Thursday, August 27, 2020

Over Representation of African American Students in the Special Education System. Essay

Presentation My present school has specialized curriculum program of 32 understudies in self contain with over 90% of the understudies being African-American. This paper will address the huge number African-American understudies in the specialized curriculum framework. Consideration will be center around the social financial jobs that have an impact in arrangement. At the point when done appropriately and in proper viewpoint, custom curriculum is helpful for understudies with a genuine inability, yet specialized curriculum administrations are unseemly when an understudy gets it when it isn't required. African-American understudies are being set in the custom curriculum framework at a disturbing rate. They are being named with inabilities at ages as right on time as five years of age, since they progress more slow than the remainder of the class, predisposition in evaluation instrument, separation in the public eye reflected in the school or they may introduce some conduct issue. Custom curriculum is fitting situation for understudies with genuine inabilities, however minority blacks are by and large lopsidedly place in a specialized curriculum. This unjustifiable arrangement at early ages are making these youngsters be generalized as moderate students causing low confidence and low accomplishment rate during and after school. This is a significant issue while tending to a specialized curriculum for African Americans. Numerous endeavors have been made to tackle the issues however there have been no agreeable outcomes. Hypothetical Framework The unbalanced portrayal of African-Americans understudies in the specialized curriculum framework is all around reported. This deception has been risky since the beginning of the custom curriculum program. This paper will test the reasons a considerable lot of these understudies have been arranged with different kind of learning inabilities or enthusiastic aggravations. These names given to understudies have demonstrated to be life changing to understudies given inaccurate situation. Claims have been recorded charging that positions of high quantities of African American, particularly male, in a specialized curriculum classes has been an apparatus for opposing court requested integration (Harry and Anderson, 1992). In numerous occurrences there is an absence of or reluctance to appropriately put African American understudies due to teachers in certain frameworks being socially various. Furthermore there is a great deal of doubt among instructors and guardians. Numerous guardians don’t look for proper administrations or can't help contradicting instructive arrangement since they believe they will be see as oblivious or â€Å"talked down† to by instructors and overseers putting their kids in a specialized curriculum. This paper will likewise examine the drawn out impacts that frustrate understudies instructive advancement just as there grown-up life. When set in numerous custom curriculum programs understudy may not be in line to get a secondary school recognition. Numerous understudies experience issues in the network landing positions since businesses feel they will be more slow then there partners that got customary instruction. This at that point snowballs into the youngster being put in a lower social monetary section due to the sort of work they should make due with in adulthood. African-American understudies are disproportionally positioned in the specialized curriculum framework around the nation. This deception is might be because of educator incapability. Improving teachers’ ability to give socially responsive guidance to African American understudies resembles to improve understudy learning capacity (Darling-Hammond, 2004). New educators must meet an energetic undergrad program to become ensured they keep on graduating empower to adequately show African American understudies. Many leave program with a misguided judgment of dark understudies. They imagine that the African American understudies are not as keen as different races. The motivation behind this examination is to demonstrate there is a deception of African American understudies in a custom curriculum. I likewise plan to delineate the issue of unbalanced portrayal of African American understudies in a specialized curriculum isn't only a custom curriculum issue or concern be that as it may, rather, must be seen in the setting as it alludes to bigotry in the entire instructive framework. I will talk about how bigotry adds to and keeps up disproportionality in a custom curriculum by (a) deficiently subsidizing schools went to basically by African American and poor youngsters: (b) utilizing socially wrong and lethargic educational plan; (c) insufficiently getting ready instructors to viably show African American students and different understudies of shading. I will demonstrate that to successfully address the issue of disproportionality, scientists, specialists andâ policymakers must place discriminatory instructive asset allotment, improper educational program and instructional method and lacking educator arrangement at the focal point of training examination, strategy, and practice. Noteworthiness of the Study There is a lot of criticalness for this