Gandhis Salt March

On March 12, 1930, a group of Indian independence protesters began to march from Ahmedabad, India to the sea coast at Dandi some 390 kilometers (240 miles) away. They were led by Mohandas Gandhi, also known as the Mahatma, and intended to illegally produce their own salt from the seawater.  This was Gandhis Salt March, a peaceful salvo in the fight for Indian independence. Satyagraha, an Act of Peaceful Disobedience The Salt March was an act of peaceful civil disobedience or satyagraha, because, under the law of the British Raj in India, salt-making was banned. In accordance with the 1882 British Salt Act, the colonial government required all Indians to buy salt from the British and to pay a salt tax, rather than producing their own. Coming on the heels of the Indian National Congresss January 26, 1930, declaration of Indian independence, Gandhis 23-day-long Salt March inspired millions of Indians to join in his campaign of civil disobedience. Before he set out, Gandhi wrote a letter to the British Viceroy of India, Lord E.F.L. Wood, Earl of Halifax, in which he offered to halt the march in return for concessions including the abolition of the salt tax, reduction of land taxes, cuts to military spending, and higher tariffs on imported textiles. The Viceroy did not deign to answer Gandhis letter, however. Gandhi told his supporters, On bended knees, I asked for bread and I have received stone instead—and the march went on. On April 6, Gandhi and his followers reached Dandi and dried seawater to make salt. They then moved south down the coast, producing more salt and rallying supporters. Gandhi is Arrested On May 5, the British colonial authorities decided that they could no longer stand by while Gandhi flouted the law. They arrested him and severely beat many of the salt marchers. The beatings were televised around the world; hundreds of unarmed protesters stood still with their arms at their sides while British troops smashed batons down on their heads. These powerful images stoked international sympathy and support for the Indian independence cause. The Mahatmas choice of the salt tax as the first target of his non-violent satyagraha movement initially sparked surprise and even derision from the British, and also from his own allies such as Jawaharlal Nehru and Sardar Patel. However, Gandhi realized that a simple, key commodity like salt was the perfect symbol around which ordinary Indians could rally. He understood that the salt tax impacted every person in India directly, whether they were Hindu, Muslim or Sikh, and was more easily understood than complex questions of constitutional law or land tenure. Following the Salt Satyagraha, Gandhi spent nearly a year in prison. He was one of more than 80,000 Indians jailed in the aftermath of the protest; literally millions turned out to make their own salt. Inspired by the Salt March, people across India boycotted all kinds of British goods, including paper and textiles. Peasants refused to pay land taxes. The Government Attempts to Quell the Movement The colonial government imposed even harsher laws in an attempt to quell the movement. It outlawed the Indian National Congress, and imposed strict censorship on Indian media and even private correspondence, but to no avail. Individual British military officers and civil service employees anguished over how to respond to non-violent protest, proving the effectiveness of Gandhis strategy. Although India would not gain its independence from Britain for another 17 years, the Salt March raised international awareness of British injustices in India. Although not many Muslims joined Gandhis movement, it did unify many Hindu and Sikh Indians against British rule. It also made Mohandas Gandhi into a famous figure around the world, renowned for his wisdom and love of peace.

Becoming A Master s Level Social Worker - 788 Words

Each Social worker is created in a unique way. Some are affected personally, by issues, people, and/or situations around them. I carry my own personal experiences from good to bad ones. Becoming a Master’s level Social Worker provides me with a larger spectrum to which I could dedicate myself. Accomplishing a Master degree in social work sets me a step closer to obtaining a licensure, being a therapist, a supervisor, a program director, and many other things. As social workers, we carry different roles which can be defined by whom we work for, as to working with individual (micro), institutions (mezzo) or within a system (macro). All social worker’s come from diverse backgrounds. In regards to my background, I come from a working lower class family. I was raised in a border town as a single child. I was inculcated the Catholic religion with Mexican-American cultures. During my life span I have come across with many struggles, which have been personal and also with close family members that have affected me. Based on the many struggles I have come across, they have driven me to choose social work as a career. When starting my Bachelor’s degree, I chose social work for one reason, which was to become a lawyer. I was in pursuit of my Bachelor’s degree in social work which would allow me to pursue my goal of going to law school. My goal of going to law school derived from my passion of making an impact for those who are in need. After a couple of classes in the social workShow MoreRelatedPersonal Statement : Athletic Director1295 Words   |  6 Pagesup from an entry level job and slowly moves their way up. Job Duties Being an athletic director is a job that has many duties because they have to oversee every sports team. Here is a list of responsibilities for an Athletic Director from the School District of Auburndale in Wisconsin. 1. Prepare a master budget and supervise equipment inventories. 2. Secure and file the paperwork for equipment lease requests involving the athletic department. 3. Prepare a master sports calendar thatRead MoreSocial Work Career As A Social Worker925 Words   |  4 PagesSocial Work Career If you are an individual who seeks to promote human well-being and have an intense desire to help others, you might consider pursuing a career in social work. â€Å"Social work is a practice-based profession and an academic discipline that promotes social change and development, social cohesion, and the empowerment and liberation of people† (International Federation of Social Workers, 2014, para. 2). Social workers identify those who need help, examine their situations and developRead MoreA Career as a Social Worker Essay1041 Words   |  5 Pages A social worker has a very important job. Social workers help children and families in need of food, homes, and health care. They help children have a brighter future. There are many different types of social work. There are mental health, child and family, elementary, and high school social workers. There are advantages to being a social worker. One example is social workers get to save children. They take the child or children out of an abusive home, weather that is mentalRead MoreThe Medical Social Worker Professional Essay1163 Words   |  5 Pages I interview Ms. Diameteria S. Damon. She is a medical social worker professional. I choose Diameteria because she works in the healthcare industry and she has great experience and knowledge. She has work experience in mental health services, hospice, and children and family services. Diameteria has received a Certificate in North Carolina Child Welfare Collaborative from formal training in multi-systemic family therapy, as well as brief support therapy. Diameteria has an education and professionalRead MoreSchool Counselor1707 Words   |  7 Pages(â€Å"Guidance Counselors†). Specifically, school counselors play a major role in the social, emotional, and academic development of their students. This profession interests me for two reasons. First of all, I like to talk with people of all types. Second of all, I am always concerned