Traditional Discipline Techniques And Corporal Punishment

My family lived in a patriarchal society where parenting was firm and strict. We believe in raising polite, obedient children who could transform themselves into gracious adults. Traditional discipline techniques and corporal punishment in our culture was common to use to discipline children who misbehaved. I came from a fairly strict, authoritarian household. Our cultural values rules and expectations for everyone to follow. This meant that adults who had the authority spoke and the children just listened. Children were supposed to behave to adults’ expectations. Children were well behaved and obedient, and got scolded or reprimanded if they were not. Any screaming, yelling, and swearing at adults would not be tolerated. I used to believe in education system that all children needed to be taught the proper way to behave. I was raised by strict parents in discipline and that has influenced on how I became the strict disciplinarian. There were many ways to discipline children, but discipline has never been easy. I did not totally agree with all the ways we were disciplined when we were young. I wanted to effectively discipline my children and needed to be consistent about the rules of conduct and regulations of the appropriate discipline techniques. I didn’t want my kids to fear me as too strict, but not too lenient. I have my limits and expectations on how my children should behave. Back in the old days, corporal punishment was the norm. In the United States, we are awareShow MoreRelated Corporal Punishment in Schools Essay1340 Words   |  6 PagesCorporal Punishment in Schools I wrote this paper for Contemporary Moral Issues class. This was an assignment of our choice and I chose to do this topic, because the week before in Intro to Education we had discussed discipline methods and I was astonished to learn that corporal punishment still existed in schools. I am hoping that by including this piece of work on my webfolio others will become aware that corporal punishment is alive and used often in our schools. In theRead MoreFactors That Influence Middle School Parent s Decision1303 Words   |  6 Pagesthis century a global tendency to abolish corporal punishment have been introduced to challenge old dependence on corporal punishment as a tool for reforming children’s misbehavior, according to Global Report (2008). According to Straus (2001) Corporal punishment is defined as â€Å"the use of physical force with the intentions of causing a child to experience pain, but not injury, for the purpose of this control of the child’s behavior†, corporal punishment was almost universally approved of and usedRead More Discipline In The Classroom: Past And Present Essay1513 Words   |  7 Pages Discipline in the Classroom: Past and Present Throughout the history of classroom education, many different types of disciplinary systems have been applied by teachers and other authority figures in schools for the sole purpose of controlling student behavior. These systems include corporal punishment, psychological abuse or neglect, and assertive discipline. Although two of these three topics are illegal at this time, they were all widely used in schools across the country a short timeRead MoreDiscipline in the Classroom: Past and Present Essay1518 Words   |  7 PagesDiscipline in the Classroom: Past and Present Throughout the history of classroom education, many different types of disciplinary systems have been applied by teachers and other authority figures in schools for the sole purpose of controlling student behaviour. These systems include corporal punishment, psychological abuse or neglect, and assertive discipline. Although two of these three topics are illegal at this time, they were all widely used in schools across the country a short timeRead MorePosition Paper- Child Abuse and Discipline1181 Words   |  5 PagesPARENTAL DISCIPLINE AND ABUSE Parental discipline and child abuse are among the most controversial topics currently, and they cause serious problems for children in the United States. Child abuse essentially focuses on the child’s bad behaviors and gives the child emotional and physical harms. Forms of abuse include spanking, hitting, saying negative things and corporal punishment. In fact, parental discipline is a much more appropriate way of dealing with negative behavior than using abusiveRead MoreSchool Punishments Are Ineffective And Necessary1916 Words   |  8 Pagesoffice knowing their fate as soon as they walk through the door. Detentions, suspensions, or corporal punishment are usually their options and most students hope to decrease their class time when they misbehave and detentions and suspensions accomplish this. Corporal punishment is the spanking of students which creates fear. School punishments are ineffective and need to be altered toward counseling techniques between the student committing the offense and the teacher to lower student misconduct. BackgroundRead MorePhysical Punishment and the Effects2297 Words   |  10 Pagesï » ¿Brianna Ascencio ENGWR 300 T/Th 7:30 Dr. Muà ±oz November 19, 2013 Research Paper Physical Punishment and the Effects A fearful child walks slowly, but carefully to his house from school. Walking home feels faster than usual and before he knows it, he walks into the front door as quietly as possible. He gets a sort of relief when he finds out he is home alone. Seconds later, he gets that turned feeling in his stomach again. He knows he awaits for the worst. What he has done wasn’t so badRead MoreThe Effects Of Spanking On Children s Perception Essay2092 Words   |  9 Pagesgenerations and a changing society, traditional practices of how people live are changing; arguably for the better or worse. Some of these changes include the controversial to spank or not to spank question, in which new studies are aiming to show the effects of spanking on children. â€Å"With more than 30 years of research, we can now visualize accurately how spanking can alter a child’s perception.† (Scrock 2009) Although spanking has been the â€Å"go-to† way of discipline, it is starting to be l ooked on asRead MoreThe Effects Of Time Outs And Spanking On Children1711 Words   |  7 Pagesinstructions as to implementing any time out strategies. When the child was not behaving or being compliant he was not punished. Mothers just wrote down the number of on compliant episode that the child had. The regular time out group implemented the traditional time out procedure in which the procedure was conveyed to the mothers with the son presence, then the experimenter role played with the son and between the mother and son its enacted to practice the procedures. Then the modified time out group mothersRead MorePrison Architecture : Discuss The Evolution Of Corrections1605 Words   |  7 PagesPrison Architecture: Discuss the Evolution of Prison Architecture and how it has evolved throughout the history of corrections. Be sure to include information about security methods and techniques. Also discuss how different structures may be therapeutic. From underground cells to electronic monitoring systems, these are the ways prisons evolved over the centuries to keep society, correctional officers, in prisoners safe. One of the first notable prisons, the Mamertine Prison, was located in Rome

