Ellie Enterprises - Deloitte Audit Case Essay Example for Free

Ellie Enterprises Deloitte Audit Case Essay Alternative Investments Among the five funds, three of the funds, Cloudy Retirement 500 Index, Cloudy High-Yield Hedge Strategies, and Cloudy Real Estate All starts, are alternative investments. Those three funds, as the case states, are not registered under the Investment Company Act of 1940 or under the Securities Act of 1933. Thus, they are not offered to the investing public or are not been required to offer significant information to public. Moreover, the investment product held by Cloudy High-Yield Hedge Strategies is hedge fund. It is not traditional investment, such as stock or bonds, and is difficult to determine the current market value. Existence of the investments The confirmation did not provide sufficient competent audit evidences to support the existence of the investments; therefore, the engagement team must perform additional procedures. AU Session 332 states, â€Å"Confirmation of the holdings on a security-by-security basis typically would constitute adequate audit evidence with respect to the existence assertion.† The confirmation Union provided, which is on fund-by-fund basis, is not detail enough to typically be considered as adequate audit evidence. Moreover, the audited financial statement of the alternative investment, which could provide significant audit evidence, is not available before the issuance date of the auditors’ report on Ellie’s consolidated financial statements. This fact further proves that the engagement team needs to conduct substantive procedures. To assess the existence of the investments, following procedures can be performed. First, the engagement team can request transactions involved in each five of funds during the funds’ fiscal years. Actual transactions prove that Ellie’s investments have been held in those five different funds. Second, as the case states, the Committee periodically review plan performance and assets allocation. Therefore, the Committee must kept reports and memos regarding their plan performance or discussions with Union. The engagement team can collect documents related to Ellie’s investments in those five funds from Ellie and Union. Documents from the investor entity and trustee entity can prove the existence of investment activities. Moreover, by comparing those documents, the engagement team can test whether Union’s investment behavior has aligned with the strategies or  any adjustments made to the Ellie’s investments. An example can further illustrate. For example, the Committee decided to change the investment allocation. It is expected to see Union held documents which contain details showing the change of the strategy, specific investment that Union made, and the performance after adjustments. Such documents are sufficient evidence to prove that Ellie’s investments are in the funds and being appropriately management by Union. Lastly but no lease, obtaining related information directly from a third party may also be helpful in this case. The engagement team can directly contact five fund managers and inquire them whether Ellie’s investments were held in the funds. Value of the investments Simply confirming investments in the aggregate neither prove the existence of the investments, nor support the valuation of the investments. Furthermore, there is a time lag in reporting between the date of the financial statements of the funds and the date of the auditor’s report on Ellie’s consolidated financial statements; thus, the engagement team should perform additional procedures. Cloudy Retirement intermediate-Term U.S. Treasury To check the accuracy of the amount of share held by Ellie, the engagement team could request the fund manager to provide documents stating the amount of shares held by Ellie. This fund is registered with the SEC under the Investment Company Act of 1940 and under the Securities Act of 1933. Normally quoted market prices for such funds are available from sources such as financial publications, the exchanges, or NASDAQ. The engagement team could obtain the quoted market prices of the fund and check the prices with those on the confirmation. Cloudy High-Yield Hedge Strategies Since this fund is not registered with SEC under the Investment Company Act of 1940 or under the Securities Act of 1933, the engagement team is unable to get quoted market prices and compare with numbers on the confirmation. However, the engagement team could request a more detailed confirmation providing information of the underlying investments. Next step the engagement team can take is to evaluate the underlying investment and the reasonableness of the assumptions used in fair value calculation. Since  evaluation may involve a lot of specialized knowledge and techniques, the engagement team could employ a specialist. Under the situation that the engagement team did not receive a detailed confirmation of the underlying investments, there are several procedures can help with the assessment. First, the engagement team can collect previously audited financial statement for the funds to compare information the team obtains for this year. If Ellie didn’t make a lot of change on its investments and the performance of funds held by Ellie are stable in recent years, but investment balance of this year is very different from ones of previous years, the engagement team need to increase the risk and take a closer look at the evaluation of Ellie’s investment of this year. Other than previously audited financial statement for the funds, meeting minutes, memos, or summaries that document valuation or judgments made during managing the investment are evidence that auditor should collect and review to help assessment. Second, the engagement team can call or visit the auditors of Union to ask their opinion about the valuation of the investments that Union managed. Besides, the engagement team also could pick some sample transactions and then test the fair value measuremen t involved in those transactions to see whether the fair value measurement are reasonable or comply with industry standard. Last but not least, the auditing team can directly contact the five fund managers to check out Ellie’s balance.

