuesday, May 19, 2020

Traumatic Experiences Faced by Tina - 3025 Words

|University of south africa | |Assignment No Code: Assignment 1 (322943)Module: The Educator in a Pastoral Role | |Student No: 53808878 | | | |Slindile Philisiwe Bombo | |8/13/2013†¦show more content†¦Suffering from the above-mentioned forms of abuse could raise feelings of sadness, anger, betrayal, unworthiness and children will soon be withdrawn from social scene (Finkerlhor Browne; 1985). 1.2.2 Effects of Sexual abuse â€Å"The National Centre on Child Abuse and Neglect (NCCAN) describes sexual abuse as contacts or interactions between a child and an adult when the child is being used for the sexual stimulation of the adult† (Kempe Kempe; 1987 in Schoeman; 2013: 63). This conceptualisation finds relevance in Tina’s case as she is used for her step brother’s stimulation and benefit for sexual pleasure. Sexual abuse has four traumatic impacts in a child’s life; these are discussed from a clinical and socio-cultural view. Finkelhor and Browne (1985) came up with a conceptualization that could be used in research and treatment of sexual abuse victims. This is targeting people in pastoral roles away from the family unit where children are exposed to these stressors; in this case Tina confiding in her teacher is the first step to acknowledging teachers as social activists. These are labelled as the four traumagenic dynamics and they are impacts that alter children’s cognitive and emotional orientation to the world and create trauma by distorting children’s self-concept, world view and effective capacities (1985). †¢ TraumaticShow MoreRelatedEssay about Reaching Acceptance: the Five Stages of Grief1141 Words   |  5 PagesWhen one is faced with grief, an individual must go through all of the five stages, whether it is for a brief or extended period of time in order to reach the final stage of acceptance. Denial is the first logical stage that one feels when trying to cope with trauma because it feels safe to trick oneself into thinking that the event did not actually occur. Anger follows when the individual realizes that the trauma did occur and there is nothing to make it better. Depression is the third stage inRead MoreEducator in a Pastoral Role4826 Words   |  20 Pagespg. 1 SECTION 1 1.1 Tina is an adolescent. At 11 years old she has not yet developed, nor is she expected to have developed, a strong mental (or physical for that matter) capacity to process all negative and/or traumatic experiences that life has already thrown at her. She is at a very impressionable age. There are various points to keep in mind with respect to her unique situation viz. 1. 2. 3. 4. 5. 6. 7. She is very young and vulnerable being 11 years old Her father was not present in herRead MoreEarly Childhood Through Middle Adulthood And The Effects Of Obesity5776 Words   |  24 Pagesthrough Late Adulthood Obesity has become an epidemic which negatively affects millions of American’s and individuals from other countries. Individuals whose mass index score exceeds the 95th percentile is considered obese. Each age group is faced with normal developmental, social, and psychological challenges. Cognitive and socioemotional theories developed by Piaget and Erikson define each age and stage of life. In investigating the cause of obesity in each age group, we must consider theRead MoreLibrary Management204752 Words   |  820 Pagesconceived as a basic text for library and information science curriculum, primarily in North America, because the authors were both faculty members in schools on that continent. Many students in programs for which the textbook was intended had work experience in libraries or other types of information centers before entering graduate school, but they had little understanding of the theories and philosophies that impact the environments in which they w orked or would be working in the future. They simply

