Audit Assurance Systematic Procedure

Question: Discuss about the Audit Assurance for Systematic Procedure. Answer: Introduction Audit and assurance refers to a systematic procedure that is essentially designed for recognition of diverse instances of material misstatements in the financial declarations of the firm. The current report is necessarily segmented into two different parts where the first section is necessarily a written response to Helen Fields that addresses the recognized issues in the audit committee and the internal audit functions. The first section sheds light on the main roles as well as functionalities of the audit and proposes different nature and characteristics of different individuals that are suitable for working in this committee. The present segment also sheds light on the accountabilities of the internal audit functions especially in internal control. In addition to this, the current section also proposes the ways in which the Audit Committee as well as the Internal Audit can improve the way the Board can discharge of the corporate governance accountabilities concerning the internal control. The second section of this report that addresses Mary Murphy presents a critical assessment of the corporate governance arrangements in the textile business unit and delivers advice to the client regarding the achievement of the conformation with the UK Corporate Governance Code. The current section outlines the appropriateness of the institution of an Audit Committee and the Internal Audit Function with special reference to the current context of high business growth of the business unit along with the intention of the management to list on the Irish Stock Exchange the following year. Main role of the audit committee and their functions As per regulations, all the public interest business entities need to establish an audit committee and this requirement starts six months subsequent to the date of making the directive. Again, the public interest entities are necessarily corporations that has different transferrable securities that can be acknowledged for trading on a specific regulated market of any Member State, credit institutions as well as insurance undertakings (Council 2012). As rightly indicated by Tricker (2015), the Guidance on Audit Committee also known as Smith Guidance delivers guidance to different listed corporations. The guidance is regarding composition, role as well as responsibilities of particular audit committee (Ahmed Haji et al. 2016). The Audit committee of different Irish public interest business entities need to conform with the regulations stipulated under the section 91 of S.I 220 of the year 2010 as modified by S.I 685 of the year 2011 and with the regulation under section 167 stipulated under the Companies Act 2014 . The Code also calls for the need of the review of different arrangement by the audit committee by which the members of the staff might raise concern regarding probable improprieties in diverse matters related to financial reporting (Knechel 2016). Particularly, the Board of the corporation needs to institute formal as well as transparent arrangements for helping the implementation of the corporate reporting, risk management as well as internal control rules and for maintenance of a suitable association with the auditor of a company. The primary role of the audit committee is therefore to keep a close watch on the integrity of the financial declarations of the corporation as well as any other formal announcements associated to the financial performance of the corporation, review of the important financial declaration judgements contained in the pecuniary reports of the firm (Messier Jr 2016). In addition to this, the primary role of the audit committee is also to evaluate the internal financial controls of the corporation until specifically addressed by a disconnect Board Risk Committee made of independent directors or else by the Board to evaluate the internal control of the corporation and risk management procedure. In addition to this, the main role of the audit committee is also to monitor as well as analyze the effectiveness of the overall internal audit operations of the corporation. Again, the role of the committee is also to propose appropriate recommendations to the Board regarding authorization in gener al meeting in association to the appointment, re-appointment as well as elimination of external auditor and to authorize the structure of remuneration long with the terms of association of particular external auditor (Glover et al. 2014). Nevertheless, the role of the audit committee is also to review as well as monitor the independence as well as objectivity of the external auditor as well as effectiveness of the entire process of audit by taking account pertinent professional and at the same time regulatory obligations (Leipziger 2015). As such, the role of the audit committee is also to develop as well as to institute strategies on the engagement of the external auditor to deliver diverse non-audit services, by taking into consideration different pertinent ethical directives concerning the provision related to non-audit services by mainly the external audit units. The audit committee also needs to report to the board regarding the different actions or else the required improvemen t and recommendations as regards the steps to be undertaken for improvement (Okhmatovskiy and David 2012). Finally, the main role of the audit committee is also to report to the Board regarding the way the committee has discharged the duties. Again, on request of the board, the audit committee also need to provide guidance as well as advice regarding the presentation as well as preparation of the annual reports as well as accounts and judge the fairness, balanced nature and comprehensibility of the report. Characteristics of the individuals that is suitable to work