examination. Being a specialized curriculum instructor I have seen numerous understudies come to me since they were a social issue during their basic years. I trust it is our obligation to discover an answer for this developing issue. To begin with, we as teachers, we have to see whether this race of understudies are get lost in the instructive framework. These understudies not getting legitimate instruction are causing a negative impact on as long as they can remember. This makes this specific gathering need to rely upon state help and debilitates the workforce. Furthermore, we have to see whether there is an issue with educator readiness. In the event that this is a difficult we have to make sense of what should be possible in state schools and colleges to take care of these issues. Would including an all the more morally assorted educational program better get ready instructors to teach African American understudies? Most of the educators coming out of school will spend there initial not many years instructing intercity kids, with the dominant part being African Americans. At last we have to instruct or youngsters to be dependable beneficial residents. I feel that these kids are not being given an equivalent shot at being beneficial on the off chance that they are being tossed in the custom curriculum class in the rear of the structure. We definitely know there is an issue, presently we have to cooperate to discover an answer that will best profit the understudies. Meaning of Terms Disproportionate numbers: Having more noteworthy portrayal inside a subgroupâ compared to the quantity of understudies in the populace all in all. A few scientists use give or take 10% to decide proportionality (Harry and Anderson, 1994). Segregation The capacity to make or see qualification; wisdom. Prejudice, or inclination, in the treatment of an individual or gathering, which is uncalled for, illicit, etc(Loren and Orfield, 2002). It is my sentiment that African American kids are being set in a specialized curriculum on account of predispositions unreasonable gathering. High Achieving: School-wide direction of API (if in California) and Annual Yearly Progress (AYP) development more than three years everything being equal. There must likewise be a base development of two deciles inside 3-5 years. ] Special Education: Services and supports intended to limit the effect of handicap and boost chance to develop and learn (Hehir, 2007). Confinement, Delimitation and Assumptions Limitations of Study The constraints of this investigation is discover willing takes an interest, as a result of the reasons I have talked about before guardians will concede that their kid was put in a specialized curriculum as a result of an absence of information on their part. Another constraint that will influence them result of this exploration is on the grounds that I am legitimately utilized in the ward that I have decided to do investigate. This position will confine the adequacy of my exploration due to understudy security and my situation in the ward. It is likewise my supposition that school locale won't have any desire to discharge data that could conceivable be utilized against them. As expressed before I consider understudies shading or being illicit named understudies with uncommon needs and put in a custom curriculum. These are a couple of variables that could restrict my investigation. Delimitations of the Study External legitimacy might be affected dependent on the quantity of understudy/guardians being met. Approve might be affected because of other minority races not being remembered for the examination. Additionally the size and school areas may confine my capacity to get sufficient information to completely demonstrate my theory. The little example populace was plausible for my exploration rather then wandering out into bigger zones. This is noteworthy in that the discoveries may not be relevant to different schools. Suppositions of the Study References Artiles, A. J. (2003). Unique education’s evolving character: Paradoxes and difficulties in perspectives on culture and space. Harvard Educational Review, 73, 164-202. Artiles, A. J. , Rueda, R. , Salazar, J. J. , and Higareda, I. (2005). Inside gathering decent variety in minority lopsided portrayal: English language students in urban school regions. Remarkable Children, 71, 283-300. Billingsley, B. (2004). Custom curriculum teachers’ maintenance and whittling down: A basic examination of the exploration writing. Medicinal and Special Education, 25, 22-39. Blair, C. , and Scott, K. G. (2002). Extent of LD situations related with low financial status: Evidence for inclination. Diary of Special Education, 36, 14-22. Blanchett, W. J. , Mumford, V. , and Beachum, F. (2005). Urban school disappointment and disproportionality in a post-Brown period. Medicinal and Special Education, 26, 70-81. Chamberlain, S. P. (2005). Issues of overrepresentation and instructive value for socially and semantically differing understudies. Mediation in School and Clinic, 41, 110-113. Countinho, M. J. , Oswald, D. P. , and Best, A. M. (2002). The impact of sociodemographics and sexual orientation on the lopsided recognizable proof of minority understudies as having learning handicaps. Medicinal and Special Education, 23, 49-59. Coutinho, M. J. , Oswald, D. P. , Best,