Friday, May 15, 2020

Depression A Great Impact On Someone s Life - 867 Words

Depression can have a great impact on someone’s life. Imagine trying to balance these symptoms while in school, taking three or four classes .Since most depression comes from financial issues , and financial aid not covering all costs for school this can cause a major problem. Although while suffering from this disorder, there are solutions out there to help with the effects. There are many things to keep the depression, balanced and unable to take full control of your life. Counseling is a great way to help a student battleling depression. Counseling plays a major role in balancing your symptoms, and is also a big help toward future problems that may arise, but the most important thing is realizing that you are not alone and not being afraid to get the help you need. I believe the biggest solution is finding a highly qualified counselor or pschchologist ,which both give the same treatments. Sometimes someone can become so depressed and shelter themselves and don’t want to talk but seeking help and finding the right person to talk to who can show you therapeutic options can slowly diminish the way the student handles their depression. Depression was once believed to affect mainly adults for various reasons. â€Å"It was hardly ever seen in minors or college students,† according to a psychiatrist by the name of Therese J Borchard (http://psychcentral.com, 2010). Today depression is more common in younger populations mainly college students. There are many things that canShow MoreRelatedThe Effects Of Depression And Its Effects On Society1266 Words   |  6 Pagesages will be affected by depression? Depression is a mood disorder caused by an overwhelming feeling of sadness and loss of interest. It has a negative effect on how one goes through their day to day activities. Depression is more than just having a â€Å"bad day†, it is a serious mental disorder that can harm people’s lives. The causes of depression are widely ranged. The debate between if depression comes from a nature vs nurture environment is highly looked into. Depression is backed up and proven byRead MorePersuasive Essay On Teen Suicide1235 Words   |  5 PagesSchools feel full of culture due to diversity. A student s voice helps a school become a wonderful and lively place to learn. However, what happens when a student silences their voice forever by committing suicide? When a student dies in an accident, schools can mourn the death as a random occurrence. However, when a student kills themselves, a school feels guilty as they mourn. While the teachers feel guilty because they failed to help someone. The students feel bad for not knowing the student. ThoseRead MoreAnalysis Of As I Lay Dying 1682 Words   |  7 Pagesthe effects of poverty and took the opportunity to use his characters to depict poverty s effects. The novel takes place in Yoknapatawpha County, which is inspired by Lafayette County in Mississippi, an area close to where Faulkner spent a majority of his life. The novel is depicted as being similar to events encountered by Faulkner in his own life, one being the Great Depression. In the 1920’s and early 1930’s, the United States had an economic crash that resulted in millions being left unemployedRead MoreEarthquake Of The California On The San Andreas Fault Line1550 Words   |  7 Pageswaking to a big earthquake and having to hide in the doorway like I was taught which is very traumatizing be cause it’s something that stays with you. Along with the contest reminded at school. Growing up where a potential natural disaster happens can impact a person. The Indian Ocean Earthquake happened on December 26th, 2004. This was a massive 9.0 magnitude earthquake that occurred under the Indian Ocean near the coast of Indonesia. This earthquake was one of the third largest earthquakes to haveRead MoreTeen Depression : Genetics Or Situational Cause Word Count1379 Words   |  6 PagesTeen Depression: Genetics or Situational Cause Word count:1225 Does genetics or a child’s environment and surroundings have a greater impact on causing teen depression? â€Å"Rates of depression and anxiety among teenagers have increased by 70 per cent in the past 25 years† (Bedell 1). Teen depression, whether caused by the situation the teen is in, (getting a bad a grade, family relationships, and how they were raised), or it being genetics getting passed down to the teen from parents, depression isRead MoreSymptoms And Treatments Of Depression1274 Words   |  6 PagesDepression is a major issue affecting many in a person’s everyday life. There are many ways to combat depression, whether it be medication such as antidepressants or therapeutic treatments such as psychotherapy, electroconvulsive therapy, light therapy or even herbal remedies. (â€Å"Diseases and Disorders: Depression†). Antidepressants temporarily stop depression, but since the side effects can be harmful or life threatening, alternative treatments are a much safer and efficient way to combat depressionRead MoreEssay about Disadvantages of Adolescent Communication on Facebook894 Words   |  4 Pagesparents of adolescent children. This research will explore the disadvantages of adolescent communication on Facebook media. Focusing on Cyberbullying, Sexting, and Facebook Depression, looking at how this behavior can have a negative impact on them. Cyberbullying Traditional adolescent bullying in the 70’s and 80’s of threats to do bodily harm to another adolescent either before school, after school, on the playground, or even in locker rooms have become somewhat a thing of the pastRead MoreEssay On Cyberbullying969 Words   |  4 Pages Cyberbullying is growing and becoming one of the leading causes of teen suicide. Cyberbullying occurs when a person posts or messages someone in a negative way online. It can include threats, harassment, and even smearing someone’s name by spreading lies. The web’s anonymity provides the perfect cover for bullies to harass classmates or even mere strangers. Cyberbullying is usually not a hit and run, bullies target one teen and insult or spread rumors about them, not realizing that if caught, theyRead MoreDrug Addiction Essay1519 Words   |  7 PagesAddiction can start though someone else introducing it to you and showing what is does for them or peer pressure can cause teens to feel the need that since everyone else is trying this drug that they wouldn’t become addicted like them. Addiction can range from simply drinking coffee to inserting injection of heroin into your bloodstream. Addiction is a serious topic that is involved with human nature all over the w orld which can damage a person and their health. During the 1970’s, the drug usage in NorthRead MoreOf Mice And Men And The Five People You Meet1083 Words   |  5 Pagestheme brothers keeper. A brothers keeper is someone who looks over and protects one and other, in other words a guardian angel. The main character in The Five People you Meet in Heaven Eddie s life is turned around on his birthday when he is killed and put into heaven where he meets five people who dramatically impact his life. In the novel Of Mice and Men George and Lennie, two friends who depend on each other through the hard times of the Great Depression try to achieve their American Dream, with

