The Existence of Audit Expectation Gap Essay Example

The Existence of Audit Expectation Gap Essay The study investigates the existence of audit expectation gap in relation to society’s unreasonable expectations out of auditing in Bangladesh. This also identified the effects of auditing knowledge on the gap. Among all the classes of our society the accounting graduates are expected to have more knowledge on auditing, who represented 60% proxy of the users.For the purpose of the study, the four groups who are chosen as sample users are: (1) General investors (naive) (2) Students not completing any audit course (3) Students completing two (2) courses (Audits III) (IV) Articled students either level I or level II. The questionnaire comprised of two parts, were sent regarding three aspects: audit liability, audit reliability and materiality of audit opinion. It is found that the respondent who are closer to auditing concepts expect reasonably out of the auditors than the others. The knowledge in the respective fields affected the expectations both positively and negatively.Keyw ords: Expectation gap; audit liability; audit reliability; materiality of audit opinion; audit knowledge. Introduction: â€Å"Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria: Auditing should be done by a competent and independent third person† (Arens and Loebbecke 1988). The auditor in an audit opinion, certifies that the financial statements represent a true and fair view and are prepared in accordance with GAAP (Generally Accepted Accounting Principle) followed by the industry.The collapse of Lehman Brothers, an American bank with $691 billion in 15th September of 2008 along with subsequent bankruptcy of Washington Mutual Bank [$327. 9 billion] in September 26, 2008; General Motor [$91 billion] and CIT Group [$71 billion] in 2009 put the auditing profession and auditing itself into a severe challenge. Auditors’ prudent person concept or u nderperformance of the auditors and society’s over expectation individually or simultaneously result into audit expectation gap. Objectives of the Study Regarding Perpetual Expectation Gap: Expectation Gap was termed by Liggio in 1974 for the first time.Since then it is the significant differences regarding perceived materiality level between auditors and users of financial statements. The AICPA acknowledged the fact that -‘after considerable study of available evidence’ that ‘such a gap does exist’ (Cohen commission Report, AICPA 1978). From the subsequent definition provided by Arrington et al (1983), Monroe and Woodcliff 1993, the two major component was identified by Porter (1983 and 1993): (i)’reasonableness gap’ and (ii)’performance gap’.Reasonableness gap is the difference between what the society does expect the auditors to achieve and what they can reasonably expect to accomplish. Thus point of unreasonable expect ation comes. Performance gap is the difference between the responsibilities society reasonably expects out of audit and auditors’ performance. These gap widens as the role of audit increases. Now this study proceeds to answer the questions- who are the users feeling their expectations are not met and are those expectations reasonable in Bangladesh perspective? The study further tended to discover the impact of audit knowledge in reducing or increasing the gap.It is evident that more knowledgeable the users the closer gap. Reasonably naive investors are expected to seek more from audit report. Literature Review: From the birth of expectation gap, several studies have been conducted by the concerned specialists around the world. The findings were also centered to perpetual expectation gap however this was wider in some cases. In 1977, Baron et al investigated the differences in perceptions between auditors users of financial statement regarding auditor’s fraud detection duties revealed significant differences.In 1988, low et al conducted a study on audit expectation gap found difference in the area of fraud prevention, guaranteeing the accuracy of the financial statements, effective use of government funds management efficiency. In1992 1993, Humphery et al conducted a study regarding auditors’ role through a series of unstructured interviews, questionnaires mini case studies revealed insignificant differences audit functions but significant differences in regard to role of auditors.In June 2004, Javed Siddiqui Taslima Nasreen conducted a study â€Å"Audit expectation gap in Bangladesh: Perceptual differences between Accounting professionals students† and found a significant audit expectation gap. (Journal of Business Studies, University of Dhaka) In December 2004 the above specialist along with Al-amin conducted another study named â€Å"The Presence of a Reasonableness Gap? Students’ Perceptions Regarding Audit and t he Role of Audit Education in Bangladesh† (Journal of Business Studies,Vol. xxv, No. 2, December2004) and concluded somehow differently like –Knowledgeable students expected more unreasonably out of auditing.Methodology of the study: For the purpose of the study, the questionnaire method was applied . The questionnaire method despite its inherent shortcomings chosen appropriate for this study. Here four groups were selected. 20 questionnaires were sent to investors who are in general naive. Similar questionnaires were sent to 10 professionals who are under knowledge or Application level, to 10 students of Dept. of Accounting Information Systems (AIS), University of Dhaka (DU) who have just completed two Audit courses and another 10 questionnaires were sent to students who have no idea under same discipline.The issue of perceptions regarding audit is about measuring attitudes. For the purpose of this study, the seven-point Likert scale was used. Prior studies have used t he Likert scale for measuring the audit expectation gap in different countries (for example Schelluch 1996; Best et al 2001 etc. ) The response scale used for this study was- 1. Strongly agree 2. Moderately agree 3. Slightly agree 4. No opinion 5. Slightly disagree 6. Moderately disagree 7. Strongly disagree Strongly agree Strongly disagree 1. An auditor is a watchdog, not a bloodhound. 1234567 2.Auditor is responsible for audit failure, not for audit risk. 1234567 3. Auditor is responsible for detecting all fraud. 1234567 4. Auditing exists only because of legal binding. 1234567 5. The auditor is responsible for soundness in internal control1234567 6. The auditor is liable for maintaining accounting records. 1234567 7. The auditor is unbiased and objective. 1234567 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 1234567 9. The audit report provides assurance about the entity’s future performance. 234567 10. The auditor a grees with the accounting policies of the entity. 1234567 Analysis and Findings: Survey Analysis: Assessment Point-1: â€Å"The auditor is a watchdog, not a bloodhound† ‘Watchdog means a person or a group of people whose job is to check that companies are not doing anything illegal or ignoring people’s rights’ (www. oup. com) Bloodhound means person or group of people who find any inconsistency regarding the concerned areas. The BSAs contain objectives, requirements application and other explanatory material that are designed to support the auditor in obtaining reasonable assurance.The BSAs require that the auditor exercise professional judgment and maintain professional skepticism throughout the planning and performance of the audit among other things: ? Identify and assess risks of material misstatement, whether due to fraud error, based on an understanding of the entity its environment, including the entity’s internal control. ?Obtain suffici ent appropriate audit evidence about whether material misstatement exists, through designing and implementing appropriate responses to the assessed risks. From an opinion on the financial statements based on conclusions drawn from the audit evidence obtained. (BSA 200; Para-7) Therefore it is evident that this statement contributes to gap between auditors users of financial statement. Assessment Point-2: The Auditors are responsible for Audit failure, not for audit risk. Audit failure occurs when the auditor issues an erroneous audit opinion as the result of an underlying failure to comply with the requirements of generally accepted auditing standards (GAAS).Audit risk represents the risk that the auditor will conclude that the financial statements are fairly stated and an unqualified opinion can be issued when, in fact, they are materially misstated. Because auditors are able to gather evidence only on a test basis detecting well-concealed frauds can be extremely difficult, there is always some risk that the auditor will not uncover a uncover a material fraud even though the auditor complied with GAAS. (Arens Loebbecke) So, the statement affects audit expectations gap. Assessment Point-3: ‘The auditor is responsible for detecting all the fraud’.BSA 200, â€Å"Objective and General Principles Governing and Audit of Financial Statements,† clearly states the objectives of an audit- The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework. An audit conducted in accordance with BSAs is designed to provide reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error. (Paragraph 2, BSA 200)Assessment Point-4: â€Å"Audit exists only because of legal bindings†. Section 210 of the Company A ct, 1994 describes- ‘Every company shall, at each annual general meeting appoint an auditor or auditors to hold office from the conclusion of that meeting until the next annual general meeting and shall within seven days of the appointment, give intimation thereof to every auditor so appointed: Provided that, no person can be appointed auditor of any company unless his written consent has been obtained prior to such appointment or re-appointment. ’ The section seeks for statutory audit that must be complied.A twenty four (24) years study of Wanda A. Wallace on â€Å"The economic role of the Audit in free regulated market: A look back A look forward†, revealed that beyond legal requirement, the audit is very much significant. She clarified her argument from three (3) points of view- i) Stewardship hypothesis or Agency theory ii) Information Hypothesis iii) Insurance Hypothesis. Still 77% of the companies audit their financial statements. So it is expected to au dit financial statements beyond legal bindings. Assessment Point-5: ‘The auditor is responsible for soundness in internal control structure of the entity. â€Å"Internal control system† means all the policies and procedures (internal controls) adopted by the management of an entity to assist in achieving management’s objective of ensuring, as far as practicable, the orderly and efficient conduct of its business, including adherence to management policies, the safeguarding of asset , the prevention and detection of fraud and error ,the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information (BSA 400). However, during the course of the audit, the auditor has to assess the entity’s internal control system in order to identify audit risk.Assessment Point-6: ‘The auditor is liable for maintaining accounting records. ’ It has been made clear that it is not the responsibility of the auditor to prepare or to maintain the clients’ accounts. The audit report is also required to contain a paragraph specifying the responsibilities of the auditors-The report should include a statement that the financial statements are the responsibility of the entity’s management and a statement that the responsibility of the auditor is to express an opinion on the financial statements based on the audit (BSA700).Therefore, it affects the expectation gap as from naive point of view the statement seems accurate. Assessment Point-7: ‘The auditor is unbiased and objective. ’ Paragraph 1. 1 of the Code of Professional Ethics (2001) states – A professional accountant should be fair and should not allow prejudice or bias, conflict of interest or influence of others to override objectivity. Therefore, a society should reasonably expect the auditor to be unbiased objectivity. Assessment Point-8: ‘Auditor should provide absolute assurance about the material misst atement in financial statements. The primary objective of audit is to draw a conclusion on the fairness of the Financial Statements. The secondary objective is to detect errors and frauds. (BSA 200) The objective of an audit of financial statements is to enable the auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The form the audit conclusion takes is that auditors state whether the financial statement give a true and fair view. This is an expression of reasonable assurance. ICAB Manual) BSA 200, specifying the objectives of audit clearly mentions that the auditors only provide reasonable assurance and not absolute assurance regarding the absence of material misstatements. Assessment point 9: ‘The audit report provides assurance about the entity’s future performance. ’ When the auditors express an opinion, they only guarantee the absence of material misstatements and the conformance with accepted accounting practices. However, this is not an assurance regarding the future or current performance of the entity.As stated in BSA 200 Although the auditor’s opinion enhances the credibility of the financial statements, the user cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity. Assessment point 10: ‘The auditor agrees with the accounting policies of the entity. ’ As auditors provide opinion regarding true and fair representation of financial statements and therefore issue four types of audit report-(i) Standard unqualified Audit Report (ii) unqualified Audit Report (iii)Adverse Audit Report and (iv) No Report.In first and second cases the auditors agree with the accounting policies of the entity. Assessment point-11: ‘What do you expect from audit report? ’ Na ive (general) investors expect:†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Professional under level i and level ii expect :†¦. Findings of the study: Table-1: Responses of naive (general) investors. Assessment pointsReasonableness scoreMeanDeviation 1. An auditor is a watchdog, not a bloodhound. 7. 002. 724. 28 2. Auditor is responsible for audit failure, not for audit risk. 7. 004. 442. 56 3. Auditor is responsible for detecting all fraud. . 004. 122. 88 4. Auditing exists only because of legal binding. 7. 006. 030. 97 5. The auditor is responsible for soundness in internal control7. 005. 361. 64 6. The auditor is liable for maintaining accounting records. 7. 005. 571. 43 7. The auditor is unbiased and objective. 7. 005. 681. 32 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 7. 005. 231. 77 9. The audit report provides assurance about the entity’s future performance. 7. 006. 800. 20 10.The auditor agrees with the account ing policies of the entity. 7. 004. 392. 