Saturday, August 22, 2020

sublimade messages essays

sublimade messages papers It is safe to say that you are certain that you arent being subliminally controlled into settling on choices that you wouldnt typically make? Is it accurate to say that you are certain that throughout the following hardly any days, your acquisition of popcorn and Coke will be totally under your cognizant control? Is it accurate to say that you are even certain that I havent inserted mystery messages into this exploration paper to control you into giving me an A? In the event that you didnt intentionally see mystery messages yet you perceived them subliminally, at that point they would be called subconscious. The word subconscious truly implies underneath the edge (Encarta 99). The edge is the level at which you know about improvements, so if something is underneath the edge, or subconscious, you are not intentionally mindful of it. Along these lines, you might be getting messages and obeying them without acknowledging it! What I have decided to demonstrate through my examination repo rt is that individuals are being controlled by the media through subconscious notices. Subconscious notices animated noteworthy open consideration in 1957. It was accounted for that a film theater in New Jersey had flashed subtle cues on its film screen during the appearing of the film Picnic. These messages showed up on the substance of the on-screen character Kim Novak like clockwork and asked the crowd to Eat popcorn and Drink Coca-Cola over a course of about a month and a half. 49,699 individuals saw these subconscious cues. The cinema detailed that its concession deals expanded 58%. A few people simply excused this as an exposure stunt or accepted that you cannot be influenced by something you cannot see. In all actuality no one has ever had the option to replicate this outcome. In any case, this episode made numerous individuals look into the subject of subconscious observation. One such individual was Vance Packard who composed the extremely mainstream book, Hidden Persuaders , which showed up in the London Sunday Times as ... <!

Friday, August 21, 2020

Tips on Writing an Essay on Heart Attack

Tips on Writing an Essay on Heart AttackA heart attack happens when there is a blockage in the arteries of the heart. This blockage results in the sudden swelling and can cause death due to the lack of oxygen to the blood. When you write an essay on this topic, be aware that not only your memory will fade but also the words will be fading as well.The first rule of writing an essay on heart attack is that you should never make it sound complicated. You should always start the essay with a strong and clear sentence. Next is to explain what happens when a heart attack happens and then go on to describe the symptoms and what the patient experiences after this.Describe the symptoms that you experienced when you had a heart attack. The more you write about it, the more vivid your memory of what you felt will be. You should not make this so emotional because you should rather make it simple and even basic. Then go on to state the things that you know to be true for heart attack.After descri bing the symptoms of heart attack, the next thing to do is to compare your experiences with the patient's status. If you know that the patient is healthy and feels fine, then you may continue on by saying that the heart attack is a normal reaction of the body to certain kinds of situation. If you find out that the patient has some sort of problem or the person has some medical conditions, it is essential that you mention it on the essay so that you can clarify the problem.It is very important to write an essay on heart attack for there are many different types of heart attacks. There are those which are just minor and also there are those that are more serious. Once the different types of heart attacks are explained, you should give the doctor's opinion and also how he would categorize it. What are the symptoms for each type of heart attack and also what are the causes?As a part of the essay, you should also discuss on the treatments for each type of heart attack. If it is a minor o ne, you may say that you do not have to worry because it will heal in time. You should not be too negative about this since it is an already developed condition.A heart attack is not so fatal if it is treated right away. However, you should always be cautious because they can come back at any time. You should also point out the differences between the heart attack and a heart attack that come from another problem, such as heart failure.As long as you follow the rules, the essay will be a success. Do not forget to mention on your essay on how to prevent heart attacks from happening again in the future. You should also consider how the family will react and how this could affect their daily life.

