Concrete Operations Stage

Concrete operations are the third stage of Piagetian cognitive development, during which children develop logical but not abstract thinking (Papalia p. 351). The concrete operational stage begins around age seven and continues until approximately age eleven. During this time, children gain a better understanding of mental operations. Children begin thinking logically about concrete events, but have difficulty understanding abstract or hypothetical concepts. Piaget determined that children in the concrete operational stage were fairly good at the use of inductive logic. Inductive logic involves going from a specific experience to a general principle. On the other hand, children at this age have difficulty using deductive logic, which involves using a general principle to determine the outcome of a specific event. This stage is also characterized by a loss of egocentric thinking. Egocentrism is Piaget’s term for inability to consider another person’s point of view; a characteristic of young children’s thought (Papalia p. G-3). During this stage, the child has the ability to master most types of conservation experiments, and begins to understand reversibility. Conservation is the realization that quantity or amount does not change when nothing has been added or taken away from an object or a collection of objects, despite changes in form or spatial arrangement. The concrete operational stage is also characterized by the child’s ability to coordinate two dimensions of an object simultaneously, arrange structures in sequence, and transpose differences between items in a series. The child is capable of concrete problem-solving. Categorical labels such as â€Å"number† or â€Å"animal† are now available to the child. The first, and most discussed, of these limitations is egocentrism. The pre-operational child has a â€Å"'self-centred' view of the world† (Smith, Cowie and Blades, 2003, p. 399), meaning that she has difficulty understanding that other people may see things differently, and hence hold a differing point of view. Piaget's classic test for egocentrism is the three mountains task (Piaget and Inhelder, 1956), which concrete operational thinkers can complete successfully. A second limitation which is overcome in the concrete operational stage is the perceptual domination of one aspect of a situation. Before the stage begins, the child's perception of any situation or problem will be dominated by one aspect; this is best illustrated by the failure of pre-operational children to pass Piaget's conservation tasks (Piaget and Inhelder, 1974). Perhaps the most important limitation, yet the most difficult to describe and measure, is that of the turn to logical operators. A pre-operational child will use mostly simple, heuristic strategies in problem solving. Once a child reaches the concrete operational stage, they will be in possession of a completely new set of strategies, allowing problem solving using logical rules. This new ability manifests itself most clearly in children's justifications for their answers. Concrete operational thinkers will explicitly state their use of logical rules in problem solving (Harris and Butterworth, 2002). This area also indicates the way in which the concrete operational stage can be negatively defined; although children can now use logical strategies, these can only be applied to concrete, immediately present objects. Thinking has become logical, but is not yet abstract. These shifts in the child's thinking lead to a number of new abilities which are also major, positively defined characteristics of the concrete operational stage. The most frequently cited ability is conservation. Now that children are no longer perceptually dominated by one aspect of a situation, they can track changes much more easily and recognize that some properties of an object will persevere through change. Conservation is always gained in the same order, firstly with respect to number, followed secondly by weight, and thirdly by volume. A second new ability gained in the concrete operational stage is reversibility. This refers to the ability to mentally trace backwards, and is of enormous help to the child in both their problem solving and the knowledge they have of their own problem solving. For the former this is because they can see that in a conservation task, for example, the change made could be reversed to regain the original properties. With respect to knowledge of their own problem solving, they become able to retrace their mental steps, allowing an entirely new level of reflection. Concrete operational children also gain the ability to structure objects hierarchically, known as classification. This includes the notion of class inclusion, e. g. understanding an object being part of a subset included within a parent set, and is shown on Piaget's inclusion task, asking children to identify, out of a number of brown and white wooden beads, whether there were more brown beads or wooden beads (Piaget, 1965). Seriation is another new ability gained during this stage, and refers to the child's ability to order objects with respect to a common property. A simple example of this would be placing a number of sticks in order of height. An important new ability which develops from the interplay of both seriation and classification is that of numeration. Whilst pre-operational children are obviously capable of counting, it is only during the concrete operational stage that they become able to apply mathematical operators, thanks to their abilities to order things in terms of number (seriation) and to split numbers into sets and subsets (classification), enabling more complex multiplication, division and so on. Finally, and also following the development of seriation, is transitive inference. This is the name given to children's ability to compare two objects via an intermediate object. So for instance, one stick could be deemed to be longer than another by both being individually compared to another (third) stick. Concrete operational stage (Elementary and early adolescence). This stage (characterized by 7 types of conservation: number, length, liquid, mass, weight, area, volume), intelligence is demonstrated through logical and systematic manipulation of symbols related to concrete objects. Operational thinking develops (mental actions that are reversible). Egocentric thought diminishes.

Mexican Peso Case Study Essay

1. Take a look at Mexico’s balance of payments over the past few years. Use the schedule I have attached to the case – it is in the same format as we used to examine the U. S. balance of payments. What do the trade and current account balances suggest about the likelihood of a potential devaluation of the peso? Why? a. It suggests that because Mexico is importing twice as much as they are exporting that there is a strong chance that the peso will lose value to counter the constant increase in imports. It is also important to point out that the exports in 1974 and 1975 are practically the same. The current account balance is negative 4 billion U. S. dollars which is 4 times larger than it was in 1972. All this leads me to believe that the peso needs to be devalued in order to raise the amount Mexico exports. 2. What does the private capital account suggest about the need for a devaluation of the peso? Why? a. The private capital account is a positive 3 billion which indicates that there are a lot more imports than exports suggesting that Mexico is either borrowing a larger portion of money or selling some of its assets. Consequently there is a need for the devaluation of the peso. 3. What does the private transactions balance suggest about the valuation of the peso and whether a very large devaluation was imminent? Why? a. By looking at the private transactions balance it suggest that there was not a dire need for a very large devaluation because it is a positive 172 million where as it has been no larger than 222 million and no smaller than 39 million. That is not to say that the peso did not need to be devaluated however. 4. Take a look at Exhibit 5 in the case – Mexico’s international reserves. What has happened to Mexico’s total foreign exchange reserves since 1970? How would you interpret this trend in terms of evaluating the strength or weakness of the peso in the foreign exchange market? Would you conclude that the peso was likely to be substantially devalued from this data? Why? a. With a gradual increase in Mexico’s total foreign exchange reserves since 1970 it looks like they were preparing for the devaluation of the peso for some time now. The increase in reserves is them trying to prevent or delay the devaluation. From just this data alone however I would not believe that the peso is at risk of being devaluated. 5. Take a look at Exhibit 7 and the forward discounts on the peso versus the dollar. On June 18, what did the market think the peso was likely to do over the next three months? On August 27, what did the market think the peso was likely to do versus the dollar over the next three months? Between June and August, what was the market saying about the magnitude and/or probability of a devaluation of the peso over the next three months? a. On June 18th it was believed that over a 3 month period that the peso would depreciate 20% vs. the U. S. dollar and on August 27th it was believed that the peso would only depreciate 9. 08% over the same time frame. During that time frame the market thought there was a less and less chance that the peso was going to get devaluated. 6. Look at the commercial bank lending rates to prime borrowers in Exhibit 8. Based on these nominal prime borrowing rates, would you expect the peso to appreciate or depreciate against the dollar and by how much? Why? a. If using the December 1975lending rates, the peso would depreciate against the dollar by 5. 9% because Mexico’s interest rate is nearly twice as high as the United States’. 7. What should be the PPP Mexican peso/U. S. dollar exchange rate based on price level changes in Mexico and the U. S. between 1954 and 1975. Given your calculation, is the Mexican peso reasonably valued at the new exchange rate of MP20. 5/U. S$? Briefly explain why. a. The PPP for the Mexican peso/U. S. dollar exchange rate should be MP13. 29/$ and I believe that the new exchange rate is too high, especially when compared to the 13. 29 PPP. Another reason to believe that it is not reasonable is that looking at exhibits 5 and 7 indicates that the peso may not have needed to be devaluated much at all considering the increase in Mexico’s reserves and the decrease in the forward discount from June to August. 8. Suppose the Mexican government had decided not to devalue the peso. What would have been some of the economic and financial policies it could have implemented to defend the currency? How would these policies affect employment and income levels in Mexico? a. Financial policies that could have been implemented would be to limit the number of imports and/or raise import taxes and loosen up their taxes on corporations to encourage new business in Mexico. It would raise employment while having a positive effect on income levels compared to if the peso was devaluated. 9. Please evaluate the future of the peso based on your answers to the above questions as well as the following information: (1) Oil production is likely to come on stream shortly and oil is priced in the world markets in dollars. (2) Foreign oil companies will be making substantial investments in Mexican oil fields. (3) The Mexican government will be able to control inflation. a. The future of the peso is going to look bright because they are increasing jobs by having companies invest in their oil fields. Although other countries will be making money so will Mexico. Since the dollar will be stronger than the peso, the money being made off oil would be equal to more pesos since it was devalued. This will increase exports and since they are able to control inflation it gives them greater control

“The Politics of Translations”

The concept that a translation suggest is that there is an original. To some translation is seen as duplication, which suggests a concept of original being of higher value and the duplicate of lesser value. However, regardless of how one might define translation, translation is making the text readable to one particular language.Translation is communicating the textual content of one language to another and as it was stated, â€Å"each slightly different from the one that came before it: translations of translations of translations. Each text is unique, yet at the same time it is the translation of another text† The Politics of translationAmidst the issues confronting the works of translation studies, the politics of translation must be seen as way of dealing with the problem. As Bassnett and Travedi is concern, the works on translation studies are confronted by the issues relating to the relationship between the text referred to as the original or the source, and the translat ion of that original.   The problem confronting the field of translation studies is the notion of duplication or of not being original, which grossly creates a discrediting concept on translation works. The politics of translation must enfold the growing importance of translation studies including the linguistic branch to be able to present shared intelligibility without sacrificing difference for the sake of a blind integration.According to Bassnett and Travedi, the issue on the relationship between translation and the so-called original, â€Å"arose as a result of the invention of printing and the spread of literacy.†This led to the emergence of the idea that an author is owner of his or her text. The concept of the politics of translation encompassed the issue of ownership of the text as this has been one of the important issues regarding the work of translations. Of course, the writers of the text must be its rightful owners. The translators are working to make the text readable to a particular language.The politics here then, is that who gets what, when, and how. Thus, while the credit of the text exclusively goes to the writer, the translator gets his own credit in view of the translated work.While politics speaks of conflict and disagreement, the concept of the politics of translation centers on dealing with the issues confronting the works of translation studies in order to find ways of having blind assimilation between the texts and the translator’s ideas. Both the text and the work of the translator then are important and original because we now speak of two different languages.The writer of the text gets credit for his ideas, and the translator gets his own for making the ideas of the text flourish to a particular language.Tymoczko illustrated this clearly in her discussion of translation as metaphor for colonial writing. She said, â€Å"In this sense post-colonial writing might be imaged as a form of translation in which venerable and holy relics are moved from one sanctified spot to another more central and more secure location, at which the cult is intended to be preserved, to take root and find new life† (p. 20).

