Film Comparison Reservoir Dogs and the Killing

Directed by Stanley Kubrick and released in 1956, The Killing has resonated through the years as an influential and groundbreaking story of a botched bank robbery told through the eyes of each different characters point of view. The scenes are strategically organized out of order and lead the story through a maze of plot advancements. Quentin Tarantino’s Reservoir Dogs opened in October 1992 and draws many influences and themes from Kubrick’s film. The unorthodox arrangement of scenes accompanied by meticulously crafted development of character side stories can be seen in both features.Furthermore, these films subject matter both have to do with a planned heist gone awry resulting in the deaths of all but one character that is later apprehended by the authorities. The underlying themes also mirror one another quite seamlessly especially when it comes to trust and character conduct. Each film does a fine job at gripping the audience in suspense until the final cut scene. In both films, there is the initial robbery plan that is presented to a small group of mostly thugs who don’t ask too many questions and would probably turn on one another in the blink of an eye.It becomes apparent quite soon into the opening of each film that something has gone or will go wrong at some point at the hands of a mole within the operation. Accidents, such as Reservoir Dogs failed robbery attempt itself, happen within both plots to make the stories move forward at a jarring rate. Each of the film’s directors were able to take away any and all comprehension of time outside of the movie experience and replace it with edge of your seat, non-linear plot installations. Above all, the distinct and groundbreaking writing from both films is what creates the sense of hyperrealism seen within both features.The language and direction used in Tarantino’s movie pays homage to early film noir classics as well as films such as Martin Scorsese’s Mean Street s and even The Killing itself. The themes found in The Killing can also be found quite easily within Reservoir Dogs as well. Stanley Kubrick’s film was released in the mid 1950’s and has underlying tones that were most likely derived from the uneasiness of the nation at that time. Who to trust remains to be a big theme in the movie, especially after the group finds out that there is a snitch among the ranks.Reservoir Dogs plays off of this same notion and really makes an unapologetic example of how no one can be trusted, even when you truly believe in them. The Killing goes as far as to imply that, in the case of the window teller and his greedy wife, men should not trust women, especially when it comes to the subject of potential money in the pocket. They send out the message that you can only trust one person and one person only: yourself. The eternal excuse that money cannot provide happiness becomes a recurring theme in both films.Another theme seen in each movie s uggests the idea that violence creates nothing but negativity and eventual downfall. Considering the fact that nearly every main character in both films perishes by the end, just goes to show the theme that tells us how violence met with more violence can only result in misery. There are many similarities between each of these films. Quentin Tarantino candidly speaks about how he wanted to create his own version of The Killing, and how he did exactly that with Reservoir Dogs.The pervasive amount of violence found in both films also becomes noteworthy when looking for parallels between the two. Reservoir Dogs is violent in many more scenes than The Killing and is also filled with much coarser language, but the sustained violence that occurs during the final 25 minutes of The Killing must certainly have been something seldom seen by the public in the time of its release, especially the graphic bullet wounds seen in the faces of several fallen characters.In both films, violence is some thing that each character uses in order to get by, but by the end of each feature most of the characters have perished at the hands of someone else. This goes to show that even though the characters were intrinsically geared toward violence, they met their respective downfalls due to their own violent or dubious actions.

ICT in Organisations Essay

Introduction In the Graduate School of Education they use many different types of computers for many different things. Some staff will use their computers for typing long documents or letters; others may use them for creating PowerPoint presentations for lectures. In most organisations people will use their computers for similar things, but this isn’t the case in a university. Server Hardware There are a number of servers, and these all do different jobs. Each server is allocated a name, and this is unique over the whole campus. Most of the main file servers are held within the computer centre. This allows them to rectify any problems that may arise if a server fails. All of the main servers work on dual hardware, and are hot swappable. This means that if one processor fails, or if one Random Access Memory slot fails, they are able to replace it, without any down time. The only time the server would go down would be in the case of a Power Supply Unit failing, and this can be fixed in a matter of minutes. In the computer centre all the computers are connected to a UPS and surge protection, in the form of sockets around the centre. The surge protection will stop computer components being damaged due to a spike on the national grid, and the UPS will take over if there is a power cut. The UPS can provide power to the servers in the computer centre for a considerable amount of time. The smaller servers all have a small UPS, and these are configured to shut the server down if the power is off for any longer than 10 minutes. This means that all unsaved files are saved to the hard disk. In the Graduate School of Education there are 4 small servers, and these all do different jobs. There are 2 domain controllers. The primary one is called Charlie and the backup is called Bravo. There are also 2 Macintosh database servers. One is a Mac G3 and the other is a PowerMac. In the main computer centre there are too many servers to mention here, and they are not all related to the Graduate School of Education. The ones they would use are the Student record server and the Library server. Both of these servers run on a telnet server (on port 23), and this allows secure access to them from inside the campus. Domain Controllers All departments in the university have their own domain controllers. Domain controllers are usually rented or let to people by domain name hosting companies. This sometimes has an advantage, if anything goes wrong, their technical support staff will rectify the problem, but in a university there are plenty of qualified people that can work with domain controllers. Because all the domain controllers are kept on campus, if JANET was to go down for some reason, for example, the cable was dug up; all the university domains would still work. So, a clumsy fore person does not check that the area they will be digging in is clear of cables, and they begin work. They hit the fibre optic cable and the university’s Internet connection goes down. They will still be able to go to any of the university domains, for example, http://www.edu.qub.ac.uk or http://www.qub.ac.uk. The university network is fairly self reliant in this way. A domain controller does not have to be a very fast or powerful machine, but it is usually just a normal server. Here is a rough idea of the hardware and price used in the domain controller: Hardware Name Cost Full Description File Server Case à ¯Ã‚ ¿Ã‚ ½125.00 Top of Form Lian Li PC 71 Aluminium Full-TowerBottom of Form Power Supply (High Power Output) à ¯Ã‚ ¿Ã‚ ½83.90 Top of Form Antec TruePower 550W PSUBottom of Form Motherboard à ¯Ã‚ ¿Ã‚ ½36.50 Top of Form Asus P4S533-MX (Socket 478) Micro ATX MotherboardBottom of Form UPS à ¯Ã‚ ¿Ã‚ ½314.75 Top of Form APC Smart-UPS 1500 USB/RS-232Bottom of Form RAM 512MB à ¯Ã‚ ¿Ã‚ ½74.00 Top of Form Crucial 512MB DDR PC2700 CAS 2.5Bottom of Form 2 Case Fans à ¯Ã‚ ¿Ã‚ ½12.00 Top of Form Delta 60mm FanBottom of Form CPU Heat Sink and Fan à ¯Ã‚ ¿Ã‚ ½24.50 Top of Form Salman CNPS7000-AlCu Ultra Quiet CPU CoolerBottom of Form 40GB High Speed Hard Disk à ¯Ã‚ ¿Ã‚ ½36.00 Top of Form IBM/Hitachi Deskstar 7K250 40GBBottom of Form Ultrium Backup System à ¯Ã‚ ¿Ã‚ ½3,416.79 Hewlett Packard StorageWorks Ultrium 460i Pentium 4 Processor à ¯Ã‚ ¿Ã‚ ½625.00 Top of Form Intel Pentium 4 3.2GHz (800FSB) with HT Technology Extreme EditionBottom of Form Heat Sink Compound (High Quality) à ¯Ã‚ ¿Ã‚ ½3.90 Top of Form Arctic Silver III Thermal Compound (3g)Bottom of Form Total à ¯Ã‚ ¿Ã‚ ½4,752.34 Graphics card, monitor and other peripherals can be salvaged from older machines As you can see from the about table, even the simplest server can cost a lot of money, the most expensive part of the server is the Uninterruptible Power Supply, but this would not need to be purchased every time a new server is bought. Database Servers The database servers hold information on different things in the department. The graduate school of education use them for holding information on students and staff, like addresses and telephone numbers. It is much more effective than using paper to hold data. The database servers are Macintosh. They are often seen as expensive, useless machines, but the Macintosh computers are much more powerful than a conventional PC, and their main drawback is that it is difficult to obtain software for them, and no pc software is compatible with them. Networking The university network is quite a big system, and could probably be described as a Wide Area Network, because of its size, although it is really just a very large Local Area Network. Here is a small network diagram showing how the Queens’ Network works. Hopefully from this very simple diagram you can see how big the university really is, and how much it costs for electricity alone every year. Between all the universities in the United Kingdom there is a shared Internet connection. This is a fibre optic system. There is a slight difference between using a fibre and using copper cables. One small fibre can carry up to 1,900 phone calls. This is quite a big difference compared to 30 over one copper cable. This means that the computer users in the University will have very fast Internet access, and between other universities, it can be possible to download a full CD’s worth of data (700MB) in around 10 seconds, and that isn’t with just one user using the network at that time. The speed of JANET is quite hard to measure with complete accuracy, and it is changing in speed every day. Between departments there are also fibre optic cables, as this allows more data to be transferred. Once you get into a department the fibre is brought into a hub, and from the hub to each computer you have a copper cable. This is maybe not the most efficient way, but it is much cheaper than having a fibre optic system the whole way around the department. Looking at the diagram above you will see that the Graduate School of Education is a small part of the university network. Here is a slightly more detailed diagram of the network in this particular section: The network is too large to show in much more detail than shown above. There are roughly 150 computers in this one department alone, and across campus there is anything between 2000-6000 computers connected to the network. They are all connected centrally at the main Queens’ hub, so from anywhere on campus you can find a route to anywhere else. Also, if for some reason the main hub failed, departments would still be able to send files to each other, as long as it did not need to leave the department. Workstations and Software Because the department is large, it may be difficult to find two computers that are the same in hardware specification. Generally they are all normal, domestic computers, although the computer lab has desktop cases instead of ATX, This does not really affect how they work. Data can be shared between all the computers using the public directories, although only staffs have access to these. All computers are connected to the network using 3Com network cards, running on 10 Mega bits / second. This is the only real speed limitation of the network. All workstations have the Microsoft Office Suite which is part of the Microsoft Office Campus Agreement, and FrontPage and Publisher have a separate license for certain departments, as these are not part of the campus agreement as a whole. They also have a copy of Symantec Antivirus, which is updated through the Symantec server, and this provides up to date virus protection. Staff have access to Adobe PageMaker 6.5 and Macromedia Dreamweaver. Software Specification Here is a more detailed look at the different software that the School of Education use. * Microsoft Word – This has many uses. Some staff may use it to type letters and notices; some may use it for typing assignments or taking minutes from a meeting; students may use it for its desktop publishing ability or for typing up coursework/essays. * Microsoft Excel – This is Microsoft’s spreadsheet software and is used in many ways also. Some staff may use it to keep track of students’ progress; some may use it to keep track of outgoing and incoming money; students may use it to create graphs. * Microsoft PowerPoint – This can be used for many things as well. Some lecturers would use it for creating transparencies for lectures, but in this high-tech age it would be more likely for them to use it in conjunction with a digital projector. There are a number of these available to staff during the day. Students could sometimes use it for revision purposes, or for slide shows in class participation exercises. * Microsoft Publisher – This is used for desktop publishing and creating transparencies for lectures. * Microsoft FrontPage – This is Microsoft’s web design software. It is often used by many professional designers, but does not really have a use in the education department. * Microsoft Access – This is Microsoft’s database package, and it is very versatile. It can be used to create macros so that on a click of a button you can enter large amounts of data into a database or delete old records. The macros are easy to program using Microsoft Visual BASIC. * Macromedia Dreamweaver – This is professional web design software used by many top end professionals. It has the capability to write many different programming languages used on web servers. Examples of these are JavaScript and PHP. It also has very good Cascading Style Sheet and Hyper Text Mark-up Language capabilities. * Adobe PageMaker – This is professional desktop publishing software. Many members of staff use it to create professional looking signs and posters, and is often similar to the software used by large businesses to create flyers. Many larger businesses may have their own database software written for them. Many companies like Northbrook Technologies write these programs especially for them. It can cost thousands to get that kind of software written. They often use many different programming languages, usually C++, which is very advanced and can take years to learn. As the university does not have many departments that do exactly the same thing, database software designed just for the university would cost too much, and probably push student fees up quite a considerable amount. Often Microsoft Access is more than enough to fulfil the needs of the departments requiring databases. Other Hardware There are many different hardware devices in the university. The most expensive would probably be the digital cameras and projectors, and these may take some time to replace if they are damaged. The cheaper devices like mice, keyboards and disk drives are easily replaced, and there are many spares in the university. There are many different types of printers available, usually mono colour laser printers and colour ink jets, but there are some colour laser printers available. Printer cartridges are replaced when needed, and are purchased with discount, as they are in very large numbers. Scanners are available in computer rooms for student use.