Monday, May 25, 2020

Analysis Of The Speech Praise Of Eros On Plato Symposium

Jose A. Nunez Introduction to Philosophy 1113 Professor Dr. Sarah Woolvine March 23rd, 2015. Tittle: Analysis of Speeches Given in Praise of Eros on Plato’ Symposium Among the ancient Greek philosophers, Plato was one of the greatest. Known for his remarkable philosophical works, Plato was born into a very prominent Athenian family, and he was expected to have a proliferous political career, but the political scene at that time made Plato devote himself instead to his philosophical inquiry, and teaching others about it. His passion for knowledge was limitless. He founded the Academy around 385 B.C., a very important educational institution that has served as prototype of the Western University System until today. Plato was one the Socrates’ greatest admirers. Socrates was a brilliant Greek philosopher at that time, whose philosophical works stand at the foundation of modern Western philosophy. Unfortunately, he never recorded his works. Nevertheless, most of our current knowledge about Socrates stems from Plato’s work. We find Plato’s thought mostly in the form of fictional dialogues, a very common literary style in ancient Greece. Most of these dialogues have Socrates as the protagonist, and primary interlocutor. Plato uses Socrates as a mouthpiece of his own views, and philosophical ideals. Undoubtedly, one of the most known Plato’s dialogues was Symposium. The word symposium itself means â€Å"drinking together,† or in other words, a drinking partyShow MoreRelatedBroken Family3761 Words   |  16 PagesMain interests: Epistemology, ethics Notable idea: SocraticMethod, Socratic irony Influenced: Most subsequent Western philosophy; more specifically, Plato, Aristotle, Aristippus, Antisthenes Spouse:Xanthippe Children:Menexenus, Lamprocles, Sophroniscus Aristotle Philosopher Aristotle was a Greek philosopher and polymath, a student of Plato and teacher of Alexander the Great â€Å"Personal background† Born: 384 BC Stagira, Chalcidice Died: 322 BC (aged 61 or 62) Euboea Nationality: Greek Era:

