Free Essays on Pan Africanism

Container Africanism is different developments in Africa that have as their shared objective the solidarity of Africans and the disposal of imperialism and racial oppression from the mainland. In any case, on the degree and importance of Pan-Africanism, including such issues as authority, political direction, and national rather than provincial interests, they are generally, frequently harshly, partitioned. One impetus for the fast and across the board advancement of Pan-Africanism was the colonization of the mainland by European forces in the late nineteenth penny. The First Pan-African Congress, assembled in London in 1900, was trailed by others in Paris (1919), London and Brussels (1921), London and Lisbon (1923), and New York City (1927). These congresses sorted out mainly by W. E. B. DuBois and gone to by the North American and West Indian dark intellectuals, didn't propose quick African freedom; they supported slow self-government and interracialism. In 1944, a few African asso ciations in London joined to shape the Pan-African Federation, which just because requested African self-rule and freedom. The Federation met (1945) in Manchester the Sixth Pan-African Congress, which included such future political figures as Jomo Kenyatta from Kenya, Kwame Nkrumah from the Gold Coast, S. L. Akintola from Nigeria, Wallace Johnson from Sierra Leone, and Ralph Armattoe from Togo. While at the Manchester congress, Nkrumah established the West African National Secretariat to advance an alleged United States of Africa. Dish Africanism as an intergovernmental development was propelled in 1958 with the First Conference of Independent African States in Accra, Ghana. Ghana and Liberia were the main sub-Saharan nations spoke to; the rest of Arab and Muslim. From that point, as freedom was accomplished by progressively African states, different understandings of Pan-Africanism developed, including: the Union of African States (1960), the African States of the Casablanca C... Free Essays on Pan Africanism Free Essays on Pan Africanism Dish Africanism is different developments in Africa that have as their shared objective the solidarity of Africans and the disposal of imperialism and racial oppression from the landmass. In any case, on the extension and importance of Pan-Africanism, including such issues as administration, political direction, and national instead of provincial interests, they are generally, regularly harshly, separated. One impetus for the fast and broad improvement of Pan-Africanism was the colonization of the mainland by European forces in the late nineteenth penny. The First Pan-African Congress, met in London in 1900, was trailed by others in Paris (1919), London and Brussels (1921), London and Lisbon (1923), and New York City (1927). These congresses sorted out essentially by W. E. B. DuBois and gone to by the North American and West Indian dark intellectuals, didn't propose quick African autonomy; they supported continuous self-government and interracialism. In 1944, a few African associatio ns in London joined to frame the Pan-African Federation, which just because requested African self-rule and freedom. The Federation gathered (1945) in Manchester the Sixth Pan-African Congress, which included such future political figures as Jomo Kenyatta from Kenya, Kwame Nkrumah from the Gold Coast, S. L. Akintola from Nigeria, Wallace Johnson from Sierra Leone, and Ralph Armattoe from Togo. While at the Manchester congress, Nkrumah established the West African National Secretariat to advance an alleged United States of Africa. Skillet Africanism as an intergovernmental development was propelled in 1958 with the First Conference of Independent African States in Accra, Ghana. Ghana and Liberia were the main sub-Saharan nations spoke to; the rest of Arab and Muslim. From that point, as autonomy was accomplished by progressively African states, different understandings of Pan-Africanism developed, including: the Union of African States (1960), the African States of the Casablanca C...

Smog Pollution in Beijing free essay sample

Brown haze contamination has been around since the beginning of industrialization, and there are numerous urban communities that experience the ill effects of its results. Among them, Beijing is singled out as the hotspot nowadays. In the past winter, an uncommon measure of exhaust cloud shrouded Beijing, filling the city with harmful air and causing convulsive hacking among the nearby occupants. In addition to the fact that smog causes bother in transportation by lessening perceivability, yet in addition, as indicated by an investigation at UC Berkeley, exhaust cloud hugy affects people’s wellbeing: â€Å"people living in the smoggiest urban areas were 30 percent bound to have surrendered to lung sicknesses, for example, incessant bronchitis, emphysema and pneumonia. † In his article, â€Å"The Tragedy of The Commons,† Hardin recommends that issues like natural contamination have no specialized arrangement and that they could be tackled viably through shared intimidation. Be that as it may, I accept that, other than techniques like common intimidation, specialized arrangements do exist. As a rule, innovation takes care of the issues by pushing the restriction of the â€Å"commons† towards vastness. In â€Å"The Tragedy of the Commons,† Garrett Hardin recommends that the issue of the hall is brought about by the contention between the individual enthusiasm of an objective self-intrigued man and the restriction of a lodge. His thinking works in the accompanying manner: every individual taking a specific measure of assets from/dumping a specific measure of squanders (let’s consider this sum An) into the center carries an individual addition of G to the person in question, and an aggregate loss of L to the entire lodge. On the off chance that the absolute populace over the hall is P, at that point their individual misfortune turns out to be generally L partitioned by P, which, much of the time, is littler than their benefit, G. Consequently, any discerning and self-intrigued man will continue utilizing assets from/dumping squanders into the lodge. Be that as it may, the absolute accessible assets/reasonable squanders of a lodge are restricted and let’s call the breaking point L. On the off chance that every individual uses an ever increasing number of assets or dumps increasingly squander, the expanding A, when duplicated by the complete populace P, may go over the breaking point L, bringing about consumption or contamination of the hall. He, besides, suggests that there exists no specialized arrangement