1920s Good Times or Bad Times Essay

For a long time, there were various contentions expressing whether the â€Å"Roaring 20s† were acceptable occasions or awful occasions in Canadian history. In spite of the fact that there were many clear reasons that bolstered the two sides of the contention, I accept that the 1920s were acceptable occasions. The â€Å"Roaring 20s† were seasons of financial and social blast. New creations which are as yet compelling piece of our lives in 21st century, developing intensity of media and diversion, and current type of mechanical upheaval with large scale manufacturing all began from 1920s. In addition, the business visionaries and industrializing organizations particularly in the focal Canada or in the urban areas were effective. In conclusion, financial exchange was rising bit by bit until the extremely late 1920s, until it fallen. The 1920s were most likely the brilliant period of Canadian history. Above all else, extraordinary developments and revelations were made during 1920s. These intriguing revelations and developments had huge effects and acquired changes people’s regular daily existences. A portion of the fundamental things that we utilize each day were developments made during the 1920s, for example, vacuums and dishwashers. The three significant revelations and creations that I accept were the best out of all which despite everything are being utilized today are insulin, private cars, and radio. Insulin was the principal viable clinical treatment towards diabetes. Diabetes was one of the significant sicknesses that had slaughtered numerous individuals around the globe during 1920s. Legitimate and powerful medicines towards diabetes were required at the earliest opportunity. In 1921 at University of Toronto’s labratory, Dr. Fredrick Banting with assistance of his co-associations and understudies succeeded confining insulin which is a hormone from the canine. Banting’s thought was to infuse the disconnected insulin to the patient’s body since the explanation diabetes is being caused is a direct result of the shortage of the insulin in one’s body. The consequences of insulin were surprising! Banting and his partners had effectively made new treatment for diabetes. Fredrick Banting was thusly compensated with most elevated applause, the Nobel Prize in physiology, and turned into the principal Canadian to ever get the Nobel Prize in physiology. Insulin is as yet the best medication accessible towards diabetes in current days. Private cars, for example, Model T was delivered in enormous amounts by large scale manufacturing which was brought about by present day mechanical unrest during 1920s. The technique for sequential construction system made this large scale manufacturing conceivable. With private vehicles, far off families could without much of a stretch associate with one another. Private cars had have brought new period of transportation framework. What's more, the cost of the private cars was sensible. Hence every normal Canadian family had enough cash to manage the cost of a car on the off chance that they needed to. The vehicles, thruways, traffic lights, etc that we see each day had started from the 1920s. The development of the radio was intriguing. It permitted individuals to associate with the world even in remote districts, permitted significant messages to be embarked to large populace in short measure of time, and in conclusion made the hole between the urban communities and the field littler. Radio was the instrument that permitted individuals in remote areas, for example, ranchers to be associated with the world, issues, etc. It has helped numerous Canadians to be less secluded and forlorn. Radio likewise denoted the start of the broad communications unrest. It was the radio which impacted TVs, PCs, and telephones, etc to be made. These incredible disclosures and developments I have referenced were made in 1920s, and they are still viable piece of our lives in present day days. 1920s without a doubt was an exceptionally beneficial decade and was fundamental towards the advancement of the World including Canada. The 1920s were the beginning stage of the Mass Media Revolution. Broad communications brought design patterns, music, games, and so forth alongside them. Canadians were still hopelessly and in misery during the 1910s after WWI. Canadians confronted high joblessness rates the same number of fighters returned from the war, and they were additionally confronted with the distress due the loss of the friends and family through the war. It was the broad communications and the diversion which helped Canada to disregard the tough situations and to recoup. Mixed media, for example, live communicates from new development â€Å"radio† interested the Canadians. They could check out various diverts so as to tune in to a wide range of sorts of projects. They could hear the music, live communicate of the hockey game, live amusement meeting with the entertainer, etc. The ranchers in remote areas in grasslands could even hear the live communicate of the Maple Leaf’s coordinate! Radio in this manner has contributed a great deal towards the general public, for example, interfacing the country together, conveying data, diversion, etc. Besides, the new quick pace and notches of the jazz music and new patterns of moves were engaging towards the more youthful ages, and were exceptionally famous. These sorts of music could likewise have been effectively gotten to through the sight and sound, for example, radio. Thirdly, the more youthful ages were likewise entranced by the new style patterns from New York, and different districts in United States. Lady who were very in to these style patterns were called flappers. They have trimmed their hair short, moved down their silk stockings, rose the fix lines, etc. Flappers had confidence in the extraordinary qualities of them and appreciated the new design patterns. Ultimately, new games, for example, Mah-Jong from China, and Crossword puzzles from U. S. ere likewise well known since they could be handily played by anybody. Without these amusements and intensity of mixed media, the assortment of interactive media we see ordinary maybe probably won't have existed. Besides, these stimulations, and new patterns has helped Canada get over the difficulties of the post war economy and its belongings. Diversions and media assumed large job in empowering the individuals, which helped the economy to blast. During the 1920s, the advanced modern unrest started. Mass creation was made conceivable because of the new sequential construction system framework. Modern insurgency influenced pretty much every part of people’s lives in 1920s. Private autos like model Ts were made on sequential construction systems at Ford Factories. The financial exchange of the ventures has blasted and arrived at the most noteworthy focuses. The costs of the stocks during 1920s were viewed as unthinkable only 10 years prior, which demonstrates how high the nature of the economy in Canada would have been during the 1920s. Canada’s economy has expanded altogether and incredible pieces of the focal Canada had grown progressively in 1920s also. It was supposed to be the brilliant years for the individuals in the urban areas, particularly to the business people and specialists. As more cash was increased, more cash was spent and the turn of events and upgrades were conceivable. This is the way Canada has grown such a great amount in 1920s, in spite of the discouraging years they had confronted before, which were 1910s because of the World War I. The facts used to demonstrate that not every person was upbeat during 1920s. Pretty much every rancher in remote areas has endured incredibly during the 1920s. The grain costs has