Personal Epiphany Essay Example | Topics and Well Written Essays - 750 words

Personal Epiphany - Essay Example Since my destination was still an hour away, I did sit back to observe the station. To my astonishment, a group of children dressed in dirty clothes rushed into the train. Before I could realize what was happening, they started to do all sort of things – begging, singing, offering to polish the travellers’ shoes, cleaning the floor and selling knickknacks. I happened to notice a very small boy who stood out from the crowd. His grimy face camouflaged cherubic features. There were four of them in the group, but all the others dispersed as soon as I met them. I guessed they went to the other compartments, probably in search of other large-hearted people scattered in the train. The lady sitting next to me was complaining about the heat and how she failed to get a ticket in First Class A/C due to the pilgrim season. She also realized that the food served in the train was not something to her taste and was about to throw it away when the boy went near her and stretched his palm to her as his pain-filled eyes implored all those in the cabin. In a reflex action, she shoved the food packet to his hands and he went out of the train and stepped to the platform in a hurry. It seemed that he was just looking for some food and forgot the need to get something more before the train moved. As the train stayed in the station for five more minutes, I couldn’t help looking outside to see what the boy was up to. I saw him settle down near a pillar and open the packet hastily. I also saw how much he needed the food, from his slim frame and the anticipatory glee writ large on his face. At the exact moment he opened the packet, I saw an older girl like him, in tatters, approaching him and before he could do anything, she snatched the packet away from him and started to run through the platform making hysterical gestures. She laughed aloud and threw the food

Media Coursework Essay Example for Free

Media Coursework Essay For my GCSE media coursework I have been asked to write about a television soap or series. I have chosen to write about the popular soap, Eastenders. Eastenders is a fictional drama soap about a small community living in East London. First I shall explain what a soap is. A soap is a television program that is all about peoples daily lives and the events that happen. Soaps are ongoing, contemporary dramas. Contemporary means that the plots and storylines are all based on on real life events that can and do happen to real people. Ongoing means the plot of the soap is held out over the episodes. Soaps can be split into different categories such as, countryside soaps, city soaps, or police soaps. Emmerdale is an example of countryside soap, Coronation Street, Eastenders, as city soaps, and The Bill as a police soap. The reason television soaps are called soaps is because the soap used to be advertised on the side of soap packets. Soaps always end with a cliffhanger. When I say cliffhanger, I mean that at the end of the episode the main plot finishes half way through. This leaves the viewers wondering what will happen next, so they watch the next episode. On the other hand, series have a different way of keeping the viewers interested. At the end of the episode they show you a sneak preview of what will be happening in the next episode. I dont think this is a good way to make sure you keep your viewers because its spoils the surprise. A series has a new main plot for every episode, the plot is introduced as the episode begins and finishes as it ends. Series always have smaller plots. The idea for these is for you to keep in the back of your mind, so you keep watching. The smaller plots are carried on over two or three episodes, like in soap. Another way they keep people watching is by letting newspapers and magazines inform their readers of the future storylines. I dont think they should be allowed to do this because most people would rather watch the soap without knowing what will happen next. It makes the soap or series more enjoyable. By doing this, it means more people watch so they get more money. Another Eastender makes its money is by merchandising. In other words, Eastenders produce product which have a connection to Eastenders and try to sell them. On the Eastenders website (www. bbc. co. uk/eastenders) they sell items such as, mugs, T-shirt, books etc. All of which have some connection to Eastenders. They may have a picture of a character of Eastenders written across it. Series are not ongoing. They usually have about 12 episodes, then switch with a different series. Series also have different categories, such as, city and countryside series, relationship series, police, crime and prison series, comedy series, and hospital series. Both soaps and series exaggerate the plot to make it more interesting and attract more viewers. We know that it doesnt really happen like that in life but we except and believe it to make the soap work, if we didnt they would be no point in watching. Like in Eastenders, the characters live in a fictional city called Albert Square in East London. We all know this place doesnt exist but we believe in it. Julia Smith and Tony Holland created Eastenders as a rival for Coronation Street. The first ever episode was transmitted at 7pm on the 19th February 1985. For the first eight years, Eastenders was shown twice weekly but on the 11th April 1994, it was changed to three episodes per week. Now, in the year 2002, the standard yearly output with four episodes a week is 208 episodes plus the omnibus repeat on Sundays. However, there are often additional episodes filmed throughout the year, increasing the figure to between 210 and 215 episodes. I think one of the reasons it was changed to four times a week is because that is how many times Coronation Street is shown. Eastenders is one of the most successful BBC programs in history and to date is topping the charts with viewing figures of 11. 2milion viewers per weekday episode, which is equal to 53% share of television viewing. Eastenders is mostly watched by people aged 25- 45 with 34% of the viewers fitting in that age group. Closely following is the under24s which make up 24% of the viewers. The remaining 42% of the audience are the over 45s. Over half of the viewers are female whilst only 33% are male and 12% of Eastenders audience are children. The reason for such a low percentage of children, I think, is because Eastenders is on our screens at round about 7:30pm or 8:00pm and stays there for roughly half an hour. Most children would be in or going to bed. Eastenders is transmitted for our enjoyment, every Monday, Tuesday, Thursday, and Friday with a repeat every Sunday. I timed an episode of Eastenders. The viewing time was 27:06:92 minutes and the credits were 00:31:38 seconds, which together, give a total o 27:38:25 minutes. This is slightly over the target length for Eastenders, which is 27 minutes and 15 seconds. The maximum is 27:40:00 minutes. I also timed an episode of another popular soap, Coronation Street. I found out that Eastenders is on our screens for about 1 minute and 30 seconds longer than Coronation Street. The reason for this may be that, Coronation Street has a commercial break, which Eastenders doesnt have. A plot is the main storyline of the program. It usually involves two or more of the characters. Currently, the main plot of Eastenders includes Phil Mitchell, Peggy Mitchell, Sonja Jackson, Jamie Mitchell, Lisa Fowler and her and Phils baby, Louise. In a recent episode, Lisa took her baby and fled to Portugal. Phil wasnt happy about this; after all she had taken his child. Phil followed her to find his daughter. In the last episode, Phil pulled up in a taxi and climbed out with Louise. The viewers were then expecting Lisa to get out, but then the taxi pulled away. Phil had returned. Without Lisa. People were very suspicious and refused to believe when Phil lied to them saying that he and Lisa had came to an agreement. He said Lisa was suicidal and they had agreed it was best for Phil to take the baby. We found out that this was a complete lie when Peggy, was unpacking for Phil and she came across two passports. One was Phils and the other was Lisas. Peggy knows he is lying but she refuses to believe it and keeps quiet about it. This is the main plot at the moment, it only involves a few characters, but it is interesting to watch. Other issues that have been in the plot of Eastenders include, rape, abortion, teenage pregnancy, homosexuality, drug addiction, prostitution, divorce, extra marital affairs, unmarried mothers, mixed marriages, murder, gambling, adoption, teenage runaways, Alzheimers disease, HIV/AIDS, drink driving and euthanasia. I think that it is a good idea to broadcast these issues because all these subjects happen in real- life and it helps people to learn about it and how to cope if it should ever happen to them. These issues could also be involved in the sub- plot. Sub- plots are just like main plots but they involve fewer characters and are just there for us to keep in the back of our minds. If soaps only had one storyline, it might not involve your favourite character so you might not be interested in watching. The most recent sub- plots in Eastenders are involving Ian and his wife, Laura. Laura is pregnant, but we all know it isnt Ians child because he has had a vasectomy. Steven, Ians son has found out that Ian is not his real dad and that his real dad doesnt even live in England or know he has a son. Sonja made her boyfriend Jamie, sneak into Phils pub to find Lisas passport. Soaps usually have about three or four sub- plots. This means only about half of the cast is actually involved in one episode. They are roughly 35 different characters in the cast, two of whom have been in Eastenders since the first episode. The two characters that have been in Eastenders since the first episode are Adam Woodyatt, who plays Ian Beale and Wendy Richard, better known as Pauline Fowler. Adam Woodyatt is my favourite character. He is 34 years old and was born on the 28th June 1968. He was born in Walthamstow. Adam is one of the few cast members to actually come from the East End of London. Ian Beale is my favourite character because he is a very believable character. This is because if you combine Adams wonderful acting with the skill of the scriptwriters, it creates a real, believable character. Also, Ian is nearly always written into the script. So far, Ian has been through divorce more than twice, bankruptcy, his wife tried to murder him, he has slept with a prostitute, told his old fianci e, Mel, that his child was ill just so she would marry him and his most recent plot is that his current wife, Laura, is pregnant but the child is definitely not Ians. Ian Beale comes across as a sneaky, sly, wimp and he likes to get his own way. He always seems to be plotting something but his plans never work. He is a bit of a failure. As a businessman, as a husband and as a dad. His business failed when he went bankrupt, he has been married three or four times and his son has left him, to go see his real dad. Ian does not seem like a nice man. The reason I like him is because I feel quite sorry for him. Everything goes wrong and I think he deserves something nice to happen. Underneath, I think he is really sensitive. He cries a lot, I must have seen him cry about 5 times, usually to do with his children. Ian is a character I definitely wouldnt like to be, because he has a hard life. However, the character I would love to be is Janine Butcher. The actress Charlie Brooks has the task of being Janine Butcher. Charlies date of birth is 3rd May 1981 and is originally from Barmouth, North Wales. Her first appearance in the soap was on 22nd June 1989 when she was only eight years of age. She was the third actress to play Janine Butcher. Janine is a fairly pleasant character although she is awful to the people she dislikes. I think she is greatly misunderstood. She likes to get her own way, and if she doesnt she really can be a frightful person to be near. She is also uses people. She once made friends with a man called Terry, just to get her hands on his money and have a job and a place to stay. But, I would still like to be Janine because she knows how to have fun and is very witty. Janine also knows how to take care of herself. These are the reasons I admire her. On a whole, I think Eastenders is really realistic because they dont exaggerate the issues too much unlike other soaps. It is also fun and easy to watch. It doesnt matter if you miss one or two episodes because it is so easy to catch up on the plot. I really enjoy watching Eastenders along with 53% of television viewing and I think it is one of the best soaps to watch.

The Neurobiology of Fear: Emotional Memory and Post-Traumatic Stress Di

The Neurobiology of Fear: Emotional Memory and Post-Traumatic Stress Disorder For survivors of traumatic events, the trauma itself is often only the beginning. While some are relatively unaffected, many others will develop post-traumatic stress disorder, or PTSD, an affliction that haunts its victims with terrifying memories, nightmares, and panic attacks. (For a comprehensive list of symptoms and diagnostic criteria, the reader may refer to the DSM-IV, relevant portions of which may be found online (7).) The National Institute of Mental Health estimates that 3.6 percent of Americans between the ages of 18 and 54 suffer from PTSD; 30 percent of those who have spent time in war zones - one million veterans of Vietnam alone - are affected (6). PTSD is treated with several forms of psychotherapy, including exposure therapy, centered around a controlled confrontation of frightening stimuli. While medication may treat co-occurring depression, anxiety, or insomnia (6), pharmacological agents targeting PTSD remain unavailable. In part, this is because researchers hav e only begun to describe the underlying neurobiology. Several recent studies have pointed to the brain structure known as the amygdala as a central player, but questions remain: How does this small structure "recognize" danger? How does it create emotional memories? What causes recurrence of these memories? Answers to these questions are complex and incomplete. As an anxiety disorder, PTSD has its foundations in fear and "emotional memory." Like factual memory, emotional memory also involves the storage and recall of events and details; this has been termed the explicit or conscious memory (2). Emotional memory, though, has a second, distinct component. This facet, t... ...ing, from Stephen Maren's Emotion and Memory Systems Laboratory at the University of Michigan. http://maren1.psych.lsa.umich.edu/Models.html 4)Summary of Research at Stephen Maren's Emotion and Memory Systems Laboratory at the University of Michigan. http://maren1.psych.lsa.umich.edu/Research.html 5)Anxiety Disorders Treatment Target: Amygdala Circuitry, from the National Institute of Mental Health. http://www.nimh.nih.gov/events/pranxst.cfm 6)Facts About Post-Traumatic Stress Disorder, from the National Institute of Mental Health. http://www.nimh.nih.gov/anxiety/ptsdfacts.cfm 7)PTSD Diagnostic Criteria from the DSM-IV, from Bully Online, a service of the United Kingdom National Workplace Bullying Advice Line. http://www.successunlimited.co.uk/PTSD/ 8)Building a Brainier Mouse. Zsien, Joe T. 2000. Scientific American http://www.sciam.com/missing.cfm