61 The table shows significant difference in the assessment point no: 1, 2,3,10. It reveals that naive investors seek or do believe auditor makes way for their decisions, i ,e; the general investors rely much on the auditors’ decision not critically analyzing the opinion but from a naive point of view. Table 2: Responses of Students not completing any audit course. Assessment pointsReasonableness scoreMeanDeviation 1. An auditor is a watchdog not a bloodhound. 7. 004. 092. 91 2.Auditor is responsible for audit failure, not for audit risk. 7. 003. 193. 81 3. Auditor is responsible for detecting all fraud. 7. 004. 922. 08 4. Auditing exists only because of legal binding. 7. 003. 773. 33 5. The auditor is responsible for soundness in internal control7. 005. 661. 44 6. The auditor is liable for maintaining accounting records. 7. 006. 570. 43 7. The auditor is unbiased and objective. 7. 003. 923. 08 8. Auditor should provide absolute assura nce about the material misstatements in financial statements. . 002. 414. 59 9. The audit report provides assurance about the entity’s future performance. 7. 004. 492. 51 10. The auditor agrees with the accounting policies of the entity. 7. 004. 042. 96 The table shows that statistically significant differences exist from the view point of students having no audit idea in terms of the assessment point no: 2,3,4,8. It indicates that they expect unreasonably from the auditors regarding their responsibilities of detecting and preventing all frauds and also auditors’ agreement with the entity’s accounting policies.Table 3: Responses of Students completing two (2) courses (Audits III). Assessment pointsReasonableness scoreMeanDeviation 1. An auditor is a watchdog not a bloodhound. 7. 005. 641. 36 2. Auditor is responsible for audit failure, not for audit risk. 7. 004. 982. 02 3. Auditor is responsible for detecting all fraud. 7. 003. 873. 13 4. Auditing exists only b ecause of legal binding. 7. 005. 111. 89 5. The auditor is responsible for soundness in internal control7. 004. 892. 11 6. The auditor is liable for maintaining accounting records. . 006. 010. 99 7. The auditor is unbiased and objective. 7. 004. 922. 08 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 7. 004. 592. 41 9. The audit report provides assurance about the entity’s future performance. 7. 002. 594. 41 10. The auditor agrees with the accounting policies of the entity. 7. 005. 581. 42 Table 3 presents the study results out of students who completed two audit courses. Significant gap was found in the point that audit report provides prediction of future performances of any entity.Again in detecting and preventing all fraud of any entity. In respect of some of the six audit threats, the auditors’ objectivity and neutrality was questioned resulting in some expectation gap. Table 4: Responses of Articled students either level I or level II. Assessment pointsReasonableness scoreMeanDeviation 1. An auditor is a watchdog not a bloodhound. 7. 006. 810. 19 2. Auditor is responsible for audit failure, not for audit risk. 7. 006. 800. 20 3. Auditor is responsible for detecting all fraud. 7. 002. 024. 98 4. Auditing exists only because of legal binding. . 005. 241. 76 5. The auditor is responsible for soundness in internal control7. 005. 911. 09 6. The auditor is liable for maintaining accounting records. 7. 000. 896. 11 7. The auditor is unbiased and objective. 7. 006. 870. 13 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 7. 001. 315. 69 9. The audit report provides assurance about the entity’s future performance. 7. 004. 812. 19 10. The auditor agrees with the accounting policies of the entity. 7. 002. 114. 89The table shows the survey results from professional students who are from level I and level II of professional accountancy. He re the respondents were in line to set a expectation ceiling. Table -5: Showing the deviations between four respondent groups. Assessment pointsDeviation Table-1Deviation Table-2Deviation Table-3Deviation Table-4 1. An auditor is a watchdog not a bloodhound. 4. 282. 911. 360. 19 2. Auditor is responsible for audit failure, not for audit risk. 2. 563. 812. 020. 20 3. Auditor is responsible for detecting all fraud. 2. 882. 083. 134. 98 4. Auditing exists only because of legal binding. . 973. 331. 891. 76 5. The auditor is responsible for soundness in internal control1. 641. 442. 111. 09 6. The auditor is liable for maintaining accounting records. 1. 430. 430. 996. 11 7. The auditor is unbiased and objective. 1. 323. 082. 080. 13 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 1. 774. 592. 415. 69 9. The audit report provides assurance about the entity’s future performance. 0. 202. 514. 412. 19 10. The auditor agrees with th e accounting policies of the entity. 2. 612. 961. 424. 89We the group ‘CRYSTAL HEART’ conducted this study to address whether the perpetual audit expectation gap between the auditors and the users of financial statements is reasonable and how audit knowledge provided by Dept. of Accounting and Information Systems of University of Dhaka affected this gap. The study were mainly concentrated on identifying audit expectation gap in the areas of audit liability of the auditors, audit reliability from the viewpoint of naive (general) investors, students who have no audit knowledge or have taken at least two audit courses and professionals and materiality of audit report to them.The study revealed the presence of audit expectation gap in Bangladesh. In the area of auditors’ responsibilities the naive (general) investors putting the audit knowledge less students second in row expected much more i,e; unreasonably out of the auditors. The professionals’ responses in dicated their responsibilities were defined in different standards. Another area of this study regarding audit reliability showed a wide gap from each of the four (4) respondent groups. As the auditors work on sampling base, and audit risk is subject to well-organized fraud from the past if the management.Also self-interest threat, review threats are still considerable, the gap in the sense of reliability comprised of a big portion. The other sector of the survey- audit report’s materiality revealed that the decision makers out of the society did not depend much on audit report i,e; the majority portion lacks analysis ability who constitute the expectation floor much away from the ceiling set by the audit assurance providers. Although almost significant portion of respondent considered audit report’s materiality contributing to widen the gap.We also found knowledge on auditing helps in some regard but not to the extent that professionals considered. Conclusion: The stu dy attempted on addressing audit expectation gap in Bangladesh. Further, it assessed whether and how much knowledge on the concerned field affects this gap. The students of University of Dhaka under Dept. of Accounting Information Systems and students under ICAB were proxied on behalf of the users, on the presumption that they are most knowledgeable among the society.The findings of the study reveals the existence of expectation gap, some how it is wider in some aspects and predict a much more gap in terms of the people of the society. It also indicated that so far the students go away from their courses they merge gradually with the general people that predict future expectation gap to be wider. So, future studies should concentrate on clarifying the riskiness of audit by identifying clear sectors of audit expectation gap. The Existence of Audit Expectation Gap Essay Example The Existence of Audit Expectation Gap Essay The study investigates the existence of audit expectation gap in relation to society’s unreasonable expectations out of auditing in Bangladesh. This also identified the effects of auditing knowledge on the gap. Among all the classes of our society the accounting graduates are expected to have more knowledge on auditing, who represented 60% proxy of the users.For the purpose of the study, the four groups who are chosen as sample users are: (1) General investors (naive) (2) Students not completing any audit course (3) Students completing two (2) courses (Audits III) (IV) Articled students either level I or level II. The questionnaire comprised of two parts, were sent regarding three aspects: audit liability, audit reliability and materiality of audit opinion. It is found that the respondent who are closer to auditing concepts expect reasonably out of the auditors than the others. The knowledge in the respective fields affected the expectations both positively and negatively.Keyw ords: Expectation gap; audit liability; audit reliability; materiality of audit opinion; audit knowledge. Introduction: â€Å"Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria: Auditing should be done by a competent and independent third person† (Arens and Loebbecke 1988). The auditor in an audit opinion, certifies that the financial statements represent a true and fair view and are prepared in accordance with GAAP (Generally Accepted Accounting Principle) followed by the industry.The collapse of Lehman Brothers, an American bank with $691 billion in 15th September of 2008 along with subsequent bankruptcy of Washington Mutual Bank [$327. 9 billion] in September 26, 2008; General Motor [$91 billion] and CIT Group [$71 billion] in 2009 put the auditing profession and auditing itself into a severe challenge. Auditors’ prudent person concept or u nderperformance of the auditors and society’s over expectation individually or simultaneously result into audit expectation gap. Objectives of the Study Regarding Perpetual Expectation Gap: Expectation Gap was termed by Liggio in 1974 for the first time.Since then it is the significant differences regarding perceived materiality level between auditors and users of financial statements. The AICPA acknowledged the fact that -‘after considerable study of available evidence’ that ‘such a gap does exist’ (Cohen commission Report, AICPA 1978). From the subsequent definition provided by Arrington et al (1983), Monroe and Woodcliff 1993, the two major component was identified by Porter (1983 and 1993): (i)’reasonableness gap’ and (ii)’performance gap’.Reasonableness gap is the difference between what the society does expect the auditors to achieve and what they can reasonably expect to accomplish. Thus point of unreasonable expect ation comes. Performance gap is the difference between the responsibilities society reasonably expects out of audit and auditors’ performance. These gap widens as the role of audit increases. Now this study proceeds to answer the questions- who are the users feeling their expectations are not met and are those expectations reasonable in Bangladesh perspective? The study further tended to discover the impact of audit knowledge in reducing or increasing the gap.It is evident that more knowledgeable the users the closer gap. Reasonably naive investors are expected to seek more from audit report. Literature Review: From the birth of expectation gap, several studies have been conducted by the concerned specialists around the world. The findings were also centered to perpetual expectation gap however this was wider in some cases. In 1977, Baron et al investigated the differences in perceptions between auditors users of financial statement regarding auditor’s fraud detection duties revealed significant differences.In 1988, low et al conducted a study on audit expectation gap found difference in the area of fraud prevention, guaranteeing the accuracy of the financial statements, effective use of government funds management efficiency. In1992 1993, Humphery et al conducted a study regarding auditors’ role through a series of unstructured interviews, questionnaires mini case studies revealed insignificant differences audit functions but significant differences in regard to role of auditors.In June 2004, Javed Siddiqui Taslima Nasreen conducted a study â€Å"Audit expectation gap in Bangladesh: Perceptual differences between Accounting professionals students† and found a significant audit expectation gap. (Journal of Business Studies, University of Dhaka) In December 2004 the above specialist along with Al-amin conducted another study named â€Å"The Presence of a Reasonableness Gap? Students’ Perceptions Regarding Audit and t he Role of Audit Education in Bangladesh† (Journal of Business Studies,Vol. xxv, No. 2, December2004) and concluded somehow differently like –Knowledgeable students expected more unreasonably out of auditing.Methodology of the study: For the purpose of the study, the questionnaire method was applied . The questionnaire method despite its inherent shortcomings chosen appropriate for this study. Here four groups were selected. 20 questionnaires were sent to investors who are in general naive. Similar questionnaires were sent to 10 professionals who are under knowledge or Application level, to 10 students of Dept. of Accounting Information Systems (AIS), University of Dhaka (DU) who have just completed two Audit courses and another 10 questionnaires were sent to students who have no idea under same discipline.The issue of perceptions regarding audit is about measuring attitudes. For the purpose of this study, the seven-point Likert scale was used. Prior studies have used t he Likert scale for measuring the audit expectation gap in different countries (for example Schelluch 1996; Best et al 2001 etc. ) The response scale used for this study was- 1. Strongly agree 2. Moderately agree 3. Slightly agree 4. No opinion 5. Slightly disagree 6. Moderately disagree 7. Strongly disagree Strongly agree Strongly disagree 1. An auditor is a watchdog, not a bloodhound. 1234567 2.Auditor is responsible for audit failure, not for audit risk. 1234567 3. Auditor is responsible for detecting all fraud. 1234567 4. Auditing exists only because of legal binding. 1234567 5. The auditor is responsible for soundness in internal control1234567 6. The auditor is liable for maintaining accounting records. 1234567 7. The auditor is unbiased and objective. 1234567 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 1234567 9. The audit report provides assurance about the entity’s future performance. 234567 10. The auditor a grees with the accounting policies of the entity. 