Drowned Out Free Essays

Ivana Aleksich November 1, 2012 Film Review: â€Å"Drowned Out† The way this documentary was filmed shows the people who contributed to the film to living and working alongside the villagers and I found this helped capture the candid interviews and the honest and realistic impact of the way villagers of living in India due to the government dam project. Not only do people have to make a choice of whether they Move to the slums in the city, accept a place at a resettlement site or stay at home and drown. This place is not just a piece of land where they live but it is their home, their identity. We will write a custom essay sample on Drowned Out or any similar topic only for you Order Now This reminds me personally of my connection with Serbia. My family has to leave their homeland because of war and invasion. My family did not see this as moving to a better place, but saw it as their homeland being destroyed. Who they are as people dead in a place that no longer exists like it once had. This is how I see the people in the villagers, they are being forced to say goodbye to a certain part of them, their family, and ancestors forever. In the student presentation relating to the world bank and dams refers to something very important to villagers. Non-material things are what are important to the villagers. After the dam is built, I will drown out the cultural traditions of the villagers, create development of affected communities in isolation, and cultural shift, new lifestyles and attitudes. The documentary follows the villagers of Jalsindhi. This village is in Madhya Pradesh on the banks of the Narmada River about ten miles upstream from the Sardar Sarovar project. The 76 villages struggle through a battle against the dam. The lead character is Luharia Sonkaria, who is the village’s medicine man, a role that was his father’s and grandfather’s before him. The government provides them no viable alternatives. The government offers unusable land a hundred miles away or a small sum of money in compensation for their river-side land. The film documents hunger strikes, rallies, and a six year Supreme Court case, and finally follows the villagers as the dam fills and the river starts to rise. The documentary features Arundhati Roy, who has been an outspoken activist bringing international attention to the controversy. Government aims to provide electricity, irrigation and drinking water to tens of millions of people. Government is confident in this claim. The government has a completely difference views of the impact of the dam. They believe the dam will help the people and make them happy. But the government has nothing to lose from this dam project because the people in government do not live in the area that the dam is supposed to floor. The villagers have everything to lose and millions of them did. This brings up the struggle between the rich and the poor/the powerful and the less powerful. The big question that is stated in this documentary is, â€Å"For whom is this development for? † The government tries to convince the villagers that this is for them and their benefit, but in reality the villagers are not being taken into account for this dam project. This dam development is solely for the purpose the one thing that is universally valued: money and the power of government. Villagers and poor people are not at level in society where they can rely on money and power. They believe in things that the government and money could never find important. Villagers value their traditions and their old lifestyle. The government and the world bank is working to become more modern and to gain more money. For this reason alone, the government is aware of what will happen to the villagers but the government could not understand how hard this project will hurt the villagers and their lives. How to cite Drowned Out, Papers

