Friday, June 5, 2020

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...

Sunday, May 17, 2020

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. In â€Å"Learning to Read, â€Å" by Malcolm X, he utilizes repetition and anecdotes to hint at the fact that reading allows a personRead MoreThe Cyclical Nature of Life as Demonstrated in the Nov el the House of the Spirits by Isabel Allende1078 Words   |  5 Pageslong list of causes and effects, repeating patterns and cycles as it stretches through time. Isabel Allende, in the novel The House of the Spirits demonstrates how history repeats itself and that everything is connected through the repetition of events, the inter-generational storyline and the ending of cycles. Throughout the novel, events, motifs, and characteristics are mirrored, bringing attention to the cyclic nature of the novel, as well as connecting characters and ideas together. Rosa and Alba’sRead MoreEssay on Analysis of Obamas Victory Speech831 Words   |  4 Pageslast from ll. 95-105. In the first part of the speech Obama uses many stylistic devices. He makes repetitions (â€Å"three hours, four hours†, l.10), (â€Å"Blue States†, l.20, â€Å"United States†, l.21) to underline his ideas and to emphasize that people waited long to have the chance to vote even for the first time (ll. 7-13) and that the USA is one state (ll. 18-21). He also uses a metaphor (â€Å"arc of history†, l. 25) to evoke the picture of a unity that hopes together and that believes as one in the AmericanRead MoreThe Rhetorical Analysis Of Pierre Trudeaus Speech1233 Words   |  5 Pagessignificant historic event that took place in Canada at that time. Up until that point, the country had ruled under the British Parliament, and the Charter of Rights had not been added to the Canadian Constitution. His words appeal to his audience, Canadians of all backgrounds, and the British Monarchy, through logos, ethos and pathos to punctuate this monumental change for Canada. T hrough the use of figurative devices such as symbolism, personification, diction, imagery, repetition, metaphor, fictionRead MoreNight Trilogy By Elie Wiesel1075 Words   |  5 Pages His simple language of the historical events he endured are captured without a plea of sympathy, yet readers feel empathy towards young Wiesel and his father, which explains how powerful and influential Wiesel’s writing is, especially in Night. â€Å"Wiesel does not tell the reader what to think; he simply presents events as plainly as possible and lets them speak for themselves† (Winters 1). He does not emphasize on the horrors since these terrible events reveal themselves as nightmares. In NightRead MoreThe Language Of Imagery In George DrowBy George Doctorow794 Words   |  4 Pagescontradict his style of writing which uses both history and fiction which is ironical. Repetition is also a common element in the novel to give an allure of the recurring element of history. The author also uses a vivid description of the characters in the novel allowing us into the struggles of each of them. Climax, conflict and denouement are also common styles in the novel. The characters seem to disagree on the proper cause of action following the various events that take place in the novel. DoctorowRead MoreRhetorical Analysis Of The Death Of The Moth And On Keeping A Notebook 1427 Words   |  6 Pagesdevices to get their poi nts across to the audience, and these devices help strengthen overall theme the authors want to communicate. Though several may argue that Didion’s use of metaphor and rhetorical question compliment her essay very well, the repetition and metaphors Dillard uses are more effective in developing the theme of loss and gain throughout the story. Throughout the writing, Didion makes a frequent use of metaphors. One of the most powerful metaphors she uses is of the description ofRead MoreRhetorical Analysis Of The Pearl Harbor Speech1106 Words   |  5 PagesThe Pearl Harbor incident is an instant in history that changed our world views and also our standing in the world. During this time World War II was at its peak and the United States was going through a horrendous plunge in the stock market which threw us into the Great depression. But the bombing of Pearl Harbor is an event that will haunt our nation for the rest of history and is unforgettable due to what the nation went through after that incident. President Franklin Delano Roosevelt, otherwiseRead MoreDistinctive Voices Essay Plan1398 Words   |  6 PagesStatement/Introduction: Thesis Statement/Introduction: * Clear links are evident between the speeches with the way in which the composer evokes the feelings of the audience through their distinctive voices to convey their ideas. * King uses specific events in history and refers to real places to convey a stronger image. Refers to Mississippi, Alabama, Police brutality etc. * Severn uses her innocent child voice and personal experiences of being a child to develop a sense of sympathy and understandingRead More Grapes of Wrath Essay: Steinbecks Powerful Style965 Words   |  4 Pagesare corollary chapters.   The purpose of the corollary chapters is to put the events of the story in perspective to the circumstances of the country, so everyone would be able to understand the context of the book.   The corollary chapters tell little pieces of the common story, the story held in common. They dont give specifics-they give generalities.   The first chapter gives the background to all of the following events. Every-other chapter gives more background to the story.   Whether a massive

