Phoneme vs Minimum Pair in English Phonetics

In phonology and  phonetics, the term minimal pair refers to two words that differ in only one sound,  such as hit and hid. Minimal pairs serve as tools to establish that two (or more) sounds are contrastive. A difference in sound means a difference in meaning, notes  Harriet Joseph Ottenheimer, and thus a minimal pair is the clearest and easiest way to identify phonemes in a language (The Anthropology of Language, 2013). Examples and Observations A minimal pair is a pair of words that differ in a single phoneme. Minimal pairs are often used to show that two sounds contrast in a language. For example, we can demonstrate that [s] and [z] contrast in English by adducing minimal pairs such as sip and zip, or bus and buzz. Since the only difference in these words is the [s] vs. [z], we conclude that they belong to distinct phonemes. However, a similar test would show that [a:j] and [Aj] are distinct phonemes in English, since writer and rider appear to be minimal pairs distinguished in their second elements, not their fourth.We looked!Then we saw him step in onthe mat!We looked!And we saw him!The Cat in the Hat!Cheers and Jeers is an activity that provides an opportunity to use music and humor to relax and release tension.Lit Up/Let DownThe learner has to identify medial or final plosives in isolated words and in sentences where either member of a minimal pair would fit in naturally. For example: Do you repair clocks/clogs?Unless someone like you cares a whole awful lot, nothing is going to get better. Its not.The US Coast Guard had 125-foot cutters and eight 765-foot long patrol boats. By the late 1920s, forty-five vessels operated out of this local base with some parking at the pier, as can be seen in a postcard.The role of the sympathetic nervous system is to prepare the body for emergencies, commonly known as  fright, flight and  fight  reactions. Word Position and Context [T]he only way we can create a minimal pair with reference to the two sounds involved is to put them in exactly the same environment in terms of word position and the surrounding context, To clarify further,  the pair: jail–Yale shows the contrast between  /dÊ’/ and /j/ in initial position, budge–buzz focuses on the contrast between /dÊ’/ and /z/ in final position, while witch–wish contrasts  /t∠«/ and /ÊÆ'/ in final position. It should be noted that minimal pairs include forms that have different spellings, as evidenced in  jail–Yale. Near Minimal Pairs [S]ometimes it is not possible to find perfect minimal pairs differentiated by only a single sound for every phoneme. Sometimes it is necessary to settle for near minimal pairs ...  [P]leasure and leather qualify as a near minimal pair, since the sounds immediately adjacent to the target sounds, [à °] and [Ê’], are the same in both words: [É›] before the target sound and [É ¹] after it. Like minimal pairs, near  minimal pairs are usually sufficient to demonstrate that two sounds are separate phonemes in a language. Sources: Matthew Gordon, Phonology: Organization of Speech Sounds.  How Languages Work: An Introduction to Language and Linguistics, ed. by  Carol Genetti. Cambridge University Press, 2014James Alasdair McGilvray, The Cambridge Companion to Chomsky. Cambridge University Press, 2005Dr. Seuss, The Cat in  the Hat, 1957Edie L. Holcomb, Getting Excited About Data. Corwin Press, 2004Album by the band Vains of Jenna, 2006Inge Livbjerg and Inger M. Mees, Segmental Errors in the Pronunciation of Danish Speakers of English, 1995Dr. Seuss, The Lorax, 1972A. Wynelle Deese, St. Petersburg, Florida. The History Press, 2006Neil Moonie, Advanced Health and Social Care, 3rd ed. Heinemann, 2000Mehmet Yavas, Applied English Phonology, 2nd ed. Wiley-Blackwell, 2011

Essay on How Oil Prices are Established - 1367 Words

How Oil Prices are Established Did you realize that at our current consumption of crude oil and at our current status of known reserves, we have approximately 40 years of reserves remaining? This is a startling fact when we take into account all the products that are produced from refined crude oil or from its by-products. Many people are aware of the price increases they feel at the gas pump, but has anyone ever considered the cost or investment put forth in finding new reserves? Under the right conditions, oil would sometimes seep up to the surface, but in our times, the search for new reserves is more costly and dangerous. When considering how the price of crude oil and its by-products are determined, one must first look at the†¦show more content†¦Through various news sources, there has been reported an increase in weather occurrences that cause temporary shortages in crude oil production. The largest of these occurrences has been from hurricanes. When a hurricane is reported and the path is determined to cross through offshore oil platforms, all production must be stopped and crews evacuated for their safety. Only once danger has passed, will production resume. This sometimes can be just a few days or longer, depending on if any damage has occurred. In 2005, the Gulf of Mexico experienced two hurricanes that devastated offshore and onshore oil production facilities. Offshore oil platforms were broken from their moorings and driven to shore, and onshore refineries suffered tremendous damage from flooding and high winds. Another weather occurrence that can have a dramatic influence on pricing is the onset of winter. Rather than winter weather causing supply shortages, the demand increases from consumers requiring fuels for heating. However, weather is not the only factor that influences pricing. With most of the known reserves currently producing and slowly depleting, the search for newer sources takes the producers into areas originally thought too harsh or uneconomic to tap. When the oil and gas industry was in its infancy, crude oil could be found in pools on the ground surface. This was caused by cracks in the geological formation. As crude oil isShow MoreRelatedEssay about Monopoly of Petroleum: OPEC1037 Words   |  5 PagesThis essay will discuss the monopoly of petroleum by The Organization Of Petroleum Exporting Countries (OPEC), particularly how it controls the price of petrol, threats to its monopoly and the social costs involved. OPEC was established in the 1960s and ever since, Saudi Arabia gained a reputation of being the major power of the organization. Saudi Arabia has the biggest oil reserves in the world and production costs lower than any country. 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Something Strange Happens Every Day Essay Example For Students

Something Strange Happens Every Day Essay A man, Bob Johnson, leans on a cold, concrete pillar, silently waiting for the train to take him to work. He waits as he has waited for the past seven years of his monotonous, somewhat mechanical existence. He glances calmly at his wristwatch; thirty-seven minutes past eight o clock in the morning. Damn, he thinks to himself. Oh well, theyll have to let me off, he mumbles to himself, its the first time Ive been late in the seven years Ive worked there. So, Bob slowly makes his way to the edge of the platform so as to get a good seat on the train. Around him, people mill around waiting for the same train Bob waits for. Directly behind him, a fat woman sits on a wooden bench holding her designer label bag in her lap, close to her chest. She is obviously very self-conscious and she glances around nervously. Nearby the fat lady, three African-American guys, aged around 20, dressed in ridiculously oversized clothing, listen to a rap song on a portable stereo. To his left, a businessman and his associate stand underneath a train schedule board discussing some important topic. Near him stands a group of Japanese tourists, looking at a half-folded map, trying to figure out the best route to arrive at their destination. Two of them are in a heated argument, speaking very quickly in Japanese. Bob then catches a glimpse of a crowd of school kids heading towards the platform with their chaperones; they are going on a day-trip to the Natural History Museum. While Bob is lost in his silent study of the Human-Being, the advance warning lights lined along the edge of the platform where there is a six foot drop to the train tracks, warning people that the train will arrive in just a few moments. Everybody hears the high-pitched squeal of metal wheels on metal rails, and a sudden rush of air against his face from the fast moving train brings Bob back to his senses. At this moment everyone waiting for the train; the fat lady, the homeboys, the business associates, the tourists and the school group, in amongst a slew of other interesting people; begin crowding the platform where Bob calmly waits to go to work. In all the rushing, panic, and pushing of people, Bob Johnson, who was waiting calmly to get onto the train, somehow gets jostled by the wave of people and topples over. He falls straight into the middle of the tracks. Chaos. Somebody screams, everybody looks, everybody screams, everybody runs. Bedlam takes over; no one knows quite exactly what to do. Bob, after what seems like an eternity, pushes himself slightly off the ground and spits some blood to the gravel floor. Looking straight at the ground, still gathering his senses, he is abruptly hit with a state of shock and confusion. He hears the growing screeching noise of the trains breaks. He looks up and to his right and sees the trains lights and bulking mass, bearing down on him. At the moment just before impact, and Bobs almost-apparent death, some ones muscular hand grabs him by his arm and pulls him off the path of his surefire demise, leaving only Bobs briefcase to be torn apart by the quick-moving train. Every single last muscle in Bob Johnsons body aches and he cant stop himself from shaking. All he feels is adrenalin pumping through his mind, and his body. He finally gains his senses back, and sits up impulsively, and looks around. A feeling of relief floods through him where the adrenalin once did before. It was only a dream. He is now in the comfort of his own bed, he looks over on his bedside stand, at his alarm clock, it is five o clock in the morning and the sounds of a city gearing up and preparing for a long day fill his head. He gets up and starts his morning routine. He takes a nice refreshing shower, and eats some almost-burnt toast and drinks a glass of orange juice, just as he has showered and eaten breakfast for the past seven years of his monotonous life. As he is getting dressed into his work clothes, he feels a strange aching sensation in his neck, as if he had pulled a neck muscle, or pinched a nerve. At the same time, he has a sore throat and his voice is very ras py. He coughs loudly and thinks nothing of it. All he can think about is the incredibly lifelike dream that he had, so he decides to call his mother just to say hello and to take his mind of the odd dream. He picks up the phone and dials in the ten digit number, he is taken aback by the cold, machine-like voice of a recording, The number you have dialed has been disconnected, please hang up, and try the number again. He instead tries another number. And another one, and another one. Its all the same; theyve all been disconnected. Finally he decides that the phone lines must be down, or his apartment was disconnected for not paying their bills, and he walks out his door. .u10d20a96aeb5f5c54cf1e2b89afb0379 , .u10d20a96aeb5f5c54cf1e2b89afb0379 .postImageUrl , .u10d20a96aeb5f5c54cf1e2b89afb0379 .centered-text-area { min-height: 80px; position: relative; } .u10d20a96aeb5f5c54cf1e2b89afb0379 , .u10d20a96aeb5f5c54cf1e2b89afb0379:hover , .u10d20a96aeb5f5c54cf1e2b89afb0379:visited , .u10d20a96aeb5f5c54cf1e2b89afb0379:active { border:0!important; } .u10d20a96aeb5f5c54cf1e2b89afb0379 .clearfix:after { content: ""; display: table; clear: both; } .u10d20a96aeb5f5c54cf1e2b89afb0379 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u10d20a96aeb5f5c54cf1e2b89afb0379:active , .u10d20a96aeb5f5c54cf1e2b89afb0379:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u10d20a96aeb5f5c54cf1e2b89afb0379 .centered-text-area { width: 100%; position: relative ; } .u10d20a96aeb5f5c54cf1e2b89afb0379 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u10d20a96aeb5f5c54cf1e2b89afb0379 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u10d20a96aeb5f5c54cf1e2b89afb0379 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u10d20a96aeb5f5c54cf1e2b89afb0379:hover .ctaButton { background-color: #34495E!important; } .u10d20a96aeb5f5c54cf1e2b89afb0379 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u10d20a96aeb5f5c54cf1e2b89afb0379 .u10d20a96aeb5f5c54cf1e2b89afb0379-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u10d20a96aeb5f5c54cf1e2b89afb0379:after { content: ""; display: block; clear: both; } READ: The Kung, Shoshone, and Mbuti Tribes: Hunting and EssayThe moment he closes his apartment door behind him, everything goes silent. No cars, no people, no birds singing, no anything. Peculiar, he thinks to himself, people should be out by now, where is everybody? Bob walks down the cold, concrete stairs, and everything just gets darker and darker until he finally reaches the floor of the parking garage. At this level, it is pitch black and he cant see anything, but he decides that along with the phone lines, there must be a power failure. He slowly and cautiously makes his way to where he parks his car. Suddenly, Bob finds himself on the ground with his briefcase by his sid e. He looks behind him and convinces himself he tripped on something in the dark. He slowly pushes himself up off the ground only to be startled by a car coming straight at him with its headlights on full beam, he hears the screeching of breaks, almost like metal on metal. As the car hits him, the headlights completely engulf him and he feels a moment of disconnectedness and a feeling of incorporeal like he is no longer in his body. Bob Johnsons body lay twitching on the subway tracks as the train came to a screeching halt. He had been decapitated. Creative Writing Essays