dropped half after the WWI, and the new laws made by the administration, for example, taxes were just engaged towards the laborers in the urban areas, in this manner ranchers confronted affordable difficulty. Anyway I despite everything accept that the 1920s were brilliant years to Canada. Above all else, most of the Canadians were living in significant urban areas, and was associated with the major industrializing economy and administrations. The ranchers in Canada were the minority gathering. Hence I accept that it was reasonable for government to set their emphasis on lion's share and bolster them as much as possible since the dominant parts were developing with slow speed. Furthermore, the ranchers had their brilliant years during the 1910s, for instance, the efficiency of the grain business, fishery, and ranger service has developed twice in sizes and the costs of these items has likewise incredibly expanded during 1910s, or WWI. This decade was additionally an overwhelming decade towards the mechanical economy because of the WWI. Thusly, I accept that the ranchers ought to have the option to acknowledge the way that it was the other piece of the economy’s go to develop. In conclusion, some great came out towards the ranchers during 1920s also. Despite the fact that ranchers were confronting difficulty, they despite everything valued the new innovations, for example, radio and private cars since they were useful. These developments permitted ranchers in remote areas to be associated with the world. All the new types of diversions were speaking to ranchers too, for example, Jazz music, talkies which were talking motion pictures, etc. In this manner I accept that the 1920s weren’t so awful for ranchers too since they have increased a great deal during 1910s, and ranchers likewise were impacted emphatically with the new innovations, patterns and excitements. The â€Å"Roaring 20s† were brilliant occasions, particularly when contrasted and the war times during 1910s, and the incredible despondency, â€Å"Dirty Thirties† which the Canadians would before long face. The new intriguing and noteworthy revelations and innovations, mixed media transformation, new types of amusement, and in conclusion steady increment in the industrialization economy and administrations made the 1920s to be effective. Albeit some obvious minorities has confronted difficulty, it was their penance which made the blast of the economy conceivable. It was sensible for the legislature to help the dominant part in the event that they needed to pick just one gathering to set their concentration so as to build up the country’s economy. I accept that 1920s were significantly something beyond a brilliant time. I accept that 1920s were the foundation of the progressive advancement which has helped us arrive at the general public which we at present live in. We ought to always remember about the endeavors and forfeits that individuals had contribute

The Lake Essay Example For Students

The Lake Essay The LakeIt was early July and my companion Chad and I chose to join his family at the lake. Chads family was at that point up at the lake, and had some additional room in the apartment suite. So we figured, what the heck, we could go for some drifting. Right. The lake the main around a two-hour drive away. We were driving in Chads fathers convertible games vehicle, so the drive was very wonderful. We passed through bending gulches and long straight streets going only marginally over as far as possible. We showed up at our goal at record-breaking time, which didnt appear to make his folks excessively glad. Alongside Chads family, which comprises of four siblings and one sister, were some neighbor companions of theirs and their five-year-old child Nick. The remainder of the day was spent smaller than normal hitting the fairway and playing get with Chads younger siblings. On the next morning we went with Chads guardians to lease the pontoon. We got the vessel and stacked it up with the apparatus. We broke the family into bunches so every one could have their own time on the pontoon. Our gathering was the one that needed to ski, wake board, ride on the cylinder, and lose each other the cylinder. The other gathering comprised of individuals that either didnt need to ski or were excessively youthful. All the more youthful children were in this gathering. Our gathering was the first to have the vessel. We went through a long stretch of time out on the lake and had a great time, despite the fact that I got one of the most noticeably awful burns from the sun in my life. We came back with the vessel so the other gathering could go ahead. As the subsequent gathering departed on the pontoon we chose to simply go relax in the pool. After about a half-hour, Chads mother came running in and said they had a mishap with the vessel and that little Nick was thumped oblivious. We ran from the pool to perceive what precisely occurred. Chads sister revealed to us that another pontoo n was voyaging excessively quick in the no-wake zone while not focusing and struck the front of our vessel. At the point when the pontoons impacted it took everybody a couple of moments to see that Nick was lying face down on the floor of the vessel. Frenzy emerged when his mom saw him lying there still. It turned out the other vessel really hit this young man in the head when they impacted. We were all in stun that something like this could occur. The rescue vehicle showed up not long after the mishap and began to take a shot at restoring poor Nick. I strolled back to the apartment suite with Chad, softly kidding about the circumstance, saying, wouldnt that suck if Nick passed on. We were certain he would be fine and alert with a repulsive migraine at whenever. Hours passed and soon we saw a helicopter that appeared to be flying truly low. We at that point saw that the helicopter was Life-Flight. We were confounded; he just knock his head, isn't that so? What do they need Life-Flig ht here for? As the time gradually passed we heard that the group was attempting to settle his life signs and that there was some discharging of the mind. Life-Flight at last took off and got him to an emergency clinic. We as a whole headed to sleep that night quietly, simply pondering what had occurred that day. Why it had transpired? Hes just five years of age. Maybe on the off chance that somebody more seasoned would have gotten hit they would have been fine. I arose toward the beginning of the day to the sound of the telephone ringing, and it gave me a squeamish inclination in my stomach. I could just hear half of the discussion, yet I saw enough to recognize what occurred. Little Nicholas never arose from the extreme lethargies. That second in my life caused me to acknowledge exactly how delicate life is. Right up 'til today I cannot help yet figure, imagine a scenario where it would have been me. Would I have been okay since I was more established? Or then again would somethin g very similar transpire or any other person. That was the last time I went to that lake. I dont know when, or regardless of whether, I will ever return. .uc03e99aa2213c4ce7b9107645d0741ec , .uc03e99aa2213c4ce7b9107645d0741ec .postImageUrl , .uc03e99aa2213c4ce7b9107645d0741ec .focused content zone { min-stature: 80px; position: relative; } .uc03e99aa2213c4ce7b9107645d0741ec , .uc03e99aa2213c4ce7b9107645d0741ec:hover , .uc03e99aa2213c4ce7b9107645d0741ec:visited , .uc03e99aa2213c4ce7b9107645d0741ec:active { border:0!important; } .uc03e99aa2213c4ce7b9107645d0741ec .clearfix:after { content: ; show: table; clear: both; } .uc03e99aa2213c4ce7b9107645d0741ec { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; murkiness: 1; change: mistiness 250ms; webkit-progress: darkness 250ms; foundation shading: #95A5A6; } .uc03e99aa2213c4ce7b9107645d0741ec:active , .uc03e99aa2213c4ce7b9107645d0741ec:hover { haziness: 1; change: obscurity 250ms; webkit-change: darkness 250ms; foundation shading: #2C3E50; } .uc03e99aa2213c4ce7b9107645d0741ec .focused content territory { width: 100%; position: relative; } .uc03e99aa2213c4ce7b9107645d0741ec .