Elements of Religious Traditions Essay Example | Topics and Well Written Essays - 750 words - 1

Elements of Religious Traditions - Essay Example For example in the case of Judaism there are two forms of Torah, one is verbal and the other one is written. The Torah that is available in written form has been recognized as Tanakh or even named as the Hebrew Bible. The oral form of Torah has even been found in written form in the shape of Talmud which is a written commentary. On the other hand several religions that are indigenous in nature have not created a written format of their oral teachings. Similarly there are certain religions who do not follow any form of written text or tradition and their religious traditions are found in oral form and have been transferred from one generation to another in that form. The complexity of the verbal traditions is much harder to interpret and understand. Religious Traditions Say The second major issues in the study of religious traditions are to identify what particular teachings or particular stories and texts of a particular religion are trying to teach their members. The issue in identi fying what a particular teaching is trying to convey to its members is whether the teaching is a standard doctrine or a particular teaching is just a myth and have been handed down from one religion to another in verbal manner. What are religious teaching is trying to convey to its followers has certain functions. ... In certain teachings, this has been stated in quite an explicit manner. For example: in the case of religion of Shinto that is practiced in Japan, the birth of Islands in Japan are explained as a divine couple in which Izanagi and Izanami stirred up the floor of the ocean with the assistance of the trident of heaven and the drippings that were an outcome of this activity are recognized as the Islands of Japan (Ashkenazi, 2003, p.173). Their religion further states that the people living in Japan are the descendents of these beings that are semi-divine in nature. Religious Traditions Does The issue of what a particular religious teaching does for its members depends on the themes. One of the themes that religious traditions focus upon is the rituals and behaviors that an individual has to carry out throughout his/her life. These traditions teach their followers about the behaviors they are expected to exhibit as child, adult and as they become seniors. Religious teachings help individ uals throughout different transitions. For example: the vision quest that is a part of the people of Lakota is a story of how Lakota lived as a boy and then as an adult and these teachings inform its members that this is the right way of living their lives and this way will help them experience prosperity. Another major issue related to religious traditions is how these teachings operate to provide its followers with the complete access to what is considered as sacred. For example: In Christianity, winter marks the birth of their God and Christians celebrate this season in shape of Christmas. Religious Traditions Organizes The last issue that a religious tradition sorts to solve is how a particular religion is involved in the process of organizing its leadership. These

Should regulations for home schools be changed Essay

Should regulations for home schools be changed - Essay Example Homeschooling should be a permissible option, but it should be strictly regulated, not based on academic curriculum but based on some basic skills acquired by a child for normal living. For example, occasional tests can ensure a child is exposed to alternative ideas in religion and culture. Conducting personal interviews with a child to examine its language, general knowledge and math skills are up to the mark will also help. Regulations need not target when, where and how a child should be educated as the whole point of home schooling is to teach outside the classroom. Biological facts can be learned anywhere from farms and kitchen to garden while language classes can extend to theatres and libraries. Some parents can choose to educate their children based on their interest instead of making them spend time in all regular subjects. So the curriculum and the way of teaching should be left to the parent’s choice. But, care should be taken to ensure every kid is progressing constantly in their selected field. Background of Homeschooling Before getting into the debate whether the regulations for home schooling should be changed let us see the origin of homeschooling the US. People have been training children in their homes for centuries. Modern schools started to appear widely only in the beginning of this century. However many people started to doubt the reliability of the education provided in the modern public and private schools by 1960's. Modern homeschooling movements especially religion based ones started to appear opposing the governments stand to send every child to school. Conservatives felt public and private schools have sold themselves to secularism and their children should not be forced to attend them. By early 1990 home schooling movements have won the right to educate their children in all the states. Though each country has different laws regarding home schooling, all of them permit both religion based as well as non-religious home schooling. Homeschooling is quite popular among conservative familie s in the Great Britain and a few selected groups in Germany. But only a few thousands are home schooled in Great Britain while nearly 200 children are homeschooled in Germany (Rhodes, 2012). The number is very high in the US only compared to any other country in the world. Though it might seem like only celebrity kids like Jaden Smith and Cheyenne Kimball are being homeschooled, the reality is much different. Students from all economic background are being homeschooled. Some are homeschooled for special needs because they are slow learners or have physical disabilities. Others are homeschooled because their parents have practical issues in commuting or ethical issues with the way the public and the private schools operate (Klicka, 2004). With security concerns in many public schools being an issue and student massacres like in Connecticut becoming very common many parents feel it safe to educate their children on their own. Differing State Laws Homeschooling parents do not have a st andard regulation all through the nation. Certain states like Pennsylvania and New York have appointed various agencies to oversee the homeschooling parents. The parents have to submit everything from the academic curriculum they are choosing to the personal qualification of the tutor to the state recognition. The students should take up private