in light of the fact that the condition A*P=L consistently hold and that the asset utilization/squander age An ought to be constrained by shared compulsion with the goal that An is not as much as L/P. In any case, there have been numerous instances of innovation taking care of issues of the house. For example, to our precursors, the Homo sapiens, who lived in the woods of Africa along with numerous different creatures a large number of years prior, the lodge was the woodland around them. The backwoods had constrained food, setting a boundary for the populace. This breaking point despite everything holds for the creatures: there are as yet an extremely restricted measure of them living in a similar backwoods now because of food impediment and sicknesses. Be that as it may, the posterity of those Homo sapiens, individuals, has developed to a size which is a few million times more. With innovation for cultivating, they had the option to leave the backwoods. With innovation for creature cultivation, they could get food all the more effectively without investing an excess of energy to chase for creatures. With innovation for shoe making and material creation, they left the woods and arrived at all aspects of the world. Truth be told, it was the innovation that helped them conquer the restriction of the center. Something very similar happened a few hundred years back. During the 1400s, individuals in the Europe were experiencing neediness and strict bigotry. In addition to the fact that they had restricted assets different infectious maladies, for example, the Black Death and smallpox that made the development of populace and agglomeration of individuals tremendous issues. Be that as it may, with the progression of innovation in cruising and shipbuilding, Columbus found another landmass, North America, which is about a similar size as Europe. This has extended the living space of individuals. Besides, improvement in clinical innovation wiped out a few deadly maladies, for example, the Black Death, which was evaluated to have murdered 30 to 60 percent of Europe’s populace. Innovation assisted with improving as far as possible from around 60 million during the 1400s to in excess of 700 million during the 2000s. Presently, the world is packed. 7 billion individuals may appear to be a major number contrasted with the accessible space on the earth, however it is irrelevant contrasted with the entire universe. With the progression of innovation, individuals may have the option to extend the center further to different planets. This isn't irrational. 100 years back individuals couldn't send man to the sky utilizing plane. In any case, 40 years back, the primary man was sent to the Moon. Who knows whether individuals will dwell on Mars a long time from now with the assistance of innovation? As history illustrates, Hardin’s thought is tricky in that he regards the hall as something static and stable. To him, the complete populace is constrained by L/An, and the more every individual expends, the less populace the hall could manage. This is possibly obvious if L and An are constants, however sadly hello are most certainly not. Specialized arrangements do exist since innovation could broaden the lodge (expanding L), and builds the productivity of using the center (diminishing A). With the endless headway of innovation, the restrictions of populace, contamination, and anything that could be arranged as a â€Å"tragedy of the commons† is pushed to endlessness similarly as P=L/A methodologies limitle ssness numerically when L continues expanding and A diminishing. The ongoing brown haze contamination in Beijing, as indicated by reports from different organizations, is inferable from two reasons. To begin with, Beijing has a â€Å"heavy dependence on coal power† for both power age and focal warming during winter. Other than its significant fixing, carbon, sulfur likewise exists in a moderately huge sum in coal. Consequently, consuming coal produces a ton of sulfur dioxide, one of the primary parts of the brown haze. Also, since there was â€Å"a absence of wind in scattering the haze†3 this winter, the exhaust cloud shrouded Beijing for a few days and didn't disperse as fast as in the past. Furthermore, the exhaust cloud contamination is additionally a consequence of expanded vehicle proprietorship in Beijing. The all out number of enlisted engine vehicles in Beijing has arrived at 5 million out of 2011, and â€Å"an normal of 15,500 new vehicles go on the citys streets consistently. † The toxic air discharge by engine vehicles to a great extent dirties the demeanor of Beijing. Indeed, â€Å"the engine vehicles are accused for about a fourth of the capitals PM2. 5, or airborne particles estimating under 2. 5 micrometers in diameter†, as indicated by Wang Yuesi, a scientist of Chinese Academy of Sciences. The way that the sulfur substance of Chinas standard oil is multiple times more prominent than that of European oil exacerbated the contamination. In this way, multiple times more sulfur dioxide is created when a similar measure of oil is expended. The low nature of oil and blast in number of vehicles contributed a great deal to the exhaust cloud in Beijing. Specialized arrangements will demonstrate powerful in unraveling the brown haze contamination in Beijing by making clean vitality lessening the emanation of vehicles and manufacturing plants. Most importantly, new innovation in diminishing the sulfur segment of coal and oil would lessen the outflow of sulfur dioxide, which is the fundamental part of the toxic gas in Beijing. For instance, regularly unrefined petroleum contains 1%-3% sulfur. The standard sulfur content is 0. 01% in America, and 0. 