in this committee As mentioned by Keay (2014), the Guidance on Audit Committee illustratively explains the characteristics as well as the required qualifications of the individuals that are suitable to work in the audit committee. The Director of Corporate Enforcement is provided rights as conditioned under the directives to demand evidence of any statutory approval of the auditor to act as an auditor. However, failure to meet the requirements within the time period of 30 days can be considered an offence that can consequently lead to a fine amounting to 12,500. As per the regulations conditioned under the Corporate Governance Code, the audit committee need to have suitable balance of different competence as well as skills, independence as well as knowledge regarding the corporation in order to discharge different their respective duties as well as accountabilities effectually (Eling and Marek 2014). Again, the board needs to be adequate size so that the requirements of the particular corporation can be appropriately satisfied. However, the Combined Code also takes into account different provisions for listed corporations to have a particular audit committee on essentially a comply or else explain base. In addition to this, the audit committee also needs comprise of at least two different non-executive independent directors to ensure proper functioning of the committee. In particular, this implies that the directors need not have or else have a material business association with the particular firm within 3 years of appointment either as a partner otherwise as a shareholder, director otherwise a senior employee of a particular body that carries out a material business association with the particular company. In addition to this, the directors also need to be have experience as an employee of the definite organization within the period of 3 years of appointment. Furthermore, one of them also need have competence in accounting or else auditing (Ayuso et al. 2014). Main responsibilities of the internal audit functions with special reference to internal control As rightly mentioned by Larcker and Tayan (2015), the definition of the internal auditing as well as International Standards recognizes that internal audit plays a crucial role in the process of evaluation as well as improvement of the entire procedure of the governance procedure. The regulations also refer towards assessments and provide recommendations for promoting appropriate ethics as well as values within the particular organization, making certain effective performance management as well as accountability, communicating about risk as well as important control information, coordinating diverse actions of the board along with the external as well as internal auditors and administration. The internal process is essentially unique, is identical for different engagement, and generally comprises of four different stages. The process essentially outlines the questions well as actions that the internal auditor needs to handle for completing the process. The internal audit function is responsible for acquiring a range of information regarding the specific area under consideration or else the activities that are to be reviewed. Therefore, the first and foremost responsibility of the internal audit function is to carry out a research that can help in understanding the objectives, activities, way of performing the activities, ways of enumeration of the performance, associated risks of the process, diverse responses to risks as well as effectiveness of diverse responses of the risks. Thereafter, the responsibilities of internal audit function also include planning where different auditors are required to analyse acquired information in order to determine the scope as well as o bjectives of the audit (Tricker 2015). The accountability of planning within the internal audit function scope includes determination of the specific scope of the audit, establishment of the objectives of the audit, acquirement of resources along with competence, knowledge, determination of targets and preparation of timetable and the entire programme of work. The audit function also includes the deliverance of assurance by acquiring information, evaluating the information, undertake evidence findings, finding conclusive results and finally communicating the results. In addition to this, the internal audit functions also include implementation of actions where diverse managers can acknowledge the risks of the actions and take steps for improvement (Tricker 2015). Establishment of the Audit Committee can improve the way Board discharges duty The Audit committee and the internal audit control function facilitate the strengthening of the governance and the framework of risk within an organization. The audit committee roles are such that it is consistent with the effectiveness of the internal control system of the company. The audit committee determines the effectiveness of the internal audit function and they help in the assessment of the quality of the audit works, which ultimately contributes, to the corporate governance of the organization. The audit committee and the internal audit function helps in the monitoring of the activities of the management regarding its internal control system. The deficiencies of the internal control system is reported appropriately and the serious deficiencies are reported to the top management seeking the actions to be taken. The system of internal control followed by the organization are realized with the help of the Audit committee (Bhardwaj et al. 2015). The Committee assist in checking whether the internal control are in place. The unusual transactions made by the company are recorded by the audit committee and they take into account that the control system are in place and the policies and procedures are applied in way as they are meant to be