Auditing Literature review Example | Topics and Well Written Essays - 250 words

Auditing - Literature review Example lified public accountant to an organization during the period of the audit engagement but are not connected to an audit or checking of an organizations financial statement. Auditor’s independence is the foundation of the auditing profession (Miettinen, 2008). Non-audit services largely affect the auditor’s independence. Due to the non-audit, services conducted in an organization, the accuracy of the information given by the auditors’ will increase compared to when they give information without non-audit services being done (Adelopo, 2012). There also exists a relationship between non-audit service fees and auditing quality. Non-audit services increase the quality of auditing in any organization (Reckers, 2003). The quality of auditing is increased, as the auditors are aware that the documents in the organization have been scrutinized. Since the no-audit service and auditors pass through the information, number of errors containing the information is reduced (Beattie, Fearnley, and Hines, 2011). Non-audit services and auditing independence are somehow related. The non-audit services affect the independence of auditing directly as they affect how the audit is carried out. The practices are similar as both try to improve the quality of information given by scrutinizing the information of the financial statements and the report given to shareholders (Dunne and Morris, 2008). Strohm, C. (2006). United States and European Union auditor independence regulation implications for regulators and auditing practice. Wiesbaden, Deutscher Universitäts-Verlag.

Strategy Implementation Essay Example | Topics and Well Written Essays - 1500 words - 1

Strategy Implementation - Essay Example We need to shift with it and we implement every strategy with result-oriented mindset" (Ambrosini, pp. 123-126). McConnon (pp. 46-51) mentions that Intel recognizes the need for continually analyzing and reviewing its strategies in order to meet the changes and challenges that come from the external environments so as to meet the stakeholders' expectations. Intel strives for business renewal and revitalization as a way of dealing effectively with the impact of the information society on today's dynamic industry. This paper discusses Strategy Implementation in the context of the case study of Intel in a concise and comprehensive way. Intel is an innovation-driven organization that strongly believes that competitive advantage can be achieved by choosing the right option at the right time so as to create value to Intel's key stakeholders: its customers. To achieve this Intel uses the following key drivers: According to Edwards (pp. 46-47) due to Intel's successful early days into the semiconductor industry, Intel established itself as one of the leading brands in the hi-tech sector. Intel managed to create and develop such an established and well recognized brand by being able to launch new products as well as being able to reinvent itself (e.g. moving from semiconductor memories to microprocessors). In other words, management created a dynamic internal environment where people were encouraged to accept 'change' as part of Intel's corporate culture. This was achieved through designing a matrix structure that favored and facilitated the flow of information and knowledge across the organization. Intel managed to create an internal environment that requires employees to deal with challenging corporate goals (i.e. result orientated) and beliefs (i.e. attention to details/quality, professionalism, etc) in a team-based and open-minded workplace. Given the dynamic industry Intel is operating in, innovation can be obtained through investing heavily in Research and Development (R&D). All the above-mentioned strengths may only feature in an organization that has great managerial vision; in other words, Intel's management was able to analyze the changing patterns of the industry, make choices (see the "buying options") and implement them quickly (i.e. strategic flexibility) in order to achieve competitiveness. Finally, another major strength may be identified: Intel believes that listening to its customers and working close with its business partners is a pivotal factor in the search for competitive advantage and, indeed, corporate success (Einhorn, pp. 52-53). Culture was of great importance to Intel. The 2-in-a-box management philosophy enabled top management to form a complementary and well-balanced team by combining philosophical and pragmatic skills. The 2-in-a-box philosophy reflects Intel's culture: it requires both strong personalities (egos) and teamwork (a philosophical dichotomy). Intel's culture is focused on being aggressive and direct, as suggested by Bob Noyce (1988) "people get respected or get ahead because of their abilities, not their position. You can always tell the boss he's wrong". Being a knowledge-based

Shock at the cellular level Essay Example | Topics and Well Written Essays - 750 words

