Extending rights within humanity Essay Example | Topics and Well Written Essays - 500 words

Extending rights within humanity - Essay Example e option in the past, still remain an alternative, but do not confer the same benefits, either legal or emotional, on same-sex couples that enter into one; therefore, same-sex marriage must be made legal on the same level as recognized heterosexual marriage to provide these benefits. There are many arguments that support the position of legalizing same-sex marriage, but the strongest is the benefits that would come to children of same-sex relationships upon either the death of a parent or partner, or the dissolution of the union. Gomes is very clear in explaining that even stepparents have more rights than a non-biological parent in a same-sex relationship; stepparents can petition for visitation and custody, and even adoption (3). However, non-biological parents in a same sex relationship have none of these rights, and without a legally recognized marriage in place to support them, the children will suffer unnecessarily at the whim of any family members and/or legal services brought in to assist them. It is a sad testament to the child that has already suffered and grieved, that they may become the object of a feud between estranged family members or legal services, as well as being denied any survivor benefits that would have come from being the child in a leg ally recognized heterosexual marriage. One argument against same-sex marriage is that marriage has traditionally symbolized a relationship in which procreation, meaning children, will occur. Margaret Somerville, in her article The Case Against â€Å"Same-Sex Marriage†, agrees with this objection, stating that â€Å"society needs marriage to establish cultural meaning, symbolism and moral values around the inherently procreative relationship between a man and a woman, and thereby protect that relationship and the children who result from it† (10). Gomes, even though she cites this objection to same-sex marriage, attempts to counter it by stating that marriage and the rights of each partner have evolved and

The use of Cocaine and how it affects our society Research Paper

The use of Cocaine and how it affects our society - Research Paper Example Inside the brain, it makes highly addictive and an intense form of euphoria that only lasts for hardly any instants. After only some seconds when this euphoria swiftly wears off, the individual experiences depression and the craving for more crack is intensified (GEO, 1991). The distribution of cocaine was started in the United States’ major cities from the time period of 1984. In the early years the cocaine was shipped to the USA through Miami from the coast of Dominican Republic and Bahamas. As the supplying quantity of the product increased on the islands, its rate started decreasing at the same time. After looking at the decreasing rate the dealers started making the product in solid form. Its benefit was it could be sold in small quantity to more number of people and it was ready to use (GEO, 1991). In the early years the ratio of purity in the cocaine was as high as 55% per gram in the major cities of USA including Detroit. Since the cocaine was of high purity and it had a very cheap price, it resulted in the addiction of people in a very short time. The first large scale use of crack began in Los Angeles in 1984 and within few years it had its availability in 28 states of USA, in which Detroit was also included (GEO, 1991). The effects of cocaine can be for individual as well as for the society. If the individual is effecting by the abuse of cocaine, this can in turn produce devastating effect on the society at the same time. An effected individual can affect the family, and the community, and thus the whole world is affected by the use of cocaine. The problems can include struggles with work, crime, law enforcement, financial problems, as well as a break down in the communities as well. The use of cocaine not only affects the users but also affects their families. The family suffers along with the drug addict through their ups and downs. This could be very critical for those who care