with the feelings of others. The combination of these two qualities of mine is what makes becoming a guidance counselor my goal. Early in the 1920’s, some school systems in such major cities as Boston and New York offered theirRead MoreUnderstanding the Concept of Need in Human Society: Motivation and Personality by Abraham Maslow 1397 Words   |  6 Pagespeople† such as Jane Adams, Eleanor Roosevelt and Albert Einstein. The best way to portrait Maslow’s hierarchy of needs would be through a shape of a pyramid, which presents the largest and most fundamental levels of need on the bottom. Even that Maslow never used a pyramid to represent those levels of hierarchy; it became the most effective way to present them. Friendship and love, esteem physical needs and security which Maslow also called â€Å"deficiency needs† are the most basic and fund amental 4 layersRead MoreApplication For The Medical Assistant Position At Your Medical Practice974 Words   |  4 Pagesto find this opportunity because it closely aligns with my interests and future aspirations of becoming a Physician Assistant. What is being offered is an opportunity that will allow me to hone and polish my interpersonal, communication, and technical skills, but to also develop new skill sets that some health professionals lack. I have a Bachelor’s of Arts in Biology from Agnes Scott College and a Master of Public Health from Morehouse School of Medicine. As a Biology major, my coursework allowedRead MoreThe Traditional Nurse, Writing By Lisa H. Newton1250 Words   |  5 Pageswith dignity. They are neither mere objects to be manipulated by a professional nor subservient individual who has waived their right simple by becoming hospital patient. In Confucius teachings, ritual encompassed both moral practices, respect and traditional values. Confucius ta ught that there were mutual obligations arising between members of social relationships, for example, as between Husband and Wife, Parents and Children, Older Brother and Younger Brother, and so on. From the reads, Lisa’sRead MoreSubstance Abuse Counselor For A Non Profit Organization1527 Words   |  7 Pagesa developed skill.† (HeKima, 2015). Nyeusi lives and works in North Carolina as a Substance Abuse Counselor for a non-profit organization. She holds in a master s in psychology and a master’s in social work. The main goal with speaking with her was to understand the workings of a person that is working in the field of psychology with a masters or bachelor’s degree and is satisfied with the choices made. When ask the question to a young person what do you want to be when you grow up? We find manyRead MoreThe Value Of Studying And Practicing Transformative Leadership1195 Words   |  5 PagesStudying and Practicing Transformative Leadership â€Å"There is nothing permanent except change.† ~ Heraclitus The greatest lesson life has taught me is ‘the only thing that stays the same, is change.’ Too often individuals respond to change based on fear, becoming exceedingly inflexible and futile, letting an incidence define them instead of seizing the moment. However, change creates opportunity, when versed with empowerment its outcome inaugurates balance, as well as fortifies established resources and positive

The State Of The Lebanese Curriculum Education Essay Free Essays

string(238) " to divisions and wars been what the best math course of study for the twenty-first century is, confirms the incontrovertible position that when political relations intervene in instruction worldwide, the good intended messages are lost\." On Tuesday April 18, 1996 Israeli 155mm mortars shelled UNIFIL ‘s Fiji BATT compound in the small town of Qana few kilometres south E of Tyre in Southern Lebanon. Around 800 civilians had taken safety at the base. The organic structures of 102 Arab civilian work forces, adult females and kids were shattered to pieces. We will write a custom essay sample on The State Of The Lebanese Curriculum Education Essay or any similar topic only for you Order Now Many similar accidents had occurred in the past, but this one was different. It triggered protests and presentations against the Israeli ground forces which has been busying Lebanon since March 14, 1978. During and since these events, the Lebanese acted as united and cohesive people, fighting to make the same end of release, and to bask its fruits – a free and incorporate state. Four old ages subsequently, the Israeli military personnels moved out of the country and May 25, 2000, was declared a national vacation in jubilation of opposition and release. Each twelvemonth, activities and visits are paid to the grave of the Qana slaughter victims, in memorialization of the 18th of April. Crowds of citizens, intellectuals and pupils from different countries of Lebanon visit the sufferer ‘ graveyard in Qana on the said juncture. The purpose is to supply approaching coevalss with cognition bases, good for the building of a hereafter rich in its national didactic lessons, peculiarly the national battle heroic poem against business. As a Lebanese, I truly acknowledge the function the Lebanese have ever played in engaging a war against the business of our land and resources. However, I am critical of the Lebanese course of study which has been meaningless and non built on facets and issues of the Lebanese world. I am even more critical of the insensitive and unresponsive nature of the math course of study we teach and survey, at least in the schools and universities in Lebanon, which is inactive and does n’t experience anything of its milieus. There is no uncertainty about the extent of harm caused by many old ages of business in our instruction in Lebanon. Most significantly we are non able to cover with Western mathematics which is described by Bishop ( 1990 ) as â€Å" one of the most powerful arms in the infliction of Western civilization † . ( p. 52 ) Although the â€Å" business † of our land is an highly serious issue, the biggest danger we presently face is the battle for stoping the â€Å" business of our heads † because â€Å" The most powerful arm in the custodies of the oppressor is the head of the oppressed † ( Freire, 1970, p.14 ) . Since the development age was launched by Truman more than 50 old ages ago ( through declaring all societies outside the Western universe â€Å" developing † and, therefore, in demand of â€Å" aid † to â€Å" develop † them ) , mathematics instruction, development plans, and scientific cognition have been the chief tools used in interrupting the dorsum of societies. I was born in Beirut, Lebanon. Except for a few old ages when I had to travel out and work, I have lived all my life in Lebanon. When I was born, the Gallic system of Education was used because, for some clip, we have been colonized by France. After 1968, the British and American course of study became the course of study in schools. Since 2000, and after the terminal of the civil war in Lebanon, a so called â€Å" Lebanese new course of study † has been in the procedure of being developed. The intent of this paper is to cast some visible radiation on the Lebanese mathematics curriculum from a socio political position and to foreground some issues that defined and confined the Lebanese experience of learning math in schools. Specifically, I would wish to analyze what â€Å" business of heads † means in mathematics course of study and besides how â€Å" business † is reflected in the history of mathematics instruction in Lebanon. My peculiar attractive force to the impression of â€Å" business † lies in the fact that our heads have been controlled in Lebanon by restricting the options and options in how mathematics was taught and learned in the yesteryear. I am cognizant of this fact because of my past experience as both a pupil and instructor of mathematics in Lebanese schools every bit good as in other schools in the Middle East. We have been directed and driven so that we are unable to see possible options