Shock at the cellular level - Essay Example Hypovolemic shock occurs when there is loss of blood or plasma, as in burns, hemorrhage and trauma. Septic shock occurs as a result of systemic microbial infection. Other types of shock have also been defined: distributive and obstructive (Schwarz, eMedicine). Distributive shock occurs when the normal peripheral vascular tone becomes inappropriately relaxed leading to relative hypovolemia. It is caused by anaphylaxis, neurologic injury, sepsis, and drug-related causes. Obstructive shock is seen in newborns with obstructive congenital heart disease like coarctation of aorta, interrupted aortic arch, and severe valvular stenosis (Schwarz, eMedicine). In older children and adults, rheumatic fever, subacute bacterial endocarditis, and hypertrophic cardiomyopathy can lead to direct obstruction of cardiac output (Schwarz, eMedicine). 1. Non-progressive stage: This is an initial stage where in the reflex mechanisms of the body are activated, thus maintaining normal perfusion of the vital organs. The various neuro-humoral mechanisms maintain the cardiac output and blood pressure. The hypothalamus situated in the brain secretes adrenocorticotrophic releasing hormone which in turn stimulates the adrenal or the suprarenal glands to secrete the catecholamines, aldosterone and the cortisol. Blood is diverted from the less vital to more vital organs like brain, heart and kidneys, heart rate increases to supply more blood quickly, blood pressure increases to supply blood efficiently, respiratory rate increases to get more oxygen from the atmosphere, glycogen stores in the liver and muscle are broken down to get more glucose (glycogenolysis) and beyond a certain level, glucose is formed from non-carbohydrate sources like fats and proteins (gluconeogenesis) (Ron de Kloet, p.187). In the heart, adrenaline causes increase in the heart rate and also the force of contraction leading to increased

Strategy Implementation Essay Example | Topics and Well Written Essays - 1500 words - 1

Strategy Implementation - Essay Example We need to shift with it and we implement every strategy with result-oriented mindset" (Ambrosini, pp. 123-126). McConnon (pp. 46-51) mentions that Intel recognizes the need for continually analyzing and reviewing its strategies in order to meet the changes and challenges that come from the external environments so as to meet the stakeholders' expectations. Intel strives for business renewal and revitalization as a way of dealing effectively with the impact of the information society on today's dynamic industry. This paper discusses Strategy Implementation in the context of the case study of Intel in a concise and comprehensive way. Intel is an innovation-driven organization that strongly believes that competitive advantage can be achieved by choosing the right option at the right time so as to create value to Intel's key stakeholders: its customers. To achieve this Intel uses the following key drivers: According to Edwards (pp. 46-47) due to Intel's successful early days into the semiconductor industry, Intel established itself as one of the leading brands in the hi-tech sector. Intel managed to create and develop such an established and well recognized brand by being able to launch new products as well as being able to reinvent itself (e.g. moving from semiconductor memories to microprocessors). In other words, management created a dynamic internal environment where people were encouraged to accept 'change' as part of Intel's corporate culture. This was achieved through designing a matrix structure that favored and facilitated the flow of information and knowledge across the organization. Intel managed to create an internal environment that requires employees to deal with challenging corporate goals (i.e. result orientated) and beliefs (i.e. attention to details/quality, professionalism, etc) in a team-based and open-minded workplace. Given the dynamic industry Intel is operating in, innovation can be obtained through investing heavily in Research and Development (R&D). All the above-mentioned strengths may only feature in an organization that has great managerial vision; in other words, Intel's management was able to analyze the changing patterns of the industry, make choices (see the "buying options") and implement them quickly (i.e. strategic flexibility) in order to achieve competitiveness. Finally, another major strength may be identified: Intel believes that listening to its customers and working close with its business partners is a pivotal factor in the search for competitive advantage and, indeed, corporate success (Einhorn, pp. 52-53). Culture was of great importance to Intel. The 2-in-a-box management philosophy enabled top management to form a complementary and well-balanced team by combining philosophical and pragmatic skills. The 2-in-a-box philosophy reflects Intel's culture: it requires both strong personalities (egos) and teamwork (a philosophical dichotomy). Intel's culture is focused on being aggressive and direct, as suggested by Bob Noyce (1988) "people get respected or get ahead because of their abilities, not their position. You can always tell the boss he's wrong". Being a knowledge-based

Second Language Acquisition Essay Example | Topics and Well Written Essays - 2250 words

