Relativism vs. Christianity Essay -- Ethics Morals Values

Gauges of good and bad are the insignificant results of time and culture. Ethical quality is an impartial idea - there is nothing of the sort as a flat out set in stone. Rather, ethical quality is characterized by what is 'acceptable' or 'awful' in a given society, by the normal practices. What remained constant one thousand, one hundred, or even twenty years back could conceivably remain constant at this point. Humankind has developed and keeps on growing; our innovation, culture, customs, and laws continually change and advance. Observation is reality. What one accepts to be correct or wrong could be totally not the same as what another person accepts. I accept that fetus removal is a truly necessary part of society. You may differ totally. Which position is ethically right? All that you accept, you accept on the grounds that you were educated somehow or another shape or structure. Is it wrong to murder? Obviously, a cutting edge American resident would react. Solicit this to a part from the old Yanomamo clan and they would dissent, however they would see it as a typical and acknowledged act among their kin. Upon an Emperor’s passing, Samurai would end the lives of their willing companions as an indication of respect and regard. It is difficult to judge precisely what great and terrible are, on the grounds that their definitions change as time passes by. Ethics will evolve constantly, so something that might be â€Å"good† or moral by today’s norms, might be â€Å"evil† later on. The best great is subjective depending on each person's preferences. Relativism doesn't take into consideration the presence of an absolut...

Business Law - brief case using FIRAC method. and more Essay

Business Law - brief case utilizing FIRAC strategy. and that's just the beginning - Essay Example In this manner, an individual is viewed as obligated for carelessness in the event that the individual has withdrawn or damages the lead which is anticipated from a â€Å"reasonably reasonable person† who is acting under a similar condition (Buswell 41). On account of Duncan versus Association Pacific, the court tried to build up whether there was carelessness with respect to the Union Pacific, and specific how its train was worked. The court discovered that there was no proof to show that the train was worked carelessly, and that its admonition chimes, whistles, and fog light were all around actuated before moving toward the intersection. Paul Kleinman, the administrator of the train had seen the vehicle drawing closer yet he trusted it would stop. In any case, the vehicle didn't stop and it was past the point of no return for him to stop the train and abstain from hitting the vehicle. Also, the Utah Department of Transportation was fulfilled that the railroad crossing had met all the necessary wellbeing gauges; the court was in this manner fulfilled that the condition of the intersection was acceptable and it couldn't be ascribed to the mishap. Despite the fact that the court agreed that the railroad crossing is risky, its basic pr esence was not in itself a penetrate of obligation of care (a key component in setting up carelessness). John O. Hairstons kicked the bucket because of an impact on the South Fork River Bridge on 17 April 1978. Hairston arranged the acquisition of a 1978 Lincoln Continental vehicle on Friday, 14 April 1978, at Haygood Lincoln Mercury, Inc. in Lowell, North Carolina. Obviously, as he paused, the administration division representatives at Haygoods supplanted the standard wheels with turbine wheels from another vehicle. Subsequent to going for roughly 3.5 miles following finish of exchange at Haygood, the left back wheel of the new Lincoln vehicle fell off. From that point, he was hit by a G.M.C truck worked by Robert Alexander and he kicked the bucket. Alexander Tank contended that Haygood’s carelessness was the proximate reason for Hairston’s passing. The standard of law

A Guide To Building Another Branch For Your Business

A Guide To Building Another Branch For Your Business Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!A Guide To Building Another Branch For Your BusinessUpdated On 02/09/2019Author : Ram kumarTopic : BusinessShort URL : https://hbb.me/2jWDzzU CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogAre you trying to branch out your business? If so, you need to be well-prepared in advance. Fortunately, you have the most difficult part of the process behind you. Now, you just need to focus on expanding into new markets. While this may appear to be an easy task, it will take commitment, money, and patience to add another branch onto your existing business. A few tips are provided in the article below to jumpstart your effort.Research  One of the biggest obstacles you will need to overcome is finding a success market to expand into. It is crucial to not take your current position for granted because you are very lucky to be in a good market. You may not be so fortunate the next time around. But, you can ensure success in a new market by conducting thorough research. Market research is crucial for businesses trying to branch out. The information you gather during your research will help you find the perfect expansion location.Know Your CompetitionThe competition for brick-and-mortar businesses is sometimes so high that new businesses would not have a chance for survival. Before you make your final decision to which market to expand into, you need to know your competition. Take the time to visit the businesses offering similar products and/or services as your business in the market up for consideration. Now, you do not want to go nosing around too much but if you do not know your competition before moving into the market, you may find yourself struggling later on down the road.You can also turn to the politicians for recommendations and suggestions. You can ask them what they think about a new casino with poker and blackjack tables, roulette wheels, and slots. Surely, someon e will have an idea of how well a business like that could serve the community.READSteps to Scaling Your Small Business in the Digital EraRent Or BuyOne of the most difficult decisions you will need to make is to buy or rent. If you are unfamiliar with the new area, you may want to consider renting a commercial space. You could rent the space for a year and move on from there if the expansion is successful. If you are familiar with the location, you may want to consider buying commercial property and building from scratch. The option is yours to make, so be very careful because the success of the new expansion will depend on making the right decision.If you do decide to rent commercial property, you may need to hire a real estate agent. This professional should know the area like the back of their hand. So, she will be able to point you in the right direction as far as rental property goes.Leave Room For AdjustmentsSome business owners will expand into new markets, pushing themselve s up against a wall. These individuals did not leave enough room for future adjustments. Your primary goal is to build a successful expansion for your business. Unfortunately, you are going to be new to the market and your competitors have already built a solid customer base and a good reputation. Your job is to show the consumers in the market that you mean business.