Literature Review on Audits and Auditing

Literature Review on Audits and Auditing 2.1 Introduction This chapter reviewed the detail literature on important keys in this research such as the audit, audit firm tenure, audit firm size, fraudulent financial reporting and relevant past research findings on (i) the relationship between audit-firm tenure and fraudulent financial reporting and (ii) the relationship between audit-firm size and fraudulent financial reporting. 2.2 Audit Definition of audit is different among many scholars. Audit function is defined by Nagny et al. (2002) to the function that an independent, objective assurance and also consulting activity that designed to add value and improve an organizations operations. In the other study, Kathleen M. Jackson (2010) has further explained that an auditor can perform the two types of audits namely limited-scope or full-scope. It was proven in past studies that some clients opt to choose in receiving a limited scope audit in order to reduce audit costs. In fact, the impact of limited scope exemptions is decreased in audit procedures and as a result it can lead to lower in audit fees. In addition, a long list of audit procedure for investments is needed in the full-scope audit. 2.2.1 Quality of Audit firm The audit services as proposed by Watts (1977) is required as the monitoring methods due to the conflicts that may arise between managers and owners, and also for them who come from different classes of security holders. In addition, in past studies conducted, it was showed that audited statements provision is the least cost contractual response to intra-owner and owner- managers conflict of interest, as an example agency costs. The agency costs is different from different firms and also for over time to some clients. Besides, a heterogeneous demand required by clients for the audit services is resulted from different agency cost for some firms such as when the levels of auditing that requested is not as usual. Moreover, Watts (1977) also argued that the audit services quality is mentioned as the market-assessed joint probability where the auditor is able to find out a breach in the clients accounting system and report the breach. On the other side, the specified audits may enhance t he financial informations credibility as the result of the independent verification of management-provided financing reports, thus may minimize the investors information risk as proposed in the study conducted by Watts and Zimmerman (1986); Mansi et al.(2004), Dye (1993) and Johnson et al. (2002). On the other side, many past studies has proven that bad financial reportings quality resulted from short audit-firm tenure as indicated in the study by Johnson et al., (2002); Myers et al., (2003) and Ghosh and Moon, (2005). The above mentioned past studies conducted revealed that low level of knowledge in the early years of an audit and also on the mandatory auditor rotation between audit firms has lead to low quality of earnings owned by a short audit-firm tenure. Based on the result from the past studies, it was known about the mandatory auditors rotations potential weaknesses of audit firms. But, it also revealed that if the rotation requirement is targeted at auditors within an audit firm, the loss of learning will not happen. Besides that, based on the past studies conducted by Mautz and Sharaf (1961); Shockley (1981) and Lyer and Rama (2004), there are a lot of arguments on the issue of client and auditors relationships duration might affect the audit quality. One of the studied has proven that audit quality is affected as auditor tenor increases, while on the other study, auditor tenure increase in line with audit quality. 2.2.2 Issues in mandatory audit firm In order to improve the quality in financial reporting, it shown that mandatory audit firm rotation is a solution. Carey (2006) has been argued that in order to improve audit quality, there is a need of policy in the mandatory rotation of audit for particular clients besides able to increase of quality for financial purpose in financial statements. Among countries that practised the policy of mandatory rotation includes: Austria, Australia, Brazil, Greece, India, Italy, Israel, Singapore, South Korea, Taiwan and the USA as mentioned in the past researched conducted by Cameran et al., (2005); Catanach and Walker (1999); Kim et al., (2004); Chi and Huang, (2005); Chi et al., (2005) and Carey and Simnett (2006). Audit partner rotation such as audit firm rotation can lead to decrease in audit quality as based on the past study, audit partners knowledge of a clients business increases with his/her tenure on the audit. However, it was revealed that there are a few differences between audit partner and firm rotation which have impact on the tenure on audit quality. Chi et al (2005) has mentioned that audit quality is improved by the audit partner rotation during the first year of the relationship while on the other parts, audit firm rotation lead to decreases audit quality. Meanwhile, the audit firm rotation is occurs around the world, and even in Malaysia where the issue of audit firms or partners was not specified in detail of Malaysiaan official documents, for example in Companies Act 1965, the Security Commission regulations, approved auditing standards, and so on. It was found that rejection of such rotation idea by the business community is because of lack in official pronouncements on this issue. Even in findings of one study conducted by Jaffar and Alias (2002) showed that only 35 per cent of the audit firms partners and only 32.4 per cent of the chief finance officers surveyed favored audit firm rotation every three years of engagement. Meanwhile, the Edge (2002) has revelaed that in light of the Enron case, the Chairman of the Malaysian Accounting Standard Board announced the intention of the board to make it mandatory to rotate the audit firm once every five years. 2.3 Audit firm tenure In the definition of audit firm tenure, Johnson et al. (2002) has clarified that the audit firm tenure is the number of consecutive years that the audit firm has audited the client (computed by counting backward from the year the fraud began). The definition of short auditor tenure is explained by Carcello et al. (2004) by the meaning of three years or less and long auditor tenure as nine years or more. Based on the previous studies conducted by other academician, the other researches on this term revealed that imposing mandatory limits on auditor tenure is expected to improve audit quality by reducing client firms influence over auditors as proposed by Turner (2002); Brody and Moscove (1998); SEC 1994; AICPA 1978; U.S. Senate (1977) and Mautz and Sharaf (1961). 2.3.1 Short audit- firm tenure From the previous study conducted by Aminada and Paz-Ares (1997), the scholars has suggested that in order to replace client-specific assets, it will involves a technological limit, if not most, of them cannot be replaced immediately. Due to this, the financial-reporting quality is projected to increase as client-specific knowledge also increases in the early years of an audit engagement. Meanwhile, a client-specific asset (such as knowledge) that in line with transactions costs may allow the incumbent auditor to earn quasi rents from maintaining existing client relationships as specified by DeAngelo (1981). It was further suggested that if the existence of quasi rents skews the auditors incentives toward maintaining the client relationship, financial-reporting quality could be reduced in early engagement years. 2.3.2 Long audit- firm tenure As proposed by Shockley (1981), it was mentioned that the impact of the long relationship audit firm is by having a learned confidence in the client besides the scholars also suggests that the above mentioned learned confidence may result in the audit firm using less strenuous and less innovative audit procedures. Another author, Knapp (1991) in his past study on audit firm tenure has further defined that different audit tenure in an experimental setting besides able to gather that experienced audit committee members perceived that auditors with 5-year tenure were more likely to detect errors than auditors in the first year of an engagement or auditors with audit tenure of 20 years. On a part of it, Geiger and Raghunandan (2002) found that short-tenure auditors to issue going-concern opinions for clients that subsequently declared bankruptcy as compared with long-tenure auditors that is still on the preference in this study. 2.4 Audit firm size In term of the audit firm size, it was revealed that smaller audit firms have justified proposed wealth transfers from clients and from larger audit firms, where in general the audit quality is independent of auditor size as supported by Deangelo (1981) in his study. Moreover, in some of the audit quality term, where it was found in the study done by previous researchers, the term of quasi-rents, it might serve as collateral against such opportunistic behavior in the subject to loss from discovery of a lower-than promised audit quality. This finding can be proven on the theory of ceteris paribus, where the less incentive the auditor has to behave opportunistically and the higher the perceived quality of the audit when the larger the auditor as measured by the number of current clients and the smaller the client as a fraction of the auditors total quasi-rents is exist. The famous author on the theory and study done, namely DeAngelo (1981) also argues no single client is important to larger accounting firms as accounting firm size is a proxy for auditor quality, and beside, larger accounting firms are less likely than smaller accounting firms to compromise their independence. In fact, theory supported by the research taken by Dopuch and Simunic (1980) who further proposed that larger accounting firms provide higher quality services because they have greater reputations to protect. It finally defined that quality is not independent of auditor firm size when incumbent auditors earn client specific quasi-rents. Moreover, audit fees do not meant to be adjusted in full term to the incumbent auditors, with the view to the extent that the bilateral monopoly between client and incumbent auditor implies a sharing of these costs mentioned, whereby in the above mentioned case, a successful prevention of discrimination which refer to the competition from large audit firms that definitely represents a windfall gain to smaller auditors at client expense. Therefore, it can serves as an excuse to justification of the wealth transfer results from a wealth transfer from clients to smaller audit firms which under this scenario of voluntary contracts might become unfair and discriminate smaller firms. 2.4.1 Big-Four Non Big-four There are many previous studies that caught on the interest of the Big-Four and Non Big Four issues, where to further understanding of the larger audit firms (Big 4) which perceived as more capable of maintaining an adequate degree of independence than their smaller counterparts because they usually provide a range of services to a large number of clients, hence reducing their dependence on certain clients as mentioned by Dopuch (1984) and Wilson and supported also by study conducted by Grimlund (1990). The past literature that has review by Lawrence et al (2011) suggested that Big 4 firms can provide a superior audit quality as their sheer size would definitely able to support more complete training programs, standardized audit methodologies, and more options for appropriate second partner reviews. In addition, Deangelo (1981) has explained that it cant be deny that larger audit firms are generally perceived as the provider of high audit quality and might enjoy a high reputation in the business environment and as such, would strive to maintain their independence to keep up their image where it also supported by Dopuch (1984) and Wilson and Grimlund (1990). To enhance further the theory (Chow and Rice, 1982) has proven that larger audit firms are also perceived to be more independent than their smaller counterparts in managing managements pressure where in the event of disputes as they normally have more clients and can afford to give up some of their more difficult clients. In the different environment as in Malaysia, Teoh and Lim (1996) has found out that the high dependence on a few clients has been found to affect perception of independence. However, to come to the true situation, this is not consider as something new as the market for audit services for public companies in Malaysia is dominated by the international Big 4 which is previously known as the Big 6 audit firms. In fact, Che-Ahmad and Derashid (1996) reported findings from their study that the Bi g 6 (and their affiliates) audited 75.9 per cent of the Bursa Malaysia which is the Main Board as listed companies in 1991. The past literature conducted by scholars based on their past researches, the length of tenure by Big 4 audit firms is longer as their clients would be less likely to switch them compared to their smaller firms who compete in the same industry. Moreover, it was also found that the choice of audit firm can be related to the size of the auditee and the type of services needed besides the possible effect of the type of audit firms on the length of tenure. In fact, it has been also argued by Watts and Zimmerman (1986) that larger auditees are demanding highly independent audit firm to reduce agency costs due to the complexity of their operations and the increase in the separation between management and ownership and also auditors self-interest threat as found from the study by Hudaib and Cooke (2005). In the different area of past research, Palmrose (1984) has further supported that the number of agency conflicts also increases and this might increase the demand for quality-differentiate d auditors such as the Big 4 audit firms as the size of the companies increases. In fact, based on the previous findings, Becker et al. (1998) further supported on the Big 4 issues whereby on the situation of 4 clients report lower absolute discretionary accruals than non-Big 4 clients. Another similar issue as revealed based on the past findings conducted by Francis et al. (1999) who has suggested that Big 4 auditors constrain opportunistic and aggressive reporting because their clients have higher total accruals but lower discretionary accruals while on the other hand, Krishnan (2003) found that there is a greater association between future earnings and discretionary accruals for Big 4 than for non-Big 4 clients. Due to the following literature, the previous researches conducted have been done by using discretionary accruals as the mentioned scholars first measure of audit quality. The reason of applying the measure is known as it reflects the auditors enforcement of accounting standards. Another consent that revealed in the past finding of research based on th e study by Guay et al. (1996) is on the limitations on the effectiveness of an audit in constraining earnings management as it only partially effective, as discretionary accruals not only reflect managements opportunism, but also managements signalling attempts and random noise. Moreover, it was seen from some of the previous study proposed by academicians that the Big 4 auditors provide more assurance to the market than non-Big 4 auditors by the fact found that Big 4 clients have more credible earnings than those of the non-Big 4 clients then, ceteris paribus, the Big 4 clients should receive a break in their cost-of-equity capital. Khurana and Raman (2004) has revealed in their studies that in the U.S , there is a lower ex ante cost of capital of Big 4 clients as compared with non-Big 4 client, but unable to find such a difference in Australia, Canada, or Great Britain. Another scholar, Behn et al. (2008) has included analyst forecast accuracy in his study as an audit-quality prox y, where they argue that if one type of auditor increases the reporting reliability of earnings in comparison to the other type, then, ceteris paribus, analysts of the superior types clients should be able to make more accurate forecasts of future earnings than those analysts of the non-superior types clients. On view of that, Behn et al. (2008) has concluded that it is definitely the analysts of Big 4 clients have higher forecast accuracy than analysts of non-Big 4 clients. In the study, the analyst forecast accuracy is used by Chi et al. (2005) as their third audit-quality measure to proxy for an enhanced level of decision making by sophisticated financial statement users where it was revealed that differences in quality between Big 4 and non-Big 4 audit firms could be a reflection of client characteristics. In fact, fromthe result showed based on the findings of each study that used the matching models or controlling for an extensive list of client and auditor variables, can be f ound that the treatment effects of Big 4 auditors are insignificantly different from those of non-Big 4 auditors with respect to discretionary accruals, the ex ante cost-of-equity capital, and analyst forecast accuracy. 2.5 Fraudulent Financial Reporting There were many standards of audits in the world, as in the specific area, namely Malaysia has stated that the Malaysian Approved Standards on Auditing, AI 240 on Fraud and Error (MIA, 1997) is requires the auditor to assess the risk of fraud and error during the audit of financial statements. Under the standard also, the auditor should design audit procedures to obtain reasonable assurance that misstatements arising from fraud and error that are material to the financial statements taken as a whole are detected that based on the risk assessment. It means that the responsibility has to be put on the external auditor shoulder whereby if he/she is unable to detect material misstatements, particularly intentional misstatements, they may be exposed to litigation. Due to the matter, Kaminski (2002) has summarized on the fraudulent financial reporting as a critical problem for external auditors because of the damage to professional reputation that results from public, especially on clients sides dissatisfaction about undetected fraud. A few literatures and findings conducted by many scholar such as the studies by Mitchell, (1997); Grant, (1999) and Spathis, (2002) on the Fraudulent financial reporting proven the fact that the scenario has occurred in many countries as in the United Kingdom (UK) and United States (US) which have reported the seriousness of fraud activities as further supported by other scholar, Tyler, (1997); Wells, (1997); Mitchell, (1997); Vanasco, (1998); and Grant, (1999). In view to this, Johnson et al (2002) has revealed in his study that a lot of response to one or more audit failures in line with critical of the public accounting profession has determined to be in long relationships between auditors and client management result in a decline in audit quality and are not in the publics interest. To overcome the situation, a possible solution that proposed is the mandatory auditor rotation whereby the findings will be on the profession which will increase audit costs and will not improve audit quality (and in fact may reduce audit quality). On the other side, in some country where the audit-firm rotation is not mandatory, usually in the current regulatory regime, long audit-firm tenures are associated not with a decline in financial reporting quality. By referring to previous researches, it can be concluded that the quality of audit services is means to be the market-assessed joint probability which a given auditor will eventually discover a breach in the clients accounting system, and may report the breach which given that probability that a given auditor will discover a breach is depends on the audit procedures, auditors technological capabilities, the extent of sampling and so on. In fact, the same literature based on the past study has determined that the conditional probability of reporting a discovered breach is a measure of an auditors independence from a given client. To enhance the understanding of this, the definition of auditor independence is used in DeAngelo (1981) and Watts and Zimmerman (1981), who has been argue on the ex ante value of an audit depends on the auditors incentives to disclose selectively ex post. To add some more, a statement proposed by Watkins et al. (2004) in his study has explained that auditor independence and competence are critical elements affecting the credibility and reliability of an auditors report and, therefore, financial reporting credibility. 2.6 Past researches 2.6.1 Audit firm tenure and fraudulent financial reporting There are a lot of findings and conclusion reviewed by previous scholars from different view, whereby according to study conducted by Carcello et al. (2004), who has stated that there was only limited research on the relation between audit firm tenure and audit quality. On the other study conducted by casterella et al. (2005), conclusion was made that audit quality is lower given longer auditor tenure besides also suggested that audit failures are less (more) likely when auditor tenure is short or (long). Meanwhile, the finding has been denied by Chi and Huang (2005) who declared that long audit partner tenure is associated with reduced earnings quality. It is further mentioned that the two aspects of auditor tenure namely the tenure of the audit firm and the tenure of individuals engaged in the audit, particularly the engagement partner which imply that even though both aspects have been tested in the literature, the emphasis has been on audit firm tenure due to difficulties in iden tifying the engagement partner in most countries. It finally has come to complicated conclusion which shown that the empirical evidence of the effects of audit firm tenure on audit quality is combined and mixed. Apart of it, Casterella et al. (2002) and Choi and Doogar (2005) mentioned that Studies report which audit quality decreases with audit firm tenure, which may includes the auditors failure to detect fraudulent financial reporting or argument by Davis et al.(2002) is on the issuing of going concern opinions before bankruptcy and a positive relation between audit firm tenure and discretionary accruals. Different point of view and proofs from different studies, revealed that audit quality increases with audit firm tenure while another famous scholar in this study, Johnson et al. (2002) proven that the absolute value of unexpected accruals is higher in the early years of audit firm tenure in his study conducted. Recent finding on the past researches conducted and published in US as the effect of audit firm tenure (AUDTEN) on audit quality study conducted by many scholars namely Ghosh and Moon (2005); Carcello and Nagy, (2004); Myers et al., (2003); Johnson et al.,(2002); Geiger and Raghunandan, (2002) where the results proven that in the situation of audit tenure increases, audit quality also increases. Fargher et al, (2008) has shown result in his study that audit failures are most likely to occur in the first few years of tenure of an audit firm while several prior US studies have attempted to debate on the auditor tenure. In some other findings gathered include in the study conducted by Deis and Giroux (1992) who supported that audit quality decreases as auditor tenure increases, whereby in contrast, St Pierre and Andersen (1984) found firms that detected errors and experience higher legal risk than auditors with a tenure greater than three years is based on the auditors of new clients (t hree years or less on the engagement) commit. The former statement has further supported by Knapp (1991) which based on audit committee members responses to the survey, able to concludes that as auditors gain more experience with individual clients, the likelihood of discovering material errors increases while Geiger and Raghunandan (2002) has come to conclusion that short-tenured auditors is not efficient in the collection and evaluation of evidence as compared to long-tenured auditors. Obviously, based on finding gathered from different type of studies conducted, it can be concluded that their results are consistent with long-tenured auditors having a more in-depth knowledge of their clients financial status and operating systems than short-tenured auditors. However, Carcello and Nagy (2004) have concluded from their study that fraudulent financial reporting is more likely to occur in the first three years of an audit as they have not provide proofs and evidence of greater fraudul ent financial reporting by clients of long-tenured auditors. On the other study conducted by Myers et al. (2003), it was revealed that tenure and earnings can be considered as quality where the auditor-client relationship lasted for at least five years whereby they find that the magnitude of both discretionary and current ACC declines with longer auditor tenure. To further support it, Myers et al. (2003) concluded that high audit quality is determined based on the longer auditor tenure constrains managerial discretion with accounting accruals while on the other study conducted, Johnson et al. (2002) has revealed that accruals are more bigger and less persistent for firms with short auditor tenure relative to those with medium or long tenure. Finally in contrast, Davis et al. (2002) has concluded that audit quality might declines with extended tenure as the reason on tenure increases, client firms may have greater earnings forecast errors decline and alsoreporting flexibility. Another findings from studies conducted by Beck, Frecka and Soloman, (1988); Carcello and Nagy, (2004); Johnson, Khurana and Reynolds, (2002); Meyers, Meyers and Omer, (2003); Ghosh and Moon, (2005) has definitely supported the facts of auditors with long tenure have comparative advantage in this respect as they develop client-specific knowledge and deeper understanding of clients business process and risk whereby with the proofs as that fraudulent financial reporting is most likely to occur in the first three years (termed as short tenure) of auditor-client relationship. However, these studies conducted by the above mentioned scholars has failed to state any evidence that longer audit firm tenure (i.e., nine years or more) is associated with reduced financial reporting quality. Apart from that, another authors, Meyers and Omer (2003) in the study has examined on the association between audit firm tenure and earnings quality where auditor-client relationship lasted for at least five years, which lead them to come up with conclusion that longer auditor tenure constrains managerial discretions with accounting accruals, which suggests high audit quality (i.e. audit firm tenure is negatively related to both the absolute discretionary and current accruals and signed positive discretionary and current accruals, and positively related to both the signed negative discretionary and current accruals). Long-tenured auditors are more efficient as it based on the opinion view of Geiger and Raghunandan (2002) from the study conducted which based in the collecting and evaluating evidence than short-tenured auditors because long-tenured auditors have more in-depth knowledge about their clients financial status and operating systems than short-tenured auditors. The other study conducted by Nashwa George (2009) on The Relationship Between Audit Firm Tenure And Probability Of Financial Statement Fraud which has proven the long auditor tenure for a particular client which close auditor-client relationship has the potential to impair auditor objectivity in assurance functions leading to reduced financial reporting quality with the studys objective of finding out whether audit firm and client relationship is in any way related to a potential fraud risk situation in financial reporting is also determined. Another scholar, Beneish (1999) and Lundelius (2003) also has proposed on the using of five fraud indicators as the direct measure of the probability of financial statement fraud and examine whether these fraud indicators are related to audit firm tenure as used by George (2009) in this study. It shown that by using the cross-sectional multivariate regression analysis, the results in the analysis show that most fraud indicators are significantly negatively associated with audit firm tenure (expressed in terms of number of years of audit firm and client relationship). The results also supported by some previous researches which conducted by Carcello and Nagy (2004), Myers, Myers and Omer (2003) and also Johnson, Khurana and Reynolds (2002) that proven a long audit firm tenure is not related with reduced financial reporting quality, however mentioned that financial reporting problems are found to be mostly confined to the initial years of auditor engagement. Based on the review, these previous studies is very important and contribute to the audit literature by employing a direct measure of financial statement fraud and demonstrating a systematic negative association between audit firm tenure and probability of financial statement fraud. According to Casterella et al. (2002),there are two aspects of auditor tenure identified namely tenure of the audit firm and the other one is tenure of individuals engaged in the audit, which is particularly the engagement partner. The scholar has argued that even though the two mentioned aspects of tenure had been studied in past research, the audit firm tenure still need to be analyze further due to difficulties in identifying the engagement partner in most countries, since different countries are facing different rules and requirements. Besides, impacts on audit quality by the audit firm tenure are proven at the same time. Based on the past studies conducted by a few scholars namely Casterella et al. (2002) and Choi and Doogar (2005) has proven that audit quality decreases with audit firm tenure, that might includes inability of the auditor to detect fraudulent financial reporting or issuing going concern opinions before bankruptcy and a positive relation between audit firm tenure and discretionary accruals as further supported by Davis et al. (2002). In fact, the other study developed by Johnson et al. (2002) has also proved that audit quality increases with audit firm tenure. It was supported from the findings of the study which stated that the absolute value of unexpected accruals is higher in the early years of audit firm tenure. On the other side, Myers et al. (2003) has reported a negative relation between audit firms in his past research conducted. 2.6.2 Audit firm size and fraudulent financial reporting Research conducted by Sinason et al. (2001) on the length of audit tenure has come up to conclusion to be positively affected by the type of audit firm whereby it means that smaller audit firms experience shorter tenure compared to their larger counterparts who often enjoy lengthy tenure. Another finding based on the previous studies is difficulties faced by small firm in the long run in order to keep their existing clients and at the same time maintain a high degree of independence and objectivity due to increased competition and size mismatch as differences in the length of tenure between the two types of audit firms which could impair independence. It was proposed and learned from previous cases that the size of audit firm should match the size of auditee whereby when a size mismatch happened between large auditees audited by small audit firms could cause termination of the audit engagement as proven by Hudaib and Cooke (2005). From the previous literature and analysis based on previous researchers, Win the situation where client-specific quasi-rents vary across clients, auditor size is continues to serve as for the audit quality because larger auditors possess greater total collateral, but a full focus on size alone is not effective as it does not inform consumers about the relationship between the quasi-rents specific to one (potentially large) client and the auditors total quasi-rent stream. Due to this matter, it was