Thursday, May 14, 2020

Essay about How to Plan a Great Family Vacation - 669 Words

Process Outline Planning a Great Family Vacation I. Introduction A. Lead In B. Thesis II. Reserving a room A. Choosing your location B. Pay the deposit for the room III. Purchase Supplies A. Purchase Clothing and accessories B. Purchase groceries IV. Packing for the trip A. Make check list while packing B. Check things off as they are packed up. V. Conclusion A. Restatement B. Ending Process Essay Planning a Great Family Vacation After working all year long, sometimes sixty plus hours a week, the mind and body can become very worn down. You have to have a break or your work performance could suffer. The last part of winter or the first part of spring, is when†¦show more content†¦To save money on dining out, purchase groceries to last you for the week. You can buy things to make sandwiches so that you do not have to spend a lot of your vacation in the kitchen. Also, purchase things for several â€Å"home-cooked† meals so that you will not be tempted to eat out often. The final step will be packing for your trip. Make a list of things that you will need while on vacation. Be sure to pack all clothing and toiletries that you will need for a week. Also be sure to pack any medications that you will need for the length of your stay. As you pack, take the time to mark things off your list. Did you remember all of the kids’ swimsuits, floats, water toys and sunblock? Did you pack snacks for the ride to your destination and games for the kids to play while riding to keep them from getting bored? Planning in advance and thoroughly for your vacation is the best way to enjoy your vacation when the time to go finally arrives. As long as you have planned correctly by reserving your room, purchasing your supplies, and packing properly, you will have a fabulous and worry free vacation. You and the whole family will be able to enjoy your time away, and you will make many memories to enjoy because you took all the stress and worry out of your vacation by properly planning the trip. Later on, you will be able to reminisce about all the great times you had with yourShow MoreRelatedMy Memories A Favorite Memory880 Words   |  4 Pagesan individual. The start of that development occurred on vacation without my parents attending. Like any other child, I became very enthusiastic of the whole idea of freedom and self-guidance. After the majority of the trip, I became uninterested with self-guidance and I wanted to rely on the adults to plan fun-filled activities. I was very disappoin ted with the fact that their lack of authority and action lead to an uneventful vacation. I began to miss my parents’ guidance because with everyRead MoreThe United States Postal Service Vs. Theu.s.1110 Words   |  5 PagesThe United States Postal Service Versus the United States Army The United States (U.S.) Army and the United States Postal Service (USPS) are both great organizations to work for. The USPS delivers mail to virtually every household and business nearly every day. The USPS handbook states that the organization processes and delivers more than 167 billion pieces of mail, letters, cards, ads, bills payments, and packages every year (Sales and Associate Handbook 1-1). On the other hand, the Army’s missionRead MoreA Guide For The Disney Dining Plan1292 Words   |  6 PagesFreelance Article A Beginner’s Guide to the Disney Dining Plan By Katherine Ashworth How To/List piece for submission to Matador Network The Creative Writing Industry Full Sail University August 23, 2015 â€Æ' (Shah, 2008) With over 300 dining options, including table service restaurants, quick service restaurants, food trucks, and more, dining at the Walt Disney World resort can be a daunting task. Enter the Disney Dining Plan. It’s a great way to save money on your meals and to experience severalRead MoreGreat Moments are Born from Great Opportunities676 Words   |  3 Pages Great moments are born from great opportunities. As a part of the Holy Cross family, we need to take every opportunity to help each other. This helping is also known as the service program in St. Francis High School. In the summer of 2013, I took an opportunity to experience the understanding of Holy Cross and Catholic. I joined the vacation bible camp and taught kids what is catholic or what we should do as a catholic. Those moments of my service program are indelible in my mind. On the thirdRead MoreHow Can A Staff Nco Anticipate The Outcome Of Current Operations1068 Words   |  5 Pages SLC Essay SSG Ryan Adams SLC Class 173-17 How can a staff NCO anticipate the outcome of current operations to develop concepts for follow-on-missions? Through experience both personal and through the call center to use the lessoned learned to help with planning. Many missions and events have happened in much of the same way as any mission that will be prepared for and prepped for in the future good resource. By using historical data and the experience of seasoned SoldiersRead MoreA Report On The Sharing Economy Essay1590 Words   |  7 PagesEmerging growth companies like Uber and AirBnB best exemplify this trend. In the vacation home rental space, VRBO, Vacation Rental by Owner, part of the HomeAway network, is another company leading the way with AirBnB in the vacation rental sharing economy. This trend is something many of you want to capitalize on. A recent report from the National Association of Realtors (NAR) shows that 24% of vacation home buyers did or plan to rent out their home to guests for short term stays. This trend is growingRead MoreCoral Divers Case Study Essay1097 Words   |  5 Pagesincreasing in 2005 through 2007. In addition, there is a lack of differentiators at Coral Divers, hindering them from their competition. The issue at hand is whether Coral Divers should take on a potential growth strategy, which consists of adding a family vacation portion to their resort, and an adventure diving aspect. This would enable them to cater to a greater variety of people and allow increased competition. Exhibit 1.1 Supplier Power * Minimal * Integrating vertically not likely *Read MoreMy Experience At My Part Time Job1569 Words   |  7 Pagesthat I earned, I now have a total of $3,000. What better way to spend my summer earnings than to treat myself to an extravagant vacation? To make my extremely difficult decision of where to go easier, I have narrowed down my choice to only two destinations: Brussels, Belgium, and Dubai, United Arab Emirates. Although I have simplified my selection to only two vacations, the decision is still quite difficult; after comparing my transportation costs, the price of my hotel and other essential accommodationsRead MoreMy Dream Job: Being a Lawyer Essay examples665 Words   |  3 Pagesto carry out. It takes a great deal of timing and patience to finish the job,which Im sure I can handle. Being a lawyer can be a tough job to work on. All you have to do is work as much as you can to succeed on the case. A beginning lawyer makes about $25,000-$128,000 a year. (Pasternak Thornburg page 17 and 53) Being in this professio n comes with many benefits. Such as private insurance. It can either be employer-provided, group coverage, individually purchased, family coverage or Medicaid. NowRead MoreEssay about Comparing Beach Vacation and City Vacation745 Words   |  3 PagesWhere to go on vacation is a popular conundrum in many households every year. People enjoy going out of town to relieve stress and get away from work for a short time. The beach and the city are both great places to vacation. They are both open anytime of the year. It depends on what you want to accomplish where you should decide to go. I hope the next few paragraphs help you make that tough decision easier. The items you need to bring with you can differ between the beach and the city but it