Management of Organisations Concept of Work Motivation

Question: Discuss about the case study Management of Organisations for Concept of Work Motivation. Answer: Introduction The report will discuss in detail about the concept of work motivation. Motivation at work is something that develops from within an individual at the same time there are things that is completely beyond the individual form (Pinder, 2014). In order to understand, what motivates one at work is a study in itself and a lot of psychology is involved in this. What motivates me at work? I am motivated by many things at work and the primary thing which motivates me is doing the meaningful and concrete work for the organisation and recognising for my work (Danish and Usman, 2010). Both these elements are main factors for making me successful at work which become important motivators (Pinder, 2014). Another important motivator at work is the pay and constant appraisal in the pay. Singapore Airlines also comes with lots of perks like good lifestyle and travelling for free travelling all over the world and at the same time getting paid for traveling (Danish and Usman, 2010). The company is the five star airlines in the world. The company gave us the opportunity to develop a leading edge for the company by constantly improving and evolving in the organisation (Pinder, 2014). Factors that demotivates at work There are number of factors as well that demotivate an employee in Airlines industry. Following are the factors that demotivate me: Travelling to number of countries can be a strenuous job and this is why, the GMT difference leads to major jetlag and there is no time to recover it as we constantly moves into new cities (Chen et al, 2011). Constant travelling keeps us away from home for a very long period of time. This is why, I constantly miss home. Travelling and constant jetlag also create a lot health issues like sleeping disorder (Kultalahti and Liisa Viitala, 2014). Being on flight all the means that one has to be very careful and alert with the customer. This makes my job very demanding and I am in constant pressure to perform (Chen et al, 2011). Lack of vision for career is another factor that can lead to demotivation. Money is one part for motivation and there are number of people including me who are also looking for clear career goals and it can be a useful process to set clear, long-term objectives for employees (Chen et al, 2011). Job insecurity also impacts employees motivation. Every employee wants to be in a place where they can feel secure (Kultalahti and Liisa Viitala, 2014). Conclusion Motivation in employees and productivity can increase and at the same time improve the work environment. This increases number of factors that can affect the performance. These elements are actually quite simple to understand, easy to calculate and at the same time also add a lot of value in organisation (Kultalahti and Liisa Viitala, 2014). The report has discussed in detail about the factors that motivates and demotivates me at work. These are the some crucial and key things that can contribute in the work that works as major motivators and once people identify them; people get the power to completely revamp the work and the factors that keep them moving (Kultalahti and Liisa Viitala, 2014). Reference Pinder, C.C., 2014.Work motivation in organizational behavior. Psychology Press. Danish, R.Q. and Usman, A., 2010. Impact of reward and recognition on job satisfaction and motivation: An empirical study from Pakistan.International journal of business and management,5(2), p.159. Chen, G., Sharma, P.N., Edinger, S.K., Shapiro, D.L. and Farh, J.L., 2011. Motivating and demotivating forces in teams: cross-level influences of empowering leadership and relationship conflict.Journal of Applied Psychology,96(3), p.541. Kultalahti, S. and Liisa Viitala, R., 2014. Sufficient challenges and a weekend aheadGeneration Y describing motivation at work.Journal of Organizational Change Management,27(4), pp.569-582.

Culture is both a key concept and a contested concept in anthropology. Discuss free essay sample