Hangover Movie Review

I haven't laughed this hard at a movie in a long time. When I saw this movie in theater for the first time I came out with my face hurting I was laughing so much. Everything about this movie just clicked. Perfect cast with great chemistry, great direction, great music, and most importantly a fun script with hilarious dialogue and characters. The movie starts where its two days before Doug’s wedding, himself and his three friends drive to Las Vegas for a crazy bachelor party they'll never forget. But, in fact, when the three groomsmen wake up the next morning, they can't remember a thing. For some reason, they find a tiger in the bathroom, and a six-month-old baby in the closet of their suite at Caesars Palace. The one thing they can't find is Doug, the groom. With no clue as to what happened that night and little time to spare, the three of them must retrace their steps and all their bad decisions in order to figure out where things went wrong and hopefully get Doug back to L. A. in time to walk down the aisle. The four main actors in this movie are; Bradley Cooper as Phil Wenneck, the groom's best friend, a school teacher who is bored with married life. Ed Helms as Dr. Stuart â€Å"Stu† Price, a dentist stuck in a bad relationship, friend of the groom. Zach Galifianakis as Alan Garner, the socially awkward, soon to be brother-in-law of the groom, and Justin Bartha as Doug Billings, the soon-to-be groom. I personally think that they all did a great job acting out their characters personality and made everything work quite smooth. The movie followed a regular predictable story line, it was very easy for me to predict what was going to happen next. It was very easy to watch the lighting was perfect, and the director, Todd Phillips did a great job with all the shots. The movies music was composed by Christopher Beck. The movie had a few featured artists in this film, such as Kanye West, The Donnas, Usher, T. I. , Mickey Avalon and The Dan Band. For the closing credits the song â€Å"Right Round† by Flo Rida was played. The Hangover might not appeal to those seeking a more disciplined, focused comedy, but the film represents the best of what comedy can provide — pure, unadulterated, slaphappy entertainment. And there's nothing wrong with that.

HW Assignment Example | Topics and Well Written Essays - 250 words - 10

HW - Assignment Example During his chase, he comes upon a damsel who is later revealed to be a Ghuleh. The Prince fears for his life upon this revelation and as advised by Ghuleh, prays to God for mercy and protection. Consequently, Ghuleh leaves and the Prince later reports the Wezir to the King. Upon hearing the whole story, the King orders that the minister be put to death. But, the minister or the Wezir is very envious and attempts to turn the King against his favourite Sage Duban who is a very wise man. The Wezir claims that if the King continues to trust Duban, he will be fatally poisoned by him. The King becomes convinced of Duban’s alleged treachery. He orders that in place of the Wezir, Duban should be beheaded the next day. Duban tried to plead for his life, but to no avail. So, he seeks revenge by giving a very valuable book to the King as the last gift in which all the leaves are poisoned. The next day, Duban is executed and the King also dies later when he goes through the book given to him. Before dying, he realizes that he has paid the price for betraying one of his most loyal men. The King desired unjust destruction, so God destroyed

Reform American History Essay Example | Topics and Well Written Essays - 250 words

Reform American History - Essay Example White mainstream population promoted racial discrimination through the deliberate use of power politics. The African slaves brought from Africa by the European colonizer to work on fields in America later became an intrinsic part of American society. They were victimized because they were poor, non-white and believed to be racially inferior to the whites. The American War of Independence in 1789 was a landmark event that brought into being the United States of America, world’s greatest democratic state. The first President of America, Abraham Lincoln who issued ‘Emancipation Proclamation’ for slaves that served as a catalyst for ending the tradition of slavery. Abolition movement was significant for myriad reasons. One of the most important factors was to end the enslavement of African people and to stop the exploitation of local people and local resources by the colonial rulers in America. The American Revolution became the major propellant that gave huge thrust to the abolition movement. While the institution of slavery per se ceased with the emancipation proclamation in 1863, but it was the Civil Rights Act of 1964 that brought in a new era of hope, opportunities, and empowerment for the blacks in America. It ensured equal rights and equal opportunities for all across race and gender. Harris, Chapman, and McKenzie (2005) strongly assert that today blacks have significant influence in the legislative outcome. Indeed, President Obama is a scintillating example of equality across race and color.

The Ethics of living Jim Crow and Euripides Essay

The Ethics of living Jim Crow and Euripides - Essay Example They fought with weapons such as cedar poles while hiding behind trees. That war was taken a notch higher when the white boys started using broken bottles in their warfare, which resulted in Wright getting an injury on the head (Wright 289). As Wright becomes elderly, he is forced to look for a job and the only place he can get one is from white people. His whole experience of working for white people is not smooth since he comes across hostile white people. In some jobs, he is forced to leave since he is tortured and in others he adapts by applying tactics from past experiences (Wright 292). The point of this autobiography is the exemplification of the various survival skills Wright employed as a Negron in a Whiteman environment. Wright learnt how to get what he wanted from a hostile environment and people by applying tactics and strategies which he had learnt the hard way (Wright 298). Medea is a play by Euripides, and its context is based in Corinth. Medea got married to Jason after betraying his father, and they ended up getting two children. The initial stages of the play depict that Jason has changed his mind and wants to marry Creon’s daughter named Glause. At the same time, Jason has intentions of exiling his wife and two children from Corinth. Medea is to be thrown put of Corinth reason being that she is a sorcerer. Creon and Jason see Medea as someone who is clever and capable of fighting against oppression. They decide to exile her from the country, reason being, she is a sorcerer which means she is cleverer that men (Luschnig 10). The play is about Medea, a clever woman who is hated by most people around her. The play’s sole theme is on the issue of women oppression. In particular, Medea goes through injustice when Jason and Creon conspire to banish her out of the country. In the play, women are subjected to subjugation by their male counterparts. The play further shows that women are limited in terms of socializing

THE RELATIONSHIP BETWEEN CRIMES RATES AND GUN OWNERSHIP IN SAUDI Research Paper

THE RELATIONSHIP BETWEEN CRIMES RATES AND GUN OWNERSHIP IN SAUDI ARABIA - Research Paper Example udi Arabia is the reserves of Oil that the country possesses in a huge quantity, being the world’s second largest country in terms of reserves of oil. Saudi Arabia is a country that does not have a separate code of law because it follows the Islamic Shariah laws which are the strict code of conduct being followed in the country. Saudi Arab basically lies in a desert zone, covering about 80% of the Arabian Peninsula (Abir 1993) The culture of Saudi Arabia is strictly Islamic where there is a large majority of Muslims. Everyone is bound to pray 5 times a day, even forcefully if found on streets near mosques not praying. Non Islamic practices such as consumption of Alcohol are strictly forbidden and it is compulsory for women to wear ‘burqa/hijaab’ while they are not at homes. It is a regular practice for men to marry multiple times, more than twice and men are generally more dominant in Saudi Arabia. Capital punishment in Saudi Arabia is frequently observed and a few years back from now, it was quite famous that during prayer times, when all the shops in streets are open while people say their prayers, nobody dares to get involved in theft. In recent years however, the crime rate has increased in the country, the reasons for which will be observed later. Punishments such as amputation, beheading, lashing and death are imposed by courts of Saudi Arabia depending on crimes including murder, theft , rape, robbery or adultery. Saudi Arabia faces many social issues such as corruption, unemployment and extremism. The confusion lies in the fact that Saudi Arabia wants to become a modern country but does not want to leave its traditional Islamic culture and practices at the same time. Additionally, Saudi Arabia is also accused of financing terrorist operations throughout the world in the name of Jihad (Sacrifice for saving Islam and for God). Moreover, the National Society for Human Rights which is a human rights organization operating in and funded by Saudi Arabia

Book review of Black Like Me by John Howard Griffin Essay

Book review of Black Like Me by John Howard Griffin - Essay Example The book highlights the darkest moments in the history of US, where social justice to blacks was bare minimum. The author in the best manner elucidates the obstacles and the hardships that a black man undergoes. He not only highlights the cursed life of blacks but, also involves himself in a quest to discover his own identity. The racial oppression led to problems for the black people in US, in finding food and shelter, even the rest rooms through out the country which the black people were allowed to use as there was a great scarcity. There was discrimination in day to day affairs like travelling by bus, getting a cheque cashed and sitting on bus stand or park benches. Their residential areas were filthy, stinking and dark like ghettos. The social justice was conspicuous from the behavior of each race in another's company. A white used to receive respect and courtesy from the whites only, whereas they were always formidable from the behavior of blacks, always suspicious of their actions; whereas, blacks were looked upon with animosity and hostility. The blacks were generous with each other. Where Griffin mentions all the bad sides, he also mentions examples of P.D East and construction worker from Alabama - the whites and the blacks like Sterling Williams (who helped him in his transformation, made him learn the etiquettes, the style and the mannerism of the blacks) and the mill worker who proved that human kindness and generosity cannot be overshadowed by the evils of racism. The book addresses the sociological issues and concerns related to racism and sexism. The book points out how African Americans were a stereotyped because almost majority of the Americans had no knowledge of their culture. Black men were subordinated because white believed that blacks were sexually perverse. The book provides a very sentimental and heart rendering approach to the sufferings of the black people in American South. It touches the heart directly because the events are unfolded by a white man himself, who experienced the troubles of the blacks by under covering himself as a black man. It was a quest for the author to see how blacks struggled. The author left his family and friends and lived under cover for whole six weeks, travelling from Texas to Mississippi, Alabama, Louisiana and Georgia. The author tells how he started off with his transition from a white to black; the most interesting part, because this is his quest for search of an identity. He starts to make friends with black people and one of his very first mates was a shoe shining man, Sterling Williams; living amongst black, the author starts to realize what these men in Atlanta have been through to come so far. He ends the book on a worrying note that the time will come when blacks will come haunting the American white racists, for all the cruel and the deadly treatment they have done to blacks. John Howard Griffin's social experiment of converting into a black man, proved to be a success; it was a contribution of his efforts as a white man to bring to front the relentless efforts of blacks to be recognized how badly they have been treated. His guise for putting himself into shoes

Data warehouse Essay Example | Topics and Well Written Essays - 500 words

Data warehouse - Essay Example From a succinct summarization to probable benefits and the gist of the books’ content, the paper is more like an abstract or preview of the books than a research or analytic paper. As such, the paper do not come in handy and useful for people who wish to gain deeper insights into information systems and their implications in business scenarios. For this purpose, they can get well informed through the books mentioned in the paper. Regarding the books reviewed, it can be said that they are reliable and must be containing valuable material on data mining, CRM (Customer Relationship Management), IT and BPR (Business process reengineering). The publication houses of these books are McGraw Hill and Prentice Hall which itself signify quality and authenticity of the content. The author has also reviewed contemporary books which show that the author keeps in touch with the latest know-how of the business market. The paper definitely is a very good descriptive piece in terms of definiti on and concept building. Benefits are properly defined and explained of each scenario but the author lacks in adopting a critical approach to review and delivers mostly positives of all.