Justice and the role of accounting - Free Essay Example

Sample details Pages: 29 Words: 8601 Downloads: 4 Date added: 2017/06/26 Category Statistics Essay Did you like this example? Justice and the role of accounting What is Justice? Justice means different things to different people. It is very much a culturally determined concept that requires an innate understanding of a particular person or group of people. For the purpose of this research paper justice is defined as the judgment and process involved with making something that is wrong or bad, right and good. Justice helps us as a society distinguish wrong from right and corrects what is wrong by making it right. Don’t waste time! Our writers will create an original "Justice and the role of accounting" essay for you Create order But what is right and what is wrong? What is fair and what is just? If something is wrong or unfair, how should society make it right? Such questions have been asked since the beginnings of human interaction. Perhaps under a monarchy justice, for right or wrong, is more easily determined as it is simply what the supreme ruler (or monarch) feels is just or fair. Under a monarchy or aristocratic rule, there is only one ruler and what that individual feels is right, just, or fair, simply is and often cannot be questioned. However, within the realm of more contemporary political systems such as democracy, the ideology of justice, while arguably more fair, can be much more difficult to establish and understand. Democracy, at least in theory, grants the power to the people and therefore places the burden of justice or defining what is fair or equal upon the masses. Since different people have different belief systems they are often in disagreement on what is right or what is fair and have differences of opinion when it comes to justice. Without the aristocracy, justice becomes a very argumentative and ambiguous concept. Philosophy, the Various Schools of Thought, and their Influence on the Ideology of Justice Disagreements over what is fair (or just) have been around since the beginning of time, almost certainly since the very first of human interactions. At first glance we probably think we have a fairly uniform understanding of what justice might or should be. For example if someone commits premeditated first degree murder, most would probably agree the individual should be jailed and, depending on your belief system, either face a life sentence in jail or the death penalty. If someone embezzles money from their company, most would insist the individual should be forced to make restitution and face additional criminal or civil penalty. But even in the seemingly straightforward examples above, and within the realm of a relatively homogenous audience (those reading this paper), one can already start to see how complicated the ideology of justice can be. For example, some have very strong feelings about the death penalty and insist that no crime, even murder, would justify ending another persons life. Additionally, some feel that crimes such as embezzlement are a form of victimless crime and would never warrant a punishment as severe as jail time since no one individual had been harmed. (Hanlin 2004, pp. 527) Within the relatively straightforward scenarios above, one can already begin to imagine the diversity of opinions as to what is just and fair. Should the murder be murdered? Should the embezzler be jailed? What if he only stole the money to pay for chemotherapy for his dying wife? Luckily, numerous philosophers and historians have provided us with rich literature that helps us decipher the complex ideology of justice. In fact, it is only after studying and critically evaluating several of these philosophers, their different schools of ethical and moral thought, and the way they define justice that one can start to understand the differences in perceptions of justice around the world. The next sections provide brief introductions into several of the various schools of ethical and moral thought and provide some insight into the individual philosophers that have undoubtedly helped to shape ours and others understanding of justice. It is only after considering the various schools of thought that we can start to understand the differences in the perception of justice that exist around the world. Utilitarianism Jeremy Bentham (1748-1832) was a utilitarian and insisted that justice is doing what will produce the greatest happiness for the greatest number of people. (Justice a Reader pg. 9) The utilitarian school of thought considers the principle of utility as the basis of moral law. Bentham defines utility as whatever promotes pleasure or prevents pain. (Justice A Reader pg. 9) The major criticism / objection to Benthams utilitarian principals come from the perspective that maximum utility, or collective happiness, may come at the expense of violating individual rights. (Justice A Reader pg. 9) In order to refute some of the criticisms of Benthams utilitarianism, John Stuart Mill (1806-1873) argued that the idea of justice rests ultimately on utilitarian considerations but also requires a respect for individual rights. (Justice A Reader pg. 9) But even with Mills approach to justice, it becomes extremely difficult to choose and/or decipher between individual rights and the majority or maximum utility. This often leaves us with questions of where to draw the line between the greatest good for the majority and the protection of individual rights. Libertarianism Milton Friedman and other libertarian thinkers were advocates of free markets and critics of government regulation. (Justice A Reader pg. 49) Underlying their (libertarians) laissez-faire stance is the idea that each of us has a fundamental right to liberty à ¢Ã¢â€š ¬Ã¢â‚¬Å" a right to do whatever we want with the things we own, provided we do not violate other peoples rights to do the same. (Justice A Reader pg. 49) Contrary to utilitarian thought, libertarians would never sacrifice individual rights for maximum utility or the benefit of the majority. According to the Libertarians, only a minimal government is necessary. In essence the government should only be put in place such that it enforces contracts, protects private property, and keeps the peace. (Justice A Reader pg. 49) Justice would ensure that we own ourselves and the fruits of our labor, and therefore, as the proprietors of our own person, each of us has the right to decide what to do with our bodies and our labor, with the money we earn, and the goods we possess. (Justice A Reader pg. 49) Justice would be the protection of those rights as well as the individual rights of others. The biggest challenges to libertarian policy usually come in the form of paternalist and/or redistributive laws. Paternalist and redistributive laws typically are enacted such that a society can tax the rich to help the poor. While utilitarian principles strongly favor such laws, Libertarians typically argue that such laws are a form of coerced charity that makes every person the property (perhaps even the slave) of the majority. (Justice A Reader pg. 49) Pure Libertarianism teaches that welfare is a violation of individual rights. Liberationists believe that while the poor should have every right to better themselves, that right should not come at the expense of anyones individual right to what they own or produce. Egalitarian A third school of thought that attempts to define the role of justice in society is egalitarianism. John Rawls (1921-2002) was often described as an egalitarian liberal (Justice A Reader pg. 263) and defined justice as fairness. Rawls believed that justice is a social contract in which people come together to choose the basic principles that will govern their society and proposed that the way to think about justice is to ask what principles would be chosen by people who came together behind a veil of ignorance that temporarily deprived them of any knowledge about where they would wind up in society. (Justice A Reader pg. 203) Accordingly, Rawls moral reasoning requires us to be abstract from the particular circumstances in which we find ourselves (Justice A Reader pg. 203), and justice is the first virtue of social institutions, as truth is of systems of thought. (Justice A Reader pg. 203) Rawls rejected utilitarianism and believed that certain individual rights are so fundamental that utilitarian considerations should not override them. (Justice A Reader pg. 203) However, contrary to Freidman and the libertarians, Rawls did not believe that the results of a free market are necessarily fair and was not opposed to the taxation of the privileged to help the poor. In Rawls opinion it would be acceptable, under certain circumstances, to take from the privileged as long as it were helping the underprivileged. Accounting and Justice Regardless of how you define justice or what school of thought you most closely relate to, it is clear the accountant plays a significant role in the establishment and preservation of justice for society. Accounting is the language of business (Bloomfield, 2008) and without it justice cannot exist. Since the beginnings of specialization, when humans stopped being self sufficient and started specializing, bartering, and trading, accounting has become a critical part of human interaction. In todays society accountants serve in many roles critical to the defense and preservation of justice. For example, in the U.S., IRS accountants ensure that citizens pay the appropriate amount of tax, forensic accountants provide investigative services for criminal and civil proceedings, and many of the FBIs anti-terrorist agents use their accounting backgrounds to trace terrorist funding. History of the Spanish Empire One only has to look back a few hundred years to see a perfect example of how the role of an accountant can protect and help preserve, or fail to protect and preserve, an entire civilization. In his book For Good and Evil à ¢Ã¢â€š ¬Ã¢â‚¬Å" The Impact of Taxes on the Course of Civilization, Charles Adams describes how tax fraud lead to the demise of one of the largest and most wealthy empires found in modern times à ¢Ã¢â€š ¬Ã¢â‚¬Å" Imperial Spain. Around the time Christopher Columbus discovered the new world (the 14th and 15th centuries), the Spanish Empire was the strongest empire in the world which has never been equaled in terms of size or money. (Hanlin 2004, pp. 529) It controlled significant portions of Europe, the Americas, Africa, Asia, and Oceania (Australia and the Pacific Islands), and at its peak Spains conquered overseas empire was the largest the world has ever known. (Hanlin 2004, pp. 529) However, in the 17th century the vast empire started to disintegrate. Contrary to conventional wisdom, it was not the English fleet defeating the Spanish Armada that brought down the Empire, rather it was tax evasion and revolt by the masses against the patronage system that ultimately lead to the bankruptcy of the empire. After several revolts from within the empire, and long civil war, the Spanish Empire was forced to increase taxes to pay soldiers to put down the various rebellions. As a result, many of the people in the colonies engineered what was probably the best system of fraud and evasion that history has ever known. (Hanlin 2004, pp. 530) When the Spanish authorities tried to tax goods that passed through the major ports, the Spanish businessmen created complicated schemes to have silver and gold shipped to alternate ports away from the customs officials, even laundering it through foreign countries. (Hanlin 2004, pp. 530) In order to avoid the Royal Fifth à ¢Ã¢â€š ¬Ã¢â‚¬Å " a 20% customs tax and a 35% convoy tax on good from the colonies, the Spanish businessmen transformed commerce into one massive smuggling operation by avoiding the authorities and therefore the taxes. (Hanlin 2004, pp. 530) The Empire tried to stop the smuggling and division of money and goods away from the taxing authorities but simply did not have the means to control and stop the smuggling and tax evasion. As a result, the overseas empire could not defend itself and stealing the colonies of Spain became an international sport as most of the colonies were lost to the British, Dutch, and eventually the United States. Contemporary Accounting and Justice Given its role as the language of business, accountings integral role in society continues to grow as global economies grow and become increasingly interconnected. World GDP has grown from $1.34 trillion in 1960 to $60.6 trillion in 2008. (The World Bank, 2009). The Association of Certified Fraud Examiners estimates that in the U.S. 7% of total GPD is lost to fraud and injustice. (ACFE, 2008) When applied to a global GPD of $60.6 trillion loses resulting from fraud and injustices are estimated to have been $994 billion in 2008. $994 billion is a staggering number but in fact may be understated as many developing countries face an even higher percentage of fraud due to the lack of infrastructure and the ability to combat fraud. According the Corruption Perception Index (CPI), the U.S. ranks 19th (with 1st indicating the least amount of corruption) out of 182 countries surveyed for the amount of perceived corruption within a particular country indicating that, on a global scale, losses probably well exceed the trillion dollar mark annually. So who is best equipped to protect and defend the innocent from the injustices of fraud? The answer is simple, the accountants around the world. Accountants understand the language of business better than anyone and therefore are best suited to be the defenders of justice and fight the injustices that exist across the globe. Just or unjust, they may have even been able to preserve the Spanish Empire. Distributive Justice Another manner in which accountants play an integral role in society is through distributive justice. Utilitarian principles have led to many governments and societal systems that incorporate and rely upon paternalist or redistributive laws. For example, the U.S. and many other countries tax their wealthy citizens and use the funds to run social support programs for the poor such as welfare, unemployment, section 8 housing, etc. Such programs are a form of distributed justice. Robert Nozick describes distributive justice as follows: In contemporary political theory, distributive justice is primarily about the allocation of income, wealth, and opportunity. (Justice A Reader pg. 263) If distributive justice does represent the allocation of income and wealth, than who other than that accountant, who understands the language of business and taxation, would be best equipped to establish and preserve distributed justice? Another example of distributive justice and the role that an accountant plays is the concept of price gauging. Michael Sandel uses a great example in his teachings at Harvard when discussing the events that often transpire in the aftermath of a hurricane. Often, in the days following a major hurricane, for example Hurricane Charley in 2004 and Hurricane Katrina in 2005, local retailers charge prices for common goods such as bags of ice and gas powered generators in excess of 1000% of their normal price. (Justice, 2009) Should such practices be considered simply the effects of supply and demand or is it injustice on the part of the retailer in the form of price gauging? Regardless of your opinion on price gauging laws, it is evident the accountant is best equipped to understand and determine whether or not price gauging exists and how to best allocate monies. Who other than the accountant would understand all the transactions taking place between retailers and consumers? In both cases above, the enforcement of paternalistic laws and analysis of price gauging activities, accountants are the ones that ensure monies are appropriately being collected and allocated, thereby defending justice as a society sees fit. Justice and the Role of the Accountant Globally Increasingly, corporations and businesses are taking on the global environment. This requires that accountants and auditors be able to identify the different risks associated with international interconnectedness and be able counteract these risks with the necessary precautions. The global environment adds additional complications for the role of the accountant and actually increases the responsibilities as the defender of justice. In a global spectrum, there are many different laws and regulations and thus, the role of the accountant changes depending on the environment in which the rules are generated. Culture is a huge influence on accounting regulation. Additionally, culture is intertwined within the market and political forces that help to shape the resulting accounting system. The different interaction of these forces in an environment helps to determine the place of the accountant in the economic system, which has a direct effect on the accountants role as the defender of just ice. Justice can only prevail in a society that embraces it. Perceived levels of corruption can be indicative of the state of the economy of a particular country which can help to define or determine the role of the accountant. If there are very few cases of fraud, but high levels of corruption perception it can be an indication that the appropriate level of justice is not being achieved. If enforcement of laws and regulation is inconsistent then a tougher approach may be needed to combat corruption. Transparency International states that in order to minimize corruption there needs to be strong oversight by governments, law enforcement, media, and the society. If a country is lacking oversight, corruption can continue to get worse. As a result, the role of the accountant in these environments would be limited since rules, laws, and regulations are not embraced and enforced. Regulation is only part of the battle. Change will only be effective if it comes from a commitment that is made by businesses and governments of all sizes. Stronger institutional oversight is needed across the world. There needs to be strict legal frameworks and more alert regulation by enforcement agencies in addition to accountants and auditors that ensure lower levels of corruption. As noted in an article issues by Transparency International, persistently high corruption in low-income countries amounts to an ongoing humanitarian disaster. According to the CPI index, China has improved over last year showing that their efforts to reduce corruption by enacting reforms, the implementation of forceful investigation, and intense sentencing have created less perceptions of corruption than before, but still remains a very serious problem. Norways score indicates that as a result of some serious scandals that have emerged over the last few years there is a significant problem in the private and public sectors. However, a