Culture is both a key concept and a contested concept in anthropology. Discuss. I will be discussing how culture is used in anthropology, how it has seeped out into other fields of research and also its uses in normal everyday life. I will be looking at why this key concept has been and is still contested by some anthropologists. How it has created problems in the field and how we perceive people through the concept of culture. This done through the understanding of the definition of the word culture. Then I will show others who defend its uses and its importance to the creation and development of anthropology. That it is not a matter of the concept of culture but a matter of how it is interpreted and misused throughout the classic interpretation of the word. That it is merely a word to convey a set of abstract ideas together and to discard its use is not pragmatic as the word is unbounded. Culture is essentially how humans adapt to survive. That is the very root of the concept of culture. From there it has developed at a pace that far exceeds biological change. It is something that is learned socially through knowledge and actions and most of it is implicit and invisible (Busse, 2013). The word in everyday life has taken on to mean the way a certain group of people live. The word has also become a status holder, as now it has come to mean that someone with Culture is someone who is of higher class and lives a more refined, quality lifestyle. This is one of the reasons that will be touched upon why anthropologists wish to remove the word. When the word is taken into the realm of anthropology, it starts to get complicated. Multiple definitions are used and it is not universally agreed upon on which definition is to be used. The use in anthropology has become a democratisation of elitist using it. This has become a problem for some anthropologists who say it starts to resemble essentialism in the sense that it is creating a clear cut comparisons between cultures (Busse, 2013). Anthropology has a key concept that underlines everything about it, and that concept is culture. Anthropologists are hesitant and are not unanimous when it comes to defining culture, yet it is undoubtedly the most key focus in all anthropological study (Abu-Lughod, 1991). What it allows anthropologists to do is create the categories of self and other. Without the development of culture as a concept, othering would be done through the concept of race, which was how it was done in the past (Abu-Lughod, 1991). Using culture rather than race  gives certain advantages. It allows for differences to be seen in a multiple sense rather than a binary way. Which in effect then allows for a hierarchy and relativizing different cultures into categories. But the most important advantage of culture is how it removes the differences from the natural and innate and removes the confines of thinking in only those terms (Abu-Lughod, 1991). It has shown us that any set of traditions, rules or customs that are ingrained in a person who belongs to a certain culture can be unlearned and the individual can then learn a new set of rules that belong to another culture. Although the idea of culture is to steer away from the limited confines of race, there are still essentialistic tendencies that freezes differences that comes along with culture. In Saids book Orientalism (1978), he discusses the differences between the orient and the occident as a clear cut geographic, racial and culturally different areas. This discourse is so rigid in the way it speaks of the people of the west and the people of the East that it could be considered to be innate and has elements of essentialism (Abu-Lughod, 1991). Most discourses in the twentieth century now focus on culture not race. They are focused on the religions and languages that attribute to the difference in political aspects such as economic power and government of a country (Abu-Lughod, 1991). It is argued by L. Abu-Lughod (1991) that culture works in anthropological discourse in a way that categorises and separates, which then carries over a sense of hierarchy in their thinking. What she suggests is for anthropologists is to stray away from the use of culture and instead use the concept of ethnographies of the particular. This issue was raised when the clear use of the self/other distinction within feminist and bi/multi-cultural anthropologists was brought up. Marilyn Strathern (1985) argued that feminists and anthropologists have different methods of organising knowledge and drawing boundaries within their practises, even though the common interest is in the differences. She notes that this is especially true when it comes to the ethnographers relationship to their current research matter. The experiences of white middle-classed heterosexual women are different to those of more discriminated nature such as lesbians, African-American women and other minorities. This difference in the type of lives lead and experiences had gives the same topic a different perspective (Abu-Lughod, 1991). Which is why when assessing anthropologic  writing, it is important to note that although ethnocentric views have been attempted to be avoided, it is often present in the form of self categorisation, and needs to be take into account. Anthropologists have used culture as a tool for analysis in a very consistent and sophisticated fashion that shows how committed they are to the concept of culture. But even through the extensive use of culture, there have been concerns about how it still freezes differences in a way much alike to race. For example the concept of the native is a term used by anthropologists that immediately others non-Western people (Abu-Lughod, 1991). Many anthropologists have argued that cultural theory has not