The History And Debate Of Euthanasia Philosophy Essay

The History And Debate Of Euthanasia Philosophy Essay Euthanasia has been a controversial issue for a very long time. The ancient Romans and Greeks supported euthanasia after the interpretation of the Hippocratic Oath that was written around 400 B.C. They believed that the persons life should not be preserved if this person has no interest in life. Hence, voluntary euthanasia was not banned in the ancient Greek and Roman civilizations. However, committing Suicide as well as helping others to commit suicide was considered as a criminal act by the English jurisdiction during the 1300s. Euthanasia faced the first direct law against it in New York at the 1828 which was known as the Anti-Euthanasia law. Euthanasia like Abortion had become a major issue for debating in the following decades until the recent days .(Sandhyarani, 2001). Nowadays, all dictionaries and references define euthanasia as mercy killing of patients in severe incurable pain. Oxford dictionary for example, has defined euthanasia as: the painless killing of a patient suffe ring from an incurable and painful disease or in an irreversible coma. The way these definitions were defined came from the origin of the word Euthanasia, where Euthanasia is a Greek word came from the 17th century to combine two words, Eu which means well and easy and Thanatos meaning death.(Oxford dictionary, 2010). Euthanasia nowadays can be categorized into many different forms and types, the first and most common one is the active voluntary euthanasia where the patient is mercifully killed with his own will and request, its also known as the assisted suicide. Other different form is known as the involuntary passive euthanasia that let the patients die without their own request, this kind is known for patients who are in comas or unable to talk or communicate with others.(BBC, 2009). With the current debates and developments in the world, euthanasia is being discussed globally, legalized in some countries and still discussed in others. Netherland was the first country in the world to legalize Euthanasia in 2002, followed by Belgium at the end of 2002 and some parts in the United States of America. Switzerland on the other hand allows the physician assisted suicide in special cases but the euthanasia is still not legal in this country. What must be known about the laws of these countries is that they are strictly standardized for euthanasia as euthanasia is being applied only to specific kinds of patients. Euthanasia is indeed one of the most controversial issues to date. Taking both sides, supporting and opposing euthanasia in the society, doctors and governments into considerations, the main question now centers on whether Euthanasia is the right act to consider on the cases with no cure and whether euthanasia should be legalized. The process of painlessly helping a terminally ill person to die should be legalized as its a merciful act that offers dignity and compassion at lifes cruel end. People who are euthanized are going to die anyway. However, by legalizing euthanasia, they can be saved from suffering terrible pain.(Friedman, 2010) Therefore, governments should not stand in the way of letting severely ill people with no chances in getting cured to end their lives legally by Euthanasia. The following research project will hereby focus on the reasons why euthanasia should be legalized, what we can prevent and gain by legalizing euthanasia, effects of euthanasia and its future. The time frame used in this research project is from 2000 till date, the research is showing the latest ideas and arguments presented in the world where euthanasia is still developing and arguments involved in this issue are leaning more towards legalizing euthanasia day after day. 2.0 Body of Content 2.1 Euthanasia is a Freedom of Choice: Just as I shall select my ship when I am about to go on a voyage, or my house when I propose to take a residence, so I shall choose my death when I am about to depart from life. Lucius Annaeus Seneca (Roman Stoic Philosopher, orator and statesman) Every person was born free and has the right to die free with his own will. Moreover, dignified death is one of the fundamental rights people are supposed to have as being part and parcel of the fundamental rights to life. According to the Daily Telegraph (2008), Chantal Sebire was a French woman diagnosed with a rare type of cancer (a malignant neoplasm of the nasal vault) in 2002, her tumor developed and reached a point where it cannot be stopped or cured, it made sever deformities in Sebires face taking away the senses of smelling, tasting and eventually sight from her. Moreover, Sebire was suffering from horrible pain; she said a normal human would not allow an animal to go through. She appealed to the French court asking for a permission to have an assisted suicide as she could not bear the pain anymore. However, her appeal was rejected as euthanasia is not legal in France. Two days later Chantal Sebire was found dead as she committed suicide in her house after her appeal was re jected. It can be seen from that case that this way of crossing into death was unfair as it was more scary and painful experience than a regulated euthanasia. In Sebires case as well as other similar cases where cure is not found for patients, patients are going through horrible pain and they are going to die anyway, governments should not stand in the way of those severely ill people with no cure or treatment to end their lives legally by assisted suicide. Therefore, the life of those patients is their choice and they have the right to continue living or die peacefully. The pursuit of happiness is the pursuit of relief from pain and suffering. (Cockeram, 2007). By having the superior power in keeping the lives of patients with no chance in getting well or having cure is not giving them relief or even happiness, it is like holding their lives, watching them suffer at the last moments of their lives and locking them in a life they are not having since they have lost their senses, feelings or even conscious. Opponents of euthanasia argue that euthanasia is a cruel act and a human enforcement to end other people lives without their permission. Lozano mentioned that the Vatican believes that ending lives of severely ill people even the premature babies who are gravely ill by euthanasia is an illicit act as well as act of cruelty. (CNA, 2006). Therefore, opponents believe that euthanasia would violate the Gods gift of life and enforce in ending lives of people who are not able to communicate with others. However, according to the article 3 of the Universal Declaration of Human Rights, Everyone has the right to life, liberty and security of person. Article 5 adds No one shall be subjected to torture or to cruel, inhuman or degrading treatment or punishment. If no one shall be subjected to torture, then why do we have to watch them suffer? (Euthanasia UK, 2007). Most of the people who choose euthanasia are those patients who suffer from diseases that cause a lot of pain and cannot be treated. If those patients choose not to bear the pain, they should have the right to do so. (Bose, 2011). It is the right of those patients with no cure to choose their own life and death. Other kind of brain dead patients who are in irreversible coma and cannot communicate have no chances in getting back to life or even getting well as in most cases their brains are damaged, it is in their favor as well as other patients favors with chances in getting cured to be euthanized, providing them with the mercy killing doesnt mean it is a cruel act against their will but it is ending their suffer, releasing their locked souls in no life and lowering the expenses their parents or relatives have to pay for hospitals only for keeping them alive but unconscious through machines. Euthanizing such patients can be by shortening the amount of oxygen or food given to them through machines and tubes. Therefore, euthanasia should not be considered as a cruel act but an act of mercy that gives patients and even their parents the right to choose life or death at the time of suffer and inevitable death.

