Tuesday, December 24, 2019

Communication Gap Between School And Home - 899 Words

Next, Mont-Cors explains how most parents of children who come fro Mexico may not have had education opportunities available for them. Which this caused a communication gap between school and home, since it was difficult to help their children adjust to the new school or help with their assignments (2008, Home literacy). Even though my parents had a descent education it was still a big issue for me because they didn’t know English, but they were able to help me in other subjects like science and math. Through out the years the educational system has been a shut door of opportunity for Chicanos, Black, Indians and other ethnic and cultural groups like Reynaldo Flores Macias mentions in his article Developing a Bilingual Culturally- Relevant Educational Programs for Chicanos. First of all, Chicanos are almost at the bottom of the educational ladder. He states, â€Å"They are less likely to finish high school, less likely to attend college and less likely to graduate when they get there.† I believe the educational ladder shouldn’t depend on the race, it should depend on how much the family’s income is. Some students don’t attend or graduate from college because they cant afford it, and even though there are scholarships and government money, for some reason they cant get that money or apply for it. From the novel The Bluest Eyes by Toni Morrison, he describes how Pecola, which is African American believes whiteness is beautiful and her own blackness is in herently ugly. Unlike her,Show MoreRelatedThe Home School Link Between Home And School1436 Words   |  6 PagesTHE HOME SCHOOL CONNECTION In order to improve the education of disadvantaged children, the existing gaps between home and school need to be addressed. There is a great deal of research evidence showing that home/school connections are beneficial to educational goals. Sanders (2008) reports that home/school partnerships contribute to higher student achievement, improved student behavior and attendance, and more positive school climates. DePlanty, et al. (2007) describe the findings of variousRead MoreFamily School Community Partnership ( Fsc Partnership )1543 Words   |  7 Pages Family-School-Community Partnership What is a partnership? According to www.merriam-webster.com, â€Å"partnership is a relationship resembling a partnership and usually involving close cooperation between parties having specified and joint rights and responsibilities† (accessed 9/14/16). The information provided in this paper will answer the following questions: What is a Family-School-Community Partnership (FSC partnership), what the framework for forming a partnership is, and who or what would benefitRead MoreThe Importance Of A Safe And Healthy Learning Environment1623 Words   |  7 Pageschildren in learning, daily routine practice, health needs including wellness, and to strengthen the gap between home and school. All of these goals are beneficial to the student as an individual learner. If a child is healthy and well, then they will be more likely to succeed inside the classroom. A child will also benefit from a tighter gap between home and school; this tighter gap caused by communication can lead a ch ild down the right path as they grow older. If a parent is supportive to the childRead More Parental Involvement Fosters Student Success Essay1277 Words   |  6 Pages One crucial element of parental involvement is effective communication between parents and teachers. Research show parents prefer to establish informal relationships with frequent open and non-judgmental exchanges with their childrens teachers (Eberly, Joshi, Konzal, 2005). Accordingly, this article is to explore key research-based recommendations for school administrators and teacher leaders to identify and overcome communication barriers with parents. Parental Involvement Fosters StudentRead MoreThe Future Of Black English And Its Academic Impact On African American Children1291 Words   |  6 Pagesin communication in any society, culture and organization. This medium of social interaction is universal and has been passed down for centuries as a legacy. Therefore, it is imperative that the purity of the language is kept within each framework of heritage. Culture also plays a very important role in the evolution of language. It is the foundation of social engagement and personal commitment. Verbal and non-verbal communication can help define the way in which intercultural communication is conductedRead MoreBackground And Introduction Of Kingsgrove High School875 Words   |  4 PagesBackground and Introduction Kingsgrove High School is a comprehensive, co-educational secondary public school in the Rockdale region. According to the data presented on the My School website, students are predominately from low socio-economic backgrounds with a below average school Index of Community Socio-Educational Advantage (ICSEA) of 988 (Myschool, 2014). Kingsgrove High School also has 85% of students with Language Backgrounds Other Than English (Myschool, 2014). More than half of the totalRead MoreRelationships Between Siblings And Siblings1286 Words   |  6 Pagescan last for ages. The communication between siblings can depend on various aspects. Communication between two people is important for the relationship to grow. Without communication, the relationship can have many problems and will not grow. Age difference, puberty, closeness, and early adulthood are aspects that have effects that could hinder or benefit communication between siblings. Age difference is one of the various aspects where it can hinder communication between siblings. Siblings areRead MoreChanging Demographics And Building Blocks Learning Center1080 Words   |  5 Pagespersonal communication, n.d.). The diversity at the elementary school level has about 40% white, black, 27%, Asian 20%, Hispanic, 13%, creating a diverse background (Data and Statistics for Hansvale County, Minnesota, personal communication, n.d.). Asian and Hispanic have the most dual language learners and the percentage of families speacking a second language at home has gone up from 9.25% in 2000 to 10.25% by 2015 (Data and Statistics for Hansvale County, Minnesota, personal communication, n.d.)Read MoreSpecial Education Laws And Regulations Project1468 Words   |  6 Pagesdeafness† (Friend, 2012). Children who are hearing impaired make up a small percentage of the students in the school system, and it is considered to be â€Å"low incidence† impairment. In fact, i n 2009, around 1.3 percent of school age children are considered to have some form of hearing impairment (Friend, 2012). Even though this represents a small number of the students in our public schools, it still includes students like Jason, who is a 9 year old fourth grade student who suffers from hearing lossRead MoreDistinguishing Generation Gaps1537 Words   |  7 Pagesgeneration gaps There are several ways to make distinctions between generations. For example, names are given to major groups and each generation sets its own trends and has its own cultural impact. Language Use Generations can be distinguished by the differences in their language use. The generation gap has created a parallel gap in language that can be difficult to communicate across. This issue is one visible throughout society, creating complications within day to day communication at home, in the