The Effects of Addicting to Cyber Social Networks

The Effects of Addicting to Cyber Social Networks Social network is an addictive thing nowadays. I believe that everyone, start from teenagers up to old people addict to cyber social networks. Almost every single breathe, they update their twit, their statues, etc. If we cannot control ourselves to use this social network in the good way, it will not take a long time for us to get the bad impacts. There are so many bad impacts of addicting social networks.First of all, we will next to our far away people we usually connected to, but we will be far with the people around us. How come? Many people always keep contact to their friends in cyber world by social networking, so they often don’t care with the people around them. That condition absolutely makes others feel uncomfort to talk with that person. So, don’t be surprised if those real friends will stay away from that person. Actually it’s good to keep contact with people who far away with us. However, real frien ds are more important than cyber friends.Why? Because if we have a problem, real friends will help us directly than cyber friends. So the main point here, we have to priority our real friends first, then our cyber friends. The second is our main activity will be annoyed because of addicting to social networks. I am sure that we often meet someone who cannot live faraway from their gadget just to update his social networks. Don’t you ever think that this habit actually is annoyed his main activity? For example, there is a student in a class.All of us know that his main activity should be related with studying. However, if he is too busy with his social networks, how about his study? I believe that he will not be able to focus on his study because every single breathe he updates his social networks as I said before. That habit will also influence his score, how come? Because if we cannot focus on what we do, of course we will not be able to do it well. We will not be able to gi ve our best on it. The last but not least, addicting to social networks will give bad impact for our body.As we know that if we addict to something, in this case social networks, we will not be able to be separated with our gadgets. Whenever and wherever we go, those gadgets will stick with our hand, and absolutely it’s dangerous for us. Medical research has found that two mobile phones which are calling to each other for some hours can make an egg cooked. From that news, I think we should know how dangerous the radiation of this gadget is. Besides the radiation, too much doing this activity will make us feel lazy to move, we will sit all day long.Sitting for a long time is also not good for our body, we have to do exercise at least 15 minutes per day regularly. As you know, it is really dangerous for us if we cannot use cyber social networks in a good way. Being far away with people around us, annoying our main activity and also causing harm for our health is just some examp les of this bad habit. In my opinion, technology is good for us, but we have to use it in a good way too, so we can get the advantages. Sonia Dwi Cahyanti 110221414604/AA

Benifits of Walking

â€Å"Benefits of Walking† Walking provides a wide range of benefits, some of which are more obvious than others. The obvious benefits of walking include the benefits to the individual from physical fitness and mental health improvements. A less obvious benefit is the way in which getting more people walking more often can help to generate a stronger local community, which in turn will contribute to happier and healthier neighborhoods. Every channel you turn to, every magazine you flip through, and every sports store you go to, shows the concept of exercising.Most people think of exercise as too much work. They make excuses like I don’t have enough time, or I’ll do it later. The purpose of this essay is to persuade my listeners to get out their walking shoes and start reaping the benefits of a healthy life and start walking. First we will discover how walking benefits our bodies, second uncover how easy it is to incorporate walking in to our daily lives, and thir d reveal the only equipment that one needs to take the first step putting one foot in front of the other.For many of us we are always finding ways to get out of exercising. Either we are too busy or we are putting it off until we have more time, but actually we never get the time to exercise and we just see ourselves jumping from a size 6 to a size 12. Well I have help for you. We were all born with 2 arms and 2 legs, so let’s put those legs to the use they were intended. Walking is one of the easiest forms of exercise and provides many health benefits.Regular walkers have fewer heart attacks and strokes, have lower blood pressure, and have higher levels of healthy HDL cholesterol than couch sitters do. In one study of women, a regular walking program did just as much in the heart-protection department as more vigorous exercise did. Thirty minutes of walking a day makes your muscles more sensitive to insulin. That allows glucose to do its duty inside your cells rather than pi le up in your bloodstream and cause other havoc.Even just a 5-minute walk cuts down on cigarette cravings. It engages your brain's emotion centers, unleashing mood-enhancing hormones that decrease cravings and take your mind off that cigarette. And establishing a walking habit proves to you that you have the discipline to stick with your stop-smoking plan. Physical activity nourishes brain tissue and stimulates its production of neurons, synapses, and blood vessels. Some studies have found that walking can counter faltering memories in people over age 50.Anyone who has come back from a walk in a different frame of mind than they went out with can attest to this. Studies back up that walking benefits your mood and may even ward off depression and anxiety. Not only can a walk perk you up when you need it, but also it helps improve the quality of your sleep, so you're more energetic all day long. Walking regularly can lower your risk of arthritis, macular degeneration, and even cancer by an astonishing 50% compared with people who don't exercise. Walking has the highest compliance rate of any exercise.

The Crucible Research Paper Example

The Crucible Research Paper Example The Crucible Paper The Crucible Paper Essay Topic: The Crucible In Salem, Massachusetts, in 1692, a fear of witchery grows to the hysteria level.Arthur Miller bases his play entitled The Crucible on these events with John Proctor as the major character.Proctors internal and external conflicts cause him pain and grief throughout the play.During the play, Proctor experiences problems with Abigail, Elizabeth, himself, and the community.Proctors issue with Abigail stems from their affair while Johns problems with his wife, Elizabeth, stem from Johns affair with Abigail and the accusation of Elizabeth being a witch.In addition, John struggles with morals, loyalty, pride, and survival issues that stress him throughout the play.Finally, Proctors conflicts with the community of Salem stem from the issue within himself, with his wife, and with Abigail. In the beginning of the play, Abigail works in the Proctor home.Eventually, Elizabeth finds out about Abigail and Johns adulteress affair they have while Abigail is a Proctor employee.Knowing this, Elizabeth fires Abigail and puts her out on the high road (110).Because she cannot have John and because Elizabeth finds out about the affair, Abigail becomes very angry.Now, Proctor is stuck between his wife and his lover.Their affair starts many problems throughout the play that cause many people grief and pain, including John, Elizabeth, Abigail, and all of Johns friends.These problems with John grow when Abigail tells everyone that Elizabeth practices witchery in order to have her convicted.This conflict of revealing the truth increases the problems throughout the play.Johns issue with Abigail peaks because Elizabeth must hang, according to the court, and John must save her by telling the truth. Johns struggles with Elizabeth stem from the accusation of Elizabeth being witch and because of the affair between Abigail and himself.

Spoken Coursework Essays

Spoken Coursework Essays Spoken Coursework Essay Spoken Coursework Essay It must be remembered that it is the beginning of the busiest time of year in the retail industry and we all should be glad its only an annual event. As sales assistants. We must be prepared. From good old Argos to useful Whsmiths, as it wont be easy for the following three months and many preparations have to be made in every shop, yes that includes you workers in the body shop as well. In this what could be branded a crisis I hope you wont mind if I address the workers in Queensgate at great length today.I hope that you all will make allowance for the small amount of energy you will have at the end of each and every day. I would say to you the Xmas temps, as I have said to my full time workers We have everything to offer, jumpers, jackets, skirts and, accessories! This should never be forgotten even at difficult times and repeat it in your head if you have a memory problem.We have in front of us an ordeal of the most stressful kind. We have before us long da ys of struggling and hard work, yes for a change you really will be working for your money. I warn you sales assistants who have luckily not worked at Christmas time before and probably wont again after this; it is not a walk in the park, more like a trek. Please make allowance for the customers who manage to have a lack of patience and no manners as they left them at home, at this time of year; I assure you they are not always like that.You ask what is our policy? I will say: it is to get through this, with persuasion, stock knowledge and friendliness. With all our training on the new chip and pins and telephone systems if we work together, we can do it!You ask what is our aim? I can answer in one word: sales, lots of sales what ever it takes to get them, sales in spite of how tired your are, sales however long and hard it takes to persuade the customer, for without sales, there is no point to our job. Getting lots of sales must become an aim in our lives for the following 3 months .While you are here I might as well also inform you about the January sales that shall begin straight after Christmas. I have great sympathy for the workers of Next who may have to start work at 5 in the morning and you other shop workers should be grateful. But that doesnt mean that work will be any less easy in any other shop a Sale is a Sale. All customers have one thing on their mind, getting what they what and there not bothered about the rest of the items, which they dont want. Yes your shop floor will become messy but you need to do your best to keep it tidy and not give up and leave the mess. Because just like at Christmas your aim is still to get sales, sales that may mean a bonus for you or a even a pay rise.But I take my task with a smile on my face and hope in my heart. At this time I feel entitled to claim the aid of you all and I say Come let us go forth together with our can I help faces on these mad Christmas shoppers will not, I repeat will not get the better of us!

Metamorphic Facies Defined and Explained

Metamorphic Facies Defined and Explained As metamorphic rocks change under heat and pressure, their ingredients recombine into new minerals that are suited to the conditions. The concept of metamorphic facies is a systematic way to look at the mineral assemblages in rocks and determine a potential range of pressure and temperature (P/T) conditions that were present when they formed.   It should be noted that metamorphic facies are different than sedimentary facies, which include the environmental conditions present during deposition. Sedimentary facies can be further divided into lithofacies, which focus on a rocks physical characteristics, and biofacies, which focus on the paleontological attributes (fossils).   Seven MetamorphicFacies There are seven widely recognized metamorphic facies, ranging from the zeolite facies at low P and T to eclogite at very high P and T. Geologists determine a facies in the lab after examining many specimens under the microscope and doing bulk chemistry analyses. Metamorphic facies is not obvious in a given field specimen. To sum up, a metamorphic facies is the set of minerals found in a rock of a given composition. That mineral suite is taken as a sign of the pressure and temperature that made it. Here are the typical minerals in rocks that are derived from sediments. That is, these will be found in slate, schist and gneiss. The minerals shown in parentheses are optional and dont always appear, but they can be essential for identifying a facies. Zeolite facies: illite/phengite chlorite quartz (kaolinite, paragonite)Prehnite-pumpellyite facies: phengite chlorite quartz (pyrophyllite, paragonite, alkali feldspar, stilpnomelane, lawsonite)Greenschist facies: muscovite chlorite quartz (biotite, alkali feldspar, chloritoid, paragonite, albite, spessartine)Amphibolite facies: muscovite biotite quartz (garnet, staurolite, kyanite, sillimanite, andalusite, cordierite, chlorite, plagioclase, alkali feldspar)Granulite facies: alkali feldspar plagioclase sillimanite quartz (biotite, garnet, kyanite, cordierite, orthopyroxene, spinel, corundum, sapphirine)Blueschist facies: phengite chlorite quartz (albite, jadeite, lawsonite, garnet, chloritoid, paragonite)Eclogite facies: phengite garnet quartz Mafic rocks (basalt, gabbro, diorite, tonalite etc.) yield a different set of minerals at the same P/T conditions, as follows: Zeolite facies: zeolite chlorite albite quartz (prehnite, analcime, pumpellyite)Prehnite-pumpellyite facies: prehnite pumpellyite chlorite albite quartz (actinolite, stilpnomelane, lawsonite)Greenschist facies: chlorite epidote albite (actinolite, biotite)Amphibolite facies: plagioclase hornblende (epidote, garnet, orthoamphibole, cummingtonite)Granulite facies: orthopyroxene plagioclase (clinopyroxene, hornblende, garnet)Blueschist facies: glaucophane/crossite lawsonite/epidote (pumpellyite, chlorite, garnet, albite, aragonite, phengite, chloritoid, paragonite)Eclogite facies: omphacite garnet rutile Ultramafic rocks (pyroxenite, peridotite etc.) have their own version of these facies: Zeolite facies: lizardite/chrysotile brucite magnetite (chlorite, carbonate)Prehnite-pumpellyite facies: lizardite/chrysotile brucite magnetite (antigorite, chlorite, carbonate, talc, diopside)Greenschist facies: antigorite diopside magnetite (chlorite, brucite, olivine, talc, carbonate)Amphibolite facies: olivine tremolite (antigorite, talc, anthopyllite, cummingtonite, enstatite)Granulite facies: olivine diopside enstatite (spinel, plagioclase)Blueschist facies: antigorite olivine magnetite (chlorite, brucite, talc, diopside)Eclogite facies: olivine Pronunciation: metamorphic FAY-sees or FAY-shees Also Known As: metamorphic grade (partial synonym)