Development of Four Year Old | Observational Study

Development of Four Year Old | Observational Study INTRODUCTION TO CHILD DEVELOPMENT Felicia Heong Shin Nin Yvonne Michelle a/p Stephen Das ( ) Ahmad Syazwan ( ) Acknowledgements This book is the result of research on 4 year old children development. The purpose of this book is to share the knowledge and experience collected in the period of time given. I was stimulated by the different milestones a child goes through while growing up and how to tell the difference between a child who is just taking his or her and one who has a true developmental delay. This book is intended for people to understand children’s behavior and guide them along the way.In preparation of this book, many have contributed many helpful comments and information both directly and indirectly, I would therefore like to say thank you to those who made it possible for me to study this subject more in-depth, theoretically as well as practically. There are also some individuals who I need to personally thank for their helpful assistance. A big thank you goes out to my lecturer, Miss Lee Wai Mun for her generous knowledge, research and experience, all of which have been of great importa nce in the writing process of this book. Finally, none of the people I have mentioned are to be held account for the final version you have in your hands. All of the content in this book is entirely my responsibility. But I hope that the information in this book will enlightened you and help you understand more about the developments of a child. Introduction Children grow in unique ways. While children develop at their own pace, every child should do certain tasks by a certain age and its impossible to tell exactly when a child will learn a given skill. Theres more to tracking a child’s development than logging height and weight as the process ofdevelopingfrom a baby into a child requires the achievement of manymilestonesin language, physical, social, emotional development, etc. Hence, developmental milestones give parents a general idea of the changes to expect as the child gets older. This book is about your four year old child. In the course of this year children are moving out of babyhood into childhood. They have rich imaginations, they may have strong fears, they love to play and they enjoy physical activity. They are beginning to be more comfortable spending some time away from their usual comfort zone. Sometimes they are timid about trying new things. Of course all four year olds are different and they may develop at different rates. Indeed, sometimes it’s a case of two steps forward and one step back, with children appearing to forget the things they once knew. Although it is difficult to define ‘normal’ development, there are some milestonesthat children can be expected to achieve. However, if you are worried about your childs development, or if they cant do things that they used to do for more than a short time, it is important to see a pediatrician or child health nurse. If there is anything wrong, getting in early will help. Otherwise it is good to know that your child is developing normally in his or her own special way. It is of utmost importance to remember that the milestones are approximate, not absolute. Each child develops at his or her own pace, and some stages may occur earlier or later this guidebook allows explanations of variations physical, cognitive, emotional, and social developmental milestones to be expected during the first year of life to gain insight into observing in children today and to preview what to look forward to in the years ahead. Chapter One: Cognitive Milestone Most children this age can speak clearly using more complex sentences and enjoy singing, rhyming, and making up words. They are energetic, silly, and, at times, rowdy and obnoxious. Children this age can also count ten or more objects and correctly name at least four colors and three shapes. They are able to recognize some letters and possibly write his or her name. Cognitive development, or the process of growth in intellectual abilities such as thinking, reasoning and understanding, is a major component of early childhood. According to the World Health Organization, early childhood is the most important phase of development throughout the lifespan. So games for cognitive development during early childhood are an effective way to help kids grow intellectually. Categorizing is the type of games that encourage sorting, matching and classifying and are excellent for cognitive development. Identifying colors is a necessary skill that people use every day—for choosing which clothes to wear, reading signs, following traffic signalsand describing the surrounding world. This activity provides an interactive, colorful way for your preschooler to practice color recognition. It introduces children to this bright new world of colors using ordinary household objects such as buttons to group these objects into different sections and learn to recognize colors using a homemade egg carton sorter. Lesson Plan: Date: 10th April 2015 Time: 10.40 a.m.-11.20 a.m. Duration: 35 minutes Years: 4 years old Name of activity: Name it, Sort it Materials: 3 Paper egg carton (half-dozen or full dozen), different brightly-colored buttons. Theme: Color Day Focus: (BM 2.0) Kemahiran Bertutur (PFK 1.0) Perkembangan Motor Halus (ST 2.0) Kemahiran Saintifik Standard Content: (BM 2.1) Berinteraksi dengan mesra (PFK 1.2) Melakukan kemahiran kordinasi mata tangan dalam perkembangan kemahiran motor halus. (ST 2.3) Membanding dan mengelaskan objek. Learning Standard: (BM 2.1.1) Berbual dengan sebutan perkataan yang betul. (PFK 1.2.5) Menggunakan jari untuk menguntai objek bersaiz besar dengan menggunakan tali besar. (ST 2.3.1) Membanding dan mengumpulkan objek-objek mengikut satu ciri: A.)Warna B.)Bentuk Procedure: Steps/ Time Content Activity Remarks/ Materials Set Induction (5 minutes) Color song Teacher would ask the children to sit on the floor in a circle. Teacher sings the color song and asks the children to sing and clap along. â€Å"Red, yellow, green and blue, green and blue, , Red, yellow, green and blue, Purple, orange, brown and black, Red, yellow, green and blue, green and blue.