English History Boys

How does Bennet use dramatic comedy to offer criticism of contemporary attitudes to education in The History Boys? In this essay I am going to explain how Alan Bennet uses dramatic comedy to criticise the contemporary attitudes towards education in the History Boys. The contemporary attitudes that are criticised are Utilitarianism, Humanism and Pragmatism. He does this by using a range of satirical devices. Satire is the use of humour, irony, exaggeration, or ridicule to expose and criticize people's stupidity or vices, particularly in the context of contemporary politics and other topical issues.It is usually used to comment on society by observing their way of thinking and they way they behave. The History Boys is a satire because throughout the book each attitude is being criticised through the characters; The Headmaster, Hector, Irwin and The Boys. All attitudes are shown to be in disagreement with each other as they all have a different view on education. The first attitude towa rds education Bennet presents us with is the Utilitarian attitude. This is where you only consider what will be best for a group of people and not just the individual.At the start of the novel Bennet introduces us to the character of the Headmaster who criticises the utilitarian attitude towards education in Thatcher’s Britain. This is shown to us in the opening scene of the play which was set in the staff room and he headmaster was discussing the boy’s A Level results with their history teacher, Mrs Lintott (Dorothy). â€Å"Their A Levels are very good†. The fact that ‘very good’ is in italics and is emphasised upon by the headmaster suggests to the readers that he is taking pleasure for himself from what the boys have achieved.By showing this Bennet has led the audience to acknowledge that the headmaster takes pleasure in others success even though he appears utilitarian. As we continue into the scene with Mrs Lintott and the Headmaster, we are sh own that the headmaster praises her for her part in helping the boys to pass however it could be argued that he is patronising her at the same time by talking down to her. This is shown when he says â€Å"Thanks to you Dorothy†.Mrs Lintott suggests that they should continue with the way they are teaching in order to achieve better results however the Headmaster interrupts her by saying â€Å"yes yes† and continues to listing what he would like to happen. This is shown when he says â€Å"I am thinking league tables, open scholarships and reports to the Governors†. The fact that the headmaster lists what he wants portrays him, to the audience, as being a selfish character, he does not want what’s good for the boys but he wants things that will make him look good. The constant use of â€Å"I want† also backs up the idea of him being selfish.However he also talks about the boys doing themselves justice, this could make us as readers question whether he does genuinely care about the boys future or whether it is an act. This is shown when he says â€Å"I want them to do themselves justice I want them to do you justice†. Overall the audience could argue that in this scene, because there are differences between both the headmaster and Mrs Lintott there is a form of juxtaposition between them as the headmaster mocks Mrs Lintott’s attitude towards education which shows us that he does not care about what the boys achieve as individuals, he cares about what they achieve as a group.This therefore represents how Bennet has shown the Headmaster to criticise the Utilitarian view towards education. The second attitude towards education Bennet presents us with is the Humanism attitude. This is system of thought that centres on humans and their values, capacities, and worth. Bennet introduces us to the character of Hector. Within the very first page, Hector’s impression of education is set, where he refers to his subject a s â€Å"useless knowledge† and â€Å"A waste of time†.This immediately suggests to the reader Hector’s general apathy towards the subject, and, seeming to mock Houseman goes on to quote, â€Å"all knowledge is useful whether or not it serves the slightest human use†. However, as we learn that Hector is a man of â€Å"studied eccentricity†, and Bennett later goes on to write in the stage directions, â€Å"an elaborate pantomime, all this† it could be assumed that Hector’s views of education differ from those he presents within the first scene.It is soon revealed that Hector’s idea of education is â€Å"the pursuit of knowledge for its own sake† –showing that he is not opposed to teaching; he instead wishes to, as Timms puts it, make the boys â€Å"more rounded human beings†. This, then, gives context to Hector’s referring to General studies as â€Å"bread eaten in secret†: his teachings are not to help the boys’ progressive school careers (â€Å"forget about Oxford and Cambridge†), but to provide the boys with something more personal and lifelong.For instance, when Timms tells Hector that he doesn’t understand  poetry, Hector calms him by saying that he, himself, doesn’t always understand poetry, but to â€Å"know it now and understand it whenever†, going on to say, â€Å"We’re making your deathbeds here, boys†. Hector’s approach is a clear substitute and â€Å"antidote† to Irwin’s direct and driven approach. The third and final attitude towards education Bennet presents us with is the Pragmatism attitude. This is basically where things are dealt with realistically rather than theoretically. Irwin first arrives at the school as the boys are about to start studying for their entrance exams to Oxford and Cambridge University.He is immediately give the important job of teaching the boys just because he s ays he went to Oxford University. This is shown when the Headmaster says to Irwin â€Å"Well you were at Cambridge† and Irwin replies saying â€Å"Oxford, Jesus. † At this point it could be argued that this is Bennett’s way of demonstrating how where you learn can sometimes be worth more than what you learn, which supports the Pragmatic view towards education it The History Boys. The first time we see Irwin it is in the future when he is acting as a spin doctor for the Government, he is in a wheelchair which acts as a narrative hook to the end of the play.He is telling the members of government how to act and what their attitude should be like and he is trying to convince them to agree with the idea of getting rid of the system of trial by jury. This leads on to Bennet showing us that Irwin has a different style of teaching to hectors, he does not educate the boys, but he teaches them how to write essays and how to pass their exams. This is how Bennett shows tha t the education system has change so that young people are not being educated as well as they should be, they’re just being taught how to pass and nothing the might find useful later on in life.â€Å"You can write down, Rudge that I must not write down every word that teacher says. † This quotation is said by Irwin and it shows us that Irwin is saying to the boys until they don’t write down what they have learnt in their own words then they won’t understand anything and they won’t be able to be independent and do as well when it comes to doing their exams. This clearly shows that Irwin’s method of educating the boys is clearly different to the other teachers.However other characters such as Hector seem to feel that Irwin is trying to replace his as the boys favourite teacher as they become fonder of Irwin they don’t seem to be as fond of Hector as they were before Irwin arrived. In contradiction to Hector, the Headmaster is fond of Ir win as he seems to think that Irwin will be the best thing for the boys and the school’s position on the League Tables. This is shown when the headmaster says â€Å"Get me scholarships, Irwin, pull us up the table. † The boys as a group show a suitably irrelevant attitude towards education.