Validity Essay Example | Topics and Well Written Essays - 250 words

Validity - Essay Example Validity can be face validity, criterion-related validity, formative validity and sampling validity (Klaus, Boyle and Simon, 13). Reliability and validity are related i.e. closely inter-dependent. Although validity cannot exist without reliability, the latter can exist without validity. Some of the systematic factors that affect both the reliability and validity of measurement include presence of unsystematic events, systematic inconsistency and the change in the event being measured. The unsystematic threats to reliability include subject reliability, situational reliability, observer reliability, instrument reliability and data processing reliability (Klaus, Boyle and Simon, 13). Some of the factors to consider in ensuring reliability and validity include time and money, difference in the measurement expected and reference to a previously validated measure. Some of the measures that can be applied in the improvement of the validity and reliability include ensuring that the goals ar e vividly defined and put into practice, matching the assessment measures to the set goals and objectives, presenting the tests for review to other interested parties, actively involving all participants in a measurement exercise, and comparing the measure with other measures that are

Anton Vidokles Text Art Without Artists Essay Example | Topics and Well Written Essays - 1000 words

Anton Vidokles Text Art Without Artists - Essay Example According to the essay "Anton Vidokles text "Art Without Artists?" findings, the work of artists is fundamental in supporting the work of curators. In other words, the curatorial practice would not be as relevant and useful as it is today were it not for the effort of artists. Any artistic work that does not include the artist themselves is doomed to fail. According to V, the talents of the curator are not enough to make art a success. He says that there is need to distinguish between what he terms as â€Å"the artistic decision to include an activity within an artwork and the curatorial power to designate something as art through its inclusion in an exhibition†. In other words, V points out that an artist’s decision to have his production included in an exhibition is very different from the curator’s decision to exhibit a certain piece of art. According to Vidokle, curatorial power and artistic authorship can be differentiated through proper legislation. He give s the example of a clash between Brazilian curators and graffiti artists whereby the curators attempted to hold an art exhibition without the participation of artists. In this regard, the question is whether curators should use artistic space and resources to showcase their personal collections of artwork and other items. Vidokle says that the problem does not lie in the power of curators to open archives to the public or to the extent to which their exhibitions are interesting. Rather he says that the problem lies with the practice of most curators to dismiss or discredit the work of original artists. According to the author, it is wrong for the curators to use artistry and artists for self-gain. The article also looks at the job of the curator. He insists that curators are not free agents, but professionals who perform their duties on behalf of other parties. The jobs of curators normally come with power, security and a responsibility for several artistic activities. These powers, security and responsibilities may give the curator some sense of institutional authorship of artistic works, but Vidokle indicates that this does not necessarily translate to claim on individual works of art. Curators’ job is to advance the works of artists, not trying to own the artworks. Vidokle goes further to analyze the relationship between curators and artists. The author likens this relationship with the kind of relationship that exists between an organization’s management and its workforce. In this case, the workforce is represented by the artists while the management consists

Multi-culturalism and the new regionalism in Southeast Asia (or ASEAN) Essay

Multi-culturalism and the new regionalism in Southeast Asia (or ASEAN) - Essay Example Economic integration can be replicated in the political field but true growth of regionalism will come about through a coagulation of regional identities. Multiculturalism can contribute to creation of common identities and can thus provide a strong bond for the sustained growth of regionalism. The impact of multiculturalism in fostering regionalism and growth of ASEAN will thus form the central theme of this research. A realist approach with thorough analysis of data and study of primary as well as secondary sources will be adopted to arrive at specific answers to the key research questions. The rigorous approach thus adopted is expected to bring about a greater understanding of the phenomenon of multiculturalism in the specific context of South East Asian regionalism. The modern world is increasingly regionalized and globalized. This is posing greater challenges for individuals and nation states. Some of these are resulting in a clash of identities between individuals and states. Multiculturalism attempts to reduce these fault lines by bringing people closer together to melt different cultures and identities. Regionalism provides a geographical and political dimension to multiculturalism. However regionalism does not naturally imply assimilation of cultures. Multiculturalism needs stronger roots and deeper commitments than regionalism. Association of South East Asian Nations or ASEAN has emerged as an enduring regional phenomenon. It is a political and economic confederation based on the needs to protect and project economic and political power of the resurgent economies of South East Asia, such as Malaysia, Thailand and Indonesia. Multiculturalism can also form a strong glue to bind together the people of ASEAN. Though it will be a long a slow p rocess, a multicultural ASEAN society would be far more homogeneous than it is today, thereby enabling peace and prosperity in the region more consistently.

Consumer Behaviour Assignment Example | Topics and Well Written Essays - 2000 words

Consumer Behaviour - Assignment Example This paper seeks to analyze the purchase behavior of a particular consumer on their purchases of between the 27th of February and the 11th of March 2012. The report seeks to analyze the various factors that influenced the purchases of the particular consumer in terms of situational influences, consumer choice value perspective satisfaction perception learning and memory, motivational and feelings, personality and self concept. This can be generally be defines as the circumstances that surround the time, place and conditions that surround the purchase in the particular purchase of the product. In an analysis of the situational factors we Identify a couple of factors that affect the purchase process of the consumer that include temporal facts: this are thoughts and feelings that surround the particular product, pressure factors this are the factor that push a consumer to make a haste or a well calculated purchase, seasonality factors: this are factors that are caused due to the cyclabi lity of the supply of the product In subject. Citing an example of a situational influence in the dairy is the purchase and consumption of burger and fries. The purchase of such fast foods due to the time pressure on the consumer it pushed the individual into consumption of a fast food product. Another situational influence on the purchase process of the consumer is where the individual consumed a sandwich and tea. The consumer was driven into consumption of tea at lunch time due to the chilly weather that was on the day.

Obama Administration - Israelis and the Palestinians Recently, the Essay

Obama Administration - Israelis and the Palestinians Recently, the Obama Administration has attempted to restart the peace proce - Essay Example Conversely, Palestinians assert that this is impossible. They argue that the only way to attain statehood is through violent attacks rather than non violent negotiations. Israelis are more likely to rate the Obama administration positively by stating that its policies are fair (PEW Research). The Palestinians on the other hand rate the administration negatively as they claim that it favours Israel. This among others is the major issue facing the peace process in the region as a whole. The first issue that involved in the process is concerning territory, settlement and borders. This has remained highly contentious on the Palestinian side. Israel is called upon to state the extent of its territory that is in Gaza, West Bank and the Dead Sea waters (Muasher and Djerejian). Following this transfer territory locations identified by both sides should be established. Finally, proposals should be drawn on both sides to ensure that the swap lands are equal in size and value (Muasher and Djere jian). The question of Jerusalem should be postponed until the final stages of the process as it is controversial and complex (Ibrahim). This issue is highly sensitive and the Obama administration should approach it with caution to ensure successful completion of the process. The second issue affecting the peace keeping process is security. There has been constant fighting between the two sides and this has led to loss of lives, destruction of property and poor rates of economic growth and development (PEW Research). First, it is of great importance to promote Palestine’s internal security abilities. It is imperative to ascertain that a state authority is in power rather than militia groups. Again, Israel should get assurance on their security concerns. Security is the major concern between the two sides and the Obama administration should employ peaceful means to restore peace and calm in the region. The third issue facing the process is economic development. It is important to note that ensuring economic stability of Palestine will be a basis of a finding a peaceful solution to the ancient feud between the two sides. The fourth issue facing the process is that relating to prisoners and refugees. There are numerous refuges particularly living in hazardous conditions. This has created attention world over and amongst humanitarian bodies. It is therefore important to relocate them to safe locations to enhance smooth running of the process. Prisoners are a key issue on the Palestinian side. Releasing prisoners would be a huge step in aiding the peace process. In a nutshell, the core issues are to establish security in Israel and sovereignty in Palestine (Cohen, John and Yellin). The US is coming up with measures to ensure economic stability in the region. In a recent delegation by the Secretary of State Kerry, it was revealed that the US was working with core companies such as Coca- Cola, GE and Cisco to invest in Palestine as a move to boost economic gro wth and development (Ibrahim). Additionally, the 1994 Paris Protocol should be renegotiated to draw the line between relations of the two independent states (Muasher and Djerejian). This is by agreeing to common approaches of sharing of resources and facilitating a tax and customs system that can be managed efficiently by West Bank. Concerning the security problem in Israel, Obama sent the Supreme Commander of the NATO forces, General John Allen to discuss

Factors That Contributed To Industrial Revolution In Britain Essay

Factors That Contributed To Industrial Revolution In Britain - Essay Example Important conditions that favored the growth of industrialization in Europe include capitalism, a growth of population, peace and increased cross-border markets for industrial goods. Capitalism encouraged people to own private property and make beneficial contracts among themselves. They realized that there was the need to work harder with the objective of acquiring more property. Capitalism was a motivation that enhanced people’s desire towards making inventions since it was the only way towards wealth accumulation. The growth of population in Britain provided the necessary labor for industries and guaranteed a local market for goods and services. Increased labor and demand constituted the primary motivators for an industrial revolution. Britain peace and tranquility prevailed in Britain; this provided a favorable environment for industrial growth. Industrial investors no longer feared destruction of their property caused by conflicts and wars. People, therefore, volunteered to install machinery for industrial production with no fear of destructive activities. International demand for industrial goods was increasing at high rates as people desired to make their lives easy through the use of machinery. This provided opportunities for marketing Britain’s industrial goods. Increased markets encouraged more production and accelerated industrial revolution. Industrial revolution marked a major turning point in history because it influenced approximately all aspects of people’s daily lives.