† -Tune of song is of, â€Å"Head, Shoulders, Knees and Toes†. Step 1 (5 minutes) Group name Teacher divides children into 3 groups, each group consisting of 5 children. Children are asks to name their group and come up front of the class to introduce their friends. Step 2 (5 minutes) Name the colors Teacher shows the painted egg carton to the children. Teacher distributes the egg carton to each group. Then, each group is to stand up and name all the colors painted on the egg carton. -Egg carton. Step 3 (10 minutes) Buttons Teacher gives out same amount of different color buttons to each group. Each child is then instructed to sort the buttons into the colors painted on the egg carton. Each child take turns to sort the buttons into the egg carton. -Buttons, egg carton. -The buttons distributed are the same colors painted on the egg carton. Step 4 (5 minutes) Sort and name it Teacher will asks the child to say the name the color of the buttons out loud as they sort it into the egg carton. Teacher will then pick one child from each group to come in front of the class and name the colors as they sort the buttons. -Buttons. Step 5 (5 minutes) Magic color box Children will be ask to sit into a big circle. Teacher will give the children a box. Inside the box is crayons of different colors. Children will sing the magic song, â€Å"Pass, pass, pass the color, This is the game we play! When the little song is through, The color name we’ll say.† The children will pass the box around singing the color song until the color stops. Once the song ends, the child that holds the box will put their hand into the box and take a crayon out. The child will tell the color of the crayon. Repeat the game until every child has at least play once. -Box filled with different colors of crayons. -Tune of song is of â€Å"Row, Row, Row Your Boat† Reflection: Children like the games and songs of the activity. Children paid attention to instructions. Children tend to throw buttons too hard in the egg carton or throw at their friends. In the future, use much bigger objects than buttons, such as sponges or straws. Chapter 2: Physical Milestone Chapter 3: Social/Emotional Milestone Chapter 4: Language Milestone Four year olds are now talking in simple sentences and there is so much going on inside their head that often it seems as though the words can’t come out fast enough to describe it all. They often stutter and stumble when trying to express themselves. It can be exhausting to listen and explain things to your child but exciting to be able to share in their rich imaginings. They love to be read to and may want the same book over and over again. Four year olds get across what they want to say in most situations. Some four year olds speak very clearly, while others still use some ‘baby talk’. Some may stumble over some words but this will probably clear up by itself within the year. The average four year old can understand 1000 or more words. Four year olds can usually understand ‘place’ words such as – under, on, beside, back, over. Four year olds ask questions beginning with ‘What’, ‘Who’, ‘Where’ and ‘Why’? They can talk about what happened yesterday and about tomorrow. You can build on what your four year old says to you. Don’t correct their unsuccessful efforts at words but respond positively with the correct word in your reply. Try to be patient. Ask them questions. Some children become such enthusiastic talkers that their constant ‘what’ can become irritating for parents. Most will respond to your request for you to have some quiet time from their questions – at least for a few minutes! Lesson Plan: Date: Time: 10.40 a.m.-11.20 a.m. Duration: 40 minutes Years: 4 years old Name of activity: Shake and Name Materials: Laminated plastic, 3 plastic bottles, clean water, edible food coloring, waterproof marker, colorful beads and buttons. Theme: Words Focus: (BI 3.0) Reading Skills (ST 2.0) Kemahiran Saintifik (BI 4.0) Writing Skills Standard Content: (BI 3.2) Read simple words with understanding. (BI 3.3) Read phrases with understanding. (ST 2.1) Membuat pemerhatian ke atas objek dan fenomena alam di persekitaran. (BI 4.1) Pre-writing skills. Standard Learning: ( BI 3.2.2) Read simple words. (ST 2.1.4) Memerhati dan bercerita secara verbal tentang pemerhatian yang telah dibuat. (BI 3.3.1) Read simple phrases with guidance (e.g. sit down, red ball). (BI 4.1.1) Engage in activities requiring eye-hand coordination. Procedure: Steps/ Time Content Activity Remarks/ Materials Set Induction (5 minutes) Step 1 (10 minutes) Step 2 (5 minutes) Step 3 (5 minutes) Step 4 (5 minutes) Step 5 (5 minutes) Conclusion (5 minutes) Reflection: Chapter 5: Math and Science Milestone Four-year-olds have an increased capacity for learning math concepts. They use logical reasoning to solve everyday problems, and can effectively use language to compare and describe objects and shapes. They can count to ten, recognize written numerals 0 to 9, and add and subtract using numbers up to four. Four-year-olds know some variations of a circle, square, triangle and rectangle. They know days of the week, months, and the seasons, but still cannot tell time. Children are naturally curious about the world and want to find out as much as they can. They want to know what makes the wind blow, how trees grow, why fish have fins, and where turtles go in the winter. But they don’t want adults to give them the answers. They want to be the discoverers, the experimenters, and the theory builders. They don’t want science to be something that is imparted to them; they want it to be something that they do. They want to be scientists; not just consumers of science. They want to ask their own questions, collect their own data, and arrive at new and wonderful ideas. These â€Å"wants† should shape the foundation of an early childhood science curriculum. If you’ve ever dripped food coloring into oil before, you’ll remember the beautiful, jewel-like drops of color floating separate in the oil. This is because oil and water truly don’t mix. If you shake them up, they emulsify, but eventually separate back into oil and water. This activity is to teach children about science but at the same time involves math. The ingredients are using edible ingredients, this makes them a safe science activity for children to make on their own! Lesson Plan: Date: Time: 10.40 a.m.