only frozen differences but has also created cohesion where there may not be or does not need to be. Clifford said that anthropological field-workers in an attempt to enable their own authority on the knowledge of the subject matter, created a coherent cultural other and the interpretation of self and other (Clifford, 1988:112). Abu-Lughod has brought up some methods of contesting culture. These methods are techniques that have been in use in anthropological circles today by those who also agree with the concept of writing against culture. (Abu-Lughod, 1991). One method is the theoretical discussion of anthropologists. This is one of the means by which anthropologists engage one another, making it a great way to contest culture. The use of the terms discourse and practise in discussions are good indicators of anthropologists steering away from culture. As long as discourse and practise are kept safe from being changed into just other terms for culture, and are used as intended, they will allow for a social analysis without the presumed coherence that the concept of culture has came with (Abu-Lughod, 1991). Another method of contesting culture is to change the topics that anthropologists address. The subject matter and their problems can be reworked so that the use of culture is not required. The questions need to be more focused on the history and connections between the community and the anthropologist. The useless feature of these techniques is how it brings out the similarities between all societies. When the discourse is much more in-depth and personal instead of a generalisation, it becomes less culture and more about people which should be the main focus in any anthropological study. Brumann contests the idea that culture should be written off, and argues that the negative connotations are not problems with the concept itself but associated with the ways that culture is used in ways that are less common than the critics of culture in anthropology assume (Brumann, 1999). There does not seem to be a difference in the way culture is defined between classic texts and modern ones. Yet there seems to be a significant difference in the way it is interpreted by classic and modern cultural anthropologists. Culture was simply a synonym to convey the word people in early ethnographies. Yet the word culture being linked to words such as the native which has lead to the harsh degree of us and othering, has led to the word also being dragged down as a tool that is limiting and encouraging essentialistic views. Brumann then suggests that it is not the word that is the problem, but the intent in which the user uses the word. A good example would be the use of the word race. Race being a concept that was completely unfounded and outdated, it has been in a way tabooed from use in scientific text, hindering physical anthropologists, who would wish to use the word in a non-racist way that best assists their descriptions of human biodiversity (Keita Kittles, 1997). Brumann find that culture, given its misuse in the past and present, is not comparable to the way race was used and does not deserve a similar treatment. He believes that if the meaning that those anthropologists who wish to be rid of the concept of culture gave it is discarded, and the word is used to its best intended meaning, in its most optimal way, then there would be no problem with the word (Brumann, 1999). Culture although being a noun, is not something that is there like a physical object. It is a set of abstract or arbitrary aggregate that come together to be identified as a culture (Brumann, 1999). Not unlike how for example, how a set of individual trees, streams and animals come to form a forest. Cultures are not bound by natural boundaries as it is a concept of many ideas coming together and so are only bounded by people (Brumann, 1999). I have discussed the importance of the concept of culture in the world we live in and the field of anthropology. There are those who believe that culture should be a concept that is hindering anthropology and we have no need for it anymore. There are those who defend its uses, saying that it is not the concept that fails, but the people who misunderstood the interpretation of culture gave the impression that culture is something to be avoided. That when it is used in the way it was meant, it is a tool that cannot be replaced by another word as it has become to  ingrained in our understanding of the world and societies. I believe that the concept itself is not the issue, but there are concerns that need addressing such as the use of self and other that leaks into ethnographies. Also with the need for having to gain knowledge of the whole culture and not smaller niches within the community. But culture as a whole is a concept that has allowed us to remove ourselves from the days of thinking in terms of race. It has allowed for societies to be more accepting of others as culture is something of value. It is a concept that I believe if used in the optimal way as Brumman puts it, can be a tool for aiding anthropology and less in hindering it. References Abu-Lughod, Lila, ed. 1991. Writing against Culture. Edited by R. G. Fox, Recapturing Anthropology: Working in the present. Santa Fe: School of American Research. Brumann, Christoph. 1999. Writing for culture: why a successful concept should not be discarded. Current Anthropology 40. Busse, Mark. 2013. Anthropology 203 Lectures. University of Auckland. Clifford, James. 1988. The Predicament of Culture: Twenthieth-century Ethnography, Literature, and Art. Boston: Harvard College. Keita, Kittles. 1997. The persistance of racial thinking and the myth of racial divergence. American Anthropologist 99:534-44. Said, Edward. 1978. Orientalism. Michigan: Pantheon Books.

