Auditing And Inherent Risk

Question: Discuss about theAuditing And Inherent Risk. Answer: Inherent Risk at Financial Reporting- Causes Discussed: The chances of occurrence of misstatements or errors in financial recordings due to factors other than the lack of internal operational control are mainly attributed to inherent risk. The few main causes of the inherent errors can be discusses as: Complexity of financial transaction Dynamic nature of the controlling standards Higher level of stringency in statutory norms Necessity of maximum judgment during financial budgeting for any project or financial year In this context, Sanderson (2013) mentioned that the inherent risks are one of the significant risks that the assessors need to detect most essentially during the audit process. The audit process actually needs the thorough in-depth understanding of the total operations process on going in the organization, One Tel here, and evaluate the risks that can be associated to the overall process. The financial reporting is also evaluated during the process and the causes of inherent risk gets analyzed alike the other risks like control risks and detection risks. The most common occurrence of the inherent risks is observed in the financial service processes. The contributors of inherent risk indicate that the chances of inherent risk are proportional to the complications, changing nature and stringency of the norms which enhances the complicacy in the maintaining the financial services correctly. Here, the present scenario is to understand and realize the main contributors of inherent risk to the financial reporting at One Tel, Australia. Impacts of the following are identified to be maximum contributing in the inherent errors: Competition in the Telecom Sector: Lothe (2013) stated that the Australian telecom market is an over grown market with very dense competition. The overall sale volume or profit margin of any particular company is dependent and inter-linked with the marketing strategies and performance of thee other competitors in the market. With more than 35 odd telecom operators in Australia, the survival of a single operator is dependence on the competition in the market with the most leading operators in the region. One Tel occupied the fourth position among the largest telecom providers in Australia with extreme completion with Telstra, Optus and Vodafone. The extreme level of competition and the variety of offers provided the customers with lots of option to select and even switch over depending on the availability of different offers at that particular phase of time. The customer behavior mapping at the beginning of the fiscal year can emerge out to be completely. Beck and Mauldin (2014) specified that the errors that can creep into the system due to the mismatch of the forecasts, can lead to the inherent errors in the financial records. The records maintained in the previous parts of the fiscal year keeping in view the future sale forecasts lead to inherent risks on the complete reversal of the market conditions. Effect of Multiple Substitute Services in the Market: The present condition of telecom market offers a series of multiple service providers in the market. The automatic impact of the excess of substitute services in the market provides multiple options for the customers which causes the constant switching over from one service provider to the other. Ihendinihu and Robert (2014) mentioned that customer loyalty is at a decreasing trend and the occasions of portability are mostly observed to lead to a bad debt for the previous service provider. The customers using post-pay services use the services for almost a whole bill cycle and when the bill is generated, the same remains a question on payment. The customers, who switch over mostly keep a pending bill and creating a bad debt for the service providers. One Tel also suffers from similar case and the recoding of the bad debt is highly essential as the correct figure can only lead to the actual revenue volume of the organization. One Tel need to be particular about the appropriate policies to recover the pending payments as far practicable. Else, the sales figure gets into ambiguous figures leading to inherent risks in every step. The profit margin and the tax calculation become ambiguous influenced by the incorrect bad debt figures incurring even more inherent risks in the process. Qualification of the Top Management: The top management of the organization consists of the board members and the directors including some of the senior most positions in the organization (Kannan et al. 2014). The top management of an organization deals with the main strategic operations of the same. Here, in case of One Tel, the composition of board members and the senior management is significant in determining the potential and effectiveness of the decisions taken by the team. One Tel like other organizations, have concentrated in taking more number of technical members in the board. In this context, Rust (2011) mentioned that the technical members can truly be helpful in operations teams and can prove to be most promising in resolving technical issues. On the contrary, to lead to a financially strong strategy to lead to a strong financial position in the market, board composition needs to have more number of financial experts in the organization. Only this can lead to lowering the inherent risks in the