Nothing Is Permanent in This World Other Than Change Essay Example for Free

Nothing Is Permanent in This World Other Than Change Essay â€Å"Nothing is permanent in this world Other than the Change† -is a famous proverb. In this mechanical world all of us are moving towards the pursuit of money having not even single second to spare, to think of world. So I would like to bring to spotlight 3 most prickling things in my mind, which I think, given a power I will surely change, to make the world a better place to live in Poverty according to my view is a thorn in flesh of the world. Society in India is very sharply divided between ‘Haves’ and ‘Have Nots’. With all the wealth of the country getting so accumulated in a few hands the rest of the population find it difficult to even make 2 ends meet. So obvious reason for poverty is ‘distribution of wealth’ which is too uneven. On one side India is leading gold importer in the world, whereas on other side India has most number of population that cannot even afford for a single meal as stated as follows†¦ â€Å"Rich continues to become richer-and Poor continues to become poorer† Recent news coverage in media focusses fully on Indians and their illegal blackmoney deposited in Swiss and Morocco banks, and a pitiful fact is that most of them having account are politicians of our very own country. Isn’t it a big shame for our nation? Harmful effect of poverty include mitigation of crime activities like theft, robbery, smuggling, kidnapping, cheating

Did Marx Condemn Capitalism As Unjust Sociology Essay

Did Marx Condemn Capitalism As Unjust Sociology Essay Marxs 1848 discussion of theoretical Communism is widely held by historians as one of the most influential political texts ever written. Its principles formed the basis of the Communist movement and offered an alternative to the growing capitalism within various societies around the world. However, many of the principles that Marx offered have been debated by political commentators and historians through the ages. For example, Cohen argues the following: Now, there exists a debate about whether or not Marx regarded capitalist exploitation as unjust. Some think it obvious that he did believe it to be unjust, and others think that he patently did not. (1995, p. 195). This premise will be examined in this essay, drawing on various academic works in order to provide credibility to the argument that Marx did indeed condemn capitalism as unjust. Before analysing Marxs argument against capitalism, it is necessary to examine it and draw conclusions as to what the implications within the text actually are. The Communist Manifesto and German Ideology both deal with social dynamics and the interactions between capitalism, production, the proletariat and Communism. Marx actually identifies capitalism as the following: To be a capitalist is to have not only a purely personal but a social status in production. Capital is a collective product, and only by the united action of many members, nay, in the last resort, only by the united action of all members of society, can it be set in motion. (2002, p. 236). As such, he actively asserts that capitalism is a manufactured state that is borne out of selfishness and the personal need to be materialistically rich. This implies that capitalism does not benefit the collective, instead being of benefit to the individual looking to climb the social ladder. Despite this, as capital is a collective notion and so this gives the impression that it can be used to benefit everyone if it is utilised in the correct manner. This would create an equality that would ensure that nobody need ever suffer within society again. In German Ideology, Marx explains why this has not yet occurred: the patriarchal relationship between journeyman and master continued to exist; in manufacture its place was taken by the monetary relation between worker and capitalist a relationship which in the countryside and in small towns retained a patriarchal tinge, but in the larger, the real manufacturing towns, quite early lost almost all patriarchal complexion. (1970, p. 74) Patriarchal societies had existed for centuries and implied that there was some sort of responsibility being taken for those less fortunate than the business owners, even if there was a major disparity in terms of wealth. The fact that Marx asserts that the patriarchal element of society has been removed speaks volumes about the level of social responsibility that he thought existed following the development of capitalism. The social responsibility that every individual had for his fellow man had disappeared and so it became every individual for himself, which not only led to social climbing but also led to a greater gulf between the classes than previously existed (Jacoby, 1976, p. 206). This is just one of the reasons why it can be argued that Marx believed capitalism to be unfair and unjust. The fact that every individual became concerned with what he could get and forgot about his fellow man was just the start of Marxs damning social commentary. The impact that this had upon the proletariat was far more profound in retrospect than anybody imagined beforehand. However, Marx predicted the unjust treatment of the waged people that Hampsher-Monk highlights: There was a battle to establish against the remnants of political and economic feudalism the institutions of a liberal and commercial state, and there was, for some others at least, the battle to establish a socialist answer to the veils of developing capitalism, the poisoning and maiming of workers and children in regulated factories, the discharge of untreated poisons, the destruction of familial stability and resulting poverty (1992, p. 487) Reports of the events outlined above had begun to filter through when The Communist Manifesto and German Ideology were published but got worse after the spectre of capitalism began to grow. Those events within the quote represent just a sample of the treatment that the waged people had to experience and they aptly highlight the problems that capitalism provided them with. Unable to escape industry because they needed to feed their families, the proletariat were subjected to awful conditions for their bosses to make a profit and the latter did not care providing their own wealth grew. This is yet another example of how and why capitalism was indeed unjust. By highlighting these events and the lack of care from the higher social classes, Marx actively and effectively argues that capitalism is unjust and uses the very principles of capitalism to do so: It is important to remember that the assumptions Marx begins from are assumptions about capitalism taken from capitalisms own ideologues. His is a picture of a buoyant and innovative capitalism, competitive, and with plenty of capital accumulation through profits. (McClelland, 1996, p. 558). By using the ideology of capitalism to frame his argument, Marx is able to highlight the social injustice that capitalism can bring within its own framework, thus highlighting the negatives that lie behind the presented positives. Tucker also introduced the idea of capitalism actually being legalized robbery (1969, p. 43) because it deprives the individual worker of what he or she is actually entitled to: the wage worker under capitalism was being robbed of something that rightfully belonged to him, or that profit was theft (1969, p. 39). In short, the individual worker is only paid a fraction of what his or her labour is worth under capitalism with the remainder going to the employer. As such, it is not the labour offered by the worker that proves fruitful but rather the exploitation of that labour by an individual from a higher class who never has to get his hands dirty in order to reap the rewards. This exploitation and lack of appropriate reward is repeatedly highlighted by Marx, especially in relation to wages: The average price of wage labour is the minimum wage, i.e., that quantum of the means of subsistence which is absolutely requisite to keep the labourer in bare existence as a labourer (2002, p. 236 ). This particular quote highlights how unjust capitalism actually is in relation to the present and the future. It also provides evidence that there are no just rewards available for the proletariat. Designed to maintain the status quo, much as feudalism was, it actually provides a worse situation for the working class because they become further entrenched in capitalism. There is no hope of relief because of the lack of patriarchal values and opportunity to advance in the workplace or life in general. When placed alongside Marxs ideological system of equality, capitalism is proven to be unjust. Husami asserts that no social system has ever been condemned more radically, indicted more severely, and damned more comprehensively than capitalism was by Marx. It is a system of domination of men by men, of men by things, and of men by impersonal forces. (1978, p. 27). In doing so, he effectively makes the case for Marx arguing that man is subordinate to the machine under capitalism. In fact, this is evident within all of Marxs political texts. The proletariat is considered to be the commodity in that it is effectively the machine. If the proletariat did not work then the machine would not work, but a machine does not have needs. A person and indeed a society does. This is another reason why capitalism is so unjust. The needs of the individual wage worker are ignored and so are in no way fulfilled. In becoming a cog in the capitalist machine, the wage worker is forced to forego all rights and individual wants and needs he may have. As Husami argues, everything becomes impersonal a nd nobody is treated with the respect and individualisation they deserve. In stripping every wage worker of his humanity and rendering him a faceless machine part, it is easy to ignore the individual without focusing too much on what he is being deprived of. Capitalism makes that possible and ensures that the threat of unemployment [is] hanging permanently over their heads (McClelland, 1996, p. 537). This, in turn, ensures that wage workers remain in their social place and do not have a voice to use unless they come together as a collective. As such, this is the basis of the argument for the onset of Communism that Marx presents within his ideological texts. The workers have to come together in order to create a movement strong enough to overthrow the unjust capitalism. However, not all academics agree that Marx argues that capitalism is unjust, citing that there are explicit denunciations and sustained criticisms of social thinkers (such as Pierre Proudhon and Ferdinand Lassalle) who did not condemn capitalism for its injustices or advocated some form of socialism as a means of securing justice, equality, or the rights of man. (Wood, 1972, p. 244). Whilst it is true that the views of the social thinkers did stand opposed to Marxs views, this argument can be perceived in a number of ways. For example, Marx himself denounced Proudhon because his petty bourgeois leanings had a tendency to wish to resort to authoritarian solutions (Thomas, 1990, p. 237). As such, it could be argued that the way in which social thinkers viewed capitalism did not match up with the way Marx himself perceived it, meaning that he neither thought it completely unjust or worthy of total eradication. In fact, it is possible to read The Communist Manifesto in a way that agrees with this perspective. For example, if Capital is a collective product (Marx, 2002, p. 236) then the lower classes control it as much as the upper classes do. However, even with all of the above in mind, there is too much evidence available to prove that Marx did consider capitalism as unjust. Marxs use of language and words like robbery, embezzlement, booty, theft, plunder and usurpation betray his feelings towards the concept of capitalism for all to see (Husami, 1978, p.43). This dichotomy just serves to prove that capitalism can be both just or unjust, depending on ones class interests and the conditions which determine them. (Kain, 1991, p. 160). Marxs perspective definitely belonged to the latter category and not the former. In conclusion, whilst an alternative reading is possible as a result of the nature of the debate itself and Marxs condemnation of social thinkers that followed in his footsteps, it is quite clear from in depth analysis that he believes that capitalism was unjust. His argument against capitalism characterises it as dehumanizing, disenfranchising and downright unfair based on the contribution of workers to society. Although there is no direct argument against the modernisation, there is an argument against the social condition that it imposes on the workers. In terms of the rewards that the individual gets, capitalism most certainly is unjust and the Marx argument can still be applied to society today.

