Signs Of The Deaf Community Sign Language - 1279 Words

American Sign Language There are thousands of languages spoken all over the world and hundreds spoken across the United States of America, but what about the language that isn’t technically spoken? The ability to speak in order to communicate is a privilege that most forget they have. Imagine the struggle of the injustice a person was served losing their ability to hear or speak normally. It’s heartbreaking because communication is so vital to a person’s life. However, imagine a system that allows these people to communicate without much problem. This system is actually classified as its own language and it’s called Sign Language. Sign Language a language that helps many with disabilities, and those who don’t have disabilities, communicate with each other. However, despite its huge impact on the deaf community Sign Language still has some room for improvement. Just like other languages though, there isn’t just one form of sign language. Ther e are many types and variations of sign language based on environment and location. But the most commonly used and most commonly heard of would be American Sign Language or ASL for short. For the purpose of this essay, we’ll be discussing American Sign Language. Sign Language dates all the way back to 1620 when a man named Juan Pablo Bonet wrote a series of essays on what he believed be the appropriate manner of communication with the deaf. His essays showed his own system of language for the deaf including an alphabet and a series ofShow MoreRelated The Deaf in Society Essay1411 Words   |  6 PagesThe Deaf Community Imagine if you could never experience the sound of your favorite song on the radio. Or you could never hear the voice of a family member wishing you happy birthday. Since these situations are typical we may take them for granted. But these every day scenarios will never be part of a deaf persons life. One out of thousand infants will be born deaf every year, (Deaf Understanding). Most people dont realize the giant impact of the deaf in our society. Deaf persons canRead MoreThe Effects Of Deafness On Deaf Children1669 Words   |  7 Pagesloss. The term Deaf is considered to be a disability solely on the fact that an individual who is Deaf is not â€Å"normal† due to their hearing loss. Most individuals do not believe that there are any benefits or positives from being Deaf, nor do they believe that a Deaf individual will ever be able to live a happy and fulfilled life. Deaf individuals do not view themselves as disabled nor do they view their lives as a loss, rather th ey view their Deafness as a Gain. This is called Deaf Gain, meaningRead MoreChloe Ziff . Professor Gary Rosenblatt. April 13, 2017.991 Words   |  4 PagesGary Rosenblatt April 13, 2017 American Sign Language II Seeing Voices By Oliver Sacks Seeing Voices is a profound novel that was written by famous neurologist,  Oliver Sacks in 1989. Seeing Voices is a book that delves into the history of Sign Language and expresses a genuine meaning behind what language truly is.   Oliver Sacks is an engaging and fascinating writer. Being able to explore outside what he is used to, he can expand his knowledge about language. Being knowledgeable on psychiatry can helpRead MoreAmerican Sign Language And Numerical Stories1118 Words   |  5 PagesA-Z stories in American Sign Language and numerical stories as well were introduced around the 1940’s (Bauman). Gilbert Eastman stated that A-Z and numerical stories were most likely created as early as the 1900’s at the Ohio School for the Deaf (Bauman). However, with the advanced technology of the 20th century American Sign Language numerical and A-Z stories may be cherished and videorecorded for future generations (American Sign Language Literature). What are A-Z and numer ical stories? A-Z storiesRead MoreDeafness Has Been A Negative Label. Being Deaf Is Considered1528 Words   |  7 PagesDeafness has been a negative label. Being Deaf is considered to be a disability solely on the belief that an individual who is Deaf is not â€Å"normal† due to their hearing loss. Most individuals do not believe that there are any benefits or positives from being Deaf, nor do they believe that a Deaf individual will ever be able to live a happy and fulfilled life. However, Deaf individuals do not view themselves as disabled nor do they view their lives lacking anything, rather they view their DeafnessRead MoreDeafness And Other Communication Disorders984 Words   |  4 PagesStates (30 million) ... has hearing loss in both ears† (NIDCD 1). The Deaf community will continually experience marginalization because of mass information, obliviousness, and miscommunication. While this may not sound extensive compared to the whole of the population, it is sig nificant enough to warrant attention. While mass misinformation, obliviousness, and miscommunication are three of the major struggles for the Deaf community, there are multiple problems that arise underneath those categoriesRead MoreAmerican Sign Language And Deafness Essay1438 Words   |  6 PagesAmerican Sign Language and Deafness in American Culture Deafness has been an obstacle thousands of people have had to overcome since the dawn of time. Even in the not so distant past, the future was typically very bleak for individuals who were born or became deaf. However, the future of an individual who is Deaf has become much brighter due to the development of American Sign