Allegory of the cave analysis - Free Essay Example

Sample details Pages: 3 Words: 1001 Downloads: 2 Date added: 2019/08/12 Category Philosophy Essay Level High school Tags: Allegory Of The Cave Essay Did you like this example? Platos The Allegory of the Cave is story analogy of how Plato perceives life. Each part and detail of the allegory has a specific and important meaning that represents some part of peoples life, all centered around their perception. For starters people that are tied up facing the wall only see shadows of objects they cant see. Don’t waste time! Our writers will create an original "Allegory of the cave analysis" essay for you Create order Through human nature, the people desire to learn more about the shadows. They name them and remember what they look like. As this is all they have ever known, they think this is all that life is because they have no way of knowing anything else. This part of the allegory represents the common man in real life. They live day to day figuring out and trying to explain what they can; however, they dont go looking for a deeper richer understanding of everything. They are content with what they know, because they hold their knowledge to be the truth (Doxa). Next, the shackles that keep the people in the cave are a metaphor for anything in a persons life that would keep them from reaching the whole truth about everything. These constraints can be anything, but are often related to a few broad topics, such as family, work, or the enjoyment or relaxation of free time. These constraints hold just as true in todays world, if not more. Then there are the people who make the shadows, who hold up the objects to cast shadows for the men in shackles to interpret. What these people represent are the things in life that control or change peoples perception of things. Some of these controlling forces could be things like gods, religion, the ruling power, or family. In a modern sense this would be largely impacted by media and the news. People are persuaded by groups/forces/people that seem to have power, and are often consciously unaware of this perception control. All the power is in the hands of these people, and it is often hard to escape the control they have. To continue, at some point in time, a person will become curious about their being, or have an inclination to find something greater than they currently know about, and seek more knowledge. This is the person in the allegory that finds his way out of the cave into the light. Speaking in a literal sense, when a person first steps into light after being in a cave for years on end, they will be almost blinded. They would have to ease into it. Start with short amounts of time in the light that progressively get longer until finally they are able to look directly into the sun. The same is true In regards to the man who escapes the shackles and enters the light for the first time. The sun being the ultimate truth, or knowledge, is too much to handle all at once. For someone to realize that everything they knew was not the truth could easily be detrimental. They would have to relearn the truth, process change, and start again with their development of knowledge. Now, being the only person who really knows the truth, they would go back into the cave to get others to come out and see what is actually real. Now when they go back in, his eyes are adjusted to the light, so everything he used to know will seem like nothing, as he wont be able to see it. When the other people see him acting like this, and telling them that none of what they know or see is real, they see him as being insane or without knowledge and dont believe what he is telling them. They dont want to become blind as the person before them did, seeming to loose all the knowledge they have. This part of the allegory shows that common people dont want to learn the truth. They are afraid of the truth be cause it would question or prove wrong all they know at the moment. What this all is meant to represent is that there is more to life than we know, no matter how much knowledge we have. There will always be more to learn, and just because someones ideas are different than yours, and may seem wrong in the moment, doesnt necessarily mean that they are untruthful. People should embrace new information and search for answers and truth about whatever they can because living in your own world, and remaining oblivious to true understanding, is pointless. There are many conclusions to be drawn from The Allegory of the Cave. In my opinion one of the most important is that the majority of people dont want to know the truth. They are content with the life they live and feel happy with whatever they have. They feel comfortable in their current state, and going out looking for truth would jeopardize that comfortability. Since they have no way of knowing the advantages and fulfillment of truthful knowledge, and to gain truth would be to temporarily give up being comfortable, they prefer to maintain the comfort they already have. Once true knowledge and truth is found the quality of life will increase greatly. Another lesson from this allegory is that once someone finds the truth they will naturally want to bring more people into the light. Bringing people into the light will lead to a better community or society as a whole. Overall, The Allegory of the Cave represents that most things in life are not really the truth of what they seem. They have been altered many times over and end up looking very different than the objects that they represent. In order to find the truth about what things are you have to escape from what you hold to be true and accept the new findings. After learning the truth the next task is to bring others to it as well. While difficult, the truth and knowledge will lead to a better society as a whole.