Criminological Research Topics Aims And Rationale Social Work Essay

Criminological Research Topics Aims And Rationale Social Work Essay The case of Sabina Akthar is a tragic case, which shows negligence of the Crown Prosecution Service(CPS). Sabina Akthar and Malik Mannan had married through arrange marriage in Bangladesh. When Akthar found out that her husband had a mistress, problems occurred in their marriage. Akthar had faced domestic violence from her husband and as result made complaints to the police. Mannan was arrested and about a month later he was released on bail. Mannans bail conditions included clauses such as; he was not to contact his wife or visit her home. After Mannan had broken his bail conditions on several instances he was re-arrested. However on this occasion he was released without charge and also his bail order was dropped. After Mannan was released he carried on sending Akthar text messages in which he threatened to kill her. Few days after these messages Mannan had stabbed Akthar from her heart, which caused Akthars death. After the young womans death the Crown Prosecutions Service accepted that they were negligent in the way they have handled the case and apologised to Sabina Akthars family (Guardian 2009). The British Crime Surveys (BCS) measurement of the culture effect on domestic violence is different to the police statistics. According to statistics the culture effect on domestic violence plays an important role here. The aim of my research is to define how culture has an effect on domestic violence in the United Kingdom amongst the white ethnicity. Due to the experience I have gained through volunteering in the Coventry Refugee Centre I have gained knowledge about different countries and the cultures those countries have. In the United Kingdom victims of domestic violence are mainly women and children. For many women their home is where they suffer abuse at hands of somebody who is really close to them. Most victims of domestic violence face long term physical and psychological damages. The person who abuses them does not give them any chance to make their own decision; therefore after a while some victims believe that there is no way out of their sufferings and gives up on trying to escape. This research seeks to determine the impact of cultural effect on domestic violence in women and children in United Kingdom. Key literature Domestic violence also known and expressed as fie beating or intimate partner violence usually coexists with child abuse about half of the time (Hamel. J, Tonia L. Nicholls 2007). Husbands who beat their wives are much likely to apply for permanent residence for their undocumented wives than husbands who do not beat their wives. Therefore immigration status appears to be another way in which abusive husbands control their wives in the UK. Abusive husbands often threaten their wives with deportation if they do not comply with the husbands wishes. Frequently undocumented abused wives are afraid to cooperate with child protection authorities for fear that their husbands might retaliate by turning them into immigration authorities. Women who cooperate with investigations of child abuse and or domestic violence have unusually good access to legal permanent residency but they are unlikely to be aware of this. Battered immigrant women face several impediments to seeking protection and servi ces. These impediments including language barriers, negative perceptions of the law enforcement and legal system, fear of deportation, cultural and religious issues and discrimination (Gabriel 1994). When it comes to the culture effect on domestic violence Uganda has the highest crime rates of domestic violence, 41 % of women reported being beaten or physically harmed by their husbands. This can be related to the economic factors and conditions as well as different life styles and cultural variation in Uganda. According to the statistic the media has been considered one of many contributing factors in domestic violence. It has been criticized for its portrayal of violence in movies, television and printed form resulting in the desensitization of people with regard to their tolerance of violence. On the other hand the media has also been used as a modern communication tool in increasing public awareness of domestic violence and increasing support for ongoing research, funding education and prevention and treatment programs and support for improvement in the laws the criminal justice system and the public policy. The impact of income inequality and social structure may also create more domestic violence towards women. Mens unemployment or part time employment has been associated with increased rates of domestic violence. (Natalie, Sokoloff and Pratt 2005). Recent study found that unemployment was a significant predictor of violence. This suggests some men might perceive employment as a critical component of their masculine identity and resort to violence as an effort to regain lost status. Some studies report that middle class Asian women are more likely to experience domestic violence than white middle class women among some ethnic and racial minority groups are attributable in part to poverty. Some research has suggested that the discrepancy between employment and income places women at risk. When women earn more than men or have a higher education qualification and employment skills, many men feel psychologically threatened and some use violence to reassert power in their relationship. Many immigrants coming to England to find a better life to live for themselves and for their children but the barriers the immigrant face are really tremendous. New culture that they face as well as language barriers their husbands take advantage of this and start intimating their partners that their husbands may report their views to the UK immigrations service. Different countries and cultures may have their own values and attitudes toward a woman place family, marriage, sex roles and divorce and women may not notice that the domestic violence is against the law they may not know that they have the legal option to end the abusive relationship. Domestic violence can occur in families from all cultural and ethnic group and beliefs and intervention policies and practices in treating battered women should accommodate their diverse cultural backgrounds. The British Crime Survey statistics shows that one in five women has experienced domestic violence in their lifestyle and many of these women ended their relationship because of abusive relationship. . According to the survey shows that woman chose to stay in abusive relationship because of fear if the women attempts to leave they will be tracked down and beaten or killed because of this the most women think that any prison time would be temporary and the subsequent and consequences even worse. Methodology My research approach will reflect a subjectivism. I believe this perspective is most appropriate for my investigation because people got their own ideas and it will be in subjectivism way the result that I will get in the end it will not be based on one interview. My methodology will be based on interviews, qualitative, subjectivism and interpretivism. Every interview that I will do will have different view and different ideas in it. I will be dealing with human views rather than materials. In order to finish my dissertation I need to understand how women are expected to behave within different cultures, believes and religions. For example as I have spent two years at the Coventry Refugee Centre as an interpreter and a case worker this has given me a good knowledge about diverse people and I understand their opinions and feelings. Therefore I believe the experience that I have gained within that work environment will be very helpful to me while I am conducting my interviews. To update my literal review I will also use secondary data. As my secondary data resources I will use books and contemporary articles. This will enable me to widen my knowledge and understanding of the general theory aspects on culture effect on domestic violence. I will also get some help from the Coventry Refugee Centre by going on their websites and also by speak to them face to face when needed. This secondary data will help me to design the interview questions in order to get the best answers. For my research I will also do face to face semi-structured interviews to understand the effect of culture on domestic violence. I will also use internet searches. I have applied to volunteer within the victim support scheme. I am hoping that the experience I will gain from this work placement will give me the opportunity to find out more information about victims of domestic violence which will help to finish my dissertation. I will do some interpretivisim to assess the meaning of domestic violence. This will provide me a good feedback about the domestic violence and the trust in the police and Criminal Justice System. These questioners will provide me some quantitative data. In order to get answers that are representative and non-biased these questioners will be given to randomly selected women. The qualitative result that I have gained from the interviews will be used in two ways. First of all I will compare them to the secondary data which is the theory aspect of the research. Secondly I will compare the questionnaire results (practice). Through comparing these data I will examine the views on domestic violence. As the results that are gained through the interviews will be qualitative, which means these statistics will give me an opportunity to analyses the results in order to create some charts, graphs and pies. As I worked as an interpreter and a case worker at the Coventry Refugee Centre it is easy for me to access into the centre and get the support that I need. I have decided to choose my participant through my work experience place, because my topic is based on culture effect on domestic violence and there are many women who been victims of domestic violence in their home countries. I will hopefully do my interview at the Refugee centre and I will inform my participa nts that everything that they say throughout the interview will be confidential and that no one will be allowed to see the answers that they have given in the questionnaires. However there are some difficulties to do this interview for example some of the participants may not speak English. Therefore I will also try to arrange an interpreter for them where needed in order to finish my research proposal. Ethnical issues Researching about domestic violence is not easy. While I am doing my research there are several ethical issues which I need to pay close attention to not to cause further distress to the participants. For example some question may cause distress to participants if they are asked in a certain way. Therefore I will need to design my questions in a way which my participants will not feel uncomfortable to answer them. Conducting a research on domestic violence might be a stressful investigation. This is because the topic is a very sensitive topic as it is not psychologically easy for people to talk about their tragic experiences. Therefore this study might cause potential or further pain and harm to the individual who have or still experiencing abuse by reminding them events that they do not wish to remember. It may also expose incriminating information and expose individual to risk. Consequently I need to be fully prepared to deal with the likely effects of the research. For example the effects of my research on participants on their families and on the researchers themselves (conduction such research may be distressing) may be defeated by a debriefing session at the end of the research. In this debriefing session participants will be able to speak to professional psychiatrists about their experience within the research. During this session participants can discuss any particular concerns they have about the research. Another example of a sensitive issue is false memory and recovered memory. This is a debate which has been going on over the past 20 years. A famous memory psychologist Elizabeth Loftus has written about the validity of recovered memories of childhood abuse. According o Loftuss studies these memories commonly come to light only after therapeutic sessions with people who use techniques such as guided imagery to explore early life experience. This domestic violence research is socially sensitive because there are potential consequences for people who have claimed to have recovered memories and for their families. Therefore to complete my research I need to consider including some ethnical guidelines document. I will sign this document and included in my proposal to state that I have tried to deal with ethical issues as best as I could. Also the questions that I will ask during the interview have to be approved by my tutor. I will also ask my participants to sign a consent form which will state that the interviews done are totally confidentially and that they are willing to take part in this research. Data that will be collected through the interviews will be confidential therefore I will be keeping this data with me at all times until my research is complete and I will not let anyone else to see it. I will be dealing with woman with cultural views, being sensitive to other cultures is easier said than done. Cultural sensitivity has nothing to with the art and music of a culture and almost everything to do with respect, shared decision making and effective communication. Too often researches ignore these values, the life style and the cognitive and affective world of the subject. soz jus on the phone to ma man. bu ma cwk is on my laptop n im on my pc bu jus write bou wha research method u gna use like for mine im doin case stdies n interviews n lyk u gta say whether u gna use qualitative method or quantitative methods n why u using those methods das it reallyysoz jus on the phone to ma man. bu ma cwk is on my laptop n im on my pc bu jus write bou wha research method u gna use like for mine im doin case stdies n interviews n lyk u gta say whether u gna use qualitative method or quantitative methods n why u using those methods das it really Reflection I have learnt too many things about the research method and technique that are used in it. Having completed this research that is based on culture effect on domestic violence improved my argument skills in a paper. Through using and collecting data and with example of statistics my arguments have become much better than how it was used to be. My researching skills also improved in a positive way during this research proposal. In previous researches for my study I used to get stuck on how to gather information but now I am able to use largely different resources I can now understand the topic more widely and it also helps me to make a better argument. In my opinion this research is my best research paper that I have done in my life. The grade that I will get for it might not show a good grade but what I learned from it will benefit me for my future researches. I spent about two days just for doing the actual research. It will be useful for the next year when it come to the dissertation by using these new techniques that I have learnt from this research proposal, hopefully then I will be able to put my points across more effectively and clearly. How to write a research proposal will benefit me in future lessons in my life. Due to the experience that I have gained while preparing this proposal I will be able to give good exa mples about the topics that I will be preparing a proposal for in my future academic life. I will also be able to give and create a better arguments and counter-arguments in my future research proposal. To do my dissertation I have to stay focus on my chosen topic in order to complete it by using different skills that I have learned from this research proposal.