The Life of Frederick Douglass Essay -- Slaves Slavery American Histor

The Life of Frederick Douglass Frederick Douglass brilliantly intelligent and defiant once led a minor insurrection against his masters and escapes his venture alive. Douglass’s career as a militant, uncompromising leader of the American Negro. A fugitive slave who was taught to read by his slave mistress, and who as an ex-slave, became the most famous and articulate rebuke to the monstrous institution of slavery ever to speak or to write in America. In autumn of 1828, Frederick Douglass began his new life as a freeman in the old whaling city of New Bedford, Massachusetts. Ambition, sensitivity, and a high degree of self-consciousness created in the young slave Douglass an unquenchable thirst for freedom and he became what every slave master feared, a smart and uppity Negro who would be content with nothing less than his freedom. A first attempt at escape ended in failure and with time in jail. The second attempt, however, was successful. He fled to New York City, where he married a free Negro woman with whom he moved to New Bedford. He was to date his freedom form September 3, 1838. Douglas relentless exposure of the moral ambiguity of a Christian civilization which was built upon the gross inhumanity of chattel slavery. The White Christian South saw no such moral ambiguity. In fact, they read the Bible as a justification of their way of life, and resented bitterly the charge of northerners that they were un-Christian and immoral because of their support of slavery. They delighted in pointing out that nowhere in scripture is slavery condemned, and they even suggested that slavery was a form of evangelism without which the poor ignorant heirs of Africa would never have heard of the gospel and thus would be unable to know the joys of heaven. Christianity stands against everything which is represented in a culture that makes peace with oppression on this subject there can be neither apology nor compromise. With new found wealth purchased his freedom, a controversial more objected to by certain of the abolitionist who regarded the purchase of liberty as recognition of the legitimacy of bondage. The term of the slave code: a piece of property, a beast of burden, chattel personal. Slavery was a poor school for the human intellect and heart. By the slave code, they are adjudged to be as incompetent to testify against a white man, as... ...ility to manage slaves, to whip, alarm their fears a strike terror. Look word motion mistake accident want of powers all matters for which a slave may be whipped at anytime. Minds had been starved by their cruel masters. Been shut up in mental darkness. To make a contented slave, it is necessary to make a thoughtless one. It is necessary to darken his moral and mental vision and as far as possible, to annihilate the power of reason. He must be able to detect no inconsistencies in slavery; he must be made to feel that slavery is right; and he can be brought to that only when deceases to be a man. The motto which I adopted when I started from slavery was this trusts no man. I saw in every white man an enemy and in almost every colored man cause for distrust. Douglass changed his surname to conceal his identity after escaping slavery in 1838. Life in the city was a turning point in Douglass life. It was there he learned how to read. Douglass later wrote that literacy was his pathway from slavery to freedom. Douglass made an unsuccessful attempt to escape slavery. In 1838 Douglass posing as a freedman sailor successfully escaped to Philadelphia and then to New York.