TOK- the ways of knowing Essay Example

TOK- the ways of knowing Paper The main reason why I positioned perception above the other four WOKs is because perception, among others, is the one tool that is absolutely necessary to gain knowledge. Regardless of how much knowledge of reasoning, emotion, or language you possess, it all revolves around the idea of perception. Perception, in my view, is the ability to understand various matters at ease, a skill which represents basis of the course. I believe it is perception that ultimately gives shape to ambiguous thoughts and develop them further as it allows you to more fully apprehend ideas. What is made out of perception, however, is strictly due to peoples pasts. People see things differently based on what theyve been through- how people perceive the same matter can range all the way from the extreme positive to the extreme negative depending on personal experience. Real- Life Example- The concept of the half filled/ emptied bottle is completely to do with perception. If a person has experienced hardship and struggled through it, that person will most likely say that it is half filled because he is gracious for everything he/she can get. In contrast, if a person who has enjoyed wealth throughout his/her life, he/she will more likely say that the bottle is half emptied because he/she can get whatever he/she wants without going through hardships. 2. Reason Reasoning, the ability to use logic to differentiate right or wrong, is another essential element of TOK. One of the main reasons for positioning the WOK of reasoning as the second most important is that reasoning allows people to piece together scattered ideas into one. We will write a custom essay sample on TOK- the ways of knowing specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on TOK- the ways of knowing specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on TOK- the ways of knowing specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Reasoning uses past experiences to decipher bits of thoughts and ideas into various ideas depending on personal experiences and what people are taught. In other words, different people come up with different results through the process of reasoning. Yet, the gap in the variation in the results is not as large as perceptions. Unlike perception, the results obtained through reasoning do not extend as far as that of perception as reasoning is more rational, which is one of the main reasons perception is ranked higher than reason. Real-Life Example-. When presented numerous clues that lead to one another, you need reason to piece them together. For example, if given a math problem like x + 3 = 5, you can automatically know that x = 2 if you think logically as the answer is always rational regardless of your past experiences. 3. Emotion Emotion is a tool used for sharing thoughts. It tends to personalize transmitted information into the way people want it to be shared. This altered information then gets shared among people which influences the way the people perceive the ideas. While emotion helps people perceive matters personally, the extent to which emotion influence people has a limit that only reasoning and perception can exceed. Real- Life Example- When talking to others, you may want to share an idea that possesses a positive connotation. However, due to emotion, you may alter the tone of the way you speak and therefore, slightly changing the implication of what you say, and possibly making it negative. 4. Language Putting language as the least important quality among the four WOKs is not to show that language is unimportant or unnecessary, in fact, quite the opposite. Language is another vital part of human understanding as well as the others. Without language, communication would be nowhere near as explicit and the exchange of thoughts would be hindered. Even if there are other ways of communication, such as gesturing, no other methods are more efficient than simply communicating through the use of language. However, compared to the other WOKs, the use of language is just a tool to exchange ideas derived from perception, reason, and emotion. Without the other WOKs, no thoughts can be shaped and subsequently shared through language. Yet, without language, thoughts can still be exchanged, just in a more restrained and less lucid matter, although, still doable. The more accessible substitutes for language are the main reasons why I positioned language as the least important WOK among reason, perception, and emotion. Expressions, movements, body language, and several more, for example, can all be reduced substitutes for language. Real- Life Example- When talking to others, there are several ways of expression yourself, the most effective being the use of languages. For example, when you order for something in McDonalds, rather than pointing at the picture vaguely and unclearly, you can simply say the name of the food making it easier for the idea to be transferred. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our International Baccalaureate Theory of Knowledge section. Download this essay Print Save Not the one? Search for