-11.20 a.m. Duration: 40 minutes Years: 4 years old Name of activity: Shake and Count Materials: Two plastic bottle, cooking oil, clean water, food coloring, oil-based coloring, a bamboo skewer, waterproof marker, Beads, Buttons, laminated plastic. Theme: Science and Math Focus: (ST 2.0) Kemahiran Saintifik (ST 7.0) Konsep Nombor (ST 4.0) Menyiasat Alam Bahan Standard Content: (ST 2.1) Membuat pemerhatian ke atas objek dan fenomena alam di persekitaran. (ST 7.1) Memahami nombor 1-10. (ST 4.1) Meneroka sifat umum bahan. Learning Standard: (ST 2.1.4) Memerhati dan bercerita secara verbal tentang pemerhatian yang telah dibuat. (ST 7.1.1) Menyebut nama nombor 1 hingga 10 (rote counting). (ST 7.1.2) Memadankan angka 1 hingga 10 dengan nama nombor secara lisan. (Contoh 2-dua) (ST 4.1.1) Memerhati dan mengumpulkan objek kepada yang tenggelam dan timbul. Procedure: Steps/ Time Content Activity Remarks/ Materials Set Induction (5 minutes) Counting beans Teacher divides children to three groups. Each group containing 5 children. Teacher takes out three bags filled with beans. The bags are then distributed to the children. In front of the classroom is a Step 1 (10 minutes) Step 2 (5 minutes) Step 3 (5 minutes) Step 4 (5 minutes) Step 5 (5 minutes) Conclusion (5 minutes) Reflection: Chapter 6: Music Milestone Four-year-olds can identify changes in pitch, tempo, loudness and musical duration. They can sing songs of their own creation as well as memorized ones. Their art begins to be more realistic, and may incorporate letters. Four-year-olds love to dance, and are able to move rhythmically and smoothly. Their dramatic play is highly imaginative and now has the structure of specific scenarios, like going to the grocery store or rescuing a cat stuck in a tree. By now, 4 year olds can understand basic principles of tone, tempo, genre, pitch, etc. (e.g., can describe which songs are fast and slow or high and low). They can sing complex songs and play an instrument alone as well as with group (e.g., learns newly introduced songs by memory in a day or two). 4 year olds also can use music to reflect thoughts and feelings (e.g., starts buzzing like a bee while looking through a storybook on insects). If taught, children will regard music as a part of daily life (e.g., gets out mat for nap upon hearing soft music being played, puts away toys when clean-up song is sung). Lesson Plan: Date: Time: 10.40 a.m.-11.20 a.m. Duration: 40 minutes Years: 4 years old Name of activity: Shake it Materials: Three teaspoons uncooked rice, dried beans, two empty diet shake cans or soda cans, clear packing tap, pencil, scissors, markers or stickers. Theme: Focus: Content Standard: Standard Learning: Procedure: Steps/ Time Content Activity Remarks/ Materials Set Induction (5 minutes) Step 1 (10 minutes) Step 2 (5 minutes) Step 3 (5 minutes) Step 4 (5 minutes) Step 5 (5 minutes) Conclusion (5 minutes) Reflection: Put the rice in an empty diet shake can (soda cans dont last as long, but they will work for this project.) Remove the tab and seal the opening with clear packing tape. If you like, make your own cool label for the can. To make the label, cut a piece of paper nine inches long and four and one-half inches wide. Decorate the label with markers or stickers. Tape one side of the label to the can. Then make small rolls of tape and stick them between the label and the can. Wrap the label around the can so that the loose end overlaps the taped end, and tape down the loose end. Put dried beans in the other can, and make a decorated label for that one, too. Try using the rice can for a lighter sound and the bean can for a louder sound. Start shaking! Kids can turn office supplies into sound machines with the activity on the next page. Chapter 7: Art and Creativity Milestone By age 4, many children are learning to better control their hand and wrist movements. They are making forms and objects that are almost, but not quite, recognizable to adults. Circles, lines and crosses are always popular forms. Some 4 year olds may begin naming their drawings. In the middle of drawing, a child may look and say something like, This is a truck, or, This is Mommy. Naming artwork is a big step that shows the child has begun to think in terms of mental pictures. It doesn’t matter that the drawing has little or no resemblance to Mommy. What matters is that the child has discovered that drawing is more than just something physically fun to do. Gradually, some of these forms have taken shape and adults can identify them as people, houses, cars or whatever the young artist intended to draw. Typical drawings at this age are pictures of people consisting of large heads that appear to have arms and legs growing out of them. There is usually little evidence of relative size in these drawings. Tiny legs sprout out of huge heads. A drawing of a butterfly may be twice as big as a dog. Whatever is most important to the child at the time gets the biggest play on the page; what is not important may simply be left out. That’s why children may leave out fingers, necks or other body parts. It’s not that children don’t notice that people have fingers; it’s just that fingers are not important to them at the time they are drawing. During this stage, children may find colors very exciting. Children are not concerned with realistic color representations. They just like to use color. One child may make everything on the page red. Another may use every color in the box on one drawing. Child care providers should not require children to use certain colors or try to read any deep psychological meanings into a child’s choice of colors. Lesson Plan: Date: Time: 10.40 a.m.-11.20 a.m. Duration: 40 minutes Years: 4 years old Name of activity: Hand Paint Materials: Colorful paint, clean cloth, clean water, newspaper, paint brush Theme: Art and Creativity Focus: (KTI 1.0) Seni Visual (PFK 1.0) Perkembangan Motor Halus Content Standard: (KT 1.1) Menggunakan pengetahuan tentang bahan dan teknik dalam menghasilkan karya seni. (KTI 1.2) Menzahirkan idea kreatif dalam penghasilan karya. (Ekspresi kreatif) (KTI 1.3) Menunjukkan apresiasi seni. (PFK 1.0) Melakukan kemahiran motor halus. Standard Learning: (KTI 1.1.1) Mengenal bahan yang diperlukan untuk menghasilkan sesuatu karya contohnya berus dengan bimbingan guru. (KTI 1.2.4) Membuat corak dan rekaan yang mudah melalui pelbagai aktiviti. (KTI 1.3.1) Menceritakan dan mempamerkan hasil kerja sendiri. (PFK 1.1.3) Menggunakan tangan untuk meramas (mix). Procedure: Steps/ Time Content Activity Remarks/ Materials Set Induction (5 minutes) Step 1 (10 minutes) Step 2 (5 minutes) Step 3 (5 minutes) Step 4 (5 minutes) Step 5 (5 minutes) Conclusion (5 minutes) Reflection:

Malawi and Tobacco Essay -- Trade Tobacco Malawi Essays

Malawi and Tobacco What strategies can Malawi use to overcome problems relating to a change in demand of its main export, tobacco. QUESTION- what strategies can Malawi use to overcome problems relating to a change in demand of its main export, tobacco? Malawi, a LEDC, located in Southern Africa, has a population of 10 million. Tobacco is its main export and this provides the majority of the countries export revenues. It has become dependant on exporting tobacco to firms based in MEDC's such as the United States. Demand for cigarettes has recently decreased because of health and ethical reasons. Cigarettes, has reached the end on its product lifecycle. However South East Asia remains a growing market, because of the effects of globalisation and dumping. The decrease in demand is a major problem for Malawi, a country that is not market orientated or market aware. Decline in demand for cigarettes will obviously have a direct effect on demand for tobacco because they are complimentary products. With decreased demand for its crops of tobacco, Malawi will find itself in a very dangerous situation that will not only threaten its economic position but the very lives of its population. Another concern that Malawi must take into account is the state of the tobacco industry. At present the market could be described as an oligopoly (see appendix) where suppliers compete on price. The outcome of this is that the firms involved have a high market share and therefore have much power to control supply and demand. They have the power to control prices of tobacco and they can exploit countries like Malawi. The national economy is dictated by exports of tobacco. The decreased revenue, due to loss of demand, will an... ...E UK (BRANDS): Two firms, Gallaher and Imperial Tobacco, who between them, control around 80% of the market, dominate the cigarette and tobacco market in the United Kingdom. One other major firm, British American Tobacco (BAT), manufactures cigarettes in the UK but sells almost all of them abroad. In 1999 BAT merged with Rothmans International thereby increasing its share of the world tobacco market to 15.4%, just behind the world leader Philip Morris which controls 17% of the global market. BIBLIOGRAPHY http://www.ash.org.uk http://www.tobacco.org http://www.mcspotlight.org http://www.cdc.gov http://www.sas.upenn.edu/African_Studies/Country_Specific/Malawi.html http://allafrica.com www.google.co.uk www.bbc.co.uk www.altavista.com www.theguardian.co.uk Nuffield Business and economics- Students Book

Fate in William Shakespeares Romeo and Juliet :: William Shakespeare Romeo and Juliet

"Two households, both alike in dignity, / In fair Verona, where we lay our scene, / From ancient grudge brakes to new mutiny, / Where civil blood makes civil hands unclean. / From forth the fatal lions of these foes / A pair of star-crossed lovers take their life; / Whose misadventured piteous overthrows / Doth with their death bury their parent’s strife. / The fearful passage of their death-marked love, / And the continuance of their parent’s rage, / Which, but their children’s end, naught could remove†¦" -The Prologue, Romeo and Juliet (by William Shakespeare). Fate plays a major role in the tragedy of Romeo and Juliet. The prologue describes Romeo’s and Juliet’s fate, which we see come up many times later on in the play. Throughout the play, Romeo and Juliet unwittingly realize they cannot exist in such reality and that a tragic fate awaits them. The two families, the Montagues and the Capulets continue being rivals all the way to the end of the play until the inevitable event takes its place. In the play, there are many pieces of evidence that further present the prologue’s sad foretold reality. Even as early as the first scene of the play, we already see some evidence to back up the prologue. "[Romeo]†¦And makes himself and artificial night." (I, i, 38) This passage can be seen as the foreshadowing of Romeo’s suicide. Another line said by Montague, which is "Unless good council may the cause remove" (I, i, 140), also is evidence of Romeo’s tragedy. In the first act, Romeo is introduced. His great sadness is shown right away and the theme of love is seen as well. Through Romeo’s mellow mood we see how desperate he is for love. Romeo is in love with Juliet, which is the daughter of an enemy to the house of Montagues. Fate is definitely involved here, and this innocent love is the first step in a chain of events that lead to the fate driven tragedy. In the same scene, Tybalt is infuriated with Romeo. He is ready to kill h im and believes that Romeo is his sworn enemy. Tybalt. This, by his voice, should be a Montague Fetch me my rapier, boy. What, dares the slave Come hither, covered with an antic face, To fleer and scorn at our solemnity? Now, by the stock and honor of my kin, To strike him dead I hold not a sin.