Bilingualism in Spanish Education

Bilingualism in Spanish Education Nowadays, bilingual education has become an important issue in Spanish education. Along the years, education has been modified several times by different laws and political ideologies and it is still happening today. I will focus on the Spanish primary schools, specifically in Andalusia, where I would like to study the current situation, considering the law as the main rule to bear in mind when making changes. However, the system has to be adapted to the new needs in education and the methodology teaching. Thus, the legislative frameworks guiding the Spanish education system are the Spanish Constitution (1978), the Organic Act on the right to Education (LODE, 1978), and the Organic Law of Education 2/2006, 3rd May (Ley Organica de Education LOE 2006). Considering that many places are monolingual communities, then it follows that the changes in the education system are being done slowly. Some educational and pedagogical books have mentioned the situation in the past and how to implement advantages in methodology and language learning. But in the case of Spain, as some studies have referred to, the obligation to improve in terms of second language knowledge is mainly due to the demands in the competitive market in the EU. For example, in the book CLIL in Spain Implementation, Results and Teacher Training, David Lasagabaster makes mention of the setting in our education: The fact that Spain finds itself in the penultimate position in the ranking of EU countries in terms of second language knowledge, a figure offered by the latest demolinguistic reports of the continent (Council of Europe 2005; Grin 2002), has wounded the credibility of the educational system and was seen as a real threat to future growth and development (Lasagabaster, 3). That is the most commonly held reason, as researchers suggest in their writings, why the government and authorities started to focus on the promotion of L2 competences as an essential step towards modernization and prosperity. Then, on April 25th, 2005, in Andalusia, the minister for education presented a plan called Plan de Fomento del Plurilinguismo (henceforth the Plan, Junta de Andalucia 2004), the main aim was to provide teachers with useful skills to perform new tasks required of them; in other words, teachers had to adapt to a lot of different functions that are affected in the use of language and methodology, for teacher training in content and language integrated learning. It was of concern to foreign language teachers and teachers in general because of the non-linguistic areas of knowledge, such as natural science, art, physical educationà ¢Ã¢â€š ¬Ã‚ ¦ As a consequence, a huge investment was made in human and technical resources, teacher training, mobility and the innovation of the curricula design. It allowed around 400 bilingual Primary and Secondary schools to be inaugurated. But it brings an enormous challenge to the teachers, as I mentioned above, due to two main reasons: first, they have to put their English language skills into practice, and second, they have to improve their language level. Another difficulty to be faced is the lack of published textbooks for bilingual schools, so teachers will need the help of the assistant teacher creating the materials and also a large amount of time to prepare the tasks. However, it is also necessary to mention the mobility programs for teachers and students, which facilitate language experiences, teacher training schemes, increased student exchanges, and basically extend adult education and lifelong learning. So far, many initiatives based on the new trends of foreign language teaching have happened; Curriculum Integrado de las Lenguas CIL, was meant to be the first step in the changes planned, and then CLIL (which seems to share the same ideas), led to agreements between foreign organisations and universities to allow exchange visits and the mobility of students and teachers, Teacher Training Centres, study abroad programmesà ¢Ã¢â€š ¬Ã‚ ¦ Most of these regulations were created between 1998 and 2004 at experimental bilingual schools, and were finally set up in all the Andalusian provinces, and consequently, many schools will later join the experience of plurilingual education. Teachers realize that the students have to be responsible for their own learning, they have to be independent learners, and to manage their individual learning needs. Regarding the students learning, an evaluation of CLIL programs in Andalusia was carried out in 2008. There are a lot of benefits in CLIL schemes; Lasagabaster has written in his book about the CLIL program: The potential of CLIL with respect to the goals of plurilingual education has noticeably been taken into account by the educational authorities in Andalusia and the language education policies that have been implemented (159). As far as Im concerned, many studies and academic writings are carried out in this field. All of them have helped to improve and move forward the study of foreign language learning. However, my project will prove that primary education, which is one of the most important phases in students lives, requires changes in schools. Nevertheless, schools have to follow the same pathway, bringing useful skills for students lives, and teaching them how to face a changing world with the right tools. I think CLIL brings the possibility of helping students when learning a second language, but it could be a challenge. 