Financial Analysts Questions Essay Example for Free

Financial Analysts Questions EssayTechnical Questions1. Can you explain quarterly prognostic, updating revenue and expense models?2. What projects drive you implemented these skills?3. In conjunction with these projects how do you execute input of detailed plans and forecast into the financial systems?4. absorb how you coordinate plan transfers.5. Are you familiar with creating chance(a) sales reports?6. What processes do you use to create reports?7. Have you created month-end sales reports?8. Have these reports involved your noesis of analysis concerning actual and planned revenues, balance sheets and expenses?9. Can you quarter the practices you use for analysis of financial and management reporting?10. Do you need experience in annual planning processes?11. What profitability models have you used for forecasting a project?12. Are you familiar with developing business casing and ad hoc analysis?13. How would you maintain these items during a project?14. Have you ever worked on a budget for an expansion program?15. What financial practices did you target for this project?Responsibility1. How do you relate with program administrators and financial personnel? 2. Do you pen and sh be monthly data involving income, investment, sales forecasting, shipments and cash flow reports? 3. What long range plans have you implemented for the business area? 4. Are you accounting and knowledge of financial systems abilities used to corporate profit/loss reports? 5. Have you been responsible for maintaining a financial system database? 6. Have you ever prepared work push back reviews?Technical Tasks Questions1. What computer systems would you use to prepare illustrated technical reports using graphs, spreadsheets and draw charts? 2. What various securities in this industry are you familiar with and how would you compare and evaluate? 3. How do you Interpret data concerning investment programs? 4. Can you define price yields, stability economic influences, future trend s and investment risks? 5. How do you achieve knowledge of developments in the field of industrial technologies? 6. Can you relate any(prenominal) basic business, finance and economic theories? 7. What monitoring skills do possess involving economic, corporate and industrial developments? 8. What steps do you pay back when preparing plans of action for financial analysis? 9. Have you presented oral or written reports on entire industries, individual corporations or economic trends? 10. Can you describe some recommendations you have to companies or individuals concerning investment procedures? 11. How do you attract new corporate clients?* How has your degree prepared you for a career in Financial Analysis? * enumerate me about a financial analysis you completed on a case in one of your classes? * Describe a previous situation where you have demonstrated your analytical skills. * What interests you most about a financial analyst position? * What quantitative courses have you compl eted? What were your grades in each of them? * How will you be able to handle working long hours and studying for the CPA exams at the same time? * How can India improve its competitiveness?* What stocks do you follow? why?* What is a cash flow?* What is a present value analysis?* Describe at least three methods of valuing a company.* If you had a $1,000 investment that went cut 40 percent and then up 20 percent, what would your investment be worth?* What is your opinion of derivative statements?* Describe EVA and how it can be used to chequer the attractiveness of potential projects.* Describe the advantages and disadvantages of using EVA, NPV, discounted cash flows, and payback period as methods of determining the attractiveness of potential projects.* Explain activity-based costing. What are its pros and cons?* Explain marginal costing and standard costing.* Explain ratio analysis.* How does A/R and inventory fluctuations affect the income statement?* Walk me through a DCF anal ysis.* How do you get to EBITDA from revenues?* When you are given a large financial analysis project to do, what are the first things you do? * Describe a decision you had to make on your give regarding the credit risk of a new client. What was the outcome? * Tell me about a financial analysis decision you got wrong. What was the outcome? What did you learn from the experience? * Describe your level of experience with the software used in your position as a financial analyst. * What steps have you taken to improve your technical paper ability?

The Working Students of Sti College Essay Example for Free

The Working Students of Sti College EssayThe problem has been developed with the query as to how the corresponding workloads and required work hours of works schoolchilds strickle their studies at STI College Munoz. As a backgrounder, the primary objective of the study is for workings students to overcome conflict between their corresponding workloads and required working hours as against their studies.In addition, this paper intends to provide encourage custodyt and motivation to all students especially those who ar financially distressed to pursue and finish a college period in pose to be competitive in the future and be able to realize their goals and aspirations. It may also provide learning experiences and information to faculty members and school administrators in the development and implementation of curriculum, syllabus, school policies and procedures, and other school activities.In order to accomplish our objectives, we adopted several methodologies in obtaining data and information such as conducting surveys by providing questionnaires to our subjects, obtaining graphs, tabulations and illustrations from libraries and the internet, and conducting interviews personally and directly with our target subjects to get assurance that our data, information and determine gathitherd were correct and accurate.We also adopted the recommendation and referral approach to call down our networking and be able to interview more than samples as possible. STATEMENT OF THE PROBLEM 1. How do the corresponding workloads and required working hours affect the studies of working students from STI College Munoz? 2. How do the working students of STI College Munoz function effective in their studies? 3. How do the students of STI College Munoz benefit from this study? 4. How does the school administration of STI College Munoz benefit from this study?ASSUMPTION 1. It is assumed that the existing workloads and required working hours of working students from STI C ollege Munoz affect their studies accordingly especially on time allotment for studies, time travel from work area to school campus, mandatory requirement by immediate superior on working student to spend duplication working hours to meet work deadlines, or unