Saturday, September 14, 2019

Examine sociological explanations of the difference in the educational performance of ethnic minorities in Britain Essay

The connection between ethnicity and educational accomplishment is very complicated as there is a great deal of difference between achievements between each of the ethnic groups. In previous studies, such as those carried out to compile the Swann report (1985), used very simplistic classifications of each of the ethnic groups, ‘Afro-Caribbean’, ‘Asian’ and ‘All others’ (including white). There was clear ranking between these groups with all others at the top, followed by Asians, and then Afro-Caribbean. Later on more complex classification systems were introduced and so a more detailed picture of the relationships between class and education emerged. For example, Kysel (1988) used eleven classifications to measure success at 16. This study placed Indian, African, Asian and Pakistani pupils at the top, followed by South East Asian and Greek students. Students of UK origin came in the middle of the range, followed by pupils from Turkish, Arab and Caribbean origin. At the bottom were Bangladeshi pupils. Most sociological explanations point to home back ground, educational experiences and factors to do with society. However studies don’t usually apply such sophisticated classifications, as used by Kysel, so making it difficult to explain distinctions between the categories. There are three main reasons for different ethnicities achieving differently in the cultural factors, social class and school factors. Cultural factors are thought by sociologists to have a large influence on the difference in attainment of the ethnic groups. Findings of those such as Douglas have provided support for what came to be known as ‘cultural deprivation theory’. This theory states that many of the values, attitudes and skills needed for high educational success are missing in the culture of certain ethnic groups. This was a particularly popular theory in the 1960-70’s, it was notably supported by the Swann committee (1985), however evidence can be seen as weak, even the Swann report said this argument was ‘sketchy’. Driver and Ballard adopted this explanation in their study of children with parents of South Asian origin. They found that these parents quickly developed high expectations of their children’s abilities and such attitudes may have attributed to their success. Ken Pryce rejected theory. He did a study of the Afro-Caribbean community in Bristol (1979) and although he described their way of life as ‘turbulent’ he also said that Afro-Caribbean parents have great aspirations for their children, and that they were not socially deprived because their parents are supportive, interested and provide all of the educational aid the can. Rex and Tomlinson also rejected the cultural deprivation theory in their study in Handsworth. Their rejected the theory because the data they collected points to Asians achieving highest at school and yet their parents go into school the least, indicating that they are not as interested as Afro-Caribbean parents who go into school the most. In spite of their parents frequent visits to school Afro-Caribbean are achieving the least in school. Another important theory is cultural difference theory, this about children being disadvantaged because their culture differs from the schools, the main example of this is if a child go to an English speaking school and speaks a different language at home, this means that they will not be as practiced as the children for whom English is their first language, they will be subjected to constant correction by teacher and their confidence and self esteem may suffer as a result. This theory is rejected by Driver and Ballard who found that by sixteen Asian children’s command of English is at least as good as their class mate, and in some cases, much better. The Swann report also noted that linguistic factors held back some Afro-Caribbean students but most did not have a problem. Social class is another important factor to consider. Some research suggests that much of the differential educational advantage that Afro-Caribbean’s face is due to the fact that most Afro-Caribbean’s are working class, disproportionately so. Swann said social class adds up to half of the reason behind educational achievement. Smith and Tomlinson agreed with this with their study of inner city junior schools and found a large variation due to class but a much smaller discrepancy due to ethnicity. The only problem with this is Asian pupils are primarily working class yet they achieve better that their white middle class counterparts. Many researchers have looked at the impact a range of school factors; this idea takes the stance that the difference in attainment between the ethnic groups is due to school environment. In studying school factors researches may have looked at curriculum content, teacher’s attitudes, ethnocentric resources, banding, language and many other things. Mac and Ghaill found that there was no clearly defined relationship between students who have been the victims of racism and the ones who have been predicted a fail. What he found was how well students did was influenced mainly by the schools they had come from. Pupils from suburban schools did better than pupils from inner city schools. Most studies showed that teachers were not racist to ethnic minorities. Taylor saw that many teachers were very sensitive in their handling of cultural issues and Hammersley went on to say most racist teachers did not bring this into the classroom. Wright studied primary schools and noticed how Asian pupils were largely ‘invisible’ to the teacher and was treated insensitively by both staff and peers. Coard said that institutional racism lead to ethic minority children having self-esteem problems, which developed into low achievement. This is extremely apt with Afro-Caribbean students who are seen as ‘a threat to classroom management’ and because they have been treated like this they start to conform to the labels they have been given. The DfEE found in a recent study that Afro-Caribbean pupils were four times more likely be permanently excluded from school than white children. To conclude, the area of ethnicity is a very delicate one and it is important to view it in the context of individuals and not stereotype people. More research is needed in to the experience of small, specific racial groups, not just ‘Asian’ or ‘White’. It is also important to note that it can never be seen as just one factor, it is always going to be a combination of factors and also age and gender can not be ignored, no one factor can never be measured accurately on its own.

Friday, September 13, 2019

Business Accounting and Ethical Standards

A) The duty of the auditor arises from the ASA 315 which in conjunction with ASA 570 on Going Concern wherein he has to see if there is an environment which leads to misstatement of records. He should accordingly recalibrate his assessment. With the new evidence, he should check if there exists a material uncertainty and therefore conjectures to the ability of the pany to continue as a Going Concern. With the new evidence, the auditor will see the following that there is an immense doubt on the fact whether the pany can continue as a Going Concern and therefore adequate disclosures are made pointing to such events which creates such conjectures on the pany to continue as a Going Concern. Here, King & Queen (K & Q) auditor are auditors of Impulse since 2005. They should be aware that there are liquidity problems in the pany. Hence applying ASA 570 and dictated by their duty in Sec 295 (4) of the Corporations Act, K & Q auditor should have done additional audit procedures to check the viability of the Going Concern assumption. These could include points like valuation of inventory,   receivable realisations. This will stamp the fact that if there is a risk of Going concern and whether such facts will be disclosed. Hence they have not done their duty as per audit standards and mon law. As a result, there is a transgression of proper professional skill and standards In a case of Esanda Finance Corp Ltd vs. Peat Marwick Hungerford’s[1], there is a landmark High Court ruling. This has thrown light and made it clear about their view on earlier judgements and revised their mistakes in the past judgements. They have now eliminated the liability of the auditor in a third party liability. In that they have tested the bined facts of Proximity, Reliance and Causation. The case is similar to this case study where Esanda had an economic deprivation when they sanctioned the loan to the pany on the back of the auditor’s report analysis. It satisfied itself whether auditor to be held liable. The courts concluded that there was a mere reporting to the shareholders and not to the financiers. They did not have any clairvoyance that lenders would act based on this report. This is in spite of the fact that they were aware that report did not indicate a true and fair view of financial statements. Since they did not anticipate that the financier will b e using the report, K & Q auditor should have made it clear that the report would be analysed and used verbatim by the lenders and hence a probability of loss could be there; It is stated that Esanda unreasonably depended on the audit report and did not perform diligence themselves to convince of the finances of the borrower The Court held that auditor has not breached duty of care and used the test of Proximity & Causation in their conclusion. Depending on this case, K & Q auditor were not aware that the report would have been used by EFL Finance for lending. The finance pany lent to Impulse by relying on the report and did not conduct an independent diligence. Depending on the case of Proximity, Reliance and Causation, K & Q auditor remained within their limits of duty of care and hence are not liable to EFL Finance b) If Esanda had ab initio mentioned to K & Q auditor that they will use the report for deciding on lending to Impulse, it can be concluded that the test of Proximity and Reliance are maintained. Hence K & Q auditor may exercise reasonable care keeping in mind that one of the intended audiences is EFL Finance who will rely on the audit procedures of K & Q auditor. Hence they need to collect audit evidence and reach a conclusion in their audit report keeping in mind the reader. Even after such mention, if the procedures on inventory and debtors are not done by K & Q auditor, then they have transgressed the precincts of care and their pliance with Proximity, Reliance has failed. As a result, the Causation factor or cause of economic loss has been triggered and accordingly K & Q auditor will be liable to EFL Finance in this scenario 2A) This is defined by APES 110 Code of Ethics for Professional Accountants, Independence prises of: Independence of Mind (Actual Independence) – This expects a mental state which ensures that the auditor acts as an objective and independent person. His opinion will therefore be free from any vested interests and influences. Independence in Appearance (Perceived independence) – Auditor to maintain his image and standard such that any third party will not raise any doubt on his independence and credentials to form an opinion. Independence of the mind or actual independence involves objectivity of the mental condition and mental state and his objectivity to react to specific situations. An auditor who is truly independent has the ability to make non vested decisions in spite of the prejudices. However, since the state of mind where he is perceived to have colluded with the pany and promised his principles is highly volatile, it cannot be objectively benchmarked with respect to time and environment. Therefore, the test of Independence in Appearance or â€Å"Perceived Independence† needs to e upheld wherein he shows the same consistency in behaviour to a knowledgeable person and his client equally. Perceived independence can be measured based on how close the audit member is to the client and he gets any pecuniary benefits for the same. This could also include a dependency test on his economic drive with one client measured to his total revenue. Perceived independence accentuates the credibility of th e report and opinion expressed by the auditor and therefore his opinion is worth the salt. (i) Bob – Principle of Confidentiality is a key point of APES 110 Code of Ethics for Professional Accountants wherein information extracted in a professional engagement is not to be disclosed to any third party without specific authority nor use it for personal benefits provided there is no legal and official reason to reveal. In the instant situation, Bob copied confidential information which was used for his personal benefit of finishing his university assignments though it did not contain the Club Casino name. Even if you remove the name of the client in the assignment, it does not remove the fact that confidentiality was predominantly breached. This being used for vested interest and not professional interest, there is no possibility of cover up with any alternate action. (ii) Wendy – Wendy is a partner in an audit firm. She has been assigned post of pany Secretary (CS) position in the same pany who is her audit client. This triggers Clause 290.142 of APES 110 Code of Ethics for Professional Accountants. Assignment of such staff is pointing to a self review threat which could have been absolved if it was for only a temporary period. But that not is the case, wherein Wendy has been given the post on a permanent basis. Her position is close to the pany triggering self-review and advocacy threats. Hence there is no way the threat can be brought to acceptable level. Per AUST290.148.1, a pany Secretary is an Officer under the Corporations Act. Wendy cannot act as a temporary partner in the client.   The only way is to resign from the audit engagement. (iii) Leo- Leo is a close member of the audit group and his elative prepares the financials and statements in the firm. The opinion to be expressed on such cash flows has a conflict for Leo. The threat therefore can be minimised to Acceptable level if Leo is replaced and he is restricted from working on such assignments where his relative has an influence in making the base documents to be audited. Per APES 110 Code of Ethics for Professional Accountants, it is r mended that Leo to be removed from the audit since his father has a more than significant influence (iv) Chan & Associates – If Chan holds stake, such stake will not create an independence threat if the business relationship is insignificant to Chan, his audit form and the pany where he holds stake. Such stake should also not create an ability to control the pany and it is immaterial to him. But here Chan has 25% equity in the entity which is high and can create two threats namely self interest/intimidation. Per APES 110 Code of Ethics for Professional Accountants, Chan has to relinquish his stake and resign from his audit engagement responsibility of Classic Reproductions. Accounting Professional & Ethical Standards Board, (2008).  APES 110 Code of Ethics for Professional Accountants. Australia. Auasb.gov.au. (2016).  Australian Auditing Standards. [online] Available at: https://www.auasb.gov.au [Accessed 12 Dec. 2016]. Auditing and Assurance Standards Board, (2013).  Auditing Standard ASA 570 Going Concern. Austlii.edu.au. (2016).  ASA 570 - Going Concern - April 2006. [online] Available at: https://www.austlii.edu.au/ [Accessed 12 Dec. 2016]. Cpaaustralia .au. (2016).  Accounting professional and ethical standards. [online] Available at: https://www.cpaaustralia .au [Accessed 12 Dec. 2016]. Nguyen, V. and Rajapakse, P. (2008). An Analysis of the Auditors' Liability to Third Parties in Australia. mon Law World Review