8 Rules About Punctuation and Quotation Marks

8 Rules About Punctuation and Quotation Marks 8 Rules About Punctuation and Quotation Marks 8 Rules About Punctuation and Quotation Marks By Mark Nichol The use of full or partial quotation marks or of paraphrases calls for attention to detail and adherence to a few punctuation rules. Notice that the examples below are deliberately incorrect. 1. â€Å"Most agree the word means something like: This stream meanders through something red.’† The words in the quotation collectively serve the grammatical function of a noun and are not set off from the attribution by a comma or a colon. 2. â€Å"The motto, ‘Might makes right’ applies here.† In this similar case, â€Å"the motto† is an appositive for â€Å"Might makes right,† just as in â€Å"the Web site DailyWritingTips.com,† â€Å"the Web site† is an appositive of the site’s name: â€Å"The motto ‘Might makes right’ applies here.† To insert a comma implies that this is the only existing motto (though there should then be one after right as well to complete the restrictive phrase). 3. â€Å"According to the book, at the first sign of an outbreak, ‘Children were whisked home from summer camps in the middle of the night.’† If an incomplete quotation is completed by a preceding paraphrase, lowercase the first word of the partial quotation unless it is a proper noun. In this case, â€Å"at the first sign of an outbreak† substitutes for the missing introductory phrase: â€Å"According to the book, at the first sign of an outbreak, ‘children were whisked home from summer camps in the middle of the night.’† In scholarly writing, the first letter of children should be bracketed to clarify that it was capitalized in the original source, but that nicety is unnecessary in general. 4. â€Å"He concluded that what America needs most is a â€Å"guiding belief† for citizens, industry, and government.† This sentence is essentially correct, but when a partial quote consists of such a brief phrase, ask yourself whether the quotation marks are justified; why not just paraphrase the entire sentence?: â€Å"He concluded that what America needs most is a guiding belief for citizens, industry, and government.† 5. â€Å"Her response was that she had ‘definitely locked the door on my way out.’† A writer might deem it crucial to retain a partial quote, but if the speaker uses the first person, the quotation won’t fit the reportorial third-person framing, and a paraphrase is necessary: â€Å"Her response was that she had definitely locked the door on her way out.† (Alternatively, you could paraphrase part of the direct quote â€Å"Her response was that she had ‘definitely locked the door’ on her way out† but, again, with diminishing returns.) 6. â€Å"The question is which selection is better?† This is a conjectural question not literally stated, so it is only tangentially related to the other examples here, but it’s important to point out that such constructions should include a comma: â€Å"The question is, which turnoff did she take?† (However, when the sentence is not stated as a question, the comma should be omitted: â€Å"The question is which selection is better.†) 7. When asked to clarify his earlier statement, he said: ‘I have nothing to add.’† Writers frequently introduce a statement with a colon rather than a comma, but this construction is awkward, because a colon invites the reader to put on the brakes, rather than just slow down, a fleeting action the more flexible comma invites: â€Å"When asked to clarify his earlier statement, he said, ‘I have nothing to add.’† (See also the second example, above.) Do retain the colon, however, when the attribution is an independent clause, as here: â€Å"He made this shocking public statement: ‘I think there is a fair chance Perth will be the twenty-first century’s first ghost metropolis.’† 8. â€Å"‘This [the subway bombing] is a minor thing that will develop into something major,’ she added.† When scholarly standards or journalistic integrity demands an exact quotation, but a full statement isn’t available, here’s the conventional but clunky solution: Provide the rest of what the speaker or writer meant to say or the definite noun they didn’t provide in order to fortify your class or reporting assignment within brackets. But note that the bracketed insertion should replace, not supplement, the indefinite subject: â€Å"‘[The subway bombing] is a minor thing that will develop into something major,’ she added.† Alternatively, especially in less-than-formal contexts (or even in newspaper reporting I won’t tell), feel free when you are certain of the intended specifics to employ a handy technique called silent correction. In other words, bail on the brackets: â€Å"The subway bombing is a minor thing that will develop into something major,† she added.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:10 Grammar Mistakes You Should AvoidCapitalization Rules for the Names of GamesDozen: Singular or Plural?

Intercultural Communications Research Paper Example | Topics and Well Written Essays - 1500 words

Intercultural Communications - Research Paper Example From the day of its discovery until today, coffee has been a part of many nations’ customs and occasions. With a considerable market share, coffee, regardless of its kind, proves to be an interesting part of every culture, and that is why it is an important subject of research in the field of social studies. Tracing back the roots of coffee culture leads to rediscovering history, particularly how customs and traditions have evolved with the presence of the famous beverage. Coffee  is one of the most popular beverages in the world (Villanueva et al. 20-40). It would be difficult to find a restaurant, hotel, or any place that is not serving coffee. The popularity of coffee makes it an important part of human culture. Likewise, people cannot easily ignore its popularity due to its marketability and health benefits. A brief background of coffee, its origin and evolution is beneficial to know how it has become a part of human culture. Coffee is sourced from roasted  seeds of th e  coffee plant commonly known as coffee beans. The earliest trace of coffee dates back to the ninth century A.D. in southern Arabia (Weinberg and Bealer 75). Then from Ethiopia, it spread to Egypt and Yemen, then to Persia, Northern Africa, Turkey, and Armania, then to Italy and the rest of Europe; to Indonesia; and to the Americas (Meyers). Aside from being a part of many households’ breakfast, coffee has taken part in important historical occasions. For instance, it was employed in religious ceremonies in Africa and Yemen. Likewise, coffee has attracted much global attention as it was banned in  Ottoman Turkey in the 17th century due to political reasons (Hopkins). Moreover, it was also implicated in revolutionary political activities in Europe (Hopkins). These incidents associated with coffee make it a controversial beverage, a really important part of human history and culture. As a commodity, coffee is one of the most important agricultural products in the world. Mo re than 80 countries cultivate coffee (â€Å"Coffee Drinking Culture†). Likewise, coffee was at the top of agricultural export for 12 countries in 2004 (FAO Statistical Yearbook, 24) and was the world's seventh-largest legal agricultural export by value in 2006. To date, its production amounts to US$14 billion yearly (FAOSTAT Core Trade Data). The important role that coffee has played throughout history asserts the practice of drinking coffee as part of the universal culture. Due to its flavor, aroma, and energizing effects, coffee has become a popular beverage to complement home meals, and also serves as a socializing medium among people of different cultures. The role of coffee as a socializing medium may be referenced to the Les Deux Magots, a cafe formerly located in Rue de Buci in France. This cafe used to be the social hub of many literary writers in the 1900s. The place served as a venue for their meetings, literary sharing, and story telling. Indeed, in his book title d, â€Å"A Movable Feast† Ernest Hemingway (72), a world-acclaimed writer recalls his memories of Les Deux Magots as it used to be a rendezvous for all literary enthusiasts in the early 1900s. in Hemingway’s story, he and his friends used to go to Les Deux Magots for coffee before going home finally. Moreover, other literary authors such as Steve Matchett, Abha Dawesar, Vladimir Nabokov, and Craig Ferguson have their own reminiscences of the place in their own respective works. This shows not only the