Wednesday, May 6, 2020

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). Huxley is arguing that with no lower-class workers to do the grunt work, the laborious but necessary job s will go undone. A class of equals cannot thrive because they will all equally pursue the more prestigious work and neglect the keys to survival. Due to these lower classes being so crucial, the administrators in both Lang’s and Huxley’s pieces have implementedShow MoreRelatedThe Caged Bird : Microscopic And Macroscopic Perspectives Of Oppression1636 Words   |  7 PagesMacroscopic Perspectives of Oppression Alison Arberg Virginia Commonwealth University â€Æ' Abstract Oppression exists at varying levels and the way in which we choose to view it can have a significant impact on our ability to break down the barriers that continue to oppress disenfranchised groups. Much like the analogy of a caged bird facing both individual cage wires as well as the confining cage as a whole, examining the microscopic and macroscopic levels of oppression is essential in furtheringRead MoreGiving An Education By Adrienne Rich Essay1459 Words   |  6 Pagesarrangements play a role in separating male and female which gives society the opportunity to view one specific group as higher than the other. This is also partly due to different genders having differing talents or qualities which helps establish oppression. Social class, race, ethnicity and sexual identity all take part in creating systems of power and establishing privilege over certain communities (Shaw and Lee 32). CHAPTER 2. 1. Regimes of truth have an immensely strong base that stems from scienceRead MoreMarxism And Socialism Essay1429 Words   |  6 PagesCommunist Manifesto states, â€Å"The first step in the revolution by the working class, is to raise the proletariat to the position of ruling class, to win the battle of democracy† (1888:32). Marx predicted that once proletariats had seized power, the state would abolish capitalism through collective ownership, taking economic control away from the free market and subsequently liberating society from alienation and oppression. This would give rise to a socialist society of equality, ultimately leadingRead MoreEssay on A Male Dominated Society During the 19th Century952 Words   |  4 Pageswhich a human could feel lonely, empty, confounded and miserable. In this time period, women’s role in society was to be simply mothers and wives. A world where women had rights, control, and power was a fantasy. According to Hall, he states, †Å"Key to all feminist methodologies is the belief that patriarchal oppression of women through history has been profound and multifaceted† (Hall 202). In other words, it is known that the male takes complete cruel supremacy over the years in our history. InRead MoreCritical Analysis of the Conflict Theory1633 Words   |  7 Pagesto Crossman (2013) emphasizes the role of coercion and power in producing social order. This is derived from the works of Karl Marx, who saw society as fragmented into groups that compete for social and economic resources. According to Walsh (2012), Karl Marx (1818 – 1883) is the father of critical criminology; he is also associated with the ideas of socialism and communism. â€Å"The core of Marxism is the concept of class struggle: Freeman and slave, patrician and plebian, lord and serf, guildmasterRead MoreOppression in Cuckoos Nest1621 Words   |  7 PagesLiterature and Comp. – Block 5 May 10, 2011 An Omnipresent Oppression Oppression is an omnipresent force which has fed on ignorance and hatred and affected the lives of the less fortunate and powerless. Through literature people are able to express their feelings and attitudes regarding an amalgam of elements. An example of this exists in the two texts, â€Å"One Flew Over the Cuckoo’s Nest,† and â€Å"The Life Your Save May Be Your Own;† in both texts we see a clear correlation between the plot events inRead More The Contribution of Feminists to the Sociology of the Family1194 Words   |  5 Pagesfail to specify what this help is. They believe that the family is symmetrical and both husband and wife have joint conjugal roles, which makes the family a functional institution. However, the radical feminist, Anne Oakley, points out that the fact that they say ‘helps their wife’ implies that the primary responsibility is still the wife’s. Oakley also points out that the creation of the housewife role is a social c onstruction and is not inevitably linked to the female role. This housewife role ensuresRead MoreDiscrimination And Judgement Based On Their Gender, Class, And Race937 Words   |  4 Pageswomen still have to face discrimination and judgement based on their gender, class, and race. This population clearly reflects the gaps and limitations of primary health care services today. Adelson (2005) reflects on this circumstance as a absence of control of a comprehensive health care program where there is acceptable conduct of resources that can diminish the bureaucratic unbalance. Maternal care, is defined as the care provided to women at different stages of maternity: prenatal, pregnancyRead MoreThe Titanic : Class Struggle874 Words   |  4 PagesTitanic: Class struggle Karl Marx theory of class struggle is an influential concept and very relevant even in todays society. The movie Titanic (1997) serves as a perfect reflection of class struggle being it shows the division of social classes. Marx’s theory of class struggle focuses on the existence of oppression and inequality in society correlating with Titanic. Titanic is an allegory of class struggle. The boat act as a society divided socially and geographically by classes. Class struggleRead MoreThe Transmission Model Of Banking Education Essay1700 Words   |  7 Pages Furthermore, through his critique of traditional education, Friere asserted that the transmission model of ‘Banking’ education was prevalent, and was used by the hegemonic class to ensure the oppressed remained within a repressive state, in the Magical Consciousness state, and were unaware of their own oppression. Additionally, through the banking model the educator is viewed as the fount of all knowledge, and views the student as an empty container, whom the educator must fill with knowledge. Through