Romantic and Neoclassic artwork Essay Example | Topics and Well Written Essays - 250 words

Romantic and Neoclassic artwork - Essay Example While neoclassical artwork mainly focused on the Roman history with the elevation of Roman heroes and emphasis on rules and order, romantic artwork on the other hand arose during the age of passion gave the perception of being a reaction to the classical and the Neoclassical artwork which were contemplative in nature (Litvak 35). While neoclassical artwork was mainly identified from their classical themes with the use of archaeological settings and the use of classical costumes, romantic artwork was mainly identified by their bold and dramatic paintings with the main themes being on heroism, exoticism, individualism and increased nationalism. Consequently, it was evident that while neoclassical art was all about logic, reason and attempted objectivity, romantic art could be more associated with intuition, imagination and emotion, and mostly accepted subjectivity. And while romantic art bold and dramatic art characterized romantic art, neoclassical art was mainly characterized with po rtraits and paintings without

The domestic reforms of Alexander II Essay Example for Free

The domestic reforms of Alexander II Essay During Alexander IIs time on the throne he introduced many reforms that changed the face of Russia. Some historians argue that the Tsar wanted to prevent more drastic change and protect the autocracy, for example the main reform that the Tsar is remembered for, is the emancipation of the surfs. This can be seen as the single greatest liberating measure in the history of Europe and it also gave motivation to further reforms. However Alexander made a speech saying; It is better to abolish serfdom from above then to wait for the time when it begins to abolish itself from below this speech starts to question why the Tsar was really instigating the reforms, it shows that he was very aware of the feeling of unrest among the peasants, and as they made up 80% of the Russian population, the Tsar felt it would be wise to improve their situation and as a result this would strengthen Russia as a whole. This can therefore be seen as an act of the Tsar to keep control of his country and his seat in power. For that reason I feel that this shows that the main intention of this reform was to prevent any radical changes. Another reason why I feel that the emancipation of surfs was designed with the Tsars interest and fears of revolution at heart was when the serfs were freed, their landlords were given compensation for the loss of their land from the state. However the peasants were then forced to the make redemption payments to the Obshchina (community/village) over 49 years. In fact the peasants ended up with around 1/5 less land than before, due to the fact that they now had to pay for it. This showed that the Tsar did not create the reform solely for his people; he created it to help his economy and to prevent any radical change that may have been caused by an economic ruin. However some people argue that this was not his main intension in all reforms. For example they feel that the Military reforms were beneficial for the country, as it would help Russia defend itself. The Tsar divided the empire into different military districts each able to make its mobilisation more efficient. I feel that this was not a defence against radical change but in response to the resounding defeat suffered by Russia in the Crimean War (1856), and to an awareness of military advances implemented in other European countries. I also see the new judicial system that he created as a not have the prevention of change as its main intention, as I feel that it was very important for the surfs to be tried fairly which meant there was less corruption in the state. However some may see this reform as being guilty of having an underlying feeling that the Tsar was creating it so that the people were happy as they were now being tried fairly, therefore trying to prevent drastic change. However I feel that it is unfair to completely dismiss emancipation as some see it not as a reform that focused the Tsars sole desire to prevent any drastic change but as a reform that was designed to give freedom to a class that had before been denied any form of independence, to me this shows that not all reforms were designed by the Tsar to prevent drastic change. In conclusion I feel that Alexander IIs main intension in all of the reforms was to prevent more drastic change in Russia, as I feel that each of the reforms that he created have and underlying feeling that each was designed so that the autocracy benefited from it in some way, or so that there wouldnt be anything that could lead to any radical change like an revolution of some kind.

Health and Safety in Social Care Essay Example for Free

Health and Safety in Social Care Essay The mission : The prevention of death, injury and ill health to those at work and those affected by work activities. †¢ Shocking failures – it’s why we need to obey the law We know it’s an extremely important aspect of care. We know there’s been a lot of debate about how to improve it. We know there have been high-profile cases where it’s failed miserably. But do we really understand what safeguarding means on a day-to-day basis for everyone involved in providing or receiving care? And there’s been much discussion about whether ‘adults at significant risk’ is better. Sometimes there’s confusion between safeguarding and adult protection, which relates to investigation of abuse rather than it’s prevention. †¢ Health and social care workers – protecting the vulnerable The terminology can be an issue in itself. We now refer to ‘adults at risk’ after the Law Commission’s report on adult social care pointed out that the previously acceptable term ‘vulnerable adult’ could suggest that the cause of abuse was located with the victim, and didn’t place responsibility with the actions of others. The commission found that people saw the term as â€Å"stigmatising, dated, negative and disempowering†. †¢ Part of a system  Legislation, regulation and guidance are becoming clearer and more consistent, with the implementation of the Law Commission recommendations on adult protection and making safeguarding adult boards – which already exist in most local authorities – mandatory.But there’s still a lot to learn, not least about what constitutes a safeguarding issue and what relates to everyday management, staff practice, quality and safety. Without that clarity, people may worry about over-reacting or taking the wrong action.

Equity and trusts problem question answers

Equity and trusts problem question answers Equity and trusts problem question (1500 words) This scenario relates to the purported creation of a trust. We are told that Michael has said to his daughter that â€Å"I promise to transfer to you within the year certain property†. The first issue to determine is whether this is sufficient to create a trust. One of the principal requirements for the successful establishment of a trust is certainty, and in this instance, certainty of intention is relevant. Knight v Knight (1840) established that the â€Å"three certainties† must be present; certainty of intention, of subject matter, and of object. Also of relevance here is the equitable maxim that â€Å"equity look to intent, not form†. This means that it is not necessary for the declaration explicitly to include reference to the word â€Å"trust†. The fact that Michael does not refer to a â€Å"trust† does not, therefore, defeat the attempt to establish a trust. By way of example, in Paul v Constance (1977) the words â€Å"the money is as much yours as mine† in reference to deposits in a bank account were sufficient to create a trust. There is no requirement that the declaration be in writing either, unless the trust property is land. The second â€Å"certainty† that is required is certainty of subject matter. What is the trust property? In this instance, Michael has sought to create a trust over â€Å"certain property†. This will fail for evidential uncertainty; there is no clear specification of what the trust property is. Lord Hailsham indicated in his judgment in IRC v McMullen (1981) that the courts are generally reluctant to invalidate a trust for uncertainty of subject matter and will, where possible, apply a reasonable construction to the wording of the trust in order to make them valid. In this instance, however, there is no reasonable construction that could make this vague declaration sufficiently certain. Michael goes on, however, to specify this property as being his Cartier watch, his shares in ABC plc, the legacy he expected to receive from his uncle’s will, and Tranquil View, a freehold house. This, then, will meet the evidential certainty criteria. The next issue to consider is who the trustee is over each of the trust properties. Michael’s watch is a chattel. A trust only becomes fully constituted once the property is in the hands of the person properly bound to be the trustee. In this instance, the bank is holding his watch. The bank, then, becomes the trustee as soon as the declaration is made. In Milroy v Lord (1862), Turner LJ set out his famous three modes of making a gift; an outright transfer of the legal title to the property, a transfer of legal title of the property to a trustee to hold on trust, and a self-declaration of trust. As we have seen, Michael has transferred, by his declaration, the legal title to the watch to the bank. There is no delivery requirement as it is already in the bank’s possession. In relation to Michael’s shares in the public company, the Re Rose (1952) case is relevant. Another equitable maxim is that equity will not assist a volunteer, meaning that in order successfully to create the trust, Michael must have done everything possible to transfer the legal title to the trust property. In Re Rose, the Court of Appeal upheld a trust where the donor had done everything he was obliged to do to make the trust valid. In relation to the shares, Michael will have to execute a stock transfer form in order to create the trust. This principle was extended by Pennington v Waine (2002), although this still required the execution of a stock transfer form. Michael has also sought to create a trust over future property, his expected legacy from his uncle. This is a mere â€Å"expectancy† rather than a trust. Equity will only enforce this as a trust if some consideration was given for it, which does not appear to have been the case in this instance. It is a gratuitous assignment and is not therefore legally enforceable. Tailby v Official Receiver (1888) is authority for equity enforcing an imperfect transaction where consideration was given. In relation to the freehold house, a trust over real property can only be fully created in writing (unlike trusts over personalty). There will not be a properly constituted trust, then, over the property. Michael has also verbally promised to his mistress that she will have the freehold house. This is a case of donationes mortis cause, or deathbed gifts, which are made inter vivos. What distinguishes this from a deathbed gift, however, is that it is not conditional upon Michael’s death, as he says â€Å"whether I die or not†. Cain v Moon (1869) is authority for the fact that deathbed gifts must be in contemplation of death. He also gives his mistress the keys to the safe which contain the title deeds, and thus he has delivered to her the legal title, in essence. This is sufficient to create the trust although as mentioned this is not a donationes mortis causa. We come to Michael’s will which was validly created, and which takes effect upon his death. The  £200,000 trust to create a sports ground for the employees will be successful as it is sufficiently certain as to the trust objects (i.e. the beneficiaries). This is a trust for a purpose, and pure purpose trusts will be invalid, however. Equity will not recognise a trust to carry out a purpose as the benefits of carrying out a purpose cannot be localised to specific individuals (see Morice v Bishop of Durham (1804)). The trust for the purpose of erecting and maintaining a monument will be invalid following Re Endacott (1960) in which a gift of some  £20,000 was made â€Å"for the purpose of providing some useful memorial to myself†. This was invalid. The trust for the purpose of looking after his pet tortoise will be valid as an exception to the no purpose rule, following Pettingall v Pettingall (1842), in which a trust was valid for the purpose of looking after a horse . The gift for the purpose of educating his children is obviously no longer relevant so the trust property will revert to Michael’s estate. Finally, he leaves a legacy for the purpose of building a new clubhouse. Gifts to unincorporated associations were discussed in Conservative and Unionist Central Office v Burrell (1982), and the lacrosse club meets the criteria for an unincorporated association. Once the association is dissolved, the property which is held by the members of the association is not bona vacantia but there is no resulting trust because the property was held under a bare trust. The members can therefore distribute the property among themselves as they see fit. Precatory words are words of prayer or request in wills. The gift of Michael’s jewellery to Nileema is an example of this, and the case law suggests that these words are sufficient to create a trust, although in Lamb v Eames (1871) the Court of Appeal did not allow similar words to create a trust. The gift of the majority of his model soldiers may fail for conceptual uncertainty of subject matter following Palmer v Simmonds (1854). The cy pres doctrine preserves charitable trusts from failure, and strives to make the trust â€Å"as near as possible†. It is likely that the gift to the museum which has closed will be transferred to the Museum of Childhood which now holds the collection. The fund for charitable or benevolent works is a general charitable intention, following Buckley J’s analysis in Re Lysaght (1966). This is wholly charitable and will be valid under the provisions of the Charities Act 2006. The gift to his trustees is a power rather than a trust and will be valid following Re Douglas (1887). The gift of half his shares in ABC plc will be valid, as it is sufficiently certain to determine the property following Hunter v Moss (1994) provided it can be discerned which shares Michael was referring to. BIBLIOGRAPHY Statutes Charities Act 2006 Cases Cain v Moon [1896] 2 QB 283 Conservative and Unionist Central Office v Burrell [1982] 2 All ER 1 Hunter v Moss [1994] 3 All ER 215 IRC v McMullen [1981] AC 1 Knight v Knight (1840) 3 Beav 148 Lambe v Eames (1871) 6 Ch App 597 Milroy v Lord (1862) 4 De GF J 264 Morice v Bishop of Durham (1805) 10 Ves 522 Palmer v Simmonds (1854) 2 Drew 221 Paul v Constance [1977] 1 All ER 195 Pennington v Waine [2002] EWCA Civ 227 Pettingall v Pettingall (1842) 11 LJ Ch 176 Re Douglas (1887) 35 Ch D 472 Re Endacott [1960] Ch 232 Re Lysaght[1966] Ch 191 Re Rose [1952] Ch 499 Tailby v Official Receiver (1888) 13 App Cas 523 Secondary sources Martin, J.E. (2001) Modern Equity, 16th Edition (London: Sweet Maxwell) Pearce, R. and Stevens, J. (2006) The Law of Trusts and Equitable Obligations, 4th Edition (Oxford: OUP) Penner, J.E. (2004) The Law of Trusts, 4th Edition (London: LexisNexis)

Matthew C. Perry :: essays research papers

Matthew C. Perry was born in Newport, Rhode Island on April 10, 1794, the younger brother of another United States naval officer, Oliver Hazard Perry. Perry was an American naval officer who had seen action in the War of 1812 aboard the USS President, flagship of Stephen Decatur. He later helped found the country of Liberia in West Africa as a haven for free black Americans, and was given the task of "opening" Japan to diplomatic and commercial relations with the United States with the hope that U.S. sailors could receive better treatment in the process. Perry believed that "our people must naturally be drawn into the contest for empire." In 1852, he accepted command of the East India squadron in order to lead an expedition to Japan. The U.S. State Department directed him to negotiate a treaty of amity and commerce that would open Japan to relations in as full a range as possible. Perry prepared steadily for the formidable task of inducing Japan to negotiate a document favorable to the United States. In 1846, Japan had humiliated and expelled an American emissary, leading Perry to conclude that a resolute show of force would prove essential to the "opening" of Japan. He, therefore, shaped a small but powerful armada of four ships, including the steam-driven paddle wheelers Susquehanna and Mississippi. On July 8, 1853, Perry stormed into Edo (Tokyo) Bay, the steamers belching black smoke and appearing as "floating volcanoes" to the alarmed Japanese. Six days later, with great pomp and ceremony, Perry went ashore to the accompaniment of a naval band playing Hail Columbia! The Japanese resisted Perry's proposals and he temporarily withdrew from the country, promising to return to receive a reply to President Millard Fillmore's request for a treaty. On February 13, 1854, Perry returned with seven warships, three of them steam driven. He depearted on March 8th with even greater enthusiasm than the year before, this time accompanied by three armed naval bands playing The Star Spangled Banner. To impress the Japanese with American technological and military might, he exhibited a quarter-scale steam locomotive with tracks, a telegraph apparatus designed by Samuel Morse, a daguerreotype camera, and an illustrated history of the Mexican War, featuring the American naval bombardmen t of Veracruz. The Japanese yielded, and on March 31, 1854, they signed the Treaty of Kanagawa. These agreements promised safe repatriation of shipwrecked American seamen, opened ports as coal and supply stations, and established American consular privileges at these ports, and granted most-favored-nation trading status to the United States.