and options in both our instruction and acquisition of mathematics. The nature of mathematics learning has been such that pupils are non encouraged to talk up and show their different ( and sometimes opposing ) points of position and to admit the right of others to take his/her ain point of position. OBJECTIVES OF TEACHING MATHEMATICS IN LEBANON In Lebanon ( besides true in many topographic points particularly the developing or Third World Countries ) , we are committed to a position of mathematics as a scientific discipline that is absolute and unconditioned. We have considered mathematics to be a complete system stand foring nonsubjective, ageless truths. In his chapter, Math, Culture and Authority, Fasheh ( 1997 ) excellently gives a vivid, thick description of how math, in Third universe states, â€Å" aˆÂ ¦.is normally taught as a set of regulations and expressions that pupils have to memorise, and a set of problems-usually absurd to students- that they must work out † ( p.275 ) . This is every bit true for the Lebanese schoolroom and Lebanese course of study which is extremely compartmentalized and decontextualized. Teachers are the exclusive authorization in the schoolroom every bit good as the major beginning of mathematical cognition dictated as a set of nonnegotiable regulations and processs that challe nge topographic point and clip. In short, mathematics course of study is considered as the unquestionable hegemony which is to be followed and respected by both pupils and instructors. Reflecting on the province of the field, a closer expression at the history of how findings from international proving led many states to oppugn the substance of their school course of study and how this testing has led to divisions and wars been what the best math course of study for the twenty-first century is, confirms the incontrovertible position that when political relations intervene in instruction worldwide, the good intended messages are lost. You read "The State Of The Lebanese Curriculum Education Essay" in category "Essay examples" Possibly a well known illustration is the California math Wars where terrible diminution in the sum of educational budgets made it more purposive the usage of standards-based appraisals as a motivation for acquiring more support, the beginning being private organisations. RETHINKING MATHEMATICAL KNOWLEDGE: ETHNOMATHEMATICS â€Å" A common misconception in the instruction of math has been, and still is, the belief that math can be taught efficaciously and meaningfully without associating it to civilization or to the single pupil † ( Fasheh, 1997, P. 281 ) . Extensive research acknowledges the function that civilization dramas in act uponing the manner people see things and understand constructs. This, and non the trouble of the topic, impacted the position that math is nonmeaningful, stiff and beyond one ‘s apprehension. â€Å" Math can be used to emphasize one ‘s ain civilization with its particular and beautiful features. At the same clip, math can be used to do one aware of the drawbacks in one ‘s ain civilization and attempt to get the better of them † . ( Fasheh, 1997, P. 284 ) . My ain experience, and the experience of many others that I knew or read about, made me progressively believe in the sociopolitical facet of math as a tool to stamp down and rule minorities in the universe. Mathematicss has played an of import portion in globalisation ( English, 2002 ) . First, the topic itself is a merchandise of centuries of cultural exchange between East and West. In the head of many, it has achieved a position of an international linguistic communication independent of cultural association and context of development. The similarity of many mathematics instruction plans around the universe is partially a merchandise of this thought. Second, besides mathematics is seen as a ticket for draw a bead oning persons and states for technological, and therefore economic, development. This image of mathematics promotes the copying of course of study from the economically more successful to the less successful states. Further, the position of mathematics in the course of study is similar in many states where it is given a particular importance, 2nd merely, if non equal, to linguistic communication instruction. In many states mathematics is tied to scientific, technological, and therefore to economic development. Undoubtedly, these similarities have added ammo to the often-expressed position that mathematics is a â€Å" cosmopolitan linguistic communication † . These similarities have given rise to the term â€Å" planetary course of study † in mathematics instruction. The Role of Ethnomathematics From prehistoric ages, worlds have been roll uping cognition to react to their thrusts and demands. Such responses vary from part to part, from civilization to civilization ( Bishop, 1990 ) . Possibly the most of import philosophical difference between a traditional and an ethnomathematical position is that ethnomathematics recognizes, encourages, and awards the belief that all people do mathematics within their ain unique and personal context, and that this ability may take many signifiers ( Borba, 1997 ) . Indeed it emerges from within each person through their single interaction with their cultural and physical environment. It besides recognizes that everyone does mathematics, hence there is no such thing as a non-math individual – ethnomathematics is closely tied to issues of entree and equity ( Anderson, 1997 ) . In his chapter, Ethnomathemtics and Education, Borba envisions â€Å" ethnoknowledge † as the starting point for the pedagogical procedure in which pupils ‘ cognition is â€Å" compared with the ( ethno ) cognition developed by the academic subjects in a manner that this academic cognition can besides be seen as culturally bounded † ( p. 269 ) . Harmonizing to Borba, this study can be accomplished by pupils and instructors discoursing â€Å" the efficiency and relevancy of different sorts of cognition in different contexts † ( p. 269-270 ) . It is going clear in the heads of many the fact that instruction has transformed cognition and larning into trade goods, and pupils and instructors into consumers ( Kilpatrick, 2003 ) .I still retrieve how my female parent, run uping apparels for us and for our friends, used mathematics unwittingly in her pattern. She used to routinely take rectangles of cloth and with few measurings turn them into beautiful, absolutely fitted vesture. The mathematics she was utilizing was beyond my comprehension. Sing her mathematics in context made me understand my mathematics in context, the context of intent, significance, and power. I feel that my female parent was much freer than me. She learned by detecting, making, reflecting, associating, and bring forthing. She constructed her ain apprehension. In contrast, I was an impersonator, work outing jobs, most of which have been solved for a trillion times, in tiring repeat in schools around the universe for the past 100 old ages at least. While sh e was invariably involved in the human facet of math, my cognition and thought were confined chiefly to text editions, which I studied and taught. Detecting my female parent ‘s math and cognition helped me detect how deeply my cognition was entrenched in text edition during my surveies, and during my instruction. As a consequence of colonial instruction, in Lebanon and in other Third universe states as good, we come to see mathematics by and large as a merchandise of the West. The addled course of study organ transplant -during the 1960’s- from the extremely industrialized states to ‘Third World ‘ states reinforced this image. Although, during the 1970 ‘s and 1980 ‘s, there emerged among instructors and mathematics pedagogues in developing states, a turning opposition against the Eurocentrism, ( Powell A ; Frankenstein, 1997 ) , in Lebanon this misconception is accentuated due to the unstable political clime that swayed Middle East part up-to-date. What can be done? In an effort to reform our math instruction and acquisition, we are in the procedure of constructing a new math course of study which extremely acknowledges criterions put forth by NCTM. We are now, more than of all time, aware of the importance of stressing job posing/problem-solving attacks to larn, curriculum dialogue and incorporate course of study planning supported by appropriate appraisal schemes including non-competitive appraisal. I would wish to visualize that in the future our teaching method could be community – based and community focused and that it helps develop the pupils ‘ accomplishments in the defense mechanism, care and farther development of our rational heritage and civilization. The position and intent of math course of study is closely linked with the different socio-political ambiances that reign from one state to another. While we, as Lebanese, view math as an indispensable tool for release from the business of land and head, others see it as a agency to remain in front in the battle for political power. In Lebanon, now, we are fighting to specify ourselves through reflecting on our lives, and seeking to show that in every bit many signifiers as we have in our â€Å" dirts of civilizations, † and through discoursing what we do and what we are. In the concluding analysis, a chief issue is to specify ourselves or else be defined by others. How to cite The State Of The Lebanese Curriculum Education Essay, Essay examples

Auditing & Assurance Risk Assessment

Question: Discuss about the Auditing Assurance Risk Assessment. Answer Introduction This report will emphasize on the issues of speculation of inherent risk for the upcoming audit assignment of audit firm EA Partners. It is the basic homework for the audit firm to assess the risk factors related to new audit assignment to safeguard the same while executing audit operation. There are three different types of probable risks normally found in the audit practice- inherent risk, control risk and detection risk(Nguyen, 2009). These are all different in nature but mainly focused with the material misstatement of financial information and its subsequent impact on the financial report of the identity. In this present report we will focus on inherent risk of a company of Australian base named David Jones Corporation who is engaged in the business of retailing of garments and other products. Being a senior partner of the audit firm, EA Partners, I was assigned to detect inherent risk related to the upcoming assignment of David Jones Corporation. For this purpose I will utilize my experience of working in the retail chain outlet as accountant to find the inherent risks normally relevant to this type of business as per guideline fixed by Australian Audit Standards governed by Auditing and Assurance Standard Board of Australia. David Jones Corporation- The Client The company, David Jones Corporation popularly known as DJs, was established in 1838 by David Jones. The main business of this brand is to spread the departmental stores in Australia and abroad. The company has its nearby competitor in the name of Myer. The company is recently acquired by the world famed Woolworths Ltd, a South African Retail group under the umbrella of Woolworths Holdings Limited since midway of 2014. The acquisition process had been endorsed by the DJs management with the effective capitalization of $ 2.15 billion. The acquisition had been approved by the Federal Court of Australia in July 2014. The company has human resource strength of 4956 in 2016 in comparison to 4175 in 2015 as per data retrieved from the financial report of Woolworths Holdings Limited for the year 2016. Auditing Standard ASA 315 The above Auditing Standard is meant for detection of risk of audit assignment for material misstatement in the financial report of any company. ASA 315 is complying with the International Auditing Standards IAS 315 to ensure the global acclaimed policy related to the subject. This standard is enforced with the objective of identifying and assessing respective risks of material misstatement in the financial reports due to reasons of frauds or mistakes, whether intentional or unintentional(Auasb, 2006). This objective is endorsed with the conception of the establishment in respect of environment with the internal control which can provide the basis of implementation and design of responses related to the risks assessed occurred due to material misstatement. To ensure this activity, proper analytical verification of financial statement of the entity is to be done in respect of different financial information provided upon which the foundation of the financial report is being made(Auasb , 2013). Inherent Risks David Jones Corporation Being a senior audit partner, it is my duty to find different areas of financial operation which can generate inherent risks related to financial operation of the company. Through the annual financial report of Woolworths Holdings Limited, it is observed that the group is performing with systematic way of handling its financial activities and the same is being scanned through the effective Audit Committee which is already fixed its basic compliance criteria with the execution of the financial operations of the companies under the group. It had been observed from the report of the Audit Committee that David Jones had executed compliance level to ensure the mandate of compliance set by the Audit Committee of the Group(Investopedia, 2016). Even after the certification by the Audit Committee, it is my professional obligation to find inherent risk in different areas in which there may be occurrence of such risks during the concluded financial report. In this aspect I have highlighted certain specific areas which are given below with my observations:- Goodwill As David Jones had been taken over by Woolworths Holding Limited, evaluation of goodwill is significant in the acquisition process. As goodwill is falling under the category of long term assets under the subhead of intangible assets, evaluation process is specified for the group so far goodwill is concerned of the acquisitioned entity. The excerpts of the annual financial report of Woolworth Holding Limited is featured below for understanding the same;- The basis of goodwill evaluation with impairment is depending upon the factor of evaluation of Cash Generating Unit or CGU or the units to which allocation of goodwill is done. Inventories Inventories are contributing to the current asset which is a basic component of deriving working capital. As David Jones is being taken over by Woolworths Holding Limited in midway of 2014, the inventories of the departmental stores under the possession of the company is also being taken over by the Group. The consolidated financial position of the group had been furnished with segmented portion of different companies running under the group. David Jones had shown the inventories with valuation of 2345 RM in 2016 in comparison to 1864 RM of 2015 with the variance effect of (+) 25%. The steady growth of DJs is being observed with the inventories value increasing, but inherent risk is there to segregate current saleable stock from obsolete stock(Woolworthsholdings, 2016). Receivables Receivable is also considered as the basic component of current asset which is also contributing to the determination of working capital. From the annual financial report of 2016 of the Group it is observed that receivable of DJs is declined from 396 RM of 2015 to 380 RM of 2016 with the negative variance of 4%. Inherent risk is there to segregate good and bad/doubtful debts(Whl, 2016). Cash Handling As the business of DJs is mainly depending upon the counter sale from departmental stores, cash handling plays a vital role in the area of inherent risk detection. Proper internal control is to be practiced to ensure zero level material misstatement in