Wednesday, May 6, 2020

Explore How Bronte Has Created an Anti-Christian Theme in...

Supernaturality, love, as well as hypocrisy as a sub unit of religion,are dominant themes combined in the retrospective novel Jane Eyre. The novel depicts characters, such as Mr Brocklehurst and St.John Rivers that are challenges to the ideal christian way and faith throughout the novel. The eccentric romantic gothic genre and the surrounding supernatural presence lurks around crowds of chapters. The contrastive saint Helen Burns used as a reverence to the good aspect and purity of christianity. Banned after it was originally published.Questioning christianity was highly seen as blasphemous.This novel was considered controversial at the time of its original production, as the victorian England were engulfed in†¦show more content†¦Referencing to greediness beyond wealth and rather something genetically inherited, Mrs Reeds daughter, instead of being a generous child, shes easily described as spoiled.Fascinatingly,the comparison of John Reed as a slave driver is not a reference to his physical activities, but to something internal. Also connecting bleared eyes to Mrs Reed, Bronte might be implying many wealthy religious people that are ultimately incompetent of seeing the raw reality of their world and the poorer among them. Such a mentality certainly conforms the upper class society to actually become enslaved to materialism which ruins their children, who as a result become the mirrored example of their surroundings. Mrs Reed exploits her children innocence by de priving them of any knowledge on humanity.Thus crippling their own children more than Jane Eyre. The use of light and darkness is represented within the construction of conflicting opposites in the Jane Eyre novel. The contrastive difference between St. John Rivers and Mr.Rochester imperative characteristics,is reflected through the shades of light and darkness surrounding them. I offer you my heart this spiritual admiration for Jane is his only sense of purity as its in form of his love for her. Yet Mr Rochester has a darker presence. Brontes use of fire symbolism that circulates mr.Rochester is a reflection of darkness that links to his imperatively mysterious exterior. Given that lust and corruption isShow MoreRelatedVictorian Novel9605 Words   |  39 Pagesportion of travelling. Even libraries, like those of Edward Mudie and W.H. Smith, thanks to the railways could send different forms of literature to provinces and overseas. Changes in the industry and society were equal to the changes in the novel. Themes like sea adventures after Napoleonic Wars, concerns with Ireland, rural people, nostalgia for country in urban England, fashionable London life, appeared in the novels of Frederick Marryat, William Carleton, Samuel Lower, Robert Surtees, Mrs Gore

The Satirical Nature of Jonathan Swifts A Modest Proposal...