organization due to supervision and guidance of financial recordings under experts. Autonomy of Board: Study has revealed that inherent risks are incurred in the system of financial recordings once the board composition tends towards autonomy. In other words, William (2016) stated that independence of board members can lead to changes in decisions and financial recording processes in the organization. The changes in operations or recording processes lead automatically the inherent risks in the process. The autonomy of board is dependent on the fraction of non-executive members in the board (McNeil et al. 2015). Here, the non-executive board member is in equal proportion to the executive board members of One Tel leading to a considerable board autonomy leading to inherent risk to a considerable amount. Absence of Team to Manage the Auditing Process in One Tel: The senior team members of the finance and technical department need to constantly monitor the operations and financial recording process in One Tel. Here the most important part is that the internal auditing part can be performed by the selected senior team. According to Zeff (2016), the team need to oversee the complete audit process to ensure clear understanding of the complete operations process of One Tel in addition of assisting the external auditors through the audit procedures. On the contrary, Sadgrove (2016) mentioned the responsibility of the team is also to ensure no unfair non-conformity is placed on the organization. Being aware of the full process inside One Tel, thorough overseeing the operations, financial and auditing process by the team can reduce the chances of inherent risk in One Tel. Training and Development Program for the Employees of One Tel: The one process that can ensure continual development of the employees of One Tel is training and development. The senior team members can be given the responsibilities to train the finance team who maintain details of all the financial transactions and the records thereof. The inherent risk is caused mainly to lack of correct concept of recording the financial transactions. Training and development programs can help in clarifying the concepts leading to lowering the inherent risk associated with the misstatements in financial transactions. However, Zadek (2013) mentioned constant monitoring the performance of the trainees are equally vital in reducing the inherent risks in the organizations like One Tel. The variety of products is launched at every time and the financial recording processes get affected. The trainers need to be at constant monitoring so that the changes in processes cannot impact the recording processes. Issues Related to Ambiguity in Revenue Recognition: The dual mode of services of One Tel has different scenario for revenue recognition. In case of pre-pay services, when a customer purchases the talk time voucher or data card or even rate cutter packs for a stipulated period, the service is not used completely as soon as the voucher is purchased. The ambiguity is observed among the finance team in determining the revenue recognition time. Whether the purchase of voucher should be recognized as revenue or when the service usage notification reaches the service provider. On the contrary, Mironeasa and Codină (2013) mentioned that the post-pay services are used for a complete bill cycle and then the bill is generated and remains dependent on the customer for payment. Now the revenue recordings are to be done on usage notification or payment remains confusion for One Tel. Here, One Tel needs to have an expert team to remove the confusion to eliminate the inherent risk associated with the ambiguities. Causes of Inherent Risks at Account Balance Level: There are certain factors that may lead to inherent risk in any organization at the account balance level. It is necessary for the management to identify such inherent risks and devise strategies to eliminate the inherent risks. Some of the most common factors causing inherent risks are discussed below: Two Different Ways of Service Offering: Prepaid and postpaid are the two major modes of service offerings made by One Tel in the telecom market. Prepaid customers pay prior to using telecom services whereas postpaid customers are just the opposite of the prepaid customers who pay after using the connection. Presence of two completely different modes of service offering makes it difficult for the accountants to calculate the total figure of sales revenue on any particular date. Problem may also arise in regards to calculation of trade receivables as services are offered equally to both types of customers though the payment process is different. On the other hand, Bowling (2014) mentioned that determination of provision for bad debts is one of the challenging aspects related to accounting in the telecom sector due to multiple payment options and service types. Prevalence of Multiple Tariff Rates: One Tel, like any other telecom company in Australia has a wide range of tariff packs for its customers. These also differ depending on whether a customer is prepaid or postpaid. There are various top-up recharges, message packs, data packs, rate cutters and others available for prepaid customers of One Tel. On the other hand, there are different types of postpaid connections available from One Tel and the charges of call rates, data usage rates and others are determined by the