Rhetorical Analysis †“Why Chinese Mothers Are Superior” Essay

Parenting is always a debatable topic in America. Every person has an opinion on how a child should be raised and disciplined. In Amy Chua’s â€Å"Why Chinese Mothers Are Superior† (an excerpt from Battle Hymn of the Tiger Mother), Chua explains Chinese parenting and how it is effective in her life. She claims that by breaking down a child and pushing them to their full potential, the child will, in turn, be confident and incredibly successful. Through the use of several rhetorical devices, Chua supports, as well as weakens, her claim and expresses a different, controversial way of parenting. An important element in Chua’s argument is her ethos. She is clearly an intellectual individual, given that she is a professor at Yale University. Putting aside her credentials, this essay brings forth a distinct character. From the start, she identifies herself as a tough and strict â€Å"Chinese mother†. Throughout the piece she uses several personal experiences that support this assertion. The reader recognizes a sense of confidence from Chua as she repeatedly contrasts Western-parenting ideals from Chinese-parenting ideals. As far as her credibility as an author, it is questionable. She writes, â€Å" Chinese parents believe that their kids owe them everything. The reason for this is a little unclear†¦Ã¢â‚¬  Her credibility begins to slip when she uses the word â€Å"unclear†. This statement suggests that she does not even know herself why she is parenting the way she is parenting. It also presents a perfect opportunity for opposing people to make an argument against Chua’s style of parenting. Another instance where Chua’s credibility becomes uncertain is when she writes of mimicking her husband when he intervenes in a dispute between her and their daughter. It shows that she is unwilling to listen to the other side of her argument and has this my-way-or-the-highway complex—which is not necessarily an attractive outlook to have. It seems that an author who is open to looking at both sides of an  argument is a more respectable author. Chua’s use of pathos is particularly insensitive. She uses it more to take a jab at Western culture rather than to make an appeal on either side. Several times Chua makes up these hypothetical scenarios and discusses what Western parents would do and then what Chinese parents would do. Her idea of how Western parents react is seemingly dead on but there is a sarcastic tone about it. What is really interesting about her emotional appeal is that she quotes her husband who opposes one aspect of her argument. He says, â€Å"Children don’t choose their parents†¦so it’s the parents’ responsibility to provide for them,† which is an appeal to Western parents. She immediately shuts his argument down but fails to explain why it is â€Å"a terrible deal for the Western parent.† This only weakens her claim because, again, she is not being open-minded. In the end, Chua makes a very general appeal by saying, â€Å"All decent parents want to do whatâ €™s best for their children.† It is confusing because this statement somewhat qualifies her claim. First, she refutes Western parenting, then, comes back to say that Western and Chinese parents are all one in the same in the way that they care for their children. Chua’s motive is unclear. Beyond Chua’s strong opinions, she utilizes statistics and facts in her argument. The statistics at the beginning of the piece describe percentages of Western and Chinese mothers who agreed that â€Å"‘stressing academic success is not good for children’ or that ‘parents need to foster the idea that learning is fun.’† The outcome showed that 0% of Chinese mothers agreed and they, instead, valued the idea of successful children resulting from successful parenting. These types of statistics definitely support Chua’s â€Å"Chinese mother† persona. The statistics also supported her claim of how much time Chinese parents put into helping their children make academic achievements. It is difficult to argue with facts and data, however, Chua does not cite the sources of this data. For all the reader knows, she could have made it up. It may be a more functional logical appeal if the studies she quotes were from a well-known and respected s ource. Chua’s choice of diction reflects possible exaggeration on Chua’s behalf and  confusion for the reader. It makes sense to exaggerate in order to stress the point she is trying to make but it also triggers the reader to doubt and question, which does not help her cause. Referring to her daughter, she writes, â€Å"calling her garbage†¦when she acted extremely disrespectfully toward me.† The idea of someone acting â€Å"extremely disrespectfully† varies from person to person. It is very biased statement. There is no way to interpret how her daughter was really acting. Already having examples of Chua’s ethos from this piece, it is practical to assume she is exaggerating. Chua’s diction is also troubling, especially when she writes, â€Å"All decent parents want to do what’s best for their children.† What are â€Å"decent parents† and what is â€Å"best† for any child? She does not elaborate on these key terms. It is the beginning of an argument on definition. Like in the case of Chua’s exaggeration, there is no way to determine what qualities a good parent has. There is no way for every parent to agree on a list of things that are best for children. Another technique the author uses to get her point across is repetition. Numerous times throughout her essay Chua repeats two words at the beginning of a sentence, â€Å"By contrast†¦Ã¢â‚¬  She is making it very clear that there are differences between Western parents and Chinese parents. This is effective because the reader is constantly reminded that these two types of parents are not comparable in Chua’s mind. There is also a bit of repetition in terms of actions of the author. It seems like there is a cycle of Chinese parenting in her life. She raised her daughters the way her parents raised her. Chua’s father called her â€Å"garbage† when she acted inappropriate and Chua called her daughter â€Å"garbage† when she acted inappropriate. This cycle of Chinese parenting indicates that Chinese culture is unchanging or very hard to change. Overall, through repetition, the reader gets a good sense of contrasting cultures. The intended audience for this argument is an element worth discussing. Chua was most likely aiming this piece specifically at Western parents. The argument is definitely eye-catching to any parent and is compelling enough to spark disagreement. Chua seems to want that reaction because the purpose of her essay was to contrast Chinese parenting and Western parenting and  explain how Chinese parenting is more effective—in her opinion. It almost seems as though she wants to rub it in the faces of Western parents, maybe even spark guilt. The effect she wants to have on her audience may be for them think about her claim and reevaluate their methods of parenting. As mentioned before, Chua claims that by criticizing a child and hammering academic success into his or her brain the child will grow to become a prosperous and confident person. Her purpose gets through to the audience but does not necessarily persuade them. She utilizes rhetorical devices that both support and weaken her argument. Chua’s lifestyle is a result of how she was raised. In a sense, her piece is a great lesson for Western cultures about Chinese culture. Chua may or may not effectively explain why Chinese mothers are superior but, ultimately, she conveys a unique, if not totally outrageous, idea of parenting directed at the average Western parents.

The effects of implementation

One may ponder how the school came to be such a beautiful place, that even visitors and strangers pause for admiration. To begin with, in the year 1950-1951 through energetic Mayor Marcia V. Marino, the school of Sat. Brigade was initiated to be opened. During those days the school site was purely a wilderness and abode of wild animals. Luckily in July 1950, some of the loyal and hardworking men in the persons of Mr.. Severe De Leon Villain, and Mrs.. Richard Cruz a barrio lieutenant, and P. T. A. President.They made a petition signed by all the residents of the place that the community Is In dire need of a school site and building to house their future and present citizens. With God's blessing the petition was granted and approved In August 1952 with Mr.. Potential Antonio being the first supervisor. Through his dynamic guidance and supervision a school building was sprung up from the good coordination, help and untiring effort to good people of Sat. Brigade. A lady teacher was assi gned in the person of Miss Marcela Orbs to organized Grade I classes.The class was first housed temporarily in a private house until finally a school site has been surveyed by Engineer Felon Radon and approved by the government under proclamation No. 51 Series of 1962 by the late President MacDougal. Immediately In 1953 a P. T. A. Building was constructed In the school site spear headed by Mr.. Richard Cruz, the barrio captain, and parents of the community, with special mention to the late Mr.. Alexandra ABA, the chief carpenter who made the school building reached Its completion.Year In and year out additional crowded In until finally in June 1958-1959 a complete primary grades were opened under the head teacher Mr.. Edgar Artist. Year 1961-1962, intermediate classes were opened thus made Sat. Brigade a complete elementary school. His administration was marked by the construction of one Marco's type, 2 Type B-A, and one P. T. A. Building. But time flew so fast that by the year 1969 -1970. Mr.. Edgar Artist was transferred to Room Elementary School and was placed by Mrs.. Slalom B. Rodeos cashed teacher.During his first year of office a permanent fence, flagpole and concrete water- sealed toilet was constructed all of which were donated by the good people of Sat. Brigade and at the same time a Marco's Type Building was constructed and completed too. By 1972-1973, the school got a lion share from the ten percent (10%) tax collection, which made the completion of two more buildings and P. T. A. building now seen at the west side of the school site. The following year she was promoted Into a Principal, and together with her promotion was the construction of another

About Bandipur National Park Tourism Essay

About Bandipur National Park Tourism Essay About Bandipur National Park The Bandipur National Park, one of the first Tiger Reserves of India, is situated amidst the gigantic Western Ghat Mountains in Karnataka State, at the foothills of the Nilgiris (eucalyptus). This National Park spreads into the neighboring states Tamil Nadu and Kerala and is called the Mudumalai National Park. An astonishing variety of flora and fauna can be found here due to a moderate climate and diverse geographical condition. Sprawling over 860 sq km in area, the Bandipur National Park is very famous in Asia for its huge elephant herds. A very good internal network of roads meanders through its hilly terrains and breath-taking forested landscape. Wildlife viewing becomes an awe-inspiring experience at the many water bodies and salt lakes. Fauna Of Bandipur National Park Wild life abounds in plenty at the park, the rare Tiger being the main attraction. Elephants, Leopards, Bison, Chital, Sambar, Barking Deer, Mouse Deer, Sloth Beer, Black Napped Hare, Wild dog, Langur, Indian Giant Red Squirrel, Bonnet Macaque, 4 Horned Antelope, Porcupines, Slender Loris, Jungle Cat, Rusty Spotted Cat, Leopard Cat, Small Indian Civet, Palm Civet, Otter, Jackal, Wild Boar are just a few of   the other inhabitants. Avian Residents: The Park is also very rich in avi-fauna. Bird watchers would be delighted to spot Shaheen Falcons, Serpent Eagles, Crested Hawk Eagles, Gray Headed Firhings, Ospreys, Honey Buzzards, Malabar Pied Hornbills, King Vultures, Hill Mynas, Malabar Trogon, Gray Partridges, Black Woodpeckers, Paradise Flycatchers, Indian Pittas, Cormorants, Flora Of The Park The thick vegetation is watered by the Nagu, Kabini, Mule-hole and Moyar rivers criss-crossing the entire park which include trees like Honne, Sandalwood, Teak, Tadasalu, Mathi, Rosewood, Nandi, Bamboo, Nelli, Kooli, Dindalu, Kadu Tega, Randia and Bende. Stunted trees, interspersed with bushes and open grassy land can also be found on the eastern slopes. Added Attractio n Of Bandipur Elephant and Jeep Safaris: A quiet Jeep safari can leave you with an invigorating experience of watching wild animals at close quarters. Bird watchers can opt for Elephant safari as it is an absolutely noiseless way to be at close proximity to animals. Other places of interest are the 3 other reserves of Nagarhole, Mudumalai and Wayanad, the famous Vrindavan Gardens and Shrirangapatna fort of Tipu Sultan. Hot summer months can find people getting away to the enchanting hill towns of Ooty and Wellington. Best Season To Visit The park is open from the May to February. The best season to visit the park would be from May to July or in the months of September and October. Warm but comfortable for most of the year, winter from October to January might find the temperature falling to about 16 °C. June to September is the monsoon season. How To Reach Bandipur National Park By Railways: Nearest railway station is at Nanjangud town (55 km) and Mysore (80 km). By Airways: Ne arest airport at Bangalore (220 kms). By Roadways: Drive from Bangalore to Mysore and then take the Mysore-Ooty highway via Nanjangud and Gundlupet from where the park is just a half an hour drive.