A Modest Proposal The satirical essay â€Å"A Modest Proposal† written and published in in 1729 by an Anglo- Irish man named Jonathan Swift, in response to the worsening conditions of Ireland, was one of his most controversial and severe writings of his time. The narrator in Swift’s essay â€Å"A Modest Proposal† argues for a drastic and radical end to poverty in Ireland. Swift’s proposal suggests that the needy, poor people of Ireland can ease their troubles simply by selling their children as food to the rich and make them useful, benefitting the public. With the use of irony, exaggeration and ridicule Swift mocks feelings and attitudes towards the poor people of Ireland and the politicians. However, with the use of satire Swift creates a†¦show more content†¦When he presents his proposal in a ludicrous manner, he states that from a known friend in London, that a young child whether â€Å"stewed, roasted, baked or boiled† is the most delicious. In †Å"The Modest Proposal† he also uses ethos in order to persuade his reader that his sources are credible. A child as an infant is said to cost more than a â€Å"boy or girl before twelve years old† because by being â€Å"assured by our merchants†, Swift proposes that being no â€Å"saleable commodity†¦they will not yield about three pounds.† He describes one of his acquaintances as a â€Å"true lover of his country† whose qualities he supports, was happily pleased with Swift’s proposal. Swift also makes the reader feel as if he is a man who will do anything to help and save his country. Furthermore, Swift also creates a strong argument throughout this essay, with the use of logos; appealing to logic and his use of statistics. Swift states that the â€Å"number of souls in this kingdom†¦of these I calculate there may be about two hundred thousand couples who wives are breeders†; furthermore proposing that an infant can be sold for â€Å"two shillings per anun† and â€Å"with eight shillings net profit the mother will also benefit and be fit for work to produce another child.† Another quote that implies the reader of his logic and reason , is when he states in these lines that an infant’s flesh can be seasoned throughout the year â€Å"with a little pepper or salt†¦especially in the winter.† He also states that the carcassShow MoreRelatedSatire of a Modest Proposal Essay1331 Words   |  6 Pagesused by Jonathan Swift in his pamphlet â€Å"A Modest Proposal.† The main argument for this mordantly ironic essay is t o capture the attention of a disconnected and indifferent audience. Swift makes his point by stringing together a dreadfully twisted set of morally untenable positions in order to cast blame and aspersions on his intended audience. Jonathan Swift’s â€Å"A Modest Proposal† employs despicably vivid satire to call for change in a world of abuse and misfortune. The entire proposal stands asRead MoreJonathan Swift s A Modest Proposal1859 Words   |  8 Pagesand economic decay (wiseGEEK). Satirical works often highlight ideals of reason, order, and social awareness, and thus these works contain a persistent undertone of civility (Holmes). The author superficially uses a faà §ade of conventional traditions, edicts, egotism, and moral codes to incite a new sense of moral and political superiority (Holmes). The satirical literary device was at its peak during the Neoclassical Period in which the enlightenment writer, Jonathan Swift, was exceptional at thisRead MoreAnalysis Of The Article A Modest Proposal 1482 Words   |  6 Pages The article â€Å"A Modest Proposal† is a proposal made by a man named Jonathan Swift who is also known for Gulliver’s Travels which is another well spoken essay of satire. When the people of Dublin are suffering from poverty and overpopulation, Swift writes up a satirical hyperbole that mocks the heartless Irish attitudes towards the poor. The bottleneck effect of people was so dreadful that all the Catholic families of Dublin were not able to support their own children. Due to these conditions SwiftRead More Self Representation and the Self-Defeating Speaker in Jonathan Swift1735 Words   |  7 Pagesself-defeating narrator; in cases where the narrator’s errors in morality or logic project on to someone or something else, I consider this to be an indirectly self-defeating narrator. While â€Å"Verses on the Death of Dr. Swift† eventually moves into satirizing Swift’s friends and readers, Swift opens the text by satirizing himself. The poem begins with Swift as a directly self-defeating speaker, in the sense that it is truly against himself that Swift is wagering satire. In the following lines, we see Swift presentRead MoreEssay about A Modest Proposal, by Jonathan Swift1165 Words   |  5 Pagesused by Jonathan Swift in his pamphlet â€Å"A Modest Proposal.† The main argument for this bitingly ironic essay is to capture the attention of a disconnected and indifferent audience. Swift makes his point by stringing together a dreadfully twisted set of morally untenable positions in order to cast blame and aspersions on his intended audience. Jonathan Swift’s â€Å"A Modest Proposal† employs despicably vivid satire to call for change in a world of abuse and misfortune. The entire proposal stands asRead MoreEssay about A Swift Change Is Imminent1714 Words   |  7 Pagesfirst glance, a misogynist’s paradise is apparent when perceiving Jonathan Swift’s The Lady’s Dressing Room and a cannibalistic one in A Modest Proposal. However, Swift’s intricate feelings do not depict Ireland’s crude social convention, but rather for Swift’s revolutionary vitriolic satire, which permeates humanity’s blindness through political stand points. By using grotesque metaphors, to open the figurative eyes of the public, Swift’s poetry forced society to analyze the ways of living in order toRead MoreSwifts A Modeste Proposal1955 Words   |  8 PagesJonathan Swift’s â€Å"A Modest Proposal† name English 301 December 3, 20xx In â€Å"A Modest Proposal† (1729), Jonathan Swift used satire for a double purpose: to attack those that he considered responsible for the financial situation of Ireland, and in the same time, to push those who were in a position of power to take rational measures against poverty in Ireland. In his poem, Swift made use of the image of the Projector; a character whose role is that oRead MoreJonathan Swift’s Essay A Modest Proposal, and Voltaire’s Novella, Candide999 Words   |  4 Pageslong or short, essay or novella. In these two works, the authors bring light to ongoing social, political, and philosophical issues of their time and age. The two works I am referring to are Jonathan Swift’s satirical essay, A Modest Proposal, and Voltaire’s novella, Candide, or Optimism. In both A Modest Proposal and Candide, there is a portrayal of irony, cold logic and reasoning rather than emotion, and misguided philosophy. Exploring the issues within thes e texts can implement a better understandingRead MoreEssay about Jonathan Swift894 Words   |  4 Pages A Hardly â€Å"Modest† Proposal Jonathan Swift is regarded as one of the most famous satirical authors in history. He uses his wit, intellect and unfortunate past as tools for projecting his words in an attempt to baffle the unknowing. He achieves this by making humorous and farfetched situations that really resemble the ridiculous things people do. In â€Å"A Modest Proposal,† Swift addresses his feelings of England’s outlandish behavior towards the quot;less fortunate.quot; Swift is trying to help theRead MoreSummary Of Gullivers Travels And A Modest Proposal1450 Words   |  6 PagesAnalysis of Gullivers Travels and A Modest Proposal: Satire Authors often use satire to ridicule peoples behaviors or societys institutions, with hopes of bringing social change. One of the most influential satirical authors of all time is Jonathan Swift, who uses these techniques so effectively, that he has been called â€Å"the greatest satirist in the English Language† (Holt 620). Swift’s use of satire to address controversial concerns is one of the reasons this story is still relevant and analyzed