type of connection taken by a postpaid customer. This makes revenue recognition and sales account difficult for the account of One Tel. On the other hand, accountants are required to segregate the total sales data into postpaid and prepaid ones to ensure that only confirmed sales are entered in the profit or loss account. Determination of bad debts also becomes difficult. Evaluation of the Going Concern Concept for One Tel: Going concern concept in the field of financial accounting is concerned with the sustainability of any organization. This accounting concept makes an assumption that a business organization is established with the intention of doing business for a considerably longer time frame. This requires a business to treat its financial transactions in a way to recognize this going concern concept. In this context, Gunin-Paracini (2014) stated that going concern concept requires companies to spread the cost of any asset throughout the entire life of the asset in a suitable proportion. On other words, a company is required to recognize its assets and expenses over the entire period in which benefits from the same is expected to be derived. However, here it is important that mere making assumptions does not ensure of long-term sustainability. Instead, there are certain internal and external factors that influence the sustainability of an organization. In addition, both financial and non-financial factors can influence the growth and non-sustainability of an organization. In current scenario, one of the most positive factors contributing to the long-term sustainability of One Tel is the high growth in the telecom sector of Australia. This has a positive impact on the sales revenues of the company. This would further strengthen the financial base of the organization. However, from a porters five forces model, the threat from new entrants needs to be considered as high for One Tel. This can be attributed to the scope of making high profits from the Australian telecom sector which might attract a large number of new firms into the market thereby raising the competition level. On the other hand, it is also important to consider the financial performance and financial position of One Tel. Analysis of the financial performance of the company reveals that there is not much need to be concerned about the liquidity position of One Tel as the same has improved considerably in 2000 compared to the same in 1999. On the contrary, One Tel is seen to be indulged in high degree of debt financing. As mentioned by Jang and Kim (2016), high level of debt financing can badly affect the financial performance of a company as interest payment associated with such high debt level reduces the profit margin of the company. Reference List: Beck, M.J. and Mauldin, E.G., 2014. Who's really in charge? Audit committee versus CFO power and audit fees.The Accounting Review,89(6), pp.2057-2085. Bowling, A., 2014.Research methods in health: investigating health and health services. McGraw-Hill Education (UK). Gunin-Paracini, H., Malsch, B. and Paill, A.M., 2014. Fear and risk in the audit process.Accounting, Organizations and Society,39(4), pp.264-288. Ihendinihu, J.U. and Robert, S.N., 2014. Role of Audit Education in Minimizing Audit Expectation Gap (AEG) in Nigeria.International Journal of Business and Management,9(2), p.203. Jang, J.Y. and Kim, C.N., 2016. An Analysis of the Effects of Knowledge Complementarities on the Performance of Information System Audit: A Perspective of the Resident Audit in the Project Office.Journal of the Korea society of IT services,15(1), pp.113-129. Kannan, Y.H., Skantz, T.R. and Higgs, J.L., 2014. The impact of CEO and CFO equity incentives on audit scope and perceived risks as revealed through audit fees.Auditing: A Journal of Practice Theory,33(2), pp.111-139. Lothe, R. 2013. Fish feed-research may help reduce world hunger, ScienceNordic, 17 Mar/13, Retrieved on 11, Jul/16 from: 20 https://sciencenordic.com/fish-feed-research-may-helpreduce-world-hunger. McNeil, A.J., Frey, R. and Embrechts, P., 2015.Quantitative risk management: Concepts, techniques and tools. Princeton university press. Mironeasa, C. and Codină, G.G., 2013. A new approach of audit functions and principles.Journal of Cleaner Production,43, pp.27-36. Rust, M., Barrows, F., Hardy, R., Lazur, A., Naughten, K., Silverstein, J. 2011. The Future of Aquafeeds, NOAA/USDA Alternative Feeds Initiative, NOAA Technical Memorandum NMFS F/SPO-124, Retrieved on 11 Jul/16 from: https://www.nmfs.noaa.gov/aquaculture/docs/feeds/the_future_of_aquafeeds_final.pdf. Sadgrove, K., 2016.The complete guide to business risk management. Routledge. Sanderson, I., 2013. Tools for IT governance assurance: using recent updates of ISACA's Information Systems Audit and Assurance Standards alongside COBIT 5 can help auditors evaluate their organization's information systems governance.Internal Auditor,70(5), pp.51-54. Waldron, M., 2016. The Future of Audit.CFA Institute Magazine,27(3), pp.55-55. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach.Auditing and Assurance Services: A Systematic Approach. Zadek, S., Evans, R. and Pruzan, P., 2013.Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge. Zeff, S.A., 2016.Forging accounting principles in five countries: A history and an analysis of trends. Routledge.

Gremlin Hunting Essay Example For Students