Language. As the name describes, this language relies solely on visible movements and facial expressions with no auditoryRead MoreAsl And The American Sign Language880 Words   |  4 PagesAmerican Sign Language is the interesting, logical, and fun to learn. ASL is the fourth most-used languages in the United States. ASL is used for hearing people to get the messages across to Deaf people and Deaf community. Deaf people use American Sign Language to communicate with their friends, family or their loved one who is deaf. Now parents are teaching their babies to learn ASL. The American Sign Language gives children, their confidence, and self-esteem in their lives . Deaf Community vs. HardRead MoreLanguage And Society : How Social Factors Influence The Structure And Use Of Language1340 Words   |  6 Pagesâ€Å"Sociolinguistics studies the relations between language and society: how social factors influence the structure and use of language.† (Victory30, 2014). Language is a living, breathing entity whether is it spoken or signed. For the purposes of this project I will be focusing on American Sign Language or ASL. One aspect of ASL is initialization which seems to be very subjective. There are many social and cultural factors that influence this aspect. I had the privilege of interviewing Paul SimmonsRead MoreImpressions of the Deaf Culture and Community Essay725 Words   |  3 PagesAbstract The deaf culture is one that I am not familiar with. No one in my immediate family or none of my close friends are deaf so I have not been exposed to it during my lifetime. I decided to take an American Sign Language course in high school to not only learn the language, but to learn about the deaf culture as well. I would like to someday be fluent in sign language so that I can cater to the deaf community while conducting business. Conducting research, I learned a lot about to deaf community

The Dark Side Of The Moon - 1772 Words

The Dark Side of the Moon and OK Computer are two of the most acclaimed albums by fans and critics. OK Computer currently holds the number one position for best album of all time on the websites Besteveralbums and Rateyourmusic while The Dark Side of the Moon holds the number two position on both sites in comparison. I discovered both of these albums in 8th grade and they have stayed with me ever since. As the years go by, I continuously find more meaning within these albums then I have in the past. Pink Floyd’s The Dark Side of the Moon and Radiohead’s OK Computer compare in many aspects such as their influence among other musicians and the themes present within these two albums. The influence that these albums had on music is uncanny.†¦show more content†¦Finally, The Dark Side of the Moon and OK Computer discuss many topics which might be considered to be controversial among mainstream media but it is for this exact reasoning that made them stand out so greatly among all the other forms of music. While most musicians talk about romance or break ups, Pink Floyd and Radiohead bring up topics that make you ponder existence itself. What makes these two albums so influential is that because of their boldness to break all boundaries within music, it has inspired other musicians to do the same. These uniqueness of these albums stands out so strongly that they have quite literally created genres within themselves. While both albums main theme is about the struggles of life, The Dark Side of the Moon takes a more objective and spiritual approach while OK Computer takes a more subjective and societarian approach. Both albums tell a story but The Dark Side of the Moon tells it’s story from a more third person perspective while OK Computer tells it’s story from a more first person perspective. The biggest difference however, is how The Dark Side of the Moon gives the listener a solution to the problems that it confronts him with while OK Computer hints that there is no solution. OK Computer starts off with a car crash â€Å"In a fast german car/I’m amazed that I survived/An airbag saved my life.† The protagonist then goes on to say â€Å"I am born again†. The protagonist feels reborn because he survived aShow MoreRelatedThe Dark Side Of The Moon1950 Words   |  8 Pagesability to establish a story or theme. There are countless albums that achieve this. One of w hich is The Dark Side Of The Moon. Pink Floyds album criticizes the people who place values on worldly objects such as money, wars, and time, as well as trying to show listeners that mental illnesses should be taken seriously and not just cut out parts of their brain immediately. The Dark Side Of The Moon is a very thematically interesting album. The album not only follows the story of a child growing intoRead MoreLook At The Dark Side Of The Moon1361 Words   |  6 PagesLook at the dark side of the Moon: The Crucible research paper The human race had never seen the dark side of the moon until the astronauts traveled out to space. In our world, there are a lot of things that are invisible like the dark side of the moon. Some of these objects are under one’s nose, veiled in mystery and apathy of the people. These objects that are missed, gives the viewers a whole different image when it is seen from a particular angle. These unconsciously ignored components ofRead MoreThe Dark Side of the Moon Landing1479 Words   |  6 PagesThe Dark Side of the Moon Landing The Final Frontier In 1969, The United States successfully sent the first manned