Auditing - Assurance and Compliance Involves Systematic Examination

Question: Describe about the Auditing, Assurance and Compliance for Involves Systematic Examination. Answer: 1 (a) Auditing is a procedure that involves systematic examination of the organizational documents, statutory records and accounting books to determine the true and fair view. Auditors are required to perform substantive and analytical procedures to check the accountability and transparency of the financial information of the organization for the benefit of stakeholders. Auditors occupy the reasonable responsibility to present the financial statements and other business records in true and fair view however the absolute responsibility lies on the management of the organization (Leuz and Wysocki 2016). Accordingly, the auditors are liable on presentment of the business information in transparent form but the auditors are nor responsible for wrong or unfair business decisions including the transactions with third parties. Auditors negligence is considered with respect to the presentment of the business information as per the courts decision in Candler v Crane, Christmas Co. According to the case decision, the judgment formed as liability of the auditors towards third party as well as third party solicitors being non- clients (Abed et al. 2016). In the given situation, King and Queen audit firm had been notified by the third party i.e. the solicitors of client companys financers on the grounds of inadequate measurement of provisions and decline in inventory value. It has been noted that Impulse Pty Limited suffered liquidity problems as well as the valuation of inventory declined, which was not considered by the auditor. Further, the company acquired big amount of loan from a financing company in order to accumulate additional working capital. According to the legal regulations of auditing, King Queen audit firm was responsible to verify the true and fairness view while reporting the debtors value, inventory value and other financial information. Disclosure of material discrepancies in the latest financial statements and other relevant business documents helps the users to measure the performance of the organization as well as the financial position (Baldauf, Steller and Steckel 2015). Considering the case of Hill v Van Erp (1997) 188 CLR 159, it had been opined that the duty of the auditor towards the third party or clients solicitor is reasonable subjected to the principles and professional standards. Since the appropriate disclosure of financial information provides impact on the organizational performance, investment decision, financing decision and other business decision is affected. In the present case, decision on acquisition of finance for working capital could not be the obligation of audit firm King Queen. How ever, appropriate disclosure liquidity problems, fall in inventory value and debtors value in the relevant documents by the auditors would have given a clear information to the finance company. Hence, it can be concluded that King Queen was not directly liable to EFL but the firm was reasonably liable for inappropriate and incomplete disclosure of companys financial information (Martin and Van Linden 2015). 1 (b) The financial statements of Impulse Pty Ltd for the financial year 2012 were audited by King Queen audit firm who provided an unqualified audit report. However, the organization had liquidity problems including the fall in debtors turnover and valuation of inventory. During the year 2012 the company had trading problems and acquired big amount of loan from EFL finance company to support the working capital. Unqualified report refers the opinion of auditor on companys financial statements to be true and fair including the appropriate disclosure and compliance of all the relevant accounting principles. The audit report of Impulse Ltd disclosed as unqualified report while the company was facing several financial problems in real (Chan, Lo and Mo 2015). Accordingly, disclosure of appropriate and material financial information affects several business and investment decisions by the users of financial statements. Similarly, in case of Impulse Limited the loan was provided by the finance company on the basis of audited report of the financial year 2012. The report was unqualified however, in actual the financial position of the company was not sound and appropriate. Further, according to the auditing standards and principles, auditor is responsible and liable to examine the financial information of the company to determine the true and fairness presentation for the benefit of stakeholders (Cheung 2015). Hence, in the present case, King Queen audit firm was held liable for performing and presenting the audit report with integrity and professional competence. Therefore, in case EFL had provided a written application for intending to provide loan to Impulse based on the financial report 2012, then King Queen would have had absolute obl igation. However, the liability of the audit firm had occurred only if the written form was accepted by King Queen firm for the purpose of reliance on the audited financial statements. Moreover, in general terms auditors responsibility on disclosure of companys financial statements is considered to be perceived independence and the users of such report utilize the same for making decisions. Hence, the answer would remain partially same on absolute responsibility of audit firm if EFL obtains the application on reliance on financial reports in the written form (Cohen et al. 2015). 