Introduction to Сommunication in Health and Social Care

Identify different reasons why people communicatePeople communicate for different reasons. To portray their feelings, opinions, emotions, pain. To express needs, share ideas and information People can communicate verbally by talking or writing. Or even by body language / sign language. Communications can be used to bring out changes in attitudes, motivate people and to create and maintain relationships. Communication is vital for providing and seeking information, and it is also crucial for developing positive relationships with people. Communication is important to understand and be understoodExplain how affective communication affects all aspects of own workEffective communication is important as it ensures that information is clear, accurate, non-judgemental and informative. This helps to reduce the possibility of mistakes being made. It ensures appropriate care service delivery. It is important to communicate with your colleagues, so that all targets and outcomes are met.Effectiv e communication is important so that yourself and the service user fully understand eachother. This includes using words, feedback, action, body language and gestures. With effective communication service users and family will enjoy the services provided.Explain why it is important to observe an individual reactions when communicating with themAll communication has an effect on the person that you are communicating with. Interactions a two way process, it is important to watch the effects so that any problems can be identified and dealt with. In order to be effective in care and supporting service users you have to be a good communicator whether this is through speaking, body language, facial expressions or gestures.Sometimes you are able to communicate with others without having to use words. When communicating face to face the other person may not always indicate verbally that they understand, or if they agree. Observing body language is very important as it helps the speaker unde rstand if the other person agrees or understands etc.Find out an individual's communication and language needs, wishes and preferencesEffective communication happens when the right method is used to send a message so it can be received and understood. Care workers need to know about a range of communication methods. They should also be skilled at identifying the communication and language needs, wishes and preferences of the people with whom they work and interact. Service users can be people from a diverse range of backgrounds who will want to communicate in different ways. Finding out about each individual’s language needs, wishes and preferences is an important part of your role.You can do this by:Asking people whether they or their relatives have particular language or communication needs.Referring to the Service users Care PlanReading reports and notes about service users that provide information on speech and language issues, learning difficulties, disabilities e.g. (he aring or visual impairment) or physical conditions (e.g. stroke, cleft palate) that may affect their ability to communicate.Being aware that an individual’s culture, ethnicity and   nationality may affect their language preferences and needs.Observing the people who use your setting to see how they use their communication and language skills.Asking your supervisor/mentor, senior staff and specialist professionals such as speech and language therapists, occupational therapists and social workers for information, advice and support about how best to communicate with adults who have special communication needs.Show how and when to seek advice about communication.There may be situations in which you feel unsure about how you should  communicate with a service user or another person in your work setting. In some situations you will be aware that you are struggling to communicate effectively with somebody. In situations like these, you should seek advice and obtain support.You can do this by: talking to your supervisor, mentor or line manager about the difficulty, You can ask for their advice about how to deal with the problem, You can also speak with the communication or language support specialists (teachers, psychologists or speech and language therapists). Your goal is always to ensure that the messages you send can be received and understood. To achieve this you may sometimes need to change or adapt the form of communication that meets each individual’s needs, wishes and preferences.Identify  barriers to communicationTo identify the barriers to communication, the sender and receiver of the message need to consider several factors.Sensory DeprivationWhen someone speaks a different language or uses sign language, they may not be able to make any sense of information they are being given by someone trying to help them if that person does not speak their language.JargonWhen a service provider uses technical language the service user may not unde rstand. For example – The doctor may say that a patient needs bloods or an MRI scan. That can sound very frightening to someone who has been rushed into hospital. It is better if the doctor explains that they need to take some blood to do dome simple tests and then explains what an MRI scan is. Understanding the facts can make something seem less scary.SlangWhen a service user uses language that not everyone uses, such as saying they have a problem with their waterworks. This can mean their plumbing system. But also means a problem going to the toilet. Sometimes it may be appropriate to use slang with your peers, but whilst working with colleagues or service users you should avoid using any language that can be misunderstood, misinterpreted or may cause offence.Emotional difficultiesWe all have emotional difficulties at times and become upset, you might of split up with your boyfriend / girlfriend or had an argument, or you could have had some bad news. The effect can be not to hear or understand what people are saying to you. This can lead to misunderstandings.Health IssuesWhen you are feeling unwell, you may not be able to communicate as effectively as when you are feeling well. This can affect your colleagues and service users. Similarly, people who are being cared for in hospital because of an illness may not be able to communicate in their normal way. Some long term ‘chronic' illnesses