mission to the moon. It was a long time coming, a product of the Cold War’s Space Race. The Cold War began in 1947, between the Soviet Union and the United States. There was no actual fighting in the Cold War, just political conflict, military coalitions, and numerous competitions of brain rather than brawn. Among these competitions is the most famous Space Race. Although the ColdRead MoreThe Album Dark Side Of The Moon By Pink Floyd1474 Words   |  6 PagesThe album Dark Side of the moon by Pink Floyd is the most sold progressive rock album of all time, having sold over 40 million copies to date. With this album it helped launch Pink Floyd into stardom. The album talks about the many trials and stresses one deals with in a modern life. The major theme of the album is the unavoidable pressures in life we all must face even at a young age and how these pressures affect us. The Album begins with the song â€Å"Speak to Me†. The song â€Å"Speak to Me† startsRead MoreRecording Techniques for Pink Floyds Dark Side of the Moon1516 Words   |  7 PagesRecording techniques for Pink Floyd’s Dark Side of the Moon The album The Dark Side of the Moon, by Pink Floyd was an album that pushed the boundaries on multi-tracking and tape looping, as well as mixing in1973. The engineer, Alan Parsons, use many unusual techniques to help create the sound that we know and love. Which landed the album on the charts for 750 weeks. Dark side of the moon was first lead engineering job Alan had with Pink Floyd and only took a year to record. To record this albumRead MoreThe Moon and Tides Observation Essay965 Words   |  4 PagesAn observation of the Moon was conducted from Friday, November 8, 2013 to Thursday, November 14, 2013. The study of the Moon during this period occurred consistently between the hours of 8 and 9 p.m. EST within the Northern Hemisphere at 37.3346 ° N, 79.5228 ° W (Bedford, V.A.). The Moon was noted to be illuminated on the right side and had a dark shadow on the left side indicating a waxing phase. The light region grew over the surface of the Moon with each subsequent night. The first night’s phaseRead MoreImportant Importance Of Astronomy1602 Words   |  7 Pagesbe able to use it to help us be informed about possible danger to the Earth. A lot of people who do not know about our solar system and universe, believe in ideas that sometimes are wrong. For example, some people think that one side of the moon is permanently in the dark, Earth is the largest object in the solar system, a ll planets are the same size as Earth, comets are composed of the same material as asteroids, and that scientists know all there is to know about the solar system. Well, all of thoseRead MoreAnalysis Of The Poem The Sky Essay965 Words   |  4 Pagespainting. The sky has royal blue, dark blue, light blue, and even a little purple. The moon and its star are done in white and a little grey, they match the centaur’s lower body as he has white hair with little pieces of grey. The sea is mixed in with shades of blue and green, while the sand is a dark tan or brown color. The flowers that frame the painting are cool light pinks and baby blues The plant in the bottom right corner next to the centaur is a mixture of dark green and a golden color 4) ColorRead MoreThe Moon Is The Only Natural Satellite Of Earth1436 Words   |  6 PagesThe Moon Jacob Hogue SCIN 111-12F Ivy Tech Community College The Moon is the only natural satellite of Earth. Its orbit is 384,400 km from Earth, the diameter is 3476 km and the mass is 7.35e22 kg. The moon is also Called Luna by the Romans, Selene and Artemis by the Greeks, and many other names in other mythologies. The Moon, of course, has been known since prehistoric times. It is the second brightest object in the sky after the Sun. As the Moon orbits around the Earth once per month, the angleRead MoreWhy Is Haven t On The Moon?1363 Words   |  6 PagesComposition 7 Dec 2016 Why Haven’t We Been Back to the Moon Has it ever occurred to you that the moon is alien based and that is why humans haven’t been back to the moon? It is suggested that NASA has known for years that aliens inhabit the moon. The aliens have used the dark side of the moon to establish a base, develop landing areas, create buildings, and towers, in which, they monitor life on earth. NASA claims that they have not been back to the moon because they simple don’t have the funding. How

Collective Organizational Citizen Behavior -Myassignmenthelp.Com

Question: Discuss About The Collective Organizational Citizen Behavior? Answer: Introducation The essay aims at focusing on the organizational behavior in the perspective of an organizational setting. Organizational Behavior refers to the study of the behavior of people both at an individual level and within formal and informal groups. The performance of every operations depends on the motivational level of its employees and the ability and willingness of people in working harmoniously toward a common goal. In other words, organizational behavior acts as an interface between organization and human behavior. Each individual contributes unique set of characteristics, personal background and experiences that they have gathered in other organizations. Manager must consider the unique aspect of individuals and put them forward in a work setting. The essay put forward discussion on the various theories of organizational behavior in an organizational setting. The essay also evaluates organizational