2 (a) Independence of auditors means the independence of internal auditor of the organization or statutory auditor of the organization against the financial interest in the audited company. It involves the integrity and ethical behavior in performing the process of audit including the maintenance of objectivity, due diligence and confidentiality of the auditing company. Actual independence refers to the independence that is followed by the auditors in performing audit procedures in order to examine the accountability, transparency and true and fairness of the financial information disclosures. On the contrary, perceived independence refers to the independence deemed to be followed by the auditors while auditing the companys financial and statutory records. It involves conducting of auditing procedures by means of integrity and confidentiality of the auditing company as per the requirements of auditing standards (Earley 2015). Both actual and perceived independence forms essential part of the auditors independence in order to achieve the independence targets. In general, actual independence means the independence of auditors state of mind in order to deal with the particular situation. It refers to the capability of the auditor to make decisions independently stating the accountability of the organizations financial statements and other statutory documents. On the contrary, perceived independence means the consideration of independence by the auditors during the compromising situation by maintain the professional integrity (Funnell, Wade and Jupe 2016). Independence of auditors is important while performing the audit procedures for the organization in order to form the audit opinion against the examination of the financial statements and other documents. Independence of auditors is essential so the opinion and judgments of the auditors are not influenced by the relationship between the auditors and the management of the client company. Independence should be followed to form unbiased and direct judgment on the verification of the books of accounts for the benefits of the stakeholders. Since financial statements are prepared and presented for the use of organizational stakeholders, it is important to disclose all the material information with true and fair view. Therefore, the auditor of the organization is responsible to form independent opinion for the accountability of the financial information. Further, auditing also requires as due diligence for the purpose of business acquisition, diversification hence the auditor is required t o have independence to form correct valuation and honest opinion of the business activity. Additionally, independence of auditors refers to the charge of audit fees irrespective of any substantial interest and there should not be any collection of audit fees as a part of clients business income (Parida et al. 2015). In case of first situation, independence of auditor with respect to copying the financial information of the client company for completion of assignment has been maintained since the auditor the companys references. In the second situation, Wendy performed the duties of company secretary due to absence of the organizational secretary, which does not affect independence of the auditor if the duties are performed by maintaining integrity. It is important follow the independence while performing the audit work for the auditing company. As the secretarial work involves several confidential work of the company, it is the auditors duty to perform the work independently and maintain the confidentiality (Rikhardsson and Dull 2016). 2 (b) Auditing standards forms requirements of principles and ethical standards to perform the audit procedures by maintaining integrity and professional ethics. Australian Auditing Standards provides principles for the auditors that are required to be followed from the audit engagement, examination of books of accounts, statutory books and financial statements. There are several standards that have been established by the auditing boards to review on audit engagements, assurance engagements and audit on related services, which were issued before 1 July 2004 (Soh and Martinov-Bennie 2015). In the first situation, Bob, an audit assistant as well as a university student utilized the financial information of the auditing company Club Casino in order to complete the university assignment. However, Bob used the information by removing the references of the auditing company to maintain the confidentiality. According to Auditing Standard 102 on Compliance with ethical requirements when performing audits, reviews and other assurance engagements, auditor is required to maintain the independence, professional ethics and confidentiality for verification of financial information and other documents. The auditor is required to follow the conceptual framework to maintain the quality control and other regulatory compliance by following professional competence (Therisa and Sony 2016). It states that the auditor should not disclose the clients financial information or any other organizational details that affects the confidentiality and personal information. In the present case, even t hough Bob did not use the companys reference he is said breach the auditing standard on 102 as well as 200 on objectives of the Independent