The Passing Down of a Tribes Ancient Legends Essay example -- Tribal

The Passing Down of a Tribe's Ancient Legends Thesis: The Shaman’s job of passing down the tribe’s ancient legends are very important. I Shamans A. definition B. purpose 1. balance 2. success hunting 3. planting 4. cure sickness C. Usually males 1. post menopausal women 2. blood powers II passed down from generation to generation A. usually from memory 1. sand drawings 2. birch bark scrolls 3. paintings on rocks 4. animal hides B. children 1. eight-familiar stories 2. ten- know history III answer basic questions A. where do we come from B. where are we going C. how the world came into being D. how it was transformed E. guidelines of behavior F. tools of survival IV unknown how long been around A. possible nomadic ancestors from old world 1. Siberian land bridge 2. Migrated 3. Regional tales similar B. Environmental contributions 1. northeastern forest dwellers a. arctic hare b. wolf c. cedar tree 2. agricultural southerners a. Corn maidens b. Sacred mountains 3. coastal people a. aquatic animals b. sea birds c. ocean monsters V stories told in different ways A. told by fire B. Chanting 1. Netslik Inuit 2. Special powers VI special rites A. Maidu-lay down B. Cheyenne-smooth dirt C. Other-presents VII Special words A. Seneca- when the world was new B. Pima- they say it happened long ago C. Zuni answers D. Californian- order back to cave VIII Reoccurring themes A. Mother earth B. Humans and animals C. Animal teachers D. Plots 1. complex 2. humor 3. values IX equal with everything A. Share earth like family B. Man another animal X characters A. Animals 1. ravens 2. raccoons 3. foxes 4. beavers 5. blue jays 6. spiders B roles 1. helpers 2. meddlers 3. both C Coyote 1. respected 2. cunning 3. able to survive in all environments a. prairie b. woodlands c. mountains d. desert XI Crow Indians A Old man coyote B. Ducks 1. root 2. mud C. Empty island 1. root- trees plants 2. ducks 3. men 4. women 5. different animals 6. drum 7. songs 8. dancing D. Shirape 1.weapons 2. Different languages 3. war XII One animal A. Plains Indians-muskrat B. Inuit- raven with spear C. Californian –turtles, waterfowl D. Many- turtle XIII Seneca A. chief’s wife falls B. waterfowl catch C. frog gets dirt D. turtle spreads- landmass XIV Nez Perce A. Monster eats all ... ...ld be known as the wolf people, the Skidi Pawnee. The Wolf Star watched all this from the southern sky. The Pawnee call this star Fools the Wolves, because it rises just before the morning star and tricks the wolves into howling before first light. In this way the Wolf Star continues to remind people that when it came time to build the earth, he was forgotten.   Ã‚  Ã‚  Ã‚  Ã‚  After reading and learning about these creation legends I am intrigued. The shaman’s job of keeping and teaching the legends isn’t even their full job, but it’s important enough to be one. They have to remember and keep all of the customs that go with the story also. I think that they their way of teaching history is great. They all memorize the stories when they are very young and share them. These stories aren’t just history, they are also the guidelines for the children’s behavior. Bibliography Flaherty, Thomas H. The Spirit World. Virginia: Time Life Books, 1992. http://www.geocities.com/Athens/Olympus/5484/legend.html http://www.home.swipnet.se/~w-27834/wolf/myth3.html http://www.score.rims.k12.ca.us/activity/wappo/legend.html Leonard, Linda Schierse. Creation’s Heartbeat. New York: Bantam Books, 1995.

The Significance of Gender Roles in Shakespeares The Taming of the Shr

Gender roles are undeniably a fundamental topic of critique in literature, particularly since expected gender roles have evolved in recent years. More importantly, the transcendence of these gender expectations indicates the possibility for transformation and increasing liberation in society. History explores many different stages for the sexes and their respective roles, from traditional anti-feminist times in which certain roles were strictly enforced, to more modern beliefs entailing free will and a lack of restrictions. In spite of this progress, there are always those who expedite the process while there are others that hinder development from occurring, even when it is necessary. Literary works in particular serve as a showcase for the progression of gender roles, but nonetheless reveal that through time certain elements remain consistent. Two authors who wrote in radically different time periods, William Shakespeare and Lorraine Hansberry, wrote plays that pose a threat to expected and traditional gender roles. The Taming of the Shrew (1623) is an example of an earlier work, which involves characters that manage to defeat their expected roles by acting out of the ordinary. A shrew, which is literally defined as either a small rodent-like animal or a woman with a harsh and nagging temperament (American Heritage Dictionary 1285), is used in reference to Katherine, the daughter of Baptista, who counters the expectation of women to act submissive by being loud and outspoken. In the end, even though Katherine seems to have submitted herself to society’s expectation of women, she is really only conforming in order to benefit her social role, since she realizes that accepting her role in society will be easier than counteri... ...ple are cruel, she still has big dreams of going to Africa with Asagai and becoming a doctor. In their plays, Shakespeare and Hansberry share a common element, which seems to say that some things, such as society and its expectations, are timeless. Society sets up expectations that are accepted and preferable to other members of society, and Katherine and Beneatha serve not only to demonstrate this ideology but also to argue against it and draw attention to the perpetual gender expectation of society. Works Cited Hartwig, Joan. â€Å"Horses and Women in The Taming of the Shrew†. 45. 4. (1982:Autumn): 285- 294. Newman, Karen. â€Å"The Taming of the Shrew A Modern Perspective†. 229-238. â€Å"Shrew†. American Heritage Dictionary. 4th ed. 2002. Wilkerson, Margaret B. â€Å"A Raisin in the Sun: Anniversary of an American Classic†. 38.2. (1986: Dec): 441-453.

Mise-En-Scene

Mise-en-scene denotes the varying elements that are placed in a scene. This includes the camera needed components that are used to generate meaning –costume/lighting/acting and the types of shots used and camera techniques/movements. Thus the main function of Mise-en-scene is to add to the narrative by creating meaning, allowing creative expression through the physical  manipulation of each scene. The chosen film is Bram Stokers Dracula, 1992. The establishing shot begins with Vladimir turning against God.From the onset strong religious symbolism such as and Islamic crescent as a shadow on a map and a crucifix falling to the ground are present. The non-diagetic sound that is heard creates a dramatic tone with a building crescendo when the battle commences with Vladimir kissing the Cross. The battle is portrayed similar to a marionette show surrounded by blazing fire, creating a mystical atmosphere. The use of subtitles when Vladimir is informed of his wife’s suicide a gain supports a mythical ambience and shifts Vladimir’s belief in God, by throwing down his sword blood pours from the freshly pierced cross.Binary opposition is present with Good vs. Evil with the blood covering the ground. This represents the smother effect of evil. The responder is then presented with a shift from the current scene to the bitter sites of London a desolate contrast to the just occurred. We are informed of the date and situation emphasising that we are now viewing the present opposed to a the past. Meaning is primarily shaped by mise-en-scene in the opening sequence due to very thin dialogue.The narration by Anthony Hopkins helps the responder link meaning to the mise-en-scene. The elements such as the Crescent’s shadow or the falling cross allow us to realise who is fighting and the location. Due to the fact that the meaning is created through both a mixture of mise-en-scene and dialogue through comparative analysis we are able to assume what the tru e meaning is. However in this scene the mise-en-scene is more effective element than dialogue due to the minimal discourse present.The main genre of Bram Stokers Dracula is Horror and uses the typical mise-en-scene associated with this genre. Blood, fire, demonic creates, ominous lighting (red/black), quick camera movement and death all reflect that of a horror film. We can conclude from this that much of the mise-en-scene is determined by the genre. Also the narrative of the film is in contrast to what the mise-en-scene indicates. Dracula goes to England to seduce Jonathan Harker’s fiance and inflict havoc.With analysais of the mise-en-scene we assume that Dracula yearns to inflict havoc, due to the evil looking eye in the sky, the dark ominous lighting. However with support from the dialogue it informs the responder that Dracula feels for his lost wife. Overall the mise-en-scene supports particular aspects of the narrative whilst conveying a gothic and evil atmosphere.Bibli ography  : Bordwell D. and Thompson K. , 2003. Film Art: An Introduction. 7th ed. Mcgraw-Hill Gibbs, J. , 2002. Mise-En-Scene: Film style and interpretation. 1st ed. Wallflower press Mise-En-Scene Mise-en-scene denotes the varying elements that are placed in a scene. This includes the camera needed components that are used to generate meaning –costume/lighting/acting and the types of shots used and camera techniques/movements. Thus the main function of Mise-en-scene is to add to the narrative by creating meaning, allowing creative expression through the physical  manipulation of each scene. The chosen film is Bram Stokers Dracula, 1992. The establishing shot begins with Vladimir turning against God.From the onset strong religious symbolism such as and Islamic crescent as a shadow on a map and a crucifix falling to the ground are present. The non-diagetic sound that is heard creates a dramatic tone with a building crescendo when the battle commences with Vladimir kissing the Cross. The battle is portrayed similar to a marionette show surrounded by blazing fire, creating a mystical atmosphere. The use of subtitles when Vladimir is informed of his wife’s suicide a gain supports a mythical ambience and shifts Vladimir’s belief in God, by throwing down his sword blood pours from the freshly pierced cross.Binary opposition is present with Good vs. Evil with the blood covering the ground. This represents the smother effect of evil. The responder is then presented with a shift from the current scene to the bitter sites of London a desolate contrast to the just occurred. We are informed of the date and situation emphasising that we are now viewing the present opposed to a the past. Meaning is primarily shaped by mise-en-scene in the opening sequence due to very thin dialogue.The narration by Anthony Hopkins helps the responder link meaning to the mise-en-scene. The elements such as the Crescent’s shadow or the falling cross allow us to realise who is fighting and the location. Due to the fact that the meaning is created through both a mixture of mise-en-scene and dialogue through comparative analysis we are able to assume what the tru e meaning is. However in this scene the mise-en-scene is more effective element than dialogue due to the minimal discourse present.The main genre of Bram Stokers Dracula is Horror and uses the typical mise-en-scene associated with this genre. Blood, fire, demonic creates, ominous lighting (red/black), quick camera movement and death all reflect that of a horror film. We can conclude from this that much of the mise-en-scene is determined by the genre. Also the narrative of the film is in contrast to what the mise-en-scene indicates. Dracula goes to England to seduce Jonathan Harker’s fiance and inflict havoc.With analysais of the mise-en-scene we assume that Dracula yearns to inflict havoc, due to the evil looking eye in the sky, the dark ominous lighting. However with support from the dialogue it informs the responder that Dracula feels for his lost wife. Overall the mise-en-scene supports particular aspects of the narrative whilst conveying a gothic and evil atmosphere.Bibli ography  : Bordwell D. and Thompson K. , 2003. Film Art: An Introduction. 7th ed. Mcgraw-Hill Gibbs, J. , 2002. Mise-En-Scene: Film style and interpretation. 1st ed. Wallflower press