problem situations and discusses the proactive managerial intervention based on cultu ral, ethical and social concern. The essay also focuses on comparing and criticizing the findings on the current developments of organizational behavior. There are various theories of organizational behavior that can be applied organizational setting. This theory includes classical organization theory, neo classical organization theory, contingency theory and the systems theory (Gagn, Sharmaand De Massis2014). Classical theory represents a combination of scientific management theory, administrative theory and the bureaucratic theory. The scientific management theory represented four basic principles. This includes the best way of performing the task, carefully matching each worker to each task, closely supervising workers and using punishment and reward as motivators and ensures control and planning. The theory of scientific management proved successful not in industrialized companies but also in modernized companies. The administrative theory focused on the establishment of universal management principles that is applicable to most organizations. The classical theory on the other hand is mechanistic and rigid. However, the major defi ciency of this theory was the explanation of the motivation of the people in working strictly as functions of economic reward (Miner2015). The neoclassical organization theory tried to address many problems that were inherent to the classical theory. This theory helps in displaying genuine concern for the needs of the human beings. According to the neoclassical organization theory, organization is defined as a system that helps in consciously coordinating activities (Young et al. 2014). This theory also stresses on the role of executive in creating a cohesive environment. As per this, theory, the managers authority defined by the acceptance of the subordinates and not by the hierarchical power structure of any organization. The Contingency Theory aims at focusing on the fact that conflict is manageable but inescapable (Battilanaand Casciaro2012). A study on four large corporations of United States proposed that organization would evolve naturally for meeting the needs of the strategy implemented. An organization however acts in a linear, sequential and rational manner for adapting to the environmental changes. Highly volatile organizations stresses on the importance of managers for making decisions at all the authority level. According to this theory, managers need to be free for making contingent decisions on the present situations. The Systems theory puts across the fact that there is an interrelation between all components of an organization and hence the change of a single variable might directly influence the others (Curtain and Zwart 2012). Most organizations are open systems that economics continuous interaction. However, as the organization adapt to environmental changes they remain in a dynamic equilibrium state. The system theory has a central theme that represents existence of non-linear relationships between variables. Thus, smaller changes in one of the variable lead to bigger changes in another. The nonlinearity concept adds complexity to the understanding of an organization. This nonlinearity makes it difficult in understanding the relationships between the variables. There are various issues and dilemmas in an organizational setting. and it ranges from simple disagreement to most complicated issues that influence the bottom line in a negative way. Understanding various problems in workplace helps in identifying and correcting them. Internal conflict is one the problem situations in an organization. Internal conflict may take place because of various reasons (Fordand Richardson2013). These include denial of promotion or pay hike, misunderstandings resulting from lack of proper communication, harassment by managers, supervisors or peers.Problem situations in organization might result in ethical issues. These includes, price breaks and discounts beyond the company practice and policy, unfair practices and employee theft. Team Dynamics also plays a major role in breaking or making a project or initiative of the business. The members of the team may try in promoting own agenda or take credibility for the work done by the other team members. Teamwork a lso ensures challenges in the form of differing ideas and views. This might pose a hindrance in reaching a workable solution in addition to creating distractions (Belbin2012). Problems in an organization may be due to leadership problems where most supervisors, managers and leaders refuse to follow the rules as most of the employees. This might have an in negative influence in the culture of the workplace. Workplace problems might also result from absence of company handbook that put forward procedures and policies. This results in lack of control and lack of continuity in the workplace direction. Formulation of Proactive Managerial Intervention helps the managers in effectively perform their duties (Branch, Ramsayand Barker 2013). Thus, understanding organizational behaviour help the managers in better understanding the behaviour of others in an organization. For instance, managers in an organization are responsible directly for the work related behaviour of other people and their subordinates. However, the typical managerial activities in this particular realm included employee motivation for working