Present day Societal Value of Labor Unions Essay

A labor union is an organization of employees of the same profession, working for either one employer or many employers. It is formed by people with common skills, knowledge and skills pursuing the same dream, to be at the top of their carriers. Labor unions are normally funded by contributions from employee’s salaries. They are headed by officials who are elected by members after a given period of time. For labor unions to be effective they need to be run by people with the right management education, skills, knowledge and experience for them to deliver to their respective members. Labor union officials are accountable to its members and need to be responsible enough, for every action they take, has consequences on all the members. Labor unions are formed and run as per the constitution, according to the Labor act of any nation and the related articles. Labor unions have a societal value in the present day, because members expect some return that is either qualitative or quantitative. Although employers may be opposed to the idea of labor unions, the Government gives the right atmosphere for their formation and existence. Labor unions that are not beneficial to the members do not last long, because they are democratic institutions and members have a right to quit and join new unions. (Albert, 2001 p. 20-31) Organized institutions: Labor unions provide a forum for dealing with multiple issues at once and as group. Actions taken by labor unions are across the board; they relate to all the employees and their respective employers. Issues tackled do not relate to individuals but to the whole group of members. Members of the same profession get to meet and reason together, in order to better their living standards and their economic well being. Solutions to issues facing the employees are to the advantage of all the member. Labor unions need to be registered as per the required regulations, prescribed under the Labor union’s Act of any Country. They are therefore recognized and protected by law. They are therefore expected to deliver as per the necessary standards, without bias to either the employees or the employers. Issues presented by individual members are discussed by the officials and if need be, they are communicated to the rest of the members, in order to understand who the union is acting for, at any particular time. Protection of Employee’s rights: Labor unions are formed on the principle, â€Å"united we stand, divided we fall†. Any skilled, semiskilled and unskilled employee has rights and privileges at his place of work, which the employer may not be willing and ready to fulfill. It’s the duty of the labor union to negotiate for its members, with the employers for their rights to be realized. Single employees may not have a better understanding of their rights and may be oppressed by the employer. In groups/labor unions they will have the power to speak as one and demand the employer’s attention. (Becky 2002 p. 11-32) Some employee’s rights include; Better working, conditions and environment; This mostly applies to semiskilled and unskilled workers who are found at industrial plants. Most employers may find it expensive to provide them with the right working gear and devices like, gloves, masks and gum boots. Such employees will therefore be risking their lives at the expense of their incomes and need someone to come in between. Such employees may not be housed at the plant and will be expected to report to work early in the morning. The labor union will come in and negotiate for their transport system; whereby they are either picked by bus early in the morning or they are given an adequate transport allowance to enable them be punctual at work. The single employees who demand better working conditions and environment may risk their jobs because the management may consider them to be unruly. Some manufacturing companies, like tobacco industries, pollute the environment which the employees are working in. they may therefore be exposed to contracting diseases, hence poor health. It is the duty of the labor unions to negotiate healthy environment to ensure that employees utilize their skills well and advance in their carriers. A well balanced remuneration package; Employees need a salary package relatively proportional to their contribution towards the company’s profitability. Some employers may want to retain a lot of their earnings and therefore deny their laborers/employees good compensation. For a worker to be productive his or her financial and economic needs should be well catered for, by the employer. A stressed up employee may not utilize his education and knowledge adequately to develop his carrier. Some employers may want to pay their employees less than the other professionals with the same education, knowledge and skills. This is psychologically unfair and the labor union steps in to ensure a uniform salary package across the board for people with the same skills and knowledge. If the employer does not obey, the labor union can sue on behalf of the employee with costs being met by the employer, as per the relevant regulation and case ruling. Employee Motivation; For employees to perform better, they need their spirits lifted through a well organized motivation system. These lack in some organizations and it is the duty of labor unions to negotiate for the members items like, overtime payments, study leaves and bonus payments. It is through such motivation systems that employees can utilize their skills, education and knowledge in order to have some carrier growth and development. Labor unions therefore assist their members in meeting their short-term goals and keep them focused at their long-term goals. Better working conditions at the present make it possible for employees to realize ambitions and dreams. (Norman 2000 p. 4-54) Retirement benefits; Labor unions ensure that every employer has retirement arrangements in place for its employees. Employees should not retire with any funds to survive on because this may depress them at their old age. Retirement age is therefore maintained across all companies and those who their contracts are terminated in advance are given some golden handshake to survive on. Labor unions also deal with cases where contracts are terminated before maturity and those affected are restored and any damages are catered for by the employer. The labor unions therefore ensure that the society’s dependency ratio is not increased due to early terminations or people retiring with out finances. Professional Networking: Through labor unions professionals get to meet and share ideas relating to their carrier field. People with the same knowledge, skills, education and experience get to network and assist one another emotionally and this boosts their morale. Meetings organized by labor unions for its members provide a forum for discussions to be held among members. Motivational speakers are also invited to give speech which inspires the members. Carrier growth and development: Labor unions ensure that members are constantly being updated on the latest skills and knowledge during union meetings. Discussions held also advance the awareness of their professional field details. Members also get to know the requirements for their movement up the carrier ladder. Study leaves negotiated for by the labor unions provide carrier development. Some employers may want to maintain employees as casual, which is not as per the law; labor unions therefore come to negotiate for their permanent employment. This enables both carrier growth and development. Go slows: When employers do not want to give in to requests by the employees, laborers may present this to their unions and they may result in mass action. Demonstrations/go slows organized by labor unions are recognized by the laws and no one of the employees is victimized. workers’ plights are therefore considered by their employers and their demands are negotiated for by both the employer and the union officials. Creation of jobs: Labor unions are run by officials, elected by the members based on their education, knowledge and experience, to manage the union. These officials are well remunerated, from the contributions by the members. They therefore earn a living out their efforts to manage the unions. In the society, dependency ratio is therefore reduced while idleness by the unemployed and crime levels go down. These officials are replaced from time to time and the jobs are given to new people. Mediator between the government and the employees: Labor unions negotiate with the Government for labor standards to be maintained for the sake of the employees. The government is therefore kept on check by the union to ensure that there are statutory regulations on the, minimum wage, working conditions/environment and unfair dismissals. Labor unions also provide some level of awareness to the professionals in terms of, what they should expect from the employer and what their level of productivity to their employers should be, in order to experience carrier growth and development. (Timothy, Roni, 2003 p. 23-34) References: Albert S. (2001). Labor unions. New York. Cristol Publishers. Becky T. (2002). Societal Value of Labor Unions. New Jersey. Western Press. Norman C. (2000). Enforcement of Labor unions. Los Angelus. Southern Publishers. Timothy S, Roni B. (2003). Labor Unions in united States. Boston. Cribal Publishers.