3. Theoretical framework and research methodology Theoretical Framework: 3, 5 pà ¡ginas The aim of this study is to investigate bilingual education in relation to the content and methodology used by teachers when students are learning a foreign language, so after exploring many sources (books, internet, libraryà ¢Ã¢â€š ¬Ã‚ ¦), I am going to base my theoretical framework on the use of CLIL (Content and Language Integrated Learning). The reason I came up with my decision is because I was exploring some teacher methodologies adopted in schools in the past when teaching a second language. Compared with today, in the past teachers basically used to rely on repetition or imaginary situations in their lessons, which had no relation to real life situations, which would serve as a way to gain the knowledge to communicate in another language. Nonetheless, after years of research on teacher training, other ways of teaching and learning have been shown to be more successful, and I can say that studies in language teaching have achieved breakthroughs in the development of a second language. Indeed, CLIL is an example of this process. We are living in a time of advances and innovation in technology, and this often involves changes in the way we do things. Therefore, integration becomes more important today than the fragmented style practised in previous years, so it is a step forward in our present that brings fusion between categories that might have been divided in the past. As a result, CLIL invites us to the confluence between the learning of content and language. It provokes changes in teachers, as they move away from fragmentation when teaching in separate areas of content and language, which was a situation that arose in the old schools. Therefore, since fusion is a fact, in the present and in the future, the information and communication sectors are integrating technologies due to social demand. CLIL is a useful theory created to help young people to build integrated knowledge and skills for a progressively unified world. A good definition of CLIL can be found in Uncovering CLIL: Content and Language Integrated Learning in Bilingual and Multilingual Education: In short, CLIL is a dual-focused educational approach in which an additional language is used for the learning and teaching of both content and language. For example, CLIL has involved Malaysian children learning maths and science in English. (Mehisto, 9). We can start to see the world as a product of globalization, where technology is a useful tool to exchange information and knowledge. It also has an impact in the way we teach and on what we teach. Therefore, CLIL is a strategy with the objective of using a language that is not the students native language, as a way of instruction and learning for primary subjects, such as maths, science, art, physical education, musicà ¢Ã¢â€š ¬Ã‚ ¦ Although it is difficult to combine the language learning with content learning, co-operation and the exchange skills among language and content teachers come to be essential when CLIL is implemented in the classroom. Nevertheless, it has to be accompanied by enough time for class preparation and enough time for the teachers to reach a common agreement on teaching strategies and student activities. Additionally, it is an easy task if we think that the subjects that we are going to deal with have to be updated and students familiar with their use: The learning materials used in CLIL classes are often from current sources such as newspaper articles, books, brochures, web pages or blogs. Students are supported in using these materials. The texts are adapted by cutting information into manageable chunks and adding synonyms or a glossary. (Mehisto, 33) Moreover, once again it is clear that the purpose of language in CLIL is to be considered and used as a tool, rather than as a particular area of study; hence, this new strategy seems to be appropriate considering the rush for changes and the new challenges presented by the world today. Teachers are aware that there will be several changes, and as consequence, the atmosphere in the classroom will help students in their development and comprehension of the subject: Krashens hypothesis on the affective filter states that optimum learning occurs in an environment of high stimulation and low anxiety. According to his theory, the emotional state of the learner acts as a filter. Krashen sees the learners emotional state as an adjustable filter that may pass or impede input needed for acquisition (Rozeta, 3823). As mentioned before, Europe is making changes related to the necessity of learning languages without forgetting the content, and this is one of the reasons why the EU ´s language policy promotes multilingualism, and they promote the interest of every EU citizen in being able to speak at least two foreign languages, which is reflected in schools from an early age. Knowledge of languages is at the heart of a successful Europe. Multilingualism enables communication and understanding, key elements in inspiring Europes many diverse cultures to work together towards common goals. Language teaching is therefore of central importance (Rozeta, 3824). Referring to the acquisition of teaching strategies in CLIL, it is not easy to apply and it requires considerable effort to put it into practice: it demands collaboration among subject teachers and language teachers, as well as a greater range of activities than in a regular class. The materials used have to be well prepared and accurate. In the case of CLIL, it is recommended that the material be compiled by both teachers, so good time management skills are also necessary. It is a fact that CLIL is one of the most effective methods of learning a foreign language, and many places in Spain are still in the process of introducing it in state schools because the process takes more time than in private schools; private schools are more flexible and a new law can be introduced quickly. Interestingly, a study in Andalusia have proven that CLIL students obtain much better results in communicative skills than in the non-CLIL groups in other languages; however, it is still necessary to invest in more research on this subject: However, a preoccupying fact in Andalusia is that there is virtually no existing research on non-CLIL language classrooms and the same with respect to content-subject classrooms. Given the very low ratings for Andalusia in the PISA reports this should be a priority (Bruton, 530). After all these findings on research in education, and specifically in bilingual education, the government has had to compromise and collaborate with the universities, institutions, schools, teachersà ¢Ã¢â€š ¬Ã‚ ¦ with the aim of investing in teacher training for high-quality education in order to transform CLIL into a reality in all the schools. Research methodology and design: 3,5 paginas Before explaining my choices, I will mention the main differences between qualitative and quantitative methods. The term quantitative refers to the fact that the emphasis is on the amount