History of the Philippines

CONTRIBUTION AND ACHIEVEMENTS General Emilio Aguinaldo (January 23, 1899 – April 1, 1901) To make it easier for you to master, always remember why Gen. Emilio Aguinaldo was on the 5-peso bill (which is not used anymore, instead his head-profile is on the 5-peso coin) bearing the Philippine flag at the celebration of the Philippine Independence Day, it’s because he was the  first president  of the Philippines First Republic (a. k. a. Malolos Republic). Contributions and Achievements of Emilio Aguinaldo: * first president * youngest president – he became the country’s leader at age 28 * longest-lived president – he died when he was 94 (wow! * one of the active leaders of KKK * signed the Pact of  Biak na Bato * known as the President of the Revolutionary Government * he fought against the Spanish and American to retain our independence 2Manuel L. Quezon (November 15, 1935 – August 1, 1944) Notable facts about Manuel Luis Quezon is that, h e is known as the â€Å"Father of National Language† (Ama ng Wikang Pambansa) and he died in Saranac Lake, New York due to tuberculosis. I’ve seen his life-sized wax statue inside the Quezon Memorial Circle, it was well crafted. Contributions and Achievements of Manuel L. Quezon: first Senate president elected as President of the Philippines * first president elected through a national election * first president under the Commonwealth * he created National Council of Education * he initiated women’s suffrage in the Philippines during the Commonwealth * he made Tagalog / Filipino as the national language of the Philippines * he appears on the twenty-peso bill * a province, a city, a bridge and a university in Manila were named after him * his body lies within the special monument on Quezon Memorial Circle 3 Jose P. Laurel (October 14, 1943 – August 17, 1945)Laurel was the third to sit at the office during Japanese occupation of World War II. He was the onl y Filipino president to have been shot outside of combat. Contributions and Achievements of Jose P. Laurel: * he was considered as the legitimate president of the Philippines * he organized KALIBAPI (Kapisanan sa Paglilingkod sa Bagong Pilipinas). * he declared Martial Law in 1944 * he and his family developed the establishment of Lyceum of the Philippines 4. Sergio Osmena (August 1, 1944 – May 28, 1946) Sergio Osmena was the second president of the Commonwealth; he succeeded Quezon after his death.Contributions and Achievements of Sergio Osmena: * he was 65 when he became president– making him the oldest president to hold office * he was the first Visayan to become president * he joined US Gen. Douglas McArthur in Leyte on October 20, 1944 starting the freedom of the Philippines from the Japanese during World War II * during his time, the Philippine National Bank has been rehabilitated and the country joined the International Monetary Fund * on his time, the Bell Trad e Act was approved by the US Congress * Sergio Osmena appears on the 50 peso bill Manuel Roxas (May 28, 1946 – April 15, 1948) Roxas was the fifth president of the Philippines overall but he was considered as the third and last president under the Commonwealth and the first of the Third Republic of the Philippines. He only sat in the office for 1 year, 10 months and 18 days. Contributions and Achievements of Manuel A. Roxas: was inaugurated as the new and first president of the new Republic because the Philippines was finally free after the WW II * in his time, the country has started reconstruction from war damage and the Philippines started breathing without foreign rule * under his term, the Philippine Rehabilitation Act and Philippine Trade Act laws were accepted by the congress * he is in the 100 peso bill 6,Elpidio Quirino (April 17, 1948 – December 30, 1953) He was the vice president at Roxas time. He became president when the latter died in 1948. Contributions and Achievements of Elpidio Quirino: under his term Hukbalahap movement was active * he created Social Security Commission * he also created Integrity Board to monitor graft and corruption * in 1948, Quezon City was the capital of the Philippines * peso and dollar exchange rate at his time was 1 US = P2 7. Ramon Magsaysay (December 30, 1953 – March 17, 1957) He was born in Iba, Zambales, was a military governor, and engineer. He died on a plane crash on Dec. 1957, boarding the presidential plane named â€Å"Mt. Pinatubo Contributions and Achievements of Ramon Magsaysay: * was a chairman of the Committee on Guerilla Affairs was the first president sworn into office wearing  Barong Tagalogin his inauguration * his presidency was referred as the Philippines’ Golden Years for it was the cleanest and zero-corruption * the Philippines was ranked 2nd  in Asia’s clean and well-governed countries * he established National Resettlement and Rehabilitation Administrati on (NARRA) among his agrarian reforms 8,Carlos P. Garcia (March 18, 1957 – December 30, 1961) Another lawyer, Carlos P. Garcia was a poet, teacher, and guerilla leader too. Born from Bohol, he was the vice president of Magsaysay and secretary of Foreign Affairs for 4 years.He became president when Magsaysay died in 1957. Contributions and Achievements of Carlos P. Garcia * he was known for  Ã¢â‚¬Å"Filipino First Policy† * he established the Austerity Program focusing on Filipino trade and commerce * was known as the â€Å"Prince of Visayan Poets† and the â€Å"bard from Bohol† * cultural arts was revived during his term * was the first president to have his remains buried at the  Libingan ng mga Bayani 9. Diosdado Macapagal (December 30, 1961 – December 30, 1965) He was born in Lubao, Pampanga, Diosdado Macapagal is the father of Gloria Macapagal Arroyo, the 14thand second woman president of the Philippines.He was a lawyer and a professor, too. Contributions and Achievements of Diosdado Macapagal: * he established the first Land Reform Law * he placed the Philippines currency – peso, on the currency exchange market * he made June 12 1898 as the Philippines’ Independence Day * he signed the Minimum Wage Law * he signed the creation of the Philippine Veteran’s Bank 10,Ferdinand Marcos (December 30, 1965 – February 25, 1986) Born from Sarrat, Ilocos Norte, Ferdinand Edralin Marcos was a lawyer and Senate President for 3 years.He was president for 21 years and only quit office after the People Power Revolution. His wife,  Imelda Marcos  became quite popular in the world too. His term was the most controversial and messy one because of Martial Law and People Power although Marcos has contributed a lot of nice things in the Philippines. He was  one of the best and brightest presidents  even though their family was rumored to have embezzled public funds to Switzerland and other wealthy countrie s. Contributions and Achievements of Ferdinand Marcos: * he was the first president to win a second term * he declared Martial Law on Sept. 2, 1972 * he increased the size of Philippine military and armed forces * in 1980, GNP was 4 times greater than 1972 * in 1986, the Philippines was one of the most indebted countries in Asia * he built more schools, roads, bridges, hospitals and infrastructures than all former presidents did combined * is the only president whose remains interred inside a refrigerated crypt 11. Corazon Aquino (February 25, 1986 – June 30, 1992) The first woman president of the Philippines and the first woman president in Asia, Cory Aquino is the wife of Benigno Aquino Jr. (who was assassinated during Marcos regime).She was born in Paniqui, Tarlac Contributions and Achievements of Corazon Aquino: * was named â€Å"Woman of the Year† in 1986 by Time magazine * first woman president of the Philippines and Asia * she’s known to bring back democr acy in the country * she abolished 1973 Marcos Constitution brought the new Constitution of the Philippines * she reorganized the structure of the executive branch of government * signed the Family Code of 1987 and 1191 Local Government Code * she always initiated charitable and social activities helping the poor and the needy * she’s been cited as a modern-day Joan of Arc by many she is in the new 500 peso bill together with her husband Ninoy Aquino she has received great honors and awards such as one of: * 100 Women Who Shaped World History * 20 Most Influential Asians of the 20th  Century * 65 Great Asian Heroes * a recipient of J. William Fulbright Prize for International Understandin 12. Fidel V. Ramos (June 30, 1992 – June 30, 1998) FVR was the chief-of-staff of the Armed Forces of the Philippines before he became president. Unknown to many, he’s also a civil engineer. He brought back economic growth and stability in the country in spite of the Asian Fin ancial Crisis in 1997.He is the first and only non-Catholic president of the Philippines. Contributions and Achievements of Fidel V. Ramos * during his time, the Philippines was cited as  Asia’s Next Economic Tiger  because he brought back economic growth * the Philippines celebrated Centennial Independence in 1998 * he’s the only Filipino who received  British Knighthood  from the United Kingdom, bestowed by Queen Elizabeth II (Knight Grand Cross of the Order of St. Michael and St. George) * he led the 4th  APEC Summit held in the Philippines his â€Å"Philippines 2000† vision made the Philippine Stock Exchange one of the best in the world in the mid-90s * Death Penalty was reinstated at his time * he signed peace talks and agreement with the MNLF 13. Joseph Estrada (June 30, 1998 – January 20, 2001) Known as Erap, he was the first president who was a famous film actor. His governance had so many downs due to controversies, impeachment and slow economic growth. I think he’s the first president who has been impeached and the second one who was forced to leave the office because of People Power III in Edsa.Philippine economy was at its worst because of leadership uncertainty. Contributions and Achievements of Joseph â€Å"Erap† Estrada: * during his time, the MILF’s headquarters and camps were captured * he joined other leaders and politicians who supported against the Charter Change * was cited as one of the Three Outstanding Senators in 1989 * was among the â€Å"Magnificent 12† who voted for the termination of the Philippines and US Military Bases Agreement from Clark Airbase and Subic Naval Base 14.Gloria Macapagal Arroyo (January 20, 2001 – June 30, 2010) Gloria Arroyo, daughter of ex-president Diosdado Macapagal, was the second female president of the Philippines. She was 14 when she moved and lived in the Malacanang Palace. Oakwood Mutiny occurred on her term. There were also lots o f messy controversies against Gloria like impeachments and the Hello Garci disgrace but Gloria has known to have contributed big record for road, bridges infrastructures and higher economic growth than the past 3 presidents term did.Amid the 2008 global financial crisis, the Philippines still had an impressive GDP growth and it was so hard to keep it afloat but she did. Contributions and Achievements of Gloria Macapagal Arroyo: * second female president of the country * first and only female vice-president of the Philippines so far (to date) * first president to had oath taking outside Luzon an ex-professor of Economics at the Ateneo de Manila University where Noynoy Aduino was one of her students * an ex-classmate of former  US president Bill Clinton  at Georgetown University’s Walsh School of Foreign Service where she maintained Dean’s list status * she regained  higher economic growth than the past 3 presidents before her * Philippine economy grew at its faste st in 3 decades in 2007, GDP exceeding 7% growth * US ex-president Bill Clinton cited Gloria’s â€Å"tough decisions† because of her brilliant strategy to make the country's economy back in shape amidst the 2008 global financial crisis * Peso became the best performing currency of the year in Asia in 2007 * eVAT Law was implemented under her term * she is currently in the 200 peso bill 15 Benigno Aquino III (June 30, 2010 – present) Son of the first female president of the Philippines and Asia – Corazon Aquino, Benigno Aquino III Aquino a. k. a. NoyNoy joined the House of Representatives and the Senate before his presidency. He is the first president who is a bachelor, unmarried and has no children.Contributions and Achievements of Benigno Aquino III: * he created the no wang-wang policy and this was practiced on his inaugural address * he assigned the notable Jesse Robredo as the secretary of DILG in 2010. * he initiated the K-12 education in the Philipp ines * he renamed the Office of the Press Secretary into Presidential Communications Operations Office and appointed new officers * he signed an EO about suspension of allowances and bonuses of GOCCs and GFIs board members * has paved peace in Mindanao thru the Bangsamoro Islamic Freedom Movement * in 2012, the Philippine economy grew 7. 1% besting other South East Asian countries