Adventures of Huckleberry Finn- Analysis Essay

All children have a special place, whether chosen by a conscious decision or not this is a place where one can go to sort their thoughts. Nature can often provide comfort by providing a nurturing surrounding where a child is forced to look within and choices can be made untainted by society. Mark Twain once said â€Å"Don’t let school get in the way of your education. † Twain states that this education which is provided by society, can actually hinder human growth and maturity. Although a formal education shouldn’t be completely shunned, perhaps true life experience, in society and nature, are a key part of development. In the novel Adventures of Huckleberry Finn, Mark Twain throws the curious yet innocent mind of Huck Finn out into a very hypocritical, judgmental, and hostile world, yet Huck has one escape–the Mississippi River constantly flowing nearby. Here nature is presented as a thought provoking environment when experienced alone. The river is quiet and peaceful place where Huck can revert to examine any predicament he might find himself in: â€Å"They went off, and I got aboard the raft, feeling bad and low? Then I thought a minute, and says to myself, hold on,- s’pose you’d a done right and give Jim up; would you felt better than you do now? No, says I, I’d feel bad? † (p. 127). Only a few weeks with Jim and still feeling great ambivalence, Huck returns to the river to think. Twain tries here to tell the reader how strong the â€Å"mob† really is, and only when totally alone is Huck able to make the morally correct decision. The natural flowing and calm of the river cause this deep-thought, show! ing how unnatural the collective thought of a society can be. The largest and most obvious test of Huck’s character is his relationship with Jim. The friendship and assistance which he gives to Jim go completely against all that â€Å"sivilization† has taught him; at first this concept troubles Huck and causes him a great deal of pain, but over time, through his life experiences and shared times with Jim, Huck crosses the line upheld by the racist South and comes to know Jim as a human being. Huck is at a point in his life where opinions are formed, and by growing on the river, Huck can stand back from society and form his own. Eventually he goes as far as to risk his life for Jim:†And got to thinking of our trip down the river; and I see Jim before me, all the time, in the day, and in the night-time, sometimes moonlight, sometimes storms, and we a floating along, talking, and singing, and laughing. But somehow I couldn’t see no places to harden me against him, but only the other kind? I studied a minute sort of holding my breath, and then I s! ays to myself: ‘All right, then, I’ll go to hell’? † (pp. 270-271). After a long and thought-provoking adventure, Huck returns to the raft one final time to decide the fate of his friend. Symbolically, Huck makes the morally correct decision away from all others, thinking on the river. Although it might not be evident to himself, Huck causes the reader to see that â€Å"sivilization†, in their treatment of blacks especially, is not civilized at all. Every person Huck and Jim come across seems to just be following someone else blindly, as the whole country were some sort of mob. In the last few chapters, Tom Sawyer is re-introduced and the reader is left to examine how different environments: â€Å"sivilization† and nature (the river), have affected the children’s growth. It is distinctly evident that Huck has turned out to be the one with a clear and intelligent mind, and Tom, although he can regurgitate worthless facts about Louis XVI and Henry VIII, shows no real sign of maturity. â€Å"The first time I catched up to Tom, private, I asked him what was his idea, time of the evasion? – what it was he planned to do if the evasion worked out all right and he managed to set a nigger free that was already free before? And he said, what he had planned in his head, from the start, if we got Jim out, all safe, was for us to run him down the river, on the raft, and have adventures plumb to the mouth? † (p. 360). Huck has always thought of Tom as more intelligent than himself, but he cannot understand how Tom could toy with Jim’s life in such a way. For much time, Huck is! without the river and it is though his mind clouds; he follows along with Tom playing a sick game until the end when he is once again threatened with being â€Å"sivilized†. â€Å"But I reckon I got to light out for the Territory ahead of the rest, because aunt Sally she’s going to adopt me and sivilize me and I can’t stand it. I been there before† (p. 362). Huck’s adventure, if nothing else, has given him a wary eye towards â€Å"sivilized† society. When the prospect of settling down with Sally is presented he light’s out for the Territory to distance himself from a restrictive, formal education. Twain ends his novel by setting Huck up for a new experience and personal growth. The Adventures of Huckleberry Finn taught an important lesson, one that showed the importance of the self in the maturing process. We saw Huck grow up by having the river as a place of solitude and thought, where he was able to participate in society at times, and also sit back and observe society. Through the child’s eye we see how ignorant and mob-like we can all be. Then nature, peace, and logic are presented in the form of the river where Huck goes to think. Though no concise answer is given, the literature forces the reader to examine their surroundings, and question their leaders.

Adverse Effects And Prevention Of Child Abuse Social Work Essays

Adverse Effects And Prevention Of Child Abuse Social Work Essays Adverse Effects And Prevention Of Child Abuse Social Work Essay Adverse Effects And Prevention Of Child Abuse Social Work Essay Abuse occurs when people mistreat other people, demoing no concern for their unity or innate worth as persons, and in a mode that degrades their well being. Harmonizing to World of Health Organization ( 1999 ) , kid maltreatment or ill-treatment constitutes all signifiers of physical and or emotional ailment intervention, sexual maltreatment, disregard or negligent intervention or commercial or other development, ensuing in existent or possible injury to the kid s wellness, endurance, development or self-respect in the context of a relationship of duty, trust or power. In recent old ages child maltreatment has received close attending from the media, scientific, and public concern, and with increased populace and professional consciousness has become a crisp rise in the figure of reported instances. The true prevalence of kid maltreatment is non known because of underreporting and variableness of describing methods, instruments, sites, and newsmans.Most chil d maltreatment occurs in a kid s place, with a little group in the environing organisation, schools or communities the kid interacts with. Child maltreatment takes a assortment of signifiers. When the kid maltreatment take the neglect signifier, the failure to supply the assorted indispensable demands such as nutrient, shelter, vesture, emotional demands, medical attention and instruction is normally noticed. Besides it occurs when parents or defenders fail to execute responsibilities and duties including supervising, nurturance, and protection which autumn within bounds of their ability and societal circumstances.While in physical maltreatment, the physical aggression such as contact, combustion, and agitating the organic structure is directed at the kid. It besides refers to the knowing usage of physical force aimed at aching, wounding, or destructing the kid. There is adequate scientific cogent evidence suggests that sometimes physical injury is result from inability of parent to raise their kids and as a manner of look of their defeat. Child sexual maltreatment is another signifier of kid maltreatment which defines as any signifier of sexual contact or exposure without consent, or when the victim is incapable of giving consent ( Elizabeth, 2005 ) .Usually parents do non talk to kids about gender or even reply their inquiries that related to normal developmental growing. The ground behind that lies in a traditional conservative household and community construction that does non speak about any issue interfere with sex.As a consequence of this many of sexual abuse the kid faces do non acquire reported to any 1. Out of all the different signifiers of maltreatment, emotional maltreatment is the hardest to place.It is besides refer as psychological maltreatment.This signifier may includes inordinate unfavorable judgment, inappropriate or inordinate demands, devastation of personal properties and keep backing communicating by others. Emotional maltreatment is the failure to supply supportive environment in which the kid can develop a stable and full scope of emotional and societal competences that a re needed in his developmental subsequently phases. Any emotional harm in kid can do farther injury to his physical, mental, and societal development. Child maltreatment is a complex job which consequences from multiple factors. Understanding those factors is of import, so that the intervention and the actions will be good defined. The most outstanding one among the factors is being raised by opprobrious parent. When an equal history is taken we find that the opprobrious parents have a anterior background of unequal raising as brought up with unexplained penalty and cruel intervention by their ain households, so most of them were abused likewise as they abuse their kids. In some instances parents believe that their methods of learning subject are acceptable.In other instances parents are ambivalent about their methods and admit that they do non hold any coping mechanisms so fall into behaviours similar to those of their ain parents. Harmonizing to Elizabeth ( 2005 ) , parent who grew up watching their female parents being beaten are at hazard to hold force in their ain households. Abusive parents have unrealistic outlooks of their kids and normally bury their indispensable demands to turn healthy. Parents tend to handle abused kid as if the kid were older than them. They frequently seek for comfort, reassurance, and protection from the kid and anticipate a loving response. Nerve-racking populating conditions such as overcrowding and poorness can lend to mistreat toward kids. Social isolation, the deficiency of a support system and matrimonial jobs increase the possible for maltreatment of kids. Besides such environmental crises as unemployment, lodging jobs, and fiscal force per unit area cause emphasis in households and hence maltreatment. In the existent life there are many unemployed households, many stripling parents, and many hapless parents who take fantastic attention of their kids. Poverty entirely or unemployment entirely dose non explain maltreatment, but if one of those jobs associated with other taking factors, the kid is more likely to see maltreatment in his childhood. Mental upsets can play a f unction in child maltreatment.Parent who are depressed, psychotic, or have sever personality upsets may see their kids as bad or as seeking to drive them brainsick. A mentally sick parent may retreat from their kids, or easy acquire choler without understanding the ground.Such intervention for those health professionals means better attention for the kids.Furthermore life with alcoholic or substance maltreater is really hard for kids as they are covering with individuals who are non in their right heads and therefore taking to mistreat them easy. A survey by Famular R, Kinscherff R, Fenton T ( 1992 ) , found that over two tierces of instances of kid maltreatment involved parents with substance maltreatment jobs. This specifically found relationships between intoxicant and physical maltreatment, and between cocaine and sexual maltreatment. Another factor that can increase kid s exposure to mistreat is raising kid with disablements or mental deceleration. Children with extraordinary d emands may increase the load of attention on the health professional and in bend higher the stress degree. Besides certain features in kid can trip maltreatment like those who are overly shouting or are un normally demanding and who are overactive.Many abused kids are perceived by their parents as being different, decelerate in development, bad, or hard to train. The results of kid maltreatment are normally discussed in term of physical, psychological, behavioural, and social effects. In world it is hard to divide them wholly. The result of kid maltreatment is multifactorial, depending on the badness, continuance, nature of the maltreatment, and on the kid s exposures.Children who already suffer from mental deceleration, physical disablements, and attending shortage upsets are likely to hold a poorer result than those who are mentally and physically good. Childs who are abused for long periods in their childhood and even in their adolescence are more likely to show harm than those who have experienced merely brief episodes of maltreatment. The immediate physical effects of maltreatment can be minor such as contusions and lacerations or break up such as breaks, caput hurts, and even decease. In some instances the physical effects are impermanent and may be forgotten by the clip, but the hurting and agony that experienced by the kid should non be discounted.Child maltreatment have been shown to do of import countries of the encephalon to neglect to turn decently ensuing in impaired development. This can take to long term effects on linguistic communication, cognitive, and academic abilities. Furthermore grownup who experienced maltreatment in his childhood are more likely to endure from physical jobs such as allergic reactions, asthma, chronic bronchitis and high blood force per unit area. Exposure to mistreat can adversely impact kids s development because the energy needed to successfully carry through developmental undertakings goes to get bying with maltreatment ( Lawson 1998 ; Beauchesne et al.1997 ) as cited by Kacker, L. , Veradan, S. , and Kumar, P. ( 2007 ) .Psychological effects can be serious and long lasting.Abused kids may see a womb-to-tomb form of depression, anxiousness, low ego regard, and confronting troubles in doing any relationships.Also some of them may endure from eating upsets and show ill will. As they grow up and specifically as adolescents, they find problems to swear, take part in, and achieve felicity in interpersonal relationships. Behavioral effects will non be experienced by all abused kids. Behavioral jobs that lead to pregnancy in early age, low academic public presentation, substance usage, and mental wellness jobs are more likely to see by the abused individual. In add-on to that many victims of maltreatment tend to smoke coffin nails, maltreatment intoxicant and act such condemnable behaviours that made them arrested several times during their life-time. Society as a whole pays a monetary value for kid maltreatment.Some costs of kid maltreatment are straightforward such as infirmary costs for medical intervention of hurts.Other costs are indirectly shown in low academic public presentation and womb-to-tomb mental jobs. So child maltreatment impacts non merely the kid and household but the society every bit good. Preventive steps or programmes directed their end at either decrease or minimisation of abuse.Perinatal and postpartum programmes that emphasize on the importance of constructing a loving relationship aimed at understanding the babe demands and enhancing of positive interaction.Moreover public instruction programmes will be helpful in supplying the chance for specific learning on kid attention, raising, and particular classs in the topic of maltreatment with it is different signifiers. Besides constitution of kid intervention and instruction programmes that deal with the abused kid or the kid who is at hazard considered as indispensable elements to be included. Harmonizing to Bankowski A ; Carballo ( 1985 ) a proper communicating should be established between societal workers, baby doctors, constabulary, nurses, and any other community workers that deal straight with the kid maltreatment in order to forestall farther effects of maltreatment and to supply station event attention. The primary duty of protecting kids from maltreatment and neglect prevarications with the households or the primary health professionals. However, communities and all other stakeholders are besides responsible for the attention and protection of kids. To reason, eastern states still behind the western 1s in developing the complete system to cover with the abused kid. There should be an constitution of kid maltreatment unit within the authorities responsible for entering the instances, look intoing the predisposing factors and carry oning research workers. Besides the demand to hold particular units to cover with kid maltreatment in constabulary Stationss, infirmaries, and instruction sections. Training of forces in the early sensing and bar of kid maltreatment will assist in diminishing the Numberss of child maltreatment victims.