Academic Voice Essay Example | Topics and Well Written Essays - 1500 words

Academic Voice - Essay Example Hence, it is critical that each student's "academic voice" come across in their writings. Voice can be defined as the way in which an argument is presented, supported, evaluated and conclusions drawn from it for practical applications (Demetriou, Goalen & Rudduck, 2000). This begins with the way in which a topic is introduced, and then the structure of the student's interpretation of the topic and accompanying supportive data to justify their point of view. It is important to distinguish academic voice from paraphrasing and direct quoting of other authors, which is used as the evidence to support the writer's conclusions (Brearly, 2000). It is clear that academic voice is essential to the concept of analyzing other writer's non-fiction text. This paper will critically review the use of academic voice with regard to mature age students taking psychology courses. Firstly, academic voice will be more fully described. Secondly, how academic voice can be used will be outlined, with reference to mature aged psychology students. Finally, a conclusion shall synthesize the main points of the paper to demonstrate the important benefits of cultivating academic voice and the contributions of mature aged students to the discipline of psychology. Describing Academic Voice Voice can be classified into three general forms; 1) audible voice, as in how much a reader will "hear" the text; 2) dramatic voice, to determine what type of writer is implied by the text; and 3) one's own voice, which is the relationship of the text to the actual writer of the text (Eisner, 1998). It is evident that the written word is more likely to be heard when the writer's syntax, rhythms and word-choices are characteristic of their own speech patterns. Textual cues, for example, simple sentences that are not wordy, and those which communicate a sense of mental activity, will draw the reader's attention to the audibility of the material. A dramatic element of a text can be cultivated from the former audible voice. As to a writer's own voice, it is comprised of three key elements; there is a distinctive recognizable tone; the impression of actually "having a voice" or "having the authority to speak"; and the "authentic voice" which is the resonance or meaningful relationships b etween the text and the actual writer of the material, in contrast to the implied author (Demetriou et al., 2000). So that a writer who is aware of the persona or image of themselves that is projected in their writing will be able to practice promoting and muting this voice, depending on the context of their composition.In general, new writers who are inexperienced are not aware that they can create their own persona within their writings (Demetriou et al., 2000). Often, due to their lack of experience new writers will use an inappropriate voice, for example using lengthy sentences comprised of jingoism in an attempt to portray themselves as knowing more about a topic than what they actually do. Sometimes, their writings may be overly casual, which is usually completely inappropriate for academic writing, and subsequently their text is not taken seriously by the reader, and so respect and authority is not fostered by their compositions. By way of learning about academic voice a stud ent writer can develops an understanding of the different types of voice, becoming aware of their own voice and of techniques that can be used to change their voice.Undergraduate writers

Texas Government Essay Example | Topics and Well Written Essays - 1250 words

Texas Government - Essay Example (Texas Politics) There are striking similarities in these two constitutions. Both are founded on the cardinal principles of justice and equality towards all human beings irrespective of race and culture. They are identical in the framework of democratic rule of law based on division of powers between the legislature, the executive and the judiciary whilst exercising care to maintain balance of power amongst the three branches, viz. legislature, executive and judiciary, and protect the constitution from misuse or abuse of power by any individual. The background of the Texas constitution coming in the wake of its independence from Spanish rule coincides with the background of the U.S. constitution which came into being after the United States attained its independence from British rule. (Constitution of the United States) The differences lie in the areas of religion, policies on slavery, and the manner of drafting the constitution. Roman Catholicism was adopted as state religion in the Texas constitution. The United States constitution is silent on any such preference on religion although its articles and emblems principally endorse a faith in God based on reason and research. The Texas constitution consistently disapproved of slavery from its inception. The U.S. constitution dithered on the issue. The Texas constitution was drafted in a hurry and depended on U.S. constitution as source. The U.S. constitution was drafted in a pain-staking manner and required good amount of time and deliberations by the nation's founding fathers and legal experts. (Texas Politics) Texas PAC Every country, irrespective of its system of governance, has interest groups for noble causes such as education, human rights and environmental issues. The Associated Conservatives of Texas Political Action Committee (ACTPAC) supports conservative causes and forces in Texas. It is primarily engaged in raising funds for organizations and individuals espousing conservative ideals and activities. Obviously, ACTPAC has a broad agenda of social, economic and political nature. From standing up for tax cuts to waging war on terrorism, ACTPAC has the capability and resource to influence change for the better through interactions with those in power as also the ordinary citizen. Its officials are Jerry J. Mikus (Jr. Chairman), Mike McNamara (Vice Chairman and Secretary), Brian Russell (Treasurer), and Frank Alvarez (Consultant). The ACTPAC is headquartered at Austin, Texas, and by its very nature and form is beholden to the Conservative Party politically. As a political forum, ACTPAC is a multi-purpose body with a wide reach and powerful personalities to draw from. Its functions are modeled and organized to raise funds and gather support on critical issues affecting society as a whole. (Associated Conservatives of Texas PAC) Case heard by the Texas Supreme Court The case no. 03-0647 is a petition for review from the Court of Appeals for the Ninth District of Texas. The petitioner is Evanston Insurance Company and the respondent is ATOFINA Petrochemicals, Inc. Matthew Todd Jones, an employee of Tripe S Industrial Corporation contracted by ATOFINA

Statistical Problems Essay Example | Topics and Well Written Essays - 1250 words - 1

Statistical Problems - Essay Example The approximation becomes better with increasing sample size The simple random sample of 50 women with one job is greater than 30. Therefore, in this case Central Limit Theorem is applicable and the distribution of the sample can be assumed as normally distributed. (b) The percentage of all samples of 50 women with one job that have the mean length of time employed within 20 weeks of the population mean is (approximately) equal to the area under the normal curve with parameters  µ and 13.01 that lies between  µ - 20 and  µ + 20. The corresponding z-scores are: (c) No. If I bought one bag of water-softener salt and it weighed 39 lb, I would not consider this evidence that company’s claim is incorrect. Because there is 25.14% probability that the weight of one randomly selected bag of water softener salt will be 39lb or less. (d) Yes. If I bought 10 bag of water-softener salt and it mean weight was 39 lb, I would consider this evidence that company’s claim is incorrect. Because there is only 1.74% probability that the mean weight of 10 randomly selected bag of water softener salt will be 39lb or

The Marketing Mix applied to a fast mocing consumer product Essay

The Marketing Mix applied to a fast mocing consumer product - Essay Example Customers tend to have built up brand loyalty due to the sentimental value that the branding has created over the years. For older customers, it may remind them of their own childhood days when their kids eat them and as for kids they will carry the memories on to their net generation. The Target customer of Cadbury associates sentimental value to it and thus Cadbury has become habitual for them. The packaging has been consistent during the last decades. The only changes have been in sies .The packaging is localized (in local language) to communicate the message of Cadbury to the customers. The packaging emphasizes on the brand color association i.e. Purple and all Cadbury dairy milk chocolates have the same solid purple color in their packaging. The packaging of Cadbury for the customers is convenient. It serves the function of keeping the chocolate fresh and crisp until consumption. It provides the health facts on its packaging for the health conscious people in their local language. The packaging of Cadbury, and the variants that are being offered, are made to suit the requirements of the customers. Thus the target customer of Cadbury dairy Milk seek: - The graphics on the Cadbury Dairy milk chocolate include the net weight, graphics showing the components i.e. milk pouring into chocolate bars, the positioning statement "more to share", barcode indicating shelf life, instructions to discard wrapper in the bin and diagrams showing it is best for consumption of vegetarians The target customer of Cadbury is: - 1. Health Conscious 2. Has positive response to the Cadbury Dairy Milk brand name 3. Likes to share the special moments in life with other people as demonstrated by the positioning statement. 4. Is conscious of the freshness of the product he is consuming 5. Best suited as an in between meals snack for vegetarians. Product support services Unsold bars that have exceeded their shelf life can be returned to the manufacturers The target customer: - 1 wants value for money and is quality conscious and can easily shift to other brands if their favorite brand does not deliver the quality it promises. Price Product mi pricing Cadbury Schweppes, the Australian Cadbury manufacturing company, has a diversified product mi and follows a market segmentation strategy focusing on different market segments some brands include Cherry Ripe, Crunchie, Freddo The target customer of Cadbury is: - Varying tastes The target customers are from different age groups Freddo is strictly for kids, Cadbury is for teenagers The target customers have different, localize tastes in different markets for example the target customers of Australia prefer the cherry flavor so for them the unique

Bereavement care Assignment Example | Topics and Well Written Essays - 2500 words

Bereavement care - Assignment Example In the wake of the same, different cultures carry out different ritual acts in alleviating the effects of a loss and creation of resilience. Rituals play a great deal of functions in the life of a person subjected to the given tragedy. Medically, the rituals act as therapeutic step. There are several rituals depending on the society that is concerned with the issue. One of them is the funeral of a deceased person. Funeral as a ritual is carried out differently in the different societies. For instance, in the western world, there is usually a high sense of cultural differences and these would to a large extend be dictated by the specific culture. Funeral home visits with a casket among the western nations; a catholic wake as well as a Shiva among the Jews is some of the rituals. What function do these serve? There are rituals that are also part of other rituals. A funeral service is a greater ritual that is carried by most groups in the world. One of the roles of a funeral and its sub -rituals is that it creates admissibility and appreciation in the hands of the bereaved. Many people according to Bonnano have had to appreciate the fact that so many mourners can turn up to witness the burial of someone in the society. Finality of the death is therefore appreciated and realized at that instance. Burial or cremation is also a ritual that must be carried out to a dead person. Burials witness a lot of activities. These activities just like the whole funeral process are supposed to create an acceptable situation of the reality of the matter (Cecilia & Thomson, 2005). In the western societies for instance, most of the actions are leveled towards creation of acceptance in the victims who suffer from denials instead of carrying out unwarranted practices. Therefore, all the rituals and behaviors are supposed to create a transition and actually the witness of a behavior is usually an indication that the transition is being successfully implemented. Different societies defin e the expected behavior in a funeral differently. The basis of the behavior is based on the traditional and historical facts that have been followed over the generations (Bonanno, 2009). A great deal of knowledge about emotions is a strong issue when it comes to dealing with resilience at any stage. Much of the western world would therefore have a very personalized approach to issues of resilience than the other parts of the world. Therefore, there is no conditioned definition of the expected behavior in a society but it is based on the type of culture that has been cultivated over the generations. Bonanno’s View of Resiliency and Grief Grieving as a way related to resilience is a process in the recovery process. Grieving is suffering due to any reason that would take resilience to recover back to normalcy. Grief is an emotion that is strong and overwhelming mostly caused by an unfortunate happening. During grieving, there is a high sense of symptomatic experiences that go wi th the situation and is highly dependent on the strength of the loss incurred. The victims experience a lot of numbness and there’s a total removal from the daily life. This daily life includes social life and therefore, there is support that is required to make sure that the victim recovers completely. The response of the experts to the situation of grieving