Gremlin Hunting Essay Per. 1 Creative Writing Monday, November 06, 2000Brandon thought that he could take a swig of beer safely. But when helifted the bottle of Miller to his still-grinning lips, he caught a glimpseof Chester, whose fat face was also grinning like a kids Halloween jack olantern, and that happened just when the swallow of beer was going downBrandons throat. The result was a loud choke, gurgle and spray of beeracross a table already littered with bottles, caps, cigarette butts, andspoiling pretzels. Ah, shit! Chester yelled, jumping quickly out of his chair to avoid thesticky shower. Cmon, Bran. You gotta wear a god damn bib or something?On the other side of the table, Henry laughed uproariously, turning aparticularly beetlike shade of red. Brandon wiped beer and spittle fromhis face and let more laughter flow unabridged. The-look-on his face!His ribs began to ache. That caused Chester to break up again, and Henryto plead soundlessly for air, begging them to stop. The look, Brandon said when he could catch a breath, of the mightywarrior the mighty gremlin hunter, off to bag his fine catch!Chester held his stomach as if afraid his intestines would leap away fromthe hysterical body that contained them. Poking him full of those storiesabout these woods. That was the best part.Henry beamed proudly. It was he who had told them all-including Georgie-about the wooded area called Peach Cove on Lake Fausse Point. The headlesswoman, the squirrel that screams like a man, the six-foot hogall thelocal nonsense that he had heard when he purchased the camp along thatdeserted canal deep in the swamps of south Louisiana. The fact that theFrench, from whom Henry and the rest were descended, had learned about thelocal area from the Indians from whom Georgie was descended only madethings all the funnier. They were all city folks, Georgie included. He hadbeen put up for adoption when he was a child and was raised by non-Nativeparents. He didnt even know his tribe . I shoulda told him the one about the black panther with a babys head,Henry said. That woulda got him!How longs he been gone? Brandon asked. Chester looked at his watch. Three hours.Sun went down an hour ago.Henry and Chester smiled, nodding. I hope we dont have to go find poor Georgie, the great gremlin hunter,and bring him back to camp, Brandon noted matter-of-factly, and all threeburst into laughter once again. After that storm was over, Chester asked, Sowho gets the honors?Honors?Of telling Georgie theres no such thing as gremlin in these woods.Brandon and Henry shrugged, considering to whom this great honor wouldfall. But at that moment, the door to the makeshift camp opened, and Georgiebarreled in. What a deal! he proclaimed, standing there in his olive-drab army greenhunting clothes and florescent orange cap, the shotgun slung over oneshoulder and his bag over the other. He looked triumphant, like Crazy Horseor somebody, Brandon thought. And Brandon noticed the bag didnt look empty. Must have got a rabbit, hethought. Guys, Georgie said, I dont know why you didnt let me in on thisgremlin hunting business a long time ago. What a deal!The three men eyed Georgie suspiciously. Was the little restaurant owner,who had never been out into the swamp before, trying to turn the tables onthem?Henry tried, Sohow many did you bag, Georgie?Just one, Georgie said, coming forward and opening his bag. How many didyou guys get?He loosened the cinch of the bag and tumbled its contents onto the table. .ub87adc4b38aadb8aa57ef1005d06e59b , .ub87adc4b38aadb8aa57ef1005d06e59b .postImageUrl , .ub87adc4b38aadb8aa57ef1005d06e59b .centered-text-area { min-height: 80px; position: relative; } .ub87adc4b38aadb8aa57ef1005d06e59b , .ub87adc4b38aadb8aa57ef1005d06e59b:hover , .ub87adc4b38aadb8aa57ef1005d06e59b:visited , .ub87adc4b38aadb8aa57ef1005d06e59b:active { border:0!important; } .ub87adc4b38aadb8aa57ef1005d06e59b .clearfix:after { content: ""; display: table; clear: both; } .ub87adc4b38aadb8aa57ef1005d06e59b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub87adc4b38aadb8aa57ef1005d06e59b:active , .ub87adc4b38aadb8aa57ef1005d06e59b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub87adc4b38aadb8aa57ef1005d06e59b .centered-text-area { width: 100%; position: relative ; } .ub87adc4b38aadb8aa57ef1005d06e59b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub87adc4b38aadb8aa57ef1005d06e59b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub87adc4b38aadb8aa57ef1005d06e59b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub87adc4b38aadb8aa57ef1005d06e59b:hover .ctaButton { background-color: #34495E!important; } .ub87adc4b38aadb8aa57ef1005d06e59b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub87adc4b38aadb8aa57ef1005d06e59b .ub87adc4b38aadb8aa57ef1005d06e59b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub87adc4b38aadb8aa57ef1005d06e59b:after { content: ""; display: block; clear: both; } READ: Mahatma Gandhi EssayDead and bloodied with buckshot, the things glazed red eyes stared up atthem blindly. Its body was hairless, black skinned, and the powerful legsfore and aft were tipped with ivory white claws still tainted red with dryblood from some kill of its own. A tail, ridged, fleshy, and ratlike, layover its leathery wings. It was the size of a small dog. So? Georgie said proudly as the three veteran hunters stood a safedistance from the dead, staring monstrosity. The fire in his eyes was likethe devil. Am I the only one who got lucky tonight?