Analysis of Unconscious Bias Essay Example | Topics and Well Written Essays - 750 words

Analysis of Unconscious Bias - Essay Example    There were five specifically enumerated classifications of biases noted: pattern-recognition, action-oriented, stability, interest, and social biases that decision-makers tend to disregard and subconsciously continue to infiltrate major decision-making processes. The authors suggested ways and mean counter these five biases through taking various points of views and perspectives; taking uncertainties into account; enhancing awareness by thinking beyond the box; adopting broader interests; and by encouraging corporate debate (Lovallo and Sibony, 2010). Likewise, four steps in adopting behavioral strategies were proffered to improve the quality of decision making after incorporating the suggested ways to counter biases in the organizations. In the video, â€Å"A Class Divided†, a grade three teacher, Jane Elliot, taught her students the crucial lesson on discrimination through an effective method of making them feel discriminated and prejudiced in terms of the color of thei r eyes. The results of group activities of ‘discriminated’ children were surprisingly shown as generating lower grades as their morale and perception of status were diminished. In contemporary organizations, these biases still exist in various styles and form: through gender discrimination, ranks within the organizational hierarchies, and even in the race. In a study conducted by Lyons & McArthur entitled Gender's unspoken role in leadership evaluations (gender discrimination and leadership qualities, the systemic bias â€Å"illustrates the challenges that women face in accommodating themselves to male-defined executive roles and suggests how corporate leaders--men in particular--can make these detrimental effects discussable within their own executive suites† (Lyons & McArthur, 2007, 1). This kind of bias could fall under the interest and social biases discussed by Lovallo and Sibony (2010) as there continue to pervade organizations in terms of confining to the respective interests of male-dominated leaders in organizations, deep-rooted in human tendencies and manifested in socials structures globally.   

To what extent, and in what ways, has the constant process of Essay

To what extent, and in what ways, has the constant process of enlargement, impacted on the EU politics and policy process - Essay Example The above issue is discussed in this paper; emphasis is given on the value of enlargement as a tool for strengthening the political and economic position of EU; the impact of enlargement on various EU politics and processes is also examined taking into consideration the fact that enlargement is a demanding process requiring a long period of preparation and being related to certain risks – especially because of the different political, social and economic patterns of European countries. It is proved that the enlargement processes developed in the European Union up today have all affected, more or less, the EU politics and processes; however, among them, it is the fifth enlargement process which most influenced EU politics and policies. For the above reason, the fifth enlargement, which developed in two phases, in 2004 and 2007, is extensively discussed in this paper using the literature published in the particular field. When the European Union was first established – in itially, as a European Community – in 1957 (Treaty of Rome), no term was set regarding the development of a Community regional policy (Bache 31). The reference to economic activities, which would be initiated by the entire member states –jointly – could be possibly, regarded as such policy, even not clearly. Through the decades, it was made clear that the achievement of the targets of the Union would be a challenging task. For this reason, the need for its expansion was through to be unavoidable – a practice which was proved particularly helpful towards the development and the strengthening of European Union so that to become a major force in the global market. In its initial form, the European Union had 6 states – today, its members are estimated to 27, as a result of 5 enlargements. The specific processes have been used in order to increase the power of EU within the international community but also in order to promote integration across the Euro pean Union. Among these enlargements the one which is most important is the fifth one developed into two phases: the first phase took place in 2004 and the second in 2007. Through the fifth enlargement – a process that has been characterized as the most important strategic decision of the EU in the 21st century (Europa, Enlargement 2011) – the European Union was significantly expanded acquiring 12 new members (Europa, Enlargement 2011). The criteria and the terms of enlargement – as one of the European Union’s key processes – are included in the ‘article 49 of the Treaty of the European Union’ (Europa, Enlargement 2011). In accordance with the above article, the key priority of the enlargement process is to ensure that the applicant countries are adequately prepared so that to meet their obligations – as stated by the relevant EU rules; of course, the legislative, political and social characteristics of each candidate country ar e taken into consideration when these processes are developed. However, in any case, it needs to be ensured that the candidate countries will be able to respond to their obligations – as members of the Union – and to align their policies/ rules with those of the Union (Europa, Enlargement 2011). At this point, it would be necessary to refer briefly to the history of enlargements

Theories of motivation in competitive sport Research Paper

Theories of motivation in competitive sport - Research Paper Example Psychology has different take on motivation. According to Sage (1977), motivation is defined as â€Å"direction and intensity of one’s effort† (Weinberg & Gould 52). For example, a person can be said to be motivated when he seeks out or approaches those resources which help him to improve his skills to perform a particular activity (Weinberg & Gould 52). His effort to seek different methods of improvement shows that he is ‘directing’ his effort with certain aim in mind. The intensity of effort refers to the amount of hard work and sincerity a person puts in his effort to achieve a particular goal or to perform a particular action (Weinberg & Gould 52). The intensity with which a person makes efforts to achieve a certain goal shows his level of motivation to achieve a particular skill or reach a particular goal. Hence, the direction and the intensity of human being’s effort show how much he is motivated to do a particular action. Similarly, the performance of a player in competitive sports depends on his motivation level. According to researchers Ryan and Deci ( 2000), all the aspects of human activity and intents like energy, direction, intensity and persistence are driven by motivation (Walker et al. 5). Without motivation, it is highly impossible for a sportsperson to perform in a competitive sport. Participating in a competitive sport needs a player to have high level of physical energy, discipline, determination, consistency, stamina etc. Without motivation, no human being can put in such an intense effort in performance. All the â€Å"biological, cognitive and social† regulations that an athlete follows are driven by his motivation to succeed in competitive sport (Walker et al. 5). Hence, motivation is considered the most important aspect of performance in competitive sports. In most of the activities, the reward for the performance is very obvious.

The role of Design and Technology in the curriculum Essay

The role of Design and Technology in the curriculum - Essay Example This model has spread to other countries like Australia, America, South Africa, and many more. The module for this subject is broken into segments according to the age of the pupils. This subject has historically developed along the development of UK schools curriculum. The program had been implemented in the curriculum since the enactment of the Education Reform Act of 19898 which saw the government gain more control of what is taught in the curriculum. This was aimed at ensuring the education system became more focused ton the needs of the society and that it produced competent individual who could address these needs by the society. It has slowly been integrated in the curriculum to address the changing need in the technology world as well as the changing needs of educations in order to respond with the demands in the society. At all levels of development, design and technology has responded to various changes that had to be made in the curriculum in order to fit the changing the world. The aim of any education curriculum should be to prepare the student for their later life not only in what they learn but also in other matters of life affecting them. This is usually achieved by integration of different spheres of education in one curriculum in order to address the different spheres of life. The British National Curriculum has been designed to address these various spheres for human development. Growth in technology is currently one of the most important spheres of development in the history of humankind development. To address this need, the British Curriculum has integrated various subjects in the curriculum. The subjects that address the technological sphere of human development comprise design and technology. (Department of Education, 1990) The curriculum has been designed to achieve some very needs of an education program. It is designed to meet some basic

Global Trade Essay Example | Topics and Well Written Essays - 2250 words

Global Trade - Essay Example Consequently, fair trade has not developed in Third World countries, such as those of Africa and Latin America. Globalization is a post-World War II phenomenon that evolved based on the need to identify ways to promote economic progress among newly independent countries that used to be colonies. According to Piasecki and Wolnicki (2004), "After the second World War, there was widespread interest among economists in finding solutions to the poverty and underdevelopment left behind by the disintegrating colonial system" (par. 3). Experiments with planned economies in the 1950s and 1960s were met with only limited success, and frequent failure, in the developing world. "Until the 1980s, a score of developing nations experimented with non-market theories and concepts, but with rather limited success. Brazil, India experienced a few years of non-sustainable growth in the 1960s. Unfortunately, none of these countries could match the successes of those that chose the mixed economy and the market system in 1990s" (par. 8). By the 1980s, it became apparent that Third World development lagged and there was a need for a new approach. "By the 1980s, against many prominent economists' expectations, development had not materialized in the Third World - with the exception of the Gulf nations. Even in countries such as Qatar, Kuwait, and Saudi Arabia, where significant growth was observed, employment gains were generally unsatisfactory. Everywhere else in the developing world inequality and poverty grew. In addition, inflow of capital and Western consumption standards challenged traditional sectors and the existing power structures. As a result, tensions between modernizers and Islamic traditionalists heightened" (par. 9). In other parts of the world, the 1980s also brought a realization that economic development approaches had not been adequate. The 1980s came to be known as Latin America's "lost decade," in which there was "mounting debt, inflation, and negative growth" throughout much of the region (par. 15). A consensus began to grow around the idea that "a free market and open economy supported development far better than any form of protectionism and state interventionism." A new model of global capitalism, spearheaded by America, began to take hold in the 1990s in the hopes of reversing the economic stagnation in the Third World that had marked the decades since World War II. A theory began to take hold that opening up economies, spurring international investment, and knocking down trade barriers would produce a rising economic tide that would benefit both the developed and the developing world. It was hoped that multinational corporations let loose to pursue their profits across political boundaries would be the engine that spurred a new era of global economic growth. The new economic model was based on "tough fiscal and monetary policy, deregulation, foreign trade and capital flow liberalization, elimination of government subsidies, moderate taxation, liberalization of interest rates, maintenance of low inflation, and so forth. The proponents of these comprehensive liberal reforms strongly believed that the 'miracle of the market' would eventually so lve the problems endemic to underdevelopment. A special role in this process

Industrial Revolution and the Emergence of Aviation Essay

Industrial Revolution and the Emergence of Aviation - Essay Example In 1783, the Montgolfier brothers invented the first practical balloon that demonstrated the flight of hot air balloon (â€Å"Early balloon flight in Europe’). 227 years later in 2011, we use supersonic aircrafts that exceed the speed of sound. This rapidity in growth can be greatly attributed to the potential of industrial revolution. During the 18th and 19th century, aviation sector mainly depended upon manpower that included skilled and unskilled labor. As a result, labors were forced to spend long and tedious hours in manufacturing factories. In fact, great skill are required even today in aircraft designing and flying as these processes are highly complex in nature (‘Aircraft design engineer†). However, skilled labors were not adequately available during that time in order to cater the needs of the aviation sector; this situation impeded the growth of aviation sector. The emergence of industrial revolution gave a new life to aviation sector since the manpower was largely replaced with machinery. Therefore, aircraft manufactures could effectively replace their unskilled workers with technically improved machinery which greatly assisted them to minimize production costs to a large extent. The replacement of human labors with machinery also aided the aviation industry to complete more tasks within a short period of time. Since the aviation sector mainly depended on human labors prior to the emergence of industrial revolution, it had production limitations. Hence, the industrial revolution contributed greatly to aviation when this process enabled the aircraft manufactures to undertake mass production. Evidently mass production can offer considerable profit to aviation industry as bulk purchase of raw materials and other large scale operations would assist the aircraft companies to minimize their production costs. Bulk production and thereby increased productivity aided the aviation sector to promote the air travel as a most effective way of transportation; and in turn, aviation sector could realize higher rates of revenues. The industrial revolution also stimulated commerce once it had significantly reduced all production barriers. According to Talloo (2007, pp. 9-10), commerce and industrial growth are closely related concepts according to which one behind is always trying to c atch up with the other. While going through aviation history timeline, it is obvious that aircraft designers initially developed simple structures since they could not even imagine making complex aircraft parts by the application of technology. The emergence of improved technologies that are attributed to industrial revolution inspired aircraft designers to initiate more and more innovations. This inspiration was further encouraged when aircraft manufactures could effectively market the broad scope of aviation. The development of rail, water transportation was another significant milestone in the history of aviation. Canals were dug during the 18th and 19th century with intent to connect the main rivers for the easy transportation of coal and other heavy goods (‘History of industrial revolution’). Some railway lines were also built in several places where digging canals was a difficult task. These transportation systems were very beneficial to the aviation industry as i t assisted the aircraft manufactures to bring heavy weighted raw materials to the production site easily. Subsequently, percentage of farmers in the total population declined as the industrial re