The Need for Urban Police Policy Essays - Black Lives Matter

The Need for Urban Police Policy Anthony Hamilton Cleveland State University Abstract This paper talks about the need for urban police policy. The description of what a police officer job is and what is expected of them. The beating of Rodney King and the shooting deaths of Michael Brown and Tamir Rice. The choking death of Eric Garner by the NYPD. How these communities are affected by what these officers have done. New police training and test evaluations for new and seasoned officers. The need for reform right now. Keywords: police brutality, excessive force, police policy, African-Americans The Need for Urban Police Policy What happens when police officers go too far? In today's society that is one of the questions that needs many answers. The past few years has shown that police officers are going far beyond what the law is allowing them to do. These officers are the same people that are called when somebody needs help and also protect and serve the needs of the people. Now more than ever people need the feeling to not only protect themselves from criminals, but also the police. Because of recent events many people feel that police officers are demonstrating excessive force of power they have. "Thanks to social media, better data, and advanced technology, a new light has been shed on the brutality of police violence" (Baptiste, 2015). The main problems that people have with police officers is when they come to the conclusion to use force and when that force becomes lethal. This is most prevalent in the African-American communities around the country. It has become such a big issue in these communities that the need for urban police policy is needed. The job of a police officer is to protect and serve the public. They are here to keep order in the public, averting, and investigating crimes that are reported. While doing all of these things they are to uphold the law at a higher level than most civilians do. As citizens we have put our trust in these police officers to do the right things at all times. People who decide who wants to be in law enforcement has to do this because they want to make a difference and help people in process. Besides when somebody starts their career as a police officer the money is not an important factor because the public safety is. This can be really rewarding to somebody that would like to be a public servant because crime is the one constant that seems to never stop. Although with low pay and helping the public this is considered one of the most dangerous jobs in America. Each day officers risk their lives to make it possible for people to walk around without fear. Police need the use of force but i t has to come when it is really needed. As Markman (2015) writes the fact that making life-and-death decisions in an instant during street encounters is among the most difficult things any human being can be called on to do (p. 11). At some point in an officer's career there is going to come a time when they are face with a decision to use deadly force or not. Police brutality is nothing new in the African-American community. In the earliest case of police brutality was Rodney King in 1991. He was beaten after running from the police in Los Angeles. A videotape of this beating is played all over the national news. The video shows four officers repeatedly beating King while other officers while other officers standby and watch. This instance brought much attention to how officers treated minorities. Four officers were charged with assault with a deadly weapon and use of excessive force. Three officers were acquitted and the fourth was acquitted by a jury because they failed to reach a verdict on the excessive force charge. These acquittals led to the L.A. riots in 1992. In the aftermath of King's beating "confidence in the city's police department plummeted to 31% for Latino residents and 14% for African-Americans" (Weitzer 2015). With these types of numbers about confidence in the police with minorities, police will never get that trust fr om them. In a time were almost everything is on video,

menkaure essays

menkaure essays The sculpture group of King Menkaure and His Queen is positioned in one of the basic types of Egyptian sculpture the Standing/Striding pose. The figure of Menkaure is rigidly frontal, although his head is slightly turned to the right. His left foot is slightly advanced, however the upper body does not respond to this uneven distribution of weight - there is no tilt in the shoulders, nor a shift in the hips. All movement of the figure is suppressed: his muscular arms hang down his athletic body, they are not flexed at the elbow and do not break through the front contour of his thighs. The body remains wedded to the block of stone from which it was carved. The artist does not remove the dead stone between the arms and torso and most importantly his advanced leg is not carved in the round, which contributes to the solid and majestic appearance of the statue. The Queen assumes the same rigidly frontal posture, however her left leg is less advanced than his, which alludes that she is a subordinate figure to her king in this stance she is just echoing the pharaohs decisive actions. She embraces the pharaoh with her right arm placing her hand around his waist; her left arm is bent at the elbow and covering her stomach rests on the kings left arm. There is a space of about couple of centimeters between the statues that widens towards the base, and which makes Menkaure appear standing independently from his female counterpart. In this frontal, striding forward posture the pharaoh looks confident and in control. ...

How to Write a Controversial Essay on Abortion Worldwide

How to Write a Controversial Essay on Abortion Worldwide When writing a controversial essay on abortion, you need to make sure the facts and statistics you use are supportive of your main argument. However, any good writer will present both sides to the argument and to do that, you need data from both sides. Before you start your research get some note cards and highlighters ready. These tools will help you to make notes as you go. Whenever you write something down, no matter how trivial or short it might be, note the corresponding bibliographic information including the page number. This will save you heaps of time later when you are reaching your deadline and trying to put together your reference page. Research With a controversial essay, it is imperative that you check the sources you plan to use and evaluate their merit. Do not use unreliable sources. Start with your school library. This is where you can find books and journal articles which are written by reputable sources. Of course, even reputable sources might have funding that raises some questions. Look for: the author or authors; what their degrees are; where they were received; what other peers have had to say in reviews about their work; what other work they published; who funded the study. With controversial topics like abortion, you should never just accept a statistic as pointed out by a single author. Check the original source for that statistic. Put the statistic into proper context. You need the complete picture before you cite that source. Turn to academic databases to find reputable sources. Read over the abstracts to see which ones best fit your topic and then open the entire article and read over that to gain a better perspective. You want to avoid the internet as a reliable source, especially sites that end in â€Å".com† as these are commercial websites, except in cases where you are simply reading some information about the background to inform yourself before you start the research. These are not meant to be sites that you use as sources. Writing With your notes ready, it is time to start writing. You want to either use the strongest to weakest order or weakest to strongest order for your presentation. This is a decision left to you, because neither is right or wrong. Tip: You can check the organization of your work by using an outline. Even a bullet point outline can help you to play around with the order of your work and find areas where the content might flow better or worse. With an outline, you can start drafting your thesis statement and your body paragraphs. Most students write the body paragraphs first, then turn to the introduction and the conclusion. This is useful because your introduction and conclusion both need the content from your body and if you try to write them before you have written the body, things will get very complicated very quickly. Read over the content for clarity and flow. Make any necessary edits and send it in.