of data. Therefore, the use of questionnaires as research tools is more common in quantitative research. Interviews and observation, however, are usually thought of as qualitative techniques, since the focus is on the quality of the data, not the quantity. It was best stated by Best and Khan on their well-known work, Research in Education. On the one hand, [q]uantitative research consists of those studies in which the data concerned can be analysed in terms of numbers. On the other hand, [r]esearch can also be qualitative, that is, it can describe events, persons and so forth scientifically without the use of numerical data. Furthermore, [q]uantitative research is based more directly on its original plans and its results are more readily analysed and interpreted, whereas [q]ualitative research is more open and responsive to its subject. As a conlusion, it can be said that [b]oth types of research are valid and useful. They are not mutually exclusive (89-90). The main research tool used in this paper is the interview, which can also be considered a professional conversation (Interviews: An Introduction to qualitative research interviewing. Kvale, 5). In general, the interview can be defined as having a purpose: to obtain descriptions of the world of the interviewee, and to interpret the meaning of the described phenomena. Thus, the use of interviews in research can be seen as something natural: it is a conversation that has a structure and a purpose. It could be produced through spontaneous exchanges of views in everyday conversation, and converted through a careful questioning and listening approach with the aim of obtaining thoroughly tested knowledge. Usually, it is not considered a conversation between equal partners because the researcher normally takes control of the situation. The researcher is in charge of introducing the topic of the interview, and following up on the subjects answers to his or her questions. The conversation has been used as a way of gathering information since ancient times: Socrates already used dialogues to obtain philosophical knowledge from people. In addition, the social sciences that originated in the late 19th century also made use of interviews for research in a systematic way. Ever since, conversations have belonged to the realm of the social sciences, the humanities and philosophy. At this moment, the emphasis on the interview, and on the interpretation of its meanings, practically places interview research within the domain of the humanities. The numerous advances in technical devices, such as portable tape recorders and computer programs, have made it possible to take accurate recordings of interviews, as well as to easily transcribe them. Moreover, the research methodology used in this paper is a qualitative methodology because the data used here is termed soft, which means it is rich in the description of people, places and conversation, and not easily handled by statistical procedures. In this study, I am going to focus my analysis on bilingual education; specifically, on the experiences of two English teachers from two very different environments: one works in a bilingual school and the other works in a Spanish monolingual school. It could be said that qualitative research is also more natural; this is because the researcher frequents the places where the events he or she is interested in occur naturally. Furthermore, the data gathered is supplied by people engaging in their natural behaviour. In addition, I used qualitative research because it is descriptive; in an interview, the data collected is based on the words of the interviewee rather than numbers. When using qualitative methods, researchers are interested in the process, instead of simply the outcome. Here, the participant perspective is essential, and the researcher needs to be interested in how different people make sense of their lives, as well as many other factors, in order to accurately capture their perspectives. The reason I will use a qualitative method is that I think this method is the most suitable one for research in the field of education, which is what I am working on. It is a method that allows us to see and understand events in their proper context. Thus, I will immerse myself in the context, preparing the interview and then interviewing both subjects at their respective schools. This process will be interactive because the people being studied will tell the researcher about their lives. Moreover, the experience will be approached as a whole, not as a series of independent variables, since the goal is to obtain a unified view of the situation. Hence, a qualitative method seems to be the most suitable choice. As mentioned above, I will analyse and transcribe the interviews relating the experiences of two teachers working in very different environments, but both teaching subjects in a foreign language. The aim is to study their answers and compare them, looking at the different methods and programs used. The decision to use an interview is based on the fact that, through their answers and background information, I will evaluate their ideas and compare how bilingual and monolingual schools differ with respect to teaching a second language in primary school. My interview will consist of four questions; my intention is to avoid, as much as possible, questions that can be answered by yes or no (closed questions) because in that case I will not be able to obtain the information needed for the study. I am going to use a semi-structured or open interview; one reason for this is that I have just one chance to meet with the teachers and, in that time, I have to cover all the points and to obtain reliable, comparable, qualitative data. These questions are specifically focused on comparing a bilingual school teacher and a monolingual school teacher; mostly on the use of foreign language when teaching the content, advantages and disadvantages in both cases, and some of the problems that arise in a classroom when the language used is not the native one. The design of the interview is divided into seven stages, according to Kvale (88): Thematizing. Before the interview starts formulate the purpose of the investigation and describe the concept of the topic to be investigated. The why and what should be clarified before the question of how-method is posed. Designing. To design the study in undertaken with regard to obtaining the intended