harder, ensuring proper design of the jobs of employees, conflict resolution, performance evaluation and helping workers for setting goals for achieving rewards. The organizational behavioural field is abounded with research and models that are relevant to each of the activities and ensures valuable insight. Managers can use the knowledge of organizational behaviour for understanding their own motives, needs, feelings and behaviour that helps them in improving the decision-making capabilities, better communicate, ensure stress control and comprehend how the dynamics of the career unfolds(Nielsen2013). The managers proactively intervene in dealing with the problem situations through the process of planning, organizing, leading and controlling. Planning refers to the process of determining the desired future position of an organization and the best possible means of reaching there. Organizing refers to the process of grouping jobs in units, designing jobs and establishing the patters of authority between the units and the jobs. Leading refers to getting the member of the organization for working towards the goals of the organization. Lastly, controlling refers to monitoring and correcting the actions of the organization and the members and keeping them directed towards a common goal. According to the current developments of organizational behaviour, researchers and managers using the ideas and concept of organizational behaviour should be able to able to recognize that it has a descriptive nature and interdisciplinary focus. The concept of organizational behaviour draws concepts from a number of other fields and attempts in describing behaviour instead of focusing on how behaviour is changed in predictable and consistent manner (Shin2012). The interdisciplinary focus shows how organizational behaviour helps in synthesizing other fields of study. In this context, the greatest contribution happens from the field of psychology referred as organizational psychology. Organizational psychology is a field of study where psychologists deal specifically with peoples behaviour in an organizational setting. However, this field of study also includes motivation and individual difference. Recently, medicine plays a key role in studying the human behaviour at work that especia lly involves the area of stress. Increasing amount of research has shown that controlling the consequences and causes of stress is an organizational setting is necessary for the well-being of the organization and the individual. Organizational behaviour has a descriptive nature because the prevalent immaturity of the field of study, inherent complexities in studying off the human behaviour and the lack of reliable, valid and accepted measures and definitions. Since the behavioural processes pervade the managerial roles and functions, therefore a proper understanding of the field significantly helps the managers in various ways (Harmsand Luthans 2012). There are several central concepts to the organizational behaviour categorized into individual processes, organizational characteristics and process and interpersonal process. There are several contextual perspectives of organizational behaviour that includes the contingency and system perspectives and situational perspective. According to the contingency and system perspectives, an organization is designed to receive four types of inputs that include, material, human, informational and financial(Sageer, Rafatand Agarwal2012). The managers of the organization then transforms and combines these inputs return them as services or products, profits or losses and employee behaviour. The situational perspective on the other hand shows that outcomes and situations influenced by the other variables. The essay concludes by analysing the findings of the current development of organizational behaviour. There are also discussions on the proactive managerial intervention and evaluation of organizational problem situations. The essay also puts forward a discussion on the theories of organizational behaviour on an organisational setting. Organizational behavioural study holds an importance since it has an influence over the lives of the people. This also have a direct relation to the management of the organization since managers requires a better comprehension of themselves and others at the different levels. References: Battilana, J. and Casciaro, T., 2012. Change agents, networks, and institutions: A contingency theory of organizational change.Academy of Management Journal,55(2), pp.381-398. Belbin, R.M., 2012.Team roles at work. Routledge. Branch, S., Ramsay, S. and Barker, M., 2013. Workplace bullying, mobbing and general harassment: A review.International Journal of Management Reviews,15(3), pp.280-299. Curtain, R.F. and Zwart, H., 2012.An introduction to infinite-dimensional linear systems theory(Vol. 21). Springer Science Business Media. Ford, R.C. and Richardson, W.D., 2013. Ethical decision making: A review of the empirical literature. InCitation classics from the Journal of Business Ethics(pp. 19-44). Springer Netherlands. Gagn, M., Sharma, P. and De Massis, A., 2014. The study of organizational behaviour in family business. European Journal of Work and Organizational Psychology, 23(5), pp.643-656. Harms, P.D. and Luthans, F., 2012. Measuring implicit psychological constructs in organizational behavior: An example using psychological capital.Journal of Organizational Behavior,33(4), pp.589-594. Miner, J.B., 2015.Organizational behavior 1: Essential theories of motivation and leadership. Routledge. Nielsen, K., 2013. How can we make organizational interventions work? Employees and line managers as actively crafting interventions.Human Relations,66(8), pp.1029-1050. Sageer, A., Rafat, S. and Agarwal, P., 2012. Identification of variables affecting employee satisfaction and their impact on the organization.IOSR Journal of business and management,5(1), pp.32-39. Shin, Y., 2012. CEO ethical leadership, ethical climate, climate strength, and collective organizational citizenship behavior.Journal of Business Ethics,108(3), pp.299-312. Young, M.N., Tsai, T., Wang, X., Liu, S. and Ahlstrom, D., 2014. Strategy in emerging economies and the theory of the firm.Asia Pacific Journal of Management,3