Evolution of computer technology Essay Example | Topics and Well Written Essays - 1250 words

Evolution of computer technology - Essay Example The use of RISC overlaps many concepts in computer technology, with pipelining being one of the main characteristics of RISC (Cocke and Markstein, 2000). Pipelining typically refers to the improvement of the speed of processing instructions in a computer processor. In this concept, multiple instructions overlap in processing so that more instructions are processed. Instead of the computer processing one instruction at a time, many instructions are processed simultaneously. The processing of instructions is done in machine cycles, where one instruction is processed in one stage and moved to the next while another instruction is processed in the first stage. The main stages of pipelining include fetching the instruction, decoding, execution, memory access and write back (Cocke and Markstein, 2000). Similarly, superscalar processing improves the notion of pipelining in RISC. Earliest evolutions of RISC processors aimed to execute at the rate of one instruction per cycle, but with the in troduction of superscalar processors, this has been improved to more than one instruction per cycle. For the effective performance of computer technology, the memory that affects the speed needs to be effectively managed. According to Cocke and Markstein (2000), memory system management refers to the allocation and security of portions of computer memory to different programs. Memory system management helps in multitasking in the computer since it utilizes the concepts of pipelining and superscalar processing to ensure that computer programs are effectively managed. Memory system management is usually covered in four main concepts, with the main one being relocation. Cocke and Markstein (2000) indicate that virtual memory management should account for the storage of different parts of memory in different places, and also provide for the recalling of this memory. When a program is swapped in a pipeline, it is not placed in the original memory, which means that effective memory manage ment should tell where the program is stored for easy recall. The second concept is that of protection, where the different processes should be protected from each others’ references to avoid corruption (Carter, 2001). However, the different processes sometimes need to share memory, so memory system management should also be able to account for the sharing of information. Shared memory therefore forms part of inter-process memory, which effectively increases processing speed. Finally, memory system management should have effective methods of allocation of memory to different processes and programs in the computer. Logical allocations of the different modules in a program ensure that programs that need to share references are allocated effectively and others separated in other parts of memory. An example of effective memory allocation methods in memory system management is segmentation, where the memory is separated according to modules. One other concept that is used to incre ase the efficiency of processors is the use of caching. The use of cache memory is important since it is the bridge between the processor and the memory in a computer, so temporary instructions are usually stored in cache memory (Carter, 2001). Cache memory stores part or all of a program when it is being processed and also stores the data required by the processor for different factions. Some of the strategies used in caching to increase efficiency

A portfolio about Mary Walker Phillips(an artist), and discussing the Essay

A portfolio about Mary Walker Phillips(an artist), and discussing the meaning of the work, it's form, its context, its qualities - Essay Example Born in 1923 in Fresno, Phillips began as a traditional knitter in her childhood. But after high school, she got into studying design, and then learned weaving under the guidance of Marianne Strengell and Lola Saarinen at the Cranbrook Academy of Art situated in Michigan. Phillips followed that up with a stint as a weaver under designer Dorothy Liebes in San Francisco, which helped her discover her own potential as a textile designer. Her renown as a textile artist grew as she opened her studio in Fresno, and she had the privilege of working on the textiles for the much-renowned Arizona home of famed architect Frank Lloyd Wright. Phillips eventually finished her graduation by the year 1960, and it took her another three years to do a masters in fine arts, specializing in innovative textiles. But the turning point in her career came from the suggestion of a famous fabric designer and friend Jack Lenor Larsen, who urged her towards artistic expression through knitting. Phillips took up her old hobby once more, but this time she had qualifications in fine arts and innovative textiles, and her perspective had evolved from following pre-existing knitting patterns towards contemporary expression. Philips broke all knitting conventions in order to express herself, using un

Later Adulthood Development Essay Example for Free

Later Adulthood Development Essay During our life time it is inevitable that we will grow older. People 65 an older are living longer lives. This age group has been increasing over the years with the help of new technology. During this stage in life we will go through many life transformations. First we will change not only physically, but mentally, and emotionally, and socially. Our roles in life will change drastically and if not prepared it will not be a smooth transition. If a person was once very independent in their younger years and now will need to be dependent on others for assistance it could become a big problem. They may need help with basic daily health needs such as bathing, cooking or may need help getting around town. There are many assistant living facilities that will assist them if needed. Another issue in aging is they may become victims of crimes. Elderly people have physical limitations that will make it harder for them to defend themselves. Discrimination will now become another issue that they will have to face. It may be hard for them to land a job at this age because many companies might be worried that they will constantly be out of work or can’t physically do the job. Compare living accommodations such as accessibility and the need for health care: There are numerous nursing facilities for the elderly to live in. In the past these facilities were ran like institutions and less like a home. The new facilities are well equipped with everything they would have in their own homes. Facilities provide entertainment, social gatherings, everything you would need to enjoy your elderly years. Many elderly people would prefer to live and maintain their own households with their spouses and not have to resort to facility living. Health care is important to the elderly generation because they are more apet to have health problems. Because of the increasing cost of health care Medicare and Medicaid programs were put in place to reduce the cost of health care for this age group. Another medical issue for the elderly is that Physicians are primarily  trained in treating young people and the elderly does not receive the quality care they need. In that age group medical care is crucial for their survival because they are more frail and sick than the younger generation. The transition from work to retirement is a major part in anyone’s life. Mandatory retirement was once created for people age 65 an older, it was meant to abolish the oversupply of available workers. Congress eventually stopped this law because it was discriminating towards the elderly. Retiring is a major adjustment in life for those who worked there whole lives. One of the many adjustments are living on a smaller income, and no interaction from fellow coworkers. Social Security benefits is a financial assistance program for retired people 65 and up but it was never intended to make a person financially independent. It is impossible to live comfortably just off of social security checks alone. About 95 percent of older adults receive Social Security; for 18 percent of them, Social Security is their only income. Americans who did not prepare themselves finically will need to work for the rest of their lives. Those who did not prepare themselves for retirement will have to worry about money and possible have to rely on government assistance. Those who did prepare themselves financially will not have to worry about money an can enjoy their leisure time and enjoy the many things that they weren’t able to do while working such as traveling, golfing, etc. Many people at this stage will get bored an unfulfilled without a job to go too. Volunteering their time and possible a part time job are a few ways an elderly couple can do to stay productive and be a contributing citizen. Older people volunteering their time can also lead to a higher feel of worth and self-esteem. Many changes go in in marriage, family, and peer relationships when we grow older. Older people are married they are happier than the non-married ones. When we age we will have to understand that one spouse will have to take care of their spouse. The caretaking spouse will get frustrated, angry, overwhelmed with caring for their spouse. When a spouse is ill this can drain the family savings and add more stress over finances. When a spouse dies it can be very emotional for the spouse that is left behind they will begin to experience loneliness’, depression and will have more things to take care of on their own. The surviving spouse will have to be emotionally ready to move on with life without their mate. Peer relationships will also change beca use  friends are sick and dying and reminds them that the end is near. This can lead to elderly people staying in the house and distancing themselves from other people and family. Some elderly begin to live with family and like the idea that they are around their loved ones. Others do not want to put a burden on to their family and decide to move into a nursing facility instead. Living with someone else can become a major shock because they are used to living on their own. The social policies that affect the older adults are Medicaid, Medicare, social security benefits, and the older Americans act of 1965. Medicare was created to assist older people with the cost of health care. Everyone 65 and older will be eligible for this service. Everyone in the United States is eligible for some sort of social security benefit after retirement age if they worked. This Money is paid into the social security system from taxes from employees and employers. It is a certain amount of money given every month to offset the cost of living. Some elderly people live off just social security alone because they did not plan correctly for the future. If a person does not have any pensions, savings and other income it will not be enough to live comfortable off of. . The Americans Act of 1965 is a law and its amendments and they are the basis for federal aid to states and local communities to meet the needs of the older generation. This law assists with an adequate income, physical and mental health, housing, employment opportunities. The final service made for the elderly is Medicaid. It provides services for low income families, and those who need public assistance. Each state is different with the Medicaid benefits. When we age we will all change mentally, physically, physically and socially it’s all a part of this life cycle. With proper planning and research growing older can be a smooth transition in life. Financial planning, family support, resources are all positive can contributions to everything an older adul t needs. References Dale, O., Smith, R., Norlin, J. M., Chess, W. A. (2009). Human behavior and the social environment: Social systems theory (6th ed.). Boston, MA: Pearson.