Free Essays on Joel Meyerowitz

Photography Review Joel Meyerowitz spent the summer of 1976 and 1977 taking magnificent photographs, which he later published in 1997 in a book called â€Å"Cape light.† These photographs were taken in Cape Cod, Massachusetts around the Truro-Provincetown area in the summer. His book is full of marvelous photographs, which depict a typical summer up on the Cape. These pictures may seem beautiful to anyone. However, these pictures possess more meaning to anyone who has ever lived on Cape Cod or visited Cape Cod. Cape Cod is one of the most beautiful and meaningful places to me. From the time I was a baby on, my family and I have spent many wonderful summer in the Cape. My parent, have been going to Cape Cod, Massachusetts since they were first married. When I think of Cape Cod, the first thing that comes to my mind are memories of the same old little beach cottage my family has rented year after year. I think of Cape Cod and thoughts fill my head with the beach, water, sand, beach cottages, and hot summer days. When I look at Joel Meyerowitz’s book the photos almost come to life. The color and images are so real. The same thoughts that I have for the water, sand, and beach are expressed in Meyerowitz’s photos. Joel Meyerowitz took his photographs with an 8†x10† view camera. The prints were in full size, made directly from the negatives without any kind of changes or manipulations. Joel Meyerowitz’s is a pictorialist. His picture are taken of scenery, such as beaches and the sky. Joel Meyerowitz photographs in color using a certain refinement of color. His pictures are beautiful and clear. He focuses on the color of light and the atmosphere, rather than bright colored objects. All forty of Joel Meyerowitz’s color photographs capture the unique Cape Cod sky, sea, and land. In fact, some of Meyerowitz’s photos even reveal some Cape Coder-New England culture in the photograph itself. Picture number... Free Essays on Joel Meyerowitz Free Essays on Joel Meyerowitz Photography Review Joel Meyerowitz spent the summer of 1976 and 1977 taking magnificent photographs, which he later published in 1997 in a book called â€Å"Cape light.† These photographs were taken in Cape Cod, Massachusetts around the Truro-Provincetown area in the summer. His book is full of marvelous photographs, which depict a typical summer up on the Cape. These pictures may seem beautiful to anyone. However, these pictures possess more meaning to anyone who has ever lived on Cape Cod or visited Cape Cod. Cape Cod is one of the most beautiful and meaningful places to me. From the time I was a baby on, my family and I have spent many wonderful summer in the Cape. My parent, have been going to Cape Cod, Massachusetts since they were first married. When I think of Cape Cod, the first thing that comes to my mind are memories of the same old little beach cottage my family has rented year after year. I think of Cape Cod and thoughts fill my head with the beach, water, sand, beach cottages, and hot summer days. When I look at Joel Meyerowitz’s book the photos almost come to life. The color and images are so real. The same thoughts that I have for the water, sand, and beach are expressed in Meyerowitz’s photos. Joel Meyerowitz took his photographs with an 8†x10† view camera. The prints were in full size, made directly from the negatives without any kind of changes or manipulations. Joel Meyerowitz’s is a pictorialist. His picture are taken of scenery, such as beaches and the sky. Joel Meyerowitz photographs in color using a certain refinement of color. His pictures are beautiful and clear. He focuses on the color of light and the atmosphere, rather than bright colored objects. All forty of Joel Meyerowitz’s color photographs capture the unique Cape Cod sky, sea, and land. In fact, some of Meyerowitz’s photos even reveal some Cape Coder-New England culture in the photograph itself. Picture number...

Learn About Greenland

Learn About Greenland Since the eighteenth century, Greenland has been a territory controlled by Denmark. In recent years, however, Greenland has regained a considerable level of autonomy from Denmark. Greenland as a Colony Greenland first became a colony of Denmark in 1775. In 1953, Greenland was established as a province of Denmark. In 1979, Greenland was granted home rule by Denmark. Six years later, Greenland left the European Economic Community (the forerunner of the European Union) in order to keep its fishing grounds from European rules. About 50,000 of Greenlands 57,000 residents are indigenous Inuit. Greenlands Independence From Denmark It wasnt until 2008 that Greenlands citizens voted in a non-binding referendum for increased independence from Denmark. In a vote of over 75% in favor, Greenlanders voted to reduce their involvement with Denmark. With the referendum, Greenland voted to take control of law enforcement, the justice system, coast guard, and to share more equality in oil revenue. The official language of Greenland also changed to Greenlandic (also known as Kalaallisut). This change to a more independent Greenland officially took place in June 2009, the 30th anniversary of Greenlands home rule in 1979. Greenland maintains some independent treaties and foreign relations. However, Denmark retains ultimate control of foreign affairs and defense of Greenland. Ultimately, while Greenland now maintains a great deal of autonomy, it is not yet a fully independent country. Here are the eight requirements for independent country status with regard to Greenland: Has space or territory which has internationally recognized boundaries: yes Has people who live there on an ongoing basis: yes Has economic activity and an organized economy. A country regulates foreign and domestic trade and issues money: mostly, although the currency is the Danish kroner and some trade agreements remain the purview of DenmarkHas the power of social engineering, such as education: yes Has a transportation system for moving goods and people: yes Has a government which provides public services and police power: yes, although defense remains Denmarks responsibilityHas sovereignty. No other state should have power over the countrys territory: no Has external recognition. A country has been voted into the club by other countries: no Greenland reserves the right to seek complete independence from Denmark but experts currently expect that such a move is in the distant future. Greenland will need to try on this new role of increased autonomy for a few years before moving to the next step on the road to independence from Denmark.

Individual Reflection Essay Example | Topics and Well Written Essays - 2500 words

Individual Reflection - Essay Example We chose group consultancy model and with prior difficulties experienced with international students, it looked such a daunting task. Having had created a clear decision on this issue, I had decided that issues to do with group dynamics would be handled with a high sense of caution. We however got a group that would work very well for me. Using Tuckman’s stages of developing a group, the activities of the group seemed to go along well from the time of the group coming together to the level of initiating all the projects (Belbin, 1993, p 33). Our group consisted of five students. Some ties were strong while others were not but for the sake of the group work, we got along. There was a preliminary discussion that put together all our strengths and weaknesses as well as the experiences that we all went through in year 2. The ‘forming' part of the theory did not therefore take time to establish because I found out everybody was flexible enough as stated by Cassidy (2007) The ‘storming’ part of the theory was also done quickly because after a suggestion on the Burngreave Messenger newspaper group. There was a quick move from ‘forming’ to ‘norming’ as after the storming stage; a meeting was organized (Furnham, Steele & Pendleton, 1993). The tasks were broken down into two; primary and secondary research tasks. The final part in Tuckman, which is about performing was more useful. All the group members were aware of their tasks and the expected deadlines. We were of trust to each other and believed in our ability to perform with the best level of flexibility. Arguments against Tuckman’s theory use arose and this was just a proof of Belbin (1993) would argue that in a group that had so many roles, just taking primary and secondary sectioning was wasting of human resources(Guardian, 2012, p. 03). That was however expected. Belbin insists of norming and forming extremely rapidly for a better result. The project was done based on the two methods we had decided on where three of us carried out a primary research about the Burngreave Messenger to ascertain its strength among the residents of this Sheffield region. This was done through primary research by use of a questionnaire. The issues of social media came up as well as trying to establish the effects of the social media on the Burngreave Messenger newspaper. This was done through both primary and secondary researc

Organization development Essay Example | Topics and Well Written Essays - 2000 words

Organization development - Essay Example The diagnosis of M-restaurant is conducted to identify â€Å"what is the current situation of the restaurant†. Next, required changes for the restaurant refer to â€Å"what is the goals† are clarified. Finally yet importantly, the core question concerning â€Å"how to get the goals† will be taken into discussion. M-restaurant organization development is the application of behavioral science knowledge to make an improvement in the organizations health. It improves internal relationship and speeding up problem-solving skills. Organizational development of M-restaurant is a planned effort in the whole organization and managing it from the top, accelerating M-restaurant organization effectiveness and health through planned interventions in the process of using behavioral science in the M-restaurant organization. This management must be from top. This top management must be committed to, and knowledge about the goals of the program and it is mandatory and actively take part in the management effort. This focuses on the M-restaurant organization as whole; plant, firm or work group to attain the set focused outcomes. M-restaurant organization development contains both professional fields of social action and area of scientific inquiry. This involves the generation and continues reinforcement of chance by using four major interventions, techno structural, human process, human resource, and strategic intervention. Part of M-restaurant organization development concentrate more and heavily on a different kind of chance than others. Its main intention is to improve company’s full strength in productivity and profits. There is also the ability to solve its problems also to manage change. This process has been categorized into three main steps; entry, normative change, and structural change. The stage entry stage has the goal of establishing a felt need for change using three approaches, interviewing, survey information and other modes to give