Evaluating the impact of CSR on consumer buying behaviour, An Essay

Evaluating the impact of CSR on consumer buying behaviour, An empirical study from the UK consumer, and company perspective - Essay Example any develops and the more that it increases in size, the more does it become visible to the public’s consciousness and the more that it is expected to be responsible for its business processes and the impact of such processes on society (Daub & Ergenzinger, 2006). Corporate social responsibility is something that is focused on doing not only what is right but what is fair, while at the same time, avoiding causing harm. It can therefore be perceived as a manner with which a company regulated its activities (Moir, 2001). Corporate sustainability on the other hand, refers to the sustainable development and the ability of a company to generate performance for the long-term, in order to make sure that the company survives amidst its competition (Munilla & Miles, 2005). However, in order to make sure that corporate sustainability is possible, it is important that the company makes sure that they meet the needs and expectations of their stakeholders, while they also seek to protect, support and enhance the resources acquired from human labour and the natural resources that are needed by the entire community in future years (Strategic Direction, 2008). According to Van der Putten (2005), the stakeholder theory is one that has brought about the importance of corporate social responsibility or CSR among business organizations. Based in this theory, companies do not only have a responsibility towards the society within which they hold their operations, but also their shareholders, their employees, their consumers, their suppliers and their local communities (Vogel, 2005). In this context, it is the responsibility of any company to make sure that they are able to give something back to the entire community and the environment, both of which have helped them to become successful, or continues to contribute to their success (Bronn & Vrioni, 2001). The implementation and the continuation of corporate social responsibility among business organizations actually ‘constitutes

Thursday, September 12, 2019

Learning Needs Assessment Essay Example | Topics and Well Written Essays - 1500 words

Learning Needs Assessment - Essay Example The hospital has been well recognized for being able to treat thyroid cancers of high incidence of the survivors in Ukraine and Russia that was caused by an accident that was caused by Chernobyl nuclear reactor. Coney Island Hospital is under the New York City Health and Hospital Corporation (HHC) which happens to be the county’s the largest health care system in the region serving more than 1.3 million people in New York. The hospital system is comprised of eleven acute hospital care centers, four nursing facilities that are skilled, six diagnostic centre that also carries out treatment and at least eighty clinic that are set up in the community. Home based health care services are also offered to the residents by HHC health care system. The hospital has also embarked to other services like healthy heart program as it served Bangladeshi, Pakistan and Indian communities when it came to their attention that these populations have a higher chance of being diagnosed with Coronary artery disease. The hospital is also known for being the first facility of HHC to start a Mosque and to serve halal food. Currently, statistics shows that the hospital has a workforce of 39,000 employees who offer health care services to the residents ranging from housekeepers to surgeon of the trauma. In their social responsibility, the hospital has embarked in a campaign that is supposed to increase safety, prevent and bring a culture of learning that is fair and just with an intention of bring accountability. The hospital’s mission is to become one of the best health care centres in the country come year 2010.

Wednesday, September 11, 2019

Parties to the Alaskan Conflict Essay Example | Topics and Well Written Essays - 750 words

Parties to the Alaskan Conflict - Essay Example Furthermore, there have been economic interests and the increasing need for fuel or oil which can essentially prevail over environmental concerns. This issue of drilling in the ANWR also stimulates a number of moral issues, which arise from the dispute between a practical standpoint on the drilling and ecological concerns. The subject of oil drilling in Alaska is a significant source of concern to the local populace as well as the local wildlife. Additionally, this subject also concerns the entire state and the whole continent. However, the number of decision makers involved in the matter is extremely limited, and the public has a minor effect on the final deliberation that can be adopted. Nonetheless, it is barely probable to undervalue the importance of the civic opinion, but it is mainly utilized by the political contenders, the Democrats as well as the Republicans who have the lawmaking and administrative supremacy in America and; consequently, they are real decision makers. The dispute between the Democrats and the Republicans is based on the fact that, the Democrats contest to the drilling while the latter are supporters of the fuel drilling. With this context, the moral question arises: whether the law makers should utilize the drilling in the ANWR as part of their massive political game or, possibly they should permit the public to make the deliberation. In addition, there is the query of whether the local populace should be allowed to decide on this issue. This implies that, the subject of drilling should not be made a political issue. Nonetheless, the subject should be a scientific, ecological research concerning its effect on the ecology. The parties to the Alaskan dispute, consequently, include political contenders, the local populace, regular Americans, the international society, oil companies and ecologists. What are the Triggers of the Conflict? There are varied triggers to the Alaskan conflict the significant ones being the economic benefits ass ociated with the oil drilling, the issue of safeguarding natural resources, as well as political interference. The continuing energy problem, as well as the United State’s battle on terror has also stimulated the subject of fuel supply in the nation. This has, consequently, evoked the dispute with regard to oil drilling in Alaska. Environmentalists assert that the refuge is significant for wildlife. Destruction of this crucial Wildlife Refuge will rip land utilized by polar bears and approximately 180 bird species as well as an enormous number of wandering animals. Oil drilling in this area would defy the entire purpose of the refuge. Styles of Conflict Management In resolving the Alaskan dispute, it is crucial to include all stakeholders in the decision making procedure. The stakeholders include the local populace, regular Americans, government officials and environmentalists among others. The issues of environment always influence people beyond borders and; therefore, it is extremely crucial to include international bodies in the negotiation process. It is also crucial to involve the local populace in the process, although, they will not obtain any economic advantages from the oil drilling. In stark distinction, the local populace and the commonplace Americans will suffer from the degradation of the environment and; consequently, it will