The Empty pillow :: essays research papers

Using the theory of reason action-Fishbein and applying it on a 5 min. scene of the movie by: AlomaniQ8 THE EMPTY PILLOW This is a love story that it’s events occur, in Egypt, in the fifties, where there were strict traditions about love between non married lovers, and where the word of the parents rules the lives of their sons and daughters. In that movie, a young man (salah) who is still a student falls in love with a beautiful girl (Sameha), whom she is also an eighteen years old student, they are both college students, that get supported by their families. The scene begins, when Salah asks his father that he wants to be married, but his father laughs, and asks him if he is able to support himself or her. Salah’s father suggested that he should wait until he graduates and gets a job, so he could marry her. Salah refuses, saying that she would get married to someone else, and her parents will not wait for me until I graduate. Unfortunately a doctor proposes to her an d asks her hand to be his wife. Sameha’s father and mother agree instantly, without giving Sameha any notice, only thinking of the position and the how they would guarantee a wonderful future for their daughter with this doctor, adding that he is a very nice man and have great reputation. Sameha says that she is young to be married, and disagree. Sameha’s father say’s â€Å"no doughtier of mine argues with me in such matters, you will do as I say† Consequently, Sameha stop arguing. And shows yielding. She think about the hard time choosing between the two, the one she loves! or the fine rich physician, which her parents ergs her to marry. In order to prevent the marriage, Salah meets her in the desert where they used to meet. He starts convincing her to run a way with him. Sameha refuses, saying that her parents might have a heart attack, then she will not forgive herself. Salah remembers, what one of his friends suggested to him, and that he should rape her, and in this way she would be his according to the traditions. Consequently he tries to do so. She cries and begs him to let her go. But he refuses, until he notices the ring that she is still wearing, which he brought to her as a token of their love.