015% in China. Therefore, the Chinese oil organizations need to improve the types of gear in their petroleum processing plants. On the off chance that the standard sulfur content in China is equivalent to that in America, at that point the sulfur dioxide radiated to the air will be multiple times less. Besides, with new ages of innovation, the sulfur content for refined oil would be diminished considerably more and approach zero. Around then, almost no sulfur dioxide will be produced via vehicles. Furthermore, new innovation, for example, electric vehicles and biodiesel vehicles could absolutely wipe out the issue of poisonous air discharge. Truth be told, these new advancements produce only carbon dioxide. A few people would contend that poisonous air discharge despite everything occurs during the creation of batteries; in any case, that outflow is a lot simpler to control than the vehicle emanation. The harmful air transmitted by battery creation, rather than being sent to the outdoors, is radiated at a picked area. Utilizing compelling channels would guarantee low poisonous air discharge. Thirdly, innovation for new vitality, particularly controlled atomic combination, may for all time take care of the brown haze contamination issue. The asset of atomic combination originates from ocean water, and in a perfect world atomic combination delivers no exhaust cloud by any means. In the event that one day there is an advancement in controlled atomic combination innovation, and all the manufacturing plants could utilize power created by atomic plants, at that point clean air all around the globe won't be a fantasy. Innovation could likewise viably take care of the exhaust cloud contamination issue by â€Å"enlarging† the house. Obviously, new innovation in aviation design would permit individuals to live on different planets, along these lines truly expanding the house. On an increasingly substantial and feasible note, new innovation in transportation, for example, expressway frameworks or tram frameworks, develops the center by spreading a clogged and swarmed city over a huge region. Along these lines, a similar measure of exhaust cloud would likewise be spread and scattered over a bigger area, and the contamination issue would be less genuine. This methodology of making parkway frameworks is generally applied in the U. S. what's more, it has been exceptionally viable. For instance, Both Beijing and Los Angeles are tremendous, metropolitan urban areas. Beijing has a populace of 20 million, and the absolute territory of Beijing is 16,800 km2. The Greater Los Angeles Area has a populace on a similar scale, 18 million, however the complete territory of the Gr

Nurses role Research Paper Example | Topics and Well Written Essays - 1000 words

Medical caretakers job - Research Paper Example Medical caretakers job Abstract The investigation of this examination is planned for investigating the job of attendants in counteraction of the social insurance related diseases. The idea of social insurance related diseases has been characterized in this examination. The attributes of medicinal services related contaminations have been considered. The fundamental conditions that lead to the transmission of human services related diseases to powerless patients are recognized in the exploration procedure. The different highlights of social insurance related contaminations that recognize it from different maladies have been concentrated in the exploration process.The medical caretakers have been distinguished as the cutting edge individuals for avoidance of medicinal services related diseases. The obligations and duties of the medical caretakers and the pretended by them in forestalling human services related contaminations have been investigated in this examination. The different cli nical strategies and the clinical practices received by the medical attendants have been examined in the exploration procedure that is helpful in anticipation of medicinal services related contaminations. Presentation The human services related contaminations are the infections that create among the patients during the hour of hospitalization. The pollution of the clinic condition and the transmission of the irresistible operators influence the patients who are powerless against such disease. The medical caretakers are bleeding edge human services staff who can legitimately recognize the indications of social insurance related contaminations and could viably treat the patients for recuperation. Medicinal services Associated Infections The Center for Disease Control and Prevention, headquartered in Atlanta, USA has given a conventional meaning of Healthcare Associated Infections. The human services related contaminations are the ailments that influence the patients during the time of hospitalization. These patients are not influenced by these infections before hospitalization. Neither do these diseases create post hospitalization. The time of hospitalization is additionally considered the timespan from 48 hours to the following 10 days post hospitalization. There are three fundamental models, the satisfaction of which may prompt the transmission of human services related diseases. There must be a wellspring of tainted microorganism, an operator or a methods for transmission of the irresistible malady and a host or patient who is defenseless against be influenced by the contamination. The different wellsprings of contaminated microorganisms are the microscopic organisms, infections, parasites and protozoa. The wellsprings of disease may likewise be the remaining microbes on the skin, digestive system, respiratory framework, and so forth of the patients. These diseases are hard to smother and because of this the medical clinic condition, types of gear, floors and uncovered surfaces may get polluted (Bullock, Clark and Rycroft-Malone, 2012). These go about as operators for transmission. The disease is transmitted to the defenseless host or the patient who gets contaminated because of inadequacy in the invulnerability of the host persistent. The absence of insusceptibility might be because of experiencing iron deficiency, leukemia, diabetes, and so on. The powerlessness of the host may likewise create because of delayed hospitalization by virtue of serious sickness. Job of Nurses: Prevention of human services related contaminations The job of medical attendants is amazingly imperative in avoidance of social insurance related diseases. The attendants are the principal purpose of opposition who are capable to take fundamental activities for avoidance of the medicinal services related contaminations. The day by day prudent practices received by the medical caretaker help in forestalling the transmission of the wellbeing related contamination to the powerless patients. The medical attendants have an immediate power over perceiving the wellspring of disease, checking the natural conditions

Human Brain Structure And Functions Book Report Assignment - 2750 Words