Tuesday, September 10, 2019

Linguistics essay 2 Example | Topics and Well Written Essays - 750 words

Linguistics 2 - Essay Example he basis for such concepts as ‘melting pot’ and ‘ethnocentricity’, where it was considered possible that all newcomers would blend into the existing society. Bennett (1993) believes that this does not work and that applying one’s own perspective is the source of ongoing conflict everywhere. Empathy, however, approaches communication from a point of ‘difference’ (Bennett 1998, p. 203), acknowledging that everyone is different from the other, from a multitude of angles and that only by acknowledging and valuing this difference, real communication can be achieved. In other words, empathy assumes the perspective of the other. Bennett (1998 p. 209) proposes 6 steps to achieving empathy, including acknowledging that there is difference, based on self-understanding, on temporarily suspending this self and allowing empathy with the other to take place. This can be achieved through what Bennett calls guided imagination an emphatic experience, re-establishing self once the period of empathy has finished. As you have made us aware, you are planning a strike in the near future, with the aim of obtaining an increase in wages. From our initial discussions, we now both are aware that we are different in our approaches to this problem. As you are now aware that the Chinese workers are not favour of this move and we are entering into this correspondence with the aim of arriving at a compromise acceptable to both parties. This may perhaps be more successful, if we understand the reasons for each other’s position. Therefore, we would first like to explain the motivation behind our move to forego higher wages. To begin with, we would like you to understand that, like you, most of the Chinese men working here have left everything behind to follow their dream of a better life for their families in California. While the railroads were being built, employment was good and we did well, but once they were finished, there was little chance that there would be further

Monday, September 9, 2019

15 Coursework Example | Topics and Well Written Essays - 500 words

15 - Coursework Example Heating and cooling service technicians face a difficult task installing a machine in a major city such as Phoenix because of poor air quality due to humidity. This seems to be a huge problem for the citizens residing in these metropolitan areas, who complain of having symptoms caused by bacteria(http://www.phoenixenvironmentallawyer.com). What  Causes  Indoor Air  Problems? Without a doubt, indoor air problems source from inadequate ventilation, pollutants, amount ventilation. Inadequate ventilation is detriment to air since it increases air pollution by not diluting emissions from indoor sources. Poor air ventiliation accounts for 50% percent of air pollution problems. In addition, the cause of indoor air pollution can be displayed by incineration of certain materials such as oil, gas, kerosene and tobacco products. In this case, the age of the particular substance is a critical factor that determines how dangerous the emissions are. The third source for indoor air problems is Amount ventilation. Amount ventilation is harmful because they serve as barriers against outdoor air. High levels of pollutants present in outdoor air entering indoors can be a huge health risks for the residents. All of these factors accumulate to cause an indoor air problem, which continues to pose a threat for the environment. Ask any service technician about identifying a problem, and troubleshooting will be the answer. Troubleshooting is essential because it is standardized set of steps in order to identify the problem. The three phases of basic troubleshooting consist of checking the thermostat settings, inspecting the circuit breaker box, the natural gas line, and finally examining airflow(). Since ventilation remains as a top concern for homeowners, it is vital to understand the main causes that negatively affect ventilation systems. These problems consists of systems design, proportion of