Chapter 1 Modern Auditing

CHAPTER 1 AUDITING AND THE PUBLIC ACCOUNTING PROFESSION – INTEGRITY OF FINANCIAL REPORTING |LEARNING CHECK | 1. SEVERAL COMMON ATTRIBUTES OF ACTIVITIES DEFINED AS AUDITING ARE (A) SYSTEMATIC PROCESS, (B) OBJECTIVELY OBTAINING AND EVALUATING EVIDENCE, (C) ASSERTIONS ABOUT ECONOMIC ACTIONS AND EVENTS, (D) DEGREE OF CORRESPONDENCE, (E) ESTABLISHED CRITERIA, (F) COMMUNICATING THE RESULTS, AND (G) INTERESTED USERS. 2.A financial statement audit involves obtaining and evaluating evidence about an entity's financial statements for the purpose of expressing an opinion on whether the statements are presented fairly in conformity with established criteria–usually GAAP. Thus, the nature of the auditor's report is an opinion on the fairness of the financial statement presentation. A compliance audit involves obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified conditions, rules, or regulations.A report on a compliance audit takes the form of a summary of findings or assurance regarding degree of compliance. An operational audit involves obtaining and evaluating evidence about the efficiency and effectiveness of an entity's operating activities in relation to specified objectives. Reports on such audits include an assessment of efficiency and effectiveness and recommendations for improvements. 3. Independent auditors are individual practitioners or members of public accounting firms who render professional auditing services to clients. These services may involve financial statement audits, compliance audits, and operational audits.Internal auditors are employees of the companies they audit. They are involved in an independent appraisal activity, called internal auditing, as a service to the organization. Internal auditors are primarily concerned with compliance and operational audits. Government auditors are employed by various local, state, and federal governmental agencies. They ma y be involved in all three types of audits. 4. a. The financial statement audit is a form of an examination engagement in which the auditor provides reasonable assurance that the financials statements are free of material misstatement.The CPA might also perform an engagement to examine a forecast or a projection in which the auditor provides reasonable assurance that the forecast or projection reflects the underlying assumptions and that there is support reasonable for the underlying assumptions. A CPA might also perform an engagement to examine an assertion regarding compliance with laws or regulations in which the auditor provides reasonable assurance that the entity complied with laws or regulations. b.A review of financial statements is an engagement in which the CPA provides negative assurance that he or she is not aware of any material modifications that need to be made to the financial statements in order for them to be in conformity with GAAP. 5. Accounting and compilation s ervices provide financial statement users and decisions makers with relevant information. However, they are not designed to test the reliability of such information. The primary benefit received is information that may be relevant to a decision, even though evidence is not obtained about the reliability of such information. . The following table summarizes several assurance services provided by CPAs and explains the how they improve the relevance or reliability of information used by decision makers. |Assurance Service |How the service improves the relevance or reliability of information used by decision makers | |CPA Risk Advisory |Provides relevant information to management or the board of directors about business risks faced| | |by an entity.It ma also provide information about the reliability of management’s system for | | |identifying and monitoring business risks. | |CPA Performance View |Provides relevant financial and nonfinancial information to management or the boar d of directors| | |about the entity’s performance. It ma also provide information about the reliability of | | |management’s system for monitoring the entity’s performance. | 7. a.The audit provides reasonable assurance that financial statement information is free of material misstatements. Decision makers can uses financial information to anticipate business opportunities and to make business decisions based with reasonable assurance that the information set used to make decisions is reliable. b. A review of financial statements provides less assurance about the reliability of financial information than that provided by an audit. The CPA provides negative assurance that he or she is not aware of any material modifications that need to be made to the financial statements in order for them to be in conformity with GAAP.This service is focused on both the relevance and reliability of information used by decision makers. A compilation does not provide assurance abo ut the reliability of financial statement information used by decision makers. However, a compilation service may provide decision makers with relevant information that they would not otherwise have. c. The CPA risk advisory service may transform complex information into knowledge by helping management better understand business risks. The CPA risk advisory service may also provide assurance about the reliability of information produced by management’s system of evaluating business risks. . The origin of the company audit as we know it can be linked to British legislation during the industrial revolution in the mid-1800s. One or more stockholders designated by other stockholders initially performed company audits, but subsequent revisions in the legislation permitted the use of outside independent auditors, giving rise to the formation of auditing firms. The focus of these early audits was on finding errors in the balance sheet accounts and stemming the growth of fraud associ ated with the increasing phenomenon of professional managers and absentee owners.Several important milestones in the rise of the U. S. profession were (1) the passage of legislation (2) the stock market crash of 1929 which drew attention to deficiencies in financial reporting and produced a challenge to the accounting profession to provide stronger leadership, (3) adoption of a requirement by the New York Stock Exchange in 1933 that all listed corporations obtain an audit certificate from an independent CPA, and (4) passage of the Securities Act of 1933 and the Securities Exchange Act of 1934 which added to the demand for audit services for publicly owned companies.Three important changes in audit practice that evolved by the 1040s were (1) a shift from detailed verification of accounts to sampling or testing as the basis for rendering an opinion on the fairness of financial statements, (2) development of the practice of linking the testing to be done to the auditor's evaluation of a company's internal controls, and (3) deemphasis of the detection of fraud as an audit objective.In recent years, the profession has come under increasing pressure to reverse the deemphasis on detecting fraud as the public's expectation that the auditor will detect fraud persists. The quality of audits was questioned when a series of restatements of earnings from public companies such as Sunbeam, Waste Management, Xerox, Adelphia, Enron and WorldCom brought about a crisis of confidence in the work of auditors.By 2002 the collapse of Enron and WorldCom led Congress to pass the Sarbanes-Oxley Act of 2002. This act created the Public Companies Accounting Oversight Board (PCAOB) and gave it responsibility for setting auditing, ethics, independence, and quality control standards for audits of public companies. 9. Four factors that contribute to the need for independent audits are (a) conflict of interest, (b) consequence, (c) complexity, and (d) remoteness. Collectively these factors co ntribute to information risk. 0. Financial statement audits enable companies to (a) meet statutory and other regulatory requirements that must be satisfied in order to gain access to capital markets, (b) obtain debt and equity financing at a lower cost of capital, (c) deter inefficiency and errors in the accounting function and reduce the risk of fraud in the accounting and financial reporting process, and (d) make internal control and operational improvements based on suggestions made by the auditor as a by-product of the audit. 1. The limitations of a financial statement audit include the fact that an auditor works within fairly restrictive economic limits that impose time and cost constraints and necessitate the use of selective testing or sampling of the accounting records and supporting data. Also, the auditor's report must usually be issued within three months of the balance sheet date, which affects the amount of evidence that can be obtained.The availability of alternative a ccounting principles permitted under GAAP, and the impact of accounting estimates and uncertainties on the financial statements represent additional inherent limitations on financial statement audits. 12. Six public sector organizations include (1) the Securities and Exchange Commission, (2) state boards of accountancy, (3) the U. S. General Accounting Office, (4) the Internal Revenue Service, (5) state and federal courts, and the U.S. Congress. Five private sector organizations associated with the public accounting profession include (1) the Public Companies Accounting Oversight Board, (2) the American Institute of Certified Public Accountants, (2) State Societies of Certified Public Accountants, (4) Practice Units (CPA firms), and (5) Accounting Standard Setting Bodies — principally the Financial Accounting Standards Board (FASB) and Governmental Accounting Standards Board (GASB). 3. The Securities and Exchange Commission regulates the distribution of securities offered for public sale and subsequent trading of securities on stock exchanges and over-the-counter markets. The SEC also has the authority to establish GAAP for companies under its jurisdiction, and it currently recognizes the pronouncements of the FASB as constituting GAAP in the filing of financial statements with the agency.In some instances, however, the SEC’s disclosure requirements exceed GAAP. Finally, the SEC also exerts considerable influence over auditing profession. The Sarbanes-Oxley Act of 2002 established a private sector, Public Companies Accounting Oversight Board to oversee the audit of public companies that are subject to securities laws. The PCAOB’s rulemaking process results in proposals that do not take effect until the SEC approves them. 14. a.The PCAOB has authority in five major areas (1) registering public accounting firms that audit the financial statements of public companies, (2) setting quality control standards for peer review of auditors of public companies and conducting inspections of registered public accounting firms, (3) setting auditing standards for audits of public companies, (4) setting independence and ethics rules for auditors of public companies, (4) performing other duties or functions to promote high professional standards for public company audits, and enforce compliance with the Sarbanes-Oxley Act of 2002. . Three important AICPA divisions, or teams, that have a direct impact on auditors are (1) the AICPA Practice Monitoring Program is responsible for quality control standards and peer reviews of firms that provide assurance services to private companies, (2) the Auditing and Attest Standards Team sets auditing and attest standards for audit, accounting, and review services provided to private companies, and (3) the Professional Ethics Division is responsible for setting and enforcing the AICPA Code of Professional Conduct. 15. a.A CPA firm may be organized as a proprietorship, partnership, Professional Corpo ration, or any other form of organization permitted by state law or regulation (including limited liability partnerships (LLPs) and limited liability corporations (LLCs)). b. CPA firms are often classified into the following four groups: (1) Big Four, (2) Second Tier, (3) Regional, and (4) Local. 16. a. The purpose of the profession's multilevel regulatory framework is to help assure quality in the performance of audits and other professional services. b. The four components of the profession's multilevel regulatory framework are: Standard-setting. The private sector establishes standards for accounting, auditing, ethics, and quality control to govern the conduct of CPAs and CPA firms. †¢ Firm regulation. Each CPA firm adopts policies and procedures to assure that practicing accountants adhere to professional standards. †¢ Self-or peer regulation. The AICPA has implemented a comprehensive program of self-regulation including mandatory continuing professional education, pee r review, audit failure inquiries, and public oversight. Government regulation. Only qualified professionals are licensed to practice, and auditor conduct is monitored and regulated by state boards of accountancy, the SEC, and the courts. 17. The five elements of quality control are (1) independence, integrity and objectivity, (2) personnel management, (3) acceptance and continuance of engagements, (4) engagement performance, and (5) monitoring. 18. a. The key elements of the PCAOB inspection program includes: †¢ Inspecting and reviewing selected audit and review engagements of the firm. Evaluating the sufficiency of the firm’s quality control systems and the firm’s documentation and communication of that system. †¢ Performing such other testing of the audit, supervisory, and quality control procedures of the firm as are necessary or appropriate in light of the purpose of the inspection and the responsibilities of the board. The PCAOB conducts annual inspecti ons of firms that regularly provide audit reports for over 100 public companies.The PCAOB inspects the quality control activities of firms that provide audit reports for 100 or fewer public companies every three years. b. The purpose of the AICPA practice monitoring (peer review) program is to: †¢ Determine that a firm’s system of quality control for its accounting and auditing practice has been designed in accordance with quality control standards established by the AICPA. †¢ Determine that a firm’s quality control policies and procedures were being complied with to provide the firm with reasonable assurance of conforming with professional standards. Determine that a firm has demonstrated the knowledge, skills, and abilities necessary to perform accounting, auditing, and attestation engagements in accordance with professional standards, in all material respects. |Comprehensive Questions | 1. 