The Catcher in the Rye A Bridge from Essay Example For Students

The Catcher in the Rye: A Bridge from Essay Innocence to AdulthoodAdolescence is a time of existence in two worlds. One world having the desire to be in the adult world,which is filled with all the unknown wonders of the world. The other world is the world of childhood which iscomfortable and protected from all the impurities in theworld. This sort of tug of war between the two worlds isnot only mentally imposed on a being, but physically,socially, and morally as well. With all the mentionedabove, often times an adult will discourage an action ofan adolescent by saying they are too old to a act acertain way, and then will turn around and say they aretoo young to do something, like go out late or go ondates. These contradictions can lead an adolescent tocomplete uncertainty of their actions. J.B. Salingersbook, The Catcher in the Rye, aptly describes the immenseconfusion of the in between stages of being a boy and aman. We will write a custom essay on The Catcher in the Rye: A Bridge from specifically for you for only $16.38 $13.9/page Order now Throughout the whole story, the narrator, Holdentries to act both the boy and thw man but cannot. Hetries in vain to get a grip on the adult world, but neveris quite successful. Holdens first attempt at adulthoodis exemplified when he leaves his school withoutpermission from his parents or the school. This act initself sets the stage for his trial and error attitudeabout adulthood in the sense he failed out of school,which was a childish act. He tries to rectify his failingout of school by leaving, which he views as an adult act. Holdens leaving school represents his need forindependence and he achieves this by leaving. Another of Holdens failed attempts at adulthood iswhen he goes down to he hotels club where he orders analcoholic drink, but he is refused because the waiter willnot serve him because he is underage. Holden tries togive the illusion that he is older because when he ordersthe drink, he Orders it fast as possible, because if youhem and haw they think you are under 21 an d wont sell youintoxicating liquor. This is the classic example ofadolescence when one attempts to act older than his or herage when attempting to obtain alcohol. Up until the ageof 21, all young adults want to give the illusion they areolder than they are in hopes of obtaining special adultprivileges, such as drinking alcohol, smoking, etc. However Holdens failed attempts forces him to realizethat his act is fooling no one other than himself. Suchan example can be seen when one goes to college bars andcan see all the adults that are hanging out there. Thepeople who are there are not fooling anyone as well. Sex is often the most complicated adult subjects,even for adults to understand themselves. The act of sexitself can be talked about immensely, as done in lockerrooms or with friends, almost to the point where one couldbelieve in the tales. However the act itself cannot befaked and innocence of such things are quite apparent whenthe situations do arise. The saying one can talk thetalk, but cannot walk the walk describes this sort ofsituation perfectly. Holdens first experience with awoman who he has heard about from a friend, emphasizes hisinexperience. He called this woman because he heard fromhis friend that she Was not a whore, but she did not minddoing it once in a while. He tries to cover up hisinnocence by faking a deep voice and pretending that hewas from Princeton. However she sees through his facade,and lets him down. Another attempt into the adult world,or what Holden considers to be the adult world, has beenthwarted. His failure is due in part to the fact thatHolden does no t really know the rules, which he isguessing at, and also in part because his loneliness isnot a substitute for experience. Although this act is notchildlike alone, but rather it is a stepping stone intothe adult world of sex, where an individual will try newtechniques, such as pickup lines and such, to obtain andreach his or her goal. Thus Holden has learned hisfirst valuable lesson of what not to do in the future. .u017f8f884b94b732215b60d746e40743 , .u017f8f884b94b732215b60d746e40743 .postImageUrl , .u017f8f884b94b732215b60d746e40743 .centered-text-area { min-height: 80px; position: relative; } .u017f8f884b94b732215b60d746e40743 , .u017f8f884b94b732215b60d746e40743:hover , .u017f8f884b94b732215b60d746e40743:visited , .u017f8f884b94b732215b60d746e40743:active { border:0!important; } .u017f8f884b94b732215b60d746e40743 .clearfix:after { content: ""; display: table; clear: both; } .u017f8f884b94b732215b60d746e40743 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u017f8f884b94b732215b60d746e40743:active , .u017f8f884b94b732215b60d746e40743:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u017f8f884b94b732215b60d746e40743 .centered-text-area { width: 100%; position: relative ; } .u017f8f884b94b732215b60d746e40743 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u017f8f884b94b732215b60d746e40743 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u017f8f884b94b732215b60d746e40743 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u017f8f884b94b732215b60d746e40743:hover .ctaButton { background-color: #34495E!important; } .u017f8f884b94b732215b60d746e40743 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u017f8f884b94b732215b60d746e40743 .u017f8f884b94b732215b60d746e40743-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u017f8f884b94b732215b60d746e40743:after { content: ""; display: block; clear: both; } READ: Challenges in Highway Road Construction in Nigeria EssayHowever Holden is over his head when he agrees tohave a prostitute, who is propositioned to him by thebellhop. He is apparently nervous and he confesses thathe is a virgin. His reasoning for having the prostituteis that it is Good to get some practice just in case Iget married. He also tells of how in the past he hadalmost gone all the way, but at the last moment herecoiled. This indicates how immature he is and how he isnot ready for a sexual relationship, primarily because heis doing it for the sake of doing it and not for love, andalso the fact he shys away from sex is a definiteindication he is not ready for it. O nce the prostitutecome over, he again shys away and tells her to leave. Once again, with these examples in mind, Holden emphasizeshow he is not ready for the grown up world of sex, despitewhat his body is telling him. The girls that Holden