Monday, December 16, 2019

Baroque Agead Free Essays

Tu se’ morta is a piece sung by Orpheus accompanied by a basso continuo after he is told of Eurydice’s death. Orpheus wants to bring her back from Hell as he offers a distressed goodbye to the earth, sky and sun. The style of singing is simple and intended to bring a dramatic delivery to the audience. We will write a custom essay sample on Baroque Agead or any similar topic only for you Order Now The vocal line is rhythmically free and the phrases are more irregular. The song is flexible because it is suggesting a sad and passionate farewell to the person he loves. To express this farewell, the song reaches the climax several different times and then drops away. Dido’s Lament is also accompanied by a basso continuo and has a mournful setting as well. The song opens with a descending chromatic line, the ground bass, which is repeated eleven different times throughout the piece. Dido repeats â€Å"Remember Me† several times as well also reaches the highest note of the aria. The dynamics were constant and not notated and the tempi were slow and constant. The woman who sang the song portrays a haunting and sorrowful mood for the listener. The song comes to a conclusion with a descending violin melody which expresses the tragedy. There are several similarities in these pieces. One of the main similarities is that both songs give the listener a haunting, sorrowful, distressed and sad feeling. Although one song is expressing the sorrow of a loved one’s death and the other is expressing the tragedy of one’s fate; they both put off a sad vibe. They both at one point or another reach a climax and then drop, which keeps the listener entertained and interested in the song. Tu se’ morta and Dido’s Lament are both accompanied by a basso continuo. Last but not least, the texture of both of these pieces is homophonic. The main difference, in my opinion, is how different they sound from one another because one is sung by a female and the other by a male. The deep, powerful voice of Orpheus as he sung Tu se’ morta compared to the high, thrill voice of the female who sung Dido’s Lament puts a whole new outlook on the songs. Even though both songs give a haunting feeling to the listener just the fact that one is a female and the other is male changed the mood slightly. In my opinion, it is hard to point out many differences. All in all, both pieces were interesting. The intensity of both Tu Se’ Morta and Dido’s Lament were compelling and put the listener in the exact mood that they were portraying. Haunting, sorrowful, sad and depressed was the mood I felt after listening to both. Personally, Dido’s Lament was my favorite out of the two. Her chromatic notes which created tension and stress kept the song fascinating and the want to hear more. In conclusion, both pieces were wonderful, but Dido’ Lament was absolutely amazing to the ears! How to cite Baroque Agead, Essay examples