the area of cash handling. ERP implementation with proper software full proof software with control implemented at different layer right from sales to delivery is to be ensured to make the cash handling system perfect. After the acquisition of DJs by the Group, cash and cash equivalent are being observed as increasing with significant growth from 186 RM of 2015 to 324 RM of 2016 with the resultant positive variance of growth by 74%(Woolworthsholdings, 2016). Competition/ Revenue DJs had shown significant increase in their revenue in 2016 with 27% positive growth variance. Revenue of 2016 had shown in the annual financial report of the Group featuring the contribution of DJs as 17297 RM in comparison to 13242 RM of 2015. This growth shows that in spite of stiff competition of the retail chain marketing in Australia, DJs is keeping its growth in satisfactory standard to ensure overcoming the competition. Mainly the competition is confined between DJs and Myer, but DJs, with the backing of its holding company, Woolworths, is sweeping the market with clear growth of 7% and net retail space by 3.5% with value sale increase in AUD terms by 8.4%(Pash, 2016). Liabilities- Current and Non Current Payables, provisions and other non current liabilities are basic component of liabilities along with borrowings. As per the group financial reports of 2016, trade payables, provisions and other non-current liabilities of DJs are 5967 RM with comparison to 4977 RM of 2015 which is with 20% growth variance in 2016 over 2015. Borrowings are 215 RM in 2016 as per Group financial report pertaining to DJs which was new introduction as nothing had been featured under this head in 2015(Whl, 2016). Control Environment As DJs is one component of the group of Woolworths Holding Ltd, the control environment of the company is dictated by the standing procedure of the group which is being fixed by the Audit Committee of the Group consisting of six independent directors. The annual financial report of the Group is also certified by the auditors, Ernst and Young with the declaration of the directors responsibility so far making of financial report as per the fair and true representation of the financial information and the auditors responsibility to opine about the true and fairness presentation of the financial statements of the company(Woolworthsholdings, 2016). It is also conferred in the annual financial report by the auditor that the compliance of effective internal control is to be ensured by the directors of the Group. The Audit Committee is driven by the key result areas in different financial operations out of which assurance of internal control is one of the prime features. This committee is there to ensure the independence of the external auditors, fixation of the charter of internal audit along with planning to confirm the integrated mode of financial reporting as per the objective of assurance model , appointment of the auditors and suggest necessary changes in the financial policies of the group company along with its subsidiaries. All these efforts are to ensure the issues in macro level, while in micro level critical analysis and evaluation is required to make the accounting system of the company full proof. With all these efforts from the Audit Committee, the assurance related to audit with respective financial decisions are enforced to enhance the level of performance of the company so far its operation is concerned. The main objective of control practice is to make it mandatory that inh erent risks are to be detected with the respective steps to mitigate them through proper process manage3ment induced in the company system(Whl, 2016). Conclusion and Recommendations To ensure the detection of inherent risks, I have to be proactive with my knowledge, experience and respective fields of application in David Jones Corporation. As the company is being taken over by world renowned Woolworths Holding Limited, this company is a part of the professionally managed Group which has good infrastructure of financial reporting with the back-up of Audit Committee which can ensure the effective models to be implemented through the system. As the company is engaged in retailing, inherent risk is always there in certain areas like cash handling, and inventory control. As the company is growing after the acquisition, more emphasis is to be given on the areas of control for the components which are directly contributing to the effective working capital practice to make the liquidity ratio of the company in such a position that the company can grow more facing the competition and overcoming it. It is mandatory to go into the deep of the system of the company to find out the inherent risk of the respective organization in respect of auditing. To make it possible I have to understand the system management of the company so far different steps of operation of the company is concerned. The system starts from the level of procurement, supply chain management, sales and marketing and logistics management. In each part of this business, I have to understand the concept of operation and thus it can be ensured that effective detection of inherent risk is possible in different level of activities of the company. Self involvement is necessary to understand the process management and thus the assurance of detecting inherent risk is possible. Although different industries have typical process management which can give birth to inherent audit risks, the probability of material misstatement can be there with intentional or unintentional approaches. It is often observed material misstatement followed by subsequent errors occur due to the nature of the business and the application of the system related to it. The more complicated the system, the bigger the chance of inherent risk is there. Hence to identify and mitigate the respective inherent risk related to any business depends upon the clarity of understanding of operation with clear objectives and respective appropriate strategies implemented in the business. It is the duty of the auditors to find the gaps of the operation system and suggest respective remedies to fulfill them. References: Auasb. (2013, November 11). Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment. Retrieved January 07, 2017, from Auasb: https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_ASA_315.pdf Auasb. (2006, April 28). Auditing Standard ASA 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. Retrieved January 07, 2017, from Auasb: https://www.auasb.gov.au/admin/file/content102/c3/ASA_315_28-04-06.pdf Investopedia. (2016, March 06). Inherent Risk. Retrieved January 07, 2017, from Investopedia: https://www.investopedia.com/video/play/inherent-risk/ Nguyen, J. (2009, June). What is the difference between investing and speculating? Retrieved December 07, 2017, from Investopedia: https://www.investopedia.com/ask/answers/09/difference-between-investing-speculating.asp Pash, C. (2016, July 15). David Jones sales growth is crushing the competition. Retrieved January 07, 2017, from Businessinsider: https://www.businessinsider.com.au/david-jones-sales-revenue-smashes-the-competition-2016-7 Whl. (2016). Woolworths Holdings Limited. Retrieved January 07, 2017, from Whl: https://www.woolworthsholdings.co.za/downloads/2016/WHL-Audited-Annual-Financial-Statements-2016.pdf Whl. (2016). Woolworths Holdings Limited. Woolworthsholdings. (2016). Woolworths holdings Limited. Retrieved January 07, 2017, from Woolworthsholdings: https://www.woolworthsholdings.co.za/downloads/2016/WHL-Audited-Annual-Financial-Statements-2016.pdf

Effects of Methods of Waste Management