knowledge, before the interviewing starts. Interviewing. Conduct the interview based on an interview guide and with reflective approach to the knowledge. Transcribing. Prepare the interview material for analysis which includes normally a transcription from oral speech to a written text. Analyzing. Decide which method of analysis are appropriate thinking on the purpose and the nature of the interview material. Verifying. . Establish the generalizability, reliability, and validity of the interview findings. Reporting. Communicate the findings of the study and the methods applied in a form that lives up to scientific criteria, takes the ethical aspects of the investigation into consideration, and that results in a readable product. Finally, I have decided on the two chosen teachers because one works in a bilingual school and his native language is English, and the other teacher works in a monolingual school and her native language is Spanish. This will allow me a wider field of work, so that I can analyze as many differences as possible.

Analysis of History :: American America History

Analysis of History "History is the memory of things said and done. Every man is a historian." I agree that history includes everything said and done, to a certain extent. There are levels of history. The relevance to each individual's life determines the significance and importance of the certain event. Also, it should only be studied, perhaps, if the event has a certain impact on the person who is studying it. If an action proved to be important to an individual in the present or the future, that incident would be a sort of personal history. If it were meaningful to a large group of people, it would be a less individual kind of history. The type of history that is commonly taught is the less personal kind. History teachers think that this kind of national history has more relevance to each person's life than the more individual events. However, sometimes the personal events are more important and leave a bigger impact on an individual than the national history. In one dictionary, history is defined as "a written account of events, particularly of those affecting a nation, institution, science, or art..." I think that this definition of History completely counteracts the original quote. In my opinion, if one were to do something that only effected himself, it would still be history. It would not have that big of an impact on the world, but to that person, it could have been very influential. Another definition of history says that it " is a methodical record of important events which concern a community of men." Once again, in my opinion history does not have to effect a community of men in order for it to be important or significant. Also, history does not have to be written in order for it to be relevant or to have an impact. Even a simple story passed from generation to generation with clues from the past is a form of history. If one were to write that cavemen had three legs, it would not make it history. Whether it is written or not does not affect the truth and facts of the situation. I agree that history is simply just the memory of past events. The remembrance of an occurrence shows that it is relevant enough to be remembered. It is important that a historical event is remembered the same by all.

The Importance of Business Communication

When you think about these two quotes you will find a lot of meanings, something happens in your life around you, about the relations and communication and how to deal with others not just on business also in your general life, so it is too important to learn how to communicate. Communication is the process of transmitting ideas, thoughts, information, opinions, and plans between various parts of an organization or sometimes to those on the outside of an organization who are interest in the business and need to know the information.Communication is one of the most basic functions of management in any organization. Its importance can never be over emphasized. The presence of business communication ensures that there is a sense of professionalism in the business. Good communication means your message is being sent and those receiving it clearly understand it in it’s entirely. Because of this, the receiver will more likely respond to it in a positive manner.When this occurs, it m eans the message was communicated effectively. A customer who receives poor communication from an employee will most likely have an unfavorable response to a company. The reason for this could be because the person listening does not possess a clear understanding of what the person doing the talking is actually saying. Perhaps the request is unclear, or maybe the person listening did not pay close enough attention. Human relations cannot be present without communication.Good and effective communication is required for both personal relationships and successful business relationships. You can use business software and other popular applications for writing communications, or you can utilize the telephone and in-person methods for the spoken part. No matter how you communicate, make sure there is both talking and listening going on and that you take the time to carefully consider what is being said to you. All three forms of communication are important to a business.The written  com munications can serve as a record of sorts while the phone conversations can facilitate the beginning of a great business relationship. The in-person communication will also help to further promote the business principles as well as the products. Face-to-face communication is especially important between companies and their customers. This is what keeps them coming back time and time again and what can place the business in the forefront of many situations that are perfect for acquiring and maintaining customers.Effective communication in business helps better understand a person or situation, enables us to resolve important differences, and builds trust and respect. Effective communication is also about exchanging information and it requires you to understand the emotion behind the information. Effective communication can also improve relationships at work, home, and in social situations by deepening your connections to others and improving teamwork, decision making, caring, and pr oblem solving. It is also stated that effective communication in a business is a learned skill.