Depression and Antidepressants Essay -- Biology Essays Research Papers

Depression and Antidepressants I am quite fascinated by generalized control mechanisms and the role they play in the nervous system. I am also quite curious about the relationship between different generalized control mechanisms. The concept of mood and depression in particular have always interested me. I have always wondered what actually causes depression. Why can some people be in a perfectly good mood one day and then less than a week later start exhibiting the signs of clinical depression? I have always been curious about the role that experience and chemical imbalances play in depression and other mood disorders. I donUt totally understand how chemical depression can originate as the result of severe outside stressors in a personUs life. How can this stress go from simply stress in the experiences and environment of a person to a chemical imbalance? I have also wondered why certain people are more susceptible to depression than others. I am curious about whether genetics play a role in depression and whethe r certain people are more susceptible to depression because of the environment they live in or because of pharmacological reasons and genes. Throughout our class this year, I have wondered about the role that the I-function plays in depression. I find it interesting that it is possible to wake up one morning and be in a nasty mood even if I want to be in a good mood and my I-function is thinking RhappyS thoughts. Through my research for this paper I wanted to find out more about the different kinds of depression and exactly what goes on chemically in the brain when a person is depressed. I also wanted to do a little research on how depression can be treated. I wanted to try and determine how and when the line of simp... ... of depression. Through my extensive research on depression I have learned a lot of new things. I have learned about the many forms of depression and treatment for depression. I have also learned a little about what is believed to go on chemically in the brain of a clinically depressed person. I was also able to partially determine what sort of role genetics, chemicals and personal influences in the brain. Though I was unable to determine exactly how environmental and personal stress can cause a chemical imbalance in a person, I was even able to speculate about this issue and determine some theories of my own on why and how this may happen. Internet Sources: http://medicalreporter.health.org/tmr0696/goldberg.html http://www.med.harvard.edu/publications/On_The_Brain/Volume2/Special/SPDepr.html http://home.blarg.net/~charlatn/depression/DepMeds.html Depression and Antidepressants Essay -- Biology Essays Research Papers Depression and Antidepressants I am quite fascinated by generalized control mechanisms and the role they play in the nervous system. I am also quite curious about the relationship between different generalized control mechanisms. The concept of mood and depression in particular have always interested me. I have always wondered what actually causes depression. Why can some people be in a perfectly good mood one day and then less than a week later start exhibiting the signs of clinical depression? I have always been curious about the role that experience and chemical imbalances play in depression and other mood disorders. I donUt totally understand how chemical depression can originate as the result of severe outside stressors in a personUs life. How can this stress go from simply stress in the experiences and environment of a person to a chemical imbalance? I have also wondered why certain people are more susceptible to depression than others. I am curious about whether genetics play a role in depression and whethe r certain people are more susceptible to depression because of the environment they live in or because of pharmacological reasons and genes. Throughout our class this year, I have wondered about the role that the I-function plays in depression. I find it interesting that it is possible to wake up one morning and be in a nasty mood even if I want to be in a good mood and my I-function is thinking RhappyS thoughts. Through my research for this paper I wanted to find out more about the different kinds of depression and exactly what goes on chemically in the brain when a person is depressed. I also wanted to do a little research on how depression can be treated. I wanted to try and determine how and when the line of simp... ... of depression. Through my extensive research on depression I have learned a lot of new things. I have learned about the many forms of depression and treatment for depression. I have also learned a little about what is believed to go on chemically in the brain of a clinically depressed person. I was also able to partially determine what sort of role genetics, chemicals and personal influences in the brain. Though I was unable to determine exactly how environmental and personal stress can cause a chemical imbalance in a person, I was even able to speculate about this issue and determine some theories of my own on why and how this may happen. Internet Sources: http://medicalreporter.health.org/tmr0696/goldberg.html http://www.med.harvard.edu/publications/On_The_Brain/Volume2/Special/SPDepr.html http://home.blarg.net/~charlatn/depression/DepMeds.html

Existentialism, Beloved, and The Bluest Eye Essay -- comparison compar

Existentialism, Beloved, and The Bluest Eye  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Toni Morrison has written several novels, many of which show the influence of existentialist thinking; however, Beloved and The Bluest Eye both strongly illustrate all of the major existential themes. Beloved is a novel about a woman, Sethe, who escapes from slavery with her children. She is haunted both physically and psychologically by her experience, as evidenced by the scars she carries on her back from a severe beating, and the scars she carries in her mind from the horrible treatment she suffered. A few weeks after her escape, Sethe's owner hunted her down to reclaim her as his property. Under the fear of capture, Sethe decided that for her children, death would be better than slavery. She killed her second-to-the-youngest child before she was stopped. Beloved is the story of Sethe, and how she must live with the ramifications of her terrible, necessary decision to kill her baby girl.    The Bluest Eye is a similarly haunting novel. It is the story of Pecola, a little ugly black girl trying to grow up in rural Ohio during the 1940's. She is despised by white society because she is ugly, black and female, and because she is the antithesis of all that white western culture idolizes: white skin, blond hair, and blue eyes. On a disastrous parallel, Pecola is also despised by black society: the society whose support she needs desperately to counter white negativity towards her. Instead of receiving that life-giving support, Pecola is regarded as an ugly, passive, pitiful girl. Her mother, herself twisted by the ideals of white society, loves a young, white, blond child she cares for more than her own daughter. Her father loved her so much, he r... ...son." Michigan: Gale Research Inc., 1994. 215-273. Eiermann, Katharena. "Themes of Existentialism." [http://members.aol.com/KatharenaE/private/ Philo/Existentialism/extheme.html]. 1996. 16 March 1997. "Existentialism" [http://www.sound.net/~melingl/existme.html] (16 March 1997) Morrison, Toni. Beloved. New York, New York: Plume, 1988. ---. The Bluest Eye. New York, New York: Plume, 1994. Sartre, Jean-Paul. Literature & Existentialism. New York, New York: Carol Publishing Group, 1994. Steiner, Wendy. "The Clearest Eye." Draper 239. Stone, Joanna. "Morrison proves to be moving and eloquent." The Tech, April 24, 1992: 11. Massachusetts. America OnLine. [http://the-tech.mit.edu/V112/N22/morrison.22a.html]. Online. 6 March 1997. Trosky, Susan, M., ed. Contemporary Authors. Michigan: Gale Research Inc., 1994. 319-328   

Background of Firefly: Subsidiary of the Malaysia Airline System Berhad

Background of Firefly Firefly is established on April 3rd 2007 and it is the wholly-owned subsidiary by the Malaysia Airline System Berhad (MAS). While, it’s also the first community airline in Malaysia that operated under Fly Firefly Sdn Bhd. the Malaysia’s first community airline also known as a new Malaysian no-frills airline. The name of Firefly is come from the characteristics of agility, brilliance, charm, and fun. Firefly offers a full service point-to-point carrier. The head office of Firefly is located at Sultan Abdul Aziz Shah Airport in Subang, Selangor.The first flight of the Firefly was from Subang Sultan Abdul Aziz Shah Airport to Penang International Airport, on the 2nd April 2007. Besides Airline of Air Asia Berhad, Firefly is another low-cost airliner. It mean that Firefly has the separate management compare with MAS even though it is wholly-owned subsidiary by MAS. Firefly is operated in two hubs that are located at Sultan Abdul Aziz Shah Airport, Suba ng, Selangor and Penang International Airport. Penang is the second big hub after the Kuala Lumpur.Operating out of our hubs in Penang and Subang, Firefly provides new and exclusive routes to various points within the Peninsular Malaysia, Southern Thailand and Sumatera of Indonesia, aligning itself with the Indonesia-Malaysia-Thailand Growth Triangle (IMTGT) agenda. Become the Malaysia’s first community airline, Firefly most emphasis on the safety and comfort it its flying experience. However, Firefly try their best to provide the best service to their customers such as getting their customers to the destination in the shorter time, cost effective and make flying Firefly as a fun.

Jean Froissart Essay

The French historian and poet Jean Froissart (c. 1333-c. 1405) was educated for the church but at the age of nineteen began to write a history of the wars of his time. In 1360 he went to England, where he received a gracious welcome from Philippa of Hainault, wife of Edward III, who appointed him clerk of her chamber. In 1364 he traveled in Scotland, where he was the guest of King David Bruce and of the Earl of Douglas. In 1366 he went to Aquitaine with the Black Prince; in 1368 he was in Italy, possibly with Chaucer and Patriarch, at the marriage of the Duke of Clarence. About 1390 he settled in Flanders, and resumed work on his Chronicle. In 1395 he revisited England, and was cordially welcomed by Richard II. He then returned to Chimay, where he had obtained a canonry, and where he may have died. This essay will explore the three places where Jean had visited and her description on loyalty, nationality and chivalry. Go Normandy instead of Taking Gascoyne, testing the loyalty of the King. During the plan attacked to Gascoyne to rescue his men were sore constrained in the castle of Aiguillon. Lord of Harcourt suggested to the King of England to change the route instead of taking Gascoyne, he wanted rather to set a land to Normandy. He reasons out â€Å"jeopardy of my head, if ye will land there, there is none that shall resist you; the people of Normandy have not been used to the War, and all the knights and squires of the country are now at the siege before Aiguillon with the duke and I require you to believe me in this voyage. † By this reasons he wanted the King to believe in him. (Boss, p. 6) Because of the loyalty of the King he agrees with the lord of Harcourt. The King then he commanded the mariners to set their course to Normandy, and he took into his ship. (Page 6). However, the King before deciding he should first think and consult also all other lords, earls, barons and knights. (Page 5). I believe more head is better than one head. The decision of the King display loyalty to only one person. He didn’t draw a plan that if he takes Normandy what consequences they are going to face and the positive possibilities might happen. If they take Gascoyne what are some advantages and disadvantages. Loyalty is good to see in a person just like what Froissart wanted and like to have in a person. Conquering the Hogue Saint-Vaast is the only means of giving joyful to his men. The Knights sees the negative signed when they arrived in Hogue Saint-Vaast. This signed is the fallen of the King to the ground, that the blood brast out of his nose. (Page 7). So they wanted to warn the King that might evil things will happen. The knights want the Kings and the whole groups’ safety. But the King answered quickly and said: â€Å"Wherefore? This is a good token for me, for the land desired to have me. ‘ Of which answer all his men were right joyful† (Page7). In this passage he never believed his knight and even don’t want to listen to the idea that his knights was pointing out. The King believed that conquering this place would be the only great joyful to his people. He doesn’t take the advice of his knights. He is not loyal to his knights he thinks that the taking the place can give happiness to his people by robbing the other country and burning the house. These acts break the code of chivalric. Where Jean Froissart hated especially the cruelty they display. The only way in succeeding the war is being Loyal to the King and the constable. During the battle of Caen, the men of lord of France display loyalty to their Kings and constable for they will not do any fights with out the King and the constable. The men feel power and courage if they have the King and the constable in their sides. They believed that loyalty to the king and constable made them win in the war. Succeeding in the war can be harvested if the King and the constable showed their full support and braveness. The King of France and constable agrees with his men says ‘In the name of God be it, ye shall not fight without me. ‘(p. 12) Then they issued out in good order and made good face to fight and to defend them and to put their lives in adventure†. (Tetterton, 1993). The King and constable believed that if they are with the men in the war they will have the glory. Their presence can make the men brave and assertive in the war. To a certain extend they are right. Their loyalty to the King and constable are plays a lot especially pleasing their Kings. But they forget that they must first loyalty to one self and create confident and courage to their heart to win the war. Loyalty to self is the most important to all endeavors. Loyalty to one self can make a person brave. It can even do the impossible things that are extraordinary to others. If a person lacks this loyalty to others and to one self failure might occur. That’s maybe they are fought in the battle of Caen over the England. Nationalism is the only way in retrieving the lost country. The King of France shows nationalism in acting to retrieve his country that devastated by the Englishmen men. (Tetterton, 1993) His country was Brent, exiled, robbed, wasted and pilled the good with the Englishmen. He felt that his people pain and swear and said how they should never return again defaulted withal, and that such hurts and damages as they had done should be dearly revenged. (p. 10) By these barbaric act done by the opponents, the King of France call all the great leaders in his country and plan in retrieving and depending his people who are now under the hands of the England. In response to the call of the King of France all the great leaders come and set with the King of France. Like the lord John of Hainault, who came to him with a great number: also the king sent for other men of arms, dukes, earls, barons, knights and squires, and assembled together the greatest number of people that had been seen in France a hundred year before (P. F. Collier & SON). Lord John of Hainault responded because he has Nationalism in his country if that’s the reason he agree with the King sacrificing his life in defending the people who are violated by the Englishmen. I agree with the King of France in retrieving his country against the opponent. And I believed that Jean Froissart also agree for he love nationalism. Nationalism should be live in heart for every human. Defending the nation is great honor for every citizen. Dying for one’ country is a great privilege for a servant. Conclusion This essay shows nationalism is important to the King of France in defending their country. The King call all his great leaders and sacrificing his safety for the good of his people. While the King of England shows more loyalty to his trusted arm men who happen to be his cousin the lord of Harcourt. Finally, the scene above as stipulated by Jean Froissart shows nationalism greater in France and lesser in England, by the way they acted on the situation during the war. Jeans Foissart who loves chivalry who is violated both the France and England during the war. The cruelty done to women who Foissart disagree to see was there. The men in the war did not show politeness to the citizens. All they think is there happiness in taking advantages to the captured enemy. Loyalty and nationalism should be done and accomplished not to violate human rights of others. It should be put and live in our heart. References Boss, Judy. The Chronicles of Froissart. 22 November 2006, from Conversion to TEI-conformant markup: University of Virginia Library Electronic Text Center. : 1994