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content embellishment: underline; } .uc03e99aa2213c4ce7b9107645d0741ec .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .uc03e99aa2213c4ce7b9107645d0741ec .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; fringe range: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-tallness: 26px; moz-fringe span: 3px; content adjust: focus; content beautification: none; content shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: total; right: 0; top: 0; } .uc03e99aa2213c4ce7b9107645d0741ec:hover .ctaButton { foundation shading: #34495E!important; } .uc03e99aa2213c4ce7 b9107645d0741ec .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .uc03e99aa2213c4ce7b9107645d0741ec-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .uc03e99aa2213c4ce7b9107645d0741ec:after { content: ; show: square; clear: both; } READ: Essay about The Bias of Communication: Media and Bias Essay We will compose a custom article on The Lake explicitly for you for just $16.38 $13.9/page Request now

Photo Scavenger Hunt

Photo Scavenger Hunt By this time Im sure most of you are finally enjoying summer. (Lets have a contest, who got out the latest for summer vacation? post your final day of school in the comments, graduation day doesnt count unless it was also the last day of school) My summer last year was laid-back, carefree, and a whole lot of fun. This year my summer is shaping up to be quite the opposite (except still a whole lot of fun). Ive got at least three entries started about my adventures so far, but really theres just too much to try and blog about. So while Im working on resizing my 3 TB worth of photos to put in my blog and writing my entries, I thought it might be interesting to play a little game: THE WORLDS LARGEST PHOTO SCAVENGER HUNT!* So, grab your cameras everyone because heres your (MIT themed) list. Points are of course awarded for both awesomeness of photo, and originality. Open to everyone, do it by yourself, do it with others, but most importantly have fun: -The most creative use of objects to spell MIT -A beaver. -The nerdiest/coolest thing you can find -The largest variety of energy drinks -A magnetic monopole -A large amount of caffeine -A company or organization founded by an MIT alum -A picture of a big accomplishment in a video game. -An awesome lab -A picture you feel best embodies the phrase FAIL -A brass rat in the wild! -A new (still shrink wrapped) copy of: Iron Man, 21, Goodwill Hunting, and the Back to the Future trilogy (just because its my favorite) -One photo that upon looking at it demonstrates the clear superiority of MIT amongst other institutions of higher learning. Dont hurt yourself, and send pictures to me with the subject line Photo Scavenger Hunt, this is important for my filter and my sanity. Ill give you a week from today to mail them in, and Ill post the results next Friday. Get snapping! *I have no way of validating this claim

Diagnosing Learning Disabilities - 662 Words

In the United States today, 38% of children in the fourth grade have been recognized as reading way below the level of their peers. Many of these children are identified with a learning disability and receive remedial instruction in the resource rooms. (Aaron, P. G., Joshi, R., Gooden, R., Rentum, K. E.) The Diagnostic Criteria for learning disabilities (according to the DSM V) is a specific learning disorder which is diagnosed through an examination of the child’s developmental, educational, medical and responses of various interventions that have been tried. The diagnosis is a constant difficulty in reading, writing, and arithmetic during the years of schooling. Symptoms can include imprecise or slow reading, writing that lacks clarity and content, and difficulty remembering mathematical reason and number facts. The academic level must be significantly below average in all areas; and the child’s difficulties cannot be explained by any other disorders and it has to interfere greatly with academic achievement, performance and daily living. Dyslexia is classified as an impairment of reading and spelling which cannot be caused by low intelligence or a cognitive delay. Reading disorder is classified as an extreme reduced speed in reading. Children with reading disorders find it difficult to comprehend what they have read because of the speed that they are reading. They tend to confuse similar sounding words and similar letters. Therefore it is so important to receive aShow MoreRelatedA Learning Disability At A Young Age976 Words   |  4 PagesA learning disable is a term used to describe a disorder that can affect how a person s learns. There are many different disabilities and levels, severity and they all affect people in different ways. These most commonly causes problems with math known as dyscalculia, one of the most common reading disabilities is dyslexia, and problems with writing which is known as dysgraphia. It is very important to remember that having a disability does not mean a person is less capable, it just means thatRead More Types of Learning Disabilities Essay1484 Words   |  6 PagesTypes of Learning Disabilities There are many types of learning disabilities that can hinder a child’s scholastic performance. These include: dyscalculia; dysgraphia; dysphasia; auditory, memory, and processing disability; and dyslexia. Dyslexia is when a person has difficulty translating language to thought or thought to language. This person would have problems with expressive and/or receptive oral and written language; you would see trouble with reading, spelling, writing, speakingRead MoreEffects of Response to Students Reading Intervention Essay1117 Words   |  5 Pagesprofessional experience: The Individuals with Disabilities Education Act of 2004 (IDEA) in combination with the No Child Left Behind (NCLB) law are significantly changing the way classroom teachers, reading teachers, and special education teachers are identifying students’ needs and delivering instruction. Response to Intervention (RTI) is becoming the prevailing model for schools in Wisconsin and across the nation to address the learning needs of all students. According to Fuchs andRead MoreAttention Deficit Hyperactivity Disorder ( Adhd )1221 Words   |  5 Pageson specific tasks. According Silver L,B (1999) on-line to children with ADHD experience educational difficulties however ADHD is not a learning disability, in that it does not impact on the brain’s ability to learn, but it can interfere with the individual’s availability for learning. According to Hughes and Cooper (2007) the behavioural criteria for diagnosing ADHD fall into three categories – inattention, hyperactivity and impulsive behaviour. Inattention appearing not to listen when spoken toRead MoreEssay on Intellectual Disability2319 Words   |  10 Pagesbase population of 287,572,700 people, 14,144,300 of them have an intellectual disability. In the state of South Carolina, 5.6% of the population has an intellectual disability. This means from a base population of 4,311,200, an estimated 242,600 are considered to have an intellectual disability. This survey included all ages, races, all genders, and all education levels (â€Å"Disability Statistics†). Intellectual disability is characterized by limitations in intellectual functioning and adaptive behaviorRead MoreEssay on Dyslexia an Overview2069 Words   |  9 Pages5/11/11], Appendix 1, pg2). On that basis the