Investigating the development and importance of the auditing standards

The regulative environment makes it compulsory that organisations such as limited liability companies must be audited by an independent external hearer qualified under the ordinances of professional organic structures internationally or nationally to guarantee that the company is working in conformity to the company jurisprudence set by several states. An external hearer maps as an independent organic structure appointed by and studies to stockholders to show an sentiment whether the fiscal statements are prepared, in all stuff respects, true and just and in conformity to the applicable fiscal coverage model ( Pflugrath G. , Martinov-Bennie N. and Chen L. , 2007 ) . In describing to the stockholders, the hearer provides sensible confidence whereby they do non vouch fiscal statements are free from material misstatements but instead at an acceptable degree. Professional organic structures worldwide carries a responsibility to put auditing criterions to play a function of helping hearer s in executing responsibilities in order to supply high degree of assurance to intended users of the Financial Statements ( Noreen, 1988 ; Siegel et al. , 1995 ; Wotruba et al. , 2001 ) .2.0 Main Report2.1 Development of auditing criterionsThere are three regulative environments which govern statutory audits and one of them is scrutinizing criterions. At International degree, the International Federation of Accountants ( IFAC ) is the planetary organisation for the accounting profession. An independent standard-setting board under IFAC is known as the International Auditing and Assurance Standards Board ( IAASB ) . The IAASB developed the International Standards on Auditing ( ISAs ) to be carried out on audit battles. As for National degree, ordinances differ as there are assorted standard scene organic structures which choose to follow the ISAs by modifying it or to put their ain criterions to accommodate harmonizing to single states. In Malaysia, the Malaysian Institute of Account ants ( MIA ) , a member of IFAC is responsible in developing the Malaysian Approved Standards on Auditing ( AI ) which adopts the modified ISAs. However, the latest development states the execution of a new board which is the Audit and Assurance Standard Board ( AASB ) ( Cosserat and Rodda, 2009 ) .2.2 Importance of the auditing criterions.An scrutinizing criterion is a signifier of the current best pattern applicable in statutory audit battles by sanctioned hearers which sets a minimal degree of proficient proficiency to guarantee work done is of high quality auditing and at the same clip supplying high degree of confidence ( Jubb and Houghton, 2007 ; Simnett, 2007 ) . It is a signifier of benchmarking the strength of accomplishing aims of the professional organic structures in being a function theoretical account in the accounting profession as stated by Watkins et Al. ( 2004 ) , and besides safeguarding the place of hearers whilst scrutinizing fiscal statements. Through professional and ethical criterions such as independence and unity, Alfredson, K. et Al. ( 2005 ) states that hearers carry out elaborate plants to value a capable affair whether it is of true and just position. Once a decision is made, the sentiment obtained would find the degree of assurance the populace would hold towards the fiscal statements ( Alfredson, K. et al. , 2005 ) . This adds on to cut downing the hazard factor faced by users of the fiscal statements ( Martinov, 2004 ) as it deters managers of an entity to transport out deceitful activities. At the same clip, it besides indirectly strengthens the audit profession as the populace would hold an increased assurance degree taking to a better feeling towards hearers in general ( Simnett, 2007 ; Dellaportas, Senarath Yapa and Sivanantham, 2008 ) . As processs of executing a statutory audit is consistent and of principles-based, it becomes less stiff and flexible to be implemented on the audit plants carried out on fiscal statements. Aside from that, as agreed by Noreen, 1988 ; Siegel et al. , 1995 ; Wotruba et Al. ( 2001 ) ; it may be able to cut down clip factor as hearers are able to be after and analyse which country are important to be tested more and frailty versa because they are already well-versed with the audit processs set by the criterions. However, this may present as a menace because the usage of their ain opinion becomes excessively subjective and therefore, they may be given to be excessively indulgent during audit processs and beltway on of import affairs. Hearers could even deliberately choose non to execute so much elaborate work and merely province fiscal statements as true and just since wittingly for the past history, it has been stated as so ( Jones et al. , 2003 ; Herron and Gilbertson, 2004 ) . From this affair, it can be of advantage to managers to carry on deceitful activities because hearers can merely see an sentiment on fraud but non able to observe and forestall it. It is the responsibility of the direction and managers to go to to deceitful possibilities in a company. With that said, they may choose to non follow deliberately by declining to unwrap gray countries in its fiscal statements or relevant information needed to execute the audit ( Cosserat and Rodda, 2009 ) . While saying to be able to accomplish high quality audits worldwide, a smattering