The Notion of Prophethood in Islam

Only when times are at their most turbulent, when the people of Earth reach a point of living that is considered to be sinful and discordant, is there a need for a change or reform back to a virtuous lifestyle. It is evidenced in the thoughts and traditions of many different faiths of the world that this change, this revolution as it may also be referred to, is brought about by a message. Of course, a message, especially one that is meant to bring about reform and revolution, will not be heard without scrutiny on the deliverer of the message, the messenger. In the monotheistic religions of the world, Islam in particular, emphasis is placed on these messengers as bringers of truth in times of untruth or darkness, a divinely inspired human who acts as an intermediary between God and the people to whom the message is brought. Such messengers are called Prophets. This piece will discuss the notion of Prophethood in Islam, what it means to be a Prophet, and the similar traits amongst the circumstances of the Prophets. Islam places an importance of the highest degree on the monotheistic message it delivers, that there is only one God and no other. Thus, special emphasis is placed on the ones to deliver this message, the Prophets. However, for a person to be considered a Prophet in Islam, there are certain stipulations that they have to meet. The notion of a Prophet is generally a divinely inspired human who acts as an intermediary between God and other people, but more to it is that each and every Prophet receives their message directly from God and not from other people, not even from other Prophets. However, despite not learning of the message from other Prophets, the message being delivered is the same between each and every Prophet. This ensures the authenticity of the message that each Prophet receives and clearly displays the link between the Prophet and God to the recipients of the message. However, there is even further divergence underneath the title of Prophet. In Islam, there are generally two degrees of Prophethood, Nabi, and Rasul. The difference between a Nabi and a Rasul is mainly that a Rasul not only receives message from God, but is charged to propagate it. A Rasul may also be a Prophet that brings God’s scripture and they are to restore Divine Law or Sharia as well. A Nabi on the other hand is a human who brings news of the message, but the message that each brings is not necessarily universal. Both a Nabi and a Rasul has to be a pure and worthy person in order to hear God’s message, thus it can be observed that each and every Prophet is a Nabi by default, where a Rasul is a Prophet of more responsibility than that of a Nabi. Thus, it easily observable that all Prophets have similarities, but there are a few that stand out amongst others. Of the 25 Prophets mentioned in the Qur’an, there are 5 major Prophets that stand out amongst others. These Prophets are the Prophet Noah (AS), the Prophet Abraham (AS), the Prophet Moses (AS), the Prophet Jesus (AS), and the Prophet Muhammad (SAWS). While their names appear in several passages in the Qur’an, there is a particular passage that mentions all of them: He has ordained for you of religion what He enjoined upon Noah [AS] and that which We have revealed to you, [O Muhammad (SAWS)], and what We enjoined upon Abraham [AS] and Moses [AS] and Jesus [AS] – to establish the religion and not be divided therein†¦ The Holy Qur’an, Translated by Sahih International, 42:13 This verse addresses the Prophet Muhammad (SAWS) in particular. It equates the message that was brought to the Prophet Muhammad (SAWS) to the messages that were brought to the Prophets Noah (AS), Abraham (AS), Moses (AS) and Jesus (AS), establishing that the religion each Prophet was trying to propagate was the same for all of them: Islam. For example, the message that the Prophet Jesus (AS) had brought were brought to a people that had lost their way, but that message was not entirely original either, having been expressed before in some form. It was also said that Jesus (AS) did not so much preach a message as he was a message. In a similar manner, the conducts of the Prophet Muhammad (SAWS) were said to contain a message themselves: There has certainly been for you in the Messenger of Allah [SWT] an excellent pattern for anyone whose hope is in Allah [SWT] and the Last Day and [who] remembers Allah [SWT] often. The Holy Qur’an, Translated by Sahih International, 33:21 This verse advises those who believe in Allah (SWT) of the patterns or the lifestyle of the Prophet Muhammad (SAWS) and the message that can be found herein. It can therefore be observed that the Prophet Muhammad (SAWS) would be the next in line as an Abrahamic Prophet due to his similarities to the Prophet Jesus (AS). However, despite the numerous similarities between the Prophet Muhammad (SAWS) and the Prophets that were his predecessors, there is one fact that sets him apart from the others, and that is that the Prophet Muhammad (SAWS) is consider ed to be the Khatam al-Anbiya, or the Seal of the Prophets. In the Holy Qur’an, it states the following: â€Å"Muhammad [SAWS] is not the father of [any] one of your men, but [he is] the Messenger of Allah [SWT] and last of the prophets. And ever is Allah [SWT], of all things, Knowing† (The Holy Qur’an, 33:40). It is well known that the Prophet Muhammad (SAWS) did not leave any surviving male heirs, his three sons with Khadija (RA) as well his son with Mariya (RA) having passed away young, and his four daughters also having passed away in infancy (Textual Sources for the Study of Islam, p47). The verse relates that fact by acknowledging that there could be no direct descendant of the Prophet Muhammad (SAWS), thus no one could claim to be a Prophet by claiming to be descended from him. Even more so, the Prophet Muhammad (SAWS) described his own status as the Seal of the Prophets: My likeness among all the Prophets is like the likeness of a man building a house. He is proficient at it, he does it well, and he leaves a single brick out. Then the people begin to go around the building, marvelling at it, and say: â€Å"It would be complete if not for this brick†. Indeed, in the building, I am the place for that brick. Textual Sources for the Study of Islam, p48 This quote puts forth more inclinations that the Prophet Muhammad (SAWS) was not only another Abrahamic Prophet (the other two being Prophet Jesus (AS) and Prophet Moses (AS)), but the final Prophet after whom there would be no other. Thus, the notion of Prophethood in Islam is clearly defined and differentiated, with all Prophets being a Nabi and a select few being a Rasul. The Prophet Muhammad (SAWS) has also been clearly established as an Abrahamic Prophet and the Seal of the Prophets in the Qur’an.

Chapter 19 Solutions

Chapter 19 Completing the Audit / Postaudit Responsibilities |Learning Check | 19-1. The three categories of activities in completing the audit are (a) completing field work, (b) evaluating the findings, and (c) communicating with the client. 19-2. The activities involved in completing the field work are (a) making subsequent events review, (b) reading minutes of meetings, (c) obtaining evidence concerning litigation, claims, and assessments, (d) obtaining client representation letter, and (e) performing analytical procedures. 19-3. a.Subsequent events are events that occur between the balance sheet date and the issuance date of the auditor's report (which is not the same as the date of the report) that may affect the financial statements on which the report is rendered. The subsequent events period extends from the balance sheet date to the end of field work on the engagement. b. The types are: †¢ Type 1 consists of those events that provide additional evidence with respect to conditions that existed at the date of the balance sheet and affect the estimates inherent in the process of preparing financial statements. Type 2 consists of those events that provide evidence with respect to conditions that did not exist at the date of the balance sheet but arose subsequent to that date. †¢ Type 1 events require adjustment of the financial statements. Type 2 events require disclosure, and in very material cases, by attaching pro-form data to the financial statements. c. The auditor is required by GAAS to search for and to evaluate subsequent events up to the date of the auditor's report, which should be as of the end of field work.This responsibility is discharged by (1) being alert for subsequent events in performing year-end substantive tests after the balance sheet date, and (2) performing specific procedures at or near the completion of field work. 19-4. a. Regarding litigation, claims, and assessments (LCA), the auditor should obtain evidential matter o n †¢ The existence of a condition, situation, or set of circumstances indicating an uncertainty as to the possible loss to an entity arising from the LCA. The period in which the underlying cause for legal action occurred. †¢ The degree of probability of an unfavorable outcome. †¢ The amount or range of potential loss. b. A letter of audit inquiry is a letter sent by management to the company's outside legal counsel requesting the lawyer to send specified information directly to the auditor about LCA against the company. The letter is the auditor's primary means of obtaining evidence about LCA. c. When the lawyer fails to respond, the auditor has a scope limitation.Depending on materiality, the auditor will express either a qualified opinion or a disclaimer of opinion. 19-5. a. The objectives of a â€Å"rep† letter are: (1) confirm oral representations given to the auditor, (2) document the continuing appropriateness of such representations, and (3) reduce the possibility of misunderstandings concerning management's representations. b. When the auditor is unable to obtain a rep letter or support a management representation that is material to the financial statements by other audit procedures, there is a scope limitation.Depending on materiality, the auditor will express either a qualified opinion or a disclaimer of opinion 19-6. a. The objectives of an overall review are to assist the auditor in (1) assessing conclusions reached in the audit and (2) evaluating the financial statement presentation taken as a whole. b. The review should be made by an individual having comprehensive knowledge of the client's business and industry. Normally, either the partner in charge of the audit or the top manager on the engagement makes the review. c.Analytical procedures performed during the final stages of the audit should be †¢ Applied to critical audit areas identified during the audit. †¢ Based on financial statement data after all audit adjustments and reclassifications have been recognized. As in other cases, the data may be compared to (1) expected company results, (2) available industry data, and (3) relevant nonfinancial data. 19-7. a. The two objectives in evaluating the findings are determining (1) the type of opinion to be expressed and (2) whether GAAS has been met in the audit. . Four steps in meeting these objectives are: †¢ Making a final assessment of materiality and audit risk. †¢ Making a technical review of financial statements. †¢ Formulating an opinion and drafting the audit report. †¢ Making final review(s) of the working papers. 