Human Brain Structure And Functions Book Report Assignment (Book Report Sample) Content: HUMAN BRAIN STRUCTURE AND FUNCTIONS(NAME)CourseTutorDateIntroduction The brain is the most sophisticated and superb human body part. The brain provide responsiveness of self and of the immediate surroundings, processing a continuous streams of sensory information. It controls muscle activities, the secretions of the glands, breathing and the internal temperature. Every single feeling, plan, creative thought, and feeling is established by the brain. The human brains neurons file the memory of events in human life.The It weighs roughly 3.3 lbs, and makes up approximately 2 % of a human being body mass 85 % of brain's weight is made up cerebrum. The brain contains nearby 86 billion of nerve cells and billions of nerve fibers; these neurons are linked by trillions of synapses.Evolution of BRAIN THEORYTriune Brain TheoryDr. Paul Maclean, a prominent neuroscientist, established the well-known Triune Brain model for understanding the human brain and its evolutiona ry past. According to Maclean concept, three different brains materialized uninterruptedly in the progress of evolution and co-exist the human skull. These 3 portions of the brain, usually do not function individually. They have created various neuro paths through which they effect each other. This interaction of emotion and memory, action and thought is the basis of a persons independence. The Triune Brain concept gives a better knowledge of survival instinct like fight or flight reaction and its capability to supersede a more rational neocortex.[Cory, Gerald A, and Russell Gardner. 2002. The Evolutionary Neuroethology Of Paul Maclean. Westport, Conn.: Praeger.] Reptilian BrainThe eldest of the 3, manages the body's important functions like breathing, heart rate, body temperature and balance. The reptilian brain contains the key structures in reptile's brain: the cerebellum and the brainstem.Limbic System/Paleo mammalianAppeared in first mammals. It can file memories of human beha viors that created agreeable and disagreeable feelings; it is in charge of emotions in human beings. The key structures of limbic brain are the amygdala, hypothalamus, and hippocampus. It is responsible for value judgments people make.NeocortexFirst presumed significance in primates and terminated in human being brain with its 2 big cerebral hemispheres which play dominant function. The hemispheres have been in charge of the improvement of human language, imagination, consciousness and abstract thought. The neocortex is stretchy and has almost immeasurable learning abilities.Human Brain DivisionThe human brain is divided into three key parts depending on the embryonic development: the First one is forebrain, then midbrain and hindbrain.The forebrain/ pros encephalon encompasses of thalamus, hypothalamus, cerebrum, and pineal gland and different other structures.The midbrain / mesencephalon, situated near the center of the human brain between hindbrain and interbrain, contains a par t of the brainstem.The hindbrain/ rhomb encephalon encompasses of the remaining brainstem and also pons and cerebellum. Before looking at these diverse areas of the brain, first and foremost lets describe the significant categories of cells and the tissues thats builds them.[Marshall, Louise H, and Horace Winchell Magoun. 2010. Discoveries In The Human Brain. Totowa, N.J.: Humana Press] [Cory, Gerald A, and Russell Gardner. 2002. The Evolutionary Neuroethology Of Paul Maclean. Westport, Conn.: Praeger. Marshall, Louise H, and Horace Winchell Magoun. 2010. Discoveries In The Human Brain. Totowa, N.J.: Humana Press] HistologyBrain cells can be categorized into two groups: neurons and the neuroglia.Neurons/ nerve cells, these cells carry out communication and the processing in the brain. The sensory neurons inflowing the brain from peripheral nervous structure convey information about the state of the body and its environs. Majority of the neurons are interneurons, which conveys signal s to the motor neurons, which sends signals to glands and muscles.Neuroglia / glial cells, assist brain cells; support and guard the neurons. The brain has four categories of glial cells: oligodendrocytes, astrocytes, ependymal and microglia cells.The brain tissue has two major categories: gray matter and the white matter.Gray matter encompasses of unmyelinated neurons, the majority of which are interneurons. The gray matter areas are the regions of nerve connections and the processing.White matter contains myelinated neurons that link the areas of the gray matter to one another and to the remaining of the body. The Myelinated neurons convey nerve signals faster than the unmyelinated axons.HINDBRAIN (RHOMBENCEPHALON)BrainstemLinking the brain to spinal cord, the brainstem is the utmost inferior part of brain. Several basic survival roles of the brain are managed by the brainstem.The brainstem consists of three parts: the medulla oblongata, pons, and midbrain. A net-like framework of the mixed gray and the white matter called reticular formation which is found in all 3 parts of the brainstem. The reticular formation manages muscle tone and acts as a button between awareness and sleep.The medulla oblongata is approximately cylinder-shaped mass of the nervous tissue which links to spinal cord on the lower edge and to pons on upper border. The medulla encompasses mostly the white matter which conveys nerve signals climbing into the brain and descending into the spinal cord. Within medulla are numerous areas of gray matter which process spontaneous body functions linked to homeostasis, e.g., sneezing and coughing.The pons region is located above medulla oblongata and below midbrain, and front of the cerebellum. Together with the cerebellum, it forms a metencephalon. The pons acts as the connection for nerve signals traveling to and from the cerebellum and transmits signals between the superior parts of the brain and the medulla and the spinal cord.CerebellumThe cerebellum is a wrinkly, hemispherical area of the brain situated posterior of the brainstem and below cerebrum. The external cover of the cerebellum, called cerebellar cortex, which is composed of closely crumpled gray matter that offers the processing authority of the cerebellum.[Nadeau, Stephen E. 2004. Medical Neuroscience. Philadelphia: Saunders] The cerebellum assisting in control motor roles like posture, balance and the coordination of sophisticated muscle actions. The cerebellum gets sensory responses from the body joints and muscles and applies this data to maintain body balance and posture. The cerebellum moreover manages timing and the finesse of sophisticated motor activities like, writing, walking, and speech.MIDBRAIN (MESENCEPHALON)The midbrain, or the mesencephalon, is the utmost area of the brainstem. Located between the diencephalon and pons, the mesencephalon can be segmented into 2 key parts: the tectum and cerebral peduncles.The tectum is the posterior part of t he midbrain, encompassing transmits for responses that comprise of auditory and the visual data. The pupillary reflex (fine-tuning for light concentration), accommodation reflex (concentrate on close or distant items), and the startle reflexes.The cerebral peduncles are located in an anterior part of midbrain contain numerous nerve tracts and substantia nigra. The nerve tracts transit via the cerebral peduncles link regions of the cerebrum and the thalamus to the spinal cord and inferior parts of the brainstem. The substantia nigra is an area of dark melanin encompassing neurons that is responsible for inhibition of motion.