rationale behind this assignment is to further understand the term ‘dyslexia’, to consider the definition and diagnosis, as well as the barriers to learning it can generate. Consideration will also be given to the strategies that can be employed to assist learning, as well as promote the inclusion of children with dyslexia. Definition The first recorded definition of dyslexia was accredited to Morgan (1896). Although over a century has past, a universallyRead More Teaching ESL Writing (Final Paper)2481 Words   |  10 Pagesmy own) understanding of educational practice as it relates to college-level ESL composition students in general, and to college-level ESL students with learning disabilities (LD) specifically. For the purposes of this paper I shall borrow Skinner and Gilespie’s definition of learning disabilities as follows: [Learning disabled persons are those] of average or above average intelligence who have difficulty mastering skillsRead More Children with Learning Disabilities Essay2139 Words   |  9 PagesChildren with Learning Disabilities Do you know anyone who suffers from a learning disability? There are several disabilities out there, so chances are you must know someone who battles with the day-to-day hassles. But, are learning disabilities really a hassle? More often than not, this can be considered a misconception. Learning disabilities (LD) affect the way a person â€Å"of at least average intelligence receives, stores, and processes information† (NCLD 2001). This neurological disorderRead MoreThe Theory Of Culture As A Disability2216 Words   |  9 Pages Culture has the power to disable an individual. Once a person is unable to complete a certain task or is unable to handle a difficult problem, society labels them as disabled. The theory of culture as a disability focuses on the fact that disability is not always directly related to the individual, but rather the dominant culture in power. Ideals are created by the dominant culture and if an individual, or an entire race, does not meet those stand ards, then they are labeled as disabled and differentRead More What is I.D.E.A. and How Does it Effect Students of Color? Essay2213 Words   |  9 Pagesthis time, we are introduced to I.D.E.A. The Individuals with Disabilities Education Act was passed so that all children might be able to receive a free, appropriate public education. We have had the law for a few decades now, but what exactly is I.D.E.A. and how is it really helping the disabled students of America? nbsp;nbsp;nbsp;nbsp;nbsp;According to the Individuals with Disabilities Education Act, a child with a disability is a child with mental retardation, hearing impairments (including

Professional Development Plan Essay - 1410 Words

My interest in pursuing a position as a school administrator for an elementary school system is to provide leadership for staff members and quality education for all students, and to become part of the world of education. The Benjamin Franklin School located in the Dallas School District serves as a growing population of approximately 1,070 students. The school offers a well-defined educational system for the students, and it has an overall student-to-teacher ratio of 17:1. In addition to the statewide curriculum standards, the school offers special education programs and classes for the gifted and talented. As a result of the school district rankings in the student’s performance, Benjamin Franklin School has become the worst in the†¦show more content†¦This will allow for dialogue between faculty, staff, and myself as the administrator. I am currently working as an elementary school aide to prepare for what I need in order to be successful as a school administra tor since most duties are non-professional. A successful operation of an educational institution requires a competent administrator, such as one who can lead in teaching and learning, take responsibility for school success, develop and retain excellent teachers, and build a strong school community. Leadership plays a critical part in the realization of effective schools, seeing the vision of the school, and articulates the goals. Leadership is a trait I use daily working with people getting things done by modeling behaviors and inspiring action. The benefit of becoming a school administrator will allow me to touch the lives of many students to help them achieve their life’s goals. I will be responsible in motivating staff and holding them accountable while implementing school-improvement strategies such as using data to identify and plan for needed changes in the instructional programs, which is equally important in meeting the goal. I will have involvement in setting educational standards, goals, establishing policies and procedures to enforce discipline, evaluate curricula, teaching methods, and to complyShow MoreRelatedProfessional Development Plan1604 Words   |  6 PagesProfessional Development Plan The world is going through an era of rapid professional change and development. This has led to increased uncertainty for all professionals in the world of work. To ensure sustained growth in success and longevity of ones professional career, it is important to develop a strategic plan that focuses on training and developing a professional. Such a plan aims to put one in a position of advantage for employment in the long term in this rapidly changing professional worldRead MoreProfessional Development Plan1601 Words   |  7 Pages Professional development is the development of new or existing skills, knowledge and aptitudes to improve one’s marketablilty, portability, performance and self worth (McKellar, 1996). This paper outlines my top three professional goals, resources required for achieving these goals, and a resource constrained schedule. The strategic formulation of my goals, required resources and schedule coalesce to form my Professional Development Plan (PDP). The first goal is a short term goal required forRead MoreProfessional Development Plan896 Words   |  4 PagesProfessional Development Plan The group members of Learning Team A took a DISC assessment to determine their personality types, strengths and weaknesses, and areas needing improvement. The members of the group are (your name). The Professional Development Plan will describe the strengths and weaknesses of each personality type, characteristics each type share and characteristics that could cause conflict, and how each type can work together. Along with showing how I the manager can better my abilityRead MoreProfessional Development Plan2090 Words   |  9 PagesProfessional Development Plan AED 201 Teaching as a Profession August , 2010 Kymm Corbin The goals I have set for myself for the next five years are to becoming a successful, dependable, and productive teacher. The road to for filling this goal will have many adversities such as long hours of instruction from a six years degree program from University of Phoenix. I will have to dedicate my efforts and time in to achieve this process of obtaining my degrees. The way to achieve these goals it toRead MoreCareer Plan For A Professional Development Plan1109 Words   |  5 PagesProfessional Development Plan The purpose of this professional development plan is to introduce my counselor identity, my plans for professional development, my clinical and academic training schedule and finally my plans for credentialing in the State of Maryland. I am currently seeking an MS in Clinical Mental Health Counseling with an anticipated graduation date of May, 2020. This professional development plan was written on September 27, 2017. Counselor Identity Statement I accept those aroundRead MorePurpose Of A Professional Development Plan1733 Words   |  7 PagesPurpose of a Professional Development Plan For many of