auditor. This is because Bob used the financial information of the company to complete the university assignment, which would be circulated out of the companys premises and without the knowledge of organizational management. Second situation represents the divergence of auditors work in the company that involves performance of company secretarial duties. Wendy performed the secretarial duties because the secretary of the Ace Company was not retired and the company took six months time to replace the position. According to the Auditing standards 210 on audit engagement states that certain services that an auditor can perform other than the audit work of the company. However, such services should not include the day to day business or if the services involves confidential information (Williams 2015). Moreover, Wendy was engagement partner in the Ace Limited audit hence, there was no breach of standards performed on conducting the secretarial services. Third situation involves the audit work of the individual for a firm, Precision Machinery Limited in order to test the internal controls of the cash payments system. The auditor was a temporary auditor and was the eldest son of the factory foreman. As per the auditing standards, audit work or audit procedures are conducted by professional auditors or by the audit assistant working under the auditors (Ismail and Mustapha 2015). Accordingly, Leo is eligible to conduct internal control test only if he either is a professional auditor or employed as an audit assistant of the firms auditor. In the fourth case, default in audit fees for three years have been paid by the company to the auditors Chan and Associates in terms of new office furniture which was worth 50% of the balance. According to the standards on auditing for discharge of audit fees, it states that the audit fees should not form part of organizational products and organizational issued shares. Further, the outstanding audit fees is required to be paid in full as well as in the form agreed while forming the audit engagement. In the given case, the dues of audit fees were paid in the form of companys products as well as the value was not paid in full along with the payment of issued shares. An auditor is not entitled to acquire the companys shares by any means therefore the regulatory requirement is said to have breached (Grimm, Hofstetter and Sarkis 2016). Reference List Abed, S., Abed, S., Al-Najjar, B., Al-Najjar, B., Roberts, C. and Roberts, C., 2016. Measuring Annual Report Narratives Disclosure: Empirical evidence from forward-looking information in the UK prior the financial crisis.Managerial Auditing Journal,31(4/5), pp.338-361. Baldauf, J., Steller, M. and Steckel, R., 2015. The Influence of Audit Risk and Materiality Guidelines on Auditors Planning Materiality Assessment.Accounting and Finance Research,4(4), p.p97. Chan, K.H., Lo, A.W. and Mo, P.L., 2015. An empirical analysis of the changes in tax audit focus on international transfer pricing.Journal of International Accounting, Auditing and Taxation,24, pp.94-104. Cheung, J.C., 2015. Professionalism, profession and quality assurance practitioners in external quality assurance agencies in higher education.Quality in Higher Education,21(2), pp.151-170. Cohen, J., Ding, Y., Lesage, C. and Stolowy, H., 2015. Media bias and the persistence of the expectation gap: An analysis of press articles on corporate fraud.Journal of Business Ethics, pp.1-23. Earley, C.E., 2015. Data analytics in auditing: Opportunities and challenges.Business Horizons,58(5), pp.493-500. Funnell, W., Wade, M. and Jupe, R., 2016. Stakeholder perceptions of performance audit credibility.Accounting and Business Research, pp.1-19. Grimm, J.H., Hofstetter, J.S. and Sarkis, J., 2016. Exploring sub-suppliers' compliance with corporate sustainability standards.Journal of Cleaner Production,112, pp.1971-1984. Ismail, H. and Mustapha, M., 2015. Auditing the Auditors: The Audit Oversight Board and Regulating Audit Quality in Malaysia.Journal of Modern Accounting and Auditing,11(3), pp.138-142. Leuz, C. and Wysocki, P.D., 2016. The economics of disclosure and financial reporting regulation: Evidence and suggestions for future research.Journal of Accounting Research,54(2), pp.525-622. Martin, R. and Van Linden, C., 2015. Big Dreams and Little Money for Speech Recognition: Revenue Generation by Outsourcing Research and Development.Journal of the International Academy for Case Studies,21(6), p.309. Parida, A., Kumar, U., Galar, D. and Stenstrm, C., 2015. Performance measurement and management for maintenance: a literature review.Journal of Quality in Maintenance Engineering,21(1), pp.2-33. Rikhardsson, P. and Dull, R., 2016. An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses.International Journal of Accounting Information Systems,20, pp.26-37. Soh, D.S. and Martinov-Bennie, N., 2015. Internal auditors perceptions of their role in environmental, social and governance assurance and consulting.Managerial Auditing Journal,30(1), pp.80-111. Therisa, K.K. and Sony, M., 2016. Enhancing impact of ergonomics in educational institutions: theoretical foundations and practical viewpoints.International Journal of Process Management and Benchmarking,6(2), pp.133-146. Williams, J., 2015. Does a neurodevelopmental movement program affect Australian school children's academic performance? Unlocking Potential: A report.Australian Journal of Child and Family health Nursing,12(2), p.12.