Examples of Good and Bad Essays Essay Example for Free

Examples of Good and Bad Essays Essay To give you a sense of what is acceptable writing and what is unacceptable writing, here we present six essays. These essays are possible student answers to three assignments which are similar to assignments you might receive in class. Essays 1 and 2 deal with the following question: Professions have a tendency to develop a separate terminology that only members can follow. One reason for doing so might be described as society-serving and another might be described as self-serving. In a short essay discusses which of these two reasons do you think is more important in the case of economic jargon. Essays 3 and 4 deal with the following question: The Heisenberg principle states that there is a limit to our knowledge of reality because as we study certain physical phenomena we change them. Might a Heisenberg-type principle be relevant to economics? Write a short essay explaining why or why not. Essays 5 and 6 are responses to the following: In a Wall Street Journal article, a woman named Ms. Luhrs is quoted as saying, â€Å"If you’re continually consuming, you have to keep working, you can’t get off the treadmill.† Write a short essay explaining whether this a rational statement. After presenting all six essays we grade them and provide a brief overall assessment of the essays. We also provide some specific comments about what we liked and what we didn’t like. When you read our comments, think about the process of grading. That process has, by its nature, both an objective and a subjective element to it. The objective element of grading is the easiest. The objective part of the grade is based on considerations such as: Does the essay answer the question posed? Are the grammar, formatting, spelling, and standard elements of style up to speed? There is no debate about these relatively objective issues. For example, if you don’t answer the question you’re supposed to, you probably won’t do well on the essay. And if your paper has many grammatical mistakes, you’re in trouble. The subjective element of grading works like a wild card in the grading process. Usually, there are many ways a question can be answered. Some ways will strike a chord with your reader; some won’t. The same is true with discretionary elements of style. Some professors may like your style; some won’t. For example, Colander, the guy who wrote your textbook, has a very informal, matter of fact, style. His style turns off a number of economics professors. Some of these consider his work abominable because of that style; they assign his book nonetheless, because, on objective grounds, it is a great book. (That’s a Colander ironic stylism, in case you were wondering.) And still others, we’re happy to say, like his style. (If they didn’t the book wouldn’t sell, and the Colander text would be eliminated from the market.) The point of this example is that wild cards average out, so you shouldn’t concern yourself too much with the discretionary elements of style. If you get the objective elements right, you’ll most likely do well. So concentrate on objective elements first. Essay 1 Economist’s Jargon: Unite and Divide The economics profession’s jargon serves a variety of purposes. For example, their common terminology serves to make for more precise communication. It allows ideas to be communicated clearly and exactly. This exactness and clarity of terminology serves society by allowing economists to discuss economics with each other and with society with clarity so that other economists have a better understanding of what an economist is saying. A common terminology also serves to divide insiders from outsiders. For outsiders, for example economic students, who do not have a clue what these terms mean, economists’ terminology is exclusionary. It makes economists the gatekeepers of economic ideas. Economists’ terminology serves as a barrier to entry, restricting the supply of economists, and increasing the value of the services provided by existing economists. Which of these two reasons is the strongest? To answer that question let us consider two examples given by Amanda Benn ett, the author of The Wall Street Journal article, â€Å"Economists + Meeting = A Zillion Causes and Effects† [The Wall Street Journal, January 10, 1995]. The two examples are the concepts of externality and utility, Why do economists use these terms? Based on her article, and on my classroom experience, I would judge that, of the two reasons, the self-serving reason is the stronger. Essentially, economists create their terminology primarily to make life difficult for students. Consider the first example: externality. Why no simple call externalities â€Å"unintended side effects†? It would be much easier for students to comprehend. Or alternatively, consider the second, utilities. How much clarity can the concept, utility, provide when the text tells us that, essentially, it means happiness? If it means happiness, why not use the term, happiness? The very fact that Ms. Bennett can provide a simple translation of economists’ jargon suggests that the jargon was unneeded for precise communication. And even, if there is some value added in terms of clarity of the jargon, do its costs in additional memorization for students, outweighs the gain. For me, the answer is clearly, no. Actually, to answer anything other than economists are self-serving would show that I have not done my homework. Economists’ basic premise is that people are self-serving. Why should economists be any different. With a difficult to learn economic terminology, economists can create a monopoly position for themselves; they can restrict supply and increase price for their services. To quote the textbook, â€Å"people do what they do because it’s in their self interest.† Thus, the preponderance of the evidence suggests that economists have developed their economic jargon with their self-interest, not society’s interest, in mind. I think the self serving reason why professions develop a separate terminology that only members can follow is more important because people are greedy and always want what is good for them, not what is good for society because of the problems of the barriers to entry and the free rider and thus, the self serving reason is more important. On the other hand, it is good for society if professions develop a separate terminology that only members can follow because then everyone can understand them, and they can understand each other. A common terminology permits effective interpersonal communication, thereby resulting in clear, complete, open dialogue. So in a way, the society-serving causes of professionals’ terminology outweigh the self-serving causes because if we didn’t have it, then we wouldn’t be able to understand the weighty and eloquent locutions spoken by the eminent economists of yesteryear and today. For these reasons, I think that sometimes the society-serving reason is the most important. This the intellectual importance of the self-serving reason which is also the most important sometimes. The whole theory of the principle of rational choice theory which says that one should do that which yields the maximum marginal utility according to your self interest which is to say that selfishness is the thing that drives most people. Economists do not find it in their best selfish interest to use normal English to discuss economic theory because then everyone would be speaking it in the society, and the marginal utility is low. Instead of that, economists developed a terminology which only they could use, so people would have to attend institutions of higher learning to make it possible for them to profess economic tenets. This is called barriers to entry because people are barred from entering the world of economics by the insurmountable difficulties in attaining a sufficiently acceptable level of proficiency in the economics terminology. Barriers to entry create monopolies, market structures in which one firm makes up the entire market. Three important barriers to entry are natural ability, increasing returns to scale, and government restrictions, economics terminology can’t really be considered any of these because it’s more similar to learning by doing. Also the free rider problem undermines people’s willingness to perform service to their society further strengthening the argument that self-serving reasons have prompted economists to adopt their own terminology. Keeping people from becoming economists or talking about economics through the language barrier. This causes another dramatic consequence. The supply for economists is restricted, so that each economist who exists in the present market for economists may value their work at a higher price. So as you can see, the most important reason is the self-serving one, and subsequently, economists’ use of an economic terminology results in increased benefit to the economists at the expense of society. The society-serving reason pales in comparison. A quick skim of The Wall Street Journal on a daily basis for just a week should prove to you that the Heisenberg principle does indeed apply to economics. The Wall Street Journal provides daily analyses of economic events and economists’ perspectives on what has happened as well as what is likely to happen. The Wall Street Journal ‘s curculation is evidence that these analyses are taken seriously by both businesspeople and consumers. To see how economists’ predictions change the course of economic events, look at economists’ assessment of leading and coincidental indicators and the subsequent movement up or down in the markets for stocks and bonds. Leading indicators are used to predict what is likely to happen in the future, while coincidental indicators are used to describe the economy’s current condition. When the economists say that the indicators demonstrate that the economy is in a recession or entering a recession, consumers and businesses react immediately to prepare for the anticipated recession by reducing consumption and investing more cautiously. This often serves to hasten the onset of a recession, fullfilling the economists’ original prediction. In turn, if consumers and businesses expect good times ahead, they invest and spend their money more confidently. High levels of investment and consumption translate to strong economic growth. An examination of â€Å"Orders for Durable Goods Plunge by 6%,† [The Wall Street Journal, May 25, 1995] yields an example of how this cycle works. Note Marilyn Schaja’s prediction that the Fed will move toward â€Å"an easier policy stance† and the reaction of investors in the bond markets to this statement and others similar to it; the bond market soared due to speculation that interest rates might be cut soon. This is only one example of how economists’ predictions directly affect the bond market, but the bond market rises and falls dramatically each day in response to speculation about what the Fed will do or whether the economy is predicted to speed up or slow down. Other examples abound on the second page of The Wall Street Journal. But economists are not gods. They cannot know for sure what is going to happen to the economy, and they often disagree with one another. When there is a majority consensus, the Heisenberg principle operates in full force. Businesses and consumers are often susceptible to the majority opinion, and economists’ predictions will likely be fulfilled just because the predictions have been made. When all economists seem to disagree, the individual is left to make his own decisions. In this case, the outcome is less predictable, and it might seem that the observed is less likely to be affected by the process of observation. I don’t think the Hiesenberg principle can be relevent to economics because its a phisics principal. Phisics and economics are two different subjects, phisics being a natural science, and economics being a social science. I don’t think that economic predictions have anything to do with the events that they predict. The article compares economists to meteoroligists. Meterologists’ predictions don’t change the whether, so economists predictions don’t change the economy. This means that the Hieisenburg isn’t appliable. Underlying economic reasoning is economists’ analysis of individual choice. That analysis is based upon the observation that, generally, people act according to their rational self-interest, trying to get as much pleasure as possible out of life. From this proposition and subsequent measurement of pleasure, comes economists’ basic principle of rational choice: spend your money on those goods that give you the most marginal utility per dollar. An economist would use this principle to assess whether or not Ms. Luhrs’s statement is rational. If Ms. Luhrs calculated the marginal utility per dollar of leisure to be greater than that of consumption of material goods, and thus, work, her statement would be assumed to be rational by economists. The article, â€Å"When Shopping Sprees Pall, Some Seek the Simple Life,† [The Wall Street Journal, May 24, 19995] discusses that the decision is hers and that it has been made after careful thought. For example, Ms. Luhrs’s statement â€Å"It’s a freedom thing, the way I see it,† demonstrates the high value she gives to freedom, and the low value she gives to material goods. The fact that many people do not share her valuation of leisure versus material wealth is irrelevant to the issue. There is nothing in economics that says that people must want more and more material things. A second part of the principle of rational choice is the principle of diminishing marginal utility: as our consumption of an item increases, the marginal utility obtained from each unit decreases. It could be argued that Ms. Luhrs is demonstrating this principle: that after a certain point, work and consumption of material goods becomes less and less satisfying; the marginal utili ty of consumption of material goods falls. No, it is not rational because according to the economic theory, you should spend your money on those goods which yield the maximum utility per dollar. MUx/Px must equal MUy/Py. If MUx/Px is less than MUy/Py, than it is the consumer’s duty to buy more of good Y. If MUy/Py is less than MUx/Px, than the consumer must use more of good X. When you work more, you can consume more, each additional unit yielding additional, marginal utility, so you continually increase the sum of your total utility. Following the tradition of economic reasoning, more is better. She may be right about that treadmill because there is a cycle in which consumption results from work which necessitates further consumption, but theory would indicate that this is a positive, self-perpetuating cycle because increased consumption yields increased utility, therefore maximizing utility. The book says that the rule to follow is to vary consumption until the marginal utility for every dollar for one thing that you are consuming is the same as the marginal utility for every dollar for another thing that you are consuming. Ms. Luhr’s dissatisfaction from her current status in our society must come from her failure to vary her consumption of a variety of material goods. For goods, the marginal utility may start to be less than it was before after a while, and then we are advised to switch our buying to other goods. Ms. Luhr needs to find the goods which work for her. Then she wouldn’t be talking about the negative aspects of work because it is work which allows her to consume and maximize her utility. Her utils are at their highest the more she consumes. In my view Ms. Luhr is succumbing to her emotions rather than her logic because everyone knows that increased work yields increased wealth and increased utility, and this is the ultimate goal of a rational person who is acting selfishly which is how economists think people act. If Ms. Luhr were truly being selfish and self-interested, she would obtain greater satisfaction from greater consumption, but her statement is defying this tenet of rationality which is so important to economic reasoning. She doesn’t want more. She must be irrational.