19 (Estimated time – 20 minutes) a. Internal auditing is an independent appraisal activity performed by employees of the company being audited. The objective of internal auditing is to assist management in the effective discharge of its responsibilities.External auditing is done by independent, external auditors for the purpose of expressing an opinion on the fairness of the company's financial statements. Governmental auditing is done by government auditors to determine (1) fairness of financial reports, (2) compliance with applicable laws and regulations, (3) efficiency and economy of operations, and (4) effectiveness in achieving program results. b. The Public Companies Accounting Oversight Board and the American Institute of Certified Public Accountants, the Institute of Internal Auditors, and the U.S. General Accounting Office establish practice standards for independent, internal, and government auditors, respectively. c. The audits serve different purposes and are made by different types of auditors. Auditing only by internal auditing will not satisfy the requirements of stock exchanges and the SEC for independent audits by external auditors. Moreover, internal audits will not satisfy all government requirements for audits, particularly in the area of compliance with applicable laws and regulations.In sum, each type of auditing is necessary. 1. 20 (Estimated time – 30 minutes) |a. Type of Audit |b. Type of Auditor(s) |c. Primary Recipient(s) | |1. Financial statement (1) |Independent(1) |Stockholders, investors, regulatory agencies, and| | | |general public | |2.Operational (3) |Internal (2), Independent(1) |Senior Management | |3. Compliance (2) |Government – IRS (4) |IRS | |4. Operational (3) |Government – GAO (3) |Congress | |5. Financial statement (1) |Independent (1) |Creditors | |6.Operational (3) |Internal (2) |Management | |7. Compliance (2) |Government – GAO (3) |Congress | |8. Compliance (2) |Independent (1), Internal (2), |Congress | | |and Government – GAO (3) | | |9.Financial Statement (1) |Independent (1) |Citizens, taxpayers | |10. Operational (3) |Government – GAO (3) |Congress | |11. Compliance (2) |Independent (1), Internal (2) |Bondholders | |12. Compliance (2) |Internal (2), Independents (1) |Management | 21. Estimated time – 15 minutes) a. The first step in the accountant’s value chain involves capturing data about business events, such as data about sales and the collection of receivables. The second step involves developing an information set that communicates the total picture with integrity and objectivity. The relevant information set here might include information about sales, receivables and the calculation of inventory turn days. Transforming complex information into knowledge involves understanding how the client’s receivable collection period (58 days) compares with the rest of the industry.In this case the 75% of the industry collect their receivables faster than the client. Anticipating an d creating the opportunity involves recognizing that the client will improve its cash flow if it brings its collection days more in line with the industry median. This may further involve a study of specific customers that are delinquent and considering how to take steps to speed collection. The final stage involves management’s implementation of tighter credit policies, improved discounts for paying quickly, or charging interest for being delinquent. b.A financial statement audit is important as it provides reasonable assurance that the sales and receivables information that is being used to make business decisions is free of material misstatement. If the information supporting the calculation of accounts receivable turn days is materially understated, the company may not recognize that it needs to take steps to improve cash flows, and in turn, make poor business decisions. 22. (Estimated time – 20 minutes) a. The benefits of a high quality audit include the following : †¢ Access to Capital Markets.An audit allows companies’ access to public securities markets. In many cases, companies also need audits to support a lender’s loan decisions. †¢ Lower Cost of Capital. An audit often allows companies to obtain capital at a lower cost of capital, because of the reduced information risk associated with audited financial statements. †¢ Deterrent to Inefficiency and Fraud. Research has demonstrated that when employees know that an independent audit is to be made, they take care to make fewer errors in performing accounting functions and are less likely to misappropriate company assets.The fact that financial statement assertions are to be verified reduces the likelihood that management will engage in fraudulent financial reporting. †¢ Control and Operational Improvements. Based on observations made during a financial statement audit, the independent auditor often makes suggestions to improve internal control, to evaluate management’s assessments of business risks, to recommend improved performance measures, and to make recommendations to achieve greater operational efficiencies within the client’s organization.Your fellow business student is correct that these benefits are not achieved when an audit is not performed in accordance with professional standards. b. Even an audit performed in accordance with professional standard may not detect every material misstatement in financial statements. The following inherent limitations explain why an audit can only provide reasonable assurance that financial statements are free of material misstatement, not a guarantee that the financial statements are accurate. †¢ Reasonable Cost. Audits must be performed at a reasonable cost.Auditors use selective testing, or sampling, of the accounting records and supporting data. In addition, the auditor may choose to test internal controls and may obtain assurance from a well-functioning system of int ernal controls. Audits cannot audit every transaction. †¢ Reasonable Length of Time. The auditor’s report on many public companies is usually issued three to five weeks after the balance sheet date. This time constraint may affect the amount of evidence that can be obtained concerning events and transactions after the balance sheet date that may have an effect on the financial statements.Moreover, there is a relatively short time period available for resolving uncertainties existing at the statement date. †¢ Alternative Accounting Principles. Alternative accounting principles are permitted under GAAP. Financial statement users must be knowledgeable about a company’s accounting choices and their effect on financial statements. For example, there may be a material difference between the value of inventory using LIFO or FIFO. †¢ Accounting Estimates. Estimates are an inherent part of the accounting process, and no one, including auditors, can foresee the ou tcome of uncertainties.Estimates range from the allowance for doubtful accounts and an inventory obsolescence reserve to impairment tests for fixed assets and goodwill. An audit cannot add exactness and certainty to financial statements when these factors do not exist. 1. 23(Estimated time – 15 minutes) |1. |State boards of accountancy |10. |State societies of CPAs | |2. |FASB and GASB |11. |SEC, state and federal courts | |3. |AICPA |12. GASB | |4. |SEC |13. |AICPA | |5. |AICPA, state societies of CPAs, |14. |State boards of accountancy | | |and state boards of accountancy | | | |6. |FASB |15. |AICPA | |7. |State boards of accountancy |16. Practice units | |8. |SEC |17. |GAO | |9. |AICPA |18. |IRS | 1. 24(Estimated time – 20 minutes) a. The four sets of standards in the private sector and the standard setting bodies are: (1) accounting by the FASB and GASB, (2) auditing by the AICPA, (3) professional ethics by the AICPA, and (4) quality control by the PCAOB and th e AICPA. The other components of the regulatory framework are: (1) firm regulation that occurs within the public accounting firm through day-to-day monitoring of the actions of the firm's professional staff by the firm's management; (2) inspections and peer reviews that relates to the activities of professional entities outside the firm such as the PCAOB and the AICPA's Practice Monitoring (Peer Review) program; and (3) governmental regulation that occurs at both the state and federal levels through activities that range from positive enforcement programs to punitive actions.This type of regulation is done by state boards of accountancy, the SEC, and state and federal courts of law. 1. 25(Estimated time – 30 minutes) | | |Purpose of Policy / Procedure |Additional | |Policy/ |Element |(b) |Procedure | |Procedure |(a) | |(c) | |1. Personnel Management |Personnel should have the qualifications to |Establish qualifications necessary for | | | |fulfill responsibilities they may be called upon |each level of responsibility in the firm. | | | |to assume in the future. | | |2. |Engagement Performance |Work at all levels should be supervised to ssure |Establish procedures for reviewing working| | | |that it meets the firm's standards of quality. |papers and reports. | |3. |Personnel Management |Work is assigned to people who have the technical |Identify areas and specialized situations | | | |training for the assignment and personnel should |for which consultation is required. | | |seek assistance, when necessary, from persons | | | | |having appropriate expertise, judgment, and | | | | |authority | | |4. Independence, Integrity and|All professionals should be independent of |Monitor compliance with independence | | |Objectivity |clients. |rules. | |5. |Monitoring |Determine that procedures relating to the other |Provide for reporting inspection results | | | |elements are being effectively applied. |to appropriate management levels in the | | | | |firm. | |6. Personnel Management |Only individuals who possess the qualities of |Maintain a recruiting program to obtain | | | |integrity, competency, and motivation should be |new hires at the entry level. | | | |hired. | | |7. |Personnel Management |Personnel should have the knowledge required to |Provide Programs to develop expertise in | | | |fulfill assigned responsibilities. specialized areas and industries. | |8. |Engagement Performance |Personnel should have the technical training and |Permit partner in charge of engagement to | | | |proficiency required by the engagement. |approve assignments. | |9. |Acceptance and Continuance |The firm should not be associated with clients |Establish review procedures for continuing| | |of Clients and Engagements. |whose management lacks integrity. |a client. | 1. 6(Estimated time – 30 minutes) a. The PCAOB’s inspection program and the AICPA’s practice monitoring (peer review) program do not have a direct impact on individual memb ers. They are focused on a firm’s quality control activities. However, these programs may have an indirect effect on members who are involved in audits that are subject to inspection or peer review and all individuals in a firm may receive certain types of continuing professional education based on the findings of these programs. . The PCAOB is responsible for the inspection of audit firms that audit public companies. The AICPA’s practice monitoring (peer review) program is focuses on audit firms that audit private companies. The objectives of both programs focus on a firm’s adherence to quality control practices. c. The following table compares the objectives of the PCAOB’s inspection program and the AICPA’s practice monitoring (peer review) program. They both focus on a firm’s adherence to quality control practices. PCAOB’s inspection program |AICPA’s practice monitoring (peer review) program | |In conducting inspections, the Sarbanes-Oxley Act of 2002 states |The purpose of a peer review is to determine whether: | |that the PCAOB should: |The reviewed firm’s system of quality control for its accounting | |Inspect and review selected audit and review engagements of the |and auditing practice has been designed in accordance with quality | |firm. control standards established by the AICPA. | |Evaluate the sufficiency of the firm’s quality control systems and |The reviewed firm’s quality control policies and procedures were | |the firm’s documentation and communication of that system. |being complied with to provide the firm with reasonable assurance | |Perform such other testing of the audit, supervisory, and quality |of conforming to professional standards. |control procedures of the firm as are necessary or appropriate in |The reviewed firm has demonstrated the knowledge, skills, and | |light of the purpose of the inspection and the responsibilities of |abilities necessary t o perform accounting, auditing, and | |the board. |attestation engagements in accordance with professional standards, | | |in all material respects. | d. The primary activities of the AICPA practice monitoring program include providing peer reviews and issuing reports on a firm’s compliance with quality control standards. Professional Simulation | (Estimated time – 30 to 45 minutes) | |Research | | | | | | |Situation | |Communication | A student can perform the search of quality control standards in two ways. First, the student can do a key words search on â€Å"monitoring procedures. † Second, if a student looks at the way the Quality Control Standards are organized, he or she will note that QC Section 30 addresses Monitoring a CPA Firm’s Accounting and Auditing Practice.The relevant paragraphs are outline below. 1. Explain the monitoring procedures that should be performed by the firm. QC Section QC 30. 03 -. 08 2. Explain the factors that should be co nsidered by small firms with a limited number of management individuals. QC Section QC 30. 10 -. 11 | | |Communication | | | | | |Situation |Research | | To: Tom Meyers and Kenny Vaughn Re: Monitoring ProceduresFrom:CPA Candidate Based on a review of relevant quality control standards (QC 30. 03-. 09) the firm’s monitoring procedures should include the following: 1) Inspection procedures evaluate the adequacy of the firm's quality control policies and procedures, its personnel's understanding of those policies and procedures, and the extent of the firm's compliance with its quality control policies and procedures. These might include: a) Review of selected administrative and personnel records pertaining to the quality control elements. ) Review of engagement working papers, reports, and clients' financial statements. c) Discussions with the firm's personnel. d) Summarization of the findings from the inspection procedures, at least annually, and consideration of the systemic c auses of findings that indicate improvements are needed. e) Determination of any corrective actions to be taken or improvements to be made with respect to the specific engagements reviewed or the firm's quality control policies and procedures. f) Communication of the identified findings to appropriate firm management personnel. ) Consideration of inspection findings by appropriate firm management personnel who should also determine that any actions necessary, including necessary modifications to the quality control system, are taken on a timely basis. 2) Preissuance or postissuance review of selected engagements. 3) Analysis and assessment of a) New professional pronouncements. b) Results of independence confirmations. c) Continuing professional education and other professional development activities undertaken by firm personnel. ) Decisions related to acceptance and continuance of client relationships and engagements. e) Interviews of firm personnel. 4) Determination of any correct ive actions to be taken and improvements to be made in the quality control system. 5) Communication to appropriate firm personnel of any weaknesses identified in the quality control system or in the level of understanding or compliance therewith. 6) Follow-up by appropriate firm personnel to ensure that any necessary modifications are made to the quality control policies and procedures on a timely basis.