growing number of cases being investigated and prosecuted demonstrates that they are at least trying to make headway. Italy is declining in the corruption index because of severe fraud and corruption that exist in the public health system and because of the recent arrests of politicians and public officials in the Abruzzo region. France also has also seen several cases of public officials that were connected to corrupt activities surface recently. Somalia, having the lowest CPI score highlights that there is a link between economic and political collapse. Additionally, Iraqs score of 1.3 shows the importance of establishing solid and functioning institutions capable of preventing corruption and implementing the rule of law. In all cases, the examples provide insight and indicate a need for regulation and an increased role for accountants because justice is not being found. Accounting Regulation Globally Accounting rules can indicate a lot about a country. Accounting rules are created in such a way that they fit the environment that they exist in, which varies across countries and cultures. If society wishes to protect the investor, the accounting system will have disclosure rules that enable investors to gain information and protect themselves. While some countries are developing regulations that contain investor protection improvements, in many cases much more work needs to be done. The manner in which markets function and the way politics are conducted greatly affect accounting systems and often lead to drastic differences across countries. The role of the accountant and, furthermore, the way that justice is enforced will also vary greatly amongst countries. Common law countries differ from codified law countries because common law countries have an independent body to interpret the law. Accounting rules in common law countries are determined by the private sector and require lengthy disclosure since there are no close relationships with corporations. However, code law countries require that corporations be heavily involved the government. The government often includes banks, labor unions, and major suppliers in rule-making decisions. As a result, transactions in these countries tend to be focused more on private information. There are institutional differences between all countries. Institutional differences enable economic and accounting systems to differ, thus the role of the accountant and the justice that results will differ amongst these countries. Accounting regulation in Germany allows more discretion on the accountant because it is written in more general terms. However, in France the regulation is more rigid, enables less discretion, and thus provides less wiggle room on the part of corporations. In Switzerland there are very few disclosure requirements, which can facilitate the reporting of smooth earnings through the usage of hidden reserves. Further, some accounting systems are difficult to compare because they do not fit within any particular mold. For example, the accounting system in Finland was created specifically for use by the foresting industry. By looking at international comparisons of accounting systems, it is evident there is no single way of performing accounting. As a result, the accounting rules are different and change to become an integral part of the markets and politics of each country and culture. Market demand affects the financial statements because the corporations must pay to prepare them. The political environment is important because the government has the ability to control regulators and possibly interfere with regulation. In order to perform and understand the different accounting processes, accountants must be aware of the different forces that exist in a particular country. By being aware of the different forces, accountants will be able to more aptly ensure that justice prevails in the country they operate. As evidenced above, accounting regulations vary across countries, time, and cultures which causes significant variations in the role of the accountant. While countries have been extending efforts to strengthen accounting rules and oversight, this alone cannot and will not prevent future fraud. (Leuz, 2002). But there are many benefits to implement strong laws and enforcement in order to protect shareholders rights. U.S. firms are not the only ones experiencing problems, as many firms globally are suffering from accounting irregularities. Some countries experience self-dealings and misappropriations of profits because of weaker legal measures. Weak legal measures create a greater incentive to manipulate the financial statements to conceal poor business performance. Manipulation is less apparent in places where outside investors have legal rights to vote out corrupt managers. However, manipulation is predominant in places like Austria, Italy, Germany, Southeast Asia, South Korea and Ta iwan, because they do not have investor protection. East Asian Perspective The East Asian countries, Hong Kong, Malaysia, Singapore, and Thailand can help accountants see the way that accounting standards interact with the incentives of managers and auditors. (Ball, Ashok, et al, Incentives versus standards) The accounting standards in these countries come from a common law environment. Common law countries generally create high quality financial reporting. However, in these countries the preparers incentives generate low quality financial statements. The preparer incentives again, depend on the market and political forces and how these forces interact with one another. Market forces are dependent on the demand for high-quality financial reporting. The political forces depend on the government involvement in the creation and enforcement of the regulation. The interaction of these forces with the accounting system can drastically change the role of the accountant in these countries. The standards themselves are viewed as high-quality, but the institutional s tructure creates incentives for preparers incentives to issue low-quality financial reports. Financial reporting in East Asia generally exists with an incentive structure that is similar to a code-law model. However, the East Asian countries do not follow that model. Their governments have code-law reporting incentive features, but also have indications that the environment reduces the financial reporting quality. The large amount of family-owned businesses and enterprises is a cause for the low need of quality financial statements. One family generally owns investments that are inter-related. These networks are commonly referred to guanxi networks. These networks attempt to take away the demand of required disclosures and timely loss recognition and it also reduces the communication required with stakeholders. The extent of government involvement in the standard setting and the financial reporting practice differs across these countries. Political factors can create an incentive to hide large profits and losses. The political environments in these East Asian countries have a tendency to want companies to succeed, so they recommend companies hide losses. They also are afraid of other countries becoming involved in their practices because they do not want to be held accountable for any misstatements. The companies are also expected to report smooth earnings, which reinforces the desire to report, cover, and hide losses. Litigation is minimal in these countries since there is a large incentive to hide earnings, which the government reinforces. There have been very few cases of judicial actions in these countries. Audit quality in these countries is poor primarily due to lack of auditor independence. The influence and independence of the accounting profession is an indicator of ineffective enf orcement of accounting standards. Considering the financial incentives for managers and auditors there is a greater incentive for reduced timeliness and conservatism in accounting earnings. Fraud is continuing to go undetected in Hong Kong. Although there is a 22% incidence of fraud, much more is expected to be going on given the different forces that are currently having an effect on the country. As a result, currently more scrutiny is being given to the monitoring of financial transactions and corporations are beginning to make it a priority. There are currently programs that are offered for certification in forensic accounting, which is having an impact on fraud detection. Most of the fraud cases that exist in Hong Kong are internet banking fraud, computer fraud, misuse of corporations credit card, and electronic funds transfer fund. There is a need for more forensic accountants in Singapore in order to ensure sufficient justice as many significant fraud cases are going undetected. Two important fraud cases involved Fibrechem Technologies and Oriental Century. In the Fibrechem Technologies audit, Ernst Young Singapore were not certain of the cash and trade debtor balance. KPMG had the same problem with Oriental Century. Another notable case is one in which a Singapore monk, who was in charge of Singapores well-known charities, received 10 months in prison for committing fraud. In Malaysia, the role of accounting in the fight for justice is very small. Crimes are beginning to become more and more complicated and controlled but forensic accounting is viewed as a service that only larger companies can afford. This makes catching fraud more difficult. Cases that are investigated are generally handled by the Bukit Aman Commercial Crime Division. This group was able to catch a large fraud that involved the CEO and two others of Transmile Group Bhd for publishing misleading financial statements and has often been called Malaysias Enron. Fraud and forensic accounting is a relatively new topic in Thailand. According to an Ernst Youngs global survey, more than half of the companies in Thailand have suffered significant fraud. The management of the corporations was responsible for over half while employees ranked second, responsible for 45% of the fraud incidents reported. Asset misappropriation was the biggest concern. (MPA Program: Forensic accounting project) The commercial crimes in Thailand are becoming more and more complicated and organized. Forensic accounting is used to combat this to an extent, but is only utilized in the public sector. It is also noted in Thailand that there remains an enormous amount of well documented corruption related to the government amounting to billions of US dollars. There are many cases where Thailands auditor general, Jaruvan Maintaka, was able to bring about cases against members of the government but there are even more cases linked to the military involving loans from politicia ns. Chinese Perspective This accounting profession is still at the early stage of development in China, and a lack of skilled professionals creates problems for regulators. To a large extent the accounting standards and practices in China lack conservatism Doupnik and Perera note in their International Accounting textbook. There are also no sound interpretations of the relevant requirements that need to be implemented to have an effective accounting system. The theory of true and fair presentation and transparency may not be clearly understood by Chinese accountants. Until the 1980s, those who carried out accounting work were not held in high regard which had a very negative effect on the development of the accounting profession in China. Unlike in other countries, accounting and auditing have taken different paths in their development as rival disciplines with the support of different government agencies. However, there has been some growth in the accounting profession due to the recent economic reform pro gram and the demand for financial information from investors has increased. There are many fraud cases evident in China. One high-profile case that deserves mentioning was with Zhu Xiaohua who was the chairman of state-owned company, Everbright Group. Zhu was convicted to 15 years in prison for taking $500,000 in bribes. These bribes were taken between 1997 and 1999. The bribes were for the purchase of shares in a company that resulted in large losses. Another example of fraud in China was when a business woman, Du Yimin, was sentenced to death for running a Ponzi scheme that cheated investors out of YUAN700m ($102 million). (Lin, 2009) According to Lin, the Chinese Ministry of Public Security has been stepping up such prosecutions and says there are now 1,416 similar cases open, involving YUAN10bn ($1.5 billion) in investors money. In China it is still possible to receive the death penalty for fund-raising fraud, however, if a Chinese person is charged with collecting money illegally from private investors, the maximum sentence is 10 years in prison. In Chi na is evident that ethics are not being followed across the board. Japanese Perspective Japan also differs from other cultures and has a different role of the accountant and effectively different need for justice. The Japanese attitudes towards external auditors and the audit function are different from others. This is due to the cultural value orientation of not trusting someone from outside the group. Companies are not under pressure from their main providers of finance to disclose information publicly and companies are reluctant to provide information voluntarily. As a result, the accounting profession is not strong in Japan and it has only played a minor role in regulating accounting and financial reporting as Doupnik and Perera state. Japan does not have a strong demand for accountants and accounting is viewed as a relatively low social status. However, the financial reporting standards by Japanese companies have been criticized for their failure to produce information in a transparent manner. In the mid-1990s, the Japanese government initiated a program of financi al reform, which included a series of major changes aimed at aligning Japanese financial reporting regulations. It can be said that Japan is a country with significant fraud and there have been financial deceptions comparable to the Bernie Madoff fraud. Most frauds that are found today took about two to three years to create. A large number of frauds started during the time that there was a lot of foreign investment in Japan with little research or due diligence. One notable scandal in Japan was one in which the Marubeni Corporation was involved in a fraud with other high-ranked political and business men, including the Minister of Finance Eisaku Sato and the chief of staff for the Japanese Air Self Defense Force, Minoru Genda. Another notable scandal that started in 1957 and was discovered on February 6, 1976 indicated that Lockheed had paid approximately $3 million in bribes to Kakuei Tanaka who was the Japanese Prime Minister. Tanaka was found guilty not of bribery, but for violations of foreign exchange control laws. He was sentenced to four years in jail, but was able to appeal. AN Empirical Analysis of Cultures Impact on Global Accountings Systems As previously discussed, the interpretation of justice is highly dependent upon culture. Along these lines, the role the accountant will play in maintaining justice will also depend upon culture. When analyzing an accounting system and its ability to maintain justice, it becomes evident that the highly affective cultural component may inherently foster corruption. To consider the amount of corruption that may lie within the cultural system of the accountant acting as a defender of justice, one will want to first take a global look at the relationship between culture and corruption. If there are certain cultural characteristics that drive corruption, then one could see how those characteristics mold accounting systems and interpretations of justice. This investigation could derive a profile of what accounting systems and perceptions of justice will in fact foster corruption, and thus, which cultures are more prone to corruption as a result of their accounting systems and concepts of justice. To analyze the relationship between culture and corruption, one would begin by compiling cultural measures. A widely used measure of cultural values is Geert Hofstedes Cultural Dimensions Framework. (https://www.geert-hofstede.com) Hofstede used five cultural dimensions to portray a country; Power Distance, Individualism, Masculinity, Uncertainty Avoidance, and Long-Term Orientation. Data was taken from 68 different countries and regions. Each dimension is measured on a 100 point scale with each side of the scale representing extremes. The Individualism dimension, for example, would represent a completely individualistic region with a score of 100 while a score of zero would represent a completely collectivist region. After a compilation of cultural values, one would then need to find reliable measures of corruption. For the purpose of this study Transparency Internationals CPI was used as the primary measure of corruption, with use of fraud per capita as a complementary measure to determine if the relationship between Hofstedes Dimensions and CPI was reasonable. The CPI is an annual report that demonstrates the perception of corruption found in the public sector of over 180 countries, and is determined via surveys and experts. The CPI measure, as discussed earlier in the paper, can be highly indicative of how corrupt a country is. The CPI is a 10 point scale where the highest scores are given to the least corrupt (New Zealand at 9.4) and the lowest scores to the most corrupt (Somalia at 1.1). (https://www.transparency.org/) The complementary resource of fraud per capita is a measure of the amount of frauds that occurred in a country per 1000 people. This data came from the Seventh United Nations Survey of Crime Trends and Operations of Criminal Justice Systems. (https://www.unodc.org/pdf/crime/seventh_survey/7sv.pdf). As stated before this measure was used to reinforce the relationships found between the comparison of Hofstedes dimensions and the CPI. A data table was compiled containing the 68 regions and countries with their respective scores on Hofstedes cultural dimensions and the corruption perception index, in addition to the amount of fraud per capita found in that region. To determine whether there was a correlation between the cultural values and corruption, an ordinary least-squares regression was performed using each cultural value as an independent variable (X-value) and the CPI score as the dependent variable (Y-value). The primary outputs of interest from the regression were the R2 value, T-statistic, and the P-Value. General definitions and guidelines for these values are given below: * The R2 Value represents the coefficient of determination. This value tells you what fraction of variation can be explained by a model. In other words, how well one variable (X) can