Reggio Emillia Essay

‘A Reggio pre-school is a special kind of place, one in which young human beings are invited to grow in mind, in sensibility and in belonging to a broader community. ’ (Learning and teaching Scotland, 2006) For this case study I am going to look at the four themes of the Early Years Foundation Stage, also known as the EYFS. The EYFS sets the standards that all early years providers must meet to ensure that children learn, develop well, and are kept healthy and safe. It promotes teaching and learning to ensure children’s ‘school readiness’ and gives children the broad range of knowledge and skills that will provide the right foundation for good future progress, throughout school, and adult life. (Hutchin, 2012) I will be highlighting links between the EYFS’s four main themes; A Unique Child, Positive Relationships, Enabling Environments and Learning and Developing, and discussing how the Reggio Emilia Approach supports these themes. The Reggio Emilia Approach is focused on preschool and primary education, originally set up in the northern Italian town of Reggio Emilia. It has a reputation for forward thinking and excellence in its approach to early childhood education. It is an approach where the expressive arts play a central role in learning and where a unique reciprocal learning relationship exists between practitioner and child. (Tornton, 2006) According to Locke and Rousseau children are born as â€Å"blank slates† completely free of any predisposition or vulnerabilities, and that everything the child would become was due to the effects of their environment. (Moyles, 2010) Though within the Reggio Emilia approach they see children as slightly different, they believe children are empty vessels waiting eagerly to be filled with knowledge. Reggio educators believe strongly that a child has unlimited potential and is eager to interact with, and contribute to the world. (Learning and Teaching Scotland, 2006) The way the Reggio Emilia Approach views their children is much like the Early Years Foundation Stage. The EYFS states ever child is a unique child who is constantly learning and can be resilient, capable, confident and self-assured. (EYFS, 2012) Both the EYFS and the Reggio Emilia Approach see children as individuals; this is conveyed throughout the EYFS, as one of its main themes is : A Unique Child. The EYFS states practitioners should understand and observe each child’s development and learning, assess progress, and plan for the next steps. (EYFS, 2012) The Reggio Emilia approach tackles this in a very different way in relation to the UK. Children’s work is documented throughout the year on walls to display a story of the child’s learning; it is not something that is made after the child has finished working. Educators observe, document and analyse children’s learning journeys, they are able to make informed hypotheses about how to guide children in their learning. It is obvious then that documentation is far removed from photographic displays of completed project work. (Learning and Teaching Scotland, 2006) Throughout the Reggio Emilia buildings there are many long, child height mirrors. This is designed to support children to help them develop a positive sense of their own identity and culture. This is one of the practices of the Unique Child theme in the EYFS. Another way the Reggio Emilia Approach supports children finding their own identity is ‘pedagogy’ this means that art is seen as another way of communicating and expressing ideas. Children are also encouraged to raise their own questions and answers, and this re-enforces the child’s opinion that their thinking is valued. Education is based on relationships. Reggio Emilia teachers are seen as partners in learning, (Tornton, 2006) for example pupils and teachers work together aiming towards a common purpose: the building of a culture. This respects childhood as a time to explore, create and be joyful. Participation begins even before the children have started school, through a comprehensive integration programme. This involves meetings between children, parents and teachers to build an image of the child as an individual. This often involves the child doing a task such as making a ‘holiday booklet’ of photographs and favourite nursery rhymes; this can be used as stimulus for discussion between child and teacher. (Learning and Teaching Scotland, 2006) The teacher`s working with the child links to one of the four themes within the EYFS- Positive Relationships. The EYFS states you should be supportive of the child’s own efforts and independence (EYFS, DATE). By the teacher being a partner in learning, suggests that children could have the freedom to convey their thoughts and ideas more freely. To give an example: The teacher strives to support and encourage the child on the learning journey, encouraging them to reflect and to question. In this sense, the role of the teacher is not to dispense information or simply to correct. Rather, the teacher is like a tool that the children use when most needed. (Learning and Teaching Scotland, 2006) This also links to Jerome Bruner’s theory of scaffolding, this is the idea that you can give children support in their learning. Froebel also stressed the significance of building positive relationships within an educational environment; his most important gift to children was the classroom, symbolically viewed as an extension of a lovely, thriving garden. This enabled the teacher to take on the role of a loving, supportive parent. (Bruce, 2012) This shows that from a personal view he thought teachers should be like an empathetic parent. Environment plays a key role in supporting and extending a child’s development. Vygotsky believed that we learn from our environment and the people around us. (Vygotsky, 1978) His view is much like the teachings of the Reggio Emilia Approach, for example one of their fundamental principles says the environment is the third teacher, the environment is recognised for its potential to inspire children. (Tornton, 2006) Kerka (1999) suggests that an environment that nurtures learning provides the necessary resources and time for investigative play and experimentation. It is one in which children are free and motivated to make choices and to explore for answers without feeling intimidated. (Cited, Danko-Mcghee, 2009) Within the Reggio Emilia settings children have lessons outside in the community, making great use of the Piazza’s, which are squares within the town, where children can learn alongside the community, as well as making the most out of the outdoors. This also has an impact on positive relationships between both the community and the children, which links to the enabling environment within the EYFS. Reggio Emilia buildings and spaces link to what the EYFS suggests practices should offer, stimulating recourses, relevant to all the children’s cultures and communities. Reggio Emilia settings, buildings and spaces reflect their relationships and view of the child. There are lots of long windows, this is so that the children can interact with the outside community, and also it reflects the idea that education is not just what you learn in the classroom. It is seen as less restricting to have long windows, and lets a lot of light into the setting creating a more natural airy environment. Within the setting there are a lot of natural materials used, from the children’s toys and equipment to the building and furniture inside. This is much like Steiner’s view, in his schools all toys are made from natural materials, this is because simple toys stimulate and encourage imagination, as children can interoperate natural materials to be anything they want. Throughout this assessment I have been linking the key themes of the EYFS and relating them to the Reggio Emilia Approach, I am now going to discus whether or not the approach can be taken from Italy and brought to the UK. As I have mentioned above a big aspect of the Reggio Emilia approach is the environment, I believe this may be a problem as many of our English calendar months can be wet, cold, and miserable. Children spend the majority of time indoors during the winter months, even sometimes on dry days – largely due to protests from parents that the damp weather is bad for the children. Though in Italy they do not have this problem, if it is wet or cold they just see this as an opportunity for children to wrap up warmer. I do believe it is counter-productive to wrap children up in cotton wall, I think that sometimes it is good for children to be taken out of their comfort zones. This will benefit a child’s emotional development by trying and exploring new things and gaining self-confidence. Maybe we need to look at our cultures upbringing of our children and let children explore the different seasons. Even though the outdoors isn’t a major part of the Reggio Emilia is it still highly valued, as they like to encourage a lot of natural materials and bring the outdoors in, whilst exploring the different environments. Also we lack in open out door spaces within the community for example in Italy they have plazas Bringing this approach to the UK may cause some trouble for children who do not have a secure home setting; this is because going to school creates a secure environment. Whereas, with the Reggio Emilia approach, children may find their education too unstructured. Instead of choosing their learning methods, they might prefer a setting with secure guidelines and learning outcomes. Furthermore I think the transition from the Reggio Emilia Approach to mainstream higher education may be difficult as the children, as they are so used to the freedom and the scaffolding of the teachers, that they might not be able to settle into the strict curriculum. I believe this quote sums up my opinion perfectly, ‘It is a mistake to take any approach and assume like a flower you can take it from one soil and put it in another one. That never works. We have to figure out what aspects of that are most important to us and what kind of soil we need to make those aspects’ (Gardner, 1993)