The Marketing Mix applied to a fast mocing consumer product Essay

The Marketing Mix applied to a fast mocing consumer product - Essay Example Customers tend to have built up brand loyalty due to the sentimental value that the branding has created over the years. For older customers, it may remind them of their own childhood days when their kids eat them and as for kids they will carry the memories on to their net generation. The Target customer of Cadbury associates sentimental value to it and thus Cadbury has become habitual for them. The packaging has been consistent during the last decades. The only changes have been in sies .The packaging is localized (in local language) to communicate the message of Cadbury to the customers. The packaging emphasizes on the brand color association i.e. Purple and all Cadbury dairy milk chocolates have the same solid purple color in their packaging. The packaging of Cadbury for the customers is convenient. It serves the function of keeping the chocolate fresh and crisp until consumption. It provides the health facts on its packaging for the health conscious people in their local language. The packaging of Cadbury, and the variants that are being offered, are made to suit the requirements of the customers. Thus the target customer of Cadbury dairy Milk seek: - The graphics on the Cadbury Dairy milk chocolate include the net weight, graphics showing the components i.e. milk pouring into chocolate bars, the positioning statement "more to share", barcode indicating shelf life, instructions to discard wrapper in the bin and diagrams showing it is best for consumption of vegetarians The target customer of Cadbury is: - 1. Health Conscious 2. Has positive response to the Cadbury Dairy Milk brand name 3. Likes to share the special moments in life with other people as demonstrated by the positioning statement. 4. Is conscious of the freshness of the product he is consuming 5. Best suited as an in between meals snack for vegetarians. Product support services Unsold bars that have exceeded their shelf life can be returned to the manufacturers The target customer: - 1 wants value for money and is quality conscious and can easily shift to other brands if their favorite brand does not deliver the quality it promises. Price Product mi pricing Cadbury Schweppes, the Australian Cadbury manufacturing company, has a diversified product mi and follows a market segmentation strategy focusing on different market segments some brands include Cherry Ripe, Crunchie, Freddo The target customer of Cadbury is: - Varying tastes The target customers are from different age groups Freddo is strictly for kids, Cadbury is for teenagers The target customers have different, localize tastes in different markets for example the target customers of Australia prefer the cherry flavor so for them the unique

Digestive Enzyme Experiment Essay Example | Topics and Well Written Essays - 2000 words

Digestive Enzyme Experiment - Essay Example There are two (2) main reasons why the digestion of starches starts in the mouth (i.e. salivary amylase) and eventually stops as soon as the partially digested starches could reach the stomach. First, it is important to know that digestion of food nutrients can occur using either mechanical digestion or chemical enzymes and that starch is a polysaccharide that can be digested only via chemical reactions (Eliasson, 2006, p. 475; Sullivan and Cooley, 2004, p. 45). Second, the stomach is responsible for mechanical digestion (Rechtman, 2004, p. 114). Since starch cannot be digested mechanically, it is impossible for starch to be digested in the stomach. Basically, starch is a good example of complex carbohydrates (Shetty, 2010, p. 24; Chopra, 2005, p. 91). Because of the long chains of glucose that are heavily tied up together, carbohydrates such as starch can only be broken down by enzymes such as the salivary amylase (Sullivan and Cooley, 2004, p. 45). Eventually the reaction of saliva ry amylase can break down starch into a much simple carbohydrates which then can be absorbed in the small intestine (Eliasson, 2006, p. 475). In general, salivary amylase is not the only enzyme that can be use to digest starch. Other enzymes such as the pancreatic amylase as well as maltase can also be used in the chemical digestion of starch (McGuire and Beerman, 2013, p. 130; Eliasson, 2006, p. 475). For instance, as soon as the pancreas releases pancreatic juice like pancreatic amylase, it can further break down the polysaccharides.

Merger between EnviroTech an InterClean Essay Example for Free

Merger between EnviroTech an InterClean Essay First of all, I would like to take the time to say â€Å"thank you† to each one of you for your outstanding efforts, it has been very enjoyable to work alongside with each of you in contributing to the success of InterClean. You are all well aware of the strategic movement as announced by David Spencer is very near on the horizon. As this merger between InterClean and EnviroTech begins to unfurl I foresee that each of you will have a key role to play in making the transition as smooth as possible. As managers it is our duty to show our fellow co-workers and new team members why we have been successful. It is important to welcome the employees joining us from EnviroTech. The incoming employees from EnviroTech bring vast experience and proven track record that will help to move us in the direction we want to go. Combining two companies together is no easy task and this new endeavor will be challenging. Each individual will need to present his or herself in a positive manner. The main objective is to be positive about the changes that will take place. Also everyone shall commit to learning the new concept of â€Å"full-service solutions packages† (University of Phoenix, Week One Supplement, 2010). I urge each of you to be open to share your ideas as well as receive ideas from all of your team members, old and new. Keep in mind that this new concept will not be immediately rock-solid it will take, several tries an adjusting to create the best package to suit each of our clients. I am sure that some of you are not feeling comfortable with the upcoming transition and that is understandable. However, I again urge you to see the potential this acquisition can bring. The growth potential globally is enormous and you can each have a part to make it happen. Each of you will have an impact on your workers, and how each of you decide to carry yourself can either promote or bring down morale. I  inspire each of you to press forward and lead your teams. You are all more than capable to produce results, so mentor your teams to produce even better results. I would also like to go over a few other important matters. These involve human resource issues because of the diverse work force we will gain by this merger. Obviously each of you will have several if not numerous new members joining your teams. It is very important and I cannot stress it enough just how important it is that you treat every employee the same. You cannot favor or give preference to the current InterClean employees over the incoming EnviroTech employees. Please exercise good judgment when addressing each newly acquired employee. Also when making selections for your teams an initially assigning tasks I suggest you seek input from myself, Carol our internal consultant, and the HR department. If you have any concerns please bring it to my attention immediately as well as to Carol and human resources. Be certain that the issue or concern is cleared up before moving forward. It is in the best interest of the company and for each of you to create an atmosphere that is warm, thriving yet peaceful, non-hostile, and safe. We all need t o value diversity and as Cascio put it â€Å"to manage diversity, there is no room for inflexibility and intolerance-displace them with adaptability and acceptance† (Cascio 2006, p. 125). Furthermore we will all be attending a full-day seminar on reengineering at Leeward Community College, please mark your calendars for Wednesday, December 1. I will send out a reminder along with the pertinent seminar information. If you are unable to make it on Wednesday, you will need to attend the Tuesday session, so let me know as soon as possible so I can make the change for you. I know you are all thinking, â€Å"What is reengineering?† â€Å"Reengineering is the fundamental rethinking and radical redesign of business processes to achieve dramatic improvements in cost, quality, and speed† (Cascio 2006, p. 18). I also strongly recommend that each of you sign up for the management training sessions that HR is setting up. Immediately share and talk with your workers about attending the new product and sales training sessions. Go ahead and schedule your teams with HR to ensure everyone can be properly accommodated as quickly as possible. You should also encourage participation in the ongoing HR seminars that cover topics such as developing skill in conflict resolution and effective communication. As always you are free to come and discuss any issue or  concern that you may have with me. I am more than willing to sit down with each of you and listen to what you have to say. So please do not hesitate I am here for each of you and want to continue working alongside with each you and your teams. I am hopeful that going forward we will all embrace the upcoming changes and challenges facing us. Together we can achieve the desired results to move InterClean closer to our strategic direction of global expansion. References Cascio, W. F. (2006). Managing Human Resources: Productivity, quality of work life, profits. Retrieved from the University of Phoenix eBook Collection database University of Phoenix (2010) Week One Supplement: InterClean-EnviroTech Merger Scenario Retrieved from University of Phoenix HRM/531-Course Website

Cubism and Henry Moore: A Comparison

Cubism and Henry Moore: A Comparison The 20th century comprised of artists with a broad array of interests and fortes, causing an overlap of stylistic features in artworks ranging from the drawn, the sculpted and even the assemblage works. Sculptures during this era were radical in nature due to their loosening grip of the conventional sculptures that were prior constructed from marble or bronze and the divergence from representing figures. Henry Moore was a well-known sculptor of this period living nearly 90 years who demonstrated this avant-garde emancipation from the standard. In juxtaposition to Moore, Pablo Picasso was associated with the emergence of the Cubism a movement he is noted for. Both artists incorporate themes in their artworks that are both similar and different to one anothers stylistic specialty. The deviation from high-art materials to low-art materials, the influences of both artists from prehistoric to primitive, and the shared and unshared aesthetic qualities of their artworks have been discuss ed in relation to the comparison of Cubism (Picasso) and the sculpture of Henry Moore. Materials were a radical and trans-figurative aspect of both Pablo Picasso and Henry Moore. Both artists had rejected the conventions of traditional art and materials, which were mainly associated with high-art. The aforementioned, Picasso and Moore created their works by breaking these standardizations of the old masters by incorporating materials of low art: an avant-garde aspect that personified this era. Cubism uses every day commercial materials such as newspapers, wallpapers, cardboard, and metal, whereas Henry Moore takes a leap isolating himself from the rest of the sculptors and uses unusual and unique materials in his sculptures. Moores list of materials include: for stone alabaster, ironstone, Corsehill stone, African wonder stone, birds-eye marble; for wood ebony, beech wood, walnut, lignum-vitae; for metals- lead and bronze. It also includes terra cotta and cast stone and various combinations of string and wire with wood and metal (Blackshear, 46). For Picasso and Mo ore, materials were used to provide a contrast; In Moores case paint was not applied or used like the cubists did on their canvases; the use of a variety of materials replaced the act of applying the paint directly in favor of an element of colour interest often lacking in the accumulated work of a sculptor. (blackshear, 46). Both Picasso and Moore also believed to give truth to their materials, which later came to be known as the reduction of means (Kirschenbaum, 169). To extrapolate, both artists believed that the material used, should represent itself rather than insinuating an exterior notion paint should look like paint, wood like wood and stone like stone (Kirschenbaum, 169). The colonization of the African continent by the European powers was a stepping-stone for the emergence of primitive cultures and their influence on the Modern art. It was through this massive bloodshed of the colonization and trade, that the African Tribal Masks made their way to Europe. These masks were merely seen as wooden carvings until the hands of Picasso, Braque and Derain and many more were laid on them. The masks had become a hot commodity in the realm of art aiding in the growing interest of Primitive Art. One of these artists was Picasso, whom surprisingly in different accounts has denied his fascination with these Primitive artifacts. However, this subject is still controversial, because Picasso  remains silent about it and his friend, the art dealer Kahnweiler,  has denied in his writings that the Cubists borrowed from  African art. Despite Picassos refusal to discuss this subject, it is  known from the reminiscences of some of his artist-friends that  he was greatly impressed by and collected African art. He may be touchy about this matter, since Gertrude Stein once reproached  him of using African art as a crutch (Alfert, 391 393). Although Picasso disagrees with those who state that he is in fact indebted to primitive art, his artwork exemplifies otherwise. His early Les Demoiselles DAvignon of 1907 would have been incomplete without the primitive aspects of the mask- the shading, the rough contours, and the explicit twisting of bodies. On the contrary, Moore, who too was influenced by these masks, acknowledges that he borrowed from primitive art (Alfert, 391). In 1930 and just before, he [Moore] produced a number of stone figures  whose facial features are characterized by a concave, heart-shaped  form in which the eyes protrude as small, raised craters. Such a  configuration is common among the works of several African tribes,  notably the Ba-Lega of the North- Eastern Congo. (Alfert, 391) Inevitably, with African sculpture acting as a catalyst in 20th century art, the struggle in art became one for directness, immediacy, and economy of means. (Kirschenbaum, 169). The works of Picasso and Moore have come a long way since their initial exposure to the works of their forefathers of Modern art namely Cezanne and Rodin. (Elsen, 355). Picasso borrowed many of Cezannes pictorial techniques and integrated them into his early cubist works (lecture). He always looked up to Cezanne and admired him greatly since he had initially-before the Cubist movement-deviated from the legacy of the Old Masters; Cezanne instead epitomized new radical practices such as the flattening of the image and the abolishment of perspective-laying the foundation of the Cubist movement. Similarly, Moore looked up to Auguste Rodin who is believed to be the progenitor of Modern sculpture. (ucker, William (1974). Early Modern Sculpture. New York: Oxford University Press. ISBN 0-19-519773-9). It was from Rodin, that Moore developed an interest in the integration of nature and body -a repetitive theme of his works. Moore has explicitly accredited Rodin at many instances: Rodin taught me a lot about the body; its asymmetry from every point of view, how to avoid rigid symmetry, the flexible parts of the body, the head, jaw, neck, thorax, pelvis, knees etc., and that these axes should not parallel each other. These were the ways of giving the figure vitality. (Elsen, 355) Nature, for Moore became an imperative theme in his sculptures. He frequently places his pieces in a horizontal position, which devaluates the importance of the head and stresses the abdomen as the compositional center (Arnheim, 31). By targeting the abdomen, Moore emphasizes his continuous theme of nature, which is also seen in Fauconniers Abudance painting of 1910. Fauconniers piece is a masterful representation of the womb being the center of life regurgitating the role of the woman as being the body in which a growing fruit is held for nine months. This theme of nature used by Moore, is also proven by his favorite theme of the Mother and Child seen in many of his series. Through the integration of Cezanne and Rodins techniques and styles into their artworks, both Picasso and Moore demonstrate how they utilized what they learnt from their Masters to create a bridge towards their individual breakthrough. Aesthetic concepts in the works of Cubism and in the sculptures of Moore are similar in nature. The artists incorporate a sense of uniformity, balance, vitality and emancipation to their pieces to create a dynamic space for it to occupy. The Cubists and Moore have interpreted the occupancy of space by an artwork as being comprised of the relationship of negative and positive space (blackshear, 46). The Cubists believed the non-Euclidian theory where space is not comprised just of the first, second, or third dimension but also the fourth, which symbolizes the notion of timelessness, and simultaneity (textbook). In conjunction to the Cubists idea of space, Moore too has come to use space in all its forms (Blackshear, 46): he uses the dot (zero dimension), line (first dimension), shape (second dimension), volume (third dimension), and movement (form of fourth dimension) (Blackshear, 46). In contrast to cubist works, in which negative spaces cease to exist, Moore makes the use of positiv e and negative space- a tenacious quality of his sculptures (blackshear, 46). Moore utilizes the hollows created in his sculptures the Reclining Figure as the negative space and relates it to another punctured hole to create uniformity. The holes filled with dense air of its surrounding created in his carvings are concave in nature, reminiscent of the concave perforation in Picassos Guitar of 1914 (the Guitars concavities have been influenced by the Grebo Mask). Moore resists using convexities in his pieces because they would obstruct the space aggressively, countering his obsession with coherency. In accordance of invading space, the Guitar is comprised of protruding planes, which jut out in play of substance and void into the air, disrupting its surrounding space. Homogeny in Moores pieces is further achieved through the flow of his units the dead ends of the hands and feet [of the body] merge with each other or stream back into the body of the figure, permitting the circulat ion of energy to continue (Arnheim, 30). Regularity is also attained by the balance and assimilation of the two antagonistic tendencies the internal and external thrusts (Arnheim, 35). Vitality another aesthetic aspect of the work of Picasso and Moore is not achieved in cubist works because the works are to be seen as what they represent, and nothing more meaningful. The shattered fragments of cubist works deny the possession of energy, in favour of embracing spatial incongruity. To compare, for Moore: A work must first have a vitality of its own. I do not mean a reflection  of the vitality of life, of movement, physical action. Frisking, dancing  figures and so on, but that a work can have in it a pent-up energy,  an intense life of its own, independent of the object it may represent. When a work has this powerful vitality we do not connect the word Beauty with it. (3 way piece, 238) For both artists, the labeling of a work with the word Beauty was unacceptable. They both believed that a work should be viewed simply as what it is, similar to how they brought their materials to reductionism, so that they represented what they were and nothing else. Therefore, through the presence of uniformity, balance and the invigorating vitality in Moores works, he complements the surrounding air, by capturing the energy, absorbing it, and then allowing it to evaporate and disseminate into infinity.