Automated Accounting Information Systems Accounting Essay

Automated Accounting Information Systems Accounting Essay 2.1 Computer Auditing 2.1.1 The introduction of automated Accounting Information Systems In earlier times, when all accounting information was processed and recorded in financial statements manually, it was relatively easier for the auditor to observe the audit trail as all evidence was produced in a manual/physical format. At that time, Information Systems (IS) were only a small integrated part of the accounting system which only automated minor parts of the accounting process, such as payroll processing. Figure 2.1, as suggested by Arnold and Sutton (2001), illustrates the evolution of the relationship between accounting and information systems throughout the last four decades. AccountingFigure 2.1 Evolution of AIS Information SystemsTIME LINE 1970s Information Systems Accounting AIS 00 Information Systems Accounting 2010s Over time, accounting and information systems started to integrate as more accounting tasks were becoming automated. In fact, Arnold and Sutton (2001) state that the fundamental underlying driver of evolution is simply that accounting no longer drives the information system; rather the information system drives accounting. As depicted in Figure 2.1, Information Systems have nowadays become an integral part of many companies. The Accounting Information System (AIS) is a small part of the whole Information System of an organisation, and as organisations continue to increase their reliance on computer technology to process, record and report financial information, auditors will undoubtedly have to rely on new information technology techniques in the conduct of their audits (Hunton, Bryant and Bagranoff, 2004). Through the evolution of AISs, the traditional audit evidence was being replaced by electronic evidence (Rezaee and Reinstein, 1998). The American Institute of Certified Public Accountants (AICPA) in Auditing Procedures Study The Information Technology Age: Evidential Matter (1997) defines electronic evidence as information transmitted, processed, maintained, or accessed by electronic means and used by an auditor to evaluate financial statement assertions. The concept of electronic evidence created new challenges to the modern auditor as the traditional audit trail could no longer be observed (Bierstaker, et al., 2001). This required auditors to consider the use of computer audit techniques in order to be able to carry out audit tests on electronic evidence (Mancuso, 1997). The use of such new techniques will eventually improve the effectiveness and efficiency of the audit as auditors will be free from carrying out many traditional routine audit tasks and instead the auditor can foc us more on higher level tasks, such as understanding the clients business risk (Rezaee, Elam and Sharbatoghlie, 2001). 2.1.2 Auditing Around to Auditing With the Computer With the introduction of computer technology, auditors did not have the extensive knowledge to use computers to enhance the efficiency and effectiveness of the audit. Initially, auditors regarded the computer as a black box and audit around the computer (Watne and Turney, 2002). This consists in the auditor observing inputs into the system and the relative outputs and checking for mutual consistency (Hall, 2004). When using this method no attempt is made to establish and evaluate existence of controls. Auditing around the computer is only relevant when automated systems applications are relatively simple and straightforward (supported with up-to date documentation on how the system works); and when the audit trail is easy to observe (Cerullo and Cerullo, 2003). The increased reliance on computers for accounting by organisations created the need for auditors to understand and assess the controls that were in place in computer systems (Watne and Turney, 2002). Ignoring such computer controls would hinder the ability of the auditor to assess the effectiveness and robustness of the clients internal controls. Auditors could no longer audit around the computer, but instead a new approach, auditing through the computer, was being used. Hall (2004) defines auditing through the computer as: à ¢Ã¢â€š ¬Ã‚ ¦the ability to trace transaction paths from input to output through all parts of the system-manual and automated. The flow of data must be verified as it moves through the system, and the contents of machine readable files must be examined. Internal controls are tested as they operate on the data. The black box is gone. The auditing through the computer approach is suitable for testing controls in complex Information Technology (IT) systems (as suggested in SAS No. 94 The Effect of Information Technology on the Auditors Consideration of Internal Control in a Financial Statement Audit). The motive behind auditing through the computer is to be able to understand and assess the robustness and operating effectiveness of the computer controls within a system. According to Cerullo and Cerullo (2003), this approach is based on the assumption that if controls are adequately developed into the system, then errors are unlikely to slip by undetected, and thus outputs from the system can reasonably be accepted as reliable. Moreover, Hall (2004) suggests that the current trend is towards auditing with the computer, that is, instead of being treated as a black box, the computer is actually used as a tool to access, review and extract files and data from the clients AIS. This approach helps auditors to improve the efficiency and effectiveness of the audit as the computers speed and reliability can be used to review large volumes of data. However, the last two approaches highlight the need for auditors to have an extensive knowledge of computers in order to be able to assess the integrity of the clients computer system or to use the computer as a tool to carry out the audit. 2.1.3 Objective of an Audit in an IT Environment Nonetheless, whether an audit is carried out in an IT environment or not, the objective of the audit remains the same, that is, as expressed by International Federation of Accountants (IFAC) in ISA 200 Overall Objectives of the Independent Auditor and the conduct of an audit in accordance with International Standards on Auditing: To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework The auditor must be able to obtain sufficient and appropriate evidence in order to reduce audit risk to an acceptable low level. In doing so, the auditor would be in a position to express an opinion whether the financial statements prepared by the client give a true and fair view. It is thus fundamental for the auditor to assess the clients IT environment and plan adequately (with the support of standards and guidelines) on whether the use of Computer-Assisted Audit Techniques (CAATs) will be required to gather sufficient appropriate evidence during the audit. 2.1.4 Audit of Public Interest Entities CAATs are commonly used when auditing clients which carry-out all their operations online, such as Online Gaming companies, and when auditing large clients which rely on large and complex IT systems. Examples of the latter could be listed companies, financial institutions and insurance companies, all of which fall under the definition of Public Interest Entities (PIEs). The definition of PIEs varies across countries, but the core element is always the same. In fact, the revised 8th Directive provides with a core definition of PIEs, but it also permits the designation of other entities as PIEs by member states as they deem adequate (based on meeting a number of criteria). The definition is as follows: Entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member Stateà ¢Ã¢â€š ¬Ã‚ ¦, credit institutions à ¢Ã¢â€š ¬Ã‚ ¦ and insurance undertakingsà ¢Ã¢â€š ¬Ã‚ ¦. Member States may also designate other entities as public interest entities, for instance entities that are of significant public relevance because of the nature of their business, their size or the number of their employees. In light of the definition set out by the revised 8th Directive, examples of Maltese PIEs are listed companies, financial institutions, insurance companies, large not for profit entities, and some publicly owned entities; all having a wide range of stakeholders. Due to the public stake in the performance of PIEs, the auditors role and responsibilities in giving an opinion on the financial statements of such entities becomes more important. In fact, the majority of PIEs in Malta are audited by the Big Four audit firms as these firms have the extensive knowledge and resources to carry-out audits of PIEs efficiently and effectively. Big Four Audit firms use CAATs to improve audit efficiency as it allows auditors to perform previous manual routine tasks quickly and efficiently (Zhao et al. 2004). Furthermore, Big Four Audit firms can use CAATs to improve audit effectiveness as more information can be obtained on controls within AISs of the client, and in certain cases 100 percent of the population can be tested (Braun and Davis, 2003). 2.2 Computer Assisted Auditing Techniques (CAATs) 2.2.1 Standards and Guidelines Due to the aforementioned increased reliance on IT systems by clients, new auditing standards and guidelines were needed to provide support and guidance to auditors. With relevance to this study, there are three important standards/guidelines that provide guidance to auditors when carrying-out an audit within an IT environment. SAS No. 94 The Effect of Information Technology on the Auditors Consideration of Internal Control in a Financial Statement Audit provides appropriate guidance to auditors on how to adequately understand and assess the computer controls within an organisation. SAS No. 94 goes on to clarify what the auditor should know in order to be able to understand the automated and manual procedures an entity uses to prepare its financial statements and related disclosures (Yang and Guan, 2004). Furthermore, this auditing standard emphasises on the need to use Computer-Assisted Auditing Techniques (CAATs) to test automated controls, especially in complex IT environments (Cerullo and Cerullo, 2003). ISACA Guideline No. 3 Use Of Computer-Assisted Audit Techniques (CAATs) provide guidelines to auditors on how CAATs can be effectively applied, specifically by providing detailed steps in planning the use of CAATs; performing the work; documenting and reporting. Another standard, SAS No. 99 [should I refer to ISA 240 instead?] Consideration of Fraud in a Financial Statement Audit provides guidance to auditors on how to identify risks of material misstatements whether due to error or fraud. SAS No. 99 also recognises the importance of CAATs in the consideration of fraud, as this standard suggests that in cases where the client relies heavily on computer systems, the auditor should make use of CAATs to detect patterns of fraud. Furthermore, this audit standard highlights the importance of identifying the possibility of management override of controls. 2.2.2 Application of CAATs in Financial Auditing During a study carried out in Sweden by Temesgen (2005) on the Determinants for effective application of software in CAATs it was found that the most used type of CAATs by the big four audit firms in Sweden are CAATs used for simplification of monotonous tasks, such as Microsoft Office and other off-the shelf audit software packages. On the other hand, this study identified that the most effective CAATs such as Test Data, Integrated Test Facility, Parallel Simulation and other experts systems, which would have been more effective in observing electronic audit trails, are less utilised. CAATs can aid the auditor in performing various audit procedures especially when adopting the audit through the computer and audit with the computer approaches. Depending on the requirements of the audit, the auditor can choose to use CAATs to perform specific audit tasks such as drawing a sample, comparing balances between accounting periods, reviewing transactions for fraudulent patterns, testing applications controls, and performing tests of detail. 2.2.2.1 Sampling and Tests of Detail When using CAATs the auditor has the ability to test large volumes of transactions, more than he would have had he done the same process manually. This is one of the advantages of using CAATs. Using the computers speed, reliability, accuracy and robustness the auditor can perform repetitive tasks efficiently and effectively. Additionally, CAATs can also be used to draw samples representing the population and to carry out tests of detail, such as recalculation of discounts on invoices or recalculation of overtime allowances 2.2.2.2 Analytical Procedures ISA 520 Analytical Procedures defines analytical procedures as evaluations of financial information through analysis of plausible relationships among both financial and non-financial data. Furthermore, according to Wilson and Colbert (1991), analytical procedures involve drawing conclusions based on expected amounts calculated by the auditor. In performing such procedures, CAATs can be useful especially when reviewing complex data. These automated techniques are set to compare figures between accounting periods and possibly identify inconsistencies. 2.2.2.3 Test of General and Application Controls CAATs can also aid in testing general and application controls. As required in the audit through the computer approach, such computer aided techniques are used to assess the reliability of internal controls within computerised systems (Watne and Turney, 2002). For this to be successful the auditor must first understand how the clients system works, and then various CAATs can be applied to test the operating effectiveness of the clients system controls. 2.2.2.4 Fraud Detection Recent fraud scandals such as the cases of Enron and Worldcom, increased the importance given to performing audit procedures with the objective to identify fraudulent activities. As organisations use computer technology to process information, weak computerised internal controls or the lack thereof would increase the risk of fraud occurring through computer assisted means (Coderre, 2000). In fact, SAS No. 99 Consideration of Fraud in a Financial Statement Audit proposes the use of CAATs for identifying fraudulent transactions and management override of controls. Digital Analysis is one type of CAAT with the specific purpose to identify fraudulent transactions (Hall 2004). This approach is used to identify inconsistencies in digits based on statistical properties through the use of Benfords Law. Additionally, according to Coderre (2000), as auditors develop a more systematic knowledge of fraudulent patterns within organisation, they can create a fraud profile which identifies the main fraud areas and patterns. This could then function as a template and be used when auditing different organisations. 2.3 Types of Computer Assisted Auditing Techniques CAATs are often divided into two categories, that is, CAATs used by the auditor to review and extract data (auditing with the computer); and CAATs used for testing the controls within computerised AISs of clients (auditing through the computer). 2.3.1 Reviewing and Extracting Data Files Compared with the techniques used for testing controls within AISs, CAATs used for reviewing and extracting data may require relatively less computer knowledge to use. Auditors may use these techniques to review and extract transaction and standing data in order to use it to perform substantive tests or test of controls. Two types of CAATs generally falling in this category are the Data File Interrogation and Embedded Audit Module techniques. 2.3.1.1 Data File Interrogation Data File Interrogation is about using the computer as a tool to review large volumes of data (Auditnet, 2003). With the use of computer software, the auditor can use the computers speed and reliability to perform tasks such as searching for missing or duplicate transactions; and comparing the contents of two files and printing a report containing the results with exceptions and/or record matches. Data File Interrogation can also be used to extract representative samples of data from the population to be used at a later stage in the audit. 2.3.1.2 Embedded Audit Module (EAM) As the name suggests, an Embedded Audit Module is a programmed module embedded in the clients computer system to review and capture data based on predetermined criteria set-out by the auditor (Auditnet, 2003). Transactions are examined as they are inputted in the system. The objective of the EAM is to capture those transactions which fall under the parameters set-out by the auditor. These transactions are then copied and stored in an audit log file for subsequent review from the auditor. The transactions which are captured by the EAM can then be used by the auditor to perform substantive tests. One the advantages of using Embedded Audit Modules is that it provides the auditor with data which is captured throughout the audit period and thus reduce the time and amount of work the auditor must do to identify transactions to be used for substantive testing at a later stage. On the other hand, one major limitation of EAM is that it cannot be easily added to the clients system once it is operational and thus this technique is more useful when the clients system is still in the design stage (Auditnet, 2003). 2.3.2 Testing Controls within Accounting Information Systems In contrast to the first category of techniques discussed above, there are CAATs which the auditor uses to audit through the computer. According to Braun and Davis (2003) these CAATs are used by auditors to examine the internal logic of the application. This means that the objective of such techniques is to assess the integrity and operational effectiveness of the controls within the clients computerised system. Three techniques are commonly used in the audit through the computer approach and these are Test Data, Integrated Test Facility (ITF), and Parallel Simulation. 2.3.2.1 Test Data When using the Test Data method, the auditor conducts testing of the clients system by inputting simulated test transactions into the system. The facility to design the test data gives the auditor the ability to decide what to and not to test. These test transactions are processed by the system and then the auditor compares the processed results with expected output. Any differences between the processed results and the expected results by the auditor could indicate a logic or control problem within the clients system (Braun and Davis, 2003). On the other hand, if no exceptions occur between the processed results and the expected results, then the auditor can reasonably assume that the systems controls operate effectively under normal circumstances. As suggested by Watne and Turney (2002), the objective of performing substantive testing with test data is to determine the accuracy of that computer processing for which a test record is submitted. Furthermore, test data can also be used to test the error detection capabilities of the system and to test the accuracy of reports produced by such system. The test data approach is commonly used by auditors as it requires limited computer knowledge and it is relatively easier to use when compared to other CAATs. Additionally it provides the auditor with an understanding of how the system operates (Auditnet, 2003). On the other hand, when creating the test data transactions the auditor may not be allowing for specific circumstances that may occur when the system is live and may lead the auditor making wrong assumptions on the integrity of the clients system controls. 2.3.2.2 Integrated Test Facility (ITF) Watne and Turney (2002) define Integrated Test Facility as a technique whereby the auditor creates simulated transactions, intermixes the transactions with a clients actual transactions, waits for the processing of the intermixed transactions, and then analyses the processing of the simulated transactions. Figure 2.2, as depicted by Auditnet in its Monograph Series Principles of Computer Assisted Audit Techniques (2003), illustrates the in-built testing facility/module which can be used for audit testing. The process is the same as that for the test data approach. The difference between the two methods is that in the test data approach the auditor uses a copy of the clients system to input the test transactions. On the other hand, when using the ITF method, the auditor actually inputs the test transactions in the clients system when running live under normal circumstances. As depicted in Figure 2.2, the system then processes the clients actual data intermixed with the auditors test data. Output is then separated again into client output and test output. The test output is compared with the auditors expected results and any deviations from the expected results are highlighted. Thus, this provides the auditor with a more accurate observation of controls within the system. Figure 2.2 Integrated Test Facility The advantages that ITF has on test data are that it allows the auditor to make unscheduled regular testing on the system when its live, and it provides live evidence on the operation effectiveness and integrity of the clients system. However, when using this method, auditors should give particular attention to identifying and removing the test transactions from the clients records once the audit testing is complete as this may hinder the integrity of the clients system. 2.3.2.3 Parallel Simulation Similar to the Test Data approach and ITF, parallel simulation is used to test the integrity and operating effectiveness of the clients application (Hunton, Bryant and Bagranoff, 2004). Figure 2.3 illustrates the process in using parallel simulation as depicted by Auditnet (2003). Watne and Turney (2002) define parallel simulation as the construction of a processing system for an accounting application and the processing of actual data through both the clients program and the auditors program. In simpler terms, the auditor designs an application which simulates the clients application. The simulated application should contain the appropriate controls that the auditor is expected to find in the clients application. Actual data (transactions occurring from the normal day-to-day running of the clients business) is then inputted in both the clients and simulation applications. The auditor then compares the output produced by the simulated application with that produced by the clients application. Figure 2.3 Parallel Simulation Assuming that the simulation application contains all the appropriate controls, then output from the simulation application should match with output from the clients application. If there are differences between the outputs produced by the two systems, then the auditor may infer that the input, processing and output controls within the clients application are not operating effectively. As the ITF technique, parallel simulation enables the auditor to test the clients system under normal operations. Furthermore it enables the auditor to use live data in testing controls unlike with the Test Data approach and ITF where test transactions are used. On the other hand, this technique requires extensive computer knowledge to be able to design a simulation application. Additionally, the cost for developing the simulation application can be relatively high (Watne and Turney, 2002) As discussed in this chapter, CAATs provide means of improving the efficiency and effectiveness of the audit. However, as correctly stated by Brazina and Leauby (2004) CAATs are not a substitute for auditor judgement. It is crucial for auditors to use guidelines (such as ISACA Guideline No. 3) in order to plan the use of such techniques during the audit as lack of planning will eventually hinder the benefits derived from the use of CAATs. Particular considerations should also be given to the IT knowledge and experience of the audit team; the access available to the clients computer systems; and the impracticability of performing manual tests when auditing complex automated systems.