Field Experience In The Classroom Role Education Essay

In a category, the aim is to hold pupils larn new constructs and absorb them to hold intending impact in their lives. While this is aspired by many, non as many instructors adopt teaching method effectual for learning. Dalton defines teaching method as â€Å" the system of rules and methods that support and facilitate effectual instruction ( 2008 ) . † She besides adds that â€Å" it is besides implied in the usage of the traditional term direction and in treatment of instructional attacks. † Poor usage of teaching method can bring forth chaos whereas its proper use maintains order. Keen attending is required in the organisation of the schoolroom, interaction between the instructor and pupils ; and layout of the activities. Management of category scene and lesson agendas are the other of import facets ( Dolton, 2008 ) . In my field experience, I encountered eight scenarios where I have presented the fortunes, my analysis and recommendationsCase 1I completed one hundred hours with in a 4th class category for particular instruction. In this category, there are 12 male childs and a instructor. There were besides two paraprofessionals ; one for is educational while the other is a crisis director. Although the kids were bright, they easy lost focal point to their arch battles. The crisis direction paraprofessional would shout at the pupils achieve category order. Having stayed with the pupils for many old ages, she had developed that manner of pull offing disorderliness in category. The pupils would acquire soundless because of her bullying. As for the instructor, she raised the voice with a steadfast expression to which the kids kept quiet. The crisis director, nevertheless, considered that attack excessively soft for the category and she would come in with commanding cries. The instructor had non discussed the affair with the director. I sensed she was intimidated by the older lady director to show her expostulation to manner that manner of managing the category.Observation, lesson and recommendationThis environment is non contributing for particular instruction scholars in 4th class in particular instruction. The crisis director has conditioned the pupils to react to merely negative stimulation. This means the kids maintain quiet out of fright when threatened. This adapts them to move from bullying destructing their assurance. The instructor on her portion raises the voice to accomplish order in the category. The two ways are harmful to the development of the kids. In this instance, positive stimulation is better alternate. Aspects that good or are liked by the kids are projected to them ( Dolton, 2011 ) . For case, inquiring the kids to settle so that narrative they may larn the merriment in narrative relation. The instructor and the para-educators need to construct integrity of intent. In private meeting of the three, they should reflect on objectiveness of the category direction.Case 2There is a female parent who professes the religion of Jehovah informant. Her boy Mekhi, is non allowed to take part in any vacation related activities ; he is therefore excluded from vacation narratives, coloring/creating vacation drawings and vacation parties in the schoolroom. The instructor offers him other work while the vacation activities are traveling on.Observation, lesson and recommendationReligious religion is a personal affair with much bearing on a truster ‘s picks. In the schoolroom scene, it presents complex relationship for group members detecting effects of contrasting credos ( Dolton, 2008 ) . It is more delicate for kids who develop sharper consciousness of their exclusion from groups due to their religion. The instructor should run into with the parent to discourse fortunes and alternate activities allowable to Mekkhi. Since vacation activities are fun with kids, alternate activities sought for him should be in Fieldss of his involvement. Finding him separate locale will assist concentrate atten ding of the chief category from his alone pattern.Case 3I noticed many parents like to observe their kids ‘s birthdays in the schoolroom by directing bar and juice to school. Due to allergic reactions, some pupils get excluded from eating the bar because it may incorporate nuts. Eventually, some kids merely sit by disquieted to watch others basking the bars. The parents are cognizant that the kids enjoy cookies, confect, french friess and pizza every bit much as the bars. In add-on, these options to coat make non bring on allergic reactions in the kids.Observation, lesson and recommendationGroup merriment activities are healthy environment for kids to larn interpersonal accomplishments. Their character is shaped through interaction with others. Birthday parties, for case aid kids learn do friends and pattern generousness through sharing party nutrients. Children are particularly funny when they notice physical differences such organ damage on anyone. However, they adopt the si gnificance impressed upon them by figures of authorization like parents. In the instance of allergic reaction to nuts, the victims are detecting how restricting their status is to except them from the party. Activities that cause exclusion of a kid based particularly on natural state of affairss they have small control over is unhealthy for their societal development ( Dolton, 2011 ) . The instructor should propose the alternate nutrients acceptable to kids through a missive to all parents. Informing the parents of the recommendation early in the twelvemonth minimizes likely struggle with parents who may hold planned the birthdays.Case 4There was a clip a pupil named Kenny had a birthday party in the schoolroom. He decided non to portion his bar and juice with pupils he did non like. He severely warned them non to accept the bar when it was offered. As the instructor passed the bar unit of ammunition, I noticed remarkably high figure of pupils decline the offer. Normally, these kids appreciated confectionary but here they respond in cold blood to the bar. The instructor solemnly urged an account from the pupils. A boy broke into cryings as he narrated about Kenny ‘s warning to them. The instructor asked Kenny to offer an apology and reconsider sharing the bar with all pupils. The category embraced Kenny with forgiveness and accepted a piece of the bar.Observation, lesson and recommendationChilds have stronger group individuality than grownups. Therefore, a kid excluded ostracized from a group through bullying is susceptible to emphasize. Passive intimidation can lay waste to a kid before a instructor detects it. In this instance survey, this instructor connects good with her pupils to feel a job from implicit symptoms ( Dolton, 2011 ) . Her attack to work outing the incident efficaciously yielded positive result. The instructor besides chose an appropriate signifier of redress. As a first case of error, Kenny was made to reflect on his action and rectify its harmful impact with an apology. The kid reconciled and resumed friendly relationship by sharing the bar in joy.Case 5There was a male child who involuntarily wet himself in the schoolroom. The instructor did non call on the carpet him ; she merely accompanied him to the bathroom to hold him take a bath. She so took him to the office so that she could discourse the affair with his parent. Meanwhile, she ensured that the pupil did non endure farther embarrassment in the schoolroom. Observation, lesson and recommendation This is a instance of private job to an person. Although a physiological job, it sets a phase for psychological emphasis if the kid gets embarrassed or more harmful shame. The instructor was house to the category so that they understand the incident is non one of merriment. To the affected kid, she was compassionate by cleaning him. Involving the parent builds establishes more support for the kid. Stronger support empowers a kid with a natural trouble dressed ore on acquisition ( Dolton, 2011 ) .Case 6I had spent 50 hours in first grade category 27 male childs and misss taking General Education. In this incident, the instructor had taught the pupils good manners. She defined for them appropriate was ever invariably reminding the kids about their manners. Always stating them to utilize suited scenarios to: thank person, offer aid and to open the door for others. She so demonstrated through simulations application of these interpersonal accomplishmentsObservation, lesson and recommenda tionThis is a instance of role-playing. Children learn efficaciously through experiential battle ( Dolton, 2011 ) . They particularly assimilate constructs they observe from a figure of authorization. The instructor efficaciously passed on the construct of manners by practising them. When category constructs are integrated with life, acquisition is strongly effectual.Case 7A girl stole the instructor ‘s glue gun and conceal it in her school bag. Another pupil discovered the gun gum and alerted the instructor. The instructor pulled the miss who stole the gum gun aside and spoke to her. She gave her an chance to explicate herself sing the intuition. The miss confessed the larceny, returned the stolen point and offered an apology. The instructor accepted the apology without farther penalty. Observation, lesson and recommendation This is a instance of administrating subject to an person through disciplinary redress. An incident of undiscipline requires immediate action to control cultivation negative character. However, a penalty can wound a kid ‘s psychological science irrecoverably if unsuitably administered ( Dolton, 2011 ) . Any first incident of an experience is utile to a kid ‘s acquisition. Having recognized the miss who had stolen the gum, the instructor allowed the pupil to do a confession of her act and offer an apology. It ‘s a authoritative instance of animating behavior alteration through personal contemplation.Case 8In this instance, there was a sub-teacher who was returning file booklets category. While walked round the schoolroom, she would fling booklets to their several proprietors alternatively of passing them out. The pupils looked surprised at the behavior of the instructor.Observation, lesson and recommendationThis is a instance of negative function mold by the instruct or ( Dolton, 2008 ) . It is impolite for anyone to throw a file booklet to another individual. Young kids observe and copy the behavior of the instructor as an authorization upon them. The incompatibility between the theory about manners and contrary pattern renders the lesson uneffective to pupils. Decision The diverseness of the incidents offered an experiential impact of teaching method used ill or efficaciously. In instances that I was ill deployed, larning was hard or uneffective. In instance where proper methodological analysiss were adopted to pull off the category scene and pupil societal dealingss, there was effectual acquisition.