predict another variable (Y). The size of significance depends on the circumstances. * Value of the t-statistic tells you how many estimated standard errors of the mean separate the mean of your sample from what the mean of the population would be, if the null hypothesis were true. (myweb.liu.edu/~nfrye/psy53/ch9.ppt) Basically the T-statistic tells you how different the relationships between variables are from a normal distribution, meaning the greater the value the greater the likelihood of accuracy in the correlation. A higher t-statistic implies strong coefficient accuracy, and a higher likelihood of correlation. * The p-value represents statistical significance, which describes how confident one can be that there is a correlation between each independent variable (X) and dependent variable (Y). More technically speaking the p-value is the measure of evidence against the null hypothesis (there is change or effect in the dependent variable resulting from the independent variable), meaning the lower the p-value the more confident one can be in the correlation. Typically, and for this analysis p-values less than .05 are deemed significant. In summary, these three values, the R2, t-statistic, and p-value, give the analysts ability to determine the accuracy and confidence of the correlation between variables, thus in our case the correlation between Hofstedes cultural values and level of perceived corruption. Hofstedes Dimensions Regressed Against the CPI Power Distance Hofstedes power distance represents the extent to which the less powerful members of organizations and institutions (like the family) accept and expect that power is distributed unequally. (https://www.geert-hofstede.com/) The higher a country/region ranks on this scale the more likely they are to respect the power hierarchy of superiors. A regression of the regions power distance score against their respective CPI ranking revealed the following statistics: R2 Value: 45% (0.449257452) T-Statistic: 7.34 (7.337452412) P-Value: 4.05E-10 (.00000000040557) The R2 Value demonstrates that around 45% of the time power distance can predict the CPI score. This is a fairly significant percent and would indicate that the power distance dimension could be a good predictor of corruption. The t-statistic of 7.34 indicates that there is reasonable evidence that the correlation is accurate as it is above the 2.0 t-statistic threshold. The p-value of .000000004 is much less than the .05 p-value threshold which provides strong confidence in the correlation. The regression plot seen in Figure 1.1 below shows the distribution of plot points and the trend line. This trend line indicates the direction of the correlation. Individualism Hofstedes individualism dimension represents the degree to which individuals are integrated into groups. On the individualist side we find societies in which the ties between individuals are loose: everyone is expected to look after him/herself and his/her immediate family. On the collectivist side, we find societies in which people from birth onwards are integrated into strong, cohesive in-groups, often extended families (with uncles, aunts, and grandparents) which continue protecting them in exchange for unquestioning loyalty. (https://www.geert-hofstede.com/) The higher a country/region ranks on this scale the more individualistic they are. The lower a country ranks the more collectivist they are. A regression of the regions individualism dimension against their respective CPI ranking revealed the following statistics: R2 Value: 44% (0.438768910732183) T-Statistic: 7.18 (7.18321774352694) P-Value: 7.64E-10 (.000000000764284158685651) The R2 value demonstrates that around 44% of the time the individualism dimension can predict the CPI. This is a fairly significant percent and would indicate that the individualism dimension, to a similar extent of the power distance dimension, could be a good predictor of corruption. The t-statistic of 7.18 indicates that there is reasonable evidence that the correlation is accurate as it is above the 2.0 t-statistic threshold. The p-value of .000000008 is much less than the .05 p-value threshold which provides strong confidence in the correlation. The regression plot seen in Figure 1.2 below shows the distribution of plot points and the trend line. This trend line indicates the direction of the correlation. Masculinity Hofstedes masculinity dimension refers to the distribution of roles between the genders which is another fundamental issue for any society to which a range of solutions are found. (https://www.geert-hofstede.com/) The higher a country/region ranks on this scale the more masculine they are, meaning they are more assertive and materialistic. The lower a country ranks the more feminine they are, indicating a more modest and caring attitude. A regression of the regions masculinity dimension against their respective CPI ranking revealed the following statistics: R2 Value: 2% (0.0209165330555311) T-Statistic: 1.19 (1.18742710960879) P-Value: 0.24 (0.239315245832292) The R2 value indicates that around 2% of the time the masculinity dimension can predict the CPI. This is not a significant percentage and would indicate that masculinity is not a good predictor of corruption. The t-statistic of 1.19 indicates that there is a lack of evidence that the correlation is accurate as it is below the 2.0 t-statistic threshold. The p-value of 0.24 is also larger than the 0.05 p-value threshold which provides very little confidence in the correlation. The regression plot seen in Figure 1.3 below shows the distribution of plot points and the trend line. This trend line indicates the direction of the correlation. Uncertainty Avoidance Index Hofstedes uncertainty avoidance index deals with a societys tolerance for uncertainty and ambiguity; it ultimately refers to mans search for truth. It indicates to what extent a culture programs its members to feel either uncomfortable or comfortable in unstructured situations. (https://www.geert-hofstede.com) The higher a country/region ranks on this scale the more risk adverse they are, demonstrating they prefer structure and specificity such as rules and regulations and are more emotion driven. The lower a country ranks the more comfortable they are with unstructured situations and have a higher risk appetite. They are not as concerned with the ambiguities of life. A regression of the regions uncertainty avoidance dimension against their respective CPI ranking revealed the following statistics: R2 Value: 6.8% (0.0677077506253647) T-Statistic: 2.19 (2.18934963896892) P-Value: 0.032 (0.0321126251698556) The R2 value indicates that around 6% of the time uncertainty avoidance can predict the CPI. While this is superior to the masculinity dimension, it is not a significant percentage and would indicate that one would not want to rely on uncertainty avoidance to predict corruption. The t-statistic of 2.19 indicates that there is some evidence that the correlation is accurate as it is slightly above the 2.0 t-statistic threshold. The p-value of 0.032 is less than the 0.05 p-value threshold which provides some confidence in the correlation. The regression plot seen in Figure 1.4 below shows the distribution of plot points and the trend line. This trend line indicates the direction of the correlation. Figure 1.4 represents the fact that there is some correlation between the uncertainty avoidance and corruption. The t-stat and p-value portray the accuracy of the correlation and the confidence one can place in it, however the correlation itself is not strong or significant enough to gain much merit. However, if one had to make a judgment from the graph they may lean slightly toward the idea that the more avoidant a country is of uncertainty the more prone they are to corruption. Long-Term Orientation Hofstedes fifth and most recent dimension is long-term orientation which basically indicates whether or not a cultures tendency to focus on the future or on the now. During analysis, regression was performed on this value, however only 23 countrys were assigned a value for this dimension making the sample significantly smaller as compared to the previous. While none of the regression statistics were significant (R2 = 2.2%, T-Stat = .76, P-Value = .46), one may feel uncomfortable theorizing on how this cultural dimension impacts corruption. The statistics will be included in following analyses; however, they will hold little weight in the final assumptions made on the impact of culture on accounting systems and the perceptions of justice. Fraud per Capita Analysis Fraud per capita was available for 38 of the regions covered by Hofstedes cultural dimensions. As mentioned above, fraud per capita was utilized as a comparative tool to see if the cultural dimensions that correlated with CPI would also correlate with fraud per capita in a relatively similar manner. The Table 1 below shows each of Hofstedes cultural dimensions and their respective CPI and fraud per capita values. Table 1 R2 (CPI) R2 (FPC) T-Stat (CPI) T-Stat (FPC) P-Value (CPI) P-Value (CPI) Power Index 0.449 0.189 7.337 2.853 0.000 0.007 Individuality 0.439 0.218 7.183 3.123 0.000 0.004 Masculinity 0.021 0.001 1.187 0.220 0.239 0.827 Uncertainty Avoidance 0.068 0.020 2.189 0.837 0.032 0.408 Long-Term Orientation 0.022 0.166 0.757 1.669 0.456 0.117 Table 1 demonstrates in bold the statistics that would be deemed significant in relation to commonly held thresholds discussed in the Analysis as follows: R2 15-40% (Case to case basis) T-Stat 2.0 P-Value 0.05 Cultural Impact on Corruption: Conclusion As mentioned in the analysis it would appear that the two cultural dimensions that most drive and or impact corruption would be Hofstedes power distance and individualism. Based on this and the relationship directions indicated in the linear trend graphs, one could reach the following conclusions: * The greater the inequality, and furthermore the greater the acceptance and respect of that inequality, the greater the chance for corruption * The larger the focus on the organization (the group), and the less concern for individual goals, the greater the chance for corruption To ensure that these assumptions are not completely independent from each other in their impact, a multivariable regression was run with these two cultural dimensions against CPI. The regression results were as follows: R2 Value: 55% (0.551249967178789) T-Statistic: 3.84 (3.84360352599126) P-Value: 0.00028 (0.000278186657268688) The R2 value of 55% is greater than either of the individual R2 values found in the single variable regressions. The t-stat and the p-value are also significant, indicating that these two values together, will be the best predictor of corruption in a culture. Corrupt Accounting Systems Using the power distance dimension coupled with the individualism dimension, one could profile an accounting system that would be vulnerable to corruption. First one can look at the characteristics of an accounting system resulting from a cultures high power distance. Accounting systems will be developed to reflect a highly rule based system as opposed to a principle based system. The accounting system will also reflect a strong hierarchy where lower level employees will have little or no say in the development or management of the accounting system. The reporting will be primarily be for use by the higher-ups, and lower level employees will not oppose their superiors even if problems arise, thus authority may be required at various levels within the system. Next, one must look at the impact a high collectivist culture will have on the accounting system. The system will be integrated to serve the whole society, and thus will be highly impacted by the beliefs and the views of the soc iety within which it operates. Thus if there is a national religion or deeply seeded traditions they will govern the development and operation of the accounting system. Loyalty to the societys value (religion, government, tradition, etc) will always supersede personal objectives and each employee will accept and respect other employees and superiors. Why Do these Accounting Systems Enable Corruption? With the knowledge of what cultural dimensions impact corruption, and more so how these dimensions affect accounting systems and what these impacts are, one could delve deeper to get an understanding of why these factors foster corruption. The high power structure allows the important decisions to be made from the top. These decisions will not be opposed as employees will do as they are told even if it may seem wrong. The collectivist dimension only furthers this sentiment as they will follow their superiors orders in order to do what is best for the whole (be it the organization or the society). Arab countries for example have these two dimension values (high power distance and low individuality) as they answer to their highest authority, Allah and the Quran. The Arab countries may perform accounting practices that the U.S. deems corrupt; however they may feel as if their actions are ethical and or moral because they serve a higher power. The collectivist culture also provides shel ter for corrupt activities as employees will save face and protect one another as they work together for the whole. Collusion makes corruption significantly harder to detect. In addition, if corruption is detected, high power/collectivist societies will be more prone to cover up corruption in order to preserve the corporations status or relationship with higher authority. This can be seen by looking at specific countries, such as Malaysias low likelihood to report on corruption (discussed earlier) as a result of their high power distance and collectivist nature. Examples of which countries are most prone to fraudulent accounting are shown below in Figure 3.1. This figure contains the 10 countries that fit the high power distance, low individuality criteria. Some of the countries found in Figure 3.1 were, along with their corruption transgressions, described in detail already in this paper. The findings mirror each other, lending credibility to the fact that cultural impacts on accounting systems can adversely affect the ability of an accountant to act as the defender of justice. Conclusion To understand the relationship between the accountant and the concept of justice, one must consider many diverse dimensions. The extent of consideration needed will encompass the understanding of culture, regulatory environments, economic markets, political forces, and the schools of thought that make up the context in which the relationship is cultivated and maintained. By assessing these factors, it becomes easier to understand what kind of accounting systems exists and how they impact the ability of the accountant to function as a defender of justice. These impacts will include the way justice is interpreted and how and to what extent it is enforced. When analyzing the aspects of each dimension, one can perceive what drives adversities of justice and subsequently understand why and how these drivers allow injustice to arise. Thus, the ability of an accountant to act as a defender of justice will rely not only upon his or her skill set, but more importantly the framework in which s aid skills are applied. Works Cited ACFE Association of Certified Fraud Examiners (2008) Report to the Nation https://www.acfe.com/documents/2008-rttn.pdf Audits find fraud is rampant among Chinese businesses https://www.asianresearch.org/articles/1835.html Ball, Ray. Making Accounting more International: Why, How, and How Far will it go? Ball, Ray, Ashok Robein, and Joanna Shuang Wu. Incentives versus standards: properties of accounting income in four East Asian countries. https://faculty.chicagobooth.edu/ray.ball/research/Papers/2003%20Incentives%20versus%20Accounting%20Standards%20-%20East%20Asia.pdf Bloomfield, Robert J. (2008) Accounting as the Language of Business. Accounting Horizons Corben, Ron. Thailands Tax Fraud Verdict Markets New Trend.' https://www.radioaustralia.net.au/programguide/stories/200808/s2323048.htm Doupnik and Perera, International Accounting, 1/e , © The McGraw-Hill Companies, Inc., 2007, Chapter 5 Forensic accounting helps prevent commercial fraud https://www.archive.org/details/ForensicAccountingHelpsPreventCommercialFraud-CareerTimes Hanlin, William A. Jr. (2004) Fraud Prevention: What are we waiting for? Journal of Forensic Accounting https://www.statsoft.com/textbook/esc.html#What is statistical significance (p-level) https://devdata.worldbank.org/DataVisualizer/ https://dss.princeton.edu/online_help/analysis/interpreting_regression.htm#r2 https://www.childrens-mercy.org/stats/definitions/pvalue.htm https://www.bionicturtle.com/learn/article/how_to_use_excels_linest_function_to_return_multivariate_regression_10_min_ https://www.geert-hofstede.com/ https://www.google.com/publicdata?ds=wb-wdimet=ny_gdp_mktp_cdtdim=trueq=global+GDP#met=ny_gdp_mktp_cdidim=country:USAtdim=true https://www.jerrydallal.com/LHSP/student2.htm https://www.cmh.edu/stats/definitions/tstat.htm Ibrahim, Mohd Sarif, and Mazni Abdullah, An Overview of Forensic Accounting in Malaysia, July 2, 2007, https://www.docstoc.com/docs/15044985/AN-OVERVIEW-OF-FORENSIC-ACCOUNTING-IN-MALAYSIA KPMG: Fraud and Misconduct survey in Hong Kong 2006 Findings, https://www.kpmg.com.hk/en/virtual_library/Financial_advisory_services/2006fraudSurvey.pdf Lague, David and Susan V. Lawrence, White-Collar Crime in China : Rank Corruption https://www.fsa.ulaval.ca/personnel/VernaG/EH/F/noir/lectures/white-collar_crime_in_china.htm Leuz, Christian. Feeling burned by Accounting Scams in the US? Just look over seas. https://knowledge.wharton.upenn.edu/article.cfm?articleid=585 Lewis, Leo. Lawyers sound alert about rising Japanese fraud. https://business.timesonline.co.uk/tol/business/markets/japan/article6261356.ece Lin, Anthony, Punishing white collar crime, Chinese Style. 16 Jan 2009 https://ww.legalweek.com/legal-week/blog-post/1531524/punishing-white-collar-crime-chinese-style Lockheed bribery scandals. https://en.wikipedia.org/wiki/Lockheed_bribery_scandals Malaysia charges 3 in Transmile Accounting Fraud Case. https://goliath.ecnext.com/coms2/gi_0198-411784/Malaysia-charges-3-in-Transmile.html Sandel Michael J. (2009) Justice à ¢Ã¢â€š ¬Ã¢â‚¬Å" A Reader Sandel, Michael J. (2009) Justice à ¢Ã¢â€š ¬Ã¢â‚¬Å" Whats the Right Thing to Do? Singapore 2007 Crime and Safety Report, Singapore https://www.osac.gov/Reports/report.cfm?contentID=63288 Singapore monk gets 10 months for fraud, https://www.chinapost.com.tw/asia/singapore/2009/11/22/233787/Singapore-monk.html Transparency International, Persistently high corruption in low-income countries amounts to an ongoing humanitarian disaster https://www.transparency.org/news_room/latest_news/press_releases/2008/2008_09_23_cpi_2008_en