applied. The committee and the internal audit function evaluates whether the existing policies and procedures are important to the organization and whether they are periodically updated. This helps the internal control system of the organization in compliance with the established corporate governance code (Ghafran and O'Sullivan 2013). Audit committee is regarded as the central pillar of the corporate governance of an organization. The quality of audit, independence and the oversight of the performance of the internal control system is provided by the audit committee. The effective audit function is the valuable tool of the audit committee and this helps in evaluating the various activities of the internal control system of the company. Assessment of the corporate governance arrangements in the textile company The corporate governance code of UK provides a guidance on the number of key components for the effective practice of Board. For the listed companies, the code set out the standards and the companies are required to follow the code provided. The principle of good corporate governance is set out by the code under the headings of effectiveness, leadership, accountability, relation with shareholders and internal control. The companies listed under the Irish stock exchange is required to explain the provisions of corporate governance supplementing the provisions of the UK corporate governance codes (Glover et al. 2014). Under the section of leadership, the chairman is responsible for the boards leadership and the effectiveness of the leadership has to be ensured by the chairman himself. The divisions of responsibilities at the head of the company should be very clear. The responsibility of the executives in running the business and the responsibility of running the board should have a clear demarcation. The responsibility of the non-executive directors should be to develop the proposals on strategy and constructively challenge it (Hayeset al. 2014). Under the accountability principle, the board of the textile company should be able to present the balanced, fair and understandable assessment of the position of the company. The internal control system and the management of the risk is the responsibility of the board. In order to maintain an appropriate relationship with the auditors of company, the Board is responsible to make the transparent and formal arrangement, which they would apply to the principle of their internal control system and the corporate reporting. It is the responsibility of the directors to explain the principal risks and the current position of the textile company in the annual report. The directors should explain the management of the risk, which the company is facing along with their mitigation measures (Knechel, 2016). The monitoring and reviewing of the internal control system of the company should cover all the aspects such as financial, material, compliance and operational control. The Irish registered textile company has two non-executive members on the board. The company has only one Chairman who is also acting as CEO of the company. For the formation of the audit committee, there should be at least two non-executive directors in the company and they should be independent regarding the chairmans appointment. Therefore, the Board should appoint independent chairman. The discharging of the responsibilities of the audit committee should be presented in the separate section in the annual report (Kpmg.com 2016). Under the principles of effectiveness, the Board and the committee should possess the appropriate skills, knowledge about the company, experience and independence so that responsibilities and duties are discharged in an effective way. An individual or any small group of individual cannot dominate the decisions of Board and for this; the board needs to have an appropriate combinations of non-executive and executive directors. The non-executive directors should mainly be independent. The number of non-executive directors, which the Board considers independent, should be identified in the annual report. It is the responsibility of the Board to determine the character of the director. The board has to look whether there exist any relationship that is likely to affect the judgment of the directors (Skaifeet al. 2013). The search of the candidate for the board should be conducted and the appointment of the members should be made against the objective criteria. The process of appointment to the Board and the recommendations should be made the nomination committee. The independent non-executive directors should form the majority of the members of the non-executive committee. The textile company has the directors who have worked for many years. The non-executive members of the Board of the company who earlier were former executive director are holding the office for over twenty years. As per the provisions of the code of the UK corporate governance under the effectiveness principles, the non-executive directors should be appointed for the specific terms and they should be subjected to the statuary provisions and reelection relating to the removal of directors (Woidtke and Yeh2013). If the non-executive directors are holding the office for more than six years, then their office term should be subjected to particular rigorous review. The progressive refreshing of the board should also be taken into account by the board (Charteredaccountants.ie 2016). The explanation of the process of the appointment of the directors of the Board should be given if neither an open advertising nor the external search consultancy has been used for the same. If the company has made use of the external search consultancy, the same is to be identified in the annual report and the statement stating the connection of the company with the external consultancy should be provided. The condition and terms of the appointment