of states still implement their ain auditing criterions to accommodate their national statute laws and traditions ( Samuels and Piper, 1985 ; Tarca, 1998 ; cited in Dellaportas, Senarath Yapa and Sivanantham, 2008 ) . This is likely due to the fact that there are still many developing states which do non hold professional organic structures for such a intent as this or even states like in the United States of America whereby they adopt a different criterion which is of rule-based ( Simnett, 2007 ) . All this may reciprocally do a hold and obstructor to harmonisation of criterions across the Earth in concurrence to international convergence ( Weetman, 2006 ) . Aside from that, consistent updating and alteration of criterions poses a demand to maintain oneself updated taking to a deficiency of assurance while executing responsibilities due to inaccurate executing of criterions implied on audit work as there are restrictions to how much one can make at a period of clip. Being excessively proficient with ordinances may do hearers to be ‘stiff ‘ in their public presentation and therefore, lack grasp on findings of samples, trial objects and the appraisal of analytical processs.2.3 Aims and Activities of IAASB and AASBWork done by the IAASB is monitored by the inadvertence organic structure known as the Public Interest Oversight Board ( PIOB ) whereby the populace ‘s involvement is involved sing proper revelations and transparence of issues that concerns to bettering the overall mission and to accomplish aims of the professional organic structure ( Dellaportas, Senarath Yapa and Sivanantham, 2008 ) . IAASB came up with a development of a plan in the twelvemonth 2004, which functions to redraft the full ISAs either partly to change countries in the ISAs or to to the full bring down new lucidity conventions where applicable. The Clarity Project reached a degree of completion upon confirmation by the PIOB and now contributes 36 freshly clarified criterions as guidelines in confidence battle by qualified hearers worldwide ( Accountants Today, June 2009 ) . Judging from the fact that the criterions now clearly identifies the aims and duties an hearer faces, a better apprehension of the full construct and public consciousness are gained ( Buchanan, F.R. , 2003 ) . The freshly improved criterions are by-far less proficient and therefore, easy to be adopted by practicians to be implemented on processs carried out for confidence battle. The whole intent of carry oning the lucidity undertaking is to do the criterions more appropriate and updated with the recent environment and at the same clip to help and update users of relevant information and a clearer position of using each criterion for the benefit of the populace ( Dellaportas, Senarath Yapa and Sivanantham, 2008 ) . The assurance of the populace in fiscal coverage activities would finally be increased ( Alfredson, K. , Leo, K. , Picker, R. , Pacter, P. and Radford, J. , 2005 ) . It is in a manner a good thing to invariably upgrade and redraft the criterions to accommodate the current coverage environment ( Humphrey, C. and Turley, S. , 2006 ) . However, there may be a little disadvantage in the sense of doing the revised criterions known to its users. The professional organic structures would necessitate to carry on seminars or station notices to all members of the professional organic structures to inform them of such amendments that has taken topographic point. This finally takes clip and attempts and may even incur a little cost to be carried out. Similarly the IAASB, the AASB plays a similar function in continuing an acceptable degree of quality professional services and high ethical behavior amongst practicians. The MIA further justified the desire of standing-out in the standard-setting procedure trusting that Malayan market can be integrated internationally so that point of views can be mentioned earlier alternatively of acquiring secondhand attending in order to germinate criterions that are more suited to the nature of the Malayan market ( Izma N. , 2009 ) . Implementing the ISAs by the AASB is a signifier of doing attempts to heighten the fiscal markets of Malaysia in going more competitory and stable. At the same clip, it besides improves professional unity and quality of audit plants by hearers. Under the backing of the MIA, AASB will go on to run into rigorous outlooks of stakeholders every bit good as traveling towards a holistic international convergence of criterions and enhance assurance of users through proper counsel in audit and confidence services. This may turn out to be a good measure in front in concurrence to be inline with the harmonisation of criterions in the universe today and besides to prepare the fiscal place of the state in order to hike assurance of the public one time once more ( Chan and Leung, 2006 ) . Therefore, conformity with scrutinizing criterions such as the ISAs and implementing it into aims and duties stated by the professional organic structures need to be acted out rapidly so as to non fall behind in clip because it can be rather a drawn-out procedure which is non accomplishable overnight ( Izma N. , 2009 ) .2.4 Further RegulationsCodes of Corporate Governance Corporate administration is the system whereby companies are directed and controlled. Cosserat and Rodda, 2009 mentioned that it is utile in avoiding affairs such as struggles of