Cyber And Or Internet Laws - 1432 Words

Cyber and/ or Internet Laws Cyber Law is the law that regulates the internet. Meaning, laws or a specific law connected to the internet and/ or computer crimes. Two emerging trends and legal issues involving cyber law are E-mail contracts, and cybersquatting. There are many more cyber laws, but we will just discuss these two today. â€Å"E-mail contracts are contracts completed using e-mail. E-mail contracts are enforceable as long as they meet the requirements necessary to form a traditional contract.† -Cooper-Blood, L. (Director) (2015, July 20). Traditional contract meaning it has all the elements of a written contract has, agreement, consideration, capacity, and lawful objective. Also it must meet the requirements of the Statute of†¦show more content†¦The theme behind the electronic contract law push is that technology is quickly evolving and in order for states and economy to keep up, contracts electronically created and signed must be valid and enforceable under electronic contract law.† -TechnologyLawyers.com. (n.d.). An example of an E-Contract legal case is Hubbert V. Dell Corporation. This case was a Putative class action lawsuit brought by five lead plaintiffs. The plaintiffs purchased their computers from the Dell website, the computers which they ordered contained Pentium 4 microprocessors, according to the defendant that was the fastest, most powerful Intel Pentium processor available; but the plaintiffs asserted the defendants representation was false, because the Pentium 4 microprocessor was slower and less powerful than either a Pentium 3 or AMD Athlon processors, but more expensive. The plaintiffs’ complaints were Dell violated the Texas Deceptive Trade Practices Consumer Protection Act. The defendants (Dell) argued that the plaintiffs were bound by an arbitration clause in their Terms and Conditions of Sale, which was a part of the parties’ contract. When the plaintiffs completed their order in the Dell website they clicked through five pages an on each of those pages there was a hyperlink to the Terms and Conditions of the agreement

Democracy to Dictatorship in Lord of the Flies Essay

Democracy to Dictatorship in Lord of the Flies Lord of the Flies by William Golding is a novel that represents a microcosm of society in a tale about children stranded on an island. Of the group of young boys there are two who want to lead for the duration of their stay, Jack and Ralph. Through the opposing characters of Jack and Ralph, Golding reveals the gradual process from democracy to dictatorship from Ralphs democratic election to his lack of law enforcement to Jacks strict rule and his violent law enforcement. Upon the arrival of the boys to the island Jack immediately found himself in the center of a power struggle. Although the conflict was brief, there was still a very obvious confrontation between†¦show more content†¦Their punishment for slacking off was nothing, and so they got away with accomplishing nothing. Jack saw this along with many other flaws in Ralphs democracy and continually tried to force his style of governing over the boys. Jacks view on how the group should be run didnt completely show through until he actually became the leader later on in the novel, but there were hints before that as well. His tendency towards strict leadership was evident ever since he and his choirboys were introduced as characters. He kept them very much in line. The group of cloaked boys began to scatter from close line. The tall boy shouted at them. Choir stand still! Wearily obedient, the choir huddled into line and stood there swaying in the sun (Golding page #). He allowed them little room to maneuver, made them listen and follow orders without question. Jack was a very power hungry young boy. Although he doesnt have any power at the beginning of the novel, he took every opportunity to take the position of chief and was eventually successful. Jacks dictatorial style of leadership contrasted very directly with the more democratic and passive style of Ralph. Jack ruled with an iron fist, allowing no one to question him or his leadership. Jack represented the wanting for a single, all-powerful leader to guide the followers of society using any means he feels necessary.Show MoreRelatedLord Of The Flies By William Golding1540 Words   |  7 Pagesfreedoms it granted its citizens; while the Soviet Union’s ruthless dictatorship greatly limited the liberties of its people. This era created lasting views of the concept of â€Å"good versus evil†. British author William Golding wrote his novel, Lord of the Flies, during this time and it reflects this uneasy atmosphere. The character development, along with the carefully chosen symbolism of the novel suggests that Golding wrote Lord of the Flies as an allegory to the people and events of the Cold War, butRead MoreWilliam Goldings View of Humanity1383 Words   |  6 Pagesboys and cynical view of the war. William Golding says, the theme (of the book) is an attempt to trace back the defects of society to the defects of human nature... Goldings view of humanity is clearly displayed throughout Lord of the Flies. Through the constant symbolism we are made aware of Goldings pessimism towards society. As the book progresses he forms an allegory between the island and the real world. When the boys first arrive on the island they are fullRead MoreReflection Of Lord Of The Flies796 Words   |  4 PagesLord of the Flies Reflection - Lily Baker Lord of the Flies by Stephen Krashen portrays the events the of young boys who get stranded on a desert island after their plane crashes. It is infamous for showing how most of those boys manifest into â€Å"savages†, Krashen showed this by adding spears and face paint as a crude applicant to their ensemble, and they start investing their time into murderous shenanigans. However, how did they become such feral barbarians in contrast to the refined choir boys theyRead MoreThe Importance of Government As Shown In Lord of the Flies851 Words   |  4 Pageseveryone would only serve themselves. In the novel Lord of the Flies by William Golding, the author uses the events on the island to demonstrate that people require