1234567 Analysis and Findings: Survey Analysis: Assessment Point-1: â€Å"The auditor is a watchdog, not a bloodhound† ‘Watchdog means a person or a group of people whose job is to check that companies are not doing anything illegal or ignoring people’s rights’ (www. oup. com) Bloodhound means person or group of people who find any inconsistency regarding the concerned areas. The BSAs contain objectives, requirements application and other explanatory material that are designed to support the auditor in obtaining reasonable assurance.The BSAs require that the auditor exercise professional judgment and maintain professional skepticism throughout the planning and performance of the audit among other things: ? Identify and assess risks of material misstatement, whether due to fraud error, based on an understanding of the entity its environment, including the entity’s internal control. ?Obtain suffici ent appropriate audit evidence about whether material misstatement exists, through designing and implementing appropriate responses to the assessed risks. From an opinion on the financial statements based on conclusions drawn from the audit evidence obtained. (BSA 200; Para-7) Therefore it is evident that this statement contributes to gap between auditors users of financial statement. Assessment Point-2: The Auditors are responsible for Audit failure, not for audit risk. Audit failure occurs when the auditor issues an erroneous audit opinion as the result of an underlying failure to comply with the requirements of generally accepted auditing standards (GAAS).Audit risk represents the risk that the auditor will conclude that the financial statements are fairly stated and an unqualified opinion can be issued when, in fact, they are materially misstated. Because auditors are able to gather evidence only on a test basis detecting well-concealed frauds can be extremely difficult, there is always some risk that the auditor will not uncover a uncover a material fraud even though the auditor complied with GAAS. (Arens Loebbecke) So, the statement affects audit expectations gap. Assessment Point-3: ‘The auditor is responsible for detecting all the fraud’.BSA 200, â€Å"Objective and General Principles Governing and Audit of Financial Statements,† clearly states the objectives of an audit- The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework. An audit conducted in accordance with BSAs is designed to provide reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error. (Paragraph 2, BSA 200)Assessment Point-4: â€Å"Audit exists only because of legal bindings†. Section 210 of the Company A ct, 1994 describes- ‘Every company shall, at each annual general meeting appoint an auditor or auditors to hold office from the conclusion of that meeting until the next annual general meeting and shall within seven days of the appointment, give intimation thereof to every auditor so appointed: Provided that, no person can be appointed auditor of any company unless his written consent has been obtained prior to such appointment or re-appointment. ’ The section seeks for statutory audit that must be complied.A twenty four (24) years study of Wanda A. Wallace on â€Å"The economic role of the Audit in free regulated market: A look back A look forward†, revealed that beyond legal requirement, the audit is very much significant. She clarified her argument from three (3) points of view- i) Stewardship hypothesis or Agency theory ii) Information Hypothesis iii) Insurance Hypothesis. Still 77% of the companies audit their financial statements. So it is expected to au dit financial statements beyond legal bindings. Assessment Point-5: ‘The auditor is responsible for soundness in internal control structure of the entity. â€Å"Internal control system† means all the policies and procedures (internal controls) adopted by the management of an entity to assist in achieving management’s objective of ensuring, as far as practicable, the orderly and efficient conduct of its business, including adherence to management policies, the safeguarding of asset , the prevention and detection of fraud and error ,the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information (BSA 400). However, during the course of the audit, the auditor has to assess the entity’s internal control system in order to identify audit risk.Assessment Point-6: ‘The auditor is liable for maintaining accounting records. ’ It has been made clear that it is not the responsibility of the auditor to prepare or to maintain the clients’ accounts. The audit report is also required to contain a paragraph specifying the responsibilities of the auditors-The report should include a statement that the financial statements are the responsibility of the entity’s management and a statement that the responsibility of the auditor is to express an opinion on the financial statements based on the audit (BSA700).Therefore, it affects the expectation gap as from naive point of view the statement seems accurate. Assessment Point-7: ‘The auditor is unbiased and objective. ’ Paragraph 1. 1 of the Code of Professional Ethics (2001) states – A professional accountant should be fair and should not allow prejudice or bias, conflict of interest or influence of others to override objectivity. Therefore, a society should reasonably expect the auditor to be unbiased objectivity. Assessment Point-8: ‘Auditor should provide absolute assurance about the material misst atement in financial statements. The primary objective of audit is to draw a conclusion on the fairness of the Financial Statements. The secondary objective is to detect errors and frauds. (BSA 200) The objective of an audit of financial statements is to enable the auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The form the audit conclusion takes is that auditors state whether the financial statement give a true and fair view. This is an expression of reasonable assurance. ICAB Manual) BSA 200, specifying the objectives of audit clearly mentions that the auditors only provide reasonable assurance and not absolute assurance regarding the absence of material misstatements. Assessment point 9: ‘The audit report provides assurance about the entity’s future performance. ’ When the auditors express an opinion, they only guarantee the absence of material misstatements and the conformance with accepted accounting practices. However, this is not an assurance regarding the future or current performance of the entity.As stated in BSA 200 Although the auditor’s opinion enhances the credibility of the financial statements, the user cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity. Assessment point 10: ‘The auditor agrees with the accounting policies of the entity. ’ As auditors provide opinion regarding true and fair representation of financial statements and therefore issue four types of audit report-(i) Standard unqualified Audit Report (ii) unqualified Audit Report (iii)Adverse Audit Report and (iv) No Report.In first and second cases the auditors agree with the accounting policies of the entity. Assessment point-11: ‘What do you expect from audit report? ’ Na ive (general) investors expect:†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Professional under level i and level ii expect :†¦. Findings of the study: Table-1: Responses of naive (general) investors. Assessment pointsReasonableness scoreMeanDeviation 1. An auditor is a watchdog, not a bloodhound. 7. 002. 724. 28 2. Auditor is responsible for audit failure, not for audit risk. 7. 004. 442. 56 3. Auditor is responsible for detecting all fraud. . 004. 122. 88 4. Auditing exists only because of legal binding. 7. 006. 030. 97 5. The auditor is responsible for soundness in internal control7. 005. 361. 64 6. The auditor is liable for maintaining accounting records. 7. 005. 571. 43 7. The auditor is unbiased and objective. 7. 005. 681. 32 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 7. 005. 231. 77 9. The audit report provides assurance about the entity’s future performance. 7. 006. 800. 20 10.The auditor agrees with the account ing policies of the entity. 7. 004. 392. 61 The table shows significant difference in the assessment point no: 1, 2,3,10. It reveals that naive investors seek or do believe auditor makes way for their decisions, i ,e; the general investors rely much on the auditors’ decision not critically analyzing the opinion but from a naive point of view. Table 2: Responses of Students not completing any audit course. Assessment pointsReasonableness scoreMeanDeviation 1. An auditor is a watchdog not a bloodhound. 7. 004. 092. 91 2.Auditor is responsible for audit failure, not for audit risk. 7. 003. 193. 81 3. Auditor is responsible for detecting all fraud. 7. 004. 922. 08 4. Auditing exists only because of legal binding. 7. 003. 773. 33 5. The auditor is responsible for soundness in internal control7. 005. 661. 44 6. The auditor is liable for maintaining accounting records. 7. 006. 570. 43 7. The auditor is unbiased and objective. 7. 003. 923. 08 8. Auditor should provide absolute assura nce about the material misstatements in financial statements. . 002. 414. 59 9. The audit report provides assurance about the entity’s future performance. 7. 004. 492. 51 10. The auditor agrees with the accounting policies of the entity. 7. 004. 042. 96 The table shows that statistically significant differences exist from the view point of students having no audit idea in terms of the assessment point no: 2,3,4,8. It indicates that they expect unreasonably from the auditors regarding their responsibilities of detecting and preventing all frauds and also auditors’ agreement with the entity’s accounting policies.Table 3: Responses of Students completing two (2) courses (Audits III). Assessment pointsReasonableness scoreMeanDeviation 1. An auditor is a watchdog not a bloodhound. 7. 005. 641. 36 2. Auditor is responsible for audit failure, not for audit risk. 7. 004. 982. 02 3. Auditor is responsible for detecting all fraud. 7. 003. 873. 13 4. Auditing exists only b ecause of legal binding. 7. 005. 111. 89 5. The auditor is responsible for soundness in internal control7. 004. 892. 11 6. The auditor is liable for maintaining accounting records. . 006. 010. 99 7. The auditor is unbiased and objective. 7. 004. 922. 08 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 7. 004. 592. 41 9. The audit report provides assurance about the entity’s future performance. 7. 002. 594. 41 10. The auditor agrees with the accounting policies of the entity. 7. 005. 581. 42 Table 3 presents the study results out of students who completed two audit courses. Significant gap was found in the point that audit report provides prediction of future performances of any entity.Again in detecting and preventing all fraud of any entity. In respect of some of the six audit threats, the auditors’ objectivity and neutrality was questioned resulting in some expectation gap. Table 4: Responses of Articled students either level I or level II. Assessment pointsReasonableness scoreMeanDeviation 1. An auditor is a watchdog not a bloodhound. 7. 006. 810. 19 2. Auditor is responsible for audit failure, not for audit risk. 7. 006. 800. 20 3. Auditor is responsible for detecting all fraud. 7. 002. 024. 98 4. Auditing exists only because of legal binding. . 005. 241. 76 5. The auditor is responsible for soundness in internal control7. 005. 911. 09 6. The auditor is liable for maintaining accounting records. 7. 000. 896. 11 7. The auditor is unbiased and objective. 7. 006. 870. 13 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 7. 001. 315. 69 9. The audit report provides assurance about the entity’s future performance. 7. 004. 812. 19 10. The auditor agrees with the accounting policies of the entity. 7. 002. 114. 89The table shows the survey results from professional students who are from level I and level II of professional accountancy. He re the respondents were in line to set a expectation ceiling. Table -5: Showing the deviations between four respondent groups. Assessment pointsDeviation Table-1Deviation Table-2Deviation Table-3Deviation Table-4 1. An auditor is a watchdog not a bloodhound. 4. 282. 911. 360. 19 2. Auditor is responsible for audit failure, not for audit risk. 2. 563. 812. 020. 20 3. Auditor is responsible for detecting all fraud. 2. 882. 083. 134. 98 4. Auditing exists only because of legal binding. . 973. 331. 891. 76 5. The auditor is responsible for soundness in internal control1. 641. 442. 111. 09 6. The auditor is liable for maintaining accounting records. 1. 430. 430. 996. 11 7. The auditor is unbiased and objective. 1. 323. 082. 080. 13 8. Auditor should provide absolute assurance about the material misstatements in financial statements. 1. 774. 592. 415. 69 9. The audit report provides assurance about the entity’s future performance. 0. 202. 514. 412. 19 10. The auditor agrees with th e accounting policies of the entity. 2. 612. 961. 424. 89We the group ‘CRYSTAL HEART’ conducted this study to address whether the perpetual audit expectation gap between the auditors and the users of financial statements is reasonable and how audit knowledge provided by Dept. of Accounting and Information Systems of University of Dhaka affected this gap. The study were mainly concentrated on identifying audit expectation gap in the areas of audit liability of the auditors, audit reliability from the viewpoint of naive (general) investors, students who have no audit knowledge or have taken at least two audit courses and professionals and materiality of audit report to them.The study revealed the presence of audit expectation gap in Bangladesh. In the area of auditors’ responsibilities the naive (general) investors putting the audit knowledge less students second in row expected much more i,e; unreasonably out of the auditors. The professionals’ responses in dicated their responsibilities were defined in different standards. Another area of this study regarding audit reliability showed a wide gap from each of the four (4) respondent groups. As the auditors work on sampling base, and audit risk is subject to well-organized fraud from the past if the management.Also self-interest threat, review threats are still considerable, the gap in the sense of reliability comprised of a big portion. The other sector of the survey- audit report’s materiality revealed that the decision makers out of the society did not depend much on audit report i,e; the majority portion lacks analysis ability who constitute the expectation floor much away from the ceiling set by the audit assurance providers. Although almost significant portion of respondent considered audit report’s materiality contributing to widen the gap.We also found knowledge on auditing helps in some regard but not to the extent that professionals considered. Conclusion: The stu dy attempted on addressing audit expectation gap in Bangladesh. Further, it assessed whether and how much knowledge on the concerned field affects this gap. The students of University of Dhaka under Dept. of Accounting Information Systems and students under ICAB were proxied on behalf of the users, on the presumption that they are most knowledgeable among the society.The findings of the study reveals the existence of expectation gap, some how it is wider in some aspects and predict a much more gap in terms of the people of the society. It also indicated that so far the students go away from their courses they merge gradually with the general people that predict future expectation gap to be wider. So, future studies should concentrate on clarifying the riskiness of audit by identifying clear sectors of audit expectation gap.