us, self-improvement has taken on a central role in our lives. Part of the thought behind how we want to live our lives includes looking at the habits and lifestyles of people who have the same kind of values that we want to meet. Employers may also prefer to hire people who will take initiative to grow and develop their skills in years to come. Development involves reviewing and determining the various attributes of an individual as wellRead MoreProfessional Roles And Development Plan1206 Words   |  5 PagesProfessional Roles and Development Plan The nursing workforce plays an essential role in our health care system and the role of nursing is evolving due to shortage of nurses, new emerging technology within the healthcare system and the needs to provide quality of care in the most cost effective ways. The focus of this paper is to analyze the roles and the required skills of the baccalaureate prepared nurse in the 21st century healthcare system. In addition, I will also describe my career developmentRead MoreNursing Professional Development Plan1383 Words   |  6 PagesProfessional Development Plan: Professional development is entirely about constant learning and education to enable me as a nurse, deliver the paramount services to my patients and society. The reason for this assignment is to allow me to provide a depiction of my educational, professional background as well as personal goals correlated to the course work and the practicum. â€Å"Your professional development should NOT be random or ad hoc! Your learning should be well thought-out, systematic and managedRead MoreProfessional And Personal Development Plan810 Words   |  4 Pages Professional Personal Development Plan Hiqmat. D. Bello A professional development plan is a plan written by an individual that consist of an strength and weakness , opportunities and the likely challenges to be faced in his personal and development life. I will start here by explaining what my personal development plan are in relation to my strength and weaknesses. I willRead MoreProfessional Identity And Development Plan1202 Words   |  5 Pages 3012EHR Applied Human Resource Management and Change Professional Identity and Development Plan Nicole Brown – s2797706 21st August 2015 Where am I? What is my current situation? I am currently in my final year studying a Bachelor of Business majoring in Management and Logistics. I completed my high school education at a well respected school in Brisbane and received good grades, however, I was unsure of what career path I wanted to follow. I was accepted

Communications Between Predecessor and Successor Auditors Free Essays

string(89) " conforming changes necessary due to the issuance of Statement on Auditing Standards No\." Communications Between Predecessor and Successor Auditors 155 AU Section 315 Communications Between Predecessor and Successor Auditors (Supersedes SAS No. 7. ) Source: SAS No. We will write a custom essay sample on Communications Between Predecessor and Successor Auditors or any similar topic only for you Order Now 84; SAS No. 93. Effective with respect to acceptance of an engagement after March 31, 1998, unless otherwise indicated. Introduction .01 This section provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in ? ancial statements reported on by a predecessor auditor. This section applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph . 14 of this section) ? nancial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement. .02 For the purposes of this section, the term predecessor auditor refers to an auditor who (a) has reported on the most recent audited ? nancial statements1 or was engaged to perform but did not complete an audit of the ? ancial statements2 and (b) has resigned , declined to stand for reappointment, or been noti? ed that his or her services have been, or may be, terminated. The term successor auditor refers to an auditor who is considering accepting an engagement to audit ? nancial statements but has not communicated with the predecessor auditor as provided in paragraphs . 07 through . 10 and to an auditor who has accepted such an engagement. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 3. ] Change of Auditors .03 An auditor should not accept an engagement until the communications described in paragraphs . 07 through . 10 have been evaluated. 3 However, an auditor may make a proposal for an audit engagement before communicating with the predecessor auditor. The auditor may wish to advise the prospective 1 The provisions of this section are not required if the most recent audited ? nancial statements are more than two years prior to the beginni ng of the earliest period to be audited by the successor auditor. There may be two predecessor auditors: the auditor who reported on the most recent audited ? nancial statements and the auditor who was engaged to perform but did not complete an audit of any subsequent ? nancial statements. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 93. ] 3 When the most recent ? nancial statements have been compiled or reviewed in accordance with the Statements on Standards for Accounting and Review Services, the accountant who reported on those ? ancial statements is not a predecessor auditor. Although not required by this section, in these circumstances the successor auditor may ? nd the matters described in paragraphs . 08 and . 09 useful in determining whether to accept the engagement. AU  §315. 03 156 The Standards of Field Work client (for example, in a proposal) that acceptance cannot be ? na l until the communications have been evaluated. .04 Other communications between the successor and predecessor auditors, described in paragraph . 11, are advisable to assist in the planning of the engagement. However, the timing of these other communications is more ? exible. The successor auditor may initiate these other communications either prior to acceptance of the engagement or subsequent thereto. .05 When more than one auditor is considering accepting an engagement, the predecessor auditor should not be expected to be available to respond to inquiries until a successor auditor has been selected by the prospective client and has accepted the engagement subject to the evaluation of the communications with the predecessor auditor as provided in paragraphs . 07 through . 10. 06 The initiative for communicating rests with the successor auditor. The communication may be either written or oral. Both the predecessor and successor auditors should hold in con? dence information obtained from each other. This obligation applies whether or not the successor auditor accepts the engagement. Communications Before Successor Auditor Accepts Engagement .07 Inquiry of the predecessor auditor is a nec essary procedure because the predecessor auditor may be able to provide information that will assist the successor auditor in determining whether to accept the engagement. The successor auditor should bear in mind that, among other things, the predecessor auditor and the client may have disagreed about accounting principles, auditing procedures, or similarly signi? cant matters. .08 The successor auditor should request permission from the prospective client to make an inquiry of the predecessor auditor prior to ? nal acceptance of the engagement. Except as permitted by the Rules of the Code of Professional Conduct, an auditor is precluded from disclosing con? dential information obtained in the course of an engagement unless the client speci? cally consents. Thus, the successor auditor should ask the prospective client to authorize the predecessor auditor to respond fully to the successor auditor’s inquiries. If a prospective client refuses to permit the predecessor auditor to respond or limits the response, the successor auditor should inquire as to the reasons and consider the implications of that refusal in deciding whether to accept the engagement. .09 The successor auditor should make speci? c and reasonable inquiries of the predecessor auditor regarding matters that will assist the successor auditor in determining whether to accept the engagement. Matters subject to inquiry should include— †¢ †¢ †¢ Information that might bear on the integrity of management. Disagreements with management as to accounting principles, auditing procedures, or other similarly signi? cant matters. Communications to those charged with governance regarding fraud and illegal acts by clients. [4] [4] [Footnote deleted to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. You read "Communications Between Predecessor and Successor Auditors" in category "Papers" 114. ] AU  §315. 