Tuesday, May 5, 2020

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).

Sunday, April 19, 2020

Moodle and Blackboard A Comparison and Contrast Essay Example

Moodle and Blackboard: A Comparison and Contrast Paper This educator Is to propose the potential learning management system (ALMS) for the School District. After much pondering, this educator narrowed the ALMS choices to either Blackboard or Model. With the intent to identify, which ALMS system would best serve the needs of the faculty and students, this educator examined both options and reached a conclusion. This educator recommends Model be designated as the sole learning management system for the School District. These recommendations are based on how fiscally responsible this decision to choose either Blackboard or Model. Background Learning Management Systems Is a software system that delivers coursework online. The School District already provides an optional website though Dweeb 2. 0 (Web 2. 0 platform) and AERIES (Student Information System). The Instance has arisen for the School District to collaboratively evaluate and adopt an updated ALMS software for the 21st century, with either Model or Blackboard. Introduction Both Model and Blackboard offer standard ALMS functionality, integrated learning outcome, a mobile polling app, an ISO course app, language localization, and a plug- in video-recording option. Additionally, both Model and Blackboard offer free Administrative Support, but charge for Secure Socket Layer (yearly fee), Hosting Fee (yearly fee), and Mobile Set-up (one-time fee). However, Blackboard is a Commercial ALMS that does not offer global support, but offers an Android course app. We will write a custom essay sample on Moodle and Blackboard: A Comparison and Contrast specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Moodle and Blackboard: A Comparison and Contrast specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Moodle and Blackboard: A Comparison and Contrast specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Blackboard charges course delivery, test Instance, and content/community fees. On the other hand, Model Is an open source ALMS with global support and free course delivery, test Instance, and content/community. However, Model charges one-time fees and does not have an Android course app. This provides data to make an informed session about whether the School District should purchase either Blackboard or Model as its new Learning Management System; the systems were compared and contrasted. This comparison and contrast features cost effectiveness, ALMS functionality, app support, product support, and instances of use. ALMS Options: Blackboard and Model Educational processes within a technology-based environment are managed by Learning Management System software. The purpose of the ALMS Is toward consolidation and providing a single, common Infrastructure to manage and track learning and development initiatives across the multiple organization yester that delivers coursework online. Both Blackboard and Model are learning management systems. These Alms are extremely popular. For e-learning programs to work, no matter whether they are produced in print, multi-media, or on-line, designers and developers must build a course with a strong foundation in these three pillars of e-learning [androgyny (how well adults learn), support (what help do they need) and logistics (how to reach learners with timely learning resources and support)] (Swan 2012). Both Blackboard and Model Alms focus on androgyny, support, and logistics. Blackboard and Model: A Comparison (yearly fee), and Mobile Set-up (one-time fee). The comparison matrix is shown below in Table 1 gives a clear view of the similarities between Model and Blackboard. Features Blackboard Model Standard ALMS Functionality Mobile Polling App ISO Course App Language Localization Plug-Len Video-Recording Secure Socket Layer (500$) Administrative Support (free) Hosting Fee Mobile Set-up Fees Both Model and Blackboard offer a standard ALMS functionality. A standard ALMS includes student enrollment in courses, restricted access, customization enabled, ability to upload files (e. G. Word docs, Powering, audio files), linking to external web sites, allows zip course, and provides on CD to students (Learning Systems Support 2009). Additionally, a standard ALMS is SCORE compliant, has a discussion forum, has synchronous chat, has testing, has a drop box, has course calendar, has grades, allows for monitoring student participation, allow for copy course over from semester, and has customized template (Learning