Sunday, December 8, 2019

Accounting contagion of The case of Enron - Case Study

Question: Describe about the Accounting contagion of The case of Enron? Answer: Introduction The independence of the auditor refers to the freedom possessed by the internal or the external auditors from the parties which generally ahs a financial interest in the business which is being audited. In order to ensure an independent audit process it is essential that exists a proper amount of integrity and a purposive approach (Schilder, 1994). The entire concept of auditor implies that the work of the auditor us done in a free and purposeful manner. Independence of the internal auditor includes freedom from those parties who might be in a problem with the actual result of the audit (Monroe, 2002). With regard to independence of the external auditor it should be noted that the independence of the auditors in this case refers to the freedom from those parties that have issues if the results are published in the financial statements of the company (Blay and Geiger, 2012). The primary objective of auditing lies in the improvement of the reliability of the financial statements that provides for the written and rational assurance from an independent source that the statements given are honestly made and they are according to the credential standard (Dowler, n.d.). In order to meet this objective it is essential that the auditors do not get influenced by the third parties or by the directors or the managers of the company or have conflicting interests (Steinhoff, 2002). This arises under the circumstances when the auditor himself or herself possesses shares in the company. Along with competence in technicality independence of the auditors is also very important so that the credibility of the audit opinion is established. The Initial Framework The scandal with regard to Enron which got revealed in the year 2001 had led to the fall of one of the largest American energy company as a result of bankruptcy. This company was based in Houston, Texas and it also lead to the dissolution of one of the biggest audit and accounting company, Arthur Anderson. The Enron scandal is primarily known for two reasons. Firstly this had led to one of the biggest bankruptcy reorganization in the history of America and secondly, it was also one of the biggest audit failures of all times. During the 1990s, this company was considered to be one of the most innovative companies in the world. The company concentrated in building various power plants and also operated gas lines. However later it was observed that Enron become better known for their exclusive trading businesses. Enron purchased and sold gas and electric futures and along with that it also created fresh markets for some of the oddball goods such as internet bandwidth, advertisers broadcast time and weather futures (Prebble, 2010). With the growth of the trading business, the focus of the company shifted from the fixed assets to the more intangible properties such as the contract rights for the goods etc. Some of the fundamental elements such as budgetary were neglected (Dembinski, 2006). There did not exist any integrated plan for the company as a result of which the company gradually modified from operational purpose to investment purposes. Neither the management nor the auditors were ready for this sort of a transformation and as a result they could not identify the risks. On the other hand Arthur Andersen was one of the most well known accounting and auditing firm in the world. They had a great variety of clients that included a number of famous companies such as Enron and WorldCom. Enron happened to be the second largest client of the company. The Fall of Enron Researcher on this case had held that one of the primary reasons for the downfall of the company was the absence of truth and honesty amongst the management. The seniors in the company thought that it is essential for the company to be at the top in every department and also they would protect the reputation of the company as the most thriving executives in the country. The primary duty was to provide good faith and full exposure (Bixby, 2003). However, there is no such proof that states that the CEO of the company had previously told the employees about the rising of the stock and the eventual selling of the stock. Additionally, the employees also could not know of the stock sale which generally happens in other cases (Fusaro and Miller, 2002). When the investigation was conducted relating to the bankruptcy of the company it was then that the shareholders learnt of the selling of the stock. It needs to be mentioned that Arthur Anderson was the auditor as well as the consultant for Enron. The case for bankruptcy for Enron was filed under Chapter 11 and this allowed the company to reorganize the company and it was a kind of protection from the creditors. When the investigation was carried on Enron attempted to recover the business by revolving of some of the assets. Later gradually the discrepancies with regard to the irregularities in accounting came up that resulted in the shift of attention from Enron to the auditing firm Anderson. Anderson came under scrutiny primarily as a result of the supposed accounting errors along with the auditing role that the company played and this gave rise a lot of controversies relating to the effect of the reputation of the auditor on the market price of the clients in case of any failure by the auditor (Krishnamurthy, Zhou and Zhou, n.d.). As a result of this scandal the reputation of the auditing company Anderson was under scrutiny. Analysis of the case The proper examination of the case shows that when circumstances are such that the officials of the company, the external auditors, the bankers or the legal counsels are surrounded with greed and absence of ethics it so happens that it becomes extremely impossible to prevent the financial loss for the company including the loss of the employees, creditors and shareholders. Nevertheless, it should be noted that the company did not omit any serious crime (Bierman, 2008). The primary mistake of the company was that it misled the others and could not interpret the financial position. In accordance to the laws of United States, misrepresentation or misleading action is not considered as a crime. Enron has committed a fraud and this was a crime under the United States laws (Li, 2010). However it must be noted that it is not easy to prove the criminal intention to defraud. The auditing company Arthur Anderson was held guilty of obstructing justice since they had attempted to destroy the possible proofs of the fraud of the company by removing or destroying the related documents even after knowing that those documents can be used for the investigation department. Some of the officials of the company were charged under major sections and some of them pleaded guilty to the crimes such as misleading of financial reports. There existed no idea of