04 Communications Between Predecessor and Successor Auditors 157 †¢ †¢ Communications to management and those charged with governance regarding signi? ant de? ciencies and material weaknesses in internal control. 5 The predecessor auditor’s understanding as to the reasons for the change of auditors. The successor auditor may wish to consider other reasonable inquiries. [Revised, May 2006, to re? e ct conforming changes necessary due to the issuance of Statement on Auditing Standards No. 112. Revised, April 2007, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 114. ] . 10 The predecessor auditor should respond promptly and fully, on the basis of known facts, to the successor auditor’s reasonable inquiries. However, should the predecessor auditor decide, due to unusual circumstances such as impending, threatened, or potential litigation; disciplinary proceedings; or other unusual circumstances, not to respond fully to the inquiries, the predecessor auditor should clearly state that the response is limited. If the successor auditor receives a limited response, its implications should be considered in deciding whether to accept the engagement. Other Communications .11 The successor auditor should request that the client authorize the predecessor auditor to allow a review of the predecessor auditor’s working papers. The predecessor auditor may wish to request a consent and acknowledgment letter from the client to document this authorization in an effort to reduce misunderstandings about the scope of the communications being authorized. 6 It is customary in such circumstances for the predecessor auditor to make himself or herself available to the successor auditor and make available for review certain of the working papers. The predecessor auditor should determine which working papers are to be made available for review and which may be copied. The predecessor auditor should ordinarily permit the successor auditor to review working papers, including documentation of planning, internal control, audit results, and other matters of continuing accounting and auditing signi? cance, such as the working paper analysis of balance sheet accounts, and those relating to contingencies. Also, the predecessor auditor should reach an understanding with the successor auditor as to the use of the working papers. 7 The extent, if any, to which a predecessor auditor permits access to the working papers is a matter of judgment. Successor Auditor’s Use of Communications .12 The successor auditor must obtain suf? cient appropriate audit evidence to afford a reasonable basis for expressing an opinion on the ? nancial statements he or she has been engaged to audit, including evaluating the consistency of the application of accounting principles. The audit evidence used in analyzing the impact of the opening balances on the current-year ? nancial statements and consistency of accounting principles is a matter of professional judgment. Such audit evidence may include the most recent audited ? ancial 5 See section 316, Consideration of Fraud in a Financial Statement Audit; section 317, Illegal Acts by Clients; and section 325, Communicating Internal Control Related Matters Identi? ed in an Audit. [Footnote revised, May 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 112. ] 6 Appendix A [paragraph . 24] contains an illustrative client consent and ackno wledgment letter. 7 Before permitting access to the working papers, the predecessor auditor may wish to obtain a written communication from the successor auditor regarding the use of the working papers. Appendix B [paragraph . 25] contains an illustrative successor auditor acknowledgment letter. AU  §315. 12 158 The Standards of Field Work statements, the predecessor auditor’s report thereon,8 the results of inquiry of the predecessor auditor, the results of the successor auditor’s review of the predecessor auditor’s working papers relating to the most recently completed audit, and audit procedures performed on the current period’s transactions that may provide evidence about the opening balances or consistency. For example, evidence gathered during the current year’s audit may provide information about the realizability and existence of receivables and inventory recorded at the beginning of the year. The successor auditor may also apply appropriate auditing procedures to account balances at the beginning of the period under audit and to transactions in prior periods. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 93. Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 13 The successor auditor’s review of the predecessor auditor’s working papers may affect the nature, timing, and extent of the successor auditor’s procedures with respect to the opening balances and consistency of accounting principles. However, the nature, timing, and extent of audit work performed and the conclusions reached in both these areas are solely the responsibility of the successor auditor. In reporting on the audit, the successor auditor should not make reference to the report or work of the predecessor auditor as the basis, in part, for the successor auditor’s own opinion. Audits of Financial Statements That Have Been Previously Audited . 14 If an auditor is asked to audit and report on ? nancial statements that have been previously audited and reported on (henceforth referred to as a reaudit), the auditor considering acceptance of the reaudit engagement is also a successor auditor, and the auditor who previously reported is also a predecessor auditor. In addition to the communications described in paragraphs . 07 through . 10, the successor auditor should state that the purpose of the inquiries is to obtain information about whether to accept an engagement to perform a reaudit. .15 If the successor auditor accepts the reaudit engagement, he or she may consider the information obtained from inquiries of the predecessor auditor and review of the predecessor auditor’s report and working papers in planning the reaudit. However, the information obtained from those inquiries and any review of the predecessor auditor’s report and working papers is not suf? ient to afford a basis for expressing an opinion. The nature, timing, and extent of the audit work performed and the conclusions reached in the reaudit are solely the responsibility of the successor auditor performing the reaudit. .16 The successor auditor should plan and perform the reaudit in accordance with generally accepted auditing standards. The successor auditor s hould not assume responsibility for the predecessor auditor’s work or issue a report that re? ects divided responsibility as described in section 543, Part of Audit Performed by Other Independent Auditors. Furthermore, the predecessor auditor is not a specialist as de? ned in section 336, Using the Work of a Specialist, or an internal auditor as de? ned in section 322, The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements. .17 If the successor auditor has audited the current period, the results of that audit may be considered in planning and performing the reaudit of the 8 The successor auditor may wish to make inquiries about the professional reputation and standing of the predecessor auditor. See section 543, Part of Audit Performed by Other Independent Auditors, paragraph . 