Second Language Acquisition - Essay Example It is important to highlight that his paper delves into the discussion of Second Language Acquisition (SLA). In this, what comes out so clearly is that the second language is not that easy to speak owing to the new nature of the language to the person. In the paper, therefore, it can be easily noted that the audience are twenty five Greek Cypriots students who are from different departments and they are addressed in a foreign language. This therefore gives the problem that arises here now is that the students are to learn the Turkish language to enable them to communicate effectively for proper understanding (Dà ¶rnyei, 2003). The problem that therefore arises is that there is no common medium of communication in regards to the difference in language and therefore the acquisition of the second language for the communication and proper understanding to be very effective (Dà ¶rnyei and Zoltà ¡n 2003). One major factor that needs to be accepted and owned is that when it comes to the learning of the second language or foreign language, processes that are undergone while learning the language and the persons who are engaged in the learning of this kind of language are very much essential (VanPatten, and Alessandro, 2010). The social condition arises to difficult in second language acquisition due to various situations that students find themselves in (Dà ¶rnyei and Zoltà ¡n 2003). Learners typically interact with other learners and some speakers of the target language are affected by through this process. Particular utterances, moves, and verbal exchange are the ones that determine the learners’ caption of the second language acquisition during learning (Horwitz, Elaine K., Michael B., and Joann C., 1986). In such cases, hearing can be learned in a different way opposite to understanding what has been said.

After graduating Essay Example for Free

After graduating Essay After graduating from Ashford University with a Bachelor’s Degree in Child Development; , I am hoping to obtain a job working in the Public school system alongside the Pre-k teachers in implementing programs for Pre-k or become an owner of a childcare center. The nature of families and children in relation to society is important for my profession because in order to help improve the childcare center. I also hope to develop programs for Pre-k that children and their families will benefit from. I first need to know how the child’s family has a big impact on the child’s life and their ability to function in society. Not knowing anything about the child’s background, I feel like I won’t be able to do my job as best to my ability and give the child the appropriate guidance that they need to be successful. Every child is different and part of that comes from their family and home environment. This is what makes them unique and they bring that uniqueness to the classroom. Before we can try to understand the child we first need to understand the child as a whole, their background and family life. The knowledge that I have of the theories of socialization will impact my work in my future profession. This is because of the fact I will know what works and what’s best for the child and what doesn’t work. From experience I know that every child is different so what may work for one child won’t necessarily work for another child. Child’s have different temperament some kids are outgoing and outspoken while others are quiet and shy. The ones that are quiet and shy; I’ve learned you have to work harder at providing opportunities for them to work with other children. . By knowing the theories of socialization, I know what the family’s role is in socializing. The child and I know what my role as a teacher is in socializing the child. I also know what signs to look out for such as bullying and when a child is  having trouble. I also know that a child’s culture background has a lot to do with their socialization and I need to keep that i n mind. A lot of cultures do things differently, for instance, I may mistake a child’s not looking me in the eye as a sign of disrespect, but in some countries it is disrespectful for a child to look someone with authority in the eyes. Before I assume something about a child, I first need to get to know the child and learn about their culture. My understanding of child development will help assist me in my chosen profession because I will be able to help the parents and children that I will be working with. By being knowledgeable in child development I will be able to answer any questions that may arise from the parents. It will help me to do my job correctly and be able to bring out the best in the children I work with. It also gives me a chance to share my knowledge of child development with others. By knowing that each child goes through each stage of development at different times and knowing when a child may not be learning at the rate they are supposed to be, I may be able to catch a child that may have a learning disability because I know what signs to look for and when to notify the parents of any concerns. Also, by knowing what stage of development a child is in and what age, I will be able to implement the correct programs and activities for them that will challenge them. The nature of families and children in relation to society is important for my profession because in order to help improve the childcare center. I also hope to develop programs for Pre-k that children and their families will benefit from. I first need to know how the child’s family has a big impact on the child’s life and their ability to function in society. Not knowing anything about the child’s background, I feel like I won’t be able to do my job as best to my ability and give the child the appropriate guidance that they need to be successful. Every child is different and part of that comes from their family and home environment. This is what makes them unique and they bring that uniqueness to the classroom. I look forward to new door of opportunities that I will embark upon after recei ving my Bachelor Degree in Child Development.