19-8. a. The purposes of the auditor's final assessment of materiality and audit risk are to determine whether (1) the auditor's preliminary judgments concerning materiality have been met and (2) audit risk is at an acceptable level to warrant the expression of an opinion. . Known misstatement is an uncorrected misstatement in an account identified thr ough substantive tests of details of transactions and balances. Likely misstatement is the total error in an account resulting from (1) known misstatements, (2) projected uncorrected misstatements estimated through audit sampling techniques, and (3) estimated misstatements detected through analytical procedures and quantified by other auditing rocedures. Aggregate likely misstatement is the sum of likely misstatements in all accounts. 19-9. a. Professional standards establish a responsibility for the auditor to evaluate whether there is substantial doubt about the client’s ability to continue as a going concern for a reasonable period of time, not to exceed one year beyond the date of the financial statements being audited (generally one year from balance sheet date).Ordinarily, information that would raise substantial doubt about the going concern assumption relates to the entity's inability to continue to meet its obligations as they become due without substantial dispositi on of assets outside the ordinary course of business, restructuring of debt, externally forced revisions of its operations, or similar actions. b. The auditor normally evaluates whether there is substantial doubt about the client’s ability to continue as a going concern based on the results of normal audit procedures performed in planning, in gathering evidence to support various audit objectives, and in completing the audit. . If the auditor concludes that substantial doubt exists, he or she should consider the need for the following disclosures: †¢ Pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time. †¢ The possible effects of such conditions and events. †¢ Management's evaluation of the significance of those conditions and events and any mitigating factors. †¢ Possible discontinuance of operations. †¢ Management's plans (includin g relevant prospective financial information). n  3 †¢ Information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. d. If, after considering identified conditions and management's plans, the auditor concludes that substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time remains, the audit report is normally an unqualified audit opinion with an explanatory paragraph about the uncertainty (following the opinion paragraph) to reflect that conclusion.The auditor's conclusion about the entity's ability to continue as a going concern should be expressed through the use of the phrase â€Å"substantial doubt about its (the entity's) ability to continue as a going concern. † If the auditor concludes that the entity's disclosures with respect to the entity's ability to continue as a going concern are inadequate, a departure from generally accepted accounting pr inciples exists. This may result in either a qualified (except for) or an adverse opinion. 19-10.The technical review of the financial statements includes matters pertaining to the form and content of each of the basic statements as well as to required disclosures. Most CPA firms use separate checklists for SEC and non-SEC clients. The auditor who performs the initial review of the financial statements completes the checklists. The manager and partner in charge of the engagement (in the case of a publicly held client then review the checklists, a partner who was not a member of the audit team) reviews them again. 19-11. a. The opinion to be expressed is determined by the partner in charge of the engagement.The decision is made on the basis of the findings made by the audit team during the audit. b. Proposed adjustments and disclosures are discussed with the client and differences are resolved. Ordinarily, agreement is reached and an unqualified opinion can be expressed. 19-12. a. Th e primary reviewers and the nature of their reviews are: |Reviewer |Nature of Review | |Manager |Reviews working papers prepared by seniors and reviews some or all of the working | | |papers reviewed by seniors. |Partner in charge |Reviews working papers prepared by managers and reviews other working papers on a | |of engagement |selective basis. | b. The engagement partner's review of the working papers is designed to obtain assurance that †¢ The work done by subordinates has been accurate and thorough. †¢ The judgments exercised by subordinates were reasonable and appropriate in the circumstances. †¢ The audit engagement has been completed in accordance with the conditions and terms specified in the engagement letter. All significant accounting, auditing, and reporting questions raised during the audit have been properly resolved. †¢ The working papers support the auditor's opinion. †¢ Generally accepted auditing standards and the firm's quality control p olicies and procedures have been met. c. The second partner may be more objective than the partner on the engagement. Thus, the second partner review provides additional assurance that GAAS have been met. Second partner reviews are mandatory for SEC registrants. 19-13.The auditor's communications with the client at the conclusion of the audit involve the audit committee of the board of directors (or the board directly) and management. 19-14. a. Reportable conditions represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. The magnitude of a reportable condition determines whether it is also a material weakness.A material weakness is defined as a reportable condition in which the design or operation of the specific internal control structure elements does not r educe to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned duties. b. A report issued on reportable conditions should: †¢ Indicate that the purpose of the audit is to report on the financial statements and not to provide assurance on the internal control structure. Include the definition of reportable conditions. †¢ Include the restriction on distribution (e. g. restricted to the audit committee, management, and others within the organization). In addition, the reportable conditions should be described in one or more separate paragraphs. 19-15. When the auditor separately identifies and describes material weaknesses in his or her report, two additional paragraphs are required. The first paragraph should contain a definition of the term material weakness and a description of the reportable conditions that are material weaknesses.The second additional paragraph should describe the limitations of the auditor's work, noting specifically that the auditor's consideration of the internal control structure would not necessarily disclose all matters considered to be material weaknesses. 19-16. a. The communication may be oral or written, and it may occur during or shortly after the audit. b. The communication with the audit committee may include such matters as †¢ Auditor's responsibilities under GAAS. †¢ Significant accounting policies. †¢ Management judgments and accounting estimates. †¢ Significant audit adjustments. Disagreements with management. †¢ Consultation with other accountants. †¢ Major issues discussed with management prior to retention. †¢ Difficulties in performing the audit. In addition, the auditor must communicate reportable conditions. 19-17. a. The purpose of a management letter is to provide management with recommendations for improving the efficiency and effectiveness of its operations. b. A management letter may include comments on †¢ Internal control matters that are not considered to be reportable conditions. †¢ Management of resources such as cash, inventories, and investments. Other value-added recommendations on how to improve organization performance. †¢ Tax related matters. 19-18. a. The auditor has no responsibility to make inquiry or to perform any auditing procedures on subsequent events occurring after field work but before issuance of the report. When a situation comes to the auditor's attention, he or she is required to evaluate the item and consider its effect on the report that is being issued. b. The auditor may use the event date as the date of the auditor's report provided all subsequent events review procedures are performed for the period between the original report date and the event date.Alternatively, the auditor may use dual dating in which the report contains two dates: (1) the original date of the report, and (2) a date that refers to the subsequent event that has occurred between the original date of the report and the date of its issuance. In this case, it is not necessary to extend performance of all subsequent events review procedures through the later date except as to the particular event giving rise to the dual dating. 19-19. a. The auditor has no responsibility for the postaudit discovery of facts existing at the date of the audit report.However, when the auditor becomes aware of such facts and the facts may have affected the report that was issued, he or she must ascertain the reliability of the information. b. When the client refuses to make the necessary disclosures, the auditor should notify each member of the board of directors of such refusal and take the following steps to prevent further reliance on the audit report: †¢ Notify the client that the audit report must no longer be associated with th e financial statements. Notify the regulatory agencies having jurisdiction over the client that the report should no longer be relied on. †¢ Notify (generally via the regulatory agency) each individual known to be relying on the statements that the report should no longer be relied on. 19-20. a. When the auditor has been able to make a satisfactory investigation and has determined that the information is reliable, he or she should describe the effects the subsequently acquired information would have had on the financial statements and the auditor's report. b.When the client has not cooperated and the auditor has been unable to make a satisfactory investigation, without disclosing the specific information, the auditor should (1) indicate the lack of cooperation and (2) state that if the information is true, the audit report should no longer be relied on. 19-21. a. The auditor has no responsibility to make any retrospective review of his or her work. However, when knowledge is ob tained of possible omitted procedures, the auditor should assess