Title: Down Ass Bitch :: essays research papers

Artist: Ja Rule Album: Pain is Love Title: Down Ass Bitch feat. Charli Baltimore (Ja Rule - talking) Ja Rule, Chuck B-more Every thug needs a lady And every thug needs a down ass bitch, huh, feel me Every thug needs a lady Baby I'm convinced, you my down ass bitch (Chorus - Ja Rule) Baby say yeah, (baby say yeah) If you'd lie for me, like you lovin me Baby say yeah, (baby say yeah) If you'd die for me, like you cry for me Baby say yeah, (baby say yeah) If you'd kill for me, like you comfort me Baby say yeah, (baby say yeah) Girl I'm convinced, you're my down ass bitch (Ja Rule) Uh I know that you're lovin me, 'cause you thug with me, who bust slugs for me? My baby Who gon' kill for you, like I comfort you, who else but the Rule? You feel me Girl when we connect the dots we hit the spot Twin Benz's, you ride hard, I ride drop And to make it better, baby got the nina' Beretta tucked low And I'm two cars back with the four-four And it freaks you out, on your momma's couch, that's what us thugs be 'bout You know me And when I pray for love, baby pray for us, who celebrates the thugs? My lady Got me seekin capital game when I spit sixteen Whether bars or sixteens in the doors of cars A star is born In the hood, made a name live on, R-U-L-E, ladies, feel me (Chorus) (Charli Baltimore) Now I'm show you blood or love, there's no belly you bounce from Blow sellin, dough amounts to no tellin There'll be no tellin, snitches get it back Those gats to your backs for my boy What part of the game is that, huh? Niggas and they feelings 'cause I handle your dealings, keep your name in tact My fame's in tact so cops won't know what it's hittin for Now hoes wanna know what you shittin for 'Cause I'm your bitch, the Bonnie to your Clyde It's mental, mash your enemies, we out in the rental I'm your bitch, niggas run up on ya, shift ya lungs, who's your organ donor? What they know about, extreme meausures I'm a ride with you And my baby three-eighty at my side And we lock the town, I'm as down as any thug My love, they gotta take us in blood, what (Chorus) (Ja Rule) You could die from love, at any given time I could die from slugs But that's what this life is capable of The death and the life of a bitch and a thug, is what I'm scared of But God up in Heaven who ain't afraid to, tuck the toast in the Escalade Title: Down Ass Bitch :: essays research papers Artist: Ja Rule Album: Pain is Love Title: Down Ass Bitch feat. Charli Baltimore (Ja Rule - talking) Ja Rule, Chuck B-more Every thug needs a lady And every thug needs a down ass bitch, huh, feel me Every thug needs a lady Baby I'm convinced, you my down ass bitch (Chorus - Ja Rule) Baby say yeah, (baby say yeah) If you'd lie for me, like you lovin me Baby say yeah, (baby say yeah) If you'd die for me, like you cry for me Baby say yeah, (baby say yeah) If you'd kill for me, like you comfort me Baby say yeah, (baby say yeah) Girl I'm convinced, you're my down ass bitch (Ja Rule) Uh I know that you're lovin me, 'cause you thug with me, who bust slugs for me? My baby Who gon' kill for you, like I comfort you, who else but the Rule? You feel me Girl when we connect the dots we hit the spot Twin Benz's, you ride hard, I ride drop And to make it better, baby got the nina' Beretta tucked low And I'm two cars back with the four-four And it freaks you out, on your momma's couch, that's what us thugs be 'bout You know me And when I pray for love, baby pray for us, who celebrates the thugs? My lady Got me seekin capital game when I spit sixteen Whether bars or sixteens in the doors of cars A star is born In the hood, made a name live on, R-U-L-E, ladies, feel me (Chorus) (Charli Baltimore) Now I'm show you blood or love, there's no belly you bounce from Blow sellin, dough amounts to no tellin There'll be no tellin, snitches get it back Those gats to your backs for my boy What part of the game is that, huh? Niggas and they feelings 'cause I handle your dealings, keep your name in tact My fame's in tact so cops won't know what it's hittin for Now hoes wanna know what you shittin for 'Cause I'm your bitch, the Bonnie to your Clyde It's mental, mash your enemies, we out in the rental I'm your bitch, niggas run up on ya, shift ya lungs, who's your organ donor? What they know about, extreme meausures I'm a ride with you And my baby three-eighty at my side And we lock the town, I'm as down as any thug My love, they gotta take us in blood, what (Chorus) (Ja Rule) You could die from love, at any given time I could die from slugs But that's what this life is capable of The death and the life of a bitch and a thug, is what I'm scared of But God up in Heaven who ain't afraid to, tuck the toast in the Escalade

Destiny, Fate, Free Will and Free Choice in Oedipus the King - Oedipus and Fate :: Oedipus the King Oedipus Rex

Oedipus the King and Fate D.T. Suzuki, a renowned expert on Zen Buddhism, called attention to the topic of free will in one of his lectures by stating that it was the battle of "God versus Man, Man versus God, God versus Nature, Nature versus God, Man versus Nature, Nature versus Man1." These six battles constitute an ultimately greater battle: the battle of free will versus determinism. Free will is that ability for a human being to make decisions as to what life he or she would like to lead and have the freedom to live according to their own means and thus choose their own destiny; determinism is the circumstance of a higher being ordaining a man's life from the day he was born until the day he dies. Free will is in itself a far-reaching ideal that exemplifies the essence of what mankind could be when he determines his own fate. But with determinism, a man has a predetermined destiny and fate that absolutely cannot be altered by the man himself. Yet, it has been the desire of man to avoid the perils that his fate ho lds andthus he unceasingly attempts to thwart fate and the will of the divine.. Within the principle of determinism, this outright contention to divine mandate is blasphemous and considered sin. This ideal itself, and the whole concept of determinism, is quite common in the workings of Greek and Classical literature. A manifest example of this was the infamous Oedipus of The Theban Plays, a man who tried to defy fate, and therefore sinned. The logic of Oedipus' transgression is actually quite obvious, and Oedipus' father, King Laius, also has an analogous methodology and transgression. They both had unfortunate destinies: Laius was destined to be killed by his own son, and Oedipus was destined to kill his father and marry his mother. This was the ominous decree from the divinatory Oracle at Delphi. King Laius feared the Oracle's proclamation and had his son, the one and only Oedipus, abandoned on a mountain with iron spikes as nails so that he would remain there to eventually die. And yet, his attempt to obstruct fate was a failure, for a kindly shepherd