Lushoto

Lushoto Helen Kejo Form 1 m 2012 TABLE OF CONTENTS TAFORI—————————-pg 3-5 Sakarani Vine yard——————-pg 6 Irente Biodiversity Reserve—————pg 7-8 Irente Biodiversity Reserve’s History—– pg 9-10 Irente children’s home——— pg 11-12 Irente School for the blind——– pg 13-14 Hiking Mount Usambara—– pg 15-19 The experience——- pg 20 In town—– 21-23 Soni falls——–24-25 TAFORI Lushoto Silviculture Research Centre (LSRC)The Centre is in Lushoto District, Tanga Region. It carries out forestry research in four departments namely; Forest Plantation Management and Agro forestry, Forest Ecology, Forest Genetics and Forest Protection. Forest Plantation Management and Agro forestry is responsible for conducting research related to plantat ion forestry and agro forestry. Forest Ecology mainly deals with research in Botany, Herbarium and Natural Forests. The forest Forest Genetics has two sections namely: Seed and Nursery and Tree Breeding.Seed and Nursery section is responsible for seed establishment of trials (species and provenances selection), collection, extraction, storage, and distribution and rising of seedlings while Tree Breeding is responsible for trials maintenance, data collection and evaluation of trials. Forest protection deals with research and consultancies on Entomology, Pathology and Fire Protection. Left: A forest in Lushoto. Right: Tree breeding. The Centre also has established a Desktop publishing unit with the objective of providing services related to typesetting, printing, and binding of documents.The unit provides services to TAFORI itself, Government institutions and other private institutions including individuals. TAFORI’S HISTORY TAFORI- Tanzania Forest Institute. TAFORI started by the Germans in 1902. A number of experimental plots established at that time can be seen today. In 1928, the British renamed the Amani Research Station to the East African Agricultural Research Station. In 1948 the Amani station was moved to Muguga – Kenya, to form the East African Agricultural and Forestry Research Organization (EAAFRO).The organization catered for research activities common to the three partner states. Research problems unique to the individual countries were attended to a national basis. This led to the establishment of the Silvicultural Research Station in Lushoto in 1951 and the Timber Utilization Research Station in Moshi at the same time. Following the collapse of the East African Community in February 1977, an immediate need to fill the vacuum became the apparent, as the two stations established in the early 1950’s were not well placed to act in EEAFRO’s stand. Sakarani VineyardTropical vineyard This one-acre vineyard is part of the St. Benedict's Religious House Sakarani near Soni in the Usambara Mountains in northern Tanzania. It's one of very few tropical vineyards at approximately 5 degrees south. Problems with growing wine grapes in the tropics include too short days and an unfavorable climate overall (too hot). This being in the mountains, at least the heat hurdle is partially overcome. They grow Chenin Blanc, which is the most commonly used white grape in South Africa, as well as a hybrid grape variety for their â€Å"port†.They plant grapes here and later on the grapes are used for wine. They make both sweet and white wine. Irente Biodiversity Reserve Irente Biodiversity Reserve is a nature reserve with a difference. Owned and managed by North-Eastern Diocese of the Lutheran Church in Tanzania, it incorporates both environmental conservation and sustainable organic agriculture. The Usambaras are one of Conservation International’s World Biodiversity Hotspots – that is, they are recogniz ed as an area with exceptional diversity of species.There is a project here to restore this biodiversity by replanting trees, shrubs and climbers native to the Western Usambaras. This in turn will attract more birds, butterflies, reptiles and small mammals. MORE INFORMATION: | Irente Biodiversity Reserve (former Irente Farm) is situated in the western Usambara Mountains, 5 km from Lushoto. It belongs to the north-eastern diocese of the Lutheran church in Tanzania. On the property there is an orphanage (Irente children’s home), a school for the blind (Irente school for the blind), and Rainbow school (a school for mentally retarded and autistic children). The farm is 200 ha with plantations of pines, eucalyptus, wattle and silver oak, interspersed with pastures and plots of maize and beans. There is a dairy herd, which supplies milk to a small-scale cheese, butter and quark production. Goat cheese is also produced. In addition rye bread, an assortment of jams and juices bring a n income. | The farm has a policy of biodiversity restoration that is to replant the rainforest that once existed here. | The climate is mild since the farm lies at 1400 m with a rainfall between 1000 and 1200 mm. The Irente viewpoint with a view over the Maasai Steppe is only 2 km away. | The foods produced at Irente Biodiversity Reserve IRENTE BIODIVERSITY RESERVE’S HISTORY The origin of the name Irente is obscure. Irente was one of the experimental coffee estates established in 1896 by the German colonial government? s plantation company (Deutsche-Ostafrikanische Plantagengeschellschaft). Other estates established in the same year were Gare, Maweni, Sakharani, and Mazumbai. The aim was to test coffee as a crop, but due to soil infertility, coffee as a plantation crop was abandoned by 1914.The Germans lost the colony to the British in 1918, and it was probably after this that Irente coffee estate came into the hands of a Greek farmer, Mr. W. J. Tame. By all accounts Mr Tame was a diligent farmer; he had 60 acres of coffee trees, a bacon factory and a dairy producing cream. With the coming of independence for Tanganyika in 1961 Mr. Tame sold up to the DKMS (Lutheran Church) for ? 25,000. The Lutheran church of Tanganyika converted the bacon factory into the Irente Mental Hospital and these patients worked on the farm in order to produce food in support of the hospital.Over the years different managers developed the farming infrastructure, and milk production started with the introduction of Fresian-type cows. However, farming never really showed a consistent profit, the excuse being drought or too much rain, diseases of crops and cattle, and low prices for produce. In 2004 all foreign assistance to Irente was stopped, but the reserve (as it is now called) had found its niche relying on four pillars †¢ Nature based tourism †¢ Food processing †¢ Biodiversity protection †¢ Farming The cows at Irente Farm; they are used for dairy produc ts.The enterprise has become more profit-oriented and conservation-centred, as it is indeed an income generating enterprise of the North Eastern Diocese of the Evangelical Lutheran Church of Tanzania (Ned ELCT). On the property there are now 3 institutions, Irente School for the Blind, Irente Children? s home, Rainbow school and Irente church. Irente Biodiversity Reserve seeks to integrate conservation, production and rural development by a mix of activities, taking into account the importance of both people and biodiversity. AREA: 200 hectaresHEIGHT: 1450 metres above sea level RAINFALL: 800 to 1280 millimetres (average 1060mm) TEMPERATURES: minimum 10 degrees (July- August) maximum 30 degrees (January-February) Irente Children’s Home Irente Children’s Home (hereafter abbreviated ICH) is an orphanage that has been operating for more than four decades in north eastern Tanzania. The orphanage is run by the Evangelical Lutheran Church in Tanzania; North-Eastern Diocese ( hereafter abbreviated ELCT-NED). ICH is one among nine institutions with a social service orientation run by the ELCT-NED.The diocese is acknowledged for having a long tradition of diaconic work, both in institutional form and in congregations. The first photo shows where the children live. The last photo shows one of the children. Other institutions with a social service orientation include: Irente School for the Blind, Kwemhafa and Hekalungu homes for Lepers, Bangala Lutheran Junior Seminary, Lwandai Secondary School, Bumbuli Hospital, Lutindi Mental Hospital and Agricultural Training at Irente Farm. Moreover, seven parishes within the diocese are running dispensaries. ICH has the capacity of receiving 35 children.They live in a u-shaped building where they are divided in 4 rooms according to age. Other people living at ICH are girls who attend a 2-year pre-nursing course. The ICH staff consists of nurses, nurse attendants, a cook, a laundry man, gardeners, watchmen, a secretary, an accountant and a driver. Often there are girls from abroad (mostly Germany) who stay at the ICH for around 3 months and work as volunteers. IRENTE SCHOOL FOR THE BLIND When someone comes in contact with a blind person, many thoughts run through their head as to how blind people get their daily lives. You might be wondering, how that can be true.But the answer to that is that through blindness, people have come to the realization that even though physical eyes don't see, one can still see with eyes of his/her heart. When it comes to the challenges and struggles of being blind, there have been many, but one way or another they have been able to overcome them. All through primary school years people assumed that being blind would hinder from getting a good education, much less going to the Universities. | Irente School for the Blind| There is a growing awareness among communities that the education which blind children are receiving is helping them.They are receiving a quality educa tion which can prepare them to compete in the high demanding techno-economy and society of the 21st Century. Children demonstrate their skills North Eastern Diocese- ELCT through Irente School for the Blind insures that blind children have the opportunity to become capable in the alternative techniques coping with blindness; they should develop constructive attitudes, and be given a quality education. Through efforts undertaken there are some problems which we wished to address as follows to compete successfully.Irente School for the Blind needs, Renovation of Dormitories and Staff houses, cultivation of 10 acres out of the 50 for food crops, computers installed with dolphin pin, Academic books and teaching aids, Boys Dormitory and Secondary for inclusive education from class 1 to class 4. Finally, we were all too aware of the appalling failure of the teacher training programs to sufficiently prepare their students to teach blind children; even more important in preparing student te achers to work with blind children in the classroom.However availability of quality field placements for students in training is a truly serious problem but now Sebastian Kolowa University College (SEKUCo) has such training is available. It will not fate these students to go into the classroom and deliver the same miserable educational services that blind children where receiving. HIKING†¦. Mount Usambara The Usambara Mountains are a mountain range in North-East Tanzania, approximately 70 miles (110  km) long and ranging from 20 to 40 miles (64  km) in width.Mountains in the range rise as high as 8,000  ft (2,440 m). They are part of the Eastern Arc Mountains, which stretch from Kenya through Tanzania, and are one of the world’s Biodiversity hotspots. The range is accessible from the towns of Lushoto in the West, and Amani in the East. The Usambaras are commonly split into two sub-ranges, the West Usambara and the East Usambara. The East Usambara is closer to the c oast, receives more rainfall, and is significantly smaller than the West Usambara.The Usambaras Geology and ecology The Usambaras are fairly unique in that, being in East Africa, their unspoiled regions are covered in the tropical forest, which today remains mainly in the West of the continent. The mountain range was formed nearly two billion years ago and due to a lack of glaciations and a relatively consistent climate, the rainforest has gone through a long term and unique evolution resulting in an impressive amount of endemism and an old growth cloud rain forest (Lovett 1993[1]).West and East Usambaras are large ranges of Precambrian metamorphic geologic formations of acid-gneisses, pyroxenes and amphiboles. These mountains were formed by faulting and uplifting creating the drainage system of troughs that form many watersheds, which provide water to a majority of the population of northeast Tanzania (Lundgren 1980). Considered tremendously significant ecologically, there are many protected zones throughout the range, which are being expanded and contributed to by the Tanzanian government, associated NGO's and research teams, and donor countries such as Norway.Several species are endemic to the Usambara forests, including the Usambara Eagle-owl, the Usambara Akalat, the Usambara Weaver and the tree Calodendrum eickii. Human history Historically the Usambara Mountains have been inhabited by the Bantu, Sambaa, and Maasai people who were a mix of agriculturalists and pastoralists. In the late 18th century, German colonialists came to the area bringing with them a mix of cash crops like lumber trees, coffee, tea, and quinine, and also designated forests as reserves for either water conservation or timber use (Rogers 2009).They also brought a slew of new, western ideas which were, in many ways, diametrically opposed to traditional beliefs such as coexistence with the forest versus forest as a â€Å"separate wilderness†. The result of colonialism was a mass ive change in the way forests were perceived in the community, and conversion of traditional agriculture to cultivating cash crops such as quinine, pine trees, bananas, maize, tea, and coffee. The people in Lushoto Development and tourism Today, the population of the Usambaras has one of the highest growth rates (about 4% compared to the national average of 2. %), a staggering amount of poverty and highest densities of people in all of Tanzania. Most of the inhabitants are subsistence farmers who rely heavily on the forests around them for timber, medicinal plants, clearing for agriculture, and fuel wood. Furthermore 70% of the original forests cover of the West and East Usambaras has been lost. Major land and forest degradation remain a pressing issue. However, there are still many places that attract tourists looking for an adventure off the beaten path.These include the bustling trade town of Lushoto, the once popular German resort Amani Nature Reserve and farm, and Mazumbai Univ ersity Forest, which is considered the last example of a pristine forest in the East Usambaras. The experience To say the truth most of were tired on the first few minutes because the hill was steep. I was one of the people in the front but found myself one of the last ones to reach the peak. It was a long walk and very tiring. We stopped like three times to take a rest and we were stopped once by these scary people.They said that they told Fredericka and her other friends but they wouldn’t stop and also something about scaring monkeys off. After the mess was cleared, continued with our walk. We took pictures when we reached our last checkpoint. We finally reached the peak. Some of us engraved our names on the hut’s floor. I wrote: â€Å"Helen was here!!! † The walk down was longer than the walk up, which is not supposed to happen. We walked around the mountain and when we finally reached our destination, we found out that we walked to the football pitch where w e played football a day ago.We were exhausted! Bhoke, Ms. Sandra, Marco and Nancy were the last ones to reach the football pitch. IN TOWN After the hike, we dropped of the boys at the place they were staying (Tumaini) and we girls were dropped off at our hotel (Lawns). We cleaned because we were all so sweaty! Later the bus came with the guys in it and we headed for town. We were going to interview local people about their jobs and what profit they get. Lushoto town When we were in town, we paired ourselves into groups that didn’t exceed three people.I paired myself with Amanda since she talks a lot and she was perfect material for interviewing people†¦ We first interviewed a middle aged woman with a baby who was selling charcoal. She did not look like she was in good state. It was raining and the charcoal was getting wet since it’s not good for charcoal to be wet not any customers wear buying her product. I could see that she had influenza. I asked her how she go t it and she said, â€Å"Mkaa unatimua vumbi tukiwa tunachota. † Meaning: â€Å"Charcoal dust rises when being drawn. †She also told as that she only makes 500 tz shillings in a day, which isn’t enough to support her family. She has five children and no husband. We then proceeded and went to a salon that up a hill. The ladies in there, at first didn’t want to give us information but when we introduced ourselves she felt more secure. I didn’t really feel sorry for her because she made 100,000 tz shillings, which was enough since she had no family to support. After that Amanda, Cynthia, Tracey and I became a group. We went to interview bartenders. They went making any money at all since there has been no customer since they opened.We then went to a bar and met up with four bartenders. We interviewed them and they said that there has not been a customer since morning and they have not made any money. After six interviews we called it a day and went ba ck to our hotels. The lawns hotel SONI FALLS The Soni Falls is a waterfall in the Usambara Mountains of northeastern Tanzania, near the village of Soni, to the northeast of Kitunda. The falls lie at the end of the Mkuzu River where it joins the Bangala River. The falls lie in the southern part of the West Usambaras Lushoto Mountain Reserve.Soni falls is a beautiful and calming place. I enjoyed sitting on the rocks and watching the water pour. Some of the rocks were slippery and at a point Asymwe was stuck because she was scared to move due to the slipperiness of the rocks. We also took pictures here and we even drew the waterfall. It was a pretty way to end the trip but kind of sad because we will never be here again as a class. The boys were dropped off at Tumaini Hostel and we went to Lawns. It was our last day in Lushoto and we partied!!! We ate and drunk and danced and laughed! We had so much fun. BYE -BYE LUSHOTO