their importance to his or her ability to support the previously expressed opinion. b.The auditor may find that he or she (1) can support the opinion or (2) cannot support the opinion. In the latter case, the auditor should perform the omitted procedures and if necessary prevent further reliance on the report. |Objective Questions | |19-22. |1. b |2. a |3. c | | | |19-23. |1. a |2. b |3. b |4. c | | |19-24. |1. a |2. c |3. b | | | |Comprehensive Questions | 19-25. (Estimated time – 20 minutes) . The first type of subsequent events includes those events that provide additional evidence concerning conditions that existed at the balance sheet date and affect the estimates inherent in the process of preparing financial statements. This type of subsequent events requires that the financial statements be adjusted by any changes in estimates resulting from the use of such additional evidence. The second type of subsequ ent events consists of those events that provide evidence concerning conditions that did not exist at the balance sheet date but arose subsequent to that date.These events should not result in adjustment to the financial statements but may be such that disclosure is required to keep the financial statements from being misleading. b. The auditing procedures Green should consider performing to gather evidence concerning subsequent events include the following: †¢ Compare the latest available interim statements with the financial statements being audited. †¢ Ascertain whether the interim statements were prepared on the same basis as the audited financial statements. Inquire whether there was any significant change in the capital stock, long-term debt, or working capital to the date of inquiry. †¢ Inquire about the current status of items in the audited financial statements that were accounted for on the basis of tentative, preliminary, or inconclusive data. †¢ Inqui re about any unusual adjustments made since the balance sheet date. †¢ Read or inquire about the minutes of meetings of stockholders or the board of directors. †¢ Inquire of the client's legal counsel concerning litigation, claims, and assessments. Obtain a management representation letter, dated as of the date of Green's report, as to whether any subsequent events would require adjustment or disclosure. †¢ Make such additional inquiries or perform such additional procedures as Green considers necessary and appropriate. 19-26. (Estimated time – 30 minutes) a. 1. A subsequent events review is used to provide reasonable assurance that the auditor is aware of significant events that have a material effect on financial statements. These are events that have occurred after the date of the financial statements but before the issuance of the audit report. 2.If the subsequent event is one that provides additional evidence concerning conditions existing at the date of t he financial statements, then the financial statements must be adjusted. If the subsequent event is one that provides evidence concerning conditions that arose after the date of the financial statements, disclosure is required. b. 1. The auditor obtains written representations from the client as part of the evidence gathered to meet the third standard of field work. The purpose of these written representations by management is to †¢ Confirm oral representations given to the auditor. Impress on management that it has the primary responsibility for the financial statements. 2. The client representation letter may include statements concerning the following matters: †¢ Completeness and availability of the accounting records and minutes of meetings of shareholders, directors, and committees. †¢ Absence of unrecorded transactions and errors and irregularities in the financial statements. †¢ Existence of related party transactions or contingencies. †¢ Plans or int entions that may affect the carrying value of assets and liabilities. . 1. The purpose of the management letter is to communicate to management the auditor's recommendations regarding improvements in the efficiency and the effectiveness of matters that came to the auditor's attention during the audit. 2. Three major subjects that may be addressed in the management letter include the following. †¢ Internal control structure weaknesses that are considered immaterial. †¢ Improvements to the accounting and information system. †¢ Improvements to the internal controls related to achieving the objectives of the organization. 9-27. (Estimated time – 25 minutes) |Item No. | |Required Disclosure or | | |Audit Procedures |Entry and Reasons | |1. |Goods in-transit would be detected in the course of the |The receipt of the goods provides additional evidence with | | |auditor's review of the year-end cutoff of purchases.The |respect to conditions that existed at the date of the balance | | |auditor would examine receiving reports and purchase invoices|sheet and hence the financial statements should be adjusted to| | |to make certain that the liability to suppliers had been |take into account such additional information. | | |recorded for all goods included in inventory, and that all | | | |goods for which the client was liable at year end were | | | |recorded in inventory. | |2. |Settlements of litigation would be revealed by requesting |Settlements of litigation would require an adjustment of the | | |from the company's legal counsel a description and evaluation|financial statements since the events that gave rise to the | | |of any litigation, impending litigation, claims, and |litigation had taken place prior to the balance sheet date. | |contingent liabilities of which he or she has knowledge that | | | |existed at the date of the balance sheet being reported upon,| | | |together with a description and evaluation of any additional | | | |matters of a like nature which come to his or her attention | | | |up to the date the information is furnished.A review of cash| | | |disbursements for the period between the balance sheet date | | | |and completion of field work may also reveal evidence of the | | | |settlement. | | | | | | | | | | | | | | | | | | | | | | | | | |3. |The purchase would normally be Revealed in general |The purchase of a new business is not an event that provides | | |conversations with the client and would further be detected |evidence with respect to conditions existing at the balance | | |by reading the minutes of meetings of stockholders, |sheet date; hence, it does not require adjustments in the | | |directors, and appropriate committee.In addition, because |financial statements. However, such an event would normally be| | |the amount paid is likely to be unusually large in relation |of such importance that disclosures of it is required to keep | | |to other cash disbursements, a review of cash di sbursements |the financial statements from being misleading. If the | | |for the period between the balance sheet date and completion |acquisition is significant enough, it might be advisable to | | |of field work is likely to reveal such an extraordinary |supplement the historical statements with pro-forma statements| | |transaction.Moreover, because a purchase of a business |indicating the financial results if the two firms had been | | |usually requires a formal purchase agreement, the letter from|consolidated for the year ending December 31, 19XO. Otherwise,| | |the firm's legal counsel would probably have revealed the |disclosure in footnotes to the financial statements would be | | |purchase. |adequate. Occasionally, a situation of this type may have such| | | |a material impact on the entity that the auditor may wish to | | | |include in the audit report an explanatory paragraph directing| | | |the reader's attention to the event and its effect. | |4. Inventory losses attr ibutable to a flood would be brought to |Losses attributable to floods subsequent to the balance sheet | | |the auditor's attention through inquires and discussions with|date to not provide in formation with respect to conditions | | |corporate officers and executives. Moreover, the auditor |that existed at the balance sheet data; hence, adjustment in | | |would know the location of the plants and warehouses of |the financial statements is not required. However, because the| | |clients and upon becoming aware of any major floods in such a|losses are material, they should be revealed in footnotes to | | |location, he or she would investigate to determine if the |the financial statements. Occasionally, situation of this type| | |client's facilities had suffered any damage. may have such a material Impact on the entity that the auditor| | | |may wish to include in the audit report an explanatory | | | |paragraph directing the reader's attention to the event and | | | |its effect. | |5. |The sale of bonds or other securities would require a filing |Sales of bonds or capital stock are transactions of the type | | |with the SEC in which the auditor would presumably be |that do not provide information with espect to conditions | | |involved. In addition, the sale would be revealed by reading |that existed at the balance sheet date; hence, adjustment of | | |the minutes of directors and finance committee's meetings, by|the financial statements is not required. However, such sales | | |corresponding with the client's attorneys and by examining |may be of sufficient importance to require footnote | | |the cash receipts books in the period subsequent to the |disclosure. Occasionally, a situation of this type may have | | |balance sheet date for evidence of unusually large receipts. such a material impact on the entity that the auditor may wish| | | |to in the audit report an explanatory paragraph directing the | | | |reader's attention to the event and its effect. | 19-28. (Estimated time – 15 minutes) The substantive audit procedures that Young should apply when testing for loss contingencies relating to litigation, claims, and assessments include the following: †¢ Read minutes of meetings of stockholders, directors, and committees. †¢ Read contracts, loan agreements, leases, and other documents. †¢ Read correspondence with taxing and other governmental agencies. †¢ Read correspondence with insurance and bonding companies. Read confirmation replies information concerning guarantees. †¢ Discuss with management the entity's policies and procedures for identifying, valuating, and accounting for litigation, claims, and assessments. †¢ Obtain from management or the client's general counsel a description and evaluation of litigation, claims, and assessments. †¢ Obtain written assurance from management that the financial statements include all accruals †¢ and disclosures required by Statement on Financi al Accounting Standards No. 5. †¢ Examine documents in the client's possession concerning litigation, claims, and assessments, including correspondence from lawyers. Obtain an analysis of professional fee expenses and review supporting invoices for indications of contingencies. †¢ Request the client's management to prepare for transmittal a letter of inquiry to those lawyers consulted by the client concerning litigation, claims, and assessments. †¢ Compare the lawyer's response to the items in the letter of inquiry to the description and evaluation of litigation, claims, and assessments obtained from management. †¢ Determine that the financial statements include proper accruals and disclosures of the contingencies. 