How autonomous are we Essay Example | Topics and Well Written Essays - 1000 words

How autonomous are we - Essay Example On the other hand, ‘Stanford Prison Experiment’ was carried out by Philip Zimbardo during 1971 in Stanford University in order to evaluate the intrinsic personality traits of people due to offensive behavior of higher authority (Zimbardo, â€Å"Terminated on August 20, 1971†). Outcome of these experiments together conform to certain facts which inhibit the very core of political and economic systems of the United States. Thesis Statement With due consideration to the experiments of Milgram and Zimbardo, the essay focuses on how these researches impact on the broader procedure of autonomy. The objective of the essay is to develop a discussion about implication of Milgram and Zimbardo’s work on becoming a moral employee. Implication of Milgram’s and Zimbardo’s Work on Employee Morale Discussion on Milgram’s Work At first, in can be stated that autonomy denotes freedom or independence. It is the capability to make a rational, informed and unforced decision. In political system of the United States, autonomy is frequently used as the foundation for defining the ethical duty for one’s activities. ... On the other hand, obedience happens when a person changes the conduct due to direct command from superior. Through the experiment, Milgram has found high degree of obedience among people (Intercollegiate Studies Institute, â€Å"Milgram's Experimental View of Authority†). Throughout the research, he has depicted that every society where people live has their own accepted manners of performing which are termed as norms. Norms are approved principles of behavior of people in a society. These principles can restrict the behavior of every group of people such as students, patients, employees and business executives among others. In other words, every person must obey the social norms of the group or society where they belong. At times, people adapt to certain behavior of other persons regardless of being individually incompatible with their behavior. In any organization, authority plays a vital role in determining the level of conformity of employees. When employees feel that the y belong to certain organization, they will accept the organizational norms in order to secure their job position. On the other hand, employees at times conform to authority due to lack of confidence and courage. The level of obedience also relies on the cultural aspects. For instance, in collectivist cultures such as China, group achievement is provided more importance than individual employee achievement, conversely in individualistic cultures such as the United States individual employee performance is provided more importance than group performance. As such, it is apparent that activities of any employee in any organization are subjected to the pressure whether it is cultural pressure, group pressure or pressure from authority. Discussion on Zimbardo’s Work The outcome of

Business Issues and the Contexts of Human Resources Assignment

Business Issues and the Contexts of Human Resources - Assignment Example It is evidently clear from the discussion that Tesco’s major business purpose is to provide a wide array of general merchandise and groceries. The company has its retail outlets located in 12 countries. In UK market the company acquires approximately 30% of market share and is a grocery market leader. The total revenue gained by the firm as per the financial year 2014 is  £70.894 billion and it encompasses an employee base of 597,784. Tesco’s management functions are associated with improving the functionality of every department and maintaining long-term relationships with employees. Democratic management style is followed by the company. Charles Handy stated that there are four cultures followed by any organization such as power, task culture, person culture and role culture. Role culture has been implemented in Tesco Plc where employees are allocated responsibilities and roles as per their specialization. They also possess ownership towards assigned tasks or duties . The HR function fits well within the organizational structure since it is more inclined towards process and operation. HR functions are delivered through a centralized format where HR heads are an administrative expert as per Ulrich model. The Ulrich model comprises four dimensions of people, strategic or future focus, processes and day-to-day operations. On basis of these dimensions, there are different aspects associated with leaders like employee champion, change agent, strategic partner, and administrative expert. HR effectively contributes towards workplace through managing people and increasing efficiency of human resources. There are even strategies formulated by HR department in order to increase employee productivity. The job of HR department is not only to recruit talented individuals but even to retain them within the system.

Sales and marketing PROJECT 213 Research Paper Example | Topics and Well Written Essays - 2500 words

Sales and marketing PROJECT 213 - Research Paper Example ilities around the area like dawn beach, on the beach, Saint Maarten Zoo, Museum of Saint Maarten, Guana Bay Beach and the University of Saint Marten. The property is well situated, and it provides a good place to spend holidays and honeymoon in St. Maarten. People visiting the hotel have fun at the white sand beaches and the blue-green waters (Westin Hotel and Resorts, 2015). The property is located alongside other properties that offer recreation and education services. Some people visiting recreation centres in the area end up spending their nights at the hotel. Dawn beach is adjacent to the hotel about 0.4 km away. The beach is usually busy with people from the area and others from other places of the world. Dawn beach is advantageous because most of the people visiting the beach end up spending at the hotels rooms. On the other hand, people who visit Dawn Beach pollute the environment making most of the people not willing to spend in the hotel. Another property in the areas is Guana Bay Beach, that has the same value with the Dawn Beach. The Museum of Saint Maarten is another property that is important to the hotel. People visiting the museum include students, families, couples and business people. Most of the people visiting the museum spend time at the hotel, eating, drinking and spending at the hotel rooms. The University of St. Maarten has increa sed the population of the area providing more customers to the hotel. The university is located 4.9 km from the hotel. Most of the students at the university come from different countries and spend their free time at the beaches. Students from the University visit the hotel for drinks and launch. The lecturers and staff also use the hotel for the conference and special meeting. The university visitors spend their nights at the hotel (Westin Hotel and Resorts, 2015). In Saint Maarten, there are many hotels that compete direct with the Westin Dawn Beach Resort. The managers and the directors value and rate the

Kants morally impermissible actions Essay Example | Topics and Well Written Essays - 1000 words

Kants morally impermissible actions - Essay Example Deontological ethical theory Immanuel Kant, a German philosopher proposed the theory of deontological ethical theory; this has the foundation on the point that only essentially good will is derived from a good thing. This implies that an action is evaluated when the motives or maxim behind it are evaluated, these can be looked at from two angles. First, evaluation of actions by taking into consideration their consequences, this is rejected, a person can control motives and purpose but lack the inability to control the consequences of his/her actions. Secondly what is ‘ought’ means ‘can’ this means that a person is held responsible morally only for a limited number of actions that are under his/her control. Logic as the Basis for Ethics: What action can be described as permissible and hence the converse implies impermissibility? An action is said to be permissible if its cause can be found to be logically consistent and an action is said to be impermissible if its cause is found to be irrational, inconsistent or contradictory (Sullivan 163). This arguments aid in avoidance of mistake and prejudice, provides tenable defense of moral motives, and implies a reply to moral skeptics. The argument can also be said to provide moral universality theory and to give the impression that immorality implies inconsistency and irrationality. For an action to be praiseworthy, the action must have foundation on a logically rational or consistent motive. A praiseworthy action is one that has foundation on a given motive that is obeying the moral law, moral laws are those that are consistent for everyone and are applicable to every other person. Permissible actions are as defined above are those that are because of a consistent motive and are done out of moral duty. The Categorical Imperative: Kant suggested that the moral duty is given to an agent by reason as a categorical imperative (McCracken 131) a person is told how to behave out of an imperative statement. Imperative statements can be considered on two occasions, hypothetical imperative is built on commands for accomplish a particular objective; categorical imperative is modeled on natural law. This becomes the focal point of Kant’s moral principle; to him the foundation of the principle cannot be anything but absolute. An attempt to rationalize morally impermissible behavior will prove self-defeating; this is known as morally impressible action (McCracken 131). An act is impermissible if and only if the action is acted upon the foundation of the maxim that a person cannot will to a universal law; therefore, the permissible action implies the converse. This implies that a person will do an action given the circumstance and because of a certain motiv e, this gives the reason for the action-the maxim. Every person will do actions given the set of circumstances and because of those motives; this means that a person’s actions is consistent with everyone’s actions. The murder example If a person is considering killing another person for egoistic reasons, because, the other person is committing adultery with his wife, consider the impermissibility of this case. The action, which is murder for egoistic reasons this gives the circumstance and finally the motive, is adultery. Every person will kill those people for egoistic reasons, because, these people have committed adultery with their wives. The first argument provides the maxim principle while the second argument provides the universal law; this cannot consistently will that people will commit all those actions this therefore means that the action is impermissible. This example above illustrate classifications of moral duties, the classifications are premised on these divisions, first, the duties to self by implication to others and perfect duties by implication imperfect duties. Perfect duties are done at every other chance whilst the imperfect duties are done at a unique chance but the agent must put thought to it. Violation of

Sales and marketing PROJECT 213 Research Paper Example | Topics and Well Written Essays - 2500 words

Sales and marketing PROJECT 213 - Research Paper Example ilities around the area like dawn beach, on the beach, Saint Maarten Zoo, Museum of Saint Maarten, Guana Bay Beach and the University of Saint Marten. The property is well situated, and it provides a good place to spend holidays and honeymoon in St. Maarten. People visiting the hotel have fun at the white sand beaches and the blue-green waters (Westin Hotel and Resorts, 2015). The property is located alongside other properties that offer recreation and education services. Some people visiting recreation centres in the area end up spending their nights at the hotel. Dawn beach is adjacent to the hotel about 0.4 km away. The beach is usually busy with people from the area and others from other places of the world. Dawn beach is advantageous because most of the people visiting the beach end up spending at the hotels rooms. On the other hand, people who visit Dawn Beach pollute the environment making most of the people not willing to spend in the hotel. Another property in the areas is Guana Bay Beach, that has the same value with the Dawn Beach. The Museum of Saint Maarten is another property that is important to the hotel. People visiting the museum include students, families, couples and business people. Most of the people visiting the museum spend time at the hotel, eating, drinking and spending at the hotel rooms. The University of St. Maarten has increa sed the population of the area providing more customers to the hotel. The university is located 4.9 km from the hotel. Most of the students at the university come from different countries and spend their free time at the beaches. Students from the University visit the hotel for drinks and launch. The lecturers and staff also use the hotel for the conference and special meeting. The university visitors spend their nights at the hotel (Westin Hotel and Resorts, 2015). In Saint Maarten, there are many hotels that compete direct with the Westin Dawn Beach Resort. The managers and the directors value and rate the