Systems Support 2009). Important features both of these Alms offers are integrated learning outcomes and language localization. Integrated learning outcomes establish the foundation and direction for the program. In addition, language localization allows students to learn in their native language. Additionally, they offer optional plug-in video recording and mobile APS. Moreover, both of these Alms require similar security, hosting, and mobile fees. Finally, Model and Blackboard offer free administrative support. Blackboard is a Commercial ALMS that does not offer global support, but offers an Android course app. Blackboard charges course delivery, test instance, and content/ community fees. On the other hand, Model is an open source ALMS with global purport and free course delivery, test instance, and content/community. However, Model charges one-time fees and does not have an Android course app. The contrast matrix is shown below in Table 2 gives a clear view of Blackboard and Models differences. Commercial ALMS Open Source ALMS Global Support Course Delivery Fee Test Instance (free) Content/Community Fee Android course app One-time fees Cheaper Overall Price Both Model and Blackboard represent two different types of Alms: open source and commercial. Open source Alms are software available to the public and the code can be modified. Open Source Alms are flexible and customizable, with no license or hardware costs. Most can connect to both social media sites and mobile platforms. On the other hand, Commercial ALMS are software available to the public, but the code is not public. Commercial Alms are flexible and customizable, but have license and hardware costs. One important feature that Model offers is global support, which Blackboard lacks. Global support means that that software and any technological issues are solved quickly. Additionally, Model offers free test instance, but Blackboard charges a fee. Test instances means how quickly the test is able to e accessed quickly. One important feature that Blackboard has is an Android course app, and Model does not have this app. Moreover, Blackboard and Model fees differ. Blackboard fees include a course delivery fee, a test instance fee, and content/ community which cost a school 34,600$ a year. However, Model requires one-time fees of 5,150$. Key Considerations According to the CSS Channel Islands Academic Technology Services (TATS) Dare to Compare: Blackboard 9 to Model: A Learning Management Systems Evaluation Annual Pricing: Secure Socket Layer (500$ a year), Administrative support (free), Testing Instance (free), and per-user price to host and deliver Meddlesome power 2011). Additionally, there are one time Fees: Flex page (3,400$), setup and configuration (1750$), mobile set-up (7,600$), Course conversion (175,000$), single Sign-on integration and Course integration (6,700$) (TATS 2011). This study can be misleading because the school is converting courses from Blackboard, so otherwise it is 40,850$ (TATS 2011). Furthermore, according to the CSS Channel Islands Academic Technology Services (TATS) Dare to Compare: Blackboard 9 to Model: A Learning Management Systems Evaluation Report, Blackboard costs for 400 students about 177,484$ for 2 years. Blackboard includes Annual Pricing: Administrative support (free), Course Delivery (11600$), Hosting (46,642$ ), Test Instance (13,000$), Secure Socket Layer(500$), Content/Community (10,000$ ), and mobile set-up (7,000$). Recommendations This educator strongly recommends Model be designated as the sole learning management system for the School District. These recommendations are based on how fiscally responsible this decision to choose either Blackboard or Model. The overall cost of Model is more cost effective than Blackboard. Blackboard and Model cost different. Model costs upfront 23,450$ and 10,700$ a year on for 3,400 students, while Blackboard costs upfront 88,742$ and 88,742$ a year on for 3400 students. Upfront Models cost per student is about 6. 90$ upfront and 3. 5$ a year on, Blackboard costs per student is about 26. 10$ upfront and 26. 10$ a year on. Conclusions Blackboard includes a standard ALMS functionality, integrated learning outcome, a mobile polling app, an Android/Los course app, built-in video-recording (its a plug- in), and language localization. Blackboard does not offer both Android/Los grading app, and global support. On the other hand, Model offers standard ALMS nationality, integrated learning outcome, a mobile polling app, an ISO course app, language localization, built-in video-recording (its a plug-in), and global support.