refers to quite a bit are Sallyand Jane, who together represent what he desires in arelationship . Jane, although she was a girlfriend fromwhen he was younger, represents the caring andunderstanding part in a relationship, the mature part, inthe sense that Holden in genuinely concerned for hernature. Sally, a girl friend who is considered an adultrelationship, represents what he wants in an adultrelationship, such as sex and marriage. Holden tries toseduce Sally and they make out in the cab. Again he putsthe cart before the horse, and asks her to marry him, eventhough he Did not like her that much. He wants theadult relationship of being married, but has the childlikeidea of not doing it for the sake of love, because he didnot love her, although he told her he did. FortunatelySally said she would rather wait, not getting swept up bythe excitement of Holdens immaturity. After Holden asksher to marry him, he realizes how stupid his actions were,and that he did not love her, which indicates that Holdenis learning something from his mistakes, and in turnbecoming mature. As seen through Holdens failing at becoming aninstant adult, it is quite apparent that he is not donebeing a child. It is exemplified when he tries to actlike an adult, but acting is all he is doing. Behindevery one of his adult actions, there is a childish oneto follow suit, and it is clear that his mature act isfooling no one, i.e., the bartender, the girl he called,the prostitute. Yet like a glutton for punishment, hestarts over again only to end up disappointed. However the only time it seems that Holden iscomfortable and secure is when he refers to a childlikestate or when he talks about children, in particular hissister Phoebe. Phoebe, who is ten, is the only person whohe thinks that truly understands him. Yet when he tellsher that he failed out of school, she does not does notshow any compassion, but rather show him anger and sheputs the pillow over her head and refuses to listen tohim. This is important because it emphasizes how Holdensadolescent age can no longer rely on the advice andunderstanding of a child, yet he cannot rely on adultsadvice, although he pretends to be one. The importance of childhood in Holdens life is seenagain when he starts talking to a little girl at the park,who he also helps put on her ice skates. He shows no fearor false nature when he is with her, and he shows his easewith her when he states that he Loves it when kids arenice and polite when you tighten their skates for them orsomething. Most kids are. They really are. Unlike whenhe is with women or in bars, Holden is uninhibited withchildren and does not put on false faces with them. Thefact he finds them genuinely polite shows how he feels howhe can put his full trust with them, and explains why hereturns to children or a childlike state, because they arereal, whereas adults are about putting on aires. The idea that children are real beings is seenagain when Phoebe asks Holden what he wants to do with hislife, and he replies he would want to be a catcher in therye, where he would catch all children who got too closeto the cliffs edge. He wants to be a catcher of childrenbecause they love more easily than adults do, and they donot play games when giving love, as adults do. .u9d885bc3697fa49884684dd53f356103 , .u9d885bc3697fa49884684dd53f356103 .postImageUrl , .u9d885bc3697fa49884684dd53f356103 .centered-text-area { min-height: 80px; position: relative; } .u9d885bc3697fa49884684dd53f356103 , .u9d885bc3697fa49884684dd53f356103:hover , .u9d885bc3697fa49884684dd53f356103:visited , .u9d885bc3697fa49884684dd53f356103:active { border:0!important; } .u9d885bc3697fa49884684dd53f356103 .clearfix:after { content: ""; display: table; clear: both; } .u9d885bc3697fa49884684dd53f356103 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u9d885bc3697fa49884684dd53f356103:active , .u9d885bc3697fa49884684dd53f356103:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u9d885bc3697fa49884684dd53f356103 .centered-text-area { width: 100%; position: relative ; } .u9d885bc3697fa49884684dd53f356103 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u9d885bc3697fa49884684dd53f356103 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u9d885bc3697fa49884684dd53f356103 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u9d885bc3697fa49884684dd53f356103:hover .ctaButton { background-color: #34495E!important; } .u9d885bc3697fa49884684dd53f356103 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u9d885bc3697fa49884684dd53f356103 .u9d885bc3697fa49884684dd53f356103-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u9d885bc3697fa49884684dd53f356103:after { content: ""; display: block; clear: both; } READ: Why we dropped the Atomic Bomb EssayHoldens most obvious example his regression tochildhood is seen when he returns back to his home. Whenhe left school and decided to stay at hotels, opposed toreturning to home, and he did so with the intent ofshowing himself, as well as his parents, how he couldrebel against the forces that tie him to childhood. Staying away from home was his big test of not onlyhimself, but to the world. Yet despite his brave bravefacade, the real reason he does not return home is becausehe is overcome by guilt and shame over his expulsion fromschool. Proving he cannot handle the adult world, hereturns home. Unbeknownst to Holden, his parents are not ho me whenhe arrives, but they arrive shortly later. As he leaves,he takes no precautions about running into his parents,and by doing this it seems that he almost wants to becaught. This is symbolic because he then comes to termswith his immaturity and the only thing that would pull himback into his comfortable and safe child world is hisparents. When he blatantly smokes in the house and is notcareful when he leaves, he is almost crying out for helpand attention. Before Holden returned to his home, he is at the pondnear Central Park, and he is thinking about dying and israther nonchalant about the fact he might die. WhenHolden visits Mr. Antonlelli, he is again reminded of hisimmaturity and is faced with it when Mr. Antonelli repeatsa poem that seems to describes Holdens whole nature, thatThe immature man is one who wants to die nobly for acause, and the mature man is one who wants to live forone. With this in mind, Holdens immaturity is brought tohis face, and despite his act, he realizes he is still achild. In the end, Holden returns home, and in a sense heis beaten by the system and beaten at his own