English Language A Chief Medium Of Communication English Language Essay

English Language A Chief Medium Of Communication English Language Essay According to Encarta on line, the English language is the chief medium of communication of people in the United Kingdom, the United States, Canada, Australia, New Zealand and South Africa. Since the middle of the 20th century, English language has become widespread around the world. It is often considered the world language. English in South Africa is mainly learned as a means to gain access to knowledge in various fields. THEORETICAL CONSIDERATION AND THE PROBLEMS OF READING SKILL Theoretical considerations in this research, comprises problems of reading skills in first additional language. Lado (1996:159) states that: consider learning to read in foreign language as grasping meaning in the language through its written symbols. Similar views were echoed by Gritter (1977:245) when he equated reading to direct communication from the printed page to the readers mind. The central theme of this study was that reading skills seemed to lose its value due to numerous problems and lack of motivation in reading at schools. Different challenges, such as educators being not well trained in facilitating reading skills; lack of support systems; illiteracy; poor socio-economic; interference of L1 and first additional language; learners environment; and technological systems, seem to hinder the progress and development of reading skill. In the economic sector, employers found that many African job applicants were unable to read and to fill in English application forms. Since there are few native speakers of English in Limpopo Province, Lebowakgomo Circuit in particular, English literacy is limited. Insufficient training in reading skills on the part of teachers. Blame for poor reading result was laid on lack of effective reading instruction on the part of educators. Carlson (1972:32) supports this thus; public schools have been blamed for not having strong programme of organized phonics and lack of instruction in the decoding of sounds the letters represent. The researcher agrees that educators are the cornerstones of reading skill activities. As such, they needed intensive in-service training in order to practise their duties effectively and improve on poor reading results. Devine et al.; (1987:254) confirmed that there is a general agreement among teachers and students that the reading sections are responsible for the high failure rate. The researcher agrees that lack of instruction in the decoding of the sounds is the main explanation why many disadvantaged learners are retarded in reading. It is also the reason for high illiteracy rate among both the young and adults in South Africa, and Limpopo Province in particular. Owen (1992:97) noted that teachers were aware of the limitations of their childrens reading performance in global terms. However, decisions, about the most effective remediation strategies to deploy in particular cases have been hampered by the lack of training. The socio-economic status of the subjects According to Johnson (1992:158), Low Socio-Economic Status in a previous cultural setting was not necessarily associated with low achievement. That is, according to the records, some learners from Low Socio Economic Status perform well in reading L2. They sometimes out shines learners from High Socio Economic Status. The problems in assessment of reading skills in secondary schools Assessment is an important aspect which is viewed as a tool to measure strength and weakness of the learners. It is used as an extrinsic and intrinsic motivation to learners, so that they read more during their spare time. Educators give learners a sense of recognition through reading skill assessment. Assessment helps educators to assess a learners reading skill to make informed decisions about what or where to stress when teaching the learner to read. According to Farr (1970:1), most evaluation programs in reading education are too limited. In assessing the abilities of students, teachers to place more emphasis on the results of standardized reading tests and fail to consider such learners, behaviour as what learners read, attitude toward reading and use of reading to search for answers to personal problem. The research questions include reading attitude. They refer to feelings that results in learners particular approach to reading. Attitude influences the desire to read. Conley (1992:89) states that positive reading attitudes are essential for success in any content area, negative attitudes accompany reading failure. Alexander Filler (1976) add that, when students have favourable attitudes towards reading, they tend to increase in achievement and they read more. The word assessment should mean more than obtaining test scores from learners, it should be seen as a value to what it assesses, and that is challenges in reading first additional language. Reading skill against technology. The other goals of this study are to find if there is a predictable relationship between technological systems and time spent on voluntary reading. The researcher believes that technological system challenges the development of reading skill in a positive and negative way. He enjoys the support of other scholars, such as, Mangieri et al., (1982:172), who maintain that many children today do not enjoy reading in their spare time and seldom choose to read when other activities are available to them. Moreover, Sunday Times (21 May 2006:8) agrees with this statement by stating that, Television viewing has become the predominant leisure of youngsters. Some 77, 4% of them watch TV three or more times a week. The researcher will investigate if this picture portrays is what is happening in the Lebowakgomo Circuit. May (1986:262) also add that, at home, reading frequently competes