The effect gases derived from fossil fuel combustion have on the Biosph

The year is 2985; we begin with the life of Elizabeth Ferguson. Elizabeth wakes up and begins her day; she took off her stationary nighttime breathing apparatus and attached her portable apparatus and fills a spare tank to hold her oxygen ration for the day. She begins her morning jog, marveling in the ambrosial sight of the vivid, swirling yellow sky, the sky was miraculously clear today and she could fathom the faint blue haze that she had once seen in her childhood â€Å"a classic sign of pollution† these words rang out in her mind as clearly as bells chime, she immediately reminisced upon her many professors who had drilled this fact into her mind ever since she could remember. Her mother’s tales were leagues apart from the professor’s lessons, her mother often conveyed the blue skies of her childhood, the lack of swarms of flying matter too small to be distinguished by the human eye but dense enough to be seen as a thick mist, she also spoke of the time in w hich the breathing apparatuses that were issued to us were unneeded as you could breathe the air without a mask without adverse effects. Elizabeth often shared her mother’s stories with her fellow peers in class. These stories were swiftly recanted by her professors as simply old wives tales. Later, she returned home after the jog and began the sanitation process, removing the particulate matter that had created a fine covering of dust over her skin, she knows that this is one of the most important processes and that if it is not completed swiftly she will be bedridden with many melanomas from the toxic film. After her sanitization she adorns herself in the coverings that will protect her from the rain that is forecasted for today. Rain is one of the most dangerous substances ... ...hat will take the Earth millions of years to filter. These gases, all released through natural tectonic and chemical reactions within and on the surface of the Earth Carbon dioxide and sulfur dioxide both released through volcanoes and particulate matter through the burning of matter. These gases, while necessary to sustain the biospheres homeostatic state are being released into the biosphere at a far greater rate than the earth can sustain the symbiotic recycling methods that have been built up since the earth’s formation 4.7 ±.1 billion years ago via the combustion of fossil fuels. If our behavior as energy consumers on Earth, our only home, the only home for not only us but the entire animal kingdom will become a desolate, uninhabitable rock floating drearily throughout space a shadow of its past glory. Would you want your children to live in Elizabeth’s world?

It Is Important to Have a Realistic View of Life

People say that its important to have a realistic view of life. For most people, to not have a realistic view of life is to risk of failure to achieve ones goals and dreams. such people usually become more lonely or bitter. every so often, one person refuses to accept what others call a realistic view of life and instead insist on changing the world around them to fit the vision that they have in their head. People have the power to change the world for the better or worse, for good and evil. Bin Laden is a perfect example for this.Unfortunately he used violence and pain to try to force his view on others and not to convince them by superior thoughts. If people do not achieve their goals and dreams, they might be unhappy or unsatisfied for the rest of their lives. For example, a person who dreams of becoming a doctor, but never gets to medical school, she would probably be very disappointed. The same thing applies for any goals a person has in their life. For this reason, it is impor tant that people choose realistic goals that can be achieved.Some people in this world however, refuses to accept the idea that they cannot achieve ant dreams they have. A person like this may decide to be a doctor even when their teacher says that her grade are not good enough to pass. A person like this will study very hard and would also study to intensely that she will do whatever she needs to do to achieve good grades. People like this are sometimes the people who changes the world around them, Instead of letting the world tell them what they can and cannot do.These people pursue their dreams and try to make the world fit their dreams. So by doing this they can make their own reality. People who refuse to accept a limit to their dreams can have the power to change the world. Many famous inventors in history did not listen to people around them who said â€Å"give it up† or â€Å"it won't work†. The famous Wrights Brothers were one of the many to deny these people and follow their dreams. As a result, they helped changed the world and now many people fly around the world because of them. They made a huge impact in the world and has change history.Not all people refuse to listen to others and follow their dreams are good. Of course the Wright Brothers and world famous scientists like Albert Einstein can be seen as positive impact because of the inventions they have created to help the world, but there are many others such as Bin Laden who peruses his dreams to hurt the world. He was probably been told various of times that he will not be able to beat The United States of America and change the world. He has refused to listen to these people and has gone on to fight a war.In contrast, both Bin Laden and Einstein have unrealistic view of life and both have dreams that they want to pursue. The only difference is that one is positive while the other is negative. In conclusion for most people, it is important to have a realistic view of life since they risk unhappiness if they do not succeed. There are a few people for whom a realistic view of life is not needed since they believe they can change the world through their actions. Hopefully people will change the world for the better and not worse.

Jenkins Corporation True of False Test

1) An example of a goal statement that is SMART is â€Å"Jenkins Corporation expects to achieve a 5% improvement in the on-time delivery of its computer components. True / False2) You are involved with a team where members encourage relationship-building roles and team members take responsibility for providing feedback regarding performance. Your team is in the norming stage. True / False3) Open ended questions elicit specific information are useful for point clarification and when time is limited. However, they questions restrict the interviewee’s freedom. True / False4) When presenting to a group that may display opposition to the topic, it is advisable to tailor your message utilizing a two-sided message. True / False5) Double-barreled questions assume a condition that the interviewee may not agree with but calls for the interviewee to support that condition. True / False6) When planning a meeting that applies the rule of three-fourths, information is dispersed to particip ants at the three-quarter point between meetings. True / False7) The task of the team in the forming stage is to clarify direction. True / False8) An Everest goal represents an extraordinary achievement. True / False9) Abilene paradox and boiled frog syndrome enhance the effectiveness of decision making in team meetings. True / False10) To reach the fourth stage of the four stages of team development labeled by Tuckman, a team must progress through the first three stages of development. True / False11) Once the team has developed a comfortable climate, the next stage is the performing stage. True / False12) â€Å"You are completely naive,† is more effective feedback than â€Å"Your comments are not on the topic.† True / False13) When conducting an interview, elaboration, clarification, and repetition may be used as probing methods. True / False14) When planning a meeting that applies the rule of halves, agenda items are in the hands of the agenda  scheduler no later than one-half of the time interval between the last meeting and the upcoming meeting. True / False