Analysis Of The Movie Ava - 1501 Words

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Deadly choices offers an effective path to help Indigenous people reconnect to their land, culture and beliefs through the identification of the breakdown of spiritualityRead MoreWays Of Being By Indigenous People943 Words   |  4 PagesWays of Being Indigenous people believe that they are part of the existing entities and have rights to earned and bestowed the resources to country, self and others (Martin Mirraboopa, 2003). They thought that physical world is co-existed with human world. So that they must protect the physical world as their guardians (Martin Mirraboopa, 2003). Their ways of being also change when the relations change among the people and amongst the entities. The experiences of one is for all and the experiencesRead MoreThe South West Corner Of Wa1042 Words   |  5 Pagestribes. They would also hold ceremonies and significant celebrations there. Both men and women from the Nyungar tribes would have scarification on their back, chest, arms and legs, as these were traditional rites of passage. Unlike most Aboriginal Australians, Nyungars did not perform circumcision or sub-incision on their children. The first European settlements arrived in the area around 1829, and with them the beginning of change and loss for the Nyungar people (Municipal Heritage Inventory, Sept.Read MoreAustralian History : Australia s History762 Words   |  4 Pagesis shared between both Aboriginal and non-Aboriginal Australians and that the country actively acknowledges the fact that the first people who inhabited this country were Aboriginals. Professor Mick Dodson, who was the Australian of the year in 2009 stated the fact that Indigenous Australians are still affected by what happened to their ancestors back when the first fleet arrived. Dodson continued to explain that people who have little knowledge of Aboriginal history wouldn t understand the painRead MoreThe Protection Of Aboriginal State Wards1697 Words   |  7 PagesSource 1 : This is a primary source as it was taken in April 1937. This image shows was how the Aboriginal communities were made to dress civilly due to the assimilation policy. They were made to practices of their culture and adopt the ethnicity and lifestyle of the white Australian Source 2: This is a primary source of Aboriginal state wards pictured around 1930’s. During the time of stolen generation as young children were taken from their families. They dressed in a more formal way. TheyRead MoreAustrali A Different Perspective On Australian History Past And Present985 Words   |  4 PagesAustralian Indigenous Education has exposed me to a different perspective on Australian history past and present. During this unit, I have been provided with the opportunity to develop a better understanding of what is typical stereotyping of Aboriginal culture, origins and history. My knowledge has broadened from Aboriginal people are typical in non-education and not wanting to learn, alcoholics and ‘bad’ people. In fact, Aboriginal people are misunderstood due to the myths and stories that haveRead MoreIndigenous Peoples Are Distinct Groups With Their Own Unique Cultures1746 Words   |  7 Pages Indigenous peoples are distinct groups wit h their own unique cultures and have remarkable values in societies. So like every peoples they also need to enjoy and go on to their kids their histories, customs, languages, methods of internal authority, spiritual practices, beliefs and all else that makes them who they are. They need to have the rights to pray on their hereditary lands without finding that those areas have been uncovered to develop a gold mine, fenced off to make