with the omnipresence of television and its titbits of instant culture and its instant action. May (1986:262) continue to say that, numerous studies have shown that the average elementary child watches television more than we would like him/she to. He continues to say that, one of the reasons why pupils do not do much reading outside the school is that television provides tough competition for books. The researcher also observed that most children are watching television until late in the evening. This tendency was observed during the fifteen years of democracy. It is because after the 1994 elections, having electricity at home was a right not a privilege. This includes rural, semi-rural and urban area in Limpopo Province. As such, some rural learners had the opportunity of having television at their homes. Most of urban area learners move from television viewing to computer games, which is equally a waste of their time. All this leisure happens at the cost of reading their books. Beard (1988:7) supports the statement when he notes that competing activities such as television viewing and home computers are edging out the habit of reading. The problems of relationship between L1 and first additional language reading The cultural aspect or context of reading infers that the educator and learner understand the basic knowledge of their mother tongue: that is, the histories, literature, current world position and changes involving their native languages. These aspects show the importance of the learners background knowledge. This view is supported by Lado (1996:5) who argues that: theoretically, in reading a language, it would mean sharing of a culture in order to be able to appreciate fully the works in the target language. The extent to which reading a language entails reading of a culture would be determined by the purpose for which language was being studied. In South African, there is a national agreement that it is better to learn first in ones native language, in order to build on what has been learned naturally about reading in L1. The advantages of using a childs native language as a bridge in transitional situations are self-evident. It builds on what children know, that is, their home language. Their own language is learned naturally using their own cognitive framework. This will promote their self-esteem, because it accepts what is an integral part of them. It makes them comfortable during the difficult transition of learning to read in first additional language. Mitchell Myles (1998:13) support the above view by saying that everyday observation tells us that learners performance in a second language is influenced by the language that they already know. Pronunciation bears traces of their first language. SPECIALISTS/SCHOLARS OPINIONS ON THE CONCEPT OF READING. The researcher wanted to find out what other researchers and theorist say about reading. What is reading? According to the editor, Horton, and writer, Good Acre (1990:120), this is the most difficult and complex question to answer, and, to some extent, it depends on who is asking the question. There are different kinds of reading. They are, namely, Skimming, Search Reading, Browsing, Careful Reading and Independent Reading. The researcher was interested in doing research on of Careful Reading and Independent Reading. It is because careful reading is associated with reading text, story books and other instructions. Independent Reading helped learners to develop Our lives and environments are surrounded by different kinds of information. Some information is read from the books, newspapers, magazines, instructions from the medications and road signs. Robert (1996:1) points out that reading can make us more aware of our world and more aware of ourselves. It can stretch our imagination and deepen and enliven our experience. It can provoke us to think by challenging our assumptions. Bearne (1998:48) argues that reading is a social and cultural process where not only homes and classrooms play their part, but larger institutions and cultural influence such as governments and the media contribute to what being a reader involves. Bearne views reading as an interactive process that brings meaning to the text that you read. Shelly (1986:50) says that experts agree that reading is not simply a hierarchically arranged set of sub-skills easily taught and tested, but that it is a complex skill requiring the coordination of a number of interrelated sources of information. Shelly (1986:50) further says reading is viewed as the foundation of learning and the key to success in school. The researcher wants to agree with Shelly because if the learners reading skill is well polished, he or she will have minimal problems in coping with content subjects as far as reading is concerned. Grolier (1979:28) argues that reading has to do with the process of attaching meaning to certain written symbols. As the word meets the eye, the reader is stimulated to make a mental picture of the action meaning. The symbols awaken meaning that is already in the mind of the reader. Neil (1988:28) adds that reading is creative, what any reader derives from the printed page is not exactly what some other readers would get or even what the author had in mind. It means that the interpretation of text will always differ from other readers perspective, due to different context, home language and other factors. Carlson (1972:6) found that men of perception and ambition quickly realized that, the art of reading was the lever to free themselves from the bonds of ignorance and gain status in the society. Reading was the basic skill that ought to be mastered by all as the key to sustain an economically self sufficient and effective citizenship. Encyclopaedia (Q-R Vol.16:10) notes that the main goal of education is to teach people to read. Reading is one of the principal