AP Government Chapter 2 Summary Essay Essay Example

AP Government Chapter 2 Summary Essay Essay Example AP Government Chapter 2 Summary Essay Essay AP Government Chapter 2 Summary Essay Essay Within the first pages of this chapter. we are introduced with the subject of the fundamental law and actions of Gregory Lee Johnson. The instance of Gregory Lee Johnson is about that of him firing an American flag and protesting that when the authorities became involved. it was against his freedom of address. This is where the fundamental law of the United States comes into drama and supersedes the ordinary jurisprudence. The inquiry though. what precisely is a fundamental law? A fundamental law is a nation’s basic Torahs. Basically it creates political establishments. provides rights for citizens and holds power within the authorities. The fundamental law besides holds the unwritten traditions and case in points that have been established. Most people do non ever hold with how the fundamental law is written and don’t ever agree with how the authorities is ran. but this fundamental law is the footing of how all things are ran. Following is the Declaration of Independence. Between 1775 and 1776 there was a enormous sum of discontent with the English and the Continental Congress was in session for that uninterrupted twelvemonth. When all the work forces were coming up with thoughts and a footing for the Declaration of Independence. most thoughts and propositions were adopted from John Locke who argued that worlds have all natural rights and are non dependent upon the authorities. Later this Declaration was written chiefly by Thomas Jefferson and adopted on July 4th. 1776. Basically this was written to denote and warrant the revolution that was go oning. Last. all the settlers needed foreign aid to conquest the most powerful state in the universe. Traveling back to to the full understand Locke and his thoughts. we take a expression at the thought that Locke was one of the most influential philosophers of this clip. John Locke built most of his doctrine on the thought of natural rights. Natural rights are rights built-in of people and who are non dependent on the authorities. Besides. John argued that the authorities should be built upon the consent of the governed. intending that people agree on who their swayersare. He besides argued that our state should hold a limited authorities so that there are limitations on what a swayer can make. As Locke was coming up with his doctrine. he came up with a superb thought that authoritiess should hold standing Torahs in which people know if an act is acceptable or non before making it. Now we come to the point of the authorities the failed. Congress was needed to do a program for the lasting brotherhood of the provinces and the first program to the fundamental law was the Articles of Confederation. The Articles merely ab initio established a legislative assembly with one house which was a large job at the clip and would be a large job today. There was no president at the clip. no national tribunal and the powers were highly limited for the national legislative assembly. After the provinces ratified this Article. jobs were still continuing. This included that Congress was merely able to keep an ground forces and naval forces. no more. All in all. Congress had no power. The lone advantage to the Articles of alliance was that when the new Constitution was written. the authors knew the things to avoid. Next was the issue of economic convulsion and the Shays rebellion. After the war. many husbandmans were left with a debt that could non be paid and were threatened that their farms would be lost. So in order to seek and pay this. many printed paper money which was worthless and tried to pay the outstanding debt back. Now the husbandmans felt a suspiration of alleviation when the Shays rebellion took topographic point. This was a series of onslaughts on courthouses to forestall the Judgess from holding husbandmans and their households foreclose on the farms. Now we officially decided to do a fundamental law at the Philadelphia convention. Fifty five delegates were chosen to compose what became the U. S. Constitution. Most these people were affluent plantation owners or successful merchandisers and attorneies. Most issue differed in the facet of arguments on big-issues to the opportunism of really little issues. Most work forces in fact did non portion the same political facet and some issues arose from this. In fact. all these work forces had a really misanthropic position point of human nature and believed that work forces love power. As the words of this papers were written. cabals arose up. Cabals are parties or involvement groups. Most of the delegates believed that if a authorities is ran by cabals. the authorities would be prone to instability. dictatorship and that of force. So. within the Declaration of Independence. there are three issues that arise. First was the issue of equality. This issue was fundamentally that of provinces coming up with different programs and trusting it would work. The New Jersey Plan. the Virginia Plan and the Connecticut Compromise were all different in facets of what should be done. Another issue was that of the economic system. The authors of the Constitution committed to a strong national authorities and agreed that the economic system was in complete catastrophe and confusion. The job was that paper money was worthless in some provinces and Congress was holding issues raising money due to the fact the economic system was in a recession. And in conclusion were the rights of an person. The Laminitiss agreed that it was of import to safeguard individuality and maintain menaces off from personal freedom. The Fundamental law offers protections. including that of continuing the right to a test by jury and that of non looking at a person’s faith to keep back them from a governmental place. Now we take a expression at the confirmation of the Constitution. In order for this Fundamental law to be processed. it needed to be ratified by nine of the 13 provinces. But there were jobs that occurred for this to be ratified because there were Federalists and anti-federalist. Federalists supported the Constitution and anti-federalists did non. This is where the large issue arose. Some of the differences these groups faced were one being that anti-federalists preferred a strong authorities while the Federalists preferred a weak 1. Another job was that the anti-federalists wanted a direct election of governmental functionaries and the Federalists did non. Last was the inclusion of the Bill of Rights. The Bill of Rights was the first 10 amendments to the Constitution in response to the concerns of the anti-federalists. The amendments really give us the basic autonomies. that of freedom of address or faith. Yet the route to the Constitution and the confirmation of it was non easy. the work of these work forces made it possible and fought to do it work. Without the work of these work forces. We would non be where we are today and life as we know it would be wholly different.