such as Parkinson’s disease or multiple sclerosis also affect an individual’s ability to communicate and you need to be aware of this if you are working with these people.Environmental problemsWhen communication is affected by the environment that people find themselves in. For example – Someone who does not see very well will struggle to read written information in a dimly lit room. A person who is in a wheelchair may find it impossible to communicate with the receptionist at the dentist if the desk is too high and above the wheelchair use rs head. Identify sources of information and support or services to enable more effective communicationTranslation servicesThis service can help with changing the written text from language to another.Interpreting servicesThis service can help with converting spoken language to another language.Speech and language servicesSupport people who have had a stroke and have problems with their speech.Advocacy servicesThis service can support people who are unable to speak up for themselves. This service trys to understand the needs, wishes and preferences of people, and will argue on their behalf.Sometimes you will need to find specialist advice because a person’s communication needs are too complex for you to deal with alone. Someone who has an illness that affects their ability to produce sounds or control their neck and facial muscles may need to speak using a piece of assistive technology. For these type of issues, you will need the advice of a speech and language therapist who is an expe rt and will be able to advise on and kind of specialised communication needs.Explain the term confidentialityConfidentiality means not sharing information about individuals without their knowledge and agreement and ensuring that written and electronic information cannot be accessed or read by people who have no reason to see it. Confidentiality is important because: People may not trust a support worker who does not keep information confidential People may not feel valued or able to keep their self esteem if their private details are shared with others Peoples safety may be put at risk if details of their property and habits are shared publiclyA professional service that maintains respect for individuals must keep private information confidential. There are legal requirements under the data protection act 1998 to keep professional requirements laid down by the regulators that make it the duty of professionals to keep information confidential.Describe situations where information nor mally considered to be confidential might need to be passed on.Sometimes confidential information disclosed by a service user may need to be passed on to others if there is a risk of danger or harm to the service user or other people, if abuse is suspected, or if there is suspected misconduct of a colleague, in respect of care of a service user (whistle blowing) You must inform the service user why the information needs to be passed on to others, and that it is your responsibility to do so.Explain how and when to seek advice about confidentialityIt is very important as a care worker that you understand when to seek advice about confidentiality. Confidentiality is essential in care work to improve trust and working relationships between the service users and their carers. Certain information is however shared amongst teams if it is needed to effectively support service users and others involved in their care. Take for example when there is a prospect of danger or harm to the service user, staff or members of the public.Additionally if abuse is suspected within the home or seen anywhere or if there is a misconduct of a staff. It is the responsibility to the supervisors or the appropriate bodies to take appropriate actions. In most cases organisations have whistle blowing policies to guide and protect staff from victimisation after blowing the whistle and also to guide them on how to break confidentiality.

Religious Education S.B.A. Essay

What is Diwali? The name Diwali is a contraction of â€Å"Deepavali†; this is also means The Festival of Lights or Row of Lamps. This is one of the most important festivals in Hinduism and marks the attainment of moksha .Diwali falls on one new moon right between Mid-October and Mid-November, it is celebrated for five (5) days according to the Hindu calendar. This is believed that the time of transition from darkness to light-the light that empowers them to commit themselves to good deeds which brings them closer to divinity. Why is the festival celebrated? This festival is to show how good a triumph over evil and it marks the end of harvest season in most of India. This is also a time for new endeavors, and many people clean their homes and open their windows and doors cause it gives them luck and good fortune during Diwali. This is also has legend within its origin, Prince Rama wife was kidnapped by a ten-headed demon and with the help of Hanuman (Monkey god), Prince Rama rescues his wife and on their way home the people of the village light rows of lamps which guided Rama and Sita back from the forest of Ayodhya. Diwali Celebrates the return of Rama and Sita, Rama was Crowned King. Describe the rituals that take place in Diwali? It is traditional to do a spring house cleaning to welcome the Goddesses Lakshmi into their home. In the evenings many Hindus hold prayer in their homes (puja), people decorate their homes with diyas surrounding the house, and the lights are left burning all night so that when Lakshmi may feel welcomed when entered. Firecrackers are burst in order to drive away the evil spirits, during Diwali the occupants wear new clothes and share sweets and other snacks among family, friends and the adoring public. They also draw patterns on the floor with a mixture of rice, flour and water and this is called Rangoli. Also whosoever gambled on this day would prosper throughout the ensuring year. They also exchange a certain greeting to each other â€Å"Shubh Deepavali† which is a traditional greeting which means â€Å"have an auspicious Diwali†. Identify the God or Goddesses associated in Diwali? Diwali is held in honor of the goddesses Lakshmi, she is the goddesses of wealth and prosperity. They pray to her to give them luck in the following year and they honor lord Ganesh the symbol of auspiciousness and wisdom that brings them good fortune throughout the year.