Radcliffe, Ann The Italian Essays - Romanticism, The Italian

Radcliffe, Ann: "The Italian" Monika Mezyk In Ann Radcliffe's "The Italian", the very first thing that we see described is a veiled woman: "It was in the church of San Lorenzo at Naples, in the year 1758, that Vincentio di Vivaldi first saw Ellena di Rosalba. The sweetness and fine expression of her voice attracted his attention to her figure, which had a distinguished air of delicacy and grace; but her face was concealed in her veil. So much was he fascinated by the voice, that a most painful curiosity was excited as to her countenance, which he fancied must express all the sensibility of character that the modulation of her tones indicated" (5). Even without knowing anything about Gothic elements, this indicates very clearly what the quality and tone of the book are going to be like. Vivaldi's pursuit of the veiled woman is a signal that his is the pursuit of the mysterious, with the certainty that it will be beautiful. This certainly does seem to be a great fascination in the novel; it is a component and often a catalyst for that anxiety which runs throughout. It is this anxiety which causes the heightening of our emotions; our emotions are heightened as we watch the characters' pursuit of the mysterious; and our curiosity is excited more and more until we are nearly begging for its gratification. But Radcliffe heightens our emotions without satisfying our curiosity, or at least not enough. For example, the very first chapter establishes a sense of mystery about the assassin in the Church. The Englishman inquires as much for himself as for us about the assassin. His concern and state of shock invoke our own inquiry into this odd circumstance and then his Italian friend tells him a mystery without actually telling him anything: "'He [the assassin] sought sanctuary here', replied the friar; 'within these walls he may not be hurt'"(2). He makes it clear that there is a story here but that it is long and suspenseful, maybe shocking: "'It is much too long to be related now; that would occupy a week; I have it in writing, and will send you the volume'" (3). What it is exactly, or what the tale is going to be is only hinted at in a very curiosity invoking way: as if it is a secret. Instead of the Englishman and his Italian friend going down to the street caf? and relating the story, the Italian friend says that he will send him something written the following day and then the passage stops. We are tempted, as is the Englishman, by these curious circumstances and yet nothing is revealed to us other that the implication that soon all will be revealed (after a couple hundred pages). What Radcliffe does is that she creates our sensation of terror; she suspends our disbelief that much longer, building our curiosity and our need to know to a brilliant height and then-nothing: the story takes a different turn and gratification is postponed while our expectation and anticipation is increased. This happens in the very beginning passage in which Radcliffe starts "The Italian" by providing just enough information to suck us into her tale and, then, just as we expect pay off, she postpones it a little further while providing just enough information to keep us intrigued. And, before we know it, we, the reader, are entangled in her Gothic quicksand and greedily reading in search of the secrets she buries before our eyes. When Vivaldi rushes into the Villa after the mysterious cloaked figure that has escaped him, he emerges pale: we know something has happened and await his tale but he tells us nothing, he refuses to say anything and, thus, we are left suspended in the wake of mystery. Another example when we are suspended in the wake of mystery occurs when Vivaldi and Paolo are in the dungeon imagining the garments lying on the floor to be moving. We do not find out whether or not these garments belong to someone murdered until the end of the novel; so this incident leaves us in a state of suspense: 'It moves!' exclaimed Paolo; 'I see it move!' as he said which, he started to the opposite

Auditing Essay Example