10a. AU  §315. 13 Communications Between Predecessor and Successor Auditors 159 preceding period or periods and may provide audit evidence that is useful in performing the reaudit. [Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 18 If, in a reaudit engagement, the successor auditor is unable to obtain suf? cient appropriate audit evidence to express an opinion on the ? nancial tatements, the successor auditor should qualify or disclaim an opinion because of the inability to perform procedures the successor auditor considers necessary in the circumstances. [Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 19 The successor auditor should request working papers for the period or periods under reaudit and the period prior to the reaudit period. However, the extent, if any, to which the predecessor auditor permits access to the working papers is a matter of judgment. See paragraph . 11 of this section. ) . 20 In a reaudit, the successor auditor generally will be unable to observe inventory or make physical counts at the reaudit date or dates in the manner discussed in paragraphs . 09 through . 11 of section 331, Inventories. In such cases, the successor auditor may consider the knowledge obtained from his or her review of the predecessor auditor’s working papers and inquiries of the predecessor auditor to determine the nature, timing, and extent of procedures to be applied in the circumstances. The successor auditor performing the reaudit should, if material, observe or perform some physical counts of inventory at a date subsequent to the period of the reaudit, in connection with a current audit or otherwise, and apply appropriate tests of intervening transactions. Appropriate procedures may include tests of prior transactions, reviews of records of prior counts, and the application of analytical procedures, such as gross pro? t tests. Discovery of Possible Misstatements in Financial Statements Reported on by a Predecessor Auditor . 21 If during the audit or reaudit, the successor auditor becomes aware of information that leads him or her to believe that ? nancial statements reported on by the predecessor auditor may require revision, the successor auditor should request that the client inform the predecessor auditor of the situation and arrange for the three parties to discuss this information and attempt to resolve the matter. The successor auditor should communicate to the predecessor auditor any information that the predecessor auditor may need to consider in accordance with section 561, Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report, which sets out the procedures that an auditor should follow when the auditor subsequently discovers facts that may have affected the audited ? nancial statements previously reported on. 9 . 22 If the client refuses to inform the predecessor auditor or if the successor auditor is not satis? d with the resolution of the matter, the successor auditor should evaluate (a) possible implications on the current engagement and (b) whether to resign from the engagement. Furthermore, the successor auditor may wish to consult with his or her legal counsel in determining an appropriate course of further action. Effective Date .23 This section will be effective with respect to acceptance of an engagement after March 31, 1998. Earlier application is perm itted. 9 See section 508, Reports on Audited Financial Statements, paragraphs . 70 through . 74, for reporting guidance. AU  §315. 23 160 .24 The Standards of Field Work Appendix A Illustrative Client Consent and Acknowledgment Letter 1. Paragraph . 11 of this section states, â€Å"The successor auditor should request that the client authorize the predecessor auditor to allow a review of the predecessor auditor’s working papers. The predecessor auditor may wish to request a consent and acknowledgment letter from the client to document this authorization in an effort to reduce misunderstandings about the scope of the communications being authorized. † The following letter is presented for illustrative purposes only and is not required by professional standards. Date] ABC Enterprises [Address] You have given your consent to allow [name of successor CPA ? rm], as successor independent auditors for ABC Enterprises (ABC), access to our working papers for our audit of the December 31, 19X1, ? nancial statements of ABC. You also have given your consent to us to respond fully to [name of successor CPA ? rm] inquiries . You understand and agree that the review of our working papers is undertaken solely for the purpose of obtaining an understanding about ABC and certain information about our audit to assist [name of successor CPA ? m] in planning the audit of the December 31, 19X2, ? nancial statements of ABC. Please con? rm your agreement with the foregoing by signing and dating a copy of this letter and returning it to us. Attached is the form of the letter we will furnish [name of successor CPA ? rm] regarding the use of the working papers. Very truly yours, [Predecessor Auditor] By: ___________________________ Accepted: ABC Enterprises By: ___________________________ Date: _________________ AU  §315. 24 Communications Between Predecessor and Successor Auditors .25 161 Appendix B Illustrative Successor Auditor Acknowledgment Letter . Paragraph . 11, footnote 7, of this section states, â€Å"Before permitting access to the working papers, the predecessor auditor may wish to obtain a written c ommunication from the successor auditor regarding the use of the working papers. † The following letter is presented for illustrative purposes only and is not required by professional standards. [Successor Auditor] [Address] We have previously audited, in accordance with auditing standards generally accepted in the United States of America, the December 31, 20X1, ? nancial statements of ABC Enterprises (ABC). We rendered a report on those ? ancial statements and have not performed any audit procedures subsequent to the audit report date. In connection with your audit of ABC’s 20X2 ? nancial statements, you have requested access to our working papers prepared in connection with that audit. ABC has authorized our ? rm to allow you to review those working papers. Our audit, and the working papers prepared in connection therewith, of ABC’s ? nancial statements were not planned or conducted in contemplation of your review. Therefore, items of possible interest to you may not have been speci? cally addressed. Our use of professional judgment and the assessment of audit risk nd materiality for the purpose of our audit mean that matters may have existed that would have been assessed differently by you. We make no representation as to the suf? ciency or appropriateness of the information in our working papers for your purposes. We understand that the purpose of your review is to obtain information about ABC and our 19X1 audit results to assist you in planning your 19X2 audit of ABC. For that purpose only, we will provide you access to our working papers that relate to that objective. Upon request, we will provide copies of those working papers that provide factual information about ABC. You agree to subject any such copies or information otherwise derived from our working papers to your normal policy for retention of working papers and protection of con? dential client information. Furthermore, in the event of a third-party request for access to your working papers prepared in connection with your audits of ABC, you agree to obtain our permission before voluntarily allowing any such access to our working papers or information otherwise derived from our working papers, and to obtain on our behalf any releases that you obtain from such third party. You agree to advise us promptly and provide us a copy of any subpoena, summons, or other court order for access to your working papers that include copies of our working papers or information otherwise derived therefrom. Please con? rm your agreement with the foregoing by signing and dating a copy of this letter and returning it to us. AU  §315. 