government to restrain their impulses. The creation of a democratic government with Ralph as chief allows the inhabitants of the island to make decisions together and take everyone’s viewpoint into consideration. Soon, however, the democracy begins to be disr egarded. When Jack creates a dictatorship, he fails to restrain the impulsive behaviourRead MoreSymbol of the Conch in Lord of the Flies Essay786 Words   |  4 PagesFrom Lord of the Flies, there were many things like Conch and Fire that symbolized something. One of the most important symbols was the Conch. The Conch, which is a big shell that can be seen at the beach symbolizes many things in the Lord of the Flies. The Conch represents power because it once was able to control the boys with it, and it also symbolizes democracy because of anyone who has their ideas and can speak their thoughts. The Conch represents unity because it was used to call an assemblyRead MoreSignificance Of The Conch In Lord Of The Flies Essay861 Words   |  4 Pagesconch he called it. He used to blow it and his mum would come. Its ever so valuable Ââ€" Piggy, Lord of the Flies. The conch is a sea creature, its shell is revered in many cultures such as Hinduism and Buddhism for its beauty and the s ound it makes. The conch is also that shell in Lord of the Flies which is blown into to gather the boys. The author, William Golding, uses the conch to show that democracy will succumb to rule by force in the face of serious trouble or need. In the book, it is a symbolRead MoreSignificance of the Conch in Lord of the Flies860 Words   |  4 Pagesconch he called it. He used to blow it and his mum would come. It s ever so valuable Ââ€" Piggy, Lord of the Flies. The conch is a sea creature, its shell is revered in many cultures such as Hinduism and Buddhism for its beauty and the sound it makes. The conch is also that shell in Lord of the Flies which is blown into to gather the boys. The author, William Golding, uses the conch to show that democracy will succumb to rule by force in the face of serious trouble or need. In the book, it is a symbolRead MoreRalph and Jack in Lord Of The Flies Essay919 Words   |  4 PagesWilliam Goldings Lord of the Flies is a novel about a grou p of boys who are lost on a deserted island and must do what they can to survive. At the beginning of the novel, two of the boys, Ralph and Jack, become leaders. These differences will form the main conflict in the story. The differences will cause them to hate each other and the anger that results is a recurring part of the plot throughout the novel. These two boys can be compared by the way they change, the reason for their actions,Read MoreLord of the Flies Comparison/Contrast Essay917 Words   |  4 PagesWilliam Goldings Lord of the Flies is a novel about a group of boys who are lost on a deserted island and must do what they can to survive. At the beginning of the novel, two of the boys, Ralph and Jack, become leaders. These differences will form the main conflict in the story. The differences will cause them to hate each other and the anger that results is a recurring part of the plot throughout the novel. These two boys can be compared by the way they change, the reas on for their actions,Read MoreLord Of The Flies And The Tempest1303 Words   |  6 Pagespower and how it is presented in ‘Lord of the Flies’ and ‘The Tempest’. In the novel ‘Lord of the Flies’ by William Golding and ‘The Tempest’ by William Shakespeare, power is a main theme throughout both texts. Both represent microcosm of outer society at the time the text was written. In Lord of the Flies it was a time when the world’s dominant countries were struggling for power over Germany which was known as the Cold war. The capitalist American’s wanted democracy where as the communist Russians

Auditing and Assurance Services Professional Accountants

Questions: 1. The following are a number of different situations where there may be violations of the ethical principles .You are asked to state whether there has been a violation of the Accountants Code of Ethics and state which ethical principle has been violated briefly providing a reason for your opinion: (a) Peter Harmon , professional accountant, does the bookkeeping, prepares the tax returns and provides various management services for Bunker L td .When providing these services it frequently advises its clients to buy its computer equipment from Computer Services Ltd. Computer Services has agreed to pay Harmon a 10% commission if the referral leads to sales for Computer Services . (b)David Smith ,an auditor ,was asked by Allied Insurance,for its help in finding clients. David Smith subsequently referred ten clients to the insurance company without letting them know. (c) Wrench and company,Chartered Accountants,keeps details of its clients in its computer records at its office .Since i t also has time available it will allow its clients to use its computers if they require them.If necessary Wrench will arrange for members of its staff,mainly administration but sometimes from the audit branch to assist with the input of data for these clients.The staff from the Audit section can be involved in the audit of clients, depending upon the Audit Partners requirements. (d)Stephanie Barry has an audit client,Williams Pty Ltd ,which uses another public accountant for its management services work. Barry sends her firms literature regarding its management services capabilities to Williams on a monthly basis,unsolicited . (e ) Katrina Ng is a manager on the audit of a not for profit entity.She is also a member of the Board of Directors for the not for profit entity,but the position is honorary and does not involve her acting in a management capacity for the not for profit firm. (f) Peter Beattie , a public accountant , provides tax services, management advisory services,boo kkeeping services and conducts audits for the same client .As the firm is small the same person frequently provides all the services . (g) The Hornsby Auditors, have taken advertisements in the local newspaper with a bright colourful full page pictures of the staff and giving details of their being the top auditors in the district compared to other auditors and their ability to help clients get higher tax deductions.than all others in the district. (h) David Cheadle conducted an audit of Nestree Ltd for the year ended 30 June 2015 .David has just started his audit of Nestree for the year ended 30 June 2016 .The audit fees for the year ended 30 June 2015 have not yet been paid . 