ways of transmitting a culture of learning from one generation to another. The failure to read can keep people away from full participation in their society. Devine et al., (1987:2) state that reading is a multifaceted, complex and interactive process that involves many sub-skills and types of readers as well as text variables. Everything about the readers background, especially culture specific knowledge and experiences, are relevant to successful reading and comprehension. Wepner et al., (1988:160) assert that reading is a constructive process, reading must be fluent, strategic, it requires motivation. Reading is a continuous developing skill. A truly top-down approach to L2 reading has been advanced in 1979. The following: Steffensen, Joag-dev Anderson, (1979); Carrell (1981, 1982); Carrel and Eisterhold (1983); Johnson (1981, 1982); and Hudson (1982) agree that top-down L2 reading not only views the reader as an active participant in the reading process; making predictions and processing information, but everything in the readers prior experience or background knowledge plays a potential role in the process. Robert (1996:1) says reading can make us more aware of our world and ourselves. It can stretch our imagination and deepen and enliven our experience. It can provoke us to think by challenging our assumptions. It can help us make sense of our lives and our world by providing us with explanations that relate what we see, hear, think, and learn. It can enrich our understanding of issues that affect our world and lives. The ability to read in first additional language with understanding is an important skill in our modern society. We need to bring together the relevant challenges of reading to build a comprehensive theory of reading. THEORIES OF READING The researcher discusses theories and theoretical frame work of reading skill. The reading theories, their principles and functions will be discussed in details. Larsen (1991:222) states that a theory is more or less formal, more or less explicit, synthesis of what is known at a given point in time about some natural phenomenon, such as factors involved in L2 reading. Theories of reading view reading as cognitive activity which largely takes place in mind. Three types of reading theories are, namely, bottom-up, top down and interactive. The brief explanation of theories is as follows. Top-down theory of reading Goodman (1982) says it is the level at which the reader starts with a general idea or schema derived from previously acquired knowledge and uses this schema in perceiving and interpreting graphic cues. Everything in the readers prior experience or background knowledge plays a potential role in the process of reading L2. The reading text; genre, socio-cultural, general world and linguistic knowledge code of the learner, are included in the background knowledge. Interactive theory of reading True reading involves perception of meaning at different levels. Interaction process is the interaction between bottom-up and top-down levels. When the reader starts with the perception of graphics, but as soon as these are recognized as familiar, schemata derived from both linguistic knowledge of the world in general are brought into play. According to Conley (1992:54), good readers combine knowledge they already possess with information in texts and with feature of the context in order to construct meaning. This is interacting among reader, the text and the context. Patricia (1987:24) confirms that reading is an interactive process between the reader and the text. It has been recognized by Goodman (1967, 1971) Kolers (1969) Smith (1971). It is only recently that the interactive view of reading has been acknowledged in L2 reading. L2 reading was viewed as a decoding process, a reconstruction of the authors intended meaning via recognizing the letters and words, and building up a semantic representation of the texts meaning from the smallest textual units at the bottom to the largest at the top. Bottom-up theory of reading Bottom-up is processes were graphemes are forming words, words forming sentence, sentences forming paragraphs. Devine et al., (1987:24) explain that, early work on L2 reading, by Rivers (1964, 1968); Plaister (1968), Yorio (1971), assumed a rather passive, bottom-up view of L2 reading. Reading was viewed primarily as a decoding process, a reconstructing of the authors intended meaning via recognizing the letters and words, and building up a semantic representation of the texts meaning, from the smallest textual units at the bottom to the largest at the top. Devine (1987:177) states that linguistic schema is the knowledge of the letters and the corresponding sounds; both alone and in cluster, and the ability to predict through the knowledge of syntax, the word or words that will follow, example, phonics, grammar, and letter recognition. Ralenala (2003:54) believes that because of poor language proficiency, learners tend to use bottom-up processing strategies that, in turn, cause them to disregard the context relevant to a coherent interpretation of text. CONCLUSION In conclusion, the above- mentioned theoretical framework of challenges of reading and assessment skills ranges from different concepts. It looked into different writers views on reading, discussed why reading assessment in first additional language is important, covers L1 and first additional language interference. It touched on theories, interdependent systems and strategies that play an important role in reading. In order to promote positive and realistic expectations of first additional language reading, educators should know as about their learners existing knowledge and capabilities of reading in English. Everything in the readers prior experience or background knowledge plays a critical role in the process of reading first additional language.