non-executive directors should be available for inspection. As per the provisions of the code, the chairman needs to ensure that the new appointed directors on joining the board should receive a formal and detailed induction. Al the directors of company should have access to the service and advice of the company secretary (Kumar 2016). Under the remuneration principle, the long-term success of the company is promoted by way of remuneration. The remuneration of the non-executive directors should comprise of the performance related elements and share options. The independence of the non-executive directors are determined by the holding of share options. The notice period is to be set for one year or less. The board should have the remuneration committee comprising of the two independent directors (Marinovic 2013). The chairman with the shareholders should discuss the strategy of the corporate governance. The resolution to elect the directors should be set out in the paper to the shareholders by providing sufficient biographic details, which would assist the shareholders in taking the informed decisions. In order to develop the balanced understanding of the issues and concern of the shareholders, the senior directors accompanying the shareholders should attend the board meeting. Conclusion: The discharge of the corporate governance duty in relation to the internal control is enhanced by the introduction of the audit committee. Therefore, it is essential for the company to have and audit committee for facilitating the function of its internal control system. The establishment of the audit committee strengthens the internal control system. From the above discussion, it is clear that the structure of the corporate governance of Irish textile company is not in compliance with the of corporate governance principles and the members of the board does not include the sufficient non-executive directors. In order to be listed on the stock exchange, the company must comply with all the UK corporate governance code. The company needs to change the structure of boards and the directors are holding the office for many years which is against the of corporate governance code and there is a need of refreshing the board in order to comply with the corporate governance principles of UK. References Ahmed Haji, A., Ahmed Haji, A., Anifowose, M. and Anifowose, M., 2016. Audit committee and integrated reporting practice: does internal assurance matter?.Managerial Auditing Journal,31(8/9), pp.915-948. Ayuso, S., Rodrguez, M.A., Garca-Castro, R. and Ario, M.A., 2014. Maximizing Stakeholders Interests An Empirical Analysis of the Stakeholder Approach to Corporate Governance.Business society,53(3), pp.414-439. Bhardwaj, M.N. and Rao, C.D.B.R., 2015. Role of audit committee in corporate governance.International Journal of Management and Social Science Research Review,1(10), pp.61-67. Charteredaccountants.ie. (2016).UK Corporate Governance Code - Chartered Accountants Ireland. [online] Available at: https://www.charteredaccountants.ie/Members/Technical/Corporate-Governance/UK-Corporate-Governance-Code/ [Accessed 23 Nov. 2016]. Council, F.R., 2012. The UK corporate governance code.London, September. Eling, M. and Marek, S.D., 2014. Corporate governance and risk taking: Evidence from the UK and German insurance markets.Journal of Risk and Insurance,81(3), pp.653-682. Ghafran, C. and O'Sullivan, N., 2013. The governance role of audit committees: reviewing a decade of evidence.International Journal of Management Reviews,15(4), pp.381-407. Glover, S.M., Prawitt, D.F. and Messier, W.F., 2014.Auditing assurance services: a systematic approach. McGraw-Hill Education. Glover, S.M., Prawitt, D.F. and Messier, W.F., 2014.Auditing assurance services: a systematic approach. McGraw-Hill Education. Hayes, R., Wallage, P. and Gortemaker, H., 2014.Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Keay, A., 2014. Comply or explain in corporate governance codes: in need of greater regulatory oversight?.Legal Studies,34(2), pp.279-304. Knechel, W.R., 2016. Audit quality and regulation.International Journal of Auditing,20(3), pp.215-223. Knechel, W.R., 2016. Audit quality and regulation.International Journal of Auditing,20(3), pp.215-223. Kpmg.com. (2016). [online] Available at: https://www.kpmg.com/RU/en/topics/Audit-Committee-Institute/Publications/Documents/toolkit/1_The%20role%20of%20the%20audit%20committee_eng.pdf [Accessed 23 Nov. 2016]. Kumar, K., 2016. Role of Audit Committee on Corporate Governance-Experience and Expertise of audit committee has a significant influence and positive bearing on the financial performance of the companies.Indian Journal of Applied Research,5(8). Larcker, D. and Tayan, B., 2015.Corporate governance matters: A closer look at organizational choices and their consequences. Pearson Education. Leipziger, D., 2015.The corporate responsibility code book. Greenleaf Publishing. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013.Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Marinovic, I., 2013. Internal control system, earnings quality, and the dynamics of financial reporting.The RAND Journal of Economics,44(1), pp.145-167. Messier Jr, W., 2016.Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Okhmatovskiy, I. and David, R.J., 2012. Setting your own standards: Internal corporate governance codes as a response to institutional pressure.Organization Science,23(1), pp.155-176. Skaife, H.A., Veenman, D. and Wangerin, D., 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading.Journal of Accounting and Economics,55(1), pp.91-110. Tricker, B., 2015.Corporate governance: Principles, policies, and practices. Oxford University Press, USA. Woidtke, T. and Yeh, Y.H., 2013. Corporate Governance and the Informativeness of Accounting Earnings: The Role of the Audit Committee.Pacific-Basin Finance Journal,23, pp.1-24.