Stereotypes of Italian Americans in Film and Television

Stereotypes of Italian Americans in Film and Television Italian Americans  may be European in ancestry, but they were not always treated as white in the United States, as the pervasive stereotypes about them demonstrate. Not only did Italian immigrants to America face employment discrimination in their adopted homeland, but they also faced violence by whites who viewed them as â€Å"different.† Because of their once marginalized status in this country, ethnic stereotypes of Italians persist in film and television. On the big and small screen, alike, Italian Americans are all too often portrayed as mobsters, thugs and peasants hawking spaghetti sauce. While Italian Americans have made great strides in U.S. society, their characterization in popular culture remains stereotypical and troublesome. Mobsters Fewer than .0025 percent of Italian Americans are involved in organized crime, according to the  Italian American News website. But one would be hard-pressed to know that from watching Hollywood television shows and movies, where just about every Italian family has mob ties. In addition to films such as â€Å"The Godfather,† â€Å"Goodfellas,† â€Å"Casino† and â€Å"Donnie Brasco,† television shows such as  Ã¢â‚¬Å"The Sopranos,† â€Å"Growing Up Gotti† and â€Å"Mob Wives† have perpetuated the idea that Italian Americans and organized crime go hand-in-hand. While many of these films and shows  have won critical praise, they do little to complicate the image Italian Americans have in popular culture. Food-Making  Peasants Italian cuisine is among the most popular in the United States. Accordingly, a number of television commercials depict Italians and Italian  Americans flipping pizzas, stirring tomato sauce and squashing grapes. In many of these commercials, Italian Americans are portrayed as heavily accented, robust peasants. The Italian American News website describes how a Ragu commercial features â€Å"several elderly, overweight Italian American women in housedresses [who] are so delighted with Ragu’s meat sauce that they turn somersaults and play leapfrog in a meadow.† An undue amount of food ads portray Italian women as â€Å"elderly, overweight housewives and grandmothers wearing black dresses, housecoats or aprons,† the site reports. â€Å"Jersey Shore† When MTV reality series â€Å"Jersey Shore† debuted, it became a pop culture sensation. Viewers of all ages and ethnic backgrounds faithfully tuned in to watch the group of mostly Italian American friends hit the bar scene, work out at the gym, tan and do laundry. But  prominent Italian-Americans protested  that the bouffant-haired stars of the show- self-described Guidos and Guidettes- were spreading  negative stereotypes about Italians. Joy Behar,  co-host of ABC’s â€Å"The View,† said that â€Å"Jersey Shore† did not represent her culture. â€Å"I do have a master’s degree, so a person like me is rather annoyed with a show like that because I went to college, you know, to better myself, and then these idiots come out and make Italians look bad,† she said. â€Å"It’s awful. They should go to Firenze and Rome and Milano and see what Italians really did in this world. It’s irritating.† Bigoted Thugs Anyone familiar with Spike Lee’s films knows that he has persistently depicted Italian Americans as dangerous, racist thugs from New York City’s working class. Italian Americans such as these can be found in a number of Spike Lee films, most notably â€Å"Jungle Fever,† â€Å"Do The Right Thing† and â€Å"Summer of Sam.† When Lee criticized Django Unchained  director Quentin Tarantino for turning slavery into a spaghetti Western,  Italian groups called him a hypocrite because of the thread of anti-Italian bias that runs through his films, they said. â€Å"When it comes to Italian Americans, Spike Lee has never done the right thing,† said Andre DiMino, president of the Italian American One Voice Coalition. â€Å"One wonders if Spike Lee is indeed a racist who hates Italians and why he harbors a grudge.† One Voice voted Lee into its Hall of Shame because of his portrayals of Italian Americans. In particular, the group criticized â€Å"Summer of Sam† because the movie â€Å"descends into a panoply of negative character portrayals, with Italian Americans as mobsters, drug dealers, drug addicts, racists, deviants, buffoons, bimbos, and sex-crazed fiends.†

Positivism Essay Example | Topics and Well Written Essays - 2000 words

Positivism - Essay Example Legal systems are not static, immutable structures but rather mutable, and ever-changing organisms. The fact that they are constantly changing means that some constancy as regards to the need to obey the "rules" of a legal system is needed. Otherwise there is chaos. The apparent paradox within the idea that "the mere fact that a rule is just or reasonable will not make it a law" and also, "nor does the injustice of a rule demonstrate that it is not a law" is in fact satisfied by an understanding that laws are, by their nature, limited in scope. Laws cover a finite number of situations whereas the experience of life for the series of individual human beings that make up a society is infinite. Thus it might well be "just" and/or "reasonable" to have a rule that people should be "kind to one another", but this will not make such a law feasible. Conversely, a rule that says that people of different races cannot marry (as occurred in the US South) is not made invalid as a law just because it is unjust. The morality (or otherwise) of a rule is, within the positivist sense, irrelevant to whether or not it is a law. It is a law because it is held within a complex legal structure that defines it as "law". If laws are essentially arbitrary in nature, why should citizens of ... The citizen gives up his "freedom" to do whatever he wants, and thus to break certain laws, in exchange for the government's promise to protect his/her safety. Thus a citizen stops at a red light - thus giving up his innate "freedom" to pass through it - in exchange for the government enforcing red light laws that will enable him to safely drive down the street when the light turns green. This is a very 'modern' theory of obedience to rules and laws, based as it is upon the idea that the government and its people have essentially mutual interests. Within Rousseau's vision, the State clearly exists to serve the People. Some earlier theories of jurisprudence relied upon more authoritarian principles of law obedience that, despite their age, still have relevance today. John Austin, with his The Province of Jurisprudence Determined (1832) suggested the idea of "habitual obedience", that is obedience given to a sovereign (or perhaps elected government) based upon a fear of sanctions. Crudely, people obey the law because they fear the consequences if they do not. On a superficial level Austin's ideas seem self-evident: people do avoid breaking the law because of the consequences if they do on an individual level. However, if a whole system of laws is based solely (or nearly completely) on "habitual obedience" then it is by nature fragile and ripe for change. A frightened people has no loyalty to the system of laws other than that which is forced upon them. If they get the chance to successfully rise up, or if another member of the ruling class sees a chance at taking over, then it is likely to occur. Habitual obedience occurs within totalitarian states and dictatorships, but these are often short-lived, while superficially

Professional Sports Essay Example | Topics and Well Written Essays - 750 words

Professional Sports - Essay Example The analysis of the advertising campaign made it evident that NHL’s â€Å"Inside the Warrior† campaign is an example of exploring the crisis masculinity in the field of sports. The articles made it evident that without the presence of a masculine character in sports, the success of that is a cause of concern. In the similar milieu, the NHL’s success will be in doubt for public consumption, without the presence of a masculine figure. A number of scholars have argued that the presence of masculine character is vital in every field so as to fulfill the objectives and serve the purpose. In the words of Connell, 2005; Edwards, 2006; Messner, 1992, â€Å"MacInnes and other scholars within sociological and cultural studies suggest that men, both individually and collectively, are experiencing a displacement of male power/privilege regarding their customary roles in institutions such as politics, employment, education, and family.† Despite several literature debat es pertaining to the veracity, scenery, and potential effects of a crisis of masculinity remain unresolved. Whannel (1999) suggests, â€Å"Whether or not there is a crisis, there certainly is a lot of talk of one† (p. 254). In the next half of the study, a critique of the article that describes the impact of masculinity crisis in the field of sports will be done. CRITIQUE At the outset, I would like to throw light on the fact that sport is medium that provides man to prove his masculinity. I would not compare the levels to which different sports offer different levels of masculinity, but what I would like to shed light upon is the role played by hockey in showcasing one’s masculinity or the other way where an individual gets the opportunity to reflect upon his masculine ability. I agree with the thoughts put forward in the article that the visual representation in the form of looks and appearance are extremely important. As mentioned in the article that â€Å"The visu al representations of men circulated by the media, including those available through advertising and marketing campaigns, provide benchmarks of masculinity against which some men measure themselves† clearly exemplifies the statement made above is true. However, the role of the promotional media is important as they are the one who are responsible for creating the image of the sports person. On the contrary a good image always does not resemble a masculine image and the question of masculine image is also a subject of debate among the scholars and practitioners around the world. Arguably, the various forms of masculinity portrayed through advertising can contribute to social constructions of the crisis of masculinity. According to my opinion masculinity can be conceptualized in a number of forms and one of forms which I believe is the sportsperson’s ability to appeal to the audience. Hence I agree to the articles where it mentions masculinity â€Å"involves persuasion o f the greater part of the population, particularly through the media, and the organization of social institutions in ways that appear ‘