2. Indicate the type of opinion that should be expressed in each of the following situations,providing reasons for your choice . (a) The auditor was unable to obtain confirmations from three of the clients major customers that were included in the sample .The auditor was able to satisfy himself about the balances of these accounts using other audit procedures. (b)The client restricted the auditor from observing the property ,plant and equipment .The property, plant and equipment is a material part of the assets making up 20% of total assets. (c) Management have excluded from the financial report the necessary disclosures in relation toa contingent liability .If this becomes an actual liability it will have a material effect on the financial report. (d) A significant proportion of a retailers sales are on a cash basis and inadequate records have been maintained. There are no audit tests that can be done to assure yourself that cash sales are accurate. (e)You have been asked to do the audit for a new client this financial year .While you are satisfied that there appears to be no material misstatements for the information during the current financial year the client will not provide any information about the opening balances of accounts at the start of the financial year. (f) You have just started auditing the financial statements of a client which has not been followingthe Australian Accounting Standards since it began operating five years ago. (g) A client has been using the LIFO method of accounting for inventory which is disallowed underthe Australian Accounting Standards.This has had a material effect on the financial statementshowever its effect is currently limited to the effect on the Inventory value (h) The auditor of Numark has just completed the audit and is satisfied that there are no material misstatements however the clients continuation as a going concern is in extreme doubt as its majorcustomer has gone into liqu idation and it appears very unlikely that other customers will take its place due to the highly specialised nature of its products. Answers: 1 a) Principles of code of ethics for professional accountants under section 240- 241 states that the professional consideration for the accountants involved in public practice include the amount of referral fee and commission. However, the amount of referral fee and commission should not be received in connection with the self- interest threat in terms of professional objectivity, competence and due care as well as professional integrity. Accordingly, it can be said that Peter Harmon had not violated the professional ethical codes since the referral commission 10% had been received for the purpose of computer services sales (Craft 2013). As per the ethical codes on competence, professional accountants are required to possess knowledge and skills in order to act diligently for the organizational clients. Therefore, Peter Harmon cannot be said to have violated the ethical principles. (b) Principle on Accountants code of ethics requires auditors and professional accountants to maintain the confidentiality of clients business details and other relevant information. In the present case, David Smith referred ten clients to the services of Allied Insurance Company without providing them information. As per the ethical codes, professional auditor may disclose information or refer the business clients only after receiving due permission from the business clients (Goh, Joos and Soonawalla 2016). It is the responsibility of the auditor to maintain the clients key information private. In the present case, David Smith referred clients without taking approval from the Allied Insurance Company therefore, David can be held guilty for professional misconduct as per APES 110. An auditor is allowed to disclose necessary information or can refer clients only if it is required as per the regulations relevant legislation as well as after providing information to the respective clien ts. (c) Code of Ethics for Professional Accountants 110 requires the professional auditors to sustain integrity and professional competence for providing services to the clients. in the present case, Wrench Company, Chartered Accountants keeps clients details in the computer records to make it available for use as and when required by the clients. For the purpose of assisting the business clients with respect to input data, Wrench and Company provides arrangement for the administrative members together with the audit branch. In addition, the company also mentioned that other staffs from audit section could get involved for auditing process as per the requirements of audit partners. Therefore, Wrench and Company can be held liable under professional misconduct because the number of audit partner is included only by including professional auditors rather than audit staffs (Han Fan, Woodbine and Cheng 2013). (d) Making solicit approaches to the professional clients is against the ethical codes and conceptual framework whether it is done by electronic mode or through any other mode. In the given case, audit client of Stephanie Barry, Williams Pty Ltd utilizes the management services from other public accountant. Further, Barry provides literature of the firm to the client company based on the monthly records that was not solicited. APES 110 regulations provide that the solicited services provided by the professionals are against the code of ethics while unsolicited professional services are accountable and fair (Soltani and Maupetit 2015). Hence, Stephanie Barry cannot be held liable for violating the ethical principles and professional competency on the basis of Accountants Code of Ethics. (e) Regulations and principles on Code of Ethics states that the organizational employee as well as organizational member cannot be appointed as auditor or assistant of the auditor at