19-29. (Estimated time – 25 minutes) 1. Disagree. Generally letters silent on particular aspects of the request letter require follow-up.The auditor should contact the attorney and confirm that he or she intended the letter to completely respond to the request letter and was silent because there were no issues to discuss. Documentation of this confirmation should be included in the working papers. 2. Disagree. A useful evaluation is not always possible. For instance, it may include an element difficult to predict or to which the lawyer may not have paid sufficient attention to make an evaluation. If the matter involved constitutes a material or contingent liability, the auditor will likely conclude there is an uncertainty with effects on the financial statements that can't be determined, and he or she should consider the effects of that uncertainty on the audit report. 3. Disagree.The attorney's opinion is an example of a marginally acceptable opinion. If such an opinion is issued on litigation where loss would seriously impair the company's operations, the auditor must give a qualified opinion and possibly consider a disclaimer of opinion. 4. Disagree. In some cases, attorneys, auditors, and clients discuss matters involv ing litigation, and during such informal discussions some attorneys express their opinions as to the outcome of disputed matters. Such oral opinions should be expressed in writing by the attorney, and if they are not reduced to writing, the discussions generally should not be considered audit evidence. 5. Disagree.The law firm derives all or substantially all of its fees from the client. This is, in essence, analogous to in-house counsel. Evidence from in-house counsel may provide the auditor with the necessary corroboration in some cases. However, since the liability here is great, complete reliance on such evidence is not justified. 19-30. (Estimated time – 25 minutes) Other matters that Alderman's representation letter should specifically confirm that: †¢ The financial statements referred to above are fairly presented in conformity with generally accepted accounting principles. †¢ We have made available to you all— †¢ Financial records and related dat a. Minutes of the meetings of stockholders, directors, and committees of directors, or summaries of actions of recent meetings for which minutes have not yet been prepared. †¢ There are no material transactions that have not been properly recorded in the accounting records underlying the financial statements. †¢ There has been no— †¢ Fraud involving management or employees who have significant roles in internal control. †¢ Fraud involving others that could have a material effect on the financial statements. †¢ Management believes that the effects of any uncorrected financial statement misstatements aggregated by the auditor during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. The following have been properly recorded or disclosed in the financial statements: †¢ Related-party transactions, including sales, purchases, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties. †¢ Guarantees, whether written or oral, under which the company is contingently liable. †¢ Significant estimates and material concentrations known to management that are required to be disclosed in accordance with the AICPA's Statement of Position 94-6, Disclosure of Certain Significant Risks and Uncertainties. †¢ There are no other liabilities or gain or loss contingencies that are required to be accrued or disclosed by FASB Statement No. 5. †¢ The company has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral. The company has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. †¢ Debt securities that have been classified as held-to-maturity have been so classified due to t he company's intent to hold such securities, to maturity and the company's ability to do so. All other debt securities appropriately have been classified as available-for-sale or trading. †¢ Provision has been made to reduce excess or obsolete inventories to their estimated net realizable value. †¢ Capital stock reserved for options, warrants, conversions, or other requirements have been properly disclosed. 19-31. (Estimated time – 30 minutes) a.The use of overall analytical review at the final stages of an audit has two general advantages to the CPA: (1) a broad view is obtained of the date of the financial statements, and (2) the CPA's attention is focused on exceptions or variations in the data. A broad view of the data under audit is needed by the CPA to draw conclusions about the data as a whole. Merely looking at individual transactions may lead the auditor to overlook important variations in the underlying data. The application of analytical procedures to the final data to obtain this broad view requires a discerning analysis of the data, which results in overall conclusions upon which the CPA's audit satisfaction rests. The CPA is thus able to satisfy him or herself as to the reasonableness, validity, and consistency of the data in view of the surrounding circumstances.The focusing of the CPA's attention on exceptions or variations in the data results in a more efficient and economical audit because there is a reduction in the amount of detailed testing which would be required, in the absence of overall checks, to uncover these exceptions or variations. Furthermore, manipulations of accounts may be revealed because the double-entry bookkeeping system extends the effects of manipulations to additional accounts, which will then bear a changed relationship to other accounts. In addition, managerial problems and trouble spots will be highlighted for the CPA and may lead to the opportunity to be of additional service to the client. b.The ra tios that a CPA may compute during an audit as overall checks on balance sheet accounts and related nominal accounts may include the following: †¢ Accruals of individual expenses to related total expenses. †¢ Calculations of the entity’s operating cycle. †¢ Individual components of return on assets and return on equity. †¢ The impact of an entity’s financing and investing activities. †¢ The ability of cash flow from operations to service debt and dividends. †¢ Other measures of the entity’s liquidity and solvency. c. 1. The possible reasons for a decrease in the rate of inventory turnover include the following: †¢ Decline in sales. Increase in inventory quantities, intentional or unintentional. †¢ Incorrect computation of inventory because of errors in pricing, extensions, or taking of physical inventory. †¢ Inclusion in inventory of slow-moving or obsolete items. †¢ Erroneous cutoff of purchases. †¢ Erroneo us cutoff of sales under the perpetual inventory accounting method. †¢ Unrecorded purchases. †¢ Change in inventory valuation method. 2. The possible reasons for an increase in the number of days' sales in receivable include the following: †¢ Change in credit terms. †¢ Decreasing sales. †¢ Change in the sales mix of products with different sales terms. †¢ Change in mix of customers. †¢ Improper sales cutoff. Unrecorded sales. †¢ Lapping. †¢ Slower collections caused by tighter economic conditions or lowering of the quality of the receivables. 19-32. (Estimated time – 20 minutes) a. Reportable conditions are matters that come to an auditor's attention, which, in the auditor's judgment, should be communicated to the client's audit committee or its equivalent because they represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, p rocess, summarize, and report financial data consistent with the assertions of management in the financial statements.Material weaknesses are reportable conditions in which the design or operation of specific internal control structure elements do not reduce, to a relatively low level, the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. b. An auditor is required to identify reportable conditions that come to the auditor's attention in the normal course of an audit, but is not obligated to search for reportable conditions. The auditor uses judgment as to which matters are reportable conditions. Provided the audit committee has acknowledged its understanding and consideration of such deficiencies and the associated risks, the auditor may decide certain matters do not need to be reported unless, because of changes in management or the audit committee, or because of the passage of time, it is appropriate to do so.Conditions noted by the auditor that are considered reportable should be reported, preferably in writing. If information is communicated orally, the auditor should document the communication. The report should state that the communication is intended solely for the information and use of the audit committee, management, and others within the organization. The auditor may identify and communicate separately those reportable conditions the auditor considers to be material weaknesses, but may not state that no reportable conditions were noted during the audit. Reportable conditions may be communicated during the course of the audit rather than after the audit is concluded. depending on the relative significance of the matters noted and -the urgency of corrective follow-up action. 19-33. (Estimated time – 30 minutes) |a. |Deficiency |Proper Wording | |1 . |In completing our audit |In planning and performing our audit | |2. |Its internal control environment |Its internal control structure | |3. |Not to express an opinion |Not to provide assurance | |4. The design and effectiveness |The internal control structure and its operation | | |of the system 0f internal control | | |5. |Under GAAS |Under standards | |6. |Potential weaknesses |Significant | |7. |To prepare financial |To record, process, summarize, and report financial data consistent| | |statements in conformity |with the assertions of management in the financial statements. | |8. For the audit committee |For the information and use of the audit committee, management, and| | |and others |others | b. A reportable condition may be of such magnitude as to be a material weakness. Thus, all material weaknesses are reportable conditions, but all reportable conditions are not material weaknesses. The two terms are defined as follows: †¢ Reportable conditions represent signific ant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. A material weakness is a reportable condition in which the design or operation of the specific internal control structure elements does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. c. Two additional paragraphs are required when the auditor refers to material weaknesses in the audit report. The first paragraph should include a definition of a material weakness and a description of reportable conditions that are material weaknesses.The second paragraph should describe the limitations of the au ditor's work; i. e. , that the work would not necessarily disclose all reportable conditions that are also material weaknesses. 