Auditing Essay 5(a) Prepare a memo to the partner making a recommendation as to whether Barnes and Fischer should or should not accept Ocean Manufacturing, Inc. as an audit client. Carefully justify your position in light of the information in the case. Include consideration of reasons both for and against acceptance and be sure to address both financial and nonfinancial issues to justify your recommendation. MEMORANDUM To:Jane Hunter From:Corrine Subject: Ocean Manufactory Should be Accepted Date:February 3, 2012 Ocean Manufacturing, a medium-sized manufacturer of small home appliances, is our prospective client. First, we should decide whether to accept this client. The purpose is to minimize the likelihood that our auditors will be associated with clients who lack integrity. We can reduce the risk that material misstatements may exist and not be detected by the author. Therefore, we need to investigate the client and obtain certain information that we need. The first step to evaluate the client is to confer with the predecessor auditor. The client granted me permission to contact the previous auditor and he indicated the problems the firm had with Ocean: (1) complexities and problems with Ocean’s new IT system 2) management’s tendency to aggressively reflect year-end accruals in order to meet creditors’ requirements As far as we know the company switched to a new system in 2011 and the transition to the system was not well managed. The company was working to modify the system to make it better. Also, our local office’s IT team is fairly confident they will be abl e to diagnose Ocean’s control weakness and help Ocean overcome current difficulties. Therefore, the system is not an obstacle for our firm to accept the client. We will write a custom essay sample on Auditing specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Auditing specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Auditing specifically for you FOR ONLY $16.38 $13.9/page Hire Writer To meet creditors’ requirements, the management inappropriately reflected year-end accruals. The information reflected on the integrity of management, which might be a risk for us to accept the client. According to the predecessor’s assertion, the reason for the change of auditor is a disagreement over the fee. And the president of Ocean Manufacturing indicated that the main reason for the switch is to build a relationship with a more nationally established CPA firm. Whatever the true reason is, neither will be serious problem regarding accepting the client. We can refer to the fee in the engagement letter before all the auditing work begin. We don’t have a client in the home appliance industry and the industry has been growing at a steady peace. Therefore, the engagement will be a great opportunity for our company to enter a new market. According to the financial reports, we can get some information: On December 31, 2011, the financial report indicates a net profit of $3. 4 million and the net earnings are increasing steadily from 2009 to 2011, which means the company has potential to some extent. According to all the information, we find that the client is able to be accepted. 5(b) Prepare a separate memo to the partner briefly listing and discussing the five or six most important factors or risk areas that will likely affect how the audit is conducted if the Ocean engagement is accepted. Be sure to indicate specific ways in which the audit firm should tailor its approach based on the factors you identify. MEMORANDUM To:Jane Hunter From:Corrine Subject: the Risk Areas if the Ocean Manufactory is Accepted Date:February 4, 2012 Ocean Manufactory is a potential company and so is the industry. When our firm accepts the client, we will have an opportunity to explore the new market. Nevertheless, we can not ignores the risk we face. There are some risk areas we should consider since they will likely affect how the audit is conducted. The risk areas are as following: Home Appliances Industry The home appliance industry is a new industry for our firm and we have never had a client in this field. That means we are not familiar with this industry and lack the necessary expertise. In order to solve this problem we need specialists who do have the necessary expertise. The specialists’ work n this field can be used by our auditor to obtain sufficient audit evidence. Management The company experiences a significant management turnover. The new controller has little relevant experience and is not familiar with the company’s IT system. In this situation, the new controller can attend relevant training and talk to people who have more knowledge about the system to be more to familiar with the system as soon as possible. Accounting and Control System The new accounting system which maintains inventory, accounts receivable, accounts payable and so on was not well managed. Some problems will exist in balance sheet account classification and inventory tracking due to untrained personnel. Employees should obtain some training on the new system to help them work efficiently and effectively. Besides, our local office’s IT team can diagnose the control weakness and help them to overcome the difficulties. Internal management Some important reports like internal management budget reports and receivable billings are often late and inaccurate. The weak management will result in many serious problems. The Ocean Manufactory should strengthen the internal management and improve the effectiveness of the risk management control. Only in this way, the accountants can get the accurate and timely reports which is significant to our auditing process. 5. According to the previous auditor, the management tends to reflect the accruals aggressively in order to meet the creditors’ requirement. Facing the situation, we should try to talk to the management to figure it out. If the statement of the previous auditor is true, we will suggest the management to reflect the accruals accurately.