ethical conduct within any one of the two companies. It is evident from their conduct that the companies have conducted breach of ethics. Ethics are related to a number of issues such as that of law, banking and other financial professions. Ethical issues however do not come under the ambit of criminal law and they happen to be totally different issue (Akhigbe, Madura and Martin, 2005). Some of the primary mistakes that were conducted by the companies of Enron and Arthur were that firstly, the companies observed GAAP as rules and not as principles. Secondly, the GAAP was interpreted in a more insistent manner. Thirdly, the companies did not take into account the basics of GAAP that is the fairness principle and fourthly both the companies neglected the precedents that fairness should be emphasized on regarding the rules and that the economic substances should be stressed more than the legal form. Issues with regard to financial reporting Some of the major issues with regard to the financial reporting in this scandal of Enron were firstly that the company failed to consolidate the entities. It also selectively used the equity ways for accounting and it failed to remove the effect of the transactions among the entities. Secondly, Enron had not reported the debts in the balance sheet. As a result of great collaborations with the important banks money was borrowed through indirect or direct guarantees from the company. The cash gained would be beneficial for the company but it was not transferred to the company. Also these debts were not reported in the financial reports. Further there were many investments made by Enron which were reported in accordance to the equity method. These companies were the investments were made were not SPEs. However when the investments ran into losses they were switched to SPEs and so these losses could not be reflected. Further the company did not report the SPEs on this method of equity and hence the losses were not reported (Baker and Hayes, 2004). According to the regulations of the GAAP it is essential that equity method in accounting is used and that the result of the dealings with the SPEs and Enron be removed. Even though Enron had used the method of accounting selectively it did not remove the effect of the transactions from SPEs and Enron. Auditing Rules in United States The laws that govern the auditing in the country is Generally Accepted Auditing Standards (GAAS). Till the year 2002 the auditing was entirely self regulated in the country. The standards and regulations were provided under the Auditing Standards Board. This was a technical board that was a part of the AICPA. Moreover, compulsory reviews were conducted for all the firms in auditing with the members of AIPCA that is directed by the Division of Firms by the AICPA and conducted by the AIPCA members. In the year 2002 as a result of the increasing number of scandals with regard to the financial and auditing reports, the country adopted the Sarbanes-Oxley Act. The act provides for the creation of the Public Companies Accounting Oversight Board for the purpose of establishing proper standards for auditing that is approved by the SEC and for supervising the quality of the work done by the firms involved in auditing. Hence it can be stated that auditing of the public trading companies are presently regulated by the federal government of the country (Mayhew, Schatzberg and Sevcik, n.d.). Conclusion The above case is an excellent example of the failures in auditing primarily due to the lack of independence of the auditor. In this case the problems with the independence of the auditors are very clear. It is the duty of the auditors to inform the client of the accounts for their money. In the contemporary times it is observed that the companies are in the rush to report increasing gains and the markets and keeping a close watch to punish companies that do not and this further increases the pressure for independence of the audit so that the investors are well aware of the financial statements of the companies (Weirich, Pearson and Churyk, 2010). With regard to the Enron Case it must be noted that the auditing company Anderson was given lot of luxuries by Enron. They were given a permanent place in the Enron office; they shared office birthdays and lunch parties with the Enron Colleagues. Further in most cases Anderson employees were hired by Enron. Hence all these activities tend to have an adverse effect on the independence of the auditor (Lehman, 2007). It is a known fact that the independence of the auditor is important. However, question still remains that how this independence can be ensured without restraining the other activities. These recent auditing failures are enough evidence of the changes required in auditing. Moreover, there also exists some more problems relating to these such as connecting the fees of the auditor with the consulting fees and that seems to be a very common conflict. These kinds of arrangements should be made illegal. Therefore it is evident that the in order to make auditing an independent area it is important that proper regulations are brought forward that restricts any interference into auditing. References Akhigbe, A., Madura, J. and Martin, A. (2005). Accounting contagion: The case of Enron.J Econ Finan, 29(2), pp.187-202. Baker, C. and Hayes, R. (2004). Reflecting form over substance: the case of Enron Corp.Critical Perspectives on Accounting, 15(6-7), pp.767-785. Bierman, H. (2008).Accounting/finance lessons of Enron. Hackensack, N.J.: World Scientific. Bixby, M. (2003).The Enron/Arthur Andersen debacle. Upper Saddle River, N.J.: Pearson Education. Blay, A. and Geiger, M. (2012). Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions*.Contemporary Accounting Research, 30(2), pp.579-606. Dembinski, P. (2006).Enron and world finance. Basingstoke [England]: Palgrave Macmillan in association with the Observatoire de la Finance. Dowler, F. (n.d.).Auditing, Accounting and banking. London: Pitman. Fusaro, P. and Miller, R. (2002).What went wrong at Enron. Hoboken, N.J.: J. Wiley. Krishnamurthy, S., Zhou, J. and Zhou, N. (n.d.). Auditor Reputation, Auditor Independence and the Stock Market Reaction to Andersen's Clients.SSRN Journal. Lehman, C. (2007).Independent accounts. Amsterdam: Elsevier JAI. Li, Y. (2010). The Case Analysis of the Scandal of Enron.IJBM, 5(10). Mayhew, B., Schatzberg, J. and Sevcik, G. (n.d.). The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Independence.SSRN Journal. Monroe, G. (2002). Auditor Independence: Problems and Solutions.Australian Accounting Review, 12(28), pp.2-2. Prebble, L. (2010).Enron. London: A C Black. Schilder, A. (1994).Auditor independence. [Groningen, the Netherlands]: Wolters-Noordhoff. Steinhoff, J. (2002).Auditor independence. [Washington, D.C.]: U.S. General Accounting Office, Financial Management and Assurance. Weirich, T., Pearson, T. and Churyk, N. (2010).Accounting auditing research. Hoboken, NJ: Wiley.