[Marshall, Louise H, and Horace Winchell Magoun. 2010. Discoveries In The Human Brain. Totowa, N.J.: Humana Press] FOREBRAIN (PROSENCEPHALON)DiencephalonUpper and front of the midbrain is the interbrain, or diencephalon. The pineal glands, thalamus, and hypothalamus make up a bigger portion of the diencephalon.The thalamus contains a pair of egg-shaped masses of g ray matter lower to lateral ventricles and neighboring the third ventricle. The sensory neurons ingoing the brain from peripheral nervous structure form dispatches with neurons in the thalamus that carry on to the cerebral cortex. Here the thalamus takes a role of the switchboard machinist of the brain by channeling sensory responses to the accurate parts of the cerebral cortex.The hypothalamus is an area of the brain positioned the lower part of thalamus and superior to pituitary gland. This part acts as brains regulator center for hunger, blood pressure, thirst, body temperature, heart rate, and the making of hormones.The pineal gland is a minor gland positioned posteriorly of the thalamus in a sub-part called epithalamiums. Light striking eyes retina sends indications to inhibit the task of the pineal gland. In dark places, the pineal gland secretes melatonin, which has a tranquilizing effect on brain and aids to bring sleep. This role of the pineal gland aids to clarify why dar kness is tranquilizing and light tends to distract sleep. What Protect Brain from SkullMeningesThree covers of tissue, jointly called meninges, engulf and guard the brain and spinal cord.The dura mater makes the leathery, outmost cover of meninges. Compressed irregular linking tissue made of hard collagen fibers provides the dura mater its strength. It also creates a pocket about the spinal cord and brain to hold cerebrospinal fluid and foil mechanical harm to the spongy nervous tissue.[Nadeau, Stephen E. 2004. Medical Neuroscience. Philadelphia: Saunders] The arachnoid mater lines in the dura mater.It is much thinner and delicate than dura mater; it comprises of numerous thin fibers that link dura mater and the pia mater. Underneath the arachnoid mater is a part called subarachnoid space whi...

History Is A Repetition Of Events - 970 Words

History is a repetition of events: war after war, economic crisis after economic crisis, technology outdoing itself as we speak. A line of events that for centuries have been reported by the world’s oldest storytellers: journalists. Yet, the future of journalism itself has never been as uncertain and unpredictable as it has been in the past decade and the role of ‘gatekeepers’ of news has never been more precarious. The digital era has brought traditional journalism to the edge, forcing the industry to update its means in order to sustain the constant commercial pressure it is put under. On some level, the digital era disrupted an already easily corruptible industry, while from another perspective, it has opened new opportunities for innovation and renovation, which could mean the restoring of such criticized profession. It is inferable that the ‘Fourth Estate’, as in journalism acting as a watchdog and as provider of objective and impartial news, is in great danger. The pressure to maximise profits and the frequent censorship, both as a result of government control, and market ownership, have undermined the industry’s professionalism as a whole. At the same time, new media has been claimed to be a dynamic tool to enhance democracy, as it allows citizens to bypass the traditional mainstream news media and to get access to a plurality of information coming from alternative and independent news providers and online watchdog organizations, untouched by any kind of pressure.Show MoreRelatedAnalysis Of Learning To Read By Malcolm X957 Words   |  4 Pagesdevoted so much time to it. Malcolm X recounts his personal history of learning to read and how he finds reading to be the most important skill and influence everything in his life. He retells his history of reading several books and dictionaries and how th process slowly affected his life. He elaborates how reading increases a performance and efficiency to heighten their potential. 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Class Oppression The Key To Social Control. In Both The

Class Oppression: The Key to Social Control In both the film Metropolis (1927) and Brave New World, Fritz Lang and Aldous Huxley depict utopian societies where upper castes â€Å"are happy; they get what they want, and they never want what they can’t get† (Huxley 2006: 220). Each of these â€Å"ideal† societies has established some level of social control. In fact, in Brave New World â€Å"people were ready to have even their appetites controlled† (Huxley 2006: 228). These civilizations rely on and thrive because of the lower working class, â€Å"Standard men and women; in uniform batches† (Huxley 2006: 7). Through the comparison of these pieces, it is evident that Lang and Huxley are criticizing/commenting on the fact that for a society to maintain social†¦show more content†¦They stand at grueling machines all day, feeding the machines with their life force. Their jobs are imperative, as can be observed in the explosion scene where the ma n fails to complete his task, resulting in mechanical failure and the maiming of several workers. The city relies on the workers to provide them with power and probably many other vital aspects of the city’s infrastructure. Though these lesser members of each society are easily replaceable, like cogs in a machine, without them, the whole thing comes crashing down. Some may argue whether a lesser class is necessary or if every member of society could exist as equals. Huxley takes time to express his thoughts on this through the voice of the world controller. Mustapha Mond discusses an experimental island comprised entirely of Alphas. Most â€Å"lesser jobs† were left unfulfilled. â€Å"Low-grade work[ers] were perpetually intriguing for high-grade jobs, and all the people with high-grade jobs were counter-intriguing to stay where they were† (Huxley 2006: 223). 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Auditing and Assurance Global Financial Setback