Thoughts about climate change Essay Example for Free

Thoughts about climate change Essay The world has over the last century gone through big changes. This does not only concern the changes in technology but also how countries nowadays are able to interact with each other. The new technology have mad it possible to transfer and spread information faster than ever before. These changes have lead to huge possibilities when it comes to researches, to do researches that earlier have not been doable. For example when it comes to knowledge about illnesses and health. Earlier people died from deceases that the healthcare today has the knowledge to cure. This is only one thing out of many improvements that has been going on over the past years. Because of this development is had made me think about how little we knew before and how much we know now. Today it is possible to measure and gain knowledge about almost anything. Such as weather, water stream, temperature changes, rainfall and much more. It is possible to se changes that occur on the planet. This makes me think and be concerned about what does really happen on planet earth? This question and thoughts that have been brought up makes me interested to learn and get a bigger perspective about â€Å"changing climate†. Questions regarding our climate have in the past years been up for discussion on several channels. It is possible to read about climate in the news sometimes you can here about it on the television or even hear it on broadcasts. This has made people more aware than before and also made an increased interest in how different factors affects the climate of the planet. This is a good thing cause personally I think that there are many things that need to change. Especially when it comes to the affects on climate. To start making changes everyone, all countries must work together. This is where I can se the first problem. For example when it comes to Global warming. Researches have seen several changes occurring over the past years and they are telling the world by giving out analyses and results in order to make people aware. They have seen changes that have never happened before  and they want to do something about it. The respond from countries and societies is not what it should be. My thoughts are that people live and grow up in different cultures, what someone thinks is important may someone else think is unimportant. For some people survival is a challenge and for others how to succeed at work is another. People have their own priorities and values and to make everyone agree and think the same can be hard. This is one of the reasons that make me wanting to study and learn about climate. For me climate change is something I can se happen but not while we live. Looking at issues concerning climate brings me one big question that I think of whish is â€Å"how other people think†. It is interesting so se and learn about climate and to get a perspective of how different everyone looks at it. While growing up nature and thinking about the climate has always been something I have been surrounded by. In Sweden where I am from nature is important and so is the climate. Early in school we were introduced and gained knowledge about different things concerning nature and the climate. What we decided to about our knowledge is another thing. I have always been fascinated in extreme weather and climate as long as I can remember. This is another reason for why this course about climate is something that interests me. Depending on where we are located on earth the nature and weather will be different so will the species of animals. But in the end we are on the same planet. Consequences from climate change that are likely to happen will probably not be in our favour it will instead force us to change our ways of living. The outcome from climate change could also be so damaging that even if we start preventing climate change now it could be too late. Climate change is something really complex and it makes it even more fascinating. How are scientists supposed to argue and make people change? What needs to be said or done until people realizes that climate change is an important topic to actually pay attention to. Will people start to care when water level rise or when they actually can se they difference in the climate? Some people think that climate change is a growing problem and some people does not even consider it as a problem. These are things that make this subject so remarkable. How come people look at it so differently when it is  something that will affect everyone in the end? For me environmental questions and climate change feels really important. I am studying business and my major is enterprising and business development. Because of that I want to learn even more about climate, to bring that knowledge into my future work. Since today’s competition and importance of being efficient is massive I would say it is even more important to actually have an environmental perspective. Enterprises have lately been developing fast, increasing profits, but one question I would like to ask is if they think of their impact on the environment? This question goes further to consumers to people? Do they understand their behaviour and what they do to the nature when travelling, when buying things? There are so many things that we people do that actually have an impact on the environment and climate, and we think of it too little if not at all. My assumptions is that people hide, people stop carrying because no one really tells them to care about climate change. There is much more that can be done and I want to be a part of that. This is one of the reasons for why I am studying â€Å"making sense of climate change†. I want to be aware, I want to learn and I want to gain knowledge that makes me able to change people’s perspective. In the end I want to be that person who makes a difference not only for myself but also for everybody.

The Call Of The Wild :: essays research papers

Title: The Call of the Wild Author: Jack London Type of book: Fiction Date Completed: September 12, 2001 Summary:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The novel, The Call of the Wild, follows a four-year-old mixed Saint Bernard and Scottish shepherd, named Buck. In the beginning of the story, Buck lives in the home of Judge Miller, located at Santa Clara Valley, California. In Santa Clara, Buck lives a luxurious life. At the time of the story, gold is discovered in the North. With this discovery, the value of large dogs like Buck escalated dramatically. The dog’s value was due most to their ability to haul heavy sleds through the abundant snow. Unfortunately, Judge Miller’s servant, Manuel steals Buck to sell him to a band of dog-nappers to pay for his accumulating gambling debts. The ring of thieves that bought Buck is gaining a secure banking by trading the dog to northern executives. Buck, who has had an easy life so far, does not adapt well to the terrain as the other canines do. Buck does not easily tolerate the confinement and mistreatment of his new authority. Buckâ€℠¢s gains the misconception, which then is an aide that any man with a club is a dominator and must be obeyed.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  After an expedition into the North Buck discovers his new location and temporary home. Once arrived buck rapidly accommodates to his new environment. Buck masters many skills that are mandatory to survive in his new habitat. Buck discovers that he can rely on his animal instinct and basic intellect to acquire the essentials to exist in the tundra. One of the most significant concepts learned by Buck is that while being attacked his must take an offense to survive. Another essential concept Buck grasps is that he must be at constant alert and that his size makes him inferior to others. Buck’s quick adaptations assist in his survival.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Following being starved for numerous days, Buck’s original instinct to kill and eat raw meat is revived within. During this occasion, Buck is opposed against Spitz, the vigorous, dynamic, hierarch of the sled team. Buck and Spitz have a couple of battles against each other; however, the fight in Buck makes the outcome victorious on Buck’s behalf. Buck then becomes conductor of the sled team. This rank of authority makes the superiority of Buck even more prominent. During this rank, Buck attains the admiration of his current masters, Perrault and Franà §ois, who challenge Buck for quite sometime.