Using SEI Strategies in a SIOP Essay Example for Free

Using SEI Strategies in a SIOP Essay Instruction will begin by discussing the differences between fictional and non-fictional books; Students will read the non-fiction book â€Å"What If You Had Animal Teeth† by Sandra Markle. This book is filled with fun and interesting facts on animal’s different teeth. The book will be read in its entirety engaging students and creating interest. Learning objectives will be introduced using chart paper. 1. I can gather important information related to my topic. 2. I can teach my partner how to find facts related to the chosen topic. 3. I can write my own informative book Teacher will display a premade chart that describes what nonfiction is. Read the definition aloud as students track with their eyes. Create a new chart and list nonfiction characteristics that can be found in a book and discuss their purpose. Look through nonfiction books to see specific examples of the nonfiction characteristics. Inform students that we will now go back and review the book â€Å"What If You Had Animal Teeth† and we will consider what facts we are given. Go to the first page, read the sentence and ask students  to do a think/pair/share. Think: What facts are given? Discuss with your group. Prompt students to share out with the whole class. Continue with each page. Tell students that they get to practice finding more facts by reading other nonfiction animal books. Give students a list of nonfiction books to choose from. Generate a discussion of what nonfiction means. Guide student discussion to the idea that we will research facts and create our own nonfiction booklet to help readers understand important information of our chosen topic. Give students the option of choosing 1 out of 4 animals to research and write about. Point out how when writing nonfiction material, you can use headings to help break up important information that you want readers to understand about the topic. Using ELMO (document camera), display worksheet â€Å"The Working Tools of Insects†. â€Å"We are going to look at the top of page. Does anyone remember what we call this?† Check for student understanding. â€Å"It is the heading.† Read aloud the heading found at the top of the page while students track with their eyes. Ask students to consider what the material is going to be based on the heading. â€Å"What do you think this story is going to be about based on what the heading is? I know that Insects don’t use tools like hammers or screwdrivers, so what else can tools mean?† Illicit responses such as â€Å"their antenna, their stingers, etc.† Relay to students that animals have tools too. â€Å"Birds can use their beaks to gather food. Porcupines can use their quills to protect them against predators.† Tell students that they will now have the opportunity to create their own fact booklet. Show students a premade example of the â€Å"fact booklet† that they will be creating. Explain to students what the purpose of nonfiction writing is. â€Å"Nonfiction writing is used to teach people information about something. When writing nonfiction we need to decide on what the most important information is that we should include in the writing.† Tell students that before writing nonfiction, they should ask themselves â€Å"What information will help the reader to understand the topic?† Ask students to brainstorm and share with their group by reviewing the reading materials of the chosen topic to find important information that they want to include. Show the students an example of how their first page in their fact booklet might look like. â€Å"I will choose to write facts about dogs. What important information  about dogs do I want my readers to know? I want my readers to know about the physical features of dogs for those readers who might not be familiar with them.† Write down a fact on the first page. Tell students that it is also important to have illustrations to help readers connect the pictures to the words, and understand what they are reading. Draw a picture above the facts on the first page. Students will now create their own fact booklet. Pass out construction paper. Have students fold paper in half, creating 12 pages altogether. Have them staple the pages to create a book. On the first page, have students write down their information on the bottom half of the page. On the top half of the page, have students draw a picture illustrating the facts that they have written. Have students include headings for each new fact that they are including. Reflection: Gather students in whole group to debrief. Ask students to explain what nonfiction means. Ask them to explain the difference between fiction and nonfiction. (Guide students to understand that nonfiction is used to give readers an understanding of a topic). Call on several students to share one fact that they have created in their fact booklet. This will give the teacher a good idea of how well students understand nonfiction. The influx of English Language Learners in U.S. educational school systems is on the rise. With this increase, our educators are feeling the pressure of finding a proper balance to support our linguistically diverse students through language and content instruction, allowing them to integrate within school and their community with ease. Educators can meet the immense and distinct needs of all students by integrating different educational instruction methods in their lesson planning. This paper will discuss five important components that should be included in educational instructional strategies for ELL learners and classrooms: comprehensible input, ongoing, specific, and immediate feedback, grouping structures and techniques, building background and vocabulary development, and student engagement. The SIOP lesson plan that can be found above is a detailed summary of a conceivable fourth grade lesson that can be directed in an ELL comprehensive classroom. This lesson encompasses instructional strategies used to  accommodate ELLs throughout class instruction. The Arizona State Standards used to support the components of the SIOP model can also be recognized in this lesson. Addressed in the SIOP lesson is the students’ ability to show awareness and understanding of non-fictional works, their ability to recognize the relationship between fiction and non-fiction, and their ability to recognize differences in the structure and components of non-fiction work by clarifying what nonfiction works are, as well as them capably using specific actions, emotions, or conditions that are basic to specific content (Center for Applied Linguistics, 2013). This lesson includes different instructional practices used with the students including partnering up and whole group discussion. These strategies were utilized to gain a clear and confident understanding of non-fictional structures of writing. The goal of the SIOP lesson plan is to engage students in collaboration with each other so that they can identify why nonfiction is an important part of reading and writing. While using the think/pair/share method, learners will acquire the ability to recognize nonfiction writing and compare it to fictional works. Both language and content objectives have been aligned with state standards, influencing the lesson plan. The language objectives used in this lesson include collaboration with partners and as a class, recognize significant information to a topic, create a structured informational book, and use nonfictional structures of writing. The content objectives include effective collaboration, convey clear ideas and information through informative writing, using appropriate writing format, develop work with facts, definitions, concrete details, quotations, or other information and examples related to the topic, and use appropriate words that demonstrate an understanding of the lesson in its entirety. The instructional strategies that were used in this lesson could be applied to all learners. Learners were given the chance to hold whole group discussion, think/pair/share, have paired peer discussion, and make comparisons. ELLs were able to build background by the inclusion of meaningful activities, collaboration, tactics, repetition, and response used in this lesson. This lesson also provided a scaffolding effect which can endorse high levels of success for second language acquisition. It is critical to an Ell’s growth and development that comprehensible input be integrated within each lesson. Comprehensible input can be described as the ability for students to  understand what is being said and presented to them (Campbell Mailman, 2013). With the use of oral demonstration and context or visual cues being incorporated into numerous methods in instructional teachings, comprehensible input can be attained. It is also important for educators to challenge their students by requesting that they explain what is expected of them. These practices can help heighten a learner’s familiarity and understanding of English. Another important element used in ELL instruction and which can be applied to all learners is feedback. Feedback is given to students to provide them with an awareness of their strengths and what improvements are needed to improve their performance. An educator can deliver feedback orally or through non-verbal communication. It is important to note that feedback is not a one-way communication, but rather an interaction between an educator and learner (McKimm). An attentive teacher recognizes the importance in instantaneous, detailed, and continuous feedback to help build student’s assurance in their own capabilities. This self-confidence can help students extend it to their communicative skills, evaluate their achievements and continue to improve on their work. Educators must ensure that all feedback is remedial, appropriate and applies to the benchmarks given. Educators must also remember that is it not important in the amount of mistakes a student makes. The true value is in the amount of instructional information that a student learns and understands. Grouping structures and methods are also used by educators to endorse collaboration and learning. By grouping students who have strong, developed English language skills with students whose English language skills are still emerging, students have had higher success rates while learning the English language (Albertazzi, Azofeifa, Serrani, 2013). Integrating ELL and non-ELL students gives all students the opportunity to develop and continue to build vocabulary, as well as expand their skills in understanding, listening and speaking. Collaborating with one another can be an equally powerful teaching strategy as any other method of teaching done by educators. Building background and vocabulary development is another instructional strategy used in ELL classrooms to help develop innovative approaches that familiarize ELLs to new language(Campbell Mailman, 2013). This strategy also reinforces language meanings, a crucial step to English language development. By making use of key ideas that emphasize reading,  writing, and vocabulary as well as articulation and word enunciation strategies, teachers can support ELLs in developing their vocabulary so that they learn English proficiently. Lastly, student engagement is an equally important task in ELL instruction. Keeping students active and engaged while teaching a subject that is complex can be difficult. By using various strategies such as acknowledging students interests, providing additional materials, and requesting students to bring in personal motivators to learning English, such as letters from pen pals or applications for sports sign ups, teachers can help keep students actively engaged and participating in educational instruction. Acquiring a second language can be a challenging task for ELL students. Educators are responsible for considering the dynamics of English language acquisition and must take strategic steps in engaging and instructing ELL students. If educators implemented each of the components mentioned throughout this paper by integrating them into their teaching, all students will have the opportunity to receive exceptional learning experiences. References Albertazzi, S., Azofeifa, M., Serrani, G. (2013) Second Language Acquisition. Retrieved on November 14, 2013 from http://www.slideshare.net/milaazofeifa/krashens-theory-on-second-language-acquisition Campbell, A. Mailman, L. (2013). Theories of Language Development. Retrieved on November 15, 2013 from http://languagedevelopment.tripod.com/id15.html The Arizona K-12 Academic Standards. English Language Learners. (n.d.). The Arizona Department of Education. Retrieved November 14, 2013 from http://www.azed.gov/english-language-learners/elps/forms/ CAL SIOP. (2013). What is the SIOP Model. Center for Applied Linguistics. Retrieved on November 15, 2013 from http://www.cal.org/siop/about/index.html McKimm, J. (n.d.). What is Feedback. Retrieved from http://www.faculty.londondeanery.ac.uk/e-learning/feedback/what-is-feedback