Question: Describe about the Auditing and Assurance for Global Financial Setback. Answer: Introduction This report focuses on the potential liabilities of the auditors toward the business enterprises and third party. Auditor liabilities have become an important debate issue for the public after Global Financial Crisis. Global Financial Crisis was a setback for the economy for whole globe, it triggered down the economy in middle of 2007 and in 2008. Global financial crisis affect the business of many large institution and there was a big collapse of the financial institutions. This report also contains the recommendations, that can assist in the controlling the loss of business and third party. Global financial crisis Global Financial Crisis affected the whole worlds financial institutions, mainly the economy of US (Shefrin and Shaw, 2016). In this purview Lehman Brothers, Merrill Lynch, American international group, HBOS and many large institutions had collapsed. Lehman Brothers collapsed due to many reasons such as, Credit Default Swaps, misrepresentations of financial statements and unethical behavior of the executives. Notably, the auditors were negligent to perform her duties properly. Moreover, Lehman Brother used the 105 Repo to show the financial position healthy than the real position. Ernst and Young did not disclose the impact of the 105 Repo, to the government, investors and creditors. On the other hand, HBOS a banking and insurance institution in UK. It was also failed, at the time commercial real estate business was on peak and their quality of lending was not appropriate. The HBOS plc was unable to meet the liability. The underlying balance sheet of HBOS was very weak due to the crisis of financial system and the banking staffs not have the professional skills that can handle the financial mismanagement of auditing. Auditors liabilities under law Auditor in the company is as a pillar which shapes the businesses financial strength through directing the company account. Auditors liabilities can be defined as the responsibility of accountants to maintain the company account and relationship with third party (Gay and Simnett, 2015). Liabilities stated as the responsibilities of auditor toward the assessment of the account handling. The liabilities of the auditors have been increased for the purpose of controlling the financial inclusion of the business. Auditors play an important role in internal control in the business through managing the financial stability of the business. Auditors common law liability arises due to the fraud, breach of contract and negligence when an auditor does not performs his duty as per the contract rules and regulations. These liabilities arise due to the common behavior and statutory legality obligation. The common liabilities are as follows- Negligence liabilities Negligence Liabilities arises in the situation when an auditor acts negligibly and it leads to the loss for a business (Leung and Coram, 2012 ). In many situations where accountant fails to use their skills and professional care for the business organization to handle the business accounts, it leads to the negligence of liability of auditors. Furthermore, if any negligence liability occurs, auditor is liable for the loss of companys financial positions. Moreover, this liability may occur due to the misunderstanding regarding the duties assumed by the auditors. In recent years many cases arises against the auditors for the claim for loss. Criminal and civil offence liabilities Auditors are potentially liable for the criminal and civil offense. These liabilities arises when an auditor demolish the government rules and regulation, that need to be followed for a better financial management. Criminal offence is a crime against the state law, when auditor breakdown the legal rules relating to liability (Gibson and Fraser, 2013). In context of criminal offence an auditor present the false report, balance sheet and financial statements of the firm, than third party can sue for claim the loss. In this regard auditors mislead or deceptive practices of auditing for organizations occurred, it resulted into the loss for business. Moreover, large money is lost by the creditors and investors due to the misstatement regarding the shares and debentures, it comes under the civil liability for the auditors to present the actual listing of shares and debentures. Auditors are liable to perform as they contract with the firm, if accountant fails to perform his duty legally firm can sue against the auditors to breach the contract. This is the legal liability of auditors and firm can oblige to act according the terms of contract. Under the contract law innocent party can seek for damages. Liability of misrepresentations Auditor is liable for the tort with the audit of account. Auditor cannot distort the financial statement of the company (Latimer, 2012). Auditors duty is to present the real picture of the companys financial position through which investors and shareholder can take the decision to invest in the institutions. On the other hand, creditors, shareholder and investors suffer the loss due the auditors report of financial statements, auditor is liable to pay the loss amount to the third party. Proportionate liabilities Proportionate liability of the auditors can promote the competition in the market. It is stated regarding the proportionate liability, the auditors would be liable for the actual loss of shareholder. The Australian model explained that an auditor cannot exempt from the liability in course of the blame by the shareholders. Major Australian state set the maximum liability of auditors ten times of fee. Auditor liabilities in the context of global financial crisis In the global financial crisis of 2007 many financial institutions collapsed a short time after unqualified audit reports were given by the auditors. This is a serious issue. An auditors report is an integral part of the financial statements of a company disclosed to public. The unqualified audit report by an auditor means that the auditor is conveying that the financial statements of the company are showing a true and fair picture of the financial position of the company and all the generally accepted accounting principles as required by the regulating authority have been followed in the preparation of the financial statements (Australian Securities And Investments Commission, 2016). The unqualified opinion of the auditor also means that the auditor agrees with the accounting policies and methods of treatment of accounting entries followed by the business enterprise. An auditor can be prosecuted under the criminal law of