Green Practices and Their Benefits on the Environment Essay

Every country is endowed with rich natural resources which can greatly affect the country’s competence within the international economic arena. Each country is highly dependent upon the natural resources that it owns. These natural resources are being utilized to aid the country’s needs in order to strengthen their economy. Thus in order to make full use of natural resources, one must be keen in protecting the environment. The environment shelters all the resources that people need in order to sustain life. Thus damaging the environment can create strong adverse effect on the humans’ needs and well-being. However, the seemingly rapid development within the field of industry and technology diverted the society’s awareness on the importance of environment protection. The discovery of new technological innovations attracted people towards adapting new ways and processes unmindful of the possible threats that these new inventions may bring to the environment. And over time, scientific discoveries have caused the deterioration and depletion of important natural resources. Alongside these innovations and the discovery of the harmful effects that these developments have inflicted on the environment, comes the need for increased awareness and concern in protecting the environment. If people will not learn how to control their utilization of the environment and the proper way of extracting uses from it, the nature’s gift endowed for the humans to make use of shall soon become scarce and will eventually die out completely. From this truth and realizations, certain organizations have emerged to save the environment from further abuse. Environmentalist groups have surfaced in order to prevent the environment from continuous depletion. These environmentalists were formed under the bond of concern for the environment, primarily towards ensuring the â€Å"preservation, restoration, or the improvement of the natural environment† (Rozeff, 2007). These groups of people hold advocacies in order to create a strong stand in promoting their cause and ideals. In addition to this, â€Å"green† companies have also been set up in order to fight for this cause. These companies are those who have responded to the need of protecting the environment, and those who have believed that doing such shall become favorable to them in the future. And as such, these environmentalist organizations and green companies have devised of ways to protect the environment while still reaping the benefits from rich natural resources. In this light, site management programs are being done in order to provide protection to land, water and air resources. These programs are geared towards effectively monitoring the status of natural environment with respect to its utilization, acts ensuring replenishment and maintenance and improvement of such resources (â€Å"Green Remediation,† 2008). Ecological and Soil Preservation The importance of preserving land formations translates into the preservation of the ecology in general. Land resources serve as the widest form of habitats for most of living organisms within the ecosystem. Thus, ensuring that the natural habitats are being well taken cared of will help maintain biodiversity which will benefit humans and other forms of living organisms. One way of ecological and soil preservation is through the use of grassfarming. Grassfarming, when done in a proper way will result to a net benefit in the environment. Animals raised through this process shall help in lessening the use of fossil fuels. Furthermore, development of pasture of this kind helps to reduce the occurrences of soil erosion. With the United States losing a significant mass of soil every year, diversion from the conventional ways of cropping and instead resorting towards row cropping will eventually lessen the rate of soil loss by up to 93 percent (â€Å"Grassfarming Benefits the Environment,† 2008). In addition to this, grazed pasture will also help in removing carbon dioxide in the atmosphere. Furthermore, grassfarming helps in reducing greenhouse gases thus eventually slowing down the rate of global warming (â€Å"Grassfarming Benefits the Environment,† 2008). Another way of preventing soil erosion is through tree trimming, tree planting and landscaping. While these processes keep soil erosion at a lesser rate and percentage, these also serve the purpose of beautifying the surrounding. While these work to create a more beautiful environment, these also increase the reliability of environment by strengthening and further enrichment of the resources available to humans (â€Å"Tree Trimming and Landscaping: Balancing Beauty and Reliability,† 2008). In general, the protection of ecology and soil preservation will eventually lead to the following: increase in wildlife habitat, reduce wind, water and soil erosion, decrease in carbon emission, protection of water resources and the establishment and development of â€Å"greenspaces† corridors (â€Å"Green Remediation,† 2008). The most important amongst these positive effects in the environment is that while the environment beautifies and becomes more useful for the people, the people will have a greater sense of property values. And as such, the community will have a better perception of the advantages that a â€Å"green† environment will serve for them. Water Preservation and Conservation Preservation of aqua life is also equally as important in maintaining a healthy environment. Developments in the society have pushed people towards over consumption of water resources. In addition, the commercialization rampant in every country has turned every water resource into either an industrial or commercial site. Thus, actions are needed towards recovering and conserving what is left of the planet’s water resources. In United States, the campaign in passing a National Healthy Oceans Act is being pushed. It is believed that upon the approval of the act, a cohesive national policy will be pushed to revitalize and revive the oceans. If this materializes, the protection of what is left in the country’s marine life shall be restored and protected (â€Å"Ocean Solutions,† n. d). In addition to this act, the development of underwater parks is also being suggested. The establishment of protected marine areas shall help preserve the rich marine life by allowing marine species to reproduce, thus providing a more balanced and diverse marine ecosystem (â€Å"Ocean Solutions,† n. d). In line with this, certain policies are also pushed which shall ensure that destructive fishing shall be stopped and violators will be properly reprimanded. It is necessary to know that use of destructive fishing will deliberately decrease marine diversity. Such policies will also promote for the prevention of occurrences of water pollution. Water pollution further hastens the development of water damage to natural systems. Thus, the government has provided ways to ensure that sewage systems are being monitored in order to prevent leakages that can further contribute to marine death. In addition to these, several conservation designs have been suggested in order to strengthen the campaign of water resources protection. These conservation designs include the formation of clusters and landscapes which shall enable the prevention of excessive water runoffs. Examples of these landscapes include trenches, basins, rain gardens and vegetated treatment systems among the others (â€Å"Green Remediation,† 2008). Moreover, military sonars are being put under restrictions. Military activities over time were proven to have induced harmful effects upon water resources, and as such, activities of this kind must be minimized. If these steps shall be taken, people can help curb the probable adverse effects of global warming. At the rate that global warming is currently occurring in the planet, the planet’s aquamarine resources are predicted to suffer from grave effects it may bring. Thus, being keen in preventing the further intoxication of the marine resources through excessive emission of carbon dioxide in bodies of water, people can help in sustaining and protecting the growth of diverse biofuels (â€Å"Ocean Solutions,† n. d). Air Quality Protection Every individual needs clean air in order to attain a healthy life. Maintaining the natural ecology by giving priority in the protection of trees also helps in cleaning the planet’s air resources. However, there are direct plans which can be done in order to strengthen the society’s position in keeping the atmosphere free from toxic gases. Green remediation activities that come in forms of certain policies can enormously aid in building standards necessary for protecting the atmosphere. Provisions made under Clean Air Act, Energy Policy Act and Energy Independence and Security Act are few of the policy programs which if followed can assist in maintaining clean air within the country (â€Å"Green Remediation,† 2008). Through these acts, it will be made clear that equipments needed in the manufacturing industry will be checked to make sure that companies comply in the reduced emission of harmful gases. These efforts will ensure that heavy equipments and vehicles are functioning properly in such a way that air protection opportunities are being guaranteed to work. Waste Management Given the three important aspects of environment which greatly need attention and protection, a proper and efficient waste management system also contributes to the prevention of environmental degradation. Aside from direct plans involving the environmental maintenance and revival, there are also activities which are seeking to prevent further degradation of the surroundings. In this light, an activity such as â€Å"Reduce, Reuse and Recycle† program is being initiated which is expected to increase the environment’s sustenance against pollution. In the event that this will be strictly observed, this will be of great help in pursuing waste reduction by recycling materials that can still used (â€Å"Reduce, Reuse and Recycle,† 2008). Thus, such activity will help save environment and at the same time, it will also help alleviate poverty by making use of trash materials as a source of livelihood. In general, a feasible waste management practice must take into consideration the opportunity of giving a worthy cause for livelihood while eliminating the threats to the environment. Ideally, an effective waste management system is geared towards (1) conserving landfill space; (2) reducing the environmental impacts coming from wastes while reducing the cost of producing new materials from old and used materials; and (3) reducing the overall project expenses by avoiding new and more expensive purchases and unnecessary disposal costs (â€Å"Green Remediation,† 2008). A Sustainable Development A greater understanding of the environment’s delicateness and vulnerability will lead the people towards the developing a greater sense of concern with how one makes positive use of the rich natural resources provided by the environment. However, even if the people will make use of environmental resources with outmost caution, there are resources that are cannot be renewed and replenished, or resources that take too long before they can be replenished. This then brings into light the importance of how to use our resources in a sustainable way. Though resources may be renewed and replenished, it is still necessary to know how to use them properly while allotting time for these resources to be replenished according to the pace that suits them. Trees and forest reserves are examples of renewable resources. While trees and forest can always be replenished, humans who make use of it should be careful in consuming the richness and wealth that these resources provide us. As such, people must be keen on knowing when it is time to start making actions towards ensuring that such resources will be given an ample time to replenish that resources that have already been utilized by humans. Consequently, nonrenewable resources are also present in the environment. These include the nature’s fossil reserves. Fossil fuels though are still currently rampant within the environment are nonrenewable resources, which if used inappropriately will soon become scarce. Thus, it is the obligation of human beings to know how to carefully and prudently use these resources in such a way that future generations will still have enough to make use of for their own development. In this light, renewable energy resources must be integrated properly to ensure future abundance and proliferation. And on the other hand, alternatives must be provided as replacements to nonrenewable resources. The utilization of solar and wind alternatives can be useful instead of continuously relying to nonrenewable fossil reserves as energy sources (â€Å"Green Remediation,† 2008). Thus, if these are given proper attention, while prolonging the life of the nature’s nonrenewable resources and protecting the environment, this can also help the economy in reducing country costs and liabilities. Ideally, an effective system in managing renewable and nonrenewable energy sources may result in the: (1) decrease in fossil fuel prices while ensuring long-term benefits and cost savings; (2) lowering the demand and reliability on traditional energy resources; (3) reducing the emissions from fossil fuel consumption; and (4) widening the opportunities for new market and job creation (â€Å"Green Remediation,† 2008). Environment Protection: Translation Towards Human and Economic Development As previously mentioned, the planet’s rich natural resources serve as the people’s basic source of livelihood. Without these resources, people will be left with nothing to feed on, no shelter and no means to survive. Thus, it is widely believed that poverty and environment are two interrelated concepts that humans must be able to grasp in order to attain the fullest potential that humans can attain. A report following the researches conducted by the United Nations Development Programme (UNDP) concluded that to be able to battle poverty, people must turn towards environmental protection. The relationship between the two is linked in a â€Å"downward spiral† wherein the poorest among the nation are those who have extracted their environmental resources towards the limits without being keen on replenishing them. Thus, environmental degradation has further impoverished people due to lack of education and knowledge to keep the resources alive (â€Å"UNDP-EC Poverty and Environment Initiative,† 2004). Thus, the goal set up by the UNDP Environment Initiative is to provide practitioners and policy makers in identifying solutions towards equipping the people with proper knowledge on how to take care of natural resources while allowing them the privilege of making use of the environment’s richness. Given the immense importance of environmental resources to the lives of every people living in the planet, it is of great necessity that people must learn how to utilize these resources in such a way that the environment retains its healthy form and condition. The processes, policies and projects stated beforehand are bright solutions towards maintaining a sustainable development. The environment is one of the best gifts bestowed upon human beings. Observing â€Å"green† practices and making sure that environmental protection is put at first priority on top of human selfishness and recklessness will benefit not only the environment itself, but more specially human beings who are largely dependent on the gifts that environment provides. References Grassfarming Benefits the Environment. (2008). Eatwild. Retrieved July 29, 2008, from http://www. eatwild. com/environment. html Green Remediation: Incorporating Sustainable Environmental Practices Into Remediation of Contaminated Sites. (2008). United States Environmental Protection Agency. Ocean Solutions. (n. d) NRDC. Retrieved July 29, 2008, from http://oceans. nrdc. org/solutions Reduce, Reuse and Recycle. (2008) The Green Flag Program. Retrieved July 29, 2008, from http://www. greenflagschools. org/mshs/project_areas/ Rozeff, M. S. (2007) What is Environmentalism? LewRockwell. com. Retrieved July 29, 2008, from http://www. lewrockwell. com/rozeff/rozeff151. html Tree Trimming and Landscaping: Balancing Beauty and Reliability. (2008) Knoxville Utilities Board. Retrieved July 29, 2008, from http://www. kub. org/wps/portal/! ut/p/c1/04_SB8K8xLLM9MSSzPy8xBz9CP0os3gPC1OnYE8TIwMDlwAnAyMfl1BLU1c3D1cPA_1wkA68KvDKG-GXDzQzhMgb4ACOBvp-Hvm5qfoF2dlBHuWOigCUwDZj/dl2/d1/L3dJMjJZZyEhL0lCakFBQVFnQUlUQ0FBaUNJQUNBb2dBSUJ1d0FDR0EhL1lCcDNwSnchLzZfSDg1QlNJNDIwMERQQjAyTERVOTVFRkhFNjA! / UNDP-EC Poverty and Environment Initiative. (2004) United Nations Development Programme. Retrieved July 30, 2008, from http://www. undp. org/seed/pei/

Hell Hath No Fury Like Medea Scorned Essay

In Euripides’s Medea, revenge can lead to destructive actions. This theme is a central part to the tragedy, mostly because it pops up time and time again. Euripides, through the use of motif, makes Medea’s desire for revenge seem conceivable. Not only has Jason left her by marrying Creon’s daughter, but Creon has exiled her from Corinth because she â€Å"nourish[es] rancorous ill will toward [Jason and Creusa] whom [he] intends to protect† (Euripides 92). The protagonist is left with ultimately nothing and blames her misfortune on Jason. Throughout the play, Medea is described as a very determined and passionate woman who will stop at nothing to serve her sweet revenge. The death motif supports Medea’s theme of revenge because it foreshadows her plans for vengeance. Medea shows the horror that can come when a person lets desire for revenge rule one’s life. Death pops up very early in the play, when â€Å"death is [Medea’s] wish† (87). She explains how she wishes death on herself, her enemies, and her children. She could â€Å"think of nothing but the death of three persons† (96). This foreshadows her plans for revenge because she eventually kills Creon, his daughter, and her own children, leaving Jason with nothing. Medea’s plan for revenge starts with her children delivering a golden wreath and cloak that is cursed to burn the wearer’s body to death to Jason’s new wife Creusa. This leads to not only the death of Creusa, but also her father, Creon. Although Medea has caused much damage and havoc, her vengeance does not stop there. She wants Jason â€Å"crushed, boneless, and crawling,† and she wants to sever all ties with him (119). She claims that â€Å"as long as [my children] live; I shall be mixed with him† (120). This brings her to her final and most destructive act of revenge: she kills her own children therefore leaving Jason with no wife or power. Ultimately, Medea’s theme of revenge is supported throughout the tragedy and ends with Medea coming out victorious yet left with nothing to live for in her life. Death is brought upon multiple characters and is mentioned multiple times throughout the play. Euripides, by using theme and motif, sends a clear message that revenge can seem to control one’s meaning of life and leave a person empty and with nothing except for a rancorous spirit. Medea ends with the protagonist exiting, carrying her dead boys with no home, family, or a reason to live. The protagonist’s need for revenge leads to irreversible destructive actions that not only leave Jason with nothing, but Medea as well.