Wednesday, May 6, 2020

Blankets, By Craig Thompson - 1296 Words

Craig Thompson’s autobiographical novel, Blankets, portrays his childhood, first love, and adulthood in a Christian family. The book is composed of visual images that convey conflicts between religion and his surroundings throughout his growth and development. In Thompson’s life, he gets bullied and creates his own world within his imagination and art as his way of escaping from the real world, but then during church retreat camp, Craig comes across Raina, who eventually becomes his first love. Thompson wants to live by the teachings of the Bible, but at the same time, he develops a sexual attraction and love for Raina. Even though he follows his religion as a guide for avoiding life’s problems, this route creates his problems. Blankets by Craig Thompson discusses his desired life for social interaction, while having conflict with religion and art. The book brings to the reader’s attention a change in Craig’s religious journey to set up his desire f or social interaction. He tries to live life by processing the teachings of Christianity, and it does not help his daily problems with authority figures and classmates in school. As a consequence, he experiences bullying from classmates, teachers, and his babysitter because he comes from a religious family background and he is supposed to be pure. Bullies make fun of him and his family when they said, â€Å"your dad looks like a Mexican -- too poor to feed you, and your mom is so religious it makes everyone in town sick, †¦Ã¢â‚¬ Show MoreRelatedBlankets, By Craig Thompson1772 Words   |  8 PagesThe graphic novel Blankets, by Craig Thompson, is an emotionally charged and painfully truthful account of the author’s life as he grew from a young child through the stages of adolescence to young adulthood. Thompson’s account of his life events represents many developmental theories and philosophies. Bronfenbrenner’s theory of systems, Vygotsky’s social development theory, Marcia’s theory of the identity, Arnett’s theory of emerging adulthood, and Kraft’s theory of the family system are all seenRead MoreBlankets Craig Thompson Essay1105 Words   |  5 PagesBlankets, by Craig Thompson is a story about a Christian boy, who lived in a Christian family with a very religious mother. Craig is the main character and Phil is his little brother. Growing up, Craig and Phil had to share a room and sleep in the same bed. They would always fight for the blankets and keep eachother awake. When their dad heard them stirring up commotion, they would be split up and one would have to sleep in The Chubby Hole. The Chubby hole was a dark room, they call the forgottenRead MoreRichard Hamilton : The Hardworking Daddy Pop3055 Words   |  13 Pageswho introduced him to D’Arcy Wentworth Thompson’s Growth and Form and Marcel Duchamp’s Green Box notes. These two figures became major influences to his thinking. Thompson inspired Hamilton to study the design of objects and Duchamp made him focus on the ideas and meanings of art pieces rather than the usual aesthetic approach.2 Thompson was a mathematical biologist whose text On Growth And Form argues that physics and mathematics can be used to explain the forms of many plants and animals. HamiltonRead MoreStarbucks Case Study11295 Words   |  46 Pagespeople who love coffee . . . Were looking for a diverse workforce, which reflects our community. We want people who enjoy what theyre doing and for whom work is an extension of themselves. (as cited in Thompson and Gamble. â€Å"Starbucks Corporation† http://www.mhhe.com/business/management/thompson/11e/case/starbucks-2.html ) Every employee received classes in the Starbucks Coffee School in San Francisco on coffee history, drink preparation, coffee knowledge, customer service and retail skills. TheRead MoreStarbucks Case Study11286 Words   |  46 Pagespeople who love coffee . . . Were looking for a diverse workforce, which reflects our community. We want people who enjoy what theyre doing and for whom work is an extension of themselves. (as cited in Thompson and Gamble. â€Å"Starbucks Corporation† http://www.mhhe.com/business/management/thompson/11e/case/starbucks-2.html ) Every employee received classes in the Starbucks Coffee School in San Francisco on coffee history, drink preparation, coffee knowledge, customer service and retail skills. TheRead MoreThe Rise of Social Media and Its Impact on Mainstream Journalism21031 Words   |  85 Pagesnetworks.40 The New York Times, in contrast, aims to build on extensive and longstanding guidelines and ethics policies, which apply to all areas of output including print and online. These were updated a few years ago for blogs, and standards editor Craig Whitney also issued additional guidance for Facebook at the time of last autumn’s election reminding reporters and editors not to join a Michelle Obama fan club on Facebook, in the same way that you wouldn’t put an Obama sign on your lawn or bumperRead MoreDeveloping Management Skills404131 Words   |  1617 PagesSpecial thanks are also due to Susan Schor, Joseph Seltzer, and James Smither for writing the SSS Software In-Basket Exercise. Our long-time collaboration with Sue Campbell-Clark has been particularly fruitful and we anticipate that our work with Jeff Thompson, Brigham Young University, will be equally energizing. We would especially like to thank Kim Norbuta, Claudia Fernandes, Kelly Warsak, and Judy Leale of Prentice Hall; and Sharon Anderson of BookMasters for her expert assistance with this editionRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesof Massachusetts Amherst Sherry Robinson, Pennsylvania State University Hazleton Christopher Ann Robinson-Easley, Governors State University Joe Rode, Miami University Bob Roller, LeTourneau University Andrea Roofe, Florida International University Craig Russell, University of Oklahoma at Norman Manjula Salimath, University of North Te xas Mary Saunders, Georgia Gwinnett College Andy Schaffer, North Georgia College and State University Elizabeth Scott, Elizabeth City University Mark Seabright, WesternRead MoreProject Mgmt296381 Words   |  1186 Pagesthere.† Strategy describes how an organization intends to compete with the resources available in the existing and perceived future environment. Chapter 2 Organization Strategy and Project Selection 25 SNAPSHOT FROM PRACTICE INTEL CEO Craig R. Barrett is planning his last hurrah only 15 months before his retirement as chairman of the board. His vision for INTEL is to move beyond computers: think INTEL everywhere. Barrett says, â€Å"Everything in the world is going digital.† He wants INTELRead MoreHuman Resources Management150900 Words   |  604 PagesPerformance of Organization Members: A Conceptual Framework,† Academy of Management Review 16 (1991), 667—690. 38. Gary R. Weaver, Linda Klebe Trevino, and Philip L. Cochran, â€Å"Corporate Ethics Systems,† Academy of Management Journal 42 (1999), 41–57; and Craig Dreilinger, â€Å"Get Real (And Ethics Will Follow),† Workforce, August 1998, 101—102. 39. â€Å"HR Staff Feeling, Seeing Ethics Pressure,† Bulletin to Management, February 12, 1998, 41. 40. The Business Ethics Survey (Alexandria, VA: Society for Human Resources