Lust and pleasure as a theme. To His Coy Mistress, The Lover A Ballad,

Lust and pleasure as a theme. To His Coy Mistress, The Lover A Ballad, The Passionate Shepherd How have poets presented women and how are gender issues explained Having studied a range of poems regarding gender issues and how women are treated in society, I have chosen to focus on two main poems To His Coy Mistress by Andrew Marvell and The Lover A Ballad by Lady Mary Wortly Montagu. In addition to this I will deal with The Passionate Shepherded to His Love by Christopher Marlowe and The Nymph’s Reply by Sir Walter Raleigh. The Proud Layde by Spencer Wallace Cone. All these poems explore women and gender issues in their own way. The Lover A Ballad was written as a reply to the poem To His Coy Mistress. Both these poem have connections of love and sexuality. To His Coy Mistress is written in a way of persuading the girl to sleep with him. The poet has written in such a way that people can think that women don’t mean anything and they just want pleasure. Pleasure and lust are also are aspects which include in the themes of this two poems. The Lover A Ballad as a re...

Pros and Cons of Culture Shock

Name: Do Manh Thang Class: A15 QTKD ID: 1111260035 ASSIGNMENT’S TOPIC Pros and cons of culture shock Culture shock is an inevitably phenomenon which occurs commonly in our daily life. I believe that most of us have experienced culture shock by one way or others but some of us did not notice its influences in our life, and some even did not recognize it. In this paper, I will discuss about the pros and cons of culture shock. I will also tell you about my sparkling experience of culture shock to illustrate these pros and cons in more detailed and realistic approach.Normally, you may assume culture shock as the stress and the feeling of disorientation you experience in a new culture or new country. But culture shock basically refers to a stressful transitional period when individuals move from a familiar environment into an unfamiliar one. For the first thought, it seems to be very terrible and lead to bad impacts on individuals who suffer it. However, culture shock can also have positive implication as well as its negative implications. For the negative side, culture shock negative implications include three major issues.First, after a long period of feeling stress, you may suffer some psychosomatic problems such as headaches and stomachaches†¦ Second, you may also face some affective upheavals, which consist of feelings of loneliness, isolation, depression, drastic mood swings, and interaction awkwardness caused by the inability to perform optimally. Another negative implication you may have when you undergo culture shock is the cognitive exhaustion, which caused by difficulty in making accurate attribution. I had been a student of Vietnam Medical University before I took a decision of moving to Foreign Trade University. Read more about Pros and Cons Of ReligionAs a sojourner moving from an environment of one university to another environment of another university, I did also experience the negative implications of culture shock. For very first times, I were shocked to recognize that I might have to learn all things by myself without any force and help from teacher and friend. In my old university, we were taught everything in detail. We even have practicing time for deeper understanding what we have learned. In our class, there are four or five groups of learning. In group, we students help each other to get the insight of the lessons easier and faster.However, Foreign Trade University (FTU) is a different story. We have to learn more details at home. Teachers just show us the very overall aspects of the problem. We also have team working but it does different things to my old university. Teamwork at FTU is when you have to learn and prepare theories well to perform better on discussing and solving a given case study or a problem. High tension and intensive working in this environment made me feel tired and stressed. I usually had headaches and felt sleepy. This situation of these psychosomatic problems had lasted for almost 1 year until the second semester came.I also witnessed cognitive exhaustion when I had just moved to FTU. As a vice monitor, I desired to do something to encourage the learning spirit of my class. But I did not find an appropriate way to do because I found there is a difference between my classmates’ learning style and what I had used to. Stucking in asking what I should do, finally my results were even so bad in first semester. On the other hand, culture shock, if managed effectively, can have some positive effects. I have realized that for the next semesters.These positive effects include: a sense of well-being and heightened positive self- esteem, emotional richness and enhanced tolerance for ambiguity, behavioral competence in social interaction , cognitive openness and flexibility, and an enhanced optimism about self, others, and the everyday surroundings. Overall, for managing culture shock effectively, there are some practical tools: First, newcomers should realize that culture shock is inevitable. It is an unavoidable experience that most people encounter when relocating from a familiar environment to an unfamiliar one.Second, new arrivals should understand that culture shock arises because of the unfamiliar environment, when one is bombarded and saturated with unfamiliar cues. Developing a realistically positive outlook in viewing their one-time experience as a precious adventure and doing some positive reframing of surprising events may help to lower their stress level. Third, making an effort to establish broad-based contacts with memers of the host culture and learning to communicate with them can increase local knowledge and reduce such feeling of vulnerability.Cultivating a deeper, supportive friendship network an d easing themselves into the new setting can also help to restore the identity equilibrium state. Likewise, the more members of the host culture extend a helping hand and the more they attempt to increase their familiarity with the new arrivals, the more they can increase the newcomers’ sense of security and inclusion. Fifth, culture shock is induced partly by an intense feeling of incompetence.By seeking out positive role models or mentors, newcomers may be able to find reliable and competent cultural bridge persons in easing the stress level of their initial culture shock experience. Finally, newcomers should realize that culture shock is a transitional affective phase of stress that ebbs and flows from high to low intensity. New arrivals must hang on to a resilient sense of humor and emphasize the positive aspects of the environment rather than engaging in prolonged concentration on its negative aspects, realizing that these â€Å"growing pains† may lead to long- te rm personal and professional growth and development.After one semester suffering negative impacts of culture shock, I started to learn how to get used to my new university. I learn the way for effective self-study at home. I also participated in a club to go through what my friends do in this university. I realized that they do not only learn from lectures and textbooks, but they also learn from non- academic activites. I feel happy when I could get along with my courses, follow the discussion in team working, and even make important distributions to the results of my group and my club.I could say that I have had a better sense of well- being and heightened positive self-esteem. It is hard to imagine whether I will do well in future to adapt in new environment such as a new work place or a new country without experiences about culture shock in the past. Culture shock has trained me to behave more appropriatly in social interaction and think more optimistic about people and things ar ound me everyday. Most of my bad feelings and negative viewpoints are now replaced with the better ones.By learning to control culture shock and to adapt with new environment, I have also obtained more knowledge and skills that I did not know before. It is undeniable that culture shock has made a force and conditions to me to perfect myself. Although it negative impacts made me nearly exhausted, I also want to say a thank to culture shock experiences of bringing me positive wisdoms for developing a new better version of me.

Evaluating the Effectiveness of Approaches to Learning Essay

There are various ways which people can learn. There is a need to identify approaches that can assess learning effectively. David Kolb proposed a four stage learning process with a cycle of learning. (Gravells, A. 2008). The process is represented in the diagram below: Concrete experience This is process where the learner experiences or immerses themselves in the task. It is the first stage where the task assigned is carried out. It is also called the doing stage. In my specialism, this could be the time where I give my learner class assignment or test to do in the class. (Gravells, A. 2008). It is good way of assessing learning and getting feedback immediately. Observation and Reflection This involves stepping back from the activity and reviewing what has been done and experienced. Here the learner’s values, attitudes and beliefs can affect their thinking process. This is the process where the learner thinks about what they you have done. The learner has the opportunity to reflect on what has been done in the classroom through the home work given. Abstract conceptualisation This is where the learner tries to interpret and understand the activities that have been carried out during learning. This is the planning how you will do it differently stage. The learner has the opportunity to do this as I lecture a particular topic in mathematics. Active Experimentation It enables the learner to take in new learning and predict what is likely to happen next or what future actions can be taken to improve the way activities can be done in future. This is the redoing stage based upon experience and reflection. When feedback on Tests or home work is given, the learner has the opportunity to improve upon what has already been submitted. Learning styles A learning style is a learner’s consistent way of responding and using stimuli in the context of learning. Honey and Mumford’s learning style questionnaire is another theory used to demonstrate how a learner is able to learn effectively. Questionnaires were given to the learner’s that probes general behavioural tendencies. Although their theory is drawn from David Kolb, it had some differences. Learners were divided into Reflectors, Theorists, Pragmatist and Activist. Reflector The learner prefers to learn from activities they watch, think and review what has happened. They like to use journals and brainstorming. http://www.nwlink.com/~donclark/hrd/styles/honey_mumford.html [accessed on 3 July 2012.]. To be able to ensure learning takes place for this kind of learner, as a Teacher I would organise more group work, discussions and lecturing in mathematics sessions. Also give out hand outs for learner to read and reflect upon. Theorists Learners in this category prefer to think a problem through step by step manner. They like lectures, analogies, systems, case studies, models and reading. I would organise more lectures on a topic, give handouts and assignments for such learners giving them the opportunity to tackle problems/ questions later on. Pragmatist The learners prefer to apply new learning to actual practice to see if they work. They prefer field works, laboratories, observations, feedback and coaching. Â  Here learning can effectively take place where a lot of examples on topics are tried out with learner before giving out home work or assignments. A lot of clear feedback on assignments/ tasks and activities will be needed to ensure the learners actually understand information passed across.