Understanding the Meaning of the French Verb Chercher

Understanding the Meaning of the French Verb Chercher Chercher is a regular -ER verb and means to look for. Chercher is commonly used like its English counterpart, but there are a few aspects that make it a little tricky. This lesson explains which verb mood to use with chercher, the meaning of chercher followed by an infinitive, and a few essential expressions with chercher. Meaning Chercher means to look/search for when its followed by a noun. The meaning of for is built into the verb itself, so it should never followed by the preposition pour.Que cherches-tu  ?What are you looking for?Je cherche mes clà ©sIm looking for my keysIl cherche une nouvelle voitureHes looking for a new car Chercher and a Verb When chercher is followed by a verb, it means to try or to attempt and must be followed by the preposition :Je cherche comprendre la situationIm trying to understand the situationQuest-ce que tu cherches faire  ?What are you trying to do? Chercher and Verb Moods Chercher is a rather unusual verb, in that it can be followed by any of three verb moods, with a subtle difference in meaning between each one. This occurs in the construction chercher indefinite pronoun verb: Chercher and IndicativeIn this construction, you know that the person or thing exists and youre trying to find him/it:Je cherche quelquun qui peut maiderIm looking for someone who can help meJe cherche lhomme qui connaà ®t mes parentsIm looking for the man who knows my parentsJe cherche quelque chose qui peut le faireIm looking for something that can do itJe cherche une maison verte qui est en centre villeIm looking for a green house downtown (it belongs to my brother)Chercher and subjunctiveThe subjunctive indicates in French either that youre not sure the person or thing exists, or that youre not sure youll be able to find him/it. Unfortunately, this distinction does not exist in English, unless you add some additional words:Je cherche quelquun qui puisse maiderIm looking for someone who can (might be able to) help meJe cherche un homme qui connaisse mes parentsIm looking for a man who knows (might know) my parentsJe cherche quelque chose qui puisse le faireIm looking for somethin g that can (might be able to) do itJe cherche une maison verte qui soit en centre villeIm looking for a green house downtown (that may or may not exist)Chercher and ConditionalWith the conditional, you expressing hope about existence of the person or thing and your dream of finding him/it.Je cherche quelquun qui pourrait maiderIm looking for someone who can help meJe cherche un homme qui connaà ®trait mes parentsIm looking for a man who might know my parents (I hope there is someone)Je cherche quelque chose qui pourrait le faireIm looking for something that can do itJe cherche une maison verte qui serait en centre villeIm looking for a green house downtown (I really want to buy a house like that) Expressions With Chercher Aller chercher, to fetch, to go and getChercher midi 14 heures, to complicate the issueChercher la petite bà ªte, to split hairs Conjugations Present tense:je cherchetu  cherchesil cherchenous  cherchonsvous  cherchezils  cherchent

Bi-Lingual Education

Bi-Lingual Education Essay Bilingual EducationEducation is very important. There use to be a time when you didn’t have to go to school. When it was only important for men to have an education. Times have really changed. Now it is crucial for everyone in our society to have an education. Survival is the main reason: a cohesive society is another. Our schools today need to keep Bilingual education as a tool for teaching: not only for the sake of our society but also for the sense of our culture. Bilingual education in our schools is crucial: but still there is talk about banning the use of foreign language in the instruction of our young children. We have to work to change that kind of attitude. We have to proceed from the assumption that bilingual education is a sound educational proposition for all children and that it addresses the needs of all the constituencies of education. Now more than ever the words of Thomas Jefferson ring with special meaning: in 1977, in a letter to his nephew, Jefferson said: â€Å"Bestow great attention on Spanish and endeavor to acquire an accurate knowledge of it. Our future connections with Spain and Spanish America will render that language a valuable acquisition. The ancient history of that part of America, too, is written in that language†. (qt. in A Relook ’66). Hispanic leaders should plan an initiative to help Hispanic youths do better in school. Its a coming-together as a community to deal with a very pressing issue. The organizations should be composed of public officials, students, educators, administrators, and business people and should try to determine the biggest problems facing Latino students in their community. These groups need to work together to develop a statewide agenda. Hispanic students, according to some studies, lag behind other students in classroom performance; have the highest dropout rate of any ethnic group in the country; and, according to federal data, are less likely to pursue higher learning(Tucson â⠂¬â„¢66). We as a society, need to have a school system that prepares our students for higher education if that is their choice. Society needs to work together to change the educational process for Latino students. Consider these numbers, which we drew from As A Relook at Tucson ’66 states† Minority groups are being shortchanged by more than 200,000 teaching jobs in the public elementary and secondary schools of the nation. In 1972, the enrollment of the nation’s public schools was 44.6 million. As a relook at Tucson ’66 states, the number of English speakers in the Western Hemisphere is only slightly larger than that of Spanish speakers. By the year 2000 the number of Spanish speakers will be far greater than the number of english speakers. Statistics indicate that the United States is now one of the major Spanish-American countries. One statistical example: If the figures on illegal Mexican aliens are correct, that means that every year the United States adds another city the size of Albuquerque and Tucson combined. Or, put it another way, it adds another state larger in population than Wyoming and Alaska combined†(a relook at Tucson 14). The policy of most governments toward bilingualism in the home is and long has been one of neglect. A few countries actively encourage it, especially if the second (non-community) language is the more important language in the country or in the world, or if the minority (community) language is the language of a group given special consideration under the law. Many countries, which have recently been colonies, for example, encourage their young people to learn the language of their former Mother Country, because bilingualism of this type is important in international trade and politics. However, we could find castles full of research and still very little is being done in public schools to improve and enforce bilingual education. We have to use the research being conducted about bilingual edu cation and improve bilingual education. Some public schools want to stop bilingual education, saying that its detrimental to students but they dont put any consideration in improving it, or educating themselves on the needs of not just Latino but all children. All bilingual children deserve further discussion on the issues of culture, immigration, ethnicity and adjustment. READ: Free Grapes of Wraths: Steinbeck's Language Essay Truly bilingual workers, proficient in English and a second language, will be more valuable and marketable as global trade continues to grow. With these facts in mind, some states are launching a visionary effort to develop a dual-language work force. The idea is to convince local school districts to offer a second language beginning at the prekindergarten level and encourage employers to help adults learn another language. Spanish is an obvious second-language choice for many because of the rapid growth of Hispanics in our country. The relationship with Mexico and Latin America will grow stronger if businesses take advantage of their position and opportunity. More than 22,500,000 of our countries population already speaks Spanish http://www.docuweb.ca/SiSpain/english/language/worldwid.html). However, officials cite a growing demand for more Spanish-speaking professionals. The future work force would be better positioned to build international connections if most professionals had a second language. Students would gain a better understanding of the world by learning another language. Pursuing a dual-language work force is a sound idea that will boost the countries’ economy and personally benefit its individuals. We as a society should encourage local school districts, businesses and civic-minded groups to embrace the effort. We must try to build a society were human diversity is promoted and not destroyed. The key to program improvement is not in finding a program that works for all children and all localities, or finding a program component (such as native language instruction) that works as some sort of magic bullet, but rather finding a set of program components that works for the children in the community of interest, given the goals, and resources of that community. The best bilingual education programs include all of these characteristics: ESL instruction, sheltered subject matter teaching, and instruction in the first language. Non-English-speakin g children initially receive core instruction in the primary language along with ESL instruction. As children grow more proficient in English, they learn subjects using more contextualized language (math and science) in sheltered classes taught in English, and eventually in mainstream classes. In this way, the sheltered classes function as a bridge between instruction in the first language and in the mainstream. In advanced levels, the only subjects done in the first language are those demanding the most abstract use of language (social studies and language arts). Once full mainstreaming is complete, advanced first language development is available as an option. Gradual exit plans, such as these, avoid problems associated with exiting children too early (before the English they encounter is comprehensible) and provide instruction in the first language where it is most needed. These plans also allow children to have the advantages of advanced first language development. A common argu ment against bilingual education is the observation that many people have succeeded without it. This has certainly happened. In these cases, however, the successful person got plenty of comprehensible input in the second language, and in many cases had a de facto bilingual education program. For example, Rodriguez (1982) and de la Pe?a (1991) are often cited as counter-evidence to bilingual education. Rodriguez (1982) tells us that he succeeded in school without a special program and acquired a very high level of English literacy. He had two crucial advantages, however, that most limited- English-proficient (LEP) children do not have. First, he grew up in an English-speaking neighborhood in Sacramento, California, and thus got a great deal of informal comprehensible input from classmates. Many LEP children today encounter English only at school; they live in neighborhoods where Spanish prevails. In addition, Rodriguez became a voracious reader, which helped him acquire academic lang uage. Most LEP children have little access to books. READ: Customer Service In Abc Stores EssayRandom assignment to treatment and control groups, as in medical experiments, is the highest quality research design because it increases the confidence in the conclusion that any differences between the groups after a period of treatment can be attributed to that treatment. The results from the five studies in which subjects were randomly assigned to bilingual and control programs favor bilingual education even more strongly. The estimated benefit of bilingual programs on all test scores in English according to these studies with random assignment is .26 of a standard deviation. The positive effect on reading scores is .41 of a standard deviation among the studies with random assignment. And the improvement in scores measured in Spanish is .92 of a standard deviation in the studies with random assignment to treatment and control groups. All of these estimated benefits of bilingual education from studies with random assignment are extremel y unlikely to have been produced by chance. The fact that the studies of bilingual programs with random assignment, the highest quality research design, have even stronger results greatly increases the confidence in the conclusion that bilingual education positively affects educational attainment. In sum, the NRC report finds that on average, bilingual education programs are more effective than English-only programs. However, there are many other important factors that influence student outcomes. There is much more work left to do by the schools if we are to enable LEP students to achieve at high academic levels. Improvement would have to focus on teachers, teaching, academic content and standards, accountability, school-wide leadership, program integration, parent involvement-and effective use of the native language to assure high level and meaningful learning for all students from the time they enter school. Proposition 227 removes an important tool use of the native language fr om the hands of educators it would only serve to make even more difficult the challenges of school improvement. A society with no education cannot compete in the modern world. We as a society need to fight to keep Bilingual education as a teaching tool in the schooling system. Social Issues