Tuesday, May 5, 2020

Audit Is The Systematic Process of Examining The Accounts

Question: 1. Identify the weaknesses in stocktake procedures. 2. A. What control should be implemented to reduce the likelihood of each of the above? B.What is an audit procedure to detect or prevent each of the above? 3. A. Identify the key assertion addressed by the test procedure. B.Provide an explanation as to why the conclusion reached is appropriate or inappropriate. C.Outline the key control procedure that you believe needs to be performed. Answer : Introduction: According to Mohamed et al. (2012), audit is the systematic process of examining the accounts, followed by vouchers, documents and accounts books. However, Bruchez (2012) audit is absolutely assured that it presented financial statements fairly. 1: Identify the weaknesses in stocktake procedures As the case study, the main weakness of the weakness in stocktake procedures is auditor can not determine the actual figure of stock by using this process. As staff members of the company are counting the stock so it is very difficult for the auditor to find the actual figures of stocks. Another weakness of this process is the auditor provides pencils to each of the members of the staff, in this case staff could erase the actual value and put book value instead of existing stock available in the store. Therefore, the auditor will not get actual figures from this process (McDonald, 2012). On the other hand, the auditor allows Warehouse staff counted specific areas of the stock as determined by the warehouse supervisor, staff members, including the warehouse supervisor were allocated their own area to count on their own. As each of the staff knows their areas very well, so they can easily hide the loopholes in this area. In this case, the auditor can improve the process of identifying the stock by providing pen instead of pencils to the staffs, and should inform staff that any kind of the error in the sheet will not allow by the auditor. It will increase accountability among the staffs, members and warehouse supervisors. Apart from that, the company should allow allows supervisors to count the stock separately from members of staffs. Therefore, the auditor easily identifies the differences between staffs counting and supervisors counting. The auditor can use another process to count the stock, one department should allow another department to count the stocks which will be effective (My.studyindenmark.dk, 2015). 2. A. What control should be implemented to reduce the likelihood of each of the above The auditor recommended to use Account Reconciliation Manager (ARM) software which will help the company to reduce the risk by providing real-time visibility into the performance of reconciliations (Bedard, 2012). It also ensures all reconciliations prepared are properly qualified. (Source: Bedard, 2012, pp-342) Apart from that the company should examine the cancelled cheques and make sure that vendor are recognized. The company also examines the bank statement. 2. B What is an audit procedure to detect or prevent each of the above At first auditor should examine the bank statement with the account books in case the unreconciled item. The auditor must ensue that date wise all of the account entry examined. In case of 3rd case the Auditor should check voucher and year bank account statement where the auditor will understand when the account was debited. At cheque was omitted from the account the auditor should check the bank account with payment voucher. That helps to find the amount which was omitted. On the 5th case the cheque is in transit at 30June therefore the auditor should add back the amount and calculated bank reconciliation as in the same year. Bank reconciliation statement accounts For the year end 30th June Particulars Amount ($) Amount ($) Balance as per cash book (Deposit) 340 Add: Checque issues, but bank not debited Checque issues, but bank not debited 40000 6000 46000 Less: Check collected but not recorded Ad back deposit 4070 20000 24070 Balance on bank after year ending 22270 3. A. Identify the key assertion addressed by the test procedure. There are many key assertions of balance such as existence, obligations and rights, allocation and valuation, presentation and disclosure. By presentation and disclosure the auditor classified account segments and understand it properly. Through key assertions the auditor understands whether the asset is real or it does not. As per the case study, it has found that six invoices had not been authorized therefore the transaction was incorrect. 3. B. Provide an explanation as to why the conclusion reached is appropriate or inappropriate. The providing conclusion is not accepted because the error could happen in the price of the product or services or discount receivable. However the auditor only had found incorrect discount were recorded in the invoices, but it is not highlighted specific reason for the errors. The reason may be found in the price of the products or services. 3.C. Outline the key control procedure that you believe needs to be performed. Trace receivable report to general ledger- The auditor first allows examine the ledger account and trace the grand total account receivable. If the account receivable does not match with the ledger, then the auditor will examine the journal leader. Investigate the reconciling items- By reconciling the account items in the general ledger, the Auditor will interpret the data which are listed in the ledger and journals. Confirm accounts receivables- A auditor can directly contact with the customers and ask them to confirm the amounts which are unpaid by the company. Match invoice with the shipping log- The researcher should match invoice with the record of the shipping log. It will help the auditor to find the actual differences among the invoices and shipping log of the company. Access bills and hold sales- The auditor should access the bills and examine that whether the sales actually has taken place. Review receiving log- In case of large amount of records the researcher should review the logs and examine that the company shipped many goods to the customers. In respect of the goods sold the account of receivable should not be differentiated (Bruchez, 2012). Trend analysis- The Auditor should analyze the trend line of the sales and account receivable. If any kind of the unusual trends has found by the auditor then the auditor should find the reason. Review cash receipts- The auditor should confirm the account receivable by using backup auditing techniques. Through using backup auditing techniques the auditor will get cash in hand, if that does not match, then the auditor should find a reason. Conclusion: Auditor finds error in the accounts. By using different types of techniques the auditor will find the reason why the error has occurred in the account statement of the company. Reference list: Books: Bruchez, R. (2012). Microsoft SQL server 2012 security cookbook. Birmingham, UK: Packt Publishing. McDonald, B., McGehee, S. and Landrum, R. (2012). Pro SQL Server 2012 reporting services. Berkeley, CA: Apress. Journals: Bedard, J. (2012). Discussion of Audit Partner Specialization and Audit Fees: Some Evidence from Sweden *. Contemporary Accounting Research, 29(1), pp.341-348. Mohamed, Z., Mat Zain, M., Subramaniam, N. and Wan Yusoff, W. (2012). Internal Audit Attributes and External Audit's Reliance on Internal Audit: Implications for Audit Fees. International Journal of Auditing, 16(3), pp.268-285. Websites: My.studyindenmark.dk, (2015). The Risk of material misstatement (RMM) Audit Procedures - Response to Risks evaluating the audit verification obtained.. [online] Available at: https://my.studyindenmark.dk/profiles/blogs/the-risk-of-material-misstatement-rmm-audit-procedures-response [Accessed 14 Jan. 2015].