Describe Plato Allegory of the Cave free essay sample

Describe Plato allegory of the cave (25 marks) Plato  is one of the most important Greek philosophers and a pupil of Socrates. He founded the Academy in Athens, an institution devoted to research and instruction in philosophy and the sciences. His works on philosophy, politics and mathematics which were very influential. The complex meanings that can be perceived from the Cave can be seen in the beginning with the presence of the prisoners who are chained in the darkness of the cave.The prisoners are bound to the floor and unable to turn their heads to see what goes on behind them. To the back of the prisoners, lie the puppeteers who are casting the shadows on the wall, which the prisoners are perceiving as reality. In the beginning of the  Allegory of the Cave  Plato represents man’s condition as being â€Å"chained in a cave,† in Plato’s allegory the prisoners are chained in a cave, unable to turn their heads. We will write a custom essay sample on Describe Plato Allegory of the Cave or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page All they can see is the wall of the cave. Behind them burns a fire all the prisoners see and hear are shadows and echoes cast by objects that they do not see. In platos allegory Plato believes the cave is the world the entire human race are prisoners of the world in the same way the cave represents the limits of their universe or knowledge The cave also represents misunderstanding and distraction, similarly Plato believes our body is a cave and inside the body is the soul ,and the soul is trapped inside the body in which humanity lost everything we required in the world of forms which was the true knowledge when we die the soul is released from our body.Another interpretation is when the prisoners are trapped inside the cave the prisoners represent humanity ,who don’t know what reality is, because they think reality is just what they can see (the shadows) which is really not reality at all it is mere representation of the truth The prisoners symbolize those of a sensible world unwilling to see or face reality. In their ignorance the prisoners hide away in the cave, unaware of the transcendent world These prisoners cannot move becaus e they are restrained by chains. The only thing that they can see is a wall  To the prisoners the truth is only the wall and its shadows.The prisoners know nothing outside of the shadows at one point one of the prisoners are released he starts to see the objects of physical reality The released prisoner is a person confronted with the possibility of enlightenment who first sees the truth (the sun in the allegory) and is blinded by it. Another allegory in Platos story is The chains which hold humanity back from their own understanding these prisoners cannot move because they are restrained by chains the chains can be interpreted as a Fear of failure or   delaying something which are examples of the chains that hold back each individual from their full potential.In the allegory these chains keep the prisoners from escaping and finding the truth that is the outside world. The chains that restrain the prisoners, while real to the prisoners in the cave, are no more real than the shadows are. Another interpretation found in the allegory the cave is very dark because there is little light inside it and objects are hardly seen, The sunlight at the end of the path, would be specifically the form of good the allegory could also be about religious enlightenment, the Sun representing the light of the good, the Godly other world which the freed prisoner has surpassed to and was now able to see.The prisoner who was enlightened to religion is momentarily released from the ignorance and darkness of humanity the sun is a form of good, enlightened truth and the escaped prisoner who requires the knowledge and is obliged to return to the people in chains and enlighten them on what has been seen . Improve answerIn the outer world there is light and everything is clear and visible the prisoner released from the cave into the outer world slowly and gradually begins to identify everything and becomes to realise that the outer world is the real and the cave is the unreal world likewise also Knowledge, education, and spiritual  enlightenment all symbolize the light. In Allegory of the Cave, light most commonly reflects revelation when prisoners, humanity, leave â€Å"the cave†. (unreal world) the darkness in the cave symbolically represents the world of ignoranceThe shadows are replicas or copies of reality. The echoes represent items in  life  that have been distorted over time due to gossip, impressions, and rumours   These shadows or teachings where blinding the prisoner from thinking outside of what was placed in front of them equally the prisoners interpret the shadows on the wall as being real who see reflections but instead are just poor shadows of images of things that exist in the outside world for example a tree is a poor reflection of a real things that exists. Above all Because of how we live, true reality is not obvious to most of us. However, we mistake what we see and hear for reality and truth his is the basic premise for Platos Allegory of the Cave, in which prisoners sit in a cave, chained down, watching images cast on the wall in front of them. They accept these views as reality and they are unable to grasp their overall situation: the cave and images are a trick a mere shadow presented to the prisoners.