Question: Discuss about the Effects of Methods of Waste Management. Answer: Introduction The changing trends in the society have created an alarm due to the heightening amounts of solid waste production. Industrialization, urbanization and changing consumption practices are threat to waste management practices in major cities. If solid waste is handled appropriately it can be of great worth. Malpractices in handling solid waste results to adverse effects both to the environment and human existence. Better methods of waste management should therefore be adopted for a better future. In the recent past, Kathmandu, the capital city of Nepal, has had great concerns in the increasing rate of environmental degradation. Such is a long term effect of prolonged poor waste management practices. Industrialization in this city has played a major role in the fore mentioned consequence (Alam, 2009, p. 1090). Factories utilized the surface water sources as dumping sites for their non-biodegradable waste products. Water sources have been for long been used as bins for industrial waste. At domestic level, households majorly disposed their waste products at nearby bushes or even in the natural holes (Pokhrel, 2012, p. 560). These waste products are composition of both food debris remains and plastic materials. In the urban centers, the condition has been more pathetic. Inhabitants have been either reluctant to paying for private waste collection services or the services are unreliable. At some regions the ferrying services have not been available. These unethical conducts have posed a great challenge to the development of Kathmandu. This has contributed to the stepwise loss of the citys landscape (Eicher, 2010, p. 367). The famous beauty of the city has degraded profusely. The pollution in the city evidenced by the huge heaps of uncollected waste neither made the city attractive. The productivity of agricultural land has been affected negatively with time due to damage caused by the solid waste. The quality of life is endangered by the effects of poor management of solid waste. The pollution at the water sources hinders the thriving of human beings. Unclean water increases the vulnerability to waterborne diseases (Giusti, 2009, 2228). The city is no longer appealing thus reduced numbers of tourists seeking to make visits. This lowers the economic stability of the city exposing it to disasters. Destruction of the productive agricultural land calls for quick action failure to which the city will end up relying on food aids from external sources. Such challenges need to be addressed lest the growth of the city turns to be an illusion. Conclusion The centrality of effective solid waste management practices may not seem so much important unless its effects are unveiled. The masses need to be educated about waste management and transportation services also availed. Enforcement of appropriate laws and maximization of recycling could also be of much help. To maximize waste recycling, the private sector should be engaged to absorb useful waste. References Alam, R., 2009. Generation, storage, collection and transportation of municipal solid waste A case study in the city of Kathmandu, capital of Nepal. Waste Management, 28(6), pp. 1088-1097. Eicher, A., 2010. Waste Management Introduction. Waste Management, 22(4), pp. 367-368. Giusti, L., 2009. A review of waste management practices and their impact on human health. Waste Management, 29(8), pp. 2227-2239. Pokhrel, D., 2012. Municipal solid waste management in Nepal: practices and challenges. Waste Management, 25(5), pp. 555-562.

The Virtual Tutoring Owl

Introduction The Virtual Tutoring Owl is a product that has come when it is most needed. The Virtual Tutoring Owl, is founded by, Educational Concepts Inc., located at 2400 Calculus Blvd, Knowledge Rock, MD. Our company has chosen the test marketing area of Prince George County, a growing affluent county in Maryland. However, despite its affluent growing population, it has a declining under achieving school system.Advertising We will write a custom research paper sample on The Virtual Tutoring Owl specifically for you for only $16.05 $11/page Learn More Our in depth research shows that this is a unique situation, that has created a need for the school system to implement a tool that can drastically help improve their students performances. Introducing the Virtual Tutoring Owl, in that area will aid the school system and parents with a much needed supplement to enhance student’s academic performance. Research indicates that students learn more with online tutoring systems and intelligent systems than by using the paper and pencil format. This means that this product has been developed to fill the learning gap needed and also to supplement traditional teaching(Beins, 2004). The Virtual Tutoring Owl has been designed follow the trends of recent past of technological products. It has been constructed to mimic in design devices like the ipad or smartphones which are already familiar with the targeted clients. This will also give the product a more likely acceptance in the market place. This report will show the demand and necessity of the Virtual Tutoring Owl, based on the analysis of situational and external factors in the chosen test market area of PG County, MD school system. Purpose and Mission The purpose of this product is to introduce a supplemental educational device that will assist students in homework, hence achieving better test scores, without attending a traditional sit-in tutoring class. The product’s appeal is that it is: durable, wireless, less time consuming, user friendly, and lastly fun to use because it is voice activated and yields voice responses. The product reduces the amount of time that students would otherwise spend in going for after class tutorials. This is important as some students do not learn much from these after class tutorials as in most cases they are normally already tired. Classes are tiring to the mind. Therefore, if one is to have an after class learning session; it should be fun to the student to benefit him or her. The device also saves time for parents who have to look for a credible tutor and inspect the tutors past in order to establish their credibility. The product thus kills two birds with one stone. Apart from time, the product also save the client money in the long term as they will not have to keep paying the tutor who normally demand regular payments that may be inconveniencing to the parent. Buying this product which has a price range $150-200 do llars, will include all the basic subjects like Math, English, Communication and others learnt by students in the school and also be onetime payment opposed to the regular payments demanded by the traditional tutors.Advertising Looking for research paper on other technology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The product is also advantageous since it is portable, durable, wireless, convenient and computer friendly. Since computers are a big part of our lives, it would be beneficial for the students to learn using this product which will help them to become computer literate(Beins, 2004). Situational Analysis Current Product What is the Virtual Tutoring Owl? The product is a hand held voice activated device which is meant to assist students in their studies and in the process make the learning process easier and more fun. It is portable, easy to carry around, convenient, and yet affordable. Its database will have all major subject taught at public elementary, middle and high schools. Therefore, the product will have the ability to assist students in most any homework study situation and makes it even more convenient. The device can also help the student store questions in the device which he or she may ask during class. This gives students learning aids that help them capture every moment in the learning process (Krugman, 2009). How Does the Virtual Tutoring Owl Work? The Virtual Tutoring Owl is operated by speaking into the device, which also can be operated by hand application. The operator chooses a subject such as math, then sub category algebra. The student asks the device the equation. The equation is then displayed on the screen. Now, the virtual