game. Throughout the story Holden refers to himself asStupid or Crazy after many failed attempts into theadult world. What he fails to realize is that he isniether stupid or crazy, but rather he is naive andinnocent to the workings of the world, and through hisfailures he begins to realize this fact. The only thinghe is guilty of is trying too hard an getting disappointedto easily because of his failures due to his inexperiencein life. What he also does not realize is that there isno imaginary line that says child on one side and adult onthe other. Rather there is a stairway towards adulthood,and unlike the imaginary line which is crossedeffortlessly, the stairway requires some effort and workto achieve towards the top, which in this case isadulthood. Holden attempts to cross the line versus goingup the stairs, and as a result he realized that there isno easy path into adulthood, that it is a trial and errorperiod, where you have to learn from your mistakes and notget hung up on them. Hold ens failures are actually partof the steps toward adulthood, steps that are critical andhelp him understand the adult world and how it reallyworks. Salinger accurately represents the difficult bridgebetween a child and an adult, and emphasizes that anindividual at this age cannot pretend to be an adult norcan they regress back into the security of childhood. Salinger also emphasizes that one must take this ride,despite the twists and turns that come with it because itis critical for survival as an adult. It is emphasizedthat there is no given amount of steps toward adulthoodand it is different for each individual, but that theexperiences encountered, both good and bad, mold theindividual and shape them for the differences to come. Inclosing it is apparent that there is no easy way intoadulthood, but it is accurate to say that the experiencesof the child are the mold for the adult.

The Importance of Audits When Proofreading For Academic Essays

The Importance of Audits When Proofreading For Academic EssaysAcademic essays are written on a wide range of topics. Some are literary and historical, others are scientific and technical, still others are social and philosophical. Yet all of these topics have one thing in common, a proper academic paper is proofread and should be checked for grammar and style. The most important part of academic writing is proofreading.Academic essays, regardless of the topic, are written in various types of styles. Most high school students are used to writing in first person. This style involves a first person narrator and describes the action or event that is taking place.The process of rewriting an academic essay begins with having the essay proofread by a professional essay editor. The editor is trained to detect, remove, and correct errors that would otherwise be noticed by the reader.When the editor is satisfied with the proofreading, it is time to begin the rewrite of the academic essay. Whil e the essay must contain grammatical errors, the editor does not want to insert spelling mistakes. To fix these, the editor would edit the work to be consistent with the rest of the material that is in the text.An audit sample of an academic essay is the best guide when rewriting an academic paper. This is because an audit sample is used to teach students how to write. The student's practice is used to create something better than what he or she has produced previously. These techniques are not only applied in academic writing, but can also be applied in other subjects as well.The audit sample is most often used in English classes and will be turned into an essay about history. The lesson is to write an essay that represents the time period that the class is discussing. The audit sample is designed to show students how to use formal and informal writing skills.Students that are interested in writing academic papers should turn to the audit sample. An English course will always be pr oofread for grammar and style. Because it is so important, students should dedicate one-on-one time to getting it checked for errors. A student who does not devote enough time for his or her essay to be read for grammar and style will not be satisfied with his or her work.Academic essays should be handled by experienced editors. Those that are not proofread thoroughly may end up appearing bad. When this happens, it is up to the student to find a way to correct the error. Proofreading can be quite costly, therefore a student must be smart when it comes to making sure the work is acceptable.

Perversion of Society essays

Perversion of Society essays In todays society a person is shaped by family, friends, and past events, but in Aldous Huxleys classic novel, Brave New World, there is no such thing as family, history and true friends. The government controls every aspect of an individual from their creation in the hatcheries to their conditioning for their thoughts and careers. In this brave new world the ideas of stability and community reign supreme, and the concept of individualism is foreign and suppressed, Everyone belongs to everyone else, after all, (47). Huxley perverses contemporary morals and concepts in Brave New World, thus distorting the ideas of materialistic pleasures, savagery versus society, and human relationships. These distortions contribute to the effectiveness of Brave New World, consequently creating a novel that leaves the reader questioning how and why. In the year A.F. 632 no pleasure is denied to the populous. Hypnopaedia is used as a device to form the moral education of children. What is taught through this method is not true ethics, but warped actions trained by words. An illustration of this is in the teaching of Elementary Sex to children. The society that Huxley created was one where having sex often and with many people was a positive course of action. Anyone who did not have multiple partners, such as Lenina or Bernard, were considered a blight to society. Society as a whole uses the act of having sex as relief from pain and emotions. A person does not have to lust for someone they merely set up a time and place for them to meet and have sex, and it is completely accepted by everyone. When sex is not enough to relieve a person from pain or loneliness they take soma, a drug that stimulates them into happiness. Unlike the drugs of present day there is no set backs from taking soma, no headaches after use, and afte r all One cubic centimetre cure ten gloomy, (60). Finally, there is the ...