19-34. (Estimated time – 20 minutes) a. Independent auditors use a management letter to call to management's attention matters that the auditor has noted during the course of the audit engagement but which did not fall within the scope of the opinion. The management letter provides an excellent vehicle for suggesting value-added services that can assist the business in improving organizational performance. A management letter is rendered as a constructive service to suggest improvements as well as point out deficiencies. b.Many types of information can be covered in a management letter. The major, broad areas which are presented and discussed in the management letter include: †¢ Suggestions for modifying and improving a client's internal controls. †¢ Recommendations for changes and improvements in accounting systems to better meet managemen t's information needs. †¢ Suggestions for improving the management of resources such as cash, inventories, and investments. †¢ Comments regarding tax related matters. A detailed example of a suggestion for improving business practices follows: We understand that your accounting system offers discounts to customers who purchase in significant volumes.The program that grants these volume discounts as it prices a sales invoice does so after important information on gross margins has been reported to department managers. While sales invoices and underlying accounting information is correct, it does not agree with management information that is provided to sales managers as they make pricing decisions. As soon as possible you need to change the program that calculates the sales discounts so that gross margins and other information used by sales management includes the volume discounts offered customers. (Answer updated from original ICMA answer. ) 19-35. (Estimated time  œ 30 minutes) a. 1. 1–subsequent event during the subsequent event period requiring adjustment. 2. 1–subsequent event during the subsequent event period requiring adjustment. 3. –subsequent event during the subsequent event period requiring disclosure. 4. 2–subsequent event during the subsequent event period requiring disclosure 5. 1–subsequent event during the subsequent event period requiring adjustment. 6. 4–subsequent event occurring after field work but before issuance of report. 7. 4–subsequent event occurring after field work but before issuance of report. 8. 5–postaudit discovery of facts existing at date of report. The date field work is completed is not specifically given. This answer is based on the customary practice of dating the audit report as of the end of field work (i. e. , February 26). b.For categories (1) and (2) the auditor has the responsibility for identifying and evaluating subsequent events up to the d ate of the auditor's report. In discharging this responsibility, the auditor should be alert for subsequent events in performing substantive tests, and also perform specific auditing procedures at or near the completion of field work. For categories (3) and (4), the auditor has no responsibility to make inquiry or to perform any auditing procedures during this time period to discover subsequent events. However, if knowledge of such an event comes to the auditor's attention, he or she should determine whether the event requires adjustment of or disclosure in the financial statements. For category (5), the auditor has no responsibility for their discovery.However, if the auditor becomes aware of such facts and the facts may have affected the report that was issued, the auditor is required to ascertain the reliability of the information. c. Information about the items would be obtained from the following: 1. Inquiry of management; client â€Å"rep† letter. 2. Review of bad debt write-offs in January. 3. Reading of minutes. 4. Observation of fire; newspaper account of fire; inquiry of management. 5. Inquiry of management; lawyer's letter; and client â€Å"rep† letter. 6. Reading of minutes. 7. Newspaper story on takeover; inquiry of management. 8. Inquiry of management; lawyer's letter; and client ‘rep† letter.If the client fails to make required disclosure, the auditor should notify each member of the board of directors of such refusal and take the following steps to prevent further reliance on the audit report and: †¢ Notify the client that the audit report must no longer be associated with the financial statements. †¢ Notify regulatory agencies having jurisdiction over the client that the report should no longer be relied on. †¢ Notify (generally via the regulatory agency) each individual known to be relying on the statements that the report should no longer be relied on. |Cases | 19-36. See separate file with answers to the comprehensive case related to the audit of Mt. Hood Furniture that is included with this chapter. NOTE: Several revisions were made to this problem to correct printing errors. The revised problem is posted on the student resources website. | 19-37. (Estimated time – 25 minutes) a. and b. 1. The state government's approval of a plan for the construction of an express highway would have come to the CPA's attention through inquiries of officers and key personnel, examination of the minutes of the meetings of the board of directors and stockholders, and reading local newspapers. The details of the item would not have to be disclosed as a separate footnote because all fixed assets of the corporation, including the right to the condemnation award, were to be sold as of March 1, 19X1. 2.It is improbable that the CPA would learn the source of the $25,000 unless it were revealed in a discussion with the president or his personal accountant, or unless the auditor prepared the pres ident's personal income tax return, in which case the interest charges would have led to his investigation of the use to which the funds were put. Setting out the loan in the balance sheet as a loan from an officer would be sufficient disclosure. The source from which the officer obtained the funds would not be disclosed because it is the officer's personal business and has no effect upon the corporation's financial statements. Indeed, disclosure of the funds' source might be construed as detrimental to the officer. 3. The additional liability for the ore shipment would have been revealed by CPA's scanning of January transactions. The CPA's regular xamination of 19XO transactions and related documents such as purchase contracts would have caused him or her to note the item for subsequent follow-up to determine the final liability. In addition, the client's letter of representation might have mentioned the potential liability. The item would not require separate disclosure by footnot e or otherwise and would be handled by adjusting the financial statement accounts payable by the amount of the additional charge, $9,064 4. The CPA might learn of the agreement to purchase the treasurer's stock ownership through inquiries of management and legal counsel, examination of the minutes of the meetings of the board of directors and stockholders, and subsequent reading of the agreement. The absence of the treasurer might also arouse the CPA's curiosity.The details of the agreement would be disclosed in a footnote because the use of company cash for the repurchase of stock and the change in the amount of stock held by stockholders might have a heavy impact on subsequent years' financial statements. Usually a management change, such as the treasurer's resignation, does not require disclosure in the financial statements. The details underlying the separation (personal disagreements and divorce) should not be disclosed because they are personal matters. 5. Through inquiries of management, review of financial statements for January, scanning of transactions, and observations, the CPA would learn of the reduced sales and of the strike.Disclosure would not be made in the financial statements of these conditions because such disclosure might create doubt as to the reasons therefore and misleading inference might be drawn. 6. The contract with Mammoth Industries would come to the CPA's attention through inquiries of management and legal counsel, reading the minutes of the meetings of the board of directors and stockholders, and examination of the contract. All important details of the contract should be disclosed in a footnote because of the great effect upon the corporation's future. The factors contributing to the entry into the contract need not be disclosed in the statements; while they might be of interest to readers, hey are by no means essential to make the statements not misleading. 19-38. (Estimated time – 25 minutes) The omissions, ambiguitie s, and inappropriate statements and terminology in Brown's letter are as follows: †¢ The action that Consolidated intends to take concerning each suit (for example, to contest the matter vigorously, to seek an out-of-court settlement, or to appeal an adverse decision) is omitted. †¢ A description of the progress of each case to date is omitted. †¢ An evaluation of the likelihood of an unfavorable outcome of each case is omitted. †¢ An estimate, if one can be made, of the amount or range of potential loss of each case is omitted. The various other pending or threatened litigation on which Young was consulted is not identified and included. †¢ The unasserted claims and assessments probable of assertion that have a reasonable possibility of an unfavorable outcome are not identified. †¢ Consolidated's understanding of Young's responsibility to advise Consolidated concerning the disclosure of unasserted possible claims or assessments is omitted. †¢ Mate riality (or the limits of materiality) is not addressed. †¢ The reference to a limitation on Young's response due to confidentiality is inappropriate. †¢ Young is not requested to identify the nature of and reasons for any limited response. Young is not requested to include matters that existed after December 31, 1992, up to the date of Young's response. †¢ The date by which Young's response is needed is not indicated. †¢ The reference to Young's response possibly being quoted or referred to in the financial statements is inappropriate. †¢ Vague terminology such as â€Å"slight† and â€Å"some chance† is included where â€Å"remote† and â€Å"possible† are more appropriate. †¢ There is no inquiry about any unpaid or unbilled charges, services, or disbursements. |Research Questions | For the reasons specified in the introduction to this manual, solutions are not provided for this category of questions.