The list of cheap custom essays writing services

The list of cheap custom essays writing services College students are usually seen on the run trying to find help with their assignments. The professors too continue to give paper writing tasks daily. Its involving for students as there are a million lists of essay writing services today. But narrowing your search proves to be more fruitful in the end. Focusing on few custom paper writing services makes selection easy. Cheap custom essay writing services are available online. Such are services that are put in place to help students complete their assignments on time. However many fear the term cheap. It is usually associated with poor and low quality. Many view such a company as one whose services are extremely poor and that is why they charge less. But in the writing industry, comparing cheap with quality can be misleading. There are cheap custom papers whose quality is extremely high and others completely the opposite. When searching for a cheap custom essay writing service, quality is a priority. There is no way you will pay for something whose quality is poor. Students and customers have to see the value of their money. Once you arrive at a cheap custom writing service, request for few samples to check through. This will help you evaluate the quality of the paper before placing an order for cheap custom essays. Here is a list of companies to get cheap custom writings. TopEssayWriting.org This is one of the companies to get cheap custom essay papers. Its prices range from $12.99 to $39.99 per page. Depending on the kind of paper you order from this company, the quality does not change. Besides, customers get to pay even less with the discount programs that are launched seasonally. SmartCustomWriting.com When in search of a cheap custom writing service, consider settling on SmartCustomWriting.com. High school students can place their orders from as low as $12.99 up to $36.99.It handles all essays from high school up to the university at an extremely affordable charge. Quality should not be a factor when ordering with this service. PoweredEssays.com Get your paper in its original shape by placing an order with poweredessays.com. Writers from this service do not compromise the quality of the paper ordered. Their prices vary from $12.99 up to $39.99.They handle writing problems from high school up to the highest academic level. Good cheap custom writings are not easy to find. But with a few help from genuine writing services, customers learn to differentiate the best from the worst. All upcoming services offer similar services and create good websites. It only takes a few tricks to know a cheap custom writing service that really delivers. Asking fellow friends who have used cheap custom writing services can be a great idea. Tired of searching cheap custom papers? Stop wasting your time and find them at our review website! Surf through the provided cheap custom writing services and look at their reviews and testimonials page.

Education Issues and Special Education Needs Essay

Education Issues and Special Education Needs - Essay Example This paper analyzes the major challenge with this funding system which is in the ability of schools to determine the students who require funding based on the assessment of their level of disability. The school may not be able to have competent staff to determine whether the student has a problematic behaviour. This can lead to the exclusion of needy students into the system. In all the funding systems discussed above, the provision of resources necessary for the maintenance of students without statements concerning special education needs should be delegated to schools. However, there are variations in the factors that applied in determining the amount of resources the school should receive. Students with statements concerning special education needs need to be funded on an individual basis to ensure that they fully benefit from education. Full support of children with disability ensures that they are not disadvantaged when in comes to the allocation of resources and in competing with other students to meet the requirements of standard education. This essay makes a conclusion that local authorities should allocate funds to the schools based on the numbers of students entitled to free school meals in the cases whereby they do not have documented statements concerning special education needs. However, they should avail adequate funds to cater for the children with statements concerning special education needs. The funding should be based not on the availability of funds but on the needs of the students with disability. Limiting funds for the sustenance of these children leads to suffering in their attempt to achieve quality education as other members of the society. Students with disability should also be entitled to education grants from the government to fund their education as other members of the public.