Australia for knowingly or recklessly including misleading, fa lse or deceptive matters in an audit report. In other words an auditor can be held liable for knowingly giving a wrong audit opinion (Accaglobal.com, 2016). In a case relating to Ernst and Young, an auditing firm, a law suit was filed by the New York attorney general against the firm for helping Lehman Brothers, a bank, in misleading investors by hiding material information from them (Reuters.com, 2016). Ernst and Young were auditors of Lehman Brothers. The auditing firm used unfair methods to make debts disappear from the financial statements of Lehman Brothers. These liabilities were not shown in the balance sheet presenting a much better financial position of Lehman Brothers than it actually was. Ernst and Young settled the law suit by agreeing to pay an amount of ten million dollars. Many of the financial institutions including banks which collapsed as a result of the global financial crisis did not record all their assets and liabilities in their financial statements. Moreover, assets were shown by some of the banks at much higher values than their actual values. Many companies made use of financial derivatives to conceal their losses and true risks involved in their business transactions. The internal auditors of these companies had also failed in their duties. There seemed to be complete lack of corporate governance. In several cases the directors and senior management had supported fraudulent practices (Soh and Bennie, 2011). It is the duty of the auditor to ensure that the company shows all its assets in the financial statements. In a case where officials of a business enterprise do not reveal all assets owned by it in its accounting records as per Australian accounting standards which meet the requirements of International Financial Reporting Standards and misappropriate assets of the organization, then it is an example of a fraud. An auditor is expected to report the fraud to the relevant authorities. But if there is a case where the auditor has failed to do so and the auditor argues that it was not able to detect the fraud, then, it is considered by law if the auditor had put into action competently an audit plan which had reasonable possibility of detecting a fraud. In other words there should be no case of negligence on the part of the auditor in deciding the scope and performing the audit with due care. In a legal case in Australia the judge Moffitt J observed in Pacific Acceptance Corporation v. Forsyth (1970) 92 WN (NSW) 29 at 65): 'If fraud has taken place and is undetected by the auditor he is blameworthy in the eyes of the law [but] only so far as he has been negligent in determining the scope and character of his examination' (Serperlaw.com, 2016) It has to be understood that an auditor is expected by Australian Law to act as a skilled inquirer while performing the audit. The auditor is expected to study documents of the company and take samples. The provisions of section 50 of Corporation Act are used to determine whether the auditor took sufficient care in carrying out the audit or there has been a breach of duty by the auditor. So far as valuation of assets of a company is considered, an auditor is expected to arrive at a range of possible values for a particular asset and then see the estimated value of the asset as arrived at by the company falls within the range of values chosen by the auditor. If there are material uncertainties with regard to the valuation of an asset then the auditor is required to make an emphasis of matter in the auditors report. The auditor is expected to make use of the individuals professional experience and skill in estimating the value of an asset (Caanz, 2016). Sometimes there is lot of subjectivity or uncertainty involved in making accounting estimates, which can be described as inherent limitations of an audit. The auditor is expected to mention risks related to audit in the auditors report. The auditor is expected to have knowledge of the business of the company it is auditing and also know about the particular industry and the company customers. But an auditor is not expected to predict accurately what would be the market price of an asset owned by a company in future. The auditors work is primarily related to give opinion regarding the financial statements which are records of the past business transactions of the company. The quality of work being done by the auditors over the years has been questioned by many people. The collapse of companies like Allco, Westpoint, Centro, Storm financial, Opes Prime and Babcock and Brown in Australia has put renewed focus on the allegations of negligence by auditors of certain companies in carrying out their duties (Kordamentha.com, 2016). There are creditors and suppliers who have done business with a company on the basis of the information given in the audited financial statements and auditors report relating to that organization (Chung et al., 2010). If that company becomes insolvent after sometime, these creditors and suppliers would not be paid their money owed by the particular company. In this case these parties have suffered a loss due to the inefficiency and negligence of auditors. It is assumed that a company would continue to be in business for coming years. This is known as the assumption of going concern. Where a company faces huge risks including a liquidity crunch, which are likely to lead to closure of the company in the near future, then it is the duty of the directors of the company to mention this in an assessment which is part of the financial statements (Taylor, Tower and Neilson, 2010). The auditors are required by Australian auditing standards to review this assessment by directors and mention in their audit report whether there is existence of material uncertainty that puts in danger the companys going concern status (Xu et al., 2013). If the directors have failed to make a right assessment about the companys going concern status then the auditor should not give an unqualified audit opinion but would give an adverse opinion. If the auditor fails to mention material uncertainty that would lead to company ceasing to be a going concern then it is a case of negligence by the auditors. In the case of global crisis some of the companies became insolvent. It would be considered by law if the auditor of the company knew about material uncertainties surrounding the existence of the companies as a going concern and if they were mentioned by the auditor in auditors report. In the case of some banks that became insolvent after the global financial crisis, there seem to be