any point of time. Further, the principles require that the organizational auditor is required to be independent and should not be involved in any business functions that provide impact on opinion. In the given situation, Katrina Ng, the auditor manager of non- profit company serves the company also as an honorary Board member. As per the principles of Accountants code of ethics, services as an honorary member do not include the activities as management capacity since it affects the independence, professional competence and confidentiality (Zimmerman 2016). Therefore, inclusion of honorary services together with the management services can be held under violence of professional misconduct accordingly, Katrina Ng has violated the ethical principles. (f) Professional accounting services involve auditing and assurance, services on tax advisory, general business advisory and professional consultancy as per the regulations of relevant legislations. In the present case, Peter Beattie, public accountant offers auditing services along with the services on tax advisory, book- keeping and management to the same business clients. As per the regulations on permissible types of services, all the services provided by Peter Beattie is allowed as per the APES 110 (Bampton and Cowton 2013). Therefore, Peter Beattie cannot be said to have violated the principles of code of ethics and cannot be held liable for professional misconduct under the requirements of APES 110. (g) Principles on Accountants Code of Ethics provides that the accountants involved in public service are not required to advertise the professional service together with the involvement of inaccurate publicity. In addition, principle on ethical codes states that the accountants are held liable for professional misconduct if they are involved in making comparisons for professional capabilities along with other professional in the same sector. Therefore, publicity of professional work in the local newspaper together with the colorful prints of staff and comparisons with other professional work is against the principle ethics of professional behavior (Strickett and Hay 2015). Hence, Hornsby Auditors can be said to have violated the professional ethics under APES 110 since, the auditor adopted several unethical publicity of professional work in terms of benefit for higher tax deductions to the clients. (h) As per the principles of professional ethics, accountants are eligible to retain accounting books and statutory documents if the clients make delay for the payment of audit consideration (Blay and Geiger 2013). Accordingly, the auditor owns the right to put claim for realizing the delayed fees against the work of audit. In the present case, David Cheadle performed audit work for Nestree Ltd with respect to the financial statements during the financial year 2015, fees of which had not been paid. Therefore, David is eligible to retain the accounting books and statutory documents to claim the dues and can continue the audit procedure for 2016 under the regulations of A0PES 110. 2. a) In the present case, the auditor has been unable to obtain third party confirmation from the major customers of the client involved in the sample accordingly, auditor satisfied himself with the present account balances that were used in other process of audit. Since the auditor failed to attain the confirmation from major customers, it can be said that the audit procedure contained misrepresentation on identification of details. Hence, the auditor is recommended to state unmodified- emphasis of matter paragraph in the audit report for examination of financial statements. The unmodified opinion is suggested since the auditor did not find any material misrepresentation in the financial statements together with the non- compliance of GAAP (Cohen et al. 2013). Accordingly, the auditor is required to highlight the non- confirmation fact in the matter paragraph to draw the attention of users. (b) Disclaimer of opinion is provided by the auditor if the auditor come across limitation on the scope of audit process from the management, consequently, auditor cannot obtain the complete and accurate audit report. In the given case, client of the auditor restricted to verify the records and books of accounts of property, plant and equipment, which forms material part i.e. 20% of the total assets. According to the accounting standards, property, plant and equipment consists essential part of organizational total assets hence, appropriate verification is required to be conducted to check true and fair view (Bills, Jeter and Stein 2014). Since, the organization in this situation restricted the auditor to examine the integral part of fixed assets, auditor is recommended to state disclaimer of opinion. (c) If the management of the organization provides restriction to the auditor on the scope of obtaining audit evidence, then the independent auditor is supposed to provide disclaimer of opinion in the audit report due to lack in obtaining accurate verification. Moreover, unmodified opinion- emphasis of matter paragraph is stated if in the opinion of auditor the financial statements of the company are in GAAP compliance, there is no misrepresentation while there exists limitation in the confirmation from material sources (Gallizo and Saladrigues 2016). Therefore, in the present situation, omission on disclosure of contingent liability should be reported and stated under unmodified- emphasis of matter paragraph in the audit report for draw the attention of users. Further, if the liability appears as actual liability, it would affect the financial position of the organization and auditor is required to state disclaimer of opinion because of the limitation in obtaining audit evidence. (d) Adverse opinion is provided if the financial statements do not comply the regulations under GAAP. Besides, if there appears gross misrepresentation in the financial statements due to fraud or error while accounting the transactions, then the auditor would provide adverse opinion. In the present case, essential proportion of cash sales including the proper records of the retailer had not been recognized correctly. Further, there is