Sunday, March 15, 2020

If You Had a Magic Wand Ice Breaker for Adults

If You Had a Magic Wand Ice Breaker for Adults If you had a magic wand and could change anything, what would you change? This is an icebreaker that opens minds, considers possibilities, and energizes your group when the discussion is dead. Its perfect for a classroom full of adults, a corporate meeting or seminar, or any group of adults gathered to learn. Ideal Size: Up to 20, divided into larger groups. Time Needed: 15 to 20 minutes, depending on the size of the group. Materials Needed A flip chart or whiteboard, and markers if you want to record the results, but this will depend on your topic and reason for playing. It isnt necessary. A fun wand of some kind to pass around would add to the fun. You can usually find one at a hobby shop or toy store. Look for Harry Potter or fairy princess merchandise. Instructions for Use During Introductions Give the magic wand to the first student with instructions to give his or her name, say a little something about why they chose your class, and what they would wish for regarding the topic if they had a magic wand. Example introduction: Hi, my name is Deb. I wanted to take this class because I really struggle with math. My calculator is my best friend. If I had a magic wand, Id have a calculator in my head so I could do math instantly. Instructions for Use When Discussion Dries Up When youre having trouble getting your class to participate in discussion, get the magic wand out and pass it around. Ask students to share what they would do with a magic wand. If you think your topic should be eliciting creative responses from your students, but isnt, keep the magic on the topic. If youre open to a little fun and craziness to liven things up, open the magic to anything at all. You might produce some laughter, and laughter heals almost everything. It definitely energizes. Debriefing Debrief after introductions, especially if you have a whiteboard or flip chart to refer to, by reviewing which magic wishes will be touched on in your agenda. If used as an energizer, debrief by asking the group to discuss how their magic wishes can be applied to your topic. Encourage wide open thinking. The sky is the limit. Sometimes two seemingly different ideas can be combined to create a great new thought.

Thursday, February 27, 2020

Mills-pennisula radiology program Personal Statement

Mills-pennisula radiology program - Personal Statement Example I have a strong passion for working at the hospital but I have not been able to achieve my objectives due to some licensing issues. I write to ask for your kind consideration since this is the only program that can help me reach my goal of becoming a radiology technologist. This is also in consideration of the fact that my dream of becoming a qualified and registered radiologist and to practice in this area wholly depends on my ability to work and be awarded a well recognized certificate from a reputable institution. Before joining MRI school, I worked with the United Airline for more than 9 years in different positions. For instance, I worked at the customer service where I interacted with the clients for quite some time before being promoted to the position of customer service supervisor. In this position, I was able to gain some skills such as management skills that involve being able to mobilize resources in order to ensure the organization achieves its targets. This position also involved interacting with the clients, and therefore my social interaction skills were greatly improved considering the fact that I need to have good communication skills. Due to my high adaptability and flexible nature, I was further promoted to the position of resource supervisor. Working in this position made me learn vital management skills; it made me learn how to manage resources such as time, materials, and people. I was entrusted with all the organizational responsibilities, all of which I was able to carry out effectively. Carrying out these responsibilities improved my leadership skills, communication skills, and my ability to lead and supervise subordinates effectively. I have also learned how to run projects from the planning stage to their completion since the organization had some projects to complete. I have also worked at the MRI clinic which gave me a realization that it means a great deal being in a