25 162 Very truly yours, [Predecessor Auditor] The Standards of Field Work By: ___________________________ Accepted: [Successor Auditor] By: ___________________________ Date: __________________ Even with the client’s consent, access to the predecessor auditor’s working papers may still be limited. Experience has shown that the predecessor auditor may be willing to grant broader access if given additional assurance concerning the use of the working papers. Accordingly, the successor auditor might consider agreeing to the following limitations on the review of the predecessor auditor’s working papers in order to obtain broader access: †¢ †¢ †¢ The successor auditor will not comment, orally or in writing, to anyone as a result of the review as to whether the predecessor auditor’s engagement was performed in accordance with generally accepted auditing standards. The successor auditor will not provide expert testimony or litigation support services or otherwise accept an engagement to comment on issues relating to the quality of the predecessor auditor’s audit. The successor auditor will not use the audit procedures or results thereof documented in the predecessor auditor’s working papers as audit evidence in rendering an opinion on the 19X2 ? nancial statements of ABC Enterprises, except as contemplated in Statement on Auditing Standards No. 84. The following paragraph illustrates the above: Because your review of our working papers is undertaken solely for the purpose described above and may not entail a review of all our working papers, you agree that (1) the information obtained from the review will not be used by you for any other purpose, (2) you will not comment, orally or in writing, to anyone as a result of that review as to whether our audit was performed in accordance with generally accepted auditing standards, (3) you will not provide expert testimony or litigation support services or otherwise accept an engagement to comment on issues relating to the quality of our audit, and (4) you will not use the audit procedures or results thereof documented in our working papers as audit evidence in rendering your opinion on the 19X2 ? nancial statements of ABC, except as contemplated in Statement on Auditing Standards No. 84. [Revised, October 2000, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 93. Revised, March 200 6, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] AU  §315. 25 How to cite Communications Between Predecessor and Successor Auditors, Papers

Lexical Change In The Field Of Information Technology In The Spanish L

Lexical Change In The Field Of Information Technology In The Spanish Language The rise of information technology is the single most important technological development of the 20th century. It has revolutionised almost every facet of modern life. Areas as diverse as stock-holding, banking, publishing and personal communication have been transformed thanks to the computer. As a result, computer jargon is one the fastest and widest-reaching areas of lexical change in Spanish, in that a whole new area of terminology has evolved. How has the Spanish language coped with this influx of new terms, for which a need had never previously existed? My main aim in this essay is to give a general survey of common (and some less common) computing terms in Spanish, firstly concerning hardware and software, and secondly concerning the Internet. I intend to analyse throughout the lexical processes involved. There are two main processes by which new words are being adopted into Spanish. Firstly, it has utilised the process of ?borrowing'. This means that it has adopted words from other languages, in this case, primarily from English. Secondly, it has used ?neologism'. This is where it has taken existing words and roots from its language stock, and altered them to endow them with new meanings. The more common of the two, in the sphere of information technology, is borrowing. Since the vast majority of technological development in this field takes place in the USA, the majority of technical vocabulary devised is in originally in English. Therefore, it takes a deliberate effort to hispanicise such terms. Although such efforts do take place, English terms do tend to ?catch on' earlier than their neologised Spanish counterparts, since technology is currently developing at such an incredible rate that Spanish often struggles to keep up. One of the areas in which Spanish language terms hold sway is in the names of the physical hardware of a computer system. For example, in Peninsular Spanish the term for a computer is ordenador, despite the existence of a word similar to its English counterpart. Other hardware terms derived from Spanish roots include teclado for keyboard (although this is not a new term, as it was used previously to refer to typewriter keybofer to typewriter keyboards) and impresora for printer. Both of these terms are bona-fide neologisms. Teclado is derived from the noun tecla, meaning key. Impresora is probably derived from the verb impresionar, meaning ?to leave an impression'. The suffix -or(a), which suggests functionality, has been added to the root of the verb impres-. When talking about hardware, we also see examples of ?loan translation' or ?calquing', whereby foreign terms are translated verbatim, giving an authentic Spanish term. For example, the English term ?mouse', itself a metaphorical neologism, is given in Spanish as rat?n, and hard disk is given as disco duro. (Floppy disks, on the other hand, are generally referred to as un floppy, despite the existence of terms such as disquete or disco flexible). A headline taken from the website of the highly respected Madrid-based daily newspaper, El Pa?s: (?Parlamentos, escuelas y hospitales instalan un software que interfiere la se?al de los tel?fonos m?viles para evitar la poluci?n sonora'. [Ciberpa?s, 25/1/2001]) highlights the dependence of borrowed words in the field of information technology. The Oxford Spanish-English dictionary informs us that the only equivalent English ?software' is the borrowed software. However, Fern?ndez Calvo's on-line terminology guide offers two alternatives: componente l?gico and programa. It is difficult to imagine however, either of these two terms becoming commonplace, the former being too long-winded, and the latter being too vague. Nevertheless, when software does appear in printed media, it is more often than not italicised. Clearly then, the word has not been fully assimilated into the Spanish vocabulary. (Interestingly, specific varieties of software tend to have neologised terms. ?Desktop publishi ng' is given as autoedici?n [note the use of the prefix auto- conveying the ?autonomous' nature of desktop publishing]. ?Spreadsheet' is translated as hoja de c?lculos, and ?word processing' as procesamiento de textos). The use of borrowed English terms is also evident in more recent developments in hardware. For example, scanner is rendered as esc?ner. Clearly, this has been adapted to suit Spanish spelling rules, which forbid an initial ?s' when followed by a