no specific audit test that can be performed for determining the accuracy and correct record of cash sales except on verifying the sales invoices (Tahinakis and Samarinas 2016). Hence, the audit is recommended to state adverse opinion as there was material misrepresentation due to fault in accounting cash sales, an essential part in measuring the companys profit. (e) According to the regulations of auditing standards opening balance verification is an integral part of audit procedures. Auditing for the current financial year takes place based on the appropriate recognition of accounting balances for previous financial years. In the given case, the client of the auditor denied to provide information for the opening balances of the financial accounts and contended that the current years financial information are free from any material misstatements (Chouhan, Soral and Chandra 2017). It is the auditors responsibility to verify the correctness of the account balances rather than accepting the managements contention. Hence, the auditor is recommended to provide disclaimer of opinion as there was restriction on the obtaining the evidence for opening balance. (f) For preparing and presenting the financial statements of the company, it is essential to consider the principles of Australian Accounting Standards as well as GAAP to determine the true and fair outcomes. Besides, the management of the company is responsible to present the financial information to follow the accounting principles for the benefit of stakeholders and potential investors. On the contrary, auditor has the reasonable responsibility to measure the transparency of the financial statements. Accordingly, misrepresentation or error in preparing and presenting the financial statements together with the non- compliance of GAAP would require the auditor in presenting adverse opinion (Mishra 2016). Therefore, in the present case, auditor is required to provide adverse opinion since the client had not followed Australian Accounting Standards since last five years. (g) Non- compliance of Australian Auditing Standards presents material effect on the true and fair view of the financial statements. Accordingly, the auditor would provide adverse opinion by highlighting the non-compliance of accounting principles affecting the accountability of financial information. Hence, considering the present situation client used the method of LIFO for accounting inventory that is not allowed as per Australian Auditing Standards (DeZoort and Harrison 2016). In addition, the method affected the organizational financial performance for valuation of inventory as it is considered an essential part of total assets hence the auditor should provide adverse opinion. (h) Organizational management is responsible to prepare financial statements based on conceptual framework and going concern while auditors responsibility is reasonable to determine the appropriateness as per ISA 570. Hence, if the auditor finds the organizations inability to sustain going concern, then the auditor would provide explanatory paragraph followed by the opinion paragraph (Kassem and Higson 2016). Therefore, in the present case, identification of substantial doubt on the companys going concern had been made however no material misstatement had been found by the auditor. Therefore, the auditor is required to provide modified opinion that includes explanatory paragraph by stating the major customers liquidation reason for the audit client. Reference List Bampton, R. and Cowton, C.J., 2013. Taking stock of accounting ethics scholarship: A review of the journal literature.Journal of Business Ethics,114(3), pp.549-563. Bills, K.L., Jeter, D.C. and Stein, S.E., 2014. Auditor industry specialization and evidence of cost efficiencies in homogenous industries.The Accounting Review,90(5), pp.1721-1754. Blay, A.D. and Geiger, M.A., 2013. Auditor fees and auditor independence: Evidence from going concern reporting decisions.Contemporary Accounting Research,30(2), pp.579-606. Chouhan, V., Soral, G. and Chandra, B., 2017. Activity based costing model for inventory valuation.Management Science Letters,7(3), pp.135-144. Cohen, J.R., Hoitash, U., Krishnamoorthy, G. and Wright, A.M., 2013. The effect of audit committee industry expertise on monitoring the financial reporting process.The Accounting Review,89(1), pp.243-273. Craft, J.L., 2013. A review of the empirical ethical decision-making literature: 20042011.Journal of Business Ethics,117(2), pp.221-259. DeZoort, F.T. and Harrison, P.D., 2016. Understanding auditors sense of responsibility for detecting fraud within organizations.Journal of Business Ethics, pp.1-18. Gallizo, J.L. and Saladrigues, R., 2016. An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange.Intangible Capital,12(1), pp.1-16. Goh, L., Joos, P. and Soonawalla, K., 2016. Determinants and Valuation Implications of Compulsory Stock Option Disclosures in a Weak Regulatory SettingThe Case of France.Journal of International Financial Management Accounting,27(1), pp.26-64. Han Fan, Y., Woodbine, G. and Cheng, W., 2013. A study of Australian and Chinese accountants attitudes towards independence issues and the impact on ethical judgements.Asian Review of Accounting,21(3), pp.205-222. Kassem, R. and Higson, A.W., 2016. External auditors and corporate corruption: implications for external audit regulators.Current Issues in Auditing,10(1), pp.P1-P10. Mishra, P., 2016. Tax Issues Related To Change In Method of Accounting.The Contemporary Tax Journal,5(2), p.3. Soltani, B. and Maupetit, C., 2015. Importance of core values of ethics, integrity and accountability in the European corporate governance codes.Journal of Management Governance,19(2), pp.259-284. Strickett, M. and Hay, D., 2015. The Going Concern Opinion and the Adverse Credit Rating: An Analysis of their Relationship. Tahinakis, P. and Samarinas, M., 2016. The incremental information content of audit opinion.Journal of Applied Accounting Research,17(2), pp.139-169. Zimmerman, A., 2016. The Joint Impact of Management Expressed Confidence and Response Timing on Auditor Professional Skepticism in Client Email Inquiries.Managerial Auditing Journal,31(6/7).