Silence Remains a Form of Speech free essay sample

All my memories related to silence start on the way home. By â€Å"home† I do not mean the house in Beijing, where my parents and I live, but the place where my family is, a remote village of Jiangsu province; or in a Chinese conception, â€Å"laojia†, the place where one’s ancestors lived and supposedly render one a sense of belonging. This distinction has been imprinted in my brain since the first time I could remember riding the train: every Spring Festival, my parents would take me to go â€Å"home† by train, the only affordable means of transportation to them at that time. Although I was born in this village, I moved to Beijing with my parents at the age of two, never acknowledging myself as one of the people living or having once lived there. The village to me was strange, and the only thing I know about was its barren land and poverty caused by its adverse circumstances. We will write a custom essay sample on Silence Remains a Form of Speech or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page But Beijing also failed to provide me with a sense of belonging. People living in this city were isolated. I always suspected that living in this city rendered me the characteristics of many citizens: indifferent and self-centered. What my parents merely saw as â€Å"going home† was more like a jaunty trip to me, because riding the train itself was great fun. From the greater part of my childhood, my Spring Festival memories were all related to my adventures riding the train. It took about ten hours to travel to Jiangsu and another ten hours to return, which meant we set off at night and arrived at our destination in the morning. The time I spent on the train was simply enjoyable: accompanied with the monotonous rhythm of the wheels clicking on the rails was passengers’ laughter, radiating their expectation to celebrate the festival with their family. But the laughter would not last long. The majority of the time silence prevailed on the train. Initially, I thought that it was because the night fell and invoked their sleepiness, so I remained silent, too. I remembered that I always detected the rhythm of the engine’s drone, and was amazed at the fact that the click between wheel and rail can be so smooth. Most of the times I would fall asleep to this unique lullaby and wake up at dawn, as we were passing a bridge. Living in a city built up with modern buildings and mansions, I could not find any aesthetic or architectural value of the bridg e. But despite my impatience and heedlessness, my mother always told me that the bridge was the symbol of the great effort made by people who lived on the barren land. The bridge to the village was like the Pyramid to Egypt, at least to my parents, it was the only architecture that could invoke their difficult childhood, and it was the sweetness wrested out of the bitterness. She would also tell me how excited she was when she passed the bridge at the first time to attend college in Beijing. Usually before she finished, we would arrive at the destination. However, for once, I was so intoxicated in the silence that I did not fall asleep as usual. Staring at the scenery outside, I remained silent yet conscious all the way home, questioning my identity and thinking about where on earth I belonged to, the sort of things that beset me but I had never bothered to think about. The scenery kept changing and quickly passed out of sight. Little by little, as I aimlessly glanced at my mom, I was surprised to find that her eyes sparkled with inexplicable excitement and tears. Looking around, I realized that people, whom I had supposed to be sleeping, were staring outside as I was. The more attentively I listened, I could even capture intermittent sounds of sobs. Slowly, it dawned on me that, in silence, people were absorbed