ACCOUNTING SYSTEM INSIGHTS

AIS – Final Study Chapter Highlights Chapter 1 – ACCOUNTING SYSTEM INSIGHTS 1. Enterprise system – A system that supports business activities throughout the enterprise, including inputs, processing, and outputs 2. Integrated enterprise system – Shares data across functional areas within the enterprise 3. Business processes – Related activities performed by an enterprise to create value by transforming input into output 4.Value chain – An organizing framework for business processes, beginning with vendors and ending with customers Baseline accounting system – A model that provides an enterprise-wide view of the firm`s accounting system 1. Transaction cycles – Accounting transactions related to specific business processes (1) Purchasing cycle – Transactions related to purchasing items from vendors (2) Payroll cycles – Transactions with employees (3) Sales cycle – Exchange or transactions between an enterprise and its customers 2.Vendors module – A module related to purchasing goods and services 3. Customers module – A module related to selling the customer a product or service 4. Employee module – A module related to the payroll cycle 5. Banking module – A module that involves cash received and cash paid 6. Financial module – A module that includes adjusting and correcting entries (1) Adjusting entries – Entries to bring accounts up to date at year end (2) Correcting entries – Entries to correct errors (3) Closing entries – Zeros out income and expense accounts at year end 7.Reports module – A module that relates to output from the accounting system (1) Financial reports – Reports that include a company`s income statement, balance sheet, and statement of cash flows (2) Tax reports – Reports used when filling federal, state, and local returns (3) Management reports – Reports prepared to assist managers in making decisions (4) Sustainability reports – Reports used to evaluate an enterprise`s sustainability performance What is the importance and value of information as an asset? Today, the value of information assets for some business exceeds the value of other assets, such as land and buildings What is the role of the accounting system within the larger enterprise system? * The accounting system spans the entire value chain of an enterprise, tracking transaction information from the purchase of items from vendors through the sale of products or services to customers. Business processes are associated with the related accounting transactions known as transaction cycles. Also read  Modules 9 & 10The purchasing cycle consists of employee and payroll transactions. The sales cycle involves exchanges or transactions between an enterprise and its customers. In addition to the accounting system, other modules or subsystem can include supply chain management (SCM), operations/production system (OPS), human resource management (HRM), and customer relationship management (CRM). What are the database essentials that today’s accounting professional needs to know? 1) A field is a piece of data, such as customer first name (2) A record is a collection of related fields, such as a customer record (3) A table is a collection of related records, such as a CUSTOMER table (4) A database is a collection of related tables, such as an accounting database (5) A database form is a computer-based form for entering data into the database (6) A database query is used to extract data from a database, such as searching for a customer’s account balance. (7) A dat abase report is a computer-based output to display What are the SDLC (Software Development Life Cycle) phases? The system development life cycle organizes the activities involved in developing a new system into the following six distinct phases: (1) Plan the system project including scheduling, budgeting, and staffing (2) Analyze the new system requirements, such as what reports are required and what data needs to be collected by the system (3) Design business processes and databases for the new system (4) Build/buy and test databases and computer programs for the new system (5) Install new IT hardware, software, and databases 6) Deploy the new system, using the system on an ongoing basis and maintaining and updating it as necessary. Why is it important to safeguard information assets? * To protect information assets, organizations implement security and controls to prevent fraud, unauthorized access, modification, destruction, or disclosure. Internal control is the set of policies and procedures enterprises use to safeguard assets, including information assets, and to prevent and detect errors. What are the three functions of an accounting system in today’s business environment? 1) Collecting, recording, and storing financial and accounting data (2) Providing financial analytics and business intelligence for improved decision making and business performance (3) Safeguarding information assets stored in accounting systems using security, controls, and risk management Chapter 2 – ACCOUNTING DATABASES 1. Operational database – Databases used to store data related to business operations and transactions 2. Data warehouse – Stores data from a variety of sources and is used for business intelligence 3. Database administrator (DBA) – Responsible for managing the enterprise’s databases 4.Intersection table – Placed at the junction of two tables to eliminate a many-to-many relationship 5. Composite primary key – Used when more than one field is required to uniquely identify a record 6. Normalization – A process for removing database anomalies or problems 7. Database integrity – Ensures that the database contains accurate, valid data Rule 1: Entity integrity Each record in the database must have a unique identifier. No two records in the database can have the same primary key value. Rule 2: Primary key integrity The primary key value cannot be null (empty).Rule 3: Domain integrity The field values must be from a pre-defined domain. Rule 4: Referential integrity Data referenced and stored in related tables must be consistent across the database. DBMS is a software used to (1) Create database tables (2) Transfer data from the accounting software to the database (3) Update data in the database (4) Delete data from the database (5) Sort database tables (6) Run queries What data is stored in accounting databases? * Organizations store data about assets, liabilities, operations, tran sactions, employees, customers, vendors, and more in databases.Accounting databases needs to be well structured, redundancy-free, consistent, and current What are the three tiers in accounting system architecture? (1) Database tier: The back-end accounting database stores accounting data in database tables. A back-end database management system (DBMS) sorts, stores, inserts, updates, and deletes accounting data and runs queries (2) Application tier: Accounting software applications interact with the DBMS to access the back-end accounting database (3) User tier: The user tier consists of the interface appearing on the accountant’s computer screen.The user interface consists of database forms and reports. What are enterprise databases? * Enterprise databases used by an enterprise for business purposes can be considered as one of two types: internal databases or external databases (1) Internal databases are databases in which the data belongs to the organization. Internal databa ses consist of two varieties: operational databases and data warehouses. Operational databases, such as an accounting database, store enterprise transactions. Data warehouses store data from a variety of sources. 2) External databases are databases containing data collected by other organizations. What problems can result from poorly designed databases? * Poorly designed databases may contain database problems or anomalies, such as problems with inserting, updating, and deleting data. This can result in inaccurate, unreliable accounting data. * Three types of database anomalies (problems) are DUI: Deletion, Update, Insertion What are the steps used to build an accounting database? (1) Identify and build database tables (2) Identify and enter fields in each database table (3) Select the primary key for each table 4) Identify and build relationships among database tables, removing any many-to-many relationships by creating intersection tables Chapter 3 – ACCOUNTING INTERFACE 1. Graphical User Interface (GUI) – User interface containing images and icons 2. Data validation – Tools used to minimize data entry errors, such as drop-down lists 3. Real-time reports – Reports that provide up-to-the-minute data without a time lag 4. Live reports – Reports that provide up-to-the-minute data continuously 5. Structured query language (SQL) – Code used to search and retrieve data 6.Query Builder Tools – Streamlines query development What is the role of the accounting system interface? * The accounting system user interface plays an important role in entering accounting data and retrieving accounting information. The accountant views the interface on the screen, and the RDBMS and database are behind the screen. The accounting software interface interacts with the RDBMS using database forms, queries, and reports. Features of a well-designed interface include user-friendly, effortless navigation, and customizable preferences. Wha t is the role of database forms? Database forms are commonly used to input data into accounting system. The database forms are frequently designed to look like commonly used and familiar items, such as an invoice or a check. What is the role of database reports? * The output of the accounting system is typically displayed in a report format. The report displayed on the user’s computer screen is actually a database report that is formatted to meet accounting requirements. The database report uses information from the database to populate the report. What is the role of database queries? * One component of the user interface is retrieval or query.Sometimes the interface will call this a search and provide a form where the search question can be entered. In other instances, a query may be run to prepare a report, retrieving data from the database to enter into the database report that appears on the user’s computer screen. Well-designed database forms are designed to save time and minimize data entry errors. A few general guidelines for database form design include the following: (1) Enter data once (2) Use data validation (3) Enable auto entry (4) Mirror paper forms (5) Design user-friendly forms (6) Implement appropriate security Chapter 4 – ACCOUNTING SYSTEMS AND B.PROCESSES 1. Data flow diagrams (DFDs) – a technique used to document business processes using agent, event, data store, and data flow symbols 2. Data flows – shows how data enter, moves, and exits a system 3. Data stores – a database table represented by an open rectangle 4. Events – a process represented by a rounded rectangle 5. Agents – a person or department represented by a square symbol 6. External agent – an agent outside the enterprise 7. Internal agent – employees within the organization 8. Event-agent-database (EAD) table – each row in this table corresponds to an event in a DFD 9.DFD Fragment – a DFD of a single event 10. Black hole – a DFD error that occurs when data goes into a process but no data exists 11. Gray hole – a DFD error that occurs when the input data does not correspond to the output data 12. Miracle – a DFD error that occurs when there is no input to a process The approach to reading a DFD is to use the following four steps (1) Identify the agents (internal and external) (2) Identify events (3) Identify database tables (4) Trace the data flows How are accounting systems developed today? * Today, most accounting systems are developed in two stages.First, baseline accounting software is selected. Then the accounting software is customized to meet the enterprise’s specific needs. How is customization of accounting systems documented? * Customizing an accounting system involves documenting the specific needs of the enterprise using data flow diagrams to provide a detailed view of the enterprise’s business processes. Each module of the b aseline model can be customized to meet the enterprise’s needs. Additional modules might also be needed to provide the required customization, such as a production module to track manufacturing costs.Chapter 5 – BUSINESS PROCESSES 1. Gap Analysis refers to analyzing the gap between the baseline modules and the customization required to meet enterprise-specific needs. 