The Mona Lisa World

The Mona Lisa World-Famous Painting Essay Leonardo da Vincis Mona Lisa is the most famous painting in the world. It was started on 1503 and completed on 1517. It is the greatest painting of the renaissance times. Right now is sitting behind bullet-proof glass at the MusAÂ ©e du Louvre in Paris, France. The small portrait attracts around six million visitors per year. Why is it that this is the most famous painting of the renaissance? Have you ever got something stolen or lost and then really wanted that thing back? Well thats what happen to this famous painting of Mona Lisa. The Mona Lisa was stolen from the Salon Carre in the Louvre. In August 1911, an Italian employee at the museum named Vincenzo Peruggia took the painting off the wall and walked out. His plan was to return the Mona Lisa to Italy where it belonged, but the police caught him after two years, and the painting was recovered and returned to France on December 30, 1913. Like I was saying something was lost and then you found it, the thing becomes valuable so did the painting. Since the Mona Lisa was stolen it attracted more people, eventually it became even more famous. When I found the painting of Mona Lisa was stolen. I was shocked because how could you let something valuable get stolen. So later when I found out about how and who stole it, I thought it was an inside job because the museum wanted to have it stolen so they could attract more attention. The reason I thought of that was because there is no way you could hide a painting and walk out of a building with tight security. I am not sure a hundred percent if it was an inside job or not. I sure do know it got a lot of attention when it was stolen which then later when it was found people that gave attention to it. People also visit Museum du Louvre museum just to Mona Lisa because it was made by Leonardo Da Vinci. Leonardo was one of the best people from the renaissance times, because he had achieved the renaissance goal of doing many things and exceeding in all. Since hes a good artist so people go see it just think of it like this, see we always buy stuff from companies that are famous and good like Apple. We buy our phones from apple because we think there good which makes it even more famous and thats how paintings are we see them and they get famous. It also gives people ideas what the artists though like and what tools they had to use before. Replicas of Mona Lisa have also made it famous. There are replicas that look just like it and that are a funny version of it. This promotes the real Mona Lisa because people try to understand where the body came from if it is a funny version where the real version it might inspire to learn about it because the smile on the face of Mona Lisa is mysterious, and some want to find out why shes smiling. It promotes the renaissance also because some people want to learn about when it was made and what was around that time. So replicas and other copies of Mona Lisa are really helping to promote the real one. In fact I really like the idea of replicas of Mona Lisa because you can have one in you room see it everyday whenever you want instead of going all the way to Museum du Louvre museum in France. These are my main ideas of what I think made it the worlds most famous painting from the renaissance. Finding something that is really old and valuable or something you have lost gets a lot of attention just like Mona Lisa did when it was found again after somebody stole it. .u7f6f090ed4010c5d5b128a07e366d6f7 , .u7f6f090ed4010c5d5b128a07e366d6f7 .postImageUrl , .u7f6f090ed4010c5d5b128a07e366d6f7 .centered-text-area { min-height: 80px; position: relative; } .u7f6f090ed4010c5d5b128a07e366d6f7 , .u7f6f090ed4010c5d5b128a07e366d6f7:hover , .u7f6f090ed4010c5d5b128a07e366d6f7:visited , .u7f6f090ed4010c5d5b128a07e366d6f7:active { border:0!important; } .u7f6f090ed4010c5d5b128a07e366d6f7 .clearfix:after { content: ""; display: table; clear: both; } .u7f6f090ed4010c5d5b128a07e366d6f7 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u7f6f090ed4010c5d5b128a07e366d6f7:active , .u7f6f090ed4010c5d5b128a07e366d6f7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u7f6f090ed4010c5d5b128a07e366d6f7 .centered-text-area { width: 100%; position: relative ; } .u7f6f090ed4010c5d5b128a07e366d6f7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u7f6f090ed4010c5d5b128a07e366d6f7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u7f6f090ed4010c5d5b128a07e366d6f7 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u7f6f090ed4010c5d5b128a07e366d6f7:hover .ctaButton { background-color: #34495E!important; } .u7f6f090ed4010c5d5b128a07e366d6f7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u7f6f090ed4010c5d5b128a07e366d6f7 .u7f6f090ed4010c5d5b128a07e366d6f7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u7f6f090ed4010c5d5b128a07e366d6f7:after { content: ""; display: block; clear: both; } READ: Futility in World War One Poetry EssayLeonardo Da Vinci was one of the best artists during that time so why wouldnt you want to see how people his paintings and inventions so they can see what kind of tools they used in those times. Which I think is really good if your into being a historian or an a artist, or other people see it for fun. A copy of something that is valuable makes it a lot famous and plus the copies are cheaper but it makes you feel like you have it. I personally think Mona Lisa is a great painting and has a lot of mystery to it because nobody knows why she is smiling and who she is.

T.S. Eliot-Imagery And Preludes Essays - Eliot Family, New Criticism

T.S. Eliot-Imagery And Preludes T. S. Eliot ? Imagery of Preludes In T. S. Eliot's poem Preludes he portrays the alienation of the individual from society. His imagery is sharp and clear and he uses many techniques to achieve this. A clear description of what something is, can be pictured in the mind by his precise use of imagery. For example, the words, withered leaves?(7) gives a clear image, as does, dingy shades?(22). The effect is achieved through descriptions of the human influence, word choice, syntax, and rhythm. Eliot uses descriptions like, ?the faint smell of beer?(15). This definitely brings a smell to your mind. The first stanza begins with a familiar setting, a winter evening?(1). This is associated with a lack of growth and a loss of vitality. It also describes death and desolation. This does not last long when we are confronted,? with smells of steaks in passageways?(2) paints a picture of a polluted and mundane environment. The precise use of descriptive words composes this mood of decline and despair. As seen when you read ? ?the burnt-out ends of smoky days?(4). The mood is vital to understanding Eliot's vision of anguish and despair of the individual that is alienated from society. These moods are expressed throughout with the careful use of imagery, diction and repetition. His distinctive syntax and use of rhythm also enhance the effects of his poetry. Only in stanza III does he actually describe a person and not a body part, as Ratza 2 he does in the stanzas before and after. Example of this is ?withered leaves about your feet?(7), and ?one thinks of all the hands?(21). He also uses the human presence to describe them in the poem, an example of this is, ?the smell of steaks?(2) and ?to early coffee-stands?(18). He makes inanimate objects the topic of his sentence and more important then the people, for example ? The winter evening settles down/ With smell of steaks in passageways.?(1-2). He makes the winter evening the topic of the sentence, not the human presence. In ?of withered leaves about your feet/ and newspapers from vacant lots(7-8), he makes the non-living, unimportant objects, the focuses of his sentences. Most of the poem is described outside, ?the winter evening(1) where it is cold and desolate. In stanza III we go inside, where it proves that it is no cleaner, ?or clasped the yellow soles of feet/ In the palms of both soiled hands?(37-38), than outside. Eliot writes of how the world is suffering and how nothing was done by them to deserve this with ?wipe your hand across your mouth and laugh;/ The worlds revolve like ancient women/ gathering fuel in vacant lots?(52-54). Eliot has created a world of ugliness, dirt, and darkness. He uses many forms of imagery to convey this scene to the reader. He uses word choice, literal imagery, description of human extremities and presence, and rhythm. T.S. Eliot writes about a world of suffering and hopelessness and creates a physically powerful emotion with his readers that they feel the desperation of the world, through his imagery. English Essays

Black Sabath essays

Black Sabath essays Jenny dont know what love is. But really Jenny is the one that doesnt know what love is. Then Jenny starts to try to get a ride She is running away from Forrest. Then Forrest tells her he is going to Vietnam. Jenny stops and looks at him then tells him not to be brave if youre in trouble or danger run. Forrest writes her letters everyday and then he signs every letter with Love Forrest. But Jenny sends them all back. Well he is there Jenny gets into more bad relationships and drugs. Forrest and Jenny meat again when he is saying something with Abby. They run to each other she yells Forrest and then he shouts Jenny. That night Jenny Shows Forrest around Washington DC. Then they go to the Black Panther place Jennys boy friend hits her Forrest kicks his ass and gets them thrown out they walk all night and talk like old times. Jenny says you look handsome in that uniform. Jenny is a hippie and starts to use LSD and other drugs. The next day she goes to leave her old boyfriend. Forrest says come to home to Alabama and Jenny says we live two very different live then Forrest gives her his medal. Jenny says this is yours but then Forrest says I just did what you told me to do Jenny thats how I got it. Jenny says you r to good to me Forrest. Forrest looks at Jenny in a loving way as she gets on the bus and gives Wesley the evil eye. She goes through many bad relationships get a black eye from one of her boyfriends. Starts doing heroin and cocaine. Almost kills herself then she finally realizes she cant do this anymore. So she goes to live with Forrest in Green Bow. They go for a walk one day and come to Jennys old house Jenny stops it gets windy and then she starts throwing rocks and then she throws her shoes at it. Falls to the ground and starts to cry. They go back home it is New Years now. Forrest tells Jenny I love you and she says you dont k...