tutor will proceed to help assist the operator along with the answer, yet not automatically giving the answering. It will talk the students through the question step by step, asking rational questions, and confirming correct assumptions to help the students s olve problems for themselves. As an incentive, the Virtual owl has a unique built in feature that motivates students to use it frequently and longer. For every 30 minutes of use, the student earns 10 minutes of game time if they have 3 correct answers in any subject at the end of the session. (Krugman, 2009) Therefore, it will help pupils learn more, without feeling it is a chore. This will also make parents happier to know their children are spending more time studying, which is a goal of most parents. Target Market As an onset point, the product is going to target majorly in a rising affluent income area, where parents are seeking to save time, but still can afford to give quality education to their children (Blanchard, 2008). The marketing strategy to introduce the Virtual Tutoring Owl, in the Prince George County, is simply to find an area where it is most needed and fill it.Advertising We will write a custom research paper sample on The Virtual Tutoring Owl specifically fo r you for only $16.05 $11/page Learn More Demographics of Test Area Educational Concepts Inc., research shows that, the county has a unique socio-economic status and has great potential for launching the product in that area. According to Blanchard, the census bureau 2011, it is the 70th most affluent county in the nation per capita and the wealthiest county in the nation for Afro-Americans. The population in the area is well structured with a good number being in schools. Prince George’s County has a population with over 300,000 people and it has the third largest school system in the state. Yet, it has one of the lowest student performances rating in the country. This disparity gap has been created from a progressive transitioning of the status quo from earlier years in 90’s. In the past, the county had a high crime and poverty rate. However, since 2004, white collar workers have migrated to the area, and there have been decreases in crime an d the poverty rate. However, somehow the educational system has not keep up with the growing increase in the rise of the community. This may also be due to, high turnover rate of the schools superintendent (Blanchard, 2008). Marketing Strategy However, the increasing demands for higher scholastic achievement from the pressures of parents, school boards and teachers are still ongoing. If students do not achieve the minimum standards on state test, it will greatly reduce funding for schools in the county among other problems in the community. Studies have shown, in an area where the median household is $71,000 dollars, and 36 percent have bachelor degrees, the concern for a better school system is greatly in demand. It has caused some families to relocate or enroll their children in private schools. However, our organization understands that it is the concern of all parents, regardless of income status to have a competitive standard performing school system. Therefore, the Virtual Tut oring Owl will be made affordable, and collaborations will be made with the school system based on the family’s income, to either supplement, or partially reimburse parents for purchasing the Virtual Tutoring Owl. In addition it will be marketed for its likeable attributes. It is hand held, voice activated and portable as a cell phone. Therefore, it will be tagged as the ’’hip or cool† device to own, in which is a major concern among youths. Our organization anticipates by introducing the Virtual Tutoring Owl to schools and parents in the PG County area, it will be a very beneficial profitable venture (Blanchard, 2008).Advertising Looking for research paper on other technology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Moreover, the product will first target elementary, middle and high school students. This is because of the ease to inculcate the syllabus at these stages of learning. Students of these ages are most affected by the traditional learning process of tutoring, therefore giving the product good launch target in its take off stages. To be relevant, the product had to focus on the portion of the market that needed it the most which is the learning stages mentioned above. The product also targets parents seeking to save time and money but still give quality education to their students (Blanchard, 2008). Distributor Network The target distribution network will be in two segments. First it will be sold through a wholesale-retail-consumer format. The product will be delivered to all big boxes stores and big electronic stores the product and enable its development. The price range will be 150- 200 dollars (Krugman, 2009). Secondly, the company will collaborate with the school district directly to have them introduce it to parents and students. This device will be out sourced to be manufactured. This way the product will have maximum potential to be as competitive as possible. Competitors The products competitors include smart phones, online tutoring services and the traditional tutoring services. The competing edge against the smart phones is the lack of regulation that comes with smart phones. Parents are not able to monitor the contents being viewed by their children using the smart phone. This gives Virtual Tutoring Owl a competing edge since Virtual Tutoring Owl is all educational. The traditional tutors are an expensive option in the long term in both financial and time terms. The competing edge against online tutoring services is the tempting view of non-educational views like pornography. This means that the product stands at a good position in the competition edge (Krugman, 2009). Profitability The ability for the product to make a good profit margin will depend on the market uptake. Speculation is that the market especially where the product is launched is an affluent area meaning they have a huge purchasing power. According to a sample survey conducted in The PG County area by CFO Melvin Blount, out of 48 participants, 37 felt their child would have interest in a hand held learning tool, 36 felt their child needed academic help, 41 felt their child would have interest in a cell phone device, 33 would purchase it if recommend by their child’s school, 43 would purchase it if the school reimbursed their purchase, and 32 would be willing to pay between $150- 200 dollars for the product. Analyzing this survey report shows that the Virtual Tutoring Owl will be well received by its audience. If the tutoring device is successful in help raising the student’s performances, this could be used to enhance marketing for the product in other areas to widen the potential of making sales nationally. By using an aggressive marketing campaign , such as big scale advertising and collaborations with school districts, a key component in turning this product into a potentially very profitable venture. A narrow manufacturing cost and a widened marketing which will lead to increased sales and therefore increased revenue will ensure a profit margin (Blanchard, 2008). Market Expenses Market expenses would include the amount of money spent in promoting the product through the media and in the distribution. The product since it is a new product will require a lot of marketing and advertising in order to be known by the consumers. The product will need introduction to the consumers and therefore marketing in almost all forms of media for good results will be necessary. This marketing would include use of billboards, TV adverts, the radio and also the newspapers. Taking the product for review will also give it a good attention and thus promotion. This means a lot of market expenditure for the new product (Krugman, 2009). For a more detail look at marketing expenditures, find the attached