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To compare and contrast representation of class in two media texts - Essay Example Set in a post-industrial society era (early 1900's), Titanic depicts the wide gulf that existed between the bourgeoisie (the first major industrialists of our age, e.g. among the main characters in the First class berth, it included a "Pittsburgh Steel tycoon, the owner of the fleet that commissioned Titanic and the nouveau riche e.g. a character called Molly Brown) and the proletariat who sell their labour power (the stokers in the boiler room, menservants and most steerage passengers depicted as people who harbour dreams of emigrating to the USA to better their lives). The differences lie everywhere, from the treatment meted out to passengers based on their class, from the snobbish upper-class attitudes and stereotypes about steerage passengers, to the final sinking of the ship where upper class passengers invariably, enjoy first privilege in rescue efforts. Where it concerns applying class theories, there's hardly a more monumental movie ever built than Titanic. Notting Hill in comparison, is a humble and subtle portrayal of the same class sensibilities with a modern, urban twist. It's about similar attitudes in question here, only the message is more indirect and attributive. Both movies are immensely popular in their own right, and hold a special place in the genre of Romance cinema. So inevitably, in this paper, we shall explore class depiction in media through the perspective of the universal theme called "Love", of opposites attracting, poor guy meets rich girl, and how class differences come in the way of their strong craving for each other. The most significant work on class studies was performed by Karl Marx, a famous German philosopher, along with Engels. It is important to know that Marxist class theories drew heavily on the political science beliefs of Adam Smith, the father of capitalism, the only difference being in the perspective of opinion. Whereas Smith justified his theories on "wealth creation" as a cause for the common good, Marx looked down upon it as the root cause of all evil. Seen from this end, we can apply class theories of Marx to connect audience sensitivity with the poor male protagonists in both movies, as must have been aimed by the moviemakers. The fundamental tenet of Marx class theory is that any class identity is forged in relation to means of production, of wealth (Wikipedia). That because of wealth creation, there exist two distinct classes, the bourgeoisie (those who control means of production), and the proletariat who must labour in order to survive. This, Marx argues is the fundamental reason for all class differences to originate. Since the proletariat

All of us learn from our failures as well as successes. What is Essay

All of us learn from our failures as well as successes. What is something you gained from an unsuccessful experience - Essay Example With a borrowed capital from my father, I ventured into the business of selling candies and ice-creams. At the beginning, I seemed to make some meaningful progress. However, the number of customers began fading away and I could hardly make any sales. I was prepared to remain in business hoping that the business will eventually pick up. My parents encouraged me to keep on trying and they would help in preparing some of the candies at home. After five weeks, the business was not making any profits. Actually, it became increasingly difficult to break even on my capital investment and therefore, I eventually gave up. My father summoned me and we had a conversation in which he told me the reasons why my business failed. According to him, I was not adequately prepared to do any business since I did not have any background knowledge in business. He indeed encouraged me to put a lot of effort in school especially in business related courses if my aspirations are to become an entrepreneur. From this experience, I learned the importance of education in life. Knowledge is overwhelmingly important in every aspect of

Length for Nickel-chrome wire of a diameter Essay Example for Free

Length for Nickel-chrome wire of a diameter Essay This is because the resistance is very high so current will be low. The wire will heat up because the resistance is high leaving me with a good range of resistances between 100-10cm. I shall now work out the current that would flow through 1m of wire: I=V/R 3/3. 6= 0. 833 A 3/5. 3= 0. 566 A 3/15. 2= 0. 197A 3/21. 3= 0. 141A 3/35. 1= 85mA   This is my desired Current. By using these results I now know what range of the ammeter needs to be. It shall be that of 0-100mA. My school has ammeters that can measure to this range. Results Length (cm) Voltage 1 (V) Current 1 (mA) Voltage2 (V) Current 2(mA)   Measurements of diameter of wire at 20 cm intervals Point measured at (cm) Diameter measured (mm)Final data (allowing for end error) I then checked the end error of the micrometer was +0. 04mm leaving me with the final data Percentage Errors of Apparatus Micrometer. When the diameter is put into the equation A=? (d/2)2 the diameter is squared so the error is doubled i. e. 10. 5% Conclusion Alessadnro Bizzarri I found out that my predictions were correct. The longer the piece of wire, the greater the resistance. This is due to the idea of the free moving electrons being resisted by atoms in the wire. There would be more collisions in a longer piece of wire, which explains the increased resistance. I also predicted that the relationship between the wire length and the resistance should be directly proportional because the line pass through the origin. I finished with a straight line graph so this prediction was also correct. This is because in a wire twice the length of another wire, there would be double the number of atoms causing resistance. From my graph my gradient is equal to 41/1. 04= 39. 42? m. Gradient= 39. 42? m. By using the formula P= Gradient ? A , I can find P. A=? (d/2) 2 = (0. 19? 10-3/2) 2 Area =2. 8? 10-8 P=2. 8? 10-8 ? 39. 42 P=110? 10-8? m Evaluation I am relatively pleased with the results obtained. I ended up with a wide range of results and my predictions were proved correct. I predicted that when I plotted R against l it would produce a straight line going through the origin. My results were accurate because on my graph nearly all of the points came into contact with the line of best fit or were very close. My techniques of measuring current and voltage were also good because the variation between repeat readings of voltage and current at each length is small. Length (cm) Difference in voltage (V) Difference in Current (mA). The range of resistances between each reading is large which gives me more spread, which makes my graph more accurate. Evaluation of results The value I have calculated for resistivity is 110? 10-8 ? /m. I looked up my data laboratory book and found it to be 110? 10-8. My unrounded value for the resistivity is 110. 3? 10-8 ? /m . This is an almost identical value to that found in the book. Sources of error In this experiment I encountered many sources of error. The inconstant thickness of wire accounts for one of them. Although I took diameter readings along the length of wire, there could still be chinks in the wire which could affect many of my results. The crocodile clips which I used also increased error slightly. The crocodile clip was in contact with an unnecessarily large section of the wire during the experiment. Because of this, I was taking voltage and current readings for a slightly inaccurate length. This is also partly due to human error because I could have placed the crocodile clip onto the exact length I wanted. My micrometer also proved to have significant source of error. The end error of the micrometer I used was +0. 04mm. The micrometer was also found to have the greatest percentage error. Its percentage error was doubled because the diameter it was used to measure was squared . (A=? (d/2)2). Measuring the length of my wire proved quite difficult because it was hard to get an accurate reading by eye. Even though the wire was cello taped to a meter rule there was some slackness in the wire proving that there was in fact more than a meter there. I managed to avoid getting the temperature too hot and so increased accuracy and reliability. Improvements. Many of improvements could be put in place if I was to redo this experiment. I would buy a wire, which has the same diameter all the way through. I could also find an improvement to the crocodile clips. Instead of the clips I could use a jockey key. The length of wire which I would be collecting data for would be a lot accurate as jockey key comes into contact with the wire over a small distance compared to the crocodile clips. Further work A possible source for further work is analysing the effect of the cross sectional area of the wire with resistance. Using the equation R=pl/A in the form of Y=mx+c. Plotting R against l/A again I could predict another straight line and the resitivity would be found. This would be the same for nickel Chrome. I could also see if the equations R? l and R? l/A are true for other types of wire. Bibliography Physics by Tom Duncan   Salters Horners advanced Physics Collins advanced modular sciences Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Electricity and Magnetism section.