Psa 200

Auditing and Assurance Standards Council Philippine Standard on Auditing 330 (Redrafted) THE AUDITOR’S RESPONSES TO ASSESSED RISKS PSA 330 (Redrafted) PHILIPPINE STANDARD ON AUDITING 330 (REDRAFTED) THE AUDITOR’S RESPONSES TO ASSESSED RISKS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this PSA†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Effective Date†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Objective†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Definitions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ RequirementsOverall Responses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Adequacy of Presentation and Disclosure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Evaluating the Sufficiency and Appropriateness of Audit Evidence†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Documentation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 1 2 3 4 5 6-24 25 26-28 29-31 Application and Other Explanatory M aterial Overall Responses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. A1-A3 Audit Procedures Responsive to the Assessed Risks of Material Misstatement the Assertion Level†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.A4-A54 Adequacy of Presentation and Disclosure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ A55 Evaluating the Sufficiency and Appropriateness of Audit Evidence†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. A56-A58 Documentation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. A59 Acknowledgment Philippine Standard on Auditing (PSA) 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks† should be read in the context of the â€Å"Preface to the Philippine Standards on Quality Control, Auditing, Review, Other Assurance and Related Services,† which sets out the authority of PSAs. 2 PSA 330 (Redrafted) IntroductionScope of this PSA 1. This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with PSA 315, â€Å"Identifying and Assessing Risks of Material Misstatement Through Understanding the Entity and Its Environment† in a financial statement audit. Effective Date 2. This PSA is effective for audits of financial statements for periods beginning on or after December 15, 2009. Objective 3.The objective of the auditor is to obtain sufficient appropriate audit evidence about the assessed risks of material misstatement, through designing and implementing appropriate responses to those risks. Definitions 4. For purposes of the PSAs, the following terms hav e the meanings attributed below: (a) Substantive procedure – An audit procedure designed to detect material misstatements at the assertion level. Substantive procedures comprise: (i) Tests of details (of classes of transactions, account balances, and disclosures), and ii) Substantive analytical procedures. (b) Test of controls – An audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level. Requirements Overall Responses 5. The auditor shall design and implement overall responses to address the assessed risks of material misstatement at the financial statement level. (Ref: Para. A1-A3) 3 PSA 330 (Redrafted) Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level 6.The auditor shall design and perform further audit procedures whose nature, timing, and extent are based on and are responsive to the assessed risks of material misstatement at the assertion level. (Ref: Para. A4-A8) 7. In designing the further audit procedures to be performed, the auditor shall: (a) Consider the reasons for the assessment given to the risk of material misstatement at the assertion level for each class of transactions, account balance, and disclosure, including: (i) The likelihood of material misstatement due to the particular characteristics of the relevant class of transactions, account balance, or disclosure (i. . , the inherent risk); and (ii) Whether the risk assessment takes account of relevant controls (i. e. , the control risk), thereby requiring the auditor to obtain audit evidence to determine whether the controls are operating effectively (i. e. , the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures); and (Ref: Para. A9-A18) (b) Obtain more persuasive audit evidence the higher the auditor’s assessment of risk. (Ref: P ara. A19) Tests of Controls 8.The auditor shall design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls when: (a) The auditor’s assessment of risks of material misstatement at the assertion level includes an expectation that the controls are operating effectively (i. e. , the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures); or (b) Substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level. Ref: Para. A20-A24) 9. In designing and performing tests of controls, the auditor shall obtain more persuasive audit evidence the greater the reliance the auditor places on the effectiveness of a control. (Ref: Para. A25) 4 PSA 330 (Redrafted) Nature and Extent of Tests of Controls 10. In designing and performing tests of controls, the auditor shall: (a) Perform other audit procedures in combination with inquiry to obtain audit evidence about the operating effectiveness of the controls, including: (i) How the controls were applied at relevant times during the period under audit. ii) The consistency with which they were applied. (iii) By whom or by what means they were applied. (Ref: Para. A26-29) (b) Determine whether the controls to be tested depend upon other controls (indirect controls), and if so, whether it is necessary to obtain audit evidence supporting the effective operation of those indirect controls. (Ref: Para. A3031) Timing of Tests of Controls 11. The auditor shall test controls for the particular time, or throughout the period, for which the auditor intends to rely on those controls, subject to aragraphs 12 and 15 below, in order to provide an appropriate basis for the auditor’s intended reliance. (Ref: Para. A32) Using audit evidence obtained during an interim period 12. When the auditor obtains audit evidence about the operatin g effectiveness of controls during an interim period, the auditor shall: (a) Obtain audit evidence about significant changes to those controls subsequent to the interim period; and (b) Determine the additional audit evidence to be obtained for the remaining period. (Ref: Para.A33-A34) Using audit evidence obtained in previous audits 13. In determining whether it is appropriate to use audit evidence about the operating effectiveness of controls obtained in previous audits, and, if so, the length of the time period that may elapse before retesting a control, the auditor shall consider the following: 5 PSA 330 (Redrafted) (a) The effectiveness of other elements of internal control, including the control environment, the entity’s monitoring of controls, and the entity’s risk assessment process; b) The risks arising from the characteristics of the control, including whether it is manual or automated; (c) The effectiveness of general IT-controls; (d) The effectiveness of the control and its application by the entity, including the nature and extent of deviations in the application of the control noted in previous audits, and whether there have been personnel changes that significantly affect the application of the control; (e) Whether the lack of a change in a particular control poses a risk due to changing circumstances; and f) The risks of material misstatement and the extent of reliance on the control. (Ref: Para. A35) 14. If the auditor plans to use audit evidence from a previous audit about the operating effectiveness of specific controls, the auditor shall establish the continuing relevance of that evidence by obtaining audit evidence about whether significant changes in those controls have occurred subsequent to the previous audit. The auditor shall obtain this evidence by performing inquiry combined with observation or inspection, to confirm the understanding of those specific controls, and: a) If there have been changes that affect the continu ing relevance of the audit evidence from the previous audit, the auditor shall test the controls in the current audit. (Ref: Para. A36) (b) If there have not been such changes, the auditor shall test the controls at least once in every third audit, and shall test some controls each audit to avoid the possibility of testing all the controls on which the auditor intends to rely in a single audit period with no testing of controls in the subsequent two audit periods. (Ref: Para. A37-39) Controls over significant risks 15.When the auditor plans to rely on controls over a risk the auditor has determined to be a significant risk, the auditor shall test those controls in the current period. 6 PSA 330 (Redrafted) Evaluating the Operating Effectiveness of Controls 16. When evaluating the operating effectiveness of relevant controls, the auditor shall evaluate whether misstatements that have been detected by substantive procedures indicate that controls are not operating effectively. The abse nce of misstatements detected by substantive procedures, however, does not provide audit evidence that controls related to the assertion being tested are effective. Ref: Para. A40) 17. When deviations from controls upon which the auditor intends to rely are detected, the auditor shall make specific inquiries to understand these matters and their potential consequences, and shall determine whether: (a) The tests of controls that have been performed provide an appropriate basis for reliance on the controls; (b) Additional tests of controls are necessary; or (c) The potential risks of misstatement need to be addressed using substantive procedures. (Ref: Para. A41) 18.The auditor shall evaluate whether, on the basis of the audit work performed, the auditor has identified a material weakness in the operating effectiveness of controls. 19. The auditor shall communicate material weaknesses in internal control identified during the audit on a timely basis to management at an appropriate lev el of responsibility and, as required by PSA 260 (Revised), â€Å"Communication with Those Charged with Governance,† 1 with those charged with governance (unless all of those charged with governance are involved in managing the entity). Substantive Procedures 0. Irrespective of the assessed risks of material misstatement, the auditor shall design and perform substantive procedures for each material class of transactions, account balance, and disclosure. (Ref: Para. A42-A47) Substantive Procedures Related to the Financial Statement Closing Process 21. The auditor’s substantive procedures shall include the following audit procedures related to the financial statement closing process: (a) Agreeing or reconciling the financial statements with the underlying accounting records; and 1 Close off document approved May 2006. 7PSA 330 (Redrafted) (b) Examining material journal entries and other adjustments made during the course of preparing the financial statements. (Ref: Para. A48) Substantive Procedures Responsive to Significant Risks 22. When the auditor has determined that an assessed risk of material misstatement at the assertion level is a significant risk, the auditor shall perform substantive procedures that are specifically responsive to that risk. When the approach to a significant risk consists only of substantive procedures, those procedures shall include tests of details. Ref: Para. A49) Timing of Substantive Procedures 23. When substantive procedures are performed at an interim date, the auditor shall cover the remaining period by performing: (a) Substantive procedures, combined with tests of controls for the intervening period; or (b) If the auditor determines that it is sufficient, further substantive procedures only, that provide a reasonable basis for extending the audit conclusions from the interim date to the period end. (Ref: Para. A51-A53) 24.If misstatements that the auditor did not expect when assessing the risks of material missta tement are detected at an interim date, the auditor shall evaluate whether the related assessment of risk and the planned nature, timing, or extent of substantive procedures covering the remaining period need to be modified. (Ref: Para. A54) Adequacy of Presentation and Disclosure 25. The auditor shall perform audit procedures to evaluate whether the overall presentation of the financial statements, including the related disclosures, is in accordance with the applicable financial reporting framework. Ref: Para. A55) Evaluating the Sufficiency and Appropriateness of Audit Evidence 26. Based on the audit procedures performed and the audit evidence obtained, the auditor shall evaluate before the conclusion of the audit whether the assessments of the risks of material misstatement at the assertion level remain appropriate. (Ref: Para. A56-57) 27. The auditor shall conclude whether sufficient appropriate audit evidence has been obtained. In forming an opinion, the auditor shall consider all elevant audit evidence, regardless of whether it appears to corroborate or to contradict the assertions in the financial statements. (Ref: Para. A58) 8 PSA 330 (Redrafted) 28. If the auditor has not obtained sufficient appropriate audit evidence as to a material financial statement assertion, the auditor shall attempt to obtain further audit evidence. If the auditor is unable to obtain sufficient appropriate audit evidence, the auditor shall express a qualified opinion or a disclaimer of opinion. Documentation 29. The auditor shall document: a) The overall responses to address the assessed risks of material misstatement at the financial statement level, and the nature, timing, and extent of the further audit procedures performed; (b) The linkage of those procedures with the assessed risks at the assertion level; and (c) The results of the audit procedures, including the conclusions where these are not otherwise clear. (Ref: Para. A59) 30. If the auditor plans to use audit eviden ce about the operating effectiveness of controls obtained in previous audits, the auditor shall document the conclusions reached about relying on such controls that were tested in a previous audit. 1. The auditors’ documentation shall demonstrate that the financial statements agree or reconcile with the underlying accounting records. *** Application and Other Explanatory Material Overall Responses (Ref: Para. 5) A1. Overall responses to address the assessed risks of material misstatement at the financial statement level may include: †¢ Emphasizing to the audit team the need to maintain professional skepticism. †¢ Assigning more experienced staff or those with special skills or using experts. †¢ Providing more supervision. †¢Incorporating additional elements of unpredictability in the selection of further audit procedures to be performed. 9 PSA 330 (Redrafted) †¢ A2. Making general changes to the nature, timing, or extent of audit procedures, for examp le: performing substantive procedures at the period end instead of at an interim date; or modifying the nature of audit procedures to obtain more persuasive audit evidence. The assessment of the risks of material misstatement at the financial statement level, and thereby the auditor’s overall responses, is affected by the auditor’s understanding of the control environment.An effective control environment may allow the auditor to have more confidence in internal control and the reliability of audit evidence generated internally within the entity and thus, for example, allow the auditor to conduct some audit procedures at an interim date rather than at the period end. Weaknesses in the control environment, however, have the opposite effect; for example, the auditor may respond to an ineffective control environment by: †¢ †¢ Obtaining more extensive audit evidence from substantive procedures. †¢ A3.Conducting more audit procedures as of the period end rathe r than at an interim date. Increasing the number of locations to be included in the audit scope. Such considerations, therefore, have a significant bearing on the auditor’s general approach, for example, an emphasis on substantive procedures (substantive approach), or an approach that uses tests of controls as well as substantive procedures (combined approach). Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level The Nature, Timing, and Extent of Further Audit Procedures (Ref: Para. 6) A4.The auditor’s assessment of the identified risks at the assertion level provides a basis for considering the appropriate audit approach for designing and performing further audit procedures. For example, (as appropriate and notwithstanding the requirements of this PSA)2, the auditor may determine that: (a) Only by performing tests of controls may the auditor achieve an effective response to the assessed risk of material misstatement for a p articular assertion; (b) Performing only substantive procedures is appropriate for particular assertions and, therefore, the auditor excludes the effect of controls from the relevant risk assessment.This may be because the auditor’s risk assessment procedures 2 For example, as required by paragraph 20, irrespective of the approach selected, the auditor designs and performs substantive procedures for each significant class of transactions, account balance, and disclosure. 10 PSA 330 (Redrafted) have not identified any effective controls relevant to the assertion, or because testing controls would be inefficient and therefore the auditor does not intend to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures; or c) A combined approach using both tests of controls and substantive procedures is an effective approach. A5. The nature of an audit procedure refers to its purpose (i. e. , test of controls or substantive procedure) and its type (i. e. , inspection, observation, inquiry, confirmation, recalculation, reperformance, or analytical procedure). The nature of the audit procedures is of most importance in responding to the assessed risks. A6. Timing of an audit procedure refers to when it is performed, or the period or date to which the audit evidence applies.A7. Extent of an audit procedure refers to the quantity to be performed, for example, a sample size or the number of observations of a control activity. A8. Designing and performing further audit procedures whose nature, timing, and extent are based on and are responsive to the assessed risks of material misstatement at the assertion level provides a clear linkage between the auditors’ further audit procedures and the risk assessment. Responding to the Assessed Risks at the Assertion Level (Ref: Para. 7(a)) NatureA9. The auditor’s assessed risks may affect both the types of audit procedures to be performed and their comb ination. For example, when an assessed risk is high, the auditor may confirm the completeness of the terms of a contract with the counterparty, in addition to inspecting the document. Further, certain audit procedures may be more appropriate for some assertions than others. For example, in relation to revenue, tests of controls may be most responsive to the assessed risk of misstatement of the completeness ssertion, whereas substantive procedures may be most responsive to the assessed risk of misstatement of the occurrence assertion. A10. The reasons for the assessment given to a risk are relevant in determining the nature of audit procedures. For example, if an assessed risk is lower because of the particular characteristics of a class of transactions without consideration of the related controls, then the auditor may determine that substantive analytical procedures alone provide sufficient appropriate audit evidence.On the other hand, if the assessed risk is lower because of inter nal controls, and the auditor intends to base the substantive procedures on that low assessment, then the auditor performs tests of those controls, as required by paragraph 8(a). This may be the case, for 11 PSA 330 (Redrafted) example, for a class of transactions of reasonably uniform, non-complex characteristics that are routinely processed and controlled by the entity’s information system. Timing A11.The auditor may perform tests of controls or substantive procedures at an interim date or at the period end. The higher the risk of material misstatement, the more likely it is that the auditor may decide it is more effective to perform substantive procedures nearer to, or at, the period end rather than at an earlier date, or to perform audit procedures unannounced or at unpredictable times (for example, performing audit procedures at selected locations on an unannounced basis). This is particularly relevant when considering the response to the risks of fraud.For example, the auditor may conclude that, when the risks of intentional misstatement or manipulation have been identified, audit procedures to extend audit conclusions from interim date to the period end would not be effective. A12. On the other hand, performing audit procedures before the period end may assist the auditor in identifying significant matters at an early stage of the audit, and consequently resolving them with the assistance of management or developing an effective audit approach to address such matters. A13. In addition, certain audit procedures can be performed only at or after the period end, for example: †¢ †¢Examining adjustments made during the course of preparing the financial statements; and †¢ A14. Agreeing the financial statements to the accounting records; Procedures to respond to a risk that, at the period end, the entity may have entered into improper sales contracts, or transactions may not have been finalized. Further relevant factors that influence the auditor’s consideration of when to perform audit procedures include the following: †¢ The control environment. †¢ When relevant information is available (for example, electronic files may subsequently be overwritten, or procedures to be observed may occur only at certain times). The nature of the risk (for example, if there is a risk of inflated revenues to meet earnings expectations by subsequent creation of false sales agreements, 12 PSA 330 (Redrafted) the auditor may wish to examine contracts available on the date of the period end). †¢ The period or date to which the audit evidence relates. Extent A15. The extent of an audit procedure judged necessary is determined after considering the materiality, the assessed risk, and the degree of assurance the auditor plans to obtain.When a single purpose is met by a combination of procedures, the extent of each procedure is considered separately. In general, the extent of audit procedures increases as the risk of m aterial misstatement increases. For example, in response to the assessed risk of material misstatement due to fraud, increasing sample sizes or performing substantive analytical procedures at a more detailed level may be appropriate. However, increasing the extent of an audit procedure is effective only if the audit procedure itself is relevant to the specific risk.A16. The use of computer-assisted audit techniques (CAATs) may enable more extensive testing of electronic transactions and account files, which may be useful when the auditor decides to modify the extent of testing, for example, in responding to the risks of material misstatement due to fraud. Such techniques can be used to select sample transactions from key electronic files, to sort transactions with specific characteristics, or to test an entire population instead of a sample. Considerations specific to public sector entities A17.For the audits of public sector entities, the audit mandate and any other special auditin g requirements may affect the auditor’s consideration of the nature, timing and extent of further audit procedures. Considerations specific to smaller entities A18. In the case of very small entities, there may not be many control activities that could be identified by the auditor, or the extent to which their existence or operation have been documented by the entity may be limited. In such cases, it may be more efficient for the auditor to perform further audit procedures that are primarily substantive procedures.In some rare cases, however, the absence of control activities or of other components of control may make it impossible to obtain sufficient appropriate audit evidence. Higher Assessments of Risk (Ref: Para 7(b)) A19. When obtaining more persuasive audit evidence because of a higher assessment of risk, the auditor may increase the quantity of the evidence, or obtain evidence that is more relevant or reliable, e. g. , by placing more emphasis on obtaining third 13 PS A 330 (Redrafted) party evidence or by obtaining corroborating evidence from a number of independent sources.Tests of Controls Designing and Performing Tests of Controls (Ref: Para. 8) A20. Tests of controls are performed only on those controls that the auditor has determined are suitably designed to prevent, or detect and correct, a material misstatement in an assertion. If substantially different controls were used at different times during the period under audit, each is considered separately. A21. Testing the operating effectiveness of controls is different from obtaining an understanding of and evaluating the design and implementation of controls.However, the same types of audit procedures are used. The auditor may, therefore, decide it is efficient to test the operating effectiveness of controls at the same time as evaluating their design and determining that they have been implemented. A22. Further, although some risk assessment procedures may not have been specifically desig ned as tests of controls, they may nevertheless provide audit evidence about the operating effectiveness of the controls and, consequently, serve as tests of controls. For example, the auditor’s risk assessment procedures may have included: Inquiring about management’s use of budgets. †¢ Observing management’s comparison of monthly budgeted and actual expenses. †¢ Inspecting reports pertaining to the investigation of variances between budgeted and actual amounts. These audit procedures provide knowledge about the design of the entity’s budgeting policies and whether they have been implemented, but may also provide audit evidence about the effectiveness of the operation of budgeting policies in preventing or detecting material misstatements in the classification of expenses. A23.In addition, the auditor may design a test of controls to be performed concurrently with a test of details on the same transaction. Although the purpose of a test of cont rols is different from the purpose of a test of details, both may be accomplished concurrently by performing a test of controls and a test of details on the same transaction, also known as a dual-purpose test. For example, the auditor may design, and evaluate the results of, a test to examine an invoice to determine whether it has been approved and to provide substantive audit evidence of a 14 PSA 330 (Redrafted) ransaction. A dual-purpose test is designed and evaluated by considering each purpose of the test separately. A24. In some cases, as discussed in PSA 315, the auditor may find it impossible to design effective substantive procedures that by themselves provide sufficient appropriate audit evidence at the assertion level. This may occur when an entity conducts its business using IT and no documentation of transactions is produced or maintained, other than through the IT system. In such cases, paragraph 8(b) requires the auditor to perform tests of relevant controls.Audit Evid ence and Intended Reliance (Ref: Para. 9) A25. A higher level of assurance may be sought about the operating effectiveness of controls when the approach adopted consists primarily of tests of controls, in particular where it is not possible or practicable to obtain sufficient appropriate audit evidence only from substantive procedures. Nature and Extent of Tests of Controls Other audit procedures in combination with inquiry (Ref: Para. 10(a)) A26. Inquiry alone is not sufficient to test the operating effectiveness of controls.Accordingly, other audit procedures are performed in combination with inquiry. In this regard, inquiry combined with inspection or reperformance may provide more assurance than inquiry and observation, since an observation is pertinent only at the point in time at which it is made. A27. The nature of the particular control influences the type of procedure required to obtain audit evidence about whether the control was operating effectively. For example, if oper ating effectiveness is evidenced by documentation, the auditor may decide to inspect it to obtain audit evidence about operating effectiveness.For other controls, however, documentation may not be available or relevant. For example, documentation of operation may not exist for some factors in the control environment, such as assignment of authority and responsibility, or for some types of control activities, such as control activities performed by a computer. In such circumstances, audit evidence about operating effectiveness may be obtained through inquiry in combination with other audit procedures such as observation or the use of CAATs. Extent of tests of controls A28.When more persuasive audit evidence is needed regarding the effectiveness of a control, it may be appropriate to increase the extent of testing of the control. As well as the degree of reliance on controls, matters the auditor may consider in determining the extent of tests of controls include the following: 15 PSA 330 (Redrafted) †¢ The frequency of the performance of the control by the entity during the period. †¢ The length of time during the audit period that the auditor is relying on the operating effectiveness of the control. †¢The expected rate of deviation from a control. †¢ The relevance and reliability of the audit evidence to be obtained regarding the operating effectiveness of the control at the assertion level. †¢ The extent to which audit evidence is obtained from tests of other controls related to the assertion. PSA 530, â€Å"Audit Sampling and Other Means of Testing† contains further guidance on the extent of testing. A29. Because of the inherent consistency of IT processing, it may not be necessary to increase the extent of testing of an automated control.An automated control can be expected to function consistently unless the program (including the tables, files, or other permanent data used by the program) is changed. Once the auditor determi nes that an automated control is functioning as intended (which could be done at the time the control is initially implemented or at some other date), the auditor may consider performing tests to determine that the control continues to function effectively. Such tests might include determining that: †¢ Changes to the program are not made without being subject to the appropriate program change controls, The authorized version of the program is used for processing transactions, and †¢ Other relevant general controls are effective. Such tests also might include determining that changes to the programs have not been made, as may be the case when the entity uses packaged software applications without modifying or maintaining them. For example, the auditor may inspect the record of the administration of IT security to obtain audit evidence that unauthorized access has not occurred during the period. Testing of indirect controls (Ref: Para. 10(b))A30. In some circumstances, it ma y be necessary to obtain audit evidence supporting the effective operation of indirect controls. For example, when the auditor decides to test the effectiveness of a user review of exception reports detailing sales in excess of authorized credit limits, the user review and related follow up is the control that is directly of relevance to the auditor. Controls over the accuracy of 16 PSA 330 (Redrafted) the information in the reports (for example, the general IT controls) are described as ‘indirect’ controls. A31.Because of the inherent consistency of IT processing, audit evidence about the implementation of an automated application control, when considered in combination with audit evidence about the operating effectiveness of the entity’s general controls (in particular, change controls), may also provide substantial audit evidence about its operating effectiveness. Timing of Tests of Controls Intended period of reliance (Ref: Para. 11) A32. Audit evidence perta ining only to a point in time may be sufficient for the auditor’s purpose, for example, when testing controls over the entity’s physical inventory counting at the period end.If, on the other hand, the auditor intends to rely on a control over a period, tests that are capable of providing audit evidence that the control operated effectively at relevant times during that period are appropriate. Such tests may include tests of the entity’s monitoring of controls. Using audit evidence obtained during an interim period (Ref: Para. 12) A33. Relevant factors in determining what additional audit evidence to obtain about controls that were operating during the period remaining after an interim period, include: †¢ †¢The specific controls that were tested during the interim period, and significant changes to them since they were tested, including changes in the information system, processes, and personnel. †¢ The degree to which audit evidence about the oper ating effectiveness of those controls was obtained. †¢ The length of the remaining period. †¢ The extent to which the auditor intends to reduce further substantive procedures based on the reliance of controls. †¢ A34. The significance of the assessed risks of material misstatement at the assertion level. The control environment.Additional audit evidence may be obtained, for example, by extending tests of controls over the remaining period or testing the entity’s monitoring of controls. 