Role of Courts in Fulfilling the Objectives of the Human Rights Act 19 Research Paper

Role of Courts in Fulfilling the Objectives of the Human Rights Act 1998 - Research Paper Example The author of the paper states that the discrepancy created, in determining as to who constitutes a public authority, by the UK courts has adversely affected human rights protection. The failure of the courts to properly utilize the mandate given to them by Parliament, in this context, has proved to be unfair and biased towards individuals; thereby violating the provisions of the Human Rights Act 1998. As such the present status of the case law, in this regard, has proved to be irreconcilable with the objectives set out by Parliament. The Courts have been interpreting the provisions of section 6(3) (b) in a narrow way so that most of the organizations are not covered by the definition of Public Authority. The result is that the rights provided by the European Convention are not being implemented properly. Furthermore, courts are determining whether a regulatory body can be considered as a public authority, under the purview of s 6(3)(b), Human Rights Act, on the basis of their instit utional position. In the Aston Cantlow case, the House of Lords had opined that there was a need to adopt a different approach while dealing with important public authorities. This new approach was to be different from that adopted in cases involving functional agencies. Under Section 6(1) of the Human Rights Act, such core public authorities have to invariably ensure that the rights provided by the Convention are respected in their activities, irrespective of public or private activities. Section 6(3) (b) of the Human Rights Act stipulates that the core authorities are under an obligation to ensure that the rights of Convention had been adhered to in their public functions. According to Lord Hope, there should be a clear demarcation between the public and private functions of core authorities, as required by Section 6(3) (b) of the Human Rights Act. This particular section has wide applicability and is dependent to a large extent on the various factors involved in any particular ca se. The function performed by any particular authority determines whether that authority is a core public authority.

Neonatal Intensive Care Essay Example | Topics and Well Written Essays - 4000 words

Neonatal Intensive Care - Essay Example Heat may be lost by water evaporation from the skin of the infant, and this is especially likely immediately after delivery. Nursing strategies can address each of these mechanisms. Taking the case of healthy term infants, the most suitable ideal strategy would be to wrap the term infant in warm blankets and to place them into the mothers' arms. The neonate should be dried completely to prevent evaporative heat loss. The neonate can be placed in a preheated radiant warmer immediately after delivery. A water impervious blanket can prevent evaporative heat loss. Cold oxygen from mask blowing over the neonate's skin should be prevented. Once stabilized, the neonate should be transferred to convection warmed incubator since radiant warmer cannot prevent convection heat loss (Sauer PJJ et al., 1984). Most preterm infants usually present with typical signs and symptoms of respiratory distress. These include retractions of the chest, grunting with breathing, rales, rhonchi, nasal flaring, and tachypnoea. Additionally, there may be tachycardia, murmurs, and cyanosis. Most preterm babies demonstrate a central cyanosis with cyanosis of the oral mucous membrane. Congenital heart disease may present with differential cyanosis with respiratory distress. There may be associated hypertension or hypotension. There may be hyperpnoea of deep unlaboured breathing or rapid and shallow breathing. There may be disease specific signs and symptoms. Clinically, the onset of massive pulmonary hemorrhage is heralded by sudden deterioration of the infant with hypotension, pallor, cyanosis, bradycardia, or apnea. Pink or red frothy liquid drains from the mouth. There can be periodic breathing, defined as recurrent sequences of pauses in respiration lasting 5 to 10 seconds followed by 10 to 15 seconds o f rapid respiration. Apnoeic episodes are cessation of respiration for 15 to 20 seconds, frequently complicated by cyanosis, pallor, or bradycardia. Small preterm infants exhibit these systemic responses more readily than do more mature infants, even when the apnea is shorter. Bradycardia can be observed during apnoea (Behrman RE et al., 2002). Causes 1. Respiratory distress syndrome (RDS). 2. Bacterial pneumonia/sepsis 3. Pneumothorax (generally follows initiation of respiratory support, but may occur spontaneously). 4. Pulmonary hemorrhage: more common in preterm infants (specially those with those with respiratory distress syndrome) 5. Congenital pulmonary hypoplasia. Activity 3: Hypoglycaemia in the Newborn Perturbations in glucose metabolism after birth, caused by failure to adapt to the extrauterine environment as a result of either alterations in maternal metabolism or intrinsic metabolic problems in the neonate, often result in hypoglycaemia. Although a consensus regarding cutoff values for hypoglycemia has not been reached, most investigators would consider a plasma glucose concentration of lower than 36 mg/dL to be low when it requires intervention, in a full-term neonate 2 to 3 hours after birth. Care should be taken in interpreting glucose values during the transition period of the first 2 to 3 hours after birth, when the plasma glucose concentration may drop to low levels followed by spontaneous improvement. If low glucose levels are observed during this time, frequent glucose determinations