The Krashens Input Hypothesis Education Essay

Stephen Krashen ‘s input hypothesis seeks to explicate how persons get linguistic communication, and how this apprehension of linguistic communication acquisition applies to 2nd linguistic communication scholars ( 1982, p. 20 ) . Krashen states the input hypothesis stresses â€Å" intending first † in linguistic communication acquisition. On learning a 2nd linguistic communication, the input hypothesis compares how persons learn their first linguistic communication to propose how instructors should interact with pupils seeking to larn their 2nd linguistic communication. Sing Krashen ‘s input hypothesis and its critics ; this paper will research some ways to use the input hypothesis in the schoolroom. Krashen ‘s input hypothesis consists of four parts. The first portion distinguishes between intending and signifier and acquisition and acquisition ( 1982, p. 21 ) . Since linguistic communication scholars need to pass on to work in society, linguistic communication scholars will seek to listen to understand significance and will subsequently derive the proper signifier from guided input. Krashen explains the input hypothesis as a patterned advance through phases. The linguistic communication scholar, by seeking to understand the significance in a communicative vocalization, progresss through these phases when the communicative vocalizations are somewhat more complicated than the scholar ‘s current phase of apprehension. The 2nd portion of the input hypothesis concerns how it is that linguistic communication scholars can seek to understand somewhat more in intending than they have presently learned. Krashen claims that by utilizing the information that exists in the universe around them, an person can tie in the right significance to a communicative vocalization. In other words, degrees of promotion in linguistic communication acquisition occur through bit by bit deriving greater degrees of significance from the input they receive. The input ( I ) plus the figure of the degree ( # ) explains the relationship between the input and the usage of what Krashen calls â€Å" extralinguistic information † to make ( one + 1 ) ( 1982, p.22 ) . Krashen recognises that cognizing what is the suited sum of input to bring forth ( i +1 ) is hard, if non impossible to make up one's mind. This brings about the 3rd portion of the input hypothesis, which states, â€Å" When communicating is successful, when the input is understood and there is adequate of it, i + 1 will be provided automatically † ( 1982, p. 22 ) . While kids do non larn linguistic communication by lessons of signifier that follow what Krashen calls a â€Å" course of study † or â€Å" construction of the twenty-four hours, † typically the opposite occurs in the schoolroom ( 1982, p. 22 ) . In a 2nd linguistic communication schoolroom scene, instructors frequently use text editions that follow a set construction. Teachers who must prove a pupil ‘s cognition of a linguistic communication are frequently required to follow a construction in their schoolroom to measure any benchmarks set for their schoolroom. In a given schoolroom, one pupil m ight happen the class stuff determined in progress by the instructor to be excessively easy, while for another pupil the degree might be suiting for them to larn new stuff. Another pupil might hold fallen behind in the class stuff covered and hence has trouble in catching up with the remainder of the category. Krashen ‘s 4th portion concerns eloquence achieved by the linguistic communication scholar after sing patterned advance through suited ( one + 1 ) degrees. Aidss from the environment aid an person in measuring the significance in a given communicative act. The more communicating that connects to existent life state of affairss, the more likely an person will win in finally accomplishing some eloquence in their mark linguistic communication. Krashen supports the input hypothesis with grounds from both first and 2nd linguistic communication acquisition. When a kid learns a first linguistic communication, they learn from what Krashen refers to as â€Å" caretaker address. † When a caretaker aids a kid in larning a first linguistic communication, they do non follow a construction as a instructor in a schoolroom scene. But this is non to propose a free-for-all in linguistic communication scholar support by the caretaker. To guarantee that a kid and grownup can pass on with one another, the grownup changes the manner they speak to the kid ( simplification of signifier, carefully choosing enunciation ) . Many caretakers would non pass on in the same manner with a kid as they would with an grownup. This does non intend that how a kid and a caretaker interact in linguistic communication larning support does n't alter in clip. Krashen ( 1982 ) writes, â€Å" Caretaker address is non exactly adjusted to the degree of each kid, but tends to acquire more complex as the kid progresses † ( p. 22 ) . In add-on, Krashen argues that, when analyzing foremost linguistic communication support, caretakers cover subjects about what occurs in the present instead than in the hereafter. Subjects about the present aid the scholar understand significance through the lens of non merely linguistic communication, but besides the universe around them ( Krashen, 1982, p. 23 ) . Krashen besides argues that 2nd acquisition ( SLA ) supports the input hypothesis ( 1982, p. 24 ) . SLA provides three countries of grounds for the input hypothesis in â€Å" simple codifications † . Krashen claims that merely because the linguistic communication scholar is an grownup, does non intend the mark ( acquisition ) is different from a kid ( Krashen, 1980 ) . Second, Krashen states that ( one + 1 ) can be used for both FLA and SLA. For the 3rd support of the input hypothesis in SLA, the input itself is examined. Krashen believes that much like interactions in FLA with caretakers, 2nd linguistic communication scholars experience certain interactions with their instructors, with native talkers of the mark linguistic communication, and their schoolmates ( 1982, p. 24 ) . Yet another cogent evidence Krashen uses for the input hypothesis in 2nd linguistic communication acquisition is the â€Å" soundless period † ( p. 26 ) . This soundless period refers to minimal speech production when larning a 2nd linguistic communication. The single finally does talk after some cognition in the linguistic communication has been acquired and the single feels comfy to talk the mark linguistic communication. But non everyone is allowed a soundless period. Krashen ( 1982 ) writes, â€Å" Adults, and kids in formal linguistic communication categories, are normally non allowed a soundless period. They are frequently asked to bring forth really early in a 2nd linguistic communication, before they have acquired adequate syntactic competency to show their thoughts † ( p. 27 ) . Finally, Krashen mentions the impact of a linguistic communication scholar ‘s first linguistic communication on their 2nd linguistic communication. A specific linguistic communication characteristic ( such as sentence order ) may be different in the scholar ‘s first linguistic communication and their mark linguistic communication. A scholar might non hold a appreciation of their mark linguistic communications ‘ characteristics, ensuing in the scholar blending regulations from the first linguistic communication to the 2nd. A scholar may confront communicating jobs with a talker of their mark linguistic communication because of regulations from the scholar ‘s first linguistic communication that do non suit into the construction of the mark linguistic communication ( Krashen, 1982, pp. 28-29 ) . Krashen ‘s input hypothesis has non gone without unfavorable judgment ( Mason, 2002 ) . Criticisms of the input hypothesis include the struggle between caretaker address and extralinguistic information, and the grade of input and grade of end product that should be used between instructor and pupil in a 2nd linguistic communication scene. Mason ( 2002 ) addresses the struggle between caretaker address and extralinguistic information as a affair of what must be altered for a linguistic communication scholar in order to get linguistic communication. Forming caretaker address requires a alteration in input. Leting for extralinguistic information to assistance in linguistic communication acquisition requires a alteration in environment ( pp. 2-3 ) . Mason identifies two major jobs when trusting on a alteration in input. The first concerns sociological factors ( whether consistence exists across civilizations and economic conditions and whether altering the input produces the sort o f positive consequences Krashen claims it does ) . In other words, how a caretaker interacts with a kid in one civilization for linguistic communication support may differ in another civilization. Besides, altering input ( such as a linguistic communication scholar and native talker interaction ) could be counterproductive ( cementing a regulation in the scholar ‘s head because of the alteration the native talker makes to pass on with the linguistic communication scholar ( Mason, 2002, p. 3 ) . The 2nd concerns extralinguistic information. Mason writes, â€Å" The 2nd reading, modifying the context, may take to the scholar acquiring such rich extralinguistic hints that she does non hold to trouble oneself to get the hang the linguistic communication. The learner gets by-by behaving as if they have understood the linguistic communication, whereas in fact they have read the environment † ( 2002, pp. 3-4 ) . For illustration, an teacher inquiring inquiries to a big group of scholars with multimedia ( picture, images, music ) , may have end product from many scholars. Some of these scholars, nevertheless, may piggyback their responses on other scholars in the group. Particularly with a big group, the instructor may be unable to place which pupils responded to the inquiry in full, which did non. Another struggle in Krashen ‘s input hypothesis that Mason discusses relates to input and end product. Mason ( 2002 ) argues that Krashen places a greater accent on input and what sort of input should happen than he does on what sort of end product would happen. Too much accent on input can be counterproductive for the instructor, because the instructor can non cognize a pupil ‘s linguistic communication ability without first leting the pupil to talk. Mason besides argues the instructor should supply some rectification to the scholar ‘s address. Krashen ( 1982 ) states that excessively much rectification can impede eventual end product, but Mason ( 2002 ) believes that without rectification a scholar may do certain errors continuously. He writes, â€Å" It is merely through the pupil ‘s production that we can look into whether she has to the full understood the input or non, and that without this confirmation, there are a figure of mistakes, peculiarly Ã¢â‚¬Ë œavoidance ‘ mistakes, that are ne'er cleared up † ( Mason, 2002, p. 7 ) . For its application in the schoolroom, Krashen ‘s input hypothesis provides some penetration into the teacher-student relationship. More frequently than non, each pupil larning a 2nd linguistic communication will hold a different degree of acquisition than another pupil in the schoolroom. Some pupils might hold an easier clip reading and composing than speech production, while other pupils might hold an easier clip speech production and battle with reading and authorship. Besides, every pupil will larn otherwise. Some pupils may profit from a conversation-based course of study, while other pupils may profit from a course of study based on rote memorisation. Krashen ‘s input hypothesis attempts to turn to how teachers can pass on with pupils while utilizing the environment around them to direct their direction. For illustration, a instructor could utilize assorted multimedia to implement the input to pupils. Using multimedia is one manner to work with assorted persons larning manners. Multimedia usage, combined with teacher-talk, can let pupils entree to the class stuff while maintaining the pupil ‘s involvement. Ideally, nevertheless, modified input in the signifier of teacher-talk would work best in a little group puting. The larger the group the instructor must turn to, the more likely a wider fluctuation in pupil acquisition. Even within a little group some fluctuation will happen, which is ineluctable. Some alteration of teacher-talk would include velocity, enunciation pick, and content. These three points could be controlled for pupil input, while learning direct grammatical signifiers is avoided. As pupils become more comfy with this attack, the instructor can increase velocity while besides including a wider vocabulary after the vocabulary has been reinforced through multimedia attach toing a lesson. Addressing the pick of content can do the greater trouble for a instructor. Most linguistic communication text editions follow a patterned advance of learning salutations, waies, shopping, assignments, conditions and other daily subjects. If the pupil lives in the community where they will talk the mark linguistic communication, the subjects above could turn out practical because the scholar must utilize these subjects in most societal state of affairss. For those pupils who learn their 2nd linguistic communication outside the community of their mark linguistic communication, these daily subjects may non use to Krashen ‘s reference of the â€Å" here and now † rule. Teachers may so promote pupils to organize survey groups and conversation pattern times where they can talk the mark linguistic communication as if they were in the mark linguistic communication state. If this is the instance, the instructor should sometimes go to to supply some input to pupils so the subject s they discuss have practical, day-to-day application. Possibly the greatest trouble for the instructor would affect supplying regular lessons that help steer pupils without overtly learning signifier. Conversation-based direction frequently takes on this manner if the school does non desire a native talker to utilize a text edition. But how does the instructor cognize how to direct pupils without some course of study, even if that course of study is an unreal patterned advance through phases of linguistic communication acquisition? A danger in taking an unreal course of study would be maintaining track, as an teacher, of the trouble of stuff presented to the pupils. Just how much reappraisal is suited? Should the teacher vary reappraisal stuff to include accommodation to rush and enunciation usage? For practicality in the schoolroom, it seems the input hypothesis works best for little groups or with an person. Working with an person or little group allows the teacher to look into the pupil ‘s advancement so â€Å" teacher talk † can alter to suit a pupil ‘s patterned advance through ( one + 1 ) phases. In add-on, Krashen ‘s suggestion of the â€Å" here and now † rule can work non merely for the acquirer in the mark linguistic communication community, but besides through survey groups that include guided input from the teacher. As Krashen ( 1982 ) emphasiss, guided input accompanied by contextual elements from the environment ( such as usage in the mark linguistic communication community or multimedia in the schoolroom ) can steer acquirers through ( one + 1 ) phases. Though Krashen ‘s input hypothesis does non stipulate what instructors must show their pupils at specific phases, the hypothesis can assist steer an teacher in planing a 2nd l inguistic communication class that guides pupils through the procedure of linguistic communication acquisition.