Discussion 4 Assignment Example | Topics and Well Written Essays - 250 words - 2

Discussion 4 - Assignment Example For the second idea, Cose gives the fact of the passing of the McCarran-Walter Act in 1952 which removed racial restrictions in U.S. citizenship and its connection to the blurred definition of whiteness (113). How article supports its side of the issue: The article supports its side by using anecdotal experience and personal analysis of the present vagueness and purposes of America’s White Identity and by offering historical examples and law that assert the difficulty of defining and defending whiteness. Holes in arguments: Cose fails to acknowledge and to respond to counter arguments, specifically that immigration trends do have biased racial and ethnic beliefs and practices that challenge America’s White Identity. Good counterarguments: A good counterargument is: 1) Immigration trends do challenge America’s White Identity because of intermarriage and 2) Immigration dilutes whiteness boundaries through diversity in public institutions. Examples of bias, propaganda: Cose fails to analyze the underlying racism and ethnocentricism that come with the formation and protection of America’s White Identity, which can either be seen as a bias for non-whiteness or simply a propaganda to disregard racism in immigration. I agree that immigration patterns challenge America’s white identity because of intermarriage that reduces white homogeneity, and because immigration improves diversity in American society, which reduces the relevance of defining and promoting a white American identity. First, intermarriage across racial and ethnic groups makes it harder to define what is white. By category, a white second-generation American with a dark Hindu mother and a white Latino father, for instance, is white and not white, depending on how he explains his identity. Intermarriage blurs the concept of whiteness in American identity. Second, immigration improves diversity in American society which makes whiteness

Poverty in India Research Paper Example | Topics and Well Written Essays - 2750 words

Poverty in India - Research Paper Example About 29% of the population lives below the national poverty line; other estimates2 that are the indication of the current situation of India which will be used for further analysis of the situation include the infant mortality rate is 62 per 1000 births; child malnutrition for under 5 years old is 47%; around 86% people have access to an improved water source, and literacy is supposed to be around 61%. India was basically an agriculture based economy, in the year 2005, agriculture's proportion to GDP has been declining as the economy is progressing and agriculture was 18.3% of GDP and showed a growth was 6% year on year basis, industries' contribution was 27.3% and it posted a growth of 9.4% in which manufacturing grew at a rate of 9.1% whereas services now comprises more than half of GDP by contributing 54.4% to GDP and growing by 9.9%. Today, India faces problems such as escalating population and growing income inequalities; thus poverty remains quite a serious problem; although some social and demographic factors might seem to show some positives when compared over the years since India's independence in 1947 from the British rule. India: Poverty Retreats with Globalization's Advance (Nayar)3 suggests that with globalization of the world and the opening doors of the economy, India has shown a considerable growth has improved its own economic position. The reason for this is attributed to the deregulated policies that have now welcomed the multinationals to the country which has spurred the growth, employment, foreign direct investment into the boundaries of the country. But, the author still argues that with all the changes or step towards improvement is not quite visible in the masses of the country; that is the effect is not quite trickled down to the lower economic classes and only the top 20% have been benefiting from it. Though much of deregulation and liberalization have occurs but measures that are most reflective of poverty reduced situation has not shown quite remarkable improvements as reflected by calorie intake etc. Strategies for Combating Poverty in India, as mentioned earlier that the biggest challenge countries like India are facing today are to combat poverty; this article also highlights the same issue and discusses some of the ways poverty can be tackled in India. The article pinpoints that it is the policies of the government, and its priorities that are irrational and misplaced respectively; therefore, government over these last many years has failed to get rid of such a menace from the country. According to the author is important that the government should channel national resources in the right manner and to the desired objectives; first recommendation relates to unemployment, and suggestion is made regarding the law which should guarantee employment to be enacted, and if the state fails to provide employment then minimum wages in lieu should be paid to the unemployed too. Next, it suggests that for people it is necessary to develop skills, increase their productivity in areas inclu ding, health, education, agriculture, infrastructure, technology etc. because according to the author poor are poor because they lack such skills and there is no focus on their skill development. Poverty in India (Jaya)4 states the measures of poverty in India. The article points out that the most popular estimate of poverty measure is by making use of household consumer