in their emotion, in the state of entirely being themselves. The silence in the balcony flashed upon me in a mesmerizing way, making me aware of something that I had failed to perceive. I found that, over the years, the drone of the engine, the bridge, and the simple state of the passengers’ minds finally made sense to me: all these elements made up my way to â€Å"home† and connected me to place where I belong. The changelessness beneath these elements resembled my identity and my liaison to the village where I headed to. The silence remained in me was not the absence of noise; in an unintended but strong way, it expressed the presence of something deeper, something loyal to me, something that could make me hear what is beating below my heart. When silent, people were isolated but strongly connected in emotion, so that they could get rid of restiveness of talking. I saw in myself the true person I was, tracing back with him to the source of my life, to the remote village which I used to refuse to recognize as â€Å"home†. The silence was finally broken when my cousin cried out as we approached the bridge, when the sun rose and the day broke. And as we were slowly passing the bridge , I was assured that we were about to arrive home: the home I had always had but never acknowledged. Later on, I learned to appreciate silence in a more intentional way: to sooth my unease or dispel my confusion. But memories of silence on the way home still retain a sense of pleasure for me; it emits a potent yet mystical energy, sharpening and quickening my senses. Silence unfolds my identity, and I know that silence is the true expression of my nature. I can always hover in a state of self-assurance derived from the enlightenment and serenity silence brings to me, as I first did on the train, as if I could watch my own mind and communicate to my consciousness.

Bolivia essays

Bolivia essays Bolivia is located in the west-central part of South America and is the fifth largest country of the continent having an area about twice the size of Spain. Bolivia is landlocked bordering five countries: Brazil on the northeast, Paraguay to the southeast, Argentina on the south, and Chile and Peru on the west. The main physical feature of Bolivia is the Andes Mountains, which define the country's three geographic zones. First is the Altiplano, or plateau region, which lies between the Cordillera Occidental and the Cordillera Real. On the northern end of the Altiplano lies the Lake Titicaca, the highest navigable body of water in the world. Secondly are the Yungas that form a transition zone between the peaks of the Andes and the Amazonian forest. Lastly are the Lowlands that make up over two-thirds of the national territory; north and east of the Andes. Most of Bolivia's important rivers are found in the northern lowlands all that eventually flow into the Amazon. The area of modern Bolivia was controlled by Spanish conquest in 1525. The territory of Bolivia, a part of the ancient empire of the Incas, was conquered in 1538 by the Spanish conquistador Hernando Pizarro. As Spanish royal authority weakened during the Napoleonic wars, judgment against colonial rule grew. Between 1808 and 1810, the Wars of Independence took place in Upper Peru which constituted efforts to achieve independence. The revolt on May 25, 1809 was one of the first in Latin America. On July 16, 1809, Upper Peru proclaimed itself an independent state. The Battle of Ayacucho in 1824 was the final battle that effectively ended Spanish rule in Upper Peru. On August 6, 1825, Bolivia achieved independence from Spain after a struggle led by Simon Bolivar and Antonio Jos de Sucre. To satisfy Bolivar's reservations about the independence of Upper Peru, the new nation was named after him. Five days after Bolivia declared its independence from Spain, on August 11 the...