2. Big Bang refers to when all system modules are built and implemented for the entire enterprise at the same time. 3. Stages refers to when modules or locations for a new system are built and implemented stage by stage instead of all at once. How are business processes documented? * The baseline accounting system can be customized using data flow diagrams (DFDs) to document the enterprise’s business processes.What is gap analysis? * A gap analysis identifies the gap between the selected baseline system, such as SAP, and the customization required by the specific enterprise. What is the difference b etween the big bang approach and stages approach to customization? * The two approaches to customization are big bang and stages. The big bang approach is used when all the modules are built and implemented for the entire enterprise at the same time. The stages approach involves completing modules or locations stage by stage instead of all at once. What is a workflow management system? Workflow management systems automate workflow by automatically forwarding the electronic document to the next step in the business process. Chapter 6 – INTEGRATED ENTERPRISE SYSTEMS 1. Order-to-cash – corresponds to the sales cycle 2. Procure-to-pay – corresponds to the purchasing cycle 3. Spaghetti code – programming code used to connect stand-alone systems 4. Three-tier architecture – when an enterprise system uses layers of IT components: enterprise database, application, and client computers 5. Firewall – software programs on a router that monitor network traffic 6.Business process management (BPM) – transforming business processes to improve efficiency Top Reasons for Failed ERPs include the following: (1) Unrealistic budget. Underestimated costs. Overestimated benefits. (2) Unrealistic schedule. Not enough time allowed for project completion. (3) Not a good fit. User requirements are not net. Baseline system not a good fit with business processes. (4) Too much change. Failure to educate employees on changes to expect. Lack of adequate change management. (5) Lack of project champion at the top. Commitment by top management is lacking to champion the project.What are advantages of an integrated enterprise system? * The integrated enterprise system offers many advantages over the functional silo approach to enterprise systems. The accounting functions are integrated into the larger enterprise system, permitting accounting to share data with other functional areas and better coordinate activities. What are challenges associated with an integrated enterprise system? * Challenges of an integrated enterprise system include business processes that may need to be redesigned and managing the changes required by the new system. How is data entered in an integrated enterprise system? Database forms that relate to business process activities permit users to enter data once into the IES and have the data shared throughout the enterprise, eliminating the need for different functional areas to rekey the same data. How does an integrated enterprise system relate to the accounting system? * Integrated enterprise system use a modular approach that is consistent with the baseline accounting system model. The basic module names may vary but the functions are basically the same. Integrated enterprise systems integrate accounting with other modules for an enterprise.Customer and vendor systems can also be integrated. Chapter 10 – FRAUD AND INTERNAL CONTROL 1. Entity-level IT controls – processes, organization s tructure, and leadership for IT to support an organization’s business strategy and objectives, such as internal audits 2. IT general controls – controls that apply to IT services in general and ensure continued IT operation and availability, such as change and access controls 3. Application controls – controls embedded within business process applications, such as accounting software controls A.Classification by the control objectives specified in the COSO internal control framework: i. Operation controls – controls to ensure that operations are completed appropriately, such as the timing of cash disbursements to ensure that late fees are avoided ii. Financial controls – controls to ensure that external financial reports are prepared on a timely basis in compliance with laws, regulation, or contractual agreements iii. Compliance controls – controls to maintain confidentiality of information in accordance with all applicable laws and regulati ons B.Classification by how the process is completed: iv. Manual controls – controls performed without the assistance of technology v. Automated controls – controls performed automatically by computers 1. Input controls – controls over data entered into the system 2. Processing controls – controls to ensure that amounts have been processed appropriately 3. Output controls – controls to ensure that reports are distributed only to appropriate users vi. Hybrid controls – a combination of manual and automated controls What is SOX and how does it affect the accounting system? Sarbanes-Oxley (SOX) legislation resulted from the accounting scandals of 2002. This legislation requires organizations to use recognized framework for internal controls. As a result, many organizations adopted COSO’s Internal Control – Integrated Framework and the COBIT framework for IT controls What is IT control architecture? * IT control architecture is a b lueprint for IT controls in the organization. This blueprint shows that internal control impacts IT at three levels within the organization resulting in three levels of IT controls: * Entity-level IT controls Application controls * IT general controls How can control weaknesses be documented? (1) Build a DFD (2) Document preventive and selective controls on the DFD (3) Document control HotSpots on the DFD Fraud and abuse can be classified into three broad categories: (1) Corruption, such as bribery (2) Misappropriation of assets, including theft of cash, fraudulent disbursements, or stealing merchandise (3) Fraudulent financial reporting, such as misstating financial statements in order to meet earning targets. Three elements required to prove fraud are the followings: 1) A material false statement is made with the intent to deceive (2) A victim relies upon the false statement (3) The victim incurs damages The fraud triangle depicts the three conditions that typically must exist in order for a fraud to be perpetrated (1) Motive – reason for committing the fraud, such as financial difficulties (2) Opportunity – access to the asset or financial statements in order to carry out the fraud (3) Means – knowledge or skills that permit the perpetrator to commit the crime Internal Control is a process, effected by an entity’s board of directors, management, and other personnel.This process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. SOX (Sarbanes-Oxley Act) emphasize a strong system of internal control as a means of avoiding Enron-sized accounting frauds. SOX Requirements to remember (1) Section 302. Corporate responsibility for financial reports (2) Section 404. Management assessment of internal controls (3) Section 806.Protection for employees of publicly traded comp anies who provide evidence of fraud (4) Section 906. Corporate responsibility for financial reports Audit and Internal Controls (SOX) (1) Audit of internal control – tests of controls to obtain evidence that internal control over financial reporting has operated effectively (2) Audit of financial statements – tests of controls to assess risk and substantive procedures to collect evidence regarding the accuracy, completeness (3) IT audit – audit of IT controls 4) Integrated audit – integrates an audit of internal control with an audit of financial statements There are two types of deficiencies that may be found in internal control over financial reporting: (1) Material weakness – deficiency that results in a reasonable possibility that a material misstatement of financial statements will not be prevented or detected on a timely basis (2) Significant deficiency – a deficiency in internal control over financial reporting that is less severe tha n a material weakness COSO (Committee of Sponsoring Organization of the Treadway Commission) Internal Control Objectives 1) Effectiveness and efficiency of operations (2) Reliability of financial reporting (3) Compliance with laws and regulation Internal Control Components (1) Control environment – control environment factors include integrity and ethical values, importance of board directors, management philosophy and operating style, organization structure, commitment to financial reporting competencies, authority and responsibility, and human resources (2) Risk assessment – involves identifying, analyzing, and managing risks that affect a company’s ability to record, process, summarize, and report financial data properly.Risk assessment control objectives include the following: A. Importance of financial reporting objectives B. Identification and analysis of financial reporting risks C. Assessment of fraud risk (3) Control activities – include policies and procedures to mitigate risks including financial, operational, and compliance controls. Control activities include the following: D. Segregation of duties – to divide authorization, recording, and asset custody among different individuals E. Independent reconciliations of assets and accounting records – such as bank statement reconciliations and inventory reconciliations F.Physical controls – to provide for physical security of assets, such as security cameras and restricted access to corporate buildings G. IT controls – to ensure appropriate information processing, authorization, and data integrity. (E. g. Data validation) (4) Information and communication – includes the accounting system for identifying, recording, processing, and reporting transactions and financial data. An organization’s system produces reports, containing operational, financial, and compliance information.Internal control principles related to this component inclu de information technology, information needs, information control, management communication, upstream communication, board communication, and communication with external parties (5) Monitoring – involves assessing internal controls as well as the process for taking corrective action if needed. Effective monitoring includes: H. Ongoing monitoring – such as controls over purchasing I. Separate evaluations – such as an internal audit that assesses internal controls. J.Upstream communication to report internal control deficiencies COBIT (Control Objectives for Information and related Technology) Three Dimensions (1) IT Resources can be divided into the following four categories: A. Application – consists of manual and programmed procedures to process information B. Information – includes structured and unstructured data in any form, such as text, graphics, pictures, audio and video. Data is input, processed, and output by the system C. Infrastructure à ¢â‚¬â€œ refers to IT technology including hardware and software. It may also include physical structures, such as a data center facility D.People – includes staff members as well as their knowledge and skills to plan, organize, acquire, implement, deliver, support, monitor, and evaluate IT processes and systems (2) IT Processes deliver information, run applications, and use infrastructure and people to accomplish IT goals in light of business requirements. IT processes are grouped into the following four domains E. Plan and Organize (PO) domain – relates to IT strategy and tactics to contribute to attaining business goals F. Acquire and Implement (AI) domain – identifies, acquires (built or bought), and implements IT solutions.Also ensures that the SDLC phases and activities are used when upgrading and modifying current systems G. Deliver and Support (DS) domain – concerned with the delivery of IT services. Encompasses IT operations, security and training . Assures the continued support and maintenance of these services H. Monitor and Evaluate (ME) domain – monitors IT processes for compliance with control requirements. Includes management oversight of control processes as well as independent assurance services provided by internal and external audits (3) Business Requirements (Information Criteria) I.Three criteria relate to the information security: confidentiality, integrity, availability (CIA) J. For the remaining four criteria, COBIT relies upon definitions used by COSO’s Internal Control – Integrated Framework (Effectiveness, Efficiency, Reliability, Compliance) Chapter 11 – CYBERSECURITY What are the 10 domains of cybersecurity? (1) Legal, regulations, compliance, and investigations (2) Information security and risk management (3) Security architecture and design (4) Telecommunications, network, and Internet security (5) Control access (6) Operations security (7) Physical and environmental security 8) Application security (9) Business continuity and disaster recovery (10) Cryptography What is the scope of cybersecurity in the accounting system? * Cybersecurity in an enterprise is not limited to just guarding against hackers and cyberattacks. It involves many aspects of enterprise operations, including how you train and educate your employees about security awareness to safeguarding information assets, how to implement new technologies in a security conscious manner, how to maintain backups in order to recover and continue business operations, and how to provide the highest level of security in a cost-effective wayWhy is encryption important in securing accounting data? * For accounting purposes, encryption provides an especially valuable tool offering increased data integrity and confidentiality. Encryption can be used for accounting data in transit and for accounting data stored in the database. If an attacker is successful in penetrating the enterprise security and reaches t he database, encryption of the stored data is an additional line of defense *Refer to Lecture PPT slides for more detailed information regarding key terms.Chapter 12 – THE RISK INTELLIGENT ENTERPRISE What is a risk intelligent enterprise? * The risk intelligent enterprise moves beyond security and controls to managing risk and then to using risk to create value What is the enterprise risk management (ERM) framework? * The ERM framework offers guidance to enterprises implementing enterprise risk management. ERM units may consist of entity-level units, divisions, business units, and/or subsidiaries * The four ERM objectives are Strategic – relate to goals that support the entity’s mission * Operational – relate to the effective and efficient use of the entity’s resources * Reporting – relate to the reliability of the enterprise’s reporting, both internal and external * Compliance – relates to the entity’s compliance with a ll applicable laws and regulations * The eight ERM components consist of * Internal environment – involves the risk management philosophy of the enterprise, including the tone set by top management. Risk resilience, risk appetite, risk tolerance, integrity, and ethical values also affect the nternal environment * Objective setting – setting objectives that are consistent with the entity’s mission and risk appetite * Event identification – involves identifying potential events that might affect the entity. Events can be either internal events or external events that might affect the entity’s ability to achieve objectives. * Risk assessment – the process of assessing the extent to which events would impact an entity’s ability to achieve its objectives (impact/likelihood) * Risk response (avoidance/reduction/sharing/acceptance) * Control activities Information and communication * Monitoring What is spreadsheet risk management? * A signif icant risk for many enterprises is the widespread use of spreadsheets with limited controls. A spreadsheet risk management program includes using access and change controls with spreadsheets in order to be SOX compliant Chapter 13 – ACCOUNTING SYSTEM DEVELOPMENT * This chapter explains stages of SDLC (Software Development Life Cycle) and SDM (Software Development Methodologies). Refer to Lecture PPT slides for more information.