Tuesday, May 5, 2020

Human Resource Management Southen Food

Question: Discuss about the Human Resource Management Southen Food. Answer: Introduction The report provides a critical analysis about the Human Resource Issues at Southern Foods Limited (SFL). The company in order to strengthen the overall production has to increase the overall production. In order to make sure the steadiness and excellence the company needs to impose firm standards on both the employee behaviors and production process. Due to the demanding and unstable relationship between customer and supplier the company needs to keep costs down and to reduce the staff to the minimum. The report provide with suggestions to meet out the contingencies caused due to imbalance in between the production unit and Human Resource Practices. Situational analysis As per the current scenario the board of directors has figured out a method to increase the production instead of a purchase of machinery. They have decided to operate for 24 hours a day. According to them one of the three machines should be dedicated to promotional relishes. The purpose is to improve the overall production and to improve efficiency in labor costs. Comprehensive and critical review Running a unit for 24 hours will create a burden on the employees. Management has asked to eliminate the slow production. Moreover the case study reflects that the management doesnt want to hire more than 6 labors to cover up the additional requirements. In case if the whole process of Unit B is closed the employees will shift to the previous structure. Key HR issues Excess burden on the employees due to 24 hours of shift. The productivity of employees will be hampered due to current proposal(Storey,2007). Training and development of employees is a problem in order to develop skills. Health and safety regarding the new process is questionable. Recruitment of fewer employees against the required (Boxall Purcell, 2011). Employees retrenchment Reduction in the cost per case and increasing the output per head (Noe,Hollenbeck, Gerhart Wright,2007). Employees queries are not addressed properly Issues in respect of employee relations and training The staff dedicated to the Unit B is considered to be the most efficient in thr whole unit. This is due to the specialized nature of training and development which has increased the burden on the company. Recommendations To discuss the current issue with the employees in order to meet the requirements. They should hire part time employees in order to meet needs. To provide employees with efficient training and development. To create awareness among employees about the whole process. Need to restrict employees retrenchment in order to hold their faith. Focus need to be paid on employees and industrial productivity (Bratton Gold, 2012). Effectual implementation of policies in mutual concern. Management need to find an effective policy to meet the purpose. Conclusion The report examines the human resource issue undergone by the company Southern Foods Limited (SFL) due to significant change in the Human Resource policies. The report describes the key human resource issues in the organization. Recommendation regarding the current issue is given in the report to ascertain the effectual remedies. References Storey, J. (2007).Human resource management: A critical text. Cengage Learning EMEA. Boxall, P., Purcell, J. (2011).Strategy and human resource management. Palgrave Macmillan. Noe, R. A., Hollenbeck, J. R., Gerhart, B., Wright, P. M. (2007).Fundamentals of human resource management. Boston, MA: McGraw-Hill/Irwin. Bratton, J., Gold, J. (2012).Human resource management: theory and practice. Palgrave Macmillan.