17 PSA 330 (Redrafted) Using audit evidence obtained in previous audits (Ref: Para. 13) A35. In certain circumstances, audit evidence obtained from previous audits may provide audit evidence where the auditor performs audit procedures to establish its continuing relevance. For example, in performing a previous audit, the auditor may have determined that an automated control was functioning as intended.The auditor may obtain audit evidence to determine whether changes to the autom ated control have been made that affect its continued effective functioning through, for example, inquiries of management and the inspection of logs to indicate what controls have been changed. Consideration of audit evidence about these changes may support either increasing or decreasing the expected audit evidence to be obtained in the current period about the operating effectiveness of the controls. Controls that have changed from previous audits (Ref: Para. 4(a)) A36. Changes may affect the relevance of the audit evidence obtained in previous audits such that there may no longer be a basis for continued reliance. For example, changes in a system that enable an entity to receive a new report from the system probably do not affect the relevance of audit evidence from a previous audit; however, a change that causes data to be accumulated or calculated differently does affect it. Controls that have not changed from previous audits (Ref: Para. 14(b)) A37.The auditor’s decision on whether to rely on audit evidence obtained in previous audits for controls that: (a) Have not changed since they were last tested; and (b) Are not controls that mitigate a significant risk, is a matter of professional judgment. In addition, the length of time between retesting such controls is also a matter of professional judgment, but is required by paragraph 14(b) to be at least once in every third year. A38. In general, the higher the risk of material misstatement, or the greater the reliance on controls, the shorter the time period elapsed, if any, is likely to be.Factors that may decrease the period for retesting a control, or result in not relying on audit evidence obtained in previous audits at all, include the following: †¢ A weak control environment. †¢ Weak monitoring of controls. †¢ A significant manual element to the relevant controls. 18 PSA 330 (Redrafted) †¢ †¢ Changing circumstances that indicate the need for changes in the control. â₠¬ ¢ A39. Personnel changes that significantly affect the application of the control. Weak general IT-controls.When there are a number of controls for which the auditor intends to rely on audit evidence obtained in previous audits, testing some of those controls in each audit provides corroborating information about the continuing effectiveness of the control environment. This contributes to the auditor’s decision about whether it is appropriate to rely on audit evidence obtained in previous audits. Evaluating the Operating Effectiveness of Controls (Ref: Para. 16-19) A40. A material misstatement detected by the auditor’s procedures may indicate the existence of a material weakness in internal control.A41. The concept of effectiveness of the operation of controls recognizes that some deviations in the way controls are applied by the entity may occur. Deviations from prescribed controls may be caused by such factors as changes in key personnel, significant seasonal fluct uations in volume of transactions and human error. The detected rate of deviation, in particular in comparison with the expected rate, may indicate that the control cannot be relied on to reduce risk at the assertion level to that assessed by the auditor.Substantive Procedures (Ref: Para. 20) A42. Paragraph 20 requires the auditor to design and perform substantive procedures for each material class of transactions, account balance, and disclosure, irrespective of the assessed risks of material misstatement. This requirement reflects the facts that: (i) the auditor’s assessment of risk is judgmental and so may not identify all risks of material misstatement; and (ii) there are inherent limitations to internal control, including management override.Nature and Extent of Substantive Procedures A43. Depending on the circumstances, the auditor may determine that: †¢ Performing only substantive analytical procedures will be sufficient to reduce audit risk to an acceptably low l evel. For example, where the auditor’s assessment of risk is supported by audit evidence from tests of controls. †¢ Only tests of details are appropriate. †¢ A combination of substantive analytical procedures and tests of details are most responsive to the assessed risks. 19 PSA 330 (Redrafted) A44.Substantive analytical procedures are generally more applicable to large volumes of transactions that tend to be predictable over time. PSA 520, â€Å"Analytical Procedures† establishes requirements and provides guidance on the application of analytical procedures during an audit. A45. The nature of the risk and assertion is relevant to the design of tests of details. For example, tests of details related to the existence or occurrence assertion may involve selecting from items contained in a financial statement amount and obtaining the relevant audit evidence.On the other hand, tests of details related to the completeness assertion may involve selecting from items that are expected to be included in the relevant financial statement amount and investigating whether they are included. A46. Because the assessment of the risk of material misstatement takes account of internal control, the extent of substantive procedures may need to be increased when the results from tests of controls are unsatisfactory. However, increasing the extent of an audit procedure is appropriate only if the audit procedure itself is relevant to the specific risk. A47.In designing tests of details, the extent of testing is ordinarily thought of in terms of the sample size. However, other matters are also relevant, including whether it is more effective to use other selective means of testing. See PSA 530 for additional guidance. Substantive Procedures Related to the Financial Statement Closing Process (Ref: Para. 21(b)) A48. The nature, and also the extent, of the auditor’s examination of journal entries and other adjustments depends on the nature and complexity o f the entity’s financial reporting process and the related risks of material misstatement.Substantive Procedures Responsive to Significant Risks (Ref: Para. 22) A49. Paragraph 22 of this PSA requires the auditor to perform substantive procedures that are specifically responsive to risks the auditor has determined to be significant risks. For example, if the auditor identifies that management is under pressure to meet earnings expectations, there may be a risk that management is inflating sales by improperly recognizing revenue related to sales agreements with terms that preclude revenue recognition or by invoicing sales before shipment.In these circumstances, the auditor may, for example, design external confirmations not only to confirm outstanding amounts, but also to confirm the details of the sales agreements, including date, any rights of return and delivery terms. In addition, the auditor may find it effective to supplement such external confirmations with inquiries of non-financial personnel in the entity regarding any changes in sales agreements and delivery terms. Substantive procedures related to 20 PSA 330 (Redrafted) ignificant risks are most often designed to obtain audit evidence with high reliability. Timing of Substantive Procedures (Ref: Para. 23-24) A50. In most cases, audit evidence from a previous audit’s substantive procedures provides little or no audit evidence for the current period. There are, however, exceptions, e. g. , a legal opinion obtained in a previous audit related to the structure of a securitization to which no changes have occurred, may be relevant in the current period.In such cases, it may be appropriate to use audit evidence from a previous audit’s substantive procedures if that evidence and the related subject matter have not fundamentally changed, and audit procedures have been performed during the current period to establish its continuing relevance. Using audit evidence obtained during an interim period (Ref: Para. 23) A51. In some circumstances, the auditor may determine that it is effective to perform substantive procedures at an interim date, and to compare and reconcile information concerning the balance at the period end with the comparable information at the interim date to: a) Identify amounts that appear unusual, (b) Investigate any such amounts, and (c) Perform substantive analytical procedures or tests of details to test the intervening period. A52. Performing substantive procedures at an interim date without undertaking additional procedures at a later date increases the risk that the auditor will not detect misstatements that may exist at the period end. This risk increases as the remaining period is lengthened. Factors such as the following may influence whether to perform substantive procedures at an interim date: †¢The control environment and other relevant controls. †¢ The availability at a later date of information necessary for the auditorâ€℠¢s procedures. †¢ The purpose of the substantive procedure. †¢ The assessed risk of material misstatement. †¢ The nature of the class of transactions or account balance and related assertions. 21 PSA 330 (Redrafted) †¢ A53. The ability of the auditor to perform appropriate substantive procedures or substantive procedures combined with tests of controls to cover the remaining period in order to reduce the risk that misstatements that may exist at the period end will not be detected.Factors such as the following may influence whether to perform substantive analytical procedures with respect to the period between the interim date and the period end: †¢ Whether the period end balances of the particular classes of transactions or account balances are reasonably predictable with respect to amount, relative significance, and composition. †¢ Whether the entity’s procedures for analyzing and adjusting such classes of transactions or account balances at in terim dates and for establishing proper accounting cutoffs are appropriate. Whether the information system relevant to financial reporting will provide information concerning the balances at the period end and the transactions in the remaining period that is sufficient to permit investigation of: (a) Significant unusual transactions or entries (including those at or near the period end), (b) Other causes of significant fluctuations, or expected fluctuations that did not occur, and (c) Changes in the composition of the classes of transactions or account balances.Misstatements detected at an interim date (Ref: Para. 24) A54. When the auditor concludes that the planned nature, timing, or extent of substantive procedures covering the remaining period need to be modified as a result of unexpected misstatements detected at an interim date, such modification may include extending or repeating the procedures performed at the interim date at the period end. Adequacy of Presentation and Discl osure (Ref: Para. 25) A55.Evaluating the overall presentation of the financial statements, including the related disclosures, relates to whether the individual financial statements are presented in a manner that reflects the appropriate classification and description of financial information, and the form, arrangement, and content of the financial statements and their appended notes. This includes, for example, the terminology 22 PSA 330 (Redrafted) used, the amount of detail given, the classification of items in the statements, and the bases of amounts set forth. Evaluating the Sufficiency and Appropriateness of Audit Evidence (Ref: Para. 6-28) A56. An audit of financial statements is a cumulative and iterative process. As the auditor performs planned audit procedures, the audit evidence obtained may cause the auditor to modify the nature, timing, or extent of other planned audit procedures. Information may come to the auditor’s attention that differs significantly from the information on which the risk assessment was based. For example, †¢ The extent of misstatements that the auditor detects by performing substantive procedures may alter the auditor’s judgment about the risk assessments and may indicate a material weakness in internal control. The auditor may become aware of discrepancies in accounting records, or conflicting or missing evidence. †¢ Analytical procedures performed at the overall review stage of the audit may indicate a previously unrecognized risk of material misstatement. In such circumstances, the auditor may need to reevaluate the planned audit procedures, based on the revised consideration of assessed risks for all or some of the classes of transactions, account balances, or disclosures and related assertions. PSA 315 contains further guidance on revising the auditor’s risk assessment. A57.The auditor cannot assume that an instance of fraud or error is an isolated occurrence. Therefore, the consideration of how the detection of a misstatement affects the assessed risks of material misstatement is important in determining whether the assessment remains appropriate. A58. The auditor’s judgment as to what constitutes sufficient appropriate audit evidence is influenced by such factors as the following: †¢ Significance of the potential misstatement in the assertion and the likelihood of its having a material effect, individually or aggregated with other potential misstatements, on the financial statements. Effectiveness of management’s responses and controls to address the risks. †¢ Experience gained during previous audits with respect to similar potential misstatements. †¢ Results of audit procedures performed, including whether such audit procedures identified specific instances of fraud or error. 23 PSA 330 (Redrafted) †¢ Source and reliability of the available information. †¢ Persuasiveness of the audit evidence. †¢ Understanding of the entit y and its environment, including the entity’s internal control. Documentation (Ref: Para. 29) A59.The form and extent of audit documentation is a matter of professional judgment, and is influenced by the nature, size and complexity of the entity and its internal control, availability of information from the entity and the audit methodology and technology used in the audit. Acknowledgment This PSA is based on International Standard on Auditing 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks,† issued by the International Auditing and Assurance Standards Board. There are no significant differences between this PSA 330 (Redrafted) and ISA 330 (Redrafted). 4 PSA 330 (Redrafted) This PSA 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks,† was unanimously approved for adoption on January 29, 2007 by the members of the Auditing and Assurance Standards Council. Benjamin R. Punongbayan, Chairman Felicidad A. Abad Antonio P. Ac yatan Erwin Vincent G. Alcala Froilan G. Ampil David L. Balangue Ma. Gracia Casals-Diaz Amorsonia B. Escarda Manuel O. Faustino Eliseo A. Fernandez Nestorio C. Roraldo Joaquin P. Tolentino Editha O. Tuason Jaime E. Ysmael 25