Creativity and Innovation Management in Restaurant

Creativity and Innovation Management in Restaurant SUKHRAJ SINGH CREATIVE AND INNOVATION MANAGEMENT In this document I am going to discuss about the Sousa restaurant that located in the Auckland in CBD. This document is the further part of previous recommendation for innovation in Sousa. Mainly in this document discuss the innovation plan for Sousa. As well as focus on the how to increase the motivation of staff and stakeholder returns. Also talk about the key barriers and how to implement the new creative and innovation idea on the Sousa organization. Determine study on the key goals of Sousa and practice of reward management and performance of curve. Create a plan strategy to control the overcome barriers and how to evaluate the company overcoming barriers. KEY BARRIES TO INNOVATION AT SOUSA We all know that every company faces lot of barriers even if it is new entrant or an old company. Every company tries to develop new inventions and new ideas. When some new ideas implement on company system someone handle easily but some company face lot of barriers. RESOURCE BARRIERS Resource barriers are barriers which related to resource required for efficiently running business. For example: Finances, Human Resources, Technology. Sousa is traditional restaurant but it has some resource barriers which should be taken care for successful running of business. HR- Human resources at Sousa are working since its existence. But all of them lack skills that are trained and equipped with latest requirements of the market. Technology- Sousa is using traditional ways of working. Use of traditional cash register and order booking on memo pad are example of lack of latest technology. Leadership- Sousa has a traditional ownership and none of the past owners and future owners (sons of owner) have leadership skills or experience. Leadership generally directs the future of an organization. So, without skilled leadership, Sousa will experience hard times for innovation. Tools and processes- just looking for innovation and asking employees to do innovative way is not a solution of creating innovation in organization. However, without tools and processes employees find it difficult to generate new ideas. Overcoming the barriers While there are some barriers to innovation in Sousa, there must be some things to overcome these barriers. While overcoming these barriers to innovation; always dig deep to get better solutions to overcome barriers. Organizational culture and innovation Success of organization is so much depends on the culture of organization. Sousa has a very traditional culture of working without many efforts to do something new. Culture of organization impacts the employee’s performance, the interest of investors and suppliers behaviors towards organization. Alignment of the goals plans of organization with organizational culture is necessary. While, Sousa will need a big route level change to implement innovation in organization, culture change is necessary. Awareness of culture is necessary. At the moment, most of the employees are just working for day to day works without any future aspects worries about organizations future. They feel safe and secure with long term relations to Sousa, so making them feeling of new needs is necessary while providing them tools to enhance their interest and skills for innovation. Tools of creating culture of innovation: Increase passion- talk with employees, involve them in organization strategy, ask for solutions, and attach them to a mission of big organizational change and survival + growth of organization. Rewards – rewards and recognition culture should be aligned to involvement in organizational planning and implementation to new ideas. Each employee that comes up with some genuine ideas should be praised or provided some monetary rewards. Give confidence to employees- give confidence to employees to take decision to their own. Most of the employees take it difficult to decide on small issues by their own. Going to boss for every little decision decrease self confidence of employees. So, employees should be given confidence to take decisions which will enhance their ability and confidence for getting solutions to problems. Fail forward- give confidence to people who give ideas that ultimately results in failure when implemented. The main thing is to fail early and try something new, this will make it sure that time and resources are utilized properly. Think little- small organizations like Sousa thinks that they are not big enough to penetrate with new innovations. This mindset shouldn’t be encouraged in Sousa. Each large business started small some day in history. ATTITUDES In a practiced place of work location, bad attitude be able to influence everybody and reason clash with employees. In a number of cases attitude harms are capable to be unseen by the majority of workers and a creative employee through a small attitude difficulty is not a disruption. A boss needs to study how to identify increasing attitude problems inside the place of work to stop them as of suitable a disruption. Everyone face attitude in every place where they go like local area and where they work. In sample words attitudes are the way of thinking towards the person our work. This is also relating to the workplace and outside area. Mainly attitudes has three different components these are as Cognitive – it’s mean what we think, other one is Belief, Affective: the way how to dealing with feeling or emotions, Co native- this show that what action we will take towards something. According to the case study attitudes is the one of main barrier for Sousa, because Sousa used old methods of food making they can’t used new technology equipment so it’s hard to Sousa employee to used new food making equipment like new BBQ chambers. They fellows also do not know how they take order with new ipad and how the show the new deals to customer on ipad. Sousa management should provide proper training to front staff how they used this things. Otherwise this put negative attitudes on customers and become barrier for Sousa. Management know that if they can invest lot money on new food making machines but they cannot trained our employees it’s become big barrier towards the Sousa marketing. Sousa management try to fined the sample and easy way to how they trained our staff and staff should learn new skills and delivery service. REWARD MANAGEMENT Reward means that thing given to employee because of his contribution to company. Most of company gives rewards in incentives and some company give employee of month and some give like pay increments. Few companies design reward system regular with organizational goals, visions, missions and job performances. In other words reward systems define that total return given by an employer to a company staff. Simply reward management main motivate is to give motivation to our employees. According to Sousa case study they need to make a perfect reward management because Sousa implements lot of new things in our store. Sousa has 14 restaurant employees and 2 duty managers. Sousa management makes new reward policy when company any employee helps Sousa to achieve goal a reward often follow, but one thing management keep in mind because some time one employee feel jealous to other employee like cast, color and some other reason like harassment. When these type of happen seen in company and workplace area it also put bad impact on the employee work ability. PERFORMANCE OF CURVE The change curve model is originated in 1969 by Elisabeth Kubler-Ross to reveal the performance of people while they come to identify that they have sickness. These years this model is new to each challenge and emergency at what time an organization change their offered strategies or method of job. Likewise as among all models opinion, it has difficulty and debaters, on the other hand, it is a good equipment to use to understand anywhere individuals are in their tour during change. Thus this sympathetic can help director adapt approach and doing well communication to people organization the change, selection them through the move about effectively. Sousa restaurant follow the old traditional way to food making and order taking. But if they can want change in our restaurant then they can try to some changes in staff area like hire new employees those are well experience in food making area, they also know how they can used the new food making machines like they can know what food need how much time and how much temperature because every dish making style is different. Nowadays in Auckland there are lot new people arrive like Indian, Japanese, and European. FIRST STAGE Sometimes any change set up to people in early stages people get shocked and mostly someone are probably they just say straight way disagree to adopt this change. Sousa employee should be shocked when the owner represents the new plan like hire new employees and new technologies machines. SECOND STAGE Anger- is the next stage. The scapegoat, inside the structure of the business, group or exacting person, is often practical. Focus the fault through an individual or one item will let am additional room of the denial by generous one more importance for the doubts since fine anxieties the potential shock can be produce. THIRD STAGE Retaining the exacting commitment to working of individuals, facilitating these people from the change curve, it will eventually grow to be obvious how the change will be here to keep. It is not any fashion and also large changes into their day-to-day lives could possibly be ought to take place. At this stage, folks will frequently try to skimp on a good end result to the change. Communication plan for implementing innovation in Sousa Stakeholder: Stakeholders are someone who have any type of interest in the business activities of organization. Stakeholders of organization I am going to discuss the most important stakeholder of Sousa, that are customers. Customers in Sousa are long term customers and were very loyal till times, but due to introduction of new restaurants in Auckland and change in customer mindset forced them to change to other restaurants which results in falling sales for Sousa. Communication plan for stakeholders: Customers adapt new thing very quickly these days. They get bored very quickly and always look for something new that is convenient to use and interesting. So, communication of innovation in Sousa to customers is necessary. Strategic communication plan This is a planned strategy that is analytical to get par the challenges of getting innovation in Sousa. Communication plan pre requirements: Analysis of stakeholders analyse the customers and their needs for communication. Channel assessment which should be the best channel of communication. For example, advertisement is one of the ways to communicate to customers. Development of communication plan: Time of communication innovation should be communicated while implementation is in process and when it is fully implemented. So, communication with customers should be regular. Required changes in customer behaviour customers should be positively adapting innovation in Sousa. This should result in most customer visits and sales. Message of occasion message should be clear to customer. They must get that which innovation ideas are implemented and what is new in Sousa. Channels of communication best channel of communication to customers are one to one talks within the restaurant. Apart from that, social media and posters should be also used.