Auditing - benefits and limitations

Auditing benefits and limitations Chapter-1 INTRODUCTION INTRODUCTION The review of saving money organizations assumes an imperative part in India as it manage the saving money organizations in right way. In review of banks incorporates different sorts of review which are ordinarily completed in saving money organizations, for example, statutory review, income/wage use review, simultaneous review, PC and framework review and so on the above review is principally directed by the banks own staff or outside reviewer. Be that as it may, the tenets and the regulation identifying with the behavior of different sorts of review or assessments vary from a bank to bank expect the statutory review for which the RBI rules is pertinent. In this, I have given more significance on the general bank review framework. In today’s focused world review is all that much vital and in addition obligatory , in light of the fact that speculator contributing choice is rely on upon that specific idea if evaluator has communicating his perspective about specific association is genuine and reasonable then financial specialist can get his thoughts regarding the amount he ought to put resources into specific organizations. ORIGIN AND EVOLUATION OF AUDITING 1) Origin of term : The term review is gotten from the Latin expression â€Å"audire† intend to listen. In right on time days, an evaluator used to leaning to the record read out by the bookkeeper keeping in mind the end goal to check them. 2) Ancient origin : Examining is as old as bookkeeping. It was being used in every single old countrie, for example, Mesopotamia, Egypt, Greece, Rome, U.K., and India. The Vedas,Ramayana, Mahabharata contain references to bookkeeping and inspecting. Arthashasastra by Kautilya gives nitty gritty principles for bookkeeping and evaluating of open accounts. The Mauryas, the Guptas and the Mughals had created and bookkeeping and evaluating framework to control state accounts. In this manner, fundamentally, bookkeeping and examining had their starting point in the requirement for the legislature to control the wage and consumption of the state and the armed force. The first question of reviewing was to distinguish and avoid mistakes and cheats. 3) Compulsory audits of companies: With expanding number of organizations, the organizations’ demonstrations in diverse nations started accommodating mandatory review of records of organizations. Accordingly U.K. review of records of restricted organizations got to be obligatory in 1900. In India, the organizations demonstration, 1913 made review of organization records mandatory. With expansion in size of organizations, the object of review likewise moved to discovering whether the records were â€Å"genuine and reasonable† as opposed to â€Å"genuine and right†. In this manner, the accentuation was not arithmetical precision but rather on reasonable representation of budgetary undertakings. 4) Development of accounting and auditing standard: The global bookkeeping measures advisory group and the bookkeeping guidelines leading body of foundation of contracted bookkeeper of India have created standard bookkeeping and examining practices to direct the bookkeepers and reviewer in their everyday work. 5) Computer technology: The most recent improvement in evaluating relates to the utilization of PCs in bookkeeping and in addition reviewing. Truly, reviewing has make some amazing progress from â€Å"listening to† the records in the antiquated day to utilizing PCs to inspect mechanized records of today. DEFINITION OF AUDITING ‘ Different persons, for example, the proprietors, shareholders, financial specialists, loan bosses, moneylenders, government and so on utilize the last record of business sympathy toward diverse purposes. Every one of these clients should make certain that the last records arranged by the administration are dependable. An inspector is an autonomous master who looks at the records of a business concern and reports whether the last records are dependable or not. Diverse powers have characterized inspecting as takes after. ‘ Mautz characterize the inspecting as â€Å"reviewing is worried with the check of bookkeeping information, with deciding the exactness and dependability of bookkeeping explanation and reports†. ‘ International auditing guidelines characterizes the inspecting as â€Å"evaluating is an autonomous examination of budgetary data of any substance with a perspective to communicating a sentiment consequently†. ‘ BASIC PRINCIPAL OF AUDITING: 1) Integrity, objectivity and independence: The examiner ought to be straightforward and earnest in his review work. He must be reasonable and objective. He ought to additionally be free. 2) Confidentiality: The evaluator ought to keep the data acquired amid review, private. He ought not reveal such data to any outsider. He ought to, keep his eyes and ears open yet his mouth close. 3) Skill and competence: The auditor should have adequate training, experience and competence in Auditing. He should have a professional qualification ( i.e. be a Chartered Accountant) and practical experience. He should be aware of recent developments in the field of auditing such as statement of ICAI, changes in company law, decisions of courts etc. 4) Working papers: The evaluator ought to keep up working papers of vital matters to demonstrate that review was led with due consideration as indicated by the fundamental standards. 5) Planning: The inspector ought to arrange for his review work. He ought to set up a review modified to finish the review productively and in time. 6) Audit evidence: The report of the reviewer ought to be base on confirmation got over the span of review. The proof may be acquired through vouching of exchanges, check of advantages and liabilities, proportion investigation and so forth. 7) Evaluation of accounting system and internal control: The inspector ought to guarantee that the bookkeeping framework is satisfactory. He ought to see that all the exchange have been appropriately recorded. He ought to think about and assess the inner controls. 8) Opinion and report: The examiner ought to touch base at his sentiment on the record in light of the review prove and present his report. The feeling may be inadequate, qualified or unfavorable. The review report ought to obviously express his sentiment. Law ought to require the substance and type of review report. AUDIT COMMITTEE One of the elements of this board of trustees is to give guidance and manages the operations of the aggregate review capacity in the bank. The council additionally needs to audit the inward examination capacity in the bank, with extraordinary accentuation on the framework, its quality and adequacy as far as postliminary. The board needs to survey the arrangement of arrangement and compensation of simultaneous examiners. The review board of trustees is, in this way, joined with the working of the arrangement of simultaneous review. The technique for arrangement of evaluators, their compensation and the nature of their work is to be checked on by the Audit Committee. It is in this connection that periodical meeting by the individuals from the review board of trustees with the simultaneous examiners help the review advisory group to manage the operations of the aggregate review capacity in the bank. ADVANTAGES OF AUDITING 1) Assurance of true and fair accounts: Review gives a certification to the different clients of conclusive records, for example, proprietors, administration, leasers, moneylenders, financial specialists, government’s and so on that the records are genuine and reasonable. 2) True and Fair balance sheet: The client records can make sure that the advantages and liabilities appeared in the examined monetary record demonstrate the worry, as it is i.e. neither more nor less. 3) True and fair profit and loss account: The client can be sure that the inspected benefit and misfortune record demonstrates the genuine measure of benefit or misfortune as it is i.e. neither more nor less. 4) Tally with books: The reviewed last record can be brought to count with the books of records. In this way, the wage assessment officer can begin with the figure of examined books benefit, make modification and register the assessable salary. An outside client need not experience the whole books. 5) As per standard accounting and auditing practices: The examined last records take after the standard bookkeeping and evaluating standards set around expert bodies. Subsequently, inspected records depend on goals standard and not on individual impulses and fancies of a specific bookkeeper or inspector. 6) Detection and prevention of errors and frauds: Examined records can be accepted sensibly free from blunders and fakes. The evaluator with his master learning would take due consideration to see that Errors and cheats are identified so that the records shoe a genuine and reasonable perspective. 7) Advice on system, taxation, finance: The evaluator can likewise prompt the customer about the bookkeeping framework, inside control, interior check, inner review, tax assessment, accounts and so on. LIMITATIONS OF AUDITING 1.An examiner can’t check every last exchange he needs to check just the chose zones and exchange on an example premise. 2.Audit proof is not convincing in nature accordingly affirmation by an indebted person is not definitive confirmation that the sum will be gathered. It is said proof is instead of convincing in nature. 3.An examiner can’t be relied upon to find profoundly laid cheats as a rule includes acts intended to cover them, for example, imitation , chaste inability to record exchanges, false clarification and thus are hard to recognize. 4.Audit can’t guarantee the clients of record about the future gainfulness, prospects or the productivity of the administration. 5.An examiner needs to depend upon master inspector may need to depend on master in related field, for example, legal counselors, architects, esteem’s and so on for evaluating unforeseen liabilities, valuation of settled resources and so forth. INTERNAL CONTROL IN CERTAIN SELECTED AREAS General ‘The staff and officer of a bank ought to lift structure one position to another often and without earlier notice. ‘The work of one individual ought to dependably be checked by someone else in the ordinary course of business. ‘All arithmetical precision of the book ought to be demonstrated autonomously consistently. ‘The mark book of the telegraphic codebook ought to be kept with capable officers, utilized, and seen by approved officers just. ‘The bank ought to take out protection strategies against misfortune and representatives unfaithfulness. ‘Cash ought to be kept in the joint authority of two capable individuals. Bill of collection: ‘All archives going with the bill ought to be gotten and entered in the register by a mindful officer. All the season of dispatch, the officer ought to likewise see that all archive sent alongside the bills. ‘The record of clients or principals ought to be credited when bills have been gathered or an exhortation to that impact got structure the branch or operators to which they were sent for accumulation. ‘It ought to be guaranteed that bills sent by one, branch for accumulation to another branch of the bank, are not in the gathering twice in the amalgamated monetary record of the bank. For this reason, the accepting branch ought to switch the passages, for example, bills toward the end of the getting branch toward the end of the year fir shutting pur Bill purchased: ‘At the season of obtained of bill, an officer ought to check that all the archive of titles are legitimately doled out to the bank. ‘Sufficient edge ought to be kept while obtained or reducing a bill to cover any decrease in the estimation of the security and so on. ‘If the bank is not able to gather a bill on the due date, promptly step ought to be taken to recuperations the sum shape the drawer against the security gave. ‘All sporadic remarkable record ought to be accounted for to the head office. ‘In the instance of obtained exceptional at the end of the year rebate got subsequently ought to consequently ought to be appropriately allocated betw Loan and advances: ‘The bank ought to make propels strictly when fulfilling itself as to the financial soundness of the borrowers and subsequent to getting assent from the correct powers of bank. ‘Sufficient edge ought to be kept against securities taken to cover any decrease in the quality thereof furthermore to agree to legitimate powers of mandates. Such edge ought to be dictated by the correct powers of the bank as a general approach or for specific recor ‘All the securities ought to be gotten and returned by mindful officer. They ought to be kept in the joint authority of two such officer ‘In the instance of good possessing the bank, substance of the bundle ought to be test checked at the season of receipt. ‘Surprise check ought to be made in admiration of hypothecated merchandise not in the ownership of the bank. ‘Market estimation of good ought to be checked by officer of the bank by individual enquiry notwithstanding the receipt to the receipt quality given by the borrowers. ‘All record ought to be kept inside both the drawing force and as far as possible at all times. ‘ The signature on demand draft should be checked by an officer with signature book. ‘ All the best demand draft sold by should be immediately confirmed by the advice to the branches concerned. Inter branch account: ‘The record ought to be balanced just on the premise of utilization with sensibly great credit evaluation. ‘Prompt move ought to be made ideally by focal powers, if any passages are not sensibly time. ‘There ought to be compelling screening of utilization with sensibly great credit appraisal. ‘There ought to be strict control over capacity and issues of card. ‘There ought to be arrangement of brief reporting by the vendor of all settlement acknowledged by them through Visas. ‘Reimbursement to vendors ought to be made strictly when check of the legitimacy of dealer acknowledgment of card. ‘All the repayment ought to be made promptly charged to the clients account. ‘There ought to be a framework to screen and catch up client installment. STAGES IN AUDITING 1) Preliminary work: a) The auditor should acquire knowledge of the regulatory environment in which the bank operates. Thus, the auditor should familiarize himself with the relevant provisions of applicable laws and ascertain the scope of his duties and responsibilities in accordance with such laws. He should be well acquainted with the provisions of the Banking Regulation act, 1956 in the case of audit of a banking company as far as they relate of preparation and presentation of financial statements and their audit. b) The auditor should also acquire knowledge of the economic environment in which the bank operates. Similarly, the auditor needs to acquire good working knowledge of the services offered by the bank. In acquiring such knowledge, the auditor needs to be aware of the many variation in the basic deposit, loan and treasury services that are offered and continue to be developed by banks in response to market conditions. To do so, the auditor needs to understand the nature of services rendered through instruments such as letters of credit, acceptances, forward contracts and other similar instruments. I. Obtaining internal audit reports, inspection reports, inspection reports and concurrent audit reports pertaining to the bank/branch. II. Obtaining the latest report of revenue or income and expenditure audits, where available. III. In the case of branch auditors, obtaining the report given by the outgoing branch manager to the incoming branch in the case of change in incumbent at the branch during the year under audit, to the extent the same is relevant for the audit. c) RBI has introduced and offsite surveillance system for commercial banks on various aspects of operations including solvency, liquidity, asset quality, earnings, performance, insider trading etc., and has indicated that such reports shall be submitted at periodic intervals from the year commencing 1-04-1995. It will be appropriate to be familiar with the reports submitted and to review them to the event that they are relevant for the purpose of audit. d) One set of tests that the auditor at both the branch level and head office level may apply for audit of banks in analytical procedure. 2) Evaluation of internal control system: It might be noticed that exchange in banks are voluminous and dreary, and fall into constrained classes/heads of record. It might, in this manner, be more proper that the assessment of the inward control is made for every class/classification of exchange. On the off chance that the activity of interior control assessment is legitimately done, it help the evaluator to decide the adequacy or generally of the control frameworks and in like manner empower him to reinforce his review methodology, and lay fitting accentuation on the danger inclined ranges. Interior control would incorporate bookkeeping control regulatory controls. a)Accounting controls: Bookkeeping controls spread regions straightforwardly worried with recording of monetary exchanges and upkeep of such registers/records as to guarantee their unwavering quality. Inward bookkeeping controls are additionally visualizing such systems as would decide obligation and fix responsibility as to protecting of the advantages of the bank. It would not be strange of notice that there is a qualification between bookkeeping framework and inside bookkeeping controls. Bookkeeping framework conceives the preparing of the exchange and occasions, their acknowledgment, and fitting recording. Inward controls are strategies, technique and methods so outlined and normally incorporated with frameworks, as would empower aversion and in addition location of blunders, oversights or abnormalities during the time spent execution and recording of exchange/occasions. The inside bookkeeping controls as would guarantee aversion of blunders, exclusions and inconsistencies would incorporate after: I. No exchange can be enrolled/recorded unless it is authorized/affirmed by the assigned power. II. Built-in double control/supervisory systems guarantee that there is an autonomous programmed keep an eye on information/vouchers. III. No single individual has power to start exchange and record through all stages to the general record. Every day exchanges are precisely and instantly recorded, and the control and auxiliary records are kept adjusted through staff autonomous of one another. The reviewer would be all around encouraged to investigate different zones may prompt location of mistakes, oversights and anomalies, entomb false name in the accompanying: I. Missing/loss of security paper, stationery shapes. II. Accumulation of exchanges/equalizations in ostensible heads of records like anticipation, sundries, between branch accounts, or other ostensible head of records especially if there records especially if these records are broadly used to adjust books, in spite of accessibility of data. III. Accumulation of old/vast unexplained/unverified sections in records with Reserve Bank of India and different banks and organizations. IV. Transaction spoke to by minor book conformities not prove/substantiated or upon non-respecting of agreements/responsibilities. V. Origination charges I head office records/between branch accounts. VI. Analytical audit methodology. VII. Serious inconsistencies pointer out in inward review/assessment/exceptional review VIII. Complaints/matters pending in the cautiousness/grievances cell, as respects inconsistencies in records of constituents, and so on. IX. Results of occasional scientific survey, if saw as antagonistic. a) Administrative control: These are extensively worried with the choice making process and setting down of power/designation of forces by the administration. It might be noticed that in the typical course, the head office utilize the zonal/territorial workplaces don’t direct any saving money business. They are for the most part in charge of authoritative and approach choices which are executed at the branch level. 