Railway Project free essay sample

The report examines the project terms and conditions for the proposed Underground Railway system in Kampala to eliminate fleet road congestions written for the Ministry of Works amp; Transport (MOWT). The volume of traffic in Kampala has caused of fleet road congestion which is characterized by slow speeds, long trip times, and increased vehicular queuing. This has called for the Ministry to initiate a proposal to start an Underground Railway. The existing surface railway is dilapidated and was in November 2006 put under Riftvalley Railways concession for 25 years making any plans to reutilise or determine activities on it dependent on the concessioner. The space in Kampala is exhausetd because of road construction and unabated construction of new buildings. The Ministry has therefore proposed a 72 km underground tunnel which will elude constraints like ‘right of way’ payments, space availability and interference with the RVR concession. The report enumerates the proposed management of the project with the project goals and objectives. We will write a custom essay sample on Railway Project or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Plausible activities that would enable achievement of the major objective are categorised in three phases i. e. the preparatory phase where all necessary documentation are drafted and approved and a schedule of activities drawn. The construction work will be handled in the construction phase and the implementation phase will entail recruitments and trainings to set the tunnel into operation. The major external and internal stakeholders and their involvement in the project have been identified and detailed. These included among others the Project Management Team, Government Ministries, Residents in the vicinity, the media. Many undertaken projects have financial, social and other costs and benefits which assist in assessing viability and decision to proceed. The social costs and benefits of construction of the railway have been identified with costs like environment damage during construction noise pollution and vibration, exhaustion of non renewable resources ,revenue loss for taxi operators, opportunity costs foregone, and benefits of traffic decongestion, employment opportunities and improved standard of living, increased business opportunities among others. The budget estimates totalling $24,932,984,498. 48 were drawn based on the identified activities and assumptions made. The Ministry cannot fund the project to completion alone and therefore various sources of funds have been suggested in the report. With the information provided, the project will be successful if recommendations are adhered to. List of Acronymns ADBAfrican Development Bank CBDCentral Business District EUEuropean Union HEPHydroelectric Power JICAJapanese International Cooperation Agency The volume of traffic in Uganda generates demand for space greater than the available road capacity. Increase in urban population due to uninhibited births, rural-urban migration, coupled with improving standards of living, influx of various trade opportunities and narrow roads are the predominant causes of fleet road congestion in the urban areas in Uganda. Urban dwellers have in the recent past taken to acquisition of vehicles despite the economic situation through access to loans that support vehicle acquisitions. When transport requirements are high the interaction between vehicles slows the speed of the traffic stream, increases periods of vehicle queing and trip times causing congestion. The Ministry of Works amp; Transport in Uganda has a vision To have a reliable and safe infrastructure in public works and transport that will deliver timely, quality, cost effective and sustainable services to the people of Uganda thus its mandate to promote adequate, safe and well maintained public works and transport infrastructure to effectively contribute to the socio-economic development of the country. MOWT is charged with the duty of planning, development and maintenance of economic, efficient and effective road, rail and water transport systems, obliging it propose construction of an Underground Railway system in Kampala to eliminate fleet congestions. The Ministry will ensure development and provision of passenger and freight rail infrastructure and services to address transportation needs in Kampala and advance the citizens’ quality of life, safety, environmental and economic sustainability. The existing surface railway system is dilapidated and greatly unutilized. Its coverage through Kampala would however not support the volumes currently ferried by roads. KR amp; UR are under concession a 25 years to RVR. URC was left to monitor non-core assets, concession performance and regulation on behalf of the government. Renegotiations were done in 2010 because targets hadn’t been met to allow for funding and enhanced management, thus any project to construct an ‘overhead’ railway line would be met with resistance because of interference with the agreement terms and conditions. In addition, a technologically advanced rail service needs to be developed to better future advancement possibilities without isolating middle or upper class citizens in respect of quality. An underground railway is favourable to circumvent constraints and costs like ‘right of way’ payments, interference with the RVR concession etc.