Simple Conjugations for Tomber (to Fall) in French

Simple Conjugations for Tomber (to Fall) in French One of the most used verbs in the French language,  tomber  means to fall. This could be used for a physical fall or for something like falling in love (tomber amoureux). When you want to say fell or falling, a conjugation is required and that is the subject of this French lesson. The Basic Conjugations of  Tomber Tomber is a regular -er verb, which does make it easier because it follows the conjugation rules for the majority of French verbs. Words like rà ªver (to dream) and monter (to go up) use the same endings and with each of these you study, the new ones become a little easier. The indicative mood is the most common. It includes the basic present, future, and imperfect past tenses youll need for most conversations. Using the chart, you can study  tombers conjugations by finding the subject pronoun and the corresponding tense needed for your sentence. As an example,  je tombe  means I am falling and  nous tombions  means we fell. Present Future Imperfect je tombe tomberai tombais tu tombes tomberas tombais il tombe tombera tombait nous tombons tomberons tombions vous tombez tomberez tombiez ils tombent tomberont tombaient You might find it easier to memorize these conjugations if you practice them in context. Luckily, there are plenty of opportunities to do so with a verb like  tomber. An interesting expression you may like is  tomber dans les pommes  and its not used for to fall into apples like you may expect. The Present Participle of  Tomber As a regular verb, the  present participle  conjugation of tomber  is really easy. Simply add -ant  to the verb stem and you have  tombant. Tomber  in the Compound Past Tense Passà © composà © is the French compound past tense. Its main component is the past participle tombà ©, though youll also need an auxiliary verb. In this case, its à ªtre. To form it, conjugate  Ãƒ ªtre  into the present tense appropriate to the subject, then add the past participle. This produces phrases like  je suis tombà ©Ã‚  for I fell and  nous sommes tombà ©Ã‚  for we fell. More Simple Conjugations of  Tomber Its a good idea to add a few more basic conjugations of  tomber  to your vocabulary. Each has their own use and will only increase your French fluency. The subjunctive, for example, implies uncertainty to the act of falling.  The conditional  is used when the act is dependent on conditions. Both  the passà © simple  and  the imperfect subjunctive  are found in formal French writing. Subjunctive Conditional Pass Simple Imperfect Subjunctive je tombe tomberais tombai tombasse tu tombes tomberais tombas tombasses il tombe tomberait tomba tombt nous tombions tomberions tombmes tombassions vous tombiez tomberiez tombtes tombassiez ils tombent tomberaient tombrent tombassent All formality is lost when using  the French imperative. Here, you can skip the subject pronoun and simply use the verb so you can be as assertive and to the point as possible. Imperative (tu) tombe (nous) tombons (vous) tombez

Easy Instructions for Holding a Class Debate

Easy Instructions for Holding a Class Debate Teachers look to debates as a fun way to study relevant topics and dig deeper into a subject than with a lecture. Participating in a classroom debate teaches students skills they cant get from a textbook, such as critical thinking, organizational, research, presentation and  teamwork skills. You can debate any topic in your classroom using this debate framework. They make an obvious fit in history and social studies classes, but nearly any curriculum can incorporate a classroom debate. Educational Debate: Class Preparation Introduce the debates to your students by explaining the rubric  you will use to grade them. You can check out a sample rubric  or design your own. A few weeks before you plan to hold debates in class, distribute a list of possible topics worded as statements in favor of specific ideas. For example, you might posit that peaceful political demonstrations  such as marches influence lawmakers. You would then assign one team to represent the affirmative argument for this statement and one team to present the opposing point of view. Ask each student to write down the topics they like in order of preference. From these lists, partner students in debate groups with two for each side of the topic: pro and con. Before you hand out the debate assignments, warn students that some might end up  debating  in favor of positions they dont actually agree with, but explain that doing this effectively reinforces the learning objectives of the project. Ask them to research their topics and with their partners, establish factually supported arguments in favor of or against the debate statement, depending on their assignment. Educational Debate: Class Presentation On the day of debate, give students in the audience a blank rubric. Ask them to judge the debate objectively. Appoint one student to moderate the debate if you dont want to fill this role yourself. Make sure all of the students but especially the moderator understand the protocol for the debate. Begin the debate with the pro side speaking first. Allow them five to seven minutes of uninterrupted time to explain their position. Both members of the team must participate equally. Repeat the process for the con side. Give both sides about three minutes to confer and prepare for their rebuttal. Begin the rebuttals with the con side and give them three minutes to speak. Both members must participate equally. Repeat this for the pro side. You can expand this basic framework to include time for cross-examination between the presentation of positions or add a second round of speeches to each segment of the debate. Ask your student audience to fill out the grading rubric, then use the feedback to award a winning team. Tips Consider giving  extra credit to audience members for well-thought-out questions following the debate.Prepare a list of simple rules for the debate and distribute it to all students prior to the debate. Include a reminder that students participating in the debate and in the audience should not interrupt the speakers.