Ethical Issues and Planning the Audit Essay Example | Topics and Well Written Essays - 1000 words

Ethical Issues and Planning the Audit - Essay Example The audit revealed certain flaws in the internal control. If after the auditor has undertaken alternative procedures to assure himself on the reliability of the report there is no assurance that the financial statement is reliable for use by any user. John the auditor may have discovered the poor internal control procedures of the company on inventories and he believes that the valuation method used in estimating the inventories will compromise the integrity of the report and a potential investor to take a risk beyond what he is willing to take if he knew the true values of the inventories. The use of estimates in the valuation of inventories instead of the cost or market which ever is lower rule is a violation of the generally accepted standard. The deviation from the standard must be disclosed and it is the duty of the auditing firm to show the effect on the inventory and on the overall reliability of the financial condition of the company under audit. Is the inventory material in relation to the overall assets of the firm, or of the current assets Was there a physical count made and was the auditor present during the physical count and such count was used in th computation of the inventory These are all considered in assessing whether the opinion of the auditor is unqualified, or a disclosure is necessary. Despite these once there is deviation from the standard of reporting is presenting the inventory values that materially affect the accuracy of the values reported it is the auditor's duty to report. John should submit his report and the outcome of his meeting with Chandler on the matter of substitution by Chandler to the firm's quality assurance board. The report should clearly state that John's findings and the alternative procedures he did, considering the poor internal and complaints of customers on merchandise defects, etc., have not cured the unreliability of the financial report. The Board will be the final arbiter that will decide whether indeed a disclosure is necessary in the report in the "Notes to financial statements" section, or a qualified opinion. Chandler may have ulterior motives in making an unqualified opinion and scope of work, etc. Question 2: Planning the Audit To: Audit Partner Re: Potential problem areas and their impact on the audit plan for Moss Green Ltd. We have undertaken the initial steps in our audit of the above-mentioned client through interviews of their key management officers who might likely be our sources of vital information and approval on items that will be included in the audited financial reports. The officers are Mr. Tom Green the managing director and Wendy Chong who is in charge of the financial affairs of the client particularly the management of the investments and foreign funds that are hedged to secure foreign currency fluctuations. We are concerned on possible problems in the presentation and disclosures of accounts. We learned from the previous auditor that Tom Gross does not have much interest on the financial affairs and he has delegated these to Wendy Chong. The possible problem with Wendy Chong is her refusal to allow disclosures on certain investments that has implications on valuation and contingent liabilities, particularly on hedged accounts. The concern is much more because Wendy enjoys a incentive compensation scheme which my tempt