3) Preparation of review system for substantive testing and its execution Having acquainted him the necessities of review, the reviewer ought to set up a review program for substantive testing which ought to sufficiently cover the extent of his work. In surrounding the review program, due weightage ought to be given by the evaluator to territories where, in his perspective, there are shortcomings in the inward controls. The review program for the statutory inspectors would be not the same as that of the branch reviewer. At the branch level, essential keeping money operation are to be secured by the review. Then again, the statutory evaluators at the head office (procurements for tip, official records, and so on.). The extent of the work of the statutory inspectors would likewise include managing different bookkeeping angles and exposure necessities emerging out of the branch returns. 4) Preparation and accommodation of review report The branch reviewer advances his report to the statutory inspectors who need to manage the same in such way, as they considered vital. It is attractive that the branch evaluators’ reports are satisfactorily in unambiguous terms. Beyond what many would consider possible, the money related effect of all capability or unfriendly remarks on the branch records ought to be obviously gotten out the branch review report. It would help the statutory reviewers if a standard example of reporting, say, head savvy, starting with resources, then liabilities and from that point things identified with pay and use, is taken after. In setting up the review report, the evaluator ought to remember the idea of materiality. In this way, things which don’t really influence the perspective introduced by the monetary articulations may be overlooked. Be that as it may, in the judgment of the inspector, a thing however not material, is in opposition to bookkeeping standards or any declarations of the Institute of Chartered Accountants of India or in, for example, would require a survey of the important technique, it would be suitable for him to draw the consideration of the administration to this angle in his long shape review report. BOOKS OF ACCOUNTS OF BANKS A managing an account organization is required to keep up the books of records as per sec.209 of the organizations demonstration. There are, in any case, certain goals in saving money business they are the prerequisites to keep up precise and dependably a la mode account. Banks, in this manner, gadget their bookkeeping framework to suit these prerequisites. The fundamental attributes of a banks arrangement of accounting are as per the following: passages in the individual records are made specifically from vouchers as opposed to being posted from the books of prime section. A.The vouchers went into distinctive individual records every day are condensed on summery sheet; the sums of each are presented on the control accounts in the general record. B. The general record trail equalization is extricated and concurred each day. C. A trial equalization of the nitty gritty individual records is arranged intermittently, normally at regular intervals, and concurred with the general record control accounts. PRINCIPAL BOOKS OF ACCOUNT ‘ General ledger: It contains control records of every single individual record, the benefit and misfortune account and distinctive resources and liabilities accounts. There are sure extra records known as contra records, which is novel element of bank bookkeeping. These contra records are kept up with a perspective to keeping control over exchanges, which have no immediate impact on the banks positions. For e.g. letter of credit opened, bills got for accumulation, certification is given and so forth. ‘ Profit and Loss ledgers; A few banks keep one record for benefit and misfortune in this general record and kept up particular books for the definite records. These are columnar books having separate segments for every income receipt and cost head. Different banks keep separate books for charges and attributes presented are entered in on the benefit and misfortune account in the general record. SUBSIDIARY BOOKS OF ACCOUNTS ‘ Personal ledgers: Separate records are kept up by banks for distinctive sorts of records, i.e. current record, sparing record, and so on. As has been looked after before, these records are posted straightforwardly from vouchers and the whole voucher entered in every record in a day are compressed into Voucher Summary Sheets. ‘ Bill Registers: Subtle elements of diverse sorts of bills are kept in particular registers, which have suitable sections. For e.g. bill acquired, internal bill for accumulation, outward bills for gathering and so forth are entered serially everyday in isolated registers. Sections in these registers are made by reference to the first archives. ‘ Other subsidiary registers: There are diverse registers for different sorts of exchange. Their number, volume and subtle elements, which vary as indicated by the individual needs of every bank. For instance, there will be registers for: A. Demand drafts, telegraphic and mail exchanges issued on branches or organizations. B. Demand drafts, telegraphic and mail exchanges got from branches and organizations. C. Letters of credit. D. Letter of surety. ‘ Departmental diaries: Every division of bank keeps up a diary to take note of the exchange sections went by it. These diaries are memoranda book just, as every one of the passages made there are likewise made in the daybook, through voucher synopsis sheets. The reason for existing is to keep up a record of all exchange passages started by every division. ‘ Other memoranda books: ‘ Besides the book specified above, different divisions of a bank need to say various memoranda books to encourage their work. A percentage of the critical books are depicted beneath: o Receiving clerks money book o Paying clerks money book o Main money book ‘ Outward clearings: A man checks the vouchers and rundown with the clearing checks got books. The voucher are then sent to proper offices, where clients record are instantly credited. Ordinarily no drawings are permitted against clearing checks stored that day however special cases are regularly made by the director on account of set up client. ‘ Inward clearing: Checks got are check with the going with rundown. These are then disseminated to varied division and number of checks given to every office is noted in a notice book. At the point when the checks are passed and presented in on record, there number is autonomously concurred with the notice book. On the off chance that the checks are discovered unpayable, they are come back to clearing house. ‘ Loans and overdrafts departments: a) Registers for shares and different securities hung in the interest of its client b) Summary books of securities give in points of interest of government securities. c) Godown registers kept up by the Godown managers of bank. d) Overdraft approval register e) Drawing force book. f) Delivery request books. g) Storage books. ‘ Deposit department: a) Account opening and shutting registers. b) Fixed stores rate register. c) Due date dairy. d) Specimen mark book. ‘ Establishment department: a) Salary and partnered registers. b) Register of altered resources. c) Stationary registers d) Old record registers ‘ General: a) Signature books of bank officers b) Private telegraphic code and figures ‘ Incomplete records: In a few circumstances, the inspector may find that sure bookkeeping and different records are not up and coming. In such a circumstances, the examiner ought to first determine the degree of unpaid debts in housekeeping and the territories in which bookkeeping and different records are not a la mode. It might likewise be noticed that in Long Form Audit Report (LFAR0), the examiner needs to mention point by point objective fact on such overdue. VERIFICATION OF ASSETS AND LIABILITES Capital and Liabilities: 1) Capital The accompanying particulars must be given in appreciation of offer capital in a critical position sheet ‘ For nationalized banks The capital claimed by focal government as on the date of accounting report including commitment from government, if any, for support in world bank venture ought to be appeared. ‘ For banks incorporated outside India Capital (the sum got by banks by method for start up capital as endorsed by RBI appeared under this head) Measure of store kept with RBI under segment 11(2) of the managing an account regulation act, 1949. ‘ For other banks The inspector ought to check the opening equalization of capital with reference to the evaluated asset report of the earlier year. On the off chance that there has been expansion in capital amid the year, the evaluator ought to look at the pertinent reports supporting the increment. For instance, in the event of a build an approved capital of a managing an account organization, the evaluator ought to analyze the extraordinary determination of shareholders and the reminder of affiliation. 2) Reserves and surplus: The accompanying are required to be unveiled in a critical position sheet under the head ‘Stores and Surplus’. a) Statutory holds. b) Capital holds. c) Share premium. d) Revenue and different stores. e) Balance in benefit and misfortune account. The evaluator ought to confirm the opening equalizations of different stores with reference to the examined asset report of the earlier year. Expansion to or reasonings from stores ought to additionally be confirmed in the typical way, e.g. with reference to board determination. On account of statutory saves and share premium, consistence with lawful necessities ought to additionally be analyzed. 3) Deposits: Stores are required to be grouped in a critical position sheet under the accompanying heads. A. I. Interest Deposits (i) from banks (ii) from others II. Sparing Bank Deposits I. Term Deposits (i) From banks. (ii) From Others. B. I. Stores of Branches in India. II. Deposits of Branches outside India. The reviewer may check sorts of stores in the accompanying way. I. Current account: The inspector ought to check the equalizations in individual records on an examining premise. He ought to likewise look at whether the parities according to backup records count with the related control accounts in the general record. II. Saving bank deposits: The evaluator ought to check the equalizations is individual record on an examining premise. He ought to likewise analyze whether the equalizations according to auxiliary records count mind the related control accounts in the general record. III. Term deposits: Term deposits are deposits repayable after a specified period. They are considered time liabilities of the bank. The auditor should verify the deposits with reference to the relevant registers. The auditor should also examine, on a sampling basis, the registers with the counter-foils of the receipts issued and with the discharged receipts returned to the bank. IV. Deposits designated in foreign currencies: On account of stores assigned in an outside money, for e.g. outside coin non-occupant stores, the inspector ought to look at whether they have been changed over into Indian rupees at the rate told for his sake by the head office. V. Interest accrued but not due: The inspector ought to analyze that hobby collected yet not due on stores is excluded under the kept but rather is appeared under the head ‘different liabilities commercial procurement’ 3) Borrowing: Borrowings of a bank are required to be appeared in monetary record as takes after. I. Borrowing in India. a. Reserves Bank of India. b. Other banks. c. Other establishment and organizations. II. Borrowing from RBI, different banks/budgetary foundation and so forth ought to be checked by the inspectors with reference to affirmation certificated and other supporting record, for example, understandings, correspondence and so on. The examiner ought to likewise analyze whether a reasonable qualification has been made in the middle of â€Å"rediscount† and â€Å"renegotiate† for divulgence of the sum under the above head subsequent to rediscount does not figure under this head. Other current liabilities: The third calendar to the managing an account Regulation act, 1949, requires exposure of the accompanying things under the head ‘different liabilities and procurement’ ‘ Bills payable ‘ Inter office changes. ‘ Interest collected ‘ Other (counting procurements) The evaluator may check the different things under the head different liabilities and procurement in the accompany ‘ Bills payable Charges payable speak to instrument issued by the farm against cash got from clients, which are to be paid to the clients or according to his request. These incorporate Demand Draft, Telegraphic Transfer, and Mail exchange and Mail Transfer, Traveler checks, Pay request, Banker checks, and comparable instrument issued by the bank however not displayed for installment until the asset report date. Inter office adjustment: The adjusted in official conformity account, if in credit, is to be appeared under this head. Other As per the notes and directions for gathering of monetary record and benefit and misfortune record, issued by the Reserve Bank of India, the accompanying things are to be incorporated under this head ‘ Net procurement for money assessment and different expenses like premium duty, less advances installment and duty deducted at source. ‘ Surplus in total in procurement for terrible and dicey obligations procurement account. ‘ standard resources. ‘ Proposed profit/exchange to govt. ASSETS: Cash, bank balanced and money at call and short notice: The third calendar to the Banking Regulation act, 1949, requires taking after divulgence to the be made in the made to be determined sheet in regards to money, parities with Reserve Bank of India., equalization with other bank, and cash at call and short notice. Cash and balance with Reserve Bank of India. I. Cash close by (counting remote coin notes) II. Balance with Reserve Bank of India a) In current record b) In other record Adjusted with banks cash at call and short notice I. In India A) Balanced with banks 1. In current record 2. In different stores account. B) Money at call and short notice 1. With banks 2. With different foundations II Outside in India 1. In current records. 2. In different stores account. 3. Money at call and short notice.Cash Reserved: Deposits by foreign banking company: Area 11(2) of the demonstration requires the managing an account organizations joined outside India to store with RBI certain sum either in trade or out unrestricted securities or mostly in trade and somewhat out such securities. 2) Investment: The reviewer ought to check the speculation scripts physically at the end of business on the date of accounting report. In outstanding situations where physical check of speculation scripts on the accounting report date is unrealistic the inspector ought to complete the physical confirmation on an ought to take into thought any alteration for resulting exchange of procurement, deal and so forth he ought to take specific consideration to see that just bona fide venture are delivered before him. 4) Advances: In completing of review of advances, the evaluator of advances, the reviewer is basically worried with getting proof about after a) Amount incorporated into accounting report in appreciation of advances are exceptional at the date of monetary record. b) Advances speak to sum because of the bank. c) There are no unrecorded advances. d) The inspector ought to audit the operation different advances accounts 4) Fixed assets: In doing a review of altered resources, the evaluator is concerned principally with getting confirmation about their presence and valuation. The branch reviewer ought to find out whether the records in admiration of premises and/or other settled resources are kept up at the branch or halfway. Essentially, he ought to find out the area of archives of title or different reports confirming responsibility for things of altered resources. The inspector ought to check the opening parity of premises with reference to calendar of settled resources, record or altered resource register. N.P.A.GUIDELINES The rule requires the banks to characterize their advances in four general classes as takes after:- 1. Standard resource:- A standard resource is one, which does not reveal any issues, and which does not convey more than typical danger joined to the business such resource is not a non-performing resource 2. Sub-standard resource: It is one, which has been delegated N.P.A. for period not surpassing not over year and a half. 3. Doubtful resource: It is one, which remained has N.P.A for period surpassing year and a half. 4. Loss resource: It is one where the misfortune has been distinguished by the bank or the inner or outer evaluators or the RBI investigation, however the sum has not been composed off entirely or incompletely at the end of the day such resource is viewed as uncollectible and of such little esteem that its consistent as bankable resource is not justified through in spite of the fact that there may be some rescue or recuperation esteem. With the perspective to moving towards worldwide based practices and to guarantee more prominent transference it has been chosen to receive the 90 days late standards for recognizable proof. Of N.P.A. from the year finishing 31st March 2004, agreeing with impact from 31st walk 2004, a non-performing resource should be an advance or advances where, i. Interest and portion of standard stays past due for the time of over 90 days in appreciation of term credit. ii. The record stays out of request for time of over 90 days. In appreciation of overdraft or money credit limit. iii. The bill stays past due for time of over 90 days on account of bills acquired and marked down. iv. Interest and portion of guideline stays late for two harvest season however not surpassing 2.5 years on account of cutting edge allowed for horticulture reason. v. Any add up to be gotten stays past due for a time of over 90 days in of other record. A portion of the Exemptions are their as takes after, i. Project money: On account of bank, money given for modern task or for farming status where ban period is accessible for installment of premium, installment of premium gets to be expected after the ban period is over and not on the date of charge of premium. ii. Agricultural Advances Affected by Natural Calamities: As far as RBI direction where Natural cataclysms in fairs the reimbursement limit of farming borrower the bank can change over fleeting generation credit, into term advance or reschedule the reimbursement and assent them transient advance advances in such cases the term advance and new fleeting may be dealt with as present duty and need not be named N.P.A. iii. Loans and Advances upheld or bolstered by government: Any credits and advances gave by the bank under any plan presented by GOVT. like PMRY. Plan won’t be dealt with as N.P.A. in spite of the fact that the record in past due or exceptional for over 90 days. Provisioning for Loans and Advances: The rules require procurements for diverse classes of advances to be made as takes after:- ‘ Standard Asset: A general procurement of least of 0.25% on aggregate standard resource ought to be made. ‘ Sub-standard Asset: A general procurement of least of 10% on aggregate Standard Asset ought to be made. ‘ Doubtful Asset: Full procurement to the stretch out of unsecured part ought to be made in doing as such the feasible estimation of the security accessible to the bank ought to be resolved on a practical premise moreover 20% to half of the secured segment ought to likewise be given to relying on the period for which the advances has been considered as a suspicious are as per the following Pages: Page 1, Page 2