( 2200 WORDS )Mentions Krashen, S. ( 1980 ) . The theoretical and practical relevancy of simple codifications in 2nd linguistic communication acquisition ‘ . In Scarcella, R. & A ; Krashen, S. ( explosive detection systems. ) A Research in 2nd linguistic communication acquisition, Rowley, Mass. ; Newbury House, 7-18 Krashen, S. ( 1982 ) . Second linguistic communication acquisition theory. InA Principles and pattern in 2nd linguistic communication acquisition and acquisitionA ( pp. 9-32 ) . New York: Prentice Hall International. Krashen, S. ( 1985 ) .A The Input Hypothesis: issues and implications.A Longman, New York Mason, T. ( 2002 ) . Critique of Krashen V: The Input Hypothesis. Retrieved May 10, 2010, from hypertext transfer protocol: //www.timothyjpmason.com/WebPages/LangTeach/Licence/ CM/OldLectures/L9_Input.htm Schuh, R. ( DK ) . The human linguistic communication series # 2: Geting the human linguistic communication: â€Å" Playing the linguistic communication game † . InA Introduction to linguistic communication – talk notes 5BA ( pp. 1-8 ) . Retrieved from hypertext transfer protocol: //www.linguistics.ucla.edu/people/schlenker/LING1-LN-5B.pdf. Part B: Question 1, 2, 4 How can knowledge of cognitive or learning manners of single scholars help a schoolroom instructor be more effectual in category? ( QUESTION # 1 ) Every linguistic communication scholar enters the schoolroom with his or her ain alone positions, demands, and grounds for larning a peculiar linguistic communication. This requires the instructor to understand and utilize the many attacks available in 2nd linguistic communication acquisition research to turn to single acquisition manners. A instructor ‘s cognition of larning manners can help the pupil in happening what methods work best to develop their linguistic communication accomplishments. This paper will discourse how pedagogues can use the cognition of single acquisition manners in the schoolroom, pulling on theories presented by Robinson ( 2001 ) and larning manner penchants reviewed by Cohen ( 2003 ) . Robinson ( 2001 ) argues that single difference ( or ID ) research and the Aptitude Complex/Ability Differentiation Hypothesis, and the Fundamental Difference/Fundamental Similarity Hypothesis aid explicate how persons approach larning their mark linguistic communication ( pp. 381-382 ) . Robinson ( 2001 ) makes four chief differentiations from these theories. The first concerns a learning manner difference between an grownup and a kid. He writes, â€Å" There are child-adult differences in linguistic communication acquisition ; grownups rely to a great extent on general problem-solving abilities and exhibit much greater fluctuation in degrees of attainment † ( Robinson, 2001, p. 386 ) . Robinson claims that differences between an grownup and a kid, every bit good as differences in aptitude, can assist explicate differences in larning manners. Sing the position of the linguistic communication scholar, Cohen ( 2003 ) discusses assorted manners of linguistic communication scholars. Cohen defines larning manners as â€Å" general attacks to linguistic communication acquisition † that include attacks to category direction ( audile, ocular, and tactile ) , one ‘s manner of thought, and one ‘s personality ( 2003, pp. 279-280 ) . Cohen places larning manner penchants into two groups. The first group includes â€Å" visual/auditory, abstract-intuitive, planetary, synthesising, unprompted, unfastened and extroverted † ( 2003, p. 282 ) . The 2nd group includes â€Å" hands-on, concrete-sequential, peculiar, analysing, brooding, closing oriented and introverted † ( 2003, p. 282 ) . Cohen goes on to province the consequence of what an single learns depends their alone learning manner penchants. So, how can a teacher benefit from the cognition of single acquisition manner penchants? Gardner ( 1983 ) identifies eight intelligences that help place the types of scholars instructors face in the schoolroom. These intelligences expand on other larning manner theories that suggest penchants towards reading, composing or talking to include inter- and intra-personal intelligences ( Gardner, 1983 ) . Gardner suggests that cognition of one ‘s ego and the people around them provides penetration into the person. In footings of acquisition manners, inter- and intra-personal intelligences impact how a pupil interacts with schoolmates and with the instructor. Knowledge of how one ‘s self learns successfully ( for illustration, cognizing what one ‘s acquisition manners are ) can assist steer the scholar in footings of self-study. Knowledge of how those people around them make determinations impact societal kineticss that influence group undertakings, schoolroom treatments a nd even teacher entree ( for extra larning support ) . Gardner ‘s theory of multiple intelligences besides has strong effects for the instructor. Teachers should seek out ways to intermix acquisition manners so that many different scholars have entree to the mark lesson. Not merely should instructors seek to integrate multimedia such as images, picture, and music to turn to changing larning manners in the schoolroom, but besides take into consideration how good the pupils might manage group work versus self-study, category treatment versus talk, game-based direction versus worksheet activities. Whereas some pupils might bask group work, self-study may be more helpful for eventual trial mark consequences. On the other manus, group work may promote originative work out of some pupils while besides constructing squad cooperation that helps in the societal development of pupils. With the cognition of larning manners and the multiple intelligences found among different scholars, is how civilization influences what acquisition manners are most effectual for a peculiar group of pupils. Students who see rote memorisation as the most effectual manner to better trial mark consequences may see game-based or other group activities as a waste of clip. Even if those pupils would, in theory, benefit from group work, they might reject group work on rule depending on what signifier acquisition manners tend to take in their civilization. The consideration of differing larning manners challenges instructors to supply pupils with more advanced ways of interaction with class stuffs. In every schoolroom, different pupils will be more receptive to a peculiar acquisition manner than another. An effectual lesson in one schoolroom may flop in another if the instructor is non sensitive to the changing acquisition manners of his or her ain pupils.( 726 WORDS )Mentions Cohen, A. D. ( 2003 ) . The scholar ‘s side of foreign linguistic communication acquisition: where do manners, schemes and undertakings run into? A IRA L: International Review of Applied Linguistics in Language Teaching, A 41A ( 4 ) , 279-292. Retrieved from Communication & A ; Mass Media Complete database. Gardner, H. ( 1983 ) .A Frames of Mind: The theory of multiple intelligences.A New York: Basic Books.A Robinson, P. ( 2001 ) . Individual differences, cognitive abilities, aptitude composites and larning conditions in 2nd linguistic communication acquisition.A Second Language Research, A 17A ( 4 ) , 368-392. Retrieved from Communication & A ; Mass Media Complete database. To which larning schemes would you seek to expose your pupils? Why? ( QUESTION # 2 ) Through the survey and application of larning schemes, instructors can assist linguistic communication scholars achieve their 2nd linguistic communication ends. Though research workers differ in how they define larning schemes ( see Chamot, 2005 ; Seliger, 1984 ; Tarone, 1980b ) , research workers do hold that cognition and application of larning schemes help pupils larn their mark linguistic communication and pedagogues know how to show their course of study to the pupil. This paper will discourse which linguistic communication schemes could turn out most helpful in the schoolroom, and why those linguistic communication schemes help accomplish certain schoolroom ends. Ellis ( 1994 ) identifies a scholar ‘s single penchants and situational factors as two primary determiners of using larning schemes ( p. 529 ) . Ellis ( 1994 ) , mentioning Tarone ( 1980b ) , farther examines three fluctuations of larning schemes. The three sorts of schemes are production, communicating, and acquisition ( Ellis, 1994, p. 530 ) . Ellis ( 1994 ) breaks down the 3rd fluctuation, larning schemes, into two parts, â€Å" The former, as defined by Tarone, are concerned with the scholars ‘ efforts to get the hang new lingual and sociolinguistic information about the mark linguistic communication. The latter are concerned with the scholars ‘ efforts to go skilled hearers, talkers, and readers, or authors † ( p. 530 ) . I teach 600 Korean high school pupils each hebdomad in 50-minute periods. Though these pupils are divided by gender, they are non divided by degree. These pupils have studied English by rote memorisation for more than 10 old ages in school. Most pupils attend private academies to better their trial tonss. There are three chief types of pupils. The first group wants to analyze English and is unfastened to using many different larning schemes to better their English. The 2nd group is non interested in English, and is receptive to merely a few acquisition schemes. The 3rd group consists of those who merely wish to better English for the national university entryway scrutiny. The 3rd group prefers larning by rote memorisation, while the 2nd group works best in group scenes. With group one any figure of schemes could assist their acquisition. These three groups classify most pupils. In every category, pupils from each group are present. So how does a instructor employ acquisition schemes that can assist fluctuation among pupils? Cohen ( 1998 ) discusses schemes on communicating, called â€Å" usage schemes. † As a conversation-based linguistic communication teacher, these communication-based schemes I find most utile for my schoolroom. Cohen ( as cited in Oxford, 2003 ) notes four acquisition usage scheme types: utilizing antecedently learned cognition, methods of practising end product, preclass readying, and end product use a when the linguistic communication has non yet been acquired ( p. 275 ) . Using a pupils ‘ anterior cognition of English proves critical in the schoolroom. As a instructor I should seek to entree my pupil ‘s collected cognition from over 10 old ages of vocabulary memorisation. Showing a picture cartridge holder that suits the lesson and so inquiring pupils to depict what they saw in the picture helps pupils remember antecedently memorized class stuff. This method relates to Cohen ‘s â€Å" imagination † ( 1987 ) . To do this scheme more effectual, I find video cartridge holders that do non include any speech production in English or Korean. The pupils have no pick but to utilize the cognition of English learned in anterior old ages to explicate to me what they watched. Cohen ‘s 2nd usage scheme concerns supplying the scholar with helpful agencies to practising end product. Whereas some instructors prefer to follow a course of study that covers certain grammatical constructs throughout the semester, I do non. At the beginning of each category I begin by inquiring pupils basic inquiries about school events, nutrient, or conditions. Some pupils do non talk at this clip, while others are enthusiastic. To measure the end product of the quiet pupils, I ask inquiries that require the pupils who may non cognize how to react in English to utilize organic structure gestures. Students use what Cohen ( 1987 ) refers to as â€Å" directed physical response. † This is frequently an effectual method because, one time pupils have performed the physical gesture, they can remember plenty to bring forth end product to explicate their response. Besides sing the usage of larning schemes with the three groups of pupils I have mentioned above, gender and age besides form which larning schemes work best in my schoolroom. Because my categories are divided by gender, the schemes I employ for male pupils differ from schemes I use with female pupils. For illustration, my female pupils tend to profit best from a mix of reading, authorship, and talking activities. The combination of different activities in reading, authorship, and talking tends to bring forth better callback later than merely utilizing talking activities. With the male pupils, nevertheless, utilizing merely talking activities tends to bring forth the best callback. Reading and composing activities with male pupils frequently cut down motive unless some wages system is in topographic point that encourages competition among the male pupils. In my schoolroom, larning schemes that promote pattern of communicating that reinforces bing cognition and uses competition tends to work best for male pupils. Learning schemes that pattern communicating and present new stuff ( particularly when combined with multiple types of activities such as reading and composing ) work best for female pupils. Knowledge of the pupil ‘s terminal end for linguistic communication acquisition combined with seting methods within those groups ( depending on category size or gender ) , helps advance effectual schoolroom larning schemes. ( 856 WORDS ) Mentions Chamot, A. U. ( 2005 ) . Language larning scheme direction: current issues and research.A Annual Review of Applied Linguistics, A 25A ( 1 ) , 112-130. Retrieved from EJS database. Cohen, A. D. ( 1987 ) .A Analyzing linguistic communication larning schemes: How do we acquire the Information? In A. L. Wenden & A ; J. Rubin ( Eds. ) , A Learner schemes in linguistic communication learningA ( pp. 31-40 ) . Englewood Cliffs, NJ: Prentice-Hall International. Cohen, A. D. ( 1998 ) .A Strategies in larning and utilizing a 2nd linguistic communication. Harlow, Essex: Longman. Cohen, A. D. ( 2003 ) . The scholar ‘s side of foreign linguistic communication acquisition: where do manners, schemes and undertakings run into? A IRA L: International Review of Applied Linguistics in Language Teaching, A 41A ( 4 ) , 279-292. Retrieved from Communication & A ; Mass Media Complete database. Ellis, R. ( 1994 ) . Learning schemes. InA The survey of 2nd linguistic communication acquisitionA ( pp. 529- 560 ) . Oxford: Oxford University Press. Oxford, R. L. ( 2003 ) . Language learning manners and schemes: constructs and relationships.A IRAL: International Review of Applied Linguistics in Language Teaching, A 41A ( 4 ) , 271-278. Retrieved from Communication & A ; Mass Media Complete database. Seliger, H. ( 1984 ) . Processing universals in 2nd linguistic communication acquisition. In F. Eckman, L. Bell, & A ; D. Nelson ( Eds. ) .A Universals of Second Language Acquisition.A Rowley, MA: Newbury House. Tarone, E. ( 1980b ) . Communication schemes, alien talk and fix in lingua franca. Language Learning, 30, 417-431. Is motive the best reply for explicating the success or failure of 2nd linguistic communication acquisition? ( QUESTION # 4 ) A major challenge for instructors and research workers in the survey of 2nd linguistic communication acquisition is the extent that motive plays into the learning procedure. Even more ambitious is happening how to mensurate a scholar ‘s motive. If motive can be measured, can the findings aid instructors motivate pupils in the schoolroom? This paper will research how, and to what extent, motive influences successful or unsuccessful linguistic communication acquisition, researching the recent research in motive and 2nd linguistic communication acquisition ( Csizer & A ; Dornyei, 2005 ; Dornyei & A ; Otto, 1998 ; Dornyei, 2001 ) . Csizer & A ; Dornyei ( 2005 ) explore the relationship between motive and acquisition, and suggest methods of motive in the schoolroom utilizing a method of analysis called â€Å" structural equation mold. † Structural equation mold, or SEM, allows research workers to measure multiple points in a individual theory. The writers province, â€Å" The technique is appropriate for proving â€Å" expansive † theories, that is, comprehensive theoretical accounts made up of complex, interconnected variables, which is precisely the instance with most factors involved in explicating issues in L2 acquisition † ( Csizer & A ; Dornyei, 2005, p. 19 ) . In their research, they identify two issues of learner behavior: linguistic communication pick and sum of work invested in linguistic communication survey ( p. 20 ) . Csizer and Dornyei ( 2005 ) claim that make up one's minding one ‘s 2nd linguistic communication reflects the civilization they choose to link themselves to. An person ‘s involvement in the specifics of a certain civilization and the involvement in going a member of the mark linguistic communication community, suggests that an person will be motivated to work towards larning the mark linguistic communication. Equally good as involvement, the ability to utilize the linguistic communication for a given intent ( carry throughing some want or finishing some undertaking ) promotes motive in linguistic communication acquisition ( Gardner, 2001, as cited in Csizer and Dornyei, 2005 ) . The writers assert that involvement and want fulfillment aid make what they term â€Å" the Ideal L2 Self. † This â€Å" Ideal L2 Self † could explicate why an person who admires a peculiar civilization surveies the linguistic communication of a civilization even if the person has ne 'er personally experienced that civilization. Their â€Å" Ideal L2 Self † motivates them so one twenty-four hours their involvement in the mark civilization can be realized. Csizer & A ; Dornyei ‘s nomenclature differs from Gardner ( 2001 ) , who used described, â€Å" integrativeness, † which is similar to â€Å" involvement † mentioned above. Csizer and Dornyei ( 2005 ) write, â€Å" Integrativeness seen as the Ideal L2 Self can be used to explicate the motivational set-up in diverse acquisition contexts, even if they offer small or no contact with L2 talkers † ( p. 30 ) . Does Csizer and Dornyei ‘s â€Å" Ideal L2 Self † aid explicate success and failure in 2nd linguistic communication larning? What is non clear is when a linguistic communication scholar develops the Ideal L2 Self. Does an person, for illustration one that wants to go abroad, make a Ideal L2 Self that they invariably strive for to obtain their end of analyzing abroad? If this is the instance, how does the person remain motivated ( particularly in instances where old ages of survey are required to obtain the end ) ? How can motivation in the short-run be explained? Possibly persons who aim for intensive survey to accomplish their Ideal L2 Self have, besides involvement and want fulfillment, a felt demand to get a 2nd linguistic communication. Without a felt demand, such as short-run academic accomplishment, contractual duty, or some other immediate demand that should be addressed, it is possible an Ideal L2 Self may ne'er be to the full realized. Even if an teacher tries to actuate their pupils, if the pupil does non experience a felt demand that fulfils short-run ends, it may be impossible to actuate pupils in a manner that promotes linguistic communication direction. Dornyei ( 2001 ) addresses this short-run demand ( termed extrinsic motive ) , the mentioning Self-Determination Theory ( Deci & A ; Ryan, 1985 ; Vallerand, 1997 ) , which precedes his theory of the Ideal L2 Self. He writes: â€Å" The theory places the assorted types of ordinances on a continuum between self-determined ( intrinsic ) and controlled ( extrinsic ) signifiers of motive, depending on how internalized they are, that is, how much the ordinance has been transferred from outside to inside the person † ( Dornyei, 2001, p. 47 ) . The continuum helps explicate for what grounds persons are motivated, whether these grounds involve short-run or long-run extrinsic or intrinsic factors ( Deci & A ; Ryan, 1985 ; Vallerand, 1997 ) . Though factors such as aptitude, larning manners and larning schemes can assist measure success and failure in 2nd linguistic communication acquisition, understanding motive helps best explain where jobs might originate in both the short and long-run ends of the linguistic communication scholar. Vallerand ‘s ( 1997 ) account of the intrinsic and extrinsic motive continuum in add-on to Csizer and Dornyei ‘s ( 2005 ) construct of the Ideal L2 Self aid step a scholar ‘s motive so that, by cognizing how motive impacts an person ‘s ability to get a 2nd linguistic communication, teachers can break aid scholars through the acquisition procedure.