involvement seen in the bureau theory between the directors ( agents ) and the stockholders ( principal ) . In conformity to the UK Combined Codes of best patterns, the board of an entity is encouraged to organize an audit commission to guard the independency and objectiveness of hearers. An audit commission plays a function as an independent point of mention to turn to sing issues of struggle between the board of managers and the external hearers. Aside from that, in order to better external audit processs, they have a responsibility to supervise the unity of managers in fixing fiscal statements. Codes of Ethical motives The burden is ever on the hearer non merely to be ethical but besides to be seen as ethical. The International Ethics Standards Board for Accountants ( IESBA ) establishes a conceptual model for all practicians to adhere to five regulations: unity, objectiveness, professional competency and due attention, confidentiality and professional behavior. Menaces to these rules are to be identified and applied with several precautions to extenuate it. Hearers are subjected to ethical demands by professional organic structures because the public relies on hearers to bring forth an independent sentiment during confidence battles ( Pflugrath G. , Martinov-Bennie N. and Chen L. , 2007 ) . They farther elaborated that a high quality audit, consisting of professional competency and due attention features need to be conducted as hearers have entree to confidential information of the entity. Company Law An hearer is required to execute an one-year audit abiding by statutory responsibilities to describe to stockholders on whether fiscal statements are of a true and just position and in conformity to approved criterions. They need to be independent and persevering and province if sufficient information has been obtained and that the company has kept proper records harmonizing to the jurisprudence. The hearer must besides name out lacks of their findings in the hearer ‘s study. The company jurisprudence besides determines the rights, assignment, remotion and surrender of hearers and the liability of hearers to stockholders and 3rd parties ( Cosserat and Rodda, 2009 ) .3.0 DecisionThe result of these findings discussed has added cognition to a better apprehension of the full audit and confidence rhythm. The responsibilities of an external hearer must be based on appropriate conceptual models developed either internationally or nationally harmonizing to the suitableness of several states. They need to execute a statutory battle required by the company jurisprudence, which is of high but non absolute confidence that the fiscal statements are free from material misstatements. An overview of the constitution of scrutinizing criterions, its aims and importance to benchmark the quality of hearers in executing responsibilities and corporate administration, company jurisprudence and ethical codifications as extra ordinances in heightening the function of hearers were identified. Furthermore, the chief thought of separating IAASB and AASB on its maps and activities in the universe today has added cognition to the deepnesss of 1s ‘ head. Therefore, the several standards-setting boards need to foster enhance and beef up its actions and processs in order to accomplish international convergence and quality criterions to function the public better and increase in its objectiveness effectivity.

British life essays

British life essays The nineteenth (19th) century was a period of great change and accompanying social unrest in the British Isles. Most outstanding among the changes was the industrial revolution. As everything in life, it brought good, but it also brought evil. The industrial revolution combined with the expansion of the British Empire made the United Kingdom, the richest and most powerful country in the world. Some of the islanders became unbelievably wealthy, but others, unfortunately, became unbelievably poor. Writers from this historical period cognizant of the human suffering, became social critics of what was taking place in England, of how the rich and powerful became more oppressive than before and how the very poor, were evenly more oppressed. Among these writers were Charles Dickens and George Eliot. In his novel, Felix Halt the Radical, Eliot (nee Mary Anne Evans) describes graphically the conflict and battle between these two groups. In the novel, Eliot portrayed British society as having two types of people, the oppressors, who were the landowners who had the ability to vote and serve in government and then there the oppressed, who are the back breaking workers. The factory workers and miners (the oppressed) were denied basic human rights and their opinion and beliefs were discarded as being useless. These workers wanted change and reform, however they did not speak out against their masters or government because of fear of retaliation by the oppressors, of punishment and also because of the lack of leadership skill to organize a revolt. The leadership that was needed was that of Harold Transome, a radical, and of his political agents that began preaching the need for change and for equality among the workers. Traditionally, two main political parties existed in Great Britain, the Whigs and Tories, which forced society to choose what side would represent them. The split in society caused conflict in which people would onl...