Surgical Safety and the Highly Reliable Surgical Team Essay

Surgical Safety and the Highly Reliable Surgical Team - Essay Example The main goals are: improve safety of surgical patients undergoing procedures at Kaiser Permanente, Fresno and improvement of surgical safety attitudes of both physicians and OR staff resulting in an environment that will decrease risk to patients undergoing surgical intervention and further maintain a "no never events" record. The purpose of this thesis is to develop alternative methods to ensure 100% compliance with the use of a surgical briefing; exceeding the requirements of Joint Commission's "Universal Protocol" (The Joint Commission , 2009) by OR staff members and physicians utilizing the surgery department at Kaiser Permanente Fresno, California. Although surgical safety is more than a local challenge, only addressing individual behaviors and habits at a local level can raise the threshold to decrease significant surgical mishaps. Kaiser Permanente OR staff and surgeons are comprised of very well seasoned and experienced caregivers. As new concepts come to light, it can be challenging for those individuals to perceive the benefit of incorporating what is viewed as unnecessary, time consuming and laborious steps to prevent errors when they may not have had any personal history of such errors. Kaiser Permanente is a very complex, highly structured healthcare system and as such, has a high degree of formalization within the organization. This is can be seen demonstrated throughout the local, regional, national offices and medical centers. In addition Kaiser Permanente is comprised of three distinct businesses: Kaiser Foundation Hospitals and their subsidiaries (KFH), and the Kaiser Foundation Health Plan (KFHP) which are both n ot for profit corporations. The Permanente Medical Group (TPMG) which consists of eight separate physician groups, is a for profit enterprise. Kaiser Permanente has 37 Medical Centers and 400 medical offices nationally. Northern California is their largest region, which accounts for 20 Medical Centers. Kaiser Permanente Fresno has 5 distinct medical office buildings (MOB) located between Selma and Oakhurst California. The Fresno Medical Center has a complement of 169 licensed beds, 8 surgical suites with an additional 2 labor and delivery suites. The facility provides both inpatient and ambulatory surgical care, which is facilitated by 200 physicians, 500 plus nurses, along with 80 medical support staff, servicing 108,000 members. There is currently a goal to integrate and adopt all regional job descriptions at the local levels. There are national, regional, as well as local policy and procedures covering many

Education ch6,8 Essay Example | Topics and Well Written Essays - 500 words

Education ch6,8 - Essay Example that religion contributes to the development of the fundamental peace through progressive inclusion of various religions in the education system globally. By analyzing the input of Thomas Aquinas, the author of the book further asserts that religion contributes fundamental societal values that help constrict cohesive societies. Religion is therefore a fundamental aspect of the society whose inclusion in the education system is paramount. Education serves the purpose of communicating the values to successive generations thereby influencing the social structures and relations among people. The values further influence the interactions among the learners and the educators. Discipline is an essential aspect of education that contributes to the success of the entire exercise. The religious values often influence the creation of laws to guide the conduct of the learners and the development of appropriate ethical codes of conduct for the teachers. This way, each group appreciates the other and acknowledges the need for respect a feature that enhances the success of the learning process. In chapter 8, the author analyses the contributions of John Calvin to the development of education. In doing this, he discusses the American education movement often giving keen attention to the contributions and ideas of John Calvin. Among the fundamental aspects of the chapter is the rise of nationalism. Just as the name suggests, nationalism refers to the love of an individual’s country. The historical rise of nationalism is therefore an essential aspect of historical studies since it helps understand the historical relationship among people in a society. Additionally, nationalism led to the development of modern day government. The historical analysis of nationalism thus helps understand the nature of contemporary politics in the country. Additionally, John Calvin also makes fundamental religious contributions to the development of education as he explains the need for translation

The Order of Things by Gladwell Malcolm Assignment

The Order of Things by Gladwell Malcolm - Assignment Example At first, one thought that the article is directed to sports car buyers but only to find out later that the author used the topic on cars to get the attention of the readers. The article is not targeted at a particular audience; rather, it is directed to anyone who tends to believe rankings done by magazines or newspapers or other private groups. Maybe the aim of the author is to warn people that not all rankings are accurate; therefore, must be taken with a grain of salt. One would not like to read articles by this author because it seems that the author is making hasty generalizations. Furthermore, one does not approve of the way he presents his arguments because he jumps from one topic to another. This can be observed when first he talks about car rankings then proceeds to discuss rankings of universities then presented data on suicide rates in several countries. After a discussion of suicide rankings, he goes back to university rankings and then shifts to hospital rankings and back again to university rankings. There is a lack of coherence in the way the information is being offered to the readers.   One may still read articles of this type provided that it is clearly presented.                  One has not read articles which support the author’s arguments, neither has one read articles which are against his arguments.