Assessment for Learning Essay Example for Free

Assessment for Learning Essay The Assessment Reform Group (2002) identifies ten principles to guide classroom practice in assessment for learning . Choose five of particular relevance to your practice and evaluate them in relation to the pupil experience in your school. Assessment for learning (AFL) is the process of seeking and interpreting evidence for use by learners and their teachers to decide where the learners are in their learning, where they need to be and how to achieve their goal. Black and William (1998) in their research on the use of formative assessment in the classroom found ten principles of assessment which guide classroom practice in AFL. (Assessment Reform Group, 2003) The school I work in is a city based multi cultural school. UIS caters for children from all backgrounds and inclusion is of importance to our setting. I work in key stage 1 as a HLTA. I do PPA cover throughout the year 1 classes and I cover when a teacher is away wherever possible. The subjects I teach are the foundation subjects which are History, Geography, R. S and Music. I plan, implement and assess these subjects. In UIS, we believe that effective assessment provides information to improve teaching and learning. To do this in our school, we undertake two different but complementary types of assessment: assessment for learning and assessment of learning Assessment for learning (formative assessment) involves the use of assessment in the classroom to raise pupil achievements. It is based on the idea that pupils will improve most, if they understand the aim of their learning, where they are in relation to this aim, and how they can achieve this aim i.e. to close the gap in their knowledge. Assessment of learning (summative assessment) involves judging pupils’ performance against national standards. Teachers may make this judgement at the end of a unit of work, a term, a year, or if a key stage. We give our children regular feedback on their learning so they understand what it is that they need to do better. Research has shown that their involvement in the review process raises standards, and that it empowers pupils to take action towards improving their performance. The objectives of this assessment are: to enable our children to demonstrate what they know, understand and can do their work; to help our children recognise the standards to aim for, and to understand what they need to do next to improve their work; to allow teachers to plan work that accurately reflects the needs of each child; to provide regular information for the parents and carers that enables them to support their child’s learning; to provide the head teacher and governors with information that allows them to make a judgement about the effectiveness of the school. To support our teaching, we use the Early Years Foundation Stage guidance, the Primary Framework literacy and mathematics schemes of work based on National Curriculum objectives. We assess children at the end of each unit of work to help us identify each child’s level of attainment. The first principle that I will be discussing is that assessment for learning should be part of effective planning of teaching and learning. The teachers plan their lessons with clear learning objectives. We base these upon the teacher’s detailed knowledge of each child. UIS strive to ensure that all tasks set are appropriate to each child’s ability. Our lesson plans make clear the expected outcomes of each lesson. (Appendix 1) Teachers always share the lessons learning objectives with the children as the lesson begins. They also indicate the way in which the activity is linked to the learning objective, and the criteria against which the work will be judged which is the success criteria. Teachers ask well phrased questions and analyse pupils’ responses to find out what they know, understand and can do, and to reveal their misconceptions. We identify those individual children who do not achieve, or exceed, the expected level for the lesson, and we use this information when planning for the next lesson. Targets are set for end of Key Sage 1 and approved by Governors and the local Authority. UIS set year group targets in Mathematics, Reading and Writing for all our classes, during each academic year. These are expected levels of achievement reached by the end of the year for the majority of children and the more able in class. In Foundation1, staffs know that the next step children need to take is through systematic observation. These are shared with parents and talked through with children where appropriate. In Foundation 2 children have individual reading targets and group writing targets. In Key Stage 1 all children have individual and group targets in reading, writing and maths. Children’s targets are passed over to parents and carers, the progress of each child at the end of each term is reviewed, and revised targets are set. UIS recognise various methods of assessing a child’s learning. The type of assessment that our school make varies from subject to subject. We assess informally throughout the term, based on observations made by teachers or support staff. Every week I annotate assessment of the class I teach on my plan(appendix 2) and at the end of term fill out the assessment sheet. (Appendix 3) These observations are recorded in a variety of temporary formats, such as post-it notes, and are used to inform the Foundation Stage Profile or National Curriculum levels. We take the objectives for individual lessons from the board learning objectives within the school’s curriculum plan. These in turn reflect the demands of the National Curriculum / EYFS. The teachers record the progress of each child against these board objectives. This enables them to make a  judgement about the work each child in relation to national standards and allows them to monitor the progress of each child. Each teacher passes this information on to the next teacher at the end of each year. ` Teachers can review the rate of progress by looking at work in pupils’ folders or exercise books and by the marks in the record books. They can then use this to adjust day to day teaching and plan further work. One way to improve manageability would be to make a note only of those pupils who achieve significantly above or below the expected outcomes of a task’ (QCA, p. 3). The second principle that I will be discussing is how assessment for learning focuses on how students learn. ` If children don’t learn the way we teach perhaps we should teach the way they learn (Eppig, 1981). ’ The process of learning has to be in the minds of both the learner and the teacher. Assessment for learning helps those pupils, who do not always find learning easy, to make progress. ‘Planning for personalised learning focuses on what teachers need to do ,individually and collaboratively ,to develop assessment for learning and personalise learning by establishing supportive conditions for learning’(AFL,Primary Framework). When we do our assessment of a lesson we have to consider the different styles in which pupils learn. Day to day assessments is an on going and essential part of teaching and learning. Teachers and children continually reflect on how learning is progressing, see where improvements can be made and identify the next steps to take (national strategies standard) . When undertaking assessment of pupils, teachers use their knowledge of individual children in deciding on how to go about assessing the pupil. `Research on grading pupils, shows that children are less motivated and often demoralised when they are continually compared to each other. They need to know the criteria for the next level above ,but they do not need to know what that level is called. (Clarke,2001,p. 74)’ We have to consider the nature and level of support that the pupil receives as part of a normal classroom routine. The tasks and assessments are intended to assess a child’s ability in fair and a comparable way. If a child is a visual learner and for the assessment to be fair to him we adapt the test by having pictures inserted as well as questions. For those children that are auditory learners we read out the questions to the whole class and this enables them to fulfil their learning style. In our setting we have a working wall where the children are able to see what the objective and the success criteria of the lesson are. Appendix 4 On the working wall for the visual learner, we have two eyes to show what the teacher is looking for and ears to show the children to listen. For those children where English is an additional language we have support staff that are available while the test is taking place, so the staff can help where appropriate. Our school aims to be an inclusive school. We actively seek to remove the barriers to learning and participation that can hinder or exclude individual pupils, or groups of pupils. We achieve educational inclusion by continually reviewing what we do, by monitoring data, and through asking ourselves questions about the performance of these individuals and groups of pupils. In our setting there is a boy that is very able but his writing skills are very poor. His fine and gross motor skill are underdeveloped so to get the best out of him, he does all his work on the computer which is then assessed. Children that are on the S. E. N . register have their own I. E. P. ’s to work from with their allocated support staff, once their target is achieved they move on to the next target from their P-scales. The third principle that I would like to discuss is that assessment for learning should be recognised as central to classroom practice. Tasks and questions should prompt learners to demonstrate their knowledge, understanding and skills. In our setting assessment for learning is recognised as central to classroom practice. In the Foundation unit the teachers usually plan the lesson with the ideas given by children. On a Friday afternoon the teacher has circle time with her class where she starts off with a basic topic and the children then give ideas on what they would like to do around the topic. In considering the ideas of the children it prompts the learners to learn and helps with the ongoing of assessments. I did a lesson on electricity in a year2 class which I was covering . In order for me to assess the children I asked a lot of open questions which prompted them to answer. The open questions gave the children the opportunity and encouraged them to think beyond the literal. ‘Research on wait-time showed that teachers need to leave five seconds after asking children a question, to allow them to respond. This is the optimum time it takes to process the question to formulate the answer (Clarke, 2001. p. 87). After having watched the classroom experiment I was able to take on board the idea of waiting time which I now religiously apply. ` Increasing waiting time after asking questions proved difficult to start with due to my habitual desire to â€Å"add† something almost immediately after asking the original question. The pause after asking the question was sometimes â€Å"painful. † It felt unnatural to have such a seemingly â€Å"dead† period, but I persevered. Given more thinking time, students seemed to realize that a more thoughtful answer was required ‘(D e r e k, Century Island School). The negative side to the waiting time is that some teachers wait for two seconds before they either ask another child or answer the question themselves . Children often then do not try to think of a response, because they know that the answer would be given or another child would be asked to answer. The lesson was very inter-active I was able to assess whether my success criteria was achieved. When I handed the worksheets to the children I had asked them to write the learning objective below the date and to refer to it when they were doing there work. The fourth principle that I would be discussing is that learners should receive constructive guidance about how to improve their learning. `An assessment activity can help learning if it provides information that teachers and their students can use as feedback in assessing themselves and one another and in modifying the teaching and learning activities in which they are engaged. Such assessment becomes â€Å"formative assessment† when the evidence is actually used to adapt the teaching work to meet learning needs (Black and William, 1989). Most learners are curious to know how they have done in a task . `Feedback is sometimes seen as part of a behaviourist approach to learning ,where it is part of the sequence stimulus-response –reinforcement (Wragg,2001,p. 27). The aim of marking in our setting is to improve the quality of teaching and learning in the classroom. Whilst doing my researchÃ'Ž I found out that Nancy from Riverside school says that her marking has developed from comments with targets and grades, which is the school policy, to comments and targets only. Pupils do work on targets and corrections more productively if no grades are given. Marking is an integral part of assessment and target setting and the outcomes inform short, medium and long term planning. Its rationale is to enable every child to achieve their full potential. It is recognised that one to one oral feedback is most valuable for young children. It should remind the child of the learning intention and emphasise the positive aspects of the child’s practical or recorded work. ` Various research studies have concluded that feedback is most useful when it focuses on the learning intention of the task rather than other features of the work’(Clarke,2001,p. 50). In our setting the minimal response for all written work is that it should be initialled and dated to acknowledge that it has been seen. Maths work is usually ticked if correct and marked with a bullet point to signify that the answer needs to be checked. In UIS traffic lights are used to indicate whether the child has achieved the success criteria for the task. Green-learning objective met, orange-a few examples of learning objective having been met, red-learning objective not met, need to see the teacher. (Appendix 5). When a child meets the learning objective the work may be underlined or highlighted in some way to acknowledge the child’s success. Smiley faces are used to indicate good effort. Whilst doing my research and talking to other teachers in school I found out that each child gets a detailed feedback of their work at regular intervals. This detailed feedback could be oral or written and should be specific and related to the learning intention set for the particular piece of work. Feedback needs to indicate areas where improvements or next step targets are to focus. It is important to allow children the time to reflect on the feedback and make improvements to a specific piece of work. The fifth principle that I would like to discuss is assessment for learning develop learners’ capacity for self-assessment so that they can become reflective and self managing. `In practice, peer assessment turns out to be an important complement to self-assessment. Peer assessment is uniquely valuable because students may accept criticisms of their work from one another that they would not take seriously if the remarks were offered by a teacher’(Black and William. p. 6). Peer assessment and self-assessment is much more than children marking their own or each other’s work. To improve learning, it must be an activity that engages children with the quality of their work and helps them reflect on how to improve it. Peer assessment enables children to give each other valuable feedback so they learn from and support each other. It adds a valuable dimension to learning: the opportunity to talk, discuss, explain and challenge each other enables children to achieve beyond what they can learn unaided. Peer assessment helps develop self-assessment, which promotes independent learning, helping children to take increasing responsibility for their own progress. `Research shows that if self-evaluation is linked with the learning intention of a task, children’s progress, persistence and self-esteem is improved(Black and William,1998). The development of peer assessment and self-assessment takes planning, time, patience and commitment. When children don’t understand the intended learning outcomes they find it difficult to move beyond superficial criteria related to neatness and spelling. By using a range of strategies and by dedicating time to allow children to reflect on and discuss their learning teachers can develop children’s peer assessment and self-assessment skills. ` Independent learners have the ability to seek out and gain new skills, new knowledge and new understandings. They are able to engage in self-reflection and to identify the next steps in their learning. Teachers should equip learners with desire and the capacity to take charge of their learning through developing the skills of self-assessment (Assessment Reform Group, 2002)’. UIS trains children to use the traffic light system to indicate directly on their work to what extent they feel they have achieved the learning objective of their given task and how secure they feel they are in their learning. This helps the teacher to identify if a child is having any difficulty and this also give the children confidence in seeking help. The negative aspects of using the traffic light system at right at the end of the lesson is that some children who are over confident tend to rank their achievement very high and those children that have low confidence tend to under estimate themselves. Teachers in our setting also encourage children use the thumbs up that is when a child is confident they have achieved what was expected of them, thumbs sideways which indicates that they are half way there in understanding the objective ,but could achieve more and thumbs down which indicates that the child does not really understand and needs a bit more help. In order to develop pupil’s skills with self assessing their work we use prompt questions which the children can think about when reviewing their work. Pupils need to be able to assess their own progress to become more independent learners. ` One of the reasons peer assessment is so valuable is because children often give and receive criticisms of their work more freely than in the traditional teacher/child interchange. Another advantage is that the language used by children to each other is the language they would naturally use, rather than school language’ (Black et al, 2003). We regularly do peer marking which I find very helpful indeed. A lot of misconceptions come to the fore, and we then discuss these as we are going over the work. I then go over the peer marking and talk to pupils individually as I go round the room. Peer evaluation works really well because children learn from each other where they have gone wrong and how to put it right. The advantage of peer assessment is that children get to work with different children and they get a wide idea on how the pupil has achieved their success criteria. Some children assume that the more able children never find anything difficult, but this process makes them aware that all learners find some aspects difficult. After having done all my research I have found that the most important aspect of assessment is to have the learning intention and success criteria in focus. In UIS, with the self –evaluation strategies that we use it develops children’s awareness of their learning needs as well as open doors for teachers to get a better understanding of the pupil. Some teachers tend to give feedback to pupils on areas that are not of much relevance to the objective. It takes a while to get into the habit of giving appropriate and relevant feedback but the strategy is simple, make sure that the learning intention is mentioned first and then talk about the secondary features. If it is necessary to mention the secondary features, then say it in a very low tone to the pupil concerned. `As the research demonstrates, formative assessment makes a significant difference to children’s progress –in their ability to be confident, critical learners, to achieve more than ever before and in raising their self-esteem. In a world of continuing pressure, it is good to know that we are making a real difference to children’s lives. (Clarke, 2001, p139). ’Pupils enjoy finding that other children often have the same thoughts, share similar feelings on a particular subject, and have similar problems or successes whilst doing self-evaluation assessment. Ofsted had done a survey on 43 schools and found that 7 of these schools were inadequate in their assessment for learning. `Where assessment for learning had had less impact, the teachers had not understood how the approaches were supposed to improve pupils’ achievement. In particular, they used key aspects of assessment for learning, such as identifying and explaining objectives, questioning, reviewing pupils’ progress and providing feedback without enough precision and skill. As a result, pupils did not understand enough about what they needed to do to improve and how they would achieve their targets. Teachers did not review learning effectively during lessons; opportunities for pupils to assess their own work or that of their peers were infrequent and not always effective’(Ofsted). Michael Fullan also suggests that many educational innovations have been frustrated by the inherent but understandable ‘conservatism’ of teachers. He suggests that real change will only occur where teacher beliefs about teaching and learning have been significantly altered. Education is littered with examples of innovations that have either failed or only been partially implemented because teachers weren’t convinced the change was necessary and would result in real improvement. The result has been that they merely modify their practice at the edges and then abandon the change after a while because it ‘didn’t work for them’. More effective use of assessment, particularly formative assessment, will require many teachers to reconsider their approach to teaching and learning and to re-evaluate their working practices’(Weeden,2002,p. 127). Therefore if schools and teachers want to make changes they have to have the subject knowledge, be committed and dedicated to continually re-examine their teaching styles. Reference Assessment Reform Group (2002) Assessment for Learning: Ten Principles [online] Available from:www. assessment-reform-group. org. uk [Accessed 19th December 2010]Ã'Ž Black, P. ,and Wiliam,D. (1998). Inside the black box: Raising standards through classroom assessment. Phi Delta Kappan Vol 80, 139-149. [Accessed: 19th December 2010] Clarke,S. (2001). Unlocking formative Assessment . London: Hodder and Stoughton Clarke,S. (2005)Formative Assessment in Action London:Hodder and Stoughton Eppig, P. (1981) Education by design –used in the UK as Critical Skills program by [emailprotected] (Bristol Education Action Zone) Weeden,P. Winter,J. Broadfoot,P. (2002). Assessment-Whats in it for Schools. [online] London: Routledge Falmer. p. 127. Available from: http://northampton. np. eblib. com [Accessed:27th December 2010] Wragg,E. C (2001). Assessment and Learning in the Primary School [online]. London: Routledge Falmer. p. 27. Available from: http://northampton. np. eblib. com [Accessed:27th December 2010] QCA (1999) Keeping Track,Qualification and Curriculum Authority. http://nationalstrategies. standards. dcsf. gov. uk/primary/primaryframework Appendices 1. Lesson plan 2. Annotated Lesson Plan 3. Assessment sheets 4. working wall 5. Traffic lights.