financial report. External Forces Cultural Factors The ethnical background of the population is also going to provide the product with a positive edge. It is important to note that the area has a relatively mixed racial residence and has a 59% African-American population, and therefore if any common cultural factors in terms of ethnicity arise, at that time it will be addressed. However, because it is a common technology, and universally used, there should be no need for cultural adaptations to the product. The area has a good technological intake and therefore gives Virtual Tutoring Owl an ease in the adaptation process. Most of students residing in PG County are already employing technology in their education process and as such are at a good position to partake this new technology. (Blanchard, 2004) The higher quality life style perhaps gives them a common cultural Legal Regulatory The legal environment for the product is r anging fare. There is no legal barrier that the product faces which will give it ease in the marketing stage. Technology has been well taken by the government and has been a part of life nowadays. This means that the development of Virtual Tutoring Owl will receive a positive acceptance legally. Conclusion Educational Concepts Inc. believes that the Virtual Owl is an innovative technological product that will have a great positive influence in the education sector. The test area chosen gives the product marketing edge because it will be launched in an area of great demand for increased educational achievement. If the public accepts the concept of the Virtual Tutoring Owl, the company plans to expand into more broad fields such as SATs testing and colleges and universities. Our company feels that we tapped into the heart of what make students attentive in their studies. Learning needs to be fun, innovative and intriguing in order for students to retain and maintain progressive learni ng status. It has been our company’s mission to not only build an affordable device that will generate a high profit margin, but also give back to the education community, by making donations from sales to improve our schools. Educational Concepts Inc., feels that Virtual Tutoring Owl is an unique product, and is highly anticipated to be well received by the public, and therefore being a profitable venture. References Beins, B. (2004). Research Methods: a tool for life. Michigan: Pearson/Allyn and Bacon. Blanchard, O. (2008). Macroeconomics. California: Pearson Hall. Krugman, R. W. (2009). Macroeconomics. New York: Worth Publishers. This research paper on The Virtual Tutoring Owl was written and submitted by user Mekh1 to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Persuasive Speech About Global Warming free essay sample

After listening to my speech, my audience will know how they can change their lives for a bigger challenge – to save the world. Thesis:Knowing what a problem nowadays is global warming, how CO2 gas affects it and how can we change it. Title:Lifestyle to make some changes INTRODUCTION I. Attention Material:Question â€Å"Do you know that using cars for the planet is like smoking cigarettes for people? † II. Background material: a. Where do people use cars? b. Answer to the question III. Preview statement: I am here to talk to you about better way of lifestyle that changes the whole future of our planet regarding pollution and global warming. BODY I. CO2 gas emissions 1)What are they? 2)Definition: A colorless, odorless gas that is present in the atmosphere and is formed when any fuel containing carbon is burned. It is breathed out of an animals lungs during respiration, is produced by the decay of organic matter, and is used by plants in photosynthesis. We will write a custom essay sample on Persuasive Speech About Global Warming or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Carbon dioxide is also used in refrigeration, fire extinguishers, and carbonated drinks. )How does it affects the world II. How can we reduce the amount of CO2 1)DO not use cars 2)Make gardens 3)Ways to gain energy-Renewables instead of fossil fuels i. Transportation ii. Energy iii. Save electricity iv. Recycle CONCLUSION I. My ways to help the earth II. Cigarettes cause cancer- Global Warming References †¢http://en. wikipedia. org/wiki/Greenhouse_gas †¢http://wiki. answers. com/Q/How_do_you_reduce_carbon_dioxide_levels_in_the_atmosphere †¢http://www. epa. gov/climatechange/ghgemissions/global. html ? PERSUASIVE SPEECH: LIFESTYLE TO MAKE SOME CHANGES Do you know that using cars for the earth is like smoking cigarettes for people? But let me get back to that later†¦ We live in a world which gets polluted every second. If you do not know what is pollution – it is a really bad thing and this bad thing is caused by us! Have you ever thought that pollution is like cancer for the mother earth? I am here to talk to you about better way of lifestyle that changes the whole future of our planet regarding pollution and global warming. â€Å"CO2 gas emissions† is a mystical term which everyone should pay attention to. C02 gas is a colorless, odorless gas that is present in the atmosphere and is formed when any fuel containing carbon is burned. Plants and trees are using it in the process of photosynthesis. Carbon dioxide is also used in refrigeration, fire extinguishers, and carbonated drinks. In other words this is the gas we need to fight with! By using fossil fuels in almost everything we do, we make a huge cloud of gas and this is warming up the world. By doing this, we cause serious damage to the nature and we may have an irreversible effect on it and the future. As you now understand that we need to fight with it, I am going to tell you some ways to do it. First of all, reduce the time you are in the car and use your legs to move . Use Bikes! People are getting lazier as time goes, but you can make the change. If you walk more, you help your planet and you help yourself, so why not to do it? Take care about your garden. Those are the filters of our caused high levels of gas. Mother nature knows how to cure the world, so let’s help a little bit. Did you know that every 2 seconds a football field of forest is gone in the world? It takes minutes to destroy it, but centuries to get it back. Make your small garden, plant a tree, help your grandmother at the garden, clean forests †¦ Energy saving. That is the key to save this planet. The most of CO2 is produced using fossil fuels everywhere. Cars, factories, agriculture, etc. But we have some ways to fight with it. Don’t use old cars which leaves a cloud after starting up. Use new , economic and small engines to reduce the emissions. Or even better, use a BIKE. Use electricity from renewable sources like wind , waves, rivers, solar energy etc. We have to forget about burning fossil fuels. Do you know what is earth hour? That is a day when everyone is supposed to switch of electricity for one hour. One hour makes difference , so why not to make 10 hours of electricity saving. The process of making electricity causes a lot of C02 gas to be released in the air. Do you recycle? That is a way to save the world. By recycling you give a possibility to use that material again , so it doesn’t have to be made so the company doesn’t have to burn fossil fuels to work machines. Simple as that. DO you do these things? Well, I am trying to save the world, but I cannot do it by myself. SO the main thing I can do is to spread my thought and force other to spread the word. But to be practical- I walk to school every day, I recycle , I try to save energy mostly because of the cost but it makes bigger difference at the end and I take care of the forests. I ask you to do the same or even more and together we can make a difference. The world is now addicted to CO2 smoke and let’s bring it to rehabilitation until the cancer kills us all. Maybe it is too late, but you have to promise me your children are going to do this.