inadequate internal controls. These banks made rash investments without proper risk analysis (Taylor, Tower and Neilson, 2010). Loans were advanced to people by banks for buying houses even when these people did not have the ability to pay interest to banks on such loans. Banks bought securities of companies which were not good. It is the duty of the auditors to also assess the internal control system in an organization during the audit process. One of the examples of a business failing because of its risky business models is that of Storm Financial (Sydney Morning Herald, 2016). This company performed the role of financial planner for its clients. Storm Financial encouraged its clients to borrow more in order to maximize its fee. But the company did not advise the investors properly that they were putting their funds in highly risky securities. Storm Financial exercised almost negligible control over the investments made by its clients who subsequently lost millions of dollars as their investments sunk. Storm Financial could not pay its creditors an amount of $ 80 million owed by the company. In cases where it is found that internal controls were nonexistent or minimal in such banks and the auditors failed to mention this in the audit report and gave a positive audit report, then the auditors would be held liable for negligence by the law. The auditors have failed in their duties if they did not take up the issue of lack of adequate internal controls with the management of these banks especially if they were asked in their contract to assess the internal controls in the banks (Azim, 2012). Recommendations Recently, many companies are going bankrupt reason being negligence and fraud by auditor. On the basis of potential liability it can be recommended that the internal control system of auditing should be managed better because lacking in the internal audit system affects the financial statements of the business. On the other hand, financial institutions should pay attention on the risk analysis of the business. Banks like Lehman Brother collapsed due to the race lending to the borrowers and the auditors did not ensure the associated risk so, it is recommended that auditors should care before the lending to the customer. Furthermore, the auditing standard of the business should be improved because the standard judge the quality and performance of the account audited by the auditors so, the auditing standard must be set according to the financial reporting standards. It can also be recommended under the current system of joint and several liabilities, the reforms in proportionate liability should be undertaken for the control on the damages by auditors. Government should follow a systematic regulation of the auditing procedure, consequently it would be a action toward the control of misrepresentations and fraud with the audit report. Auditors should also be trained as per the norms of the audit that can improve skills and duty of care to escape from the errors in accounting. References Accaglobal.com (2016) Auditor Liability. Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/auditor-liability.html (Accessed: 8 September 2016). Australian Securities And Investments Commission (2016) Financial Reports. Available at: https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/financial-reports/ (Accessed: 8 September 2016). Azim, M. (2012) Corporate Governance Mechanisms And Their Impact On Company Performance: A Structural Equation Model Analysis, Australian Journal Of Management, [online]. Available at: https://aum.sagepub.com/content/early/2012/07/30/0312896212451032.abstract (Accessed: 8 September 2016). Bankruptcy of Lehman Brothers (2011) [online] Available at:https://www.researchgate.net/publication/230687440_The_Bankruptcy_of_Lehman_Brothers_Causes_of_Failure_Recommendations_Going_Forward (Accessed: 7 September, 2016) Caanz, S. (2016) Auditing And Assurance Handbook 2016 Australia. Australia: John Wiley And Sons. Chung, J. , Farrar, J. , Puri, P. and Thorne, L. (2010) Auditor Liability To Third Parties After Sarbanes-Oxley: An International Comparison Of Regulatory And Legal Reforms, Journal of International Accounting, Auditing and Taxation, 19(1) , pp. 6678, [online]. Available at: https://www.sciencedirect.com/science/article/pii/S1061951809000317?np=y (Accessed: 8 September 2016). Gans, J. (2011) Modern Criminal Law Of Australia. Australia: Cambridge University Press. Gay, G. and Simnett, R. (2015) Auditing and Assurance Services in Australia, Sixth Edition. Australia: McGraw-Hill Education. Gibson, A. and Fraser, D. (2013) Business Law 2014. Kordamentha.com (2016) Audit Negligence: Who Is To Blame When It All Goes Wrong. Available at: https://www.kordamentha.com/docs/for-publications/issue2011-04-auditnegligence.pdf?Status=Master (Accessed: 8 September 2016). Latimer, p. (2012) Australian Business Law 2012. Australia: CCH Australia Limited. Leung, p, Coram, p and Cooper, B.J. (2012) Modern Auditing and Assurance Services. USA: John Wiley and Sons. Reuters.com (2016) Ernst and Young Settles With N.Y. For $ 10 Million Over Lehman Auditing. Available at: https://www.reuters.com/article/us-ernst-lehman-bros-idUSKBN0N61SM20150415 (Accessed: 8 September 2016). Serperlaw.com (2016) Liability Of Auditors In The Common Law System: Australian Position. Available at: https://www.serperlaw.com/about-us/publications-and-articles/liability-of-auditors (Accessed: 8 September 2016). Shefrin, H. and Shaw, L. (2016) The Global Financial Crisis and its Aftermath: Hidden Factors in the Meltdown. UK: Oxford University Press. Soh, D. and Bennie, N. (2011) The Internal Audit Function: Perceptions Of Internal Audit Roles, Effectiveness And Evaluation,Managerial Auditing Journal, 26(7), pp. 605 622, [online]. Available at: https://www.emeraldinsight.com/doi/abs/10.1108/02686901111151332 (Accessed: 8 September 2016). Sydney Morning Herald (2016) Collapse Of Financial Planner Was Inevitable. Available at: https://www.smh.com.au/business/collapse-of-financial-planner-was-inevitable-20100527-whtv.html (Accessed: 8 September 2016). Taylor, G., Tower, G. and Neilson, J. (2010) Corporate Communication Of Financial Risk,Accounting Finance,50(2), pp.417-446, [online]. Available at: https://onlinelibrary.wiley.com/doi/10.1111/j.1467-629X.2009.00326.x/full (Accessed: 8 September 2016). Xu, Y. , Carson, E. , Fargher, N. and Jiang, L. (2013) Responses By Australian Auditors To The Global Financial Crisis, Accounting And Finance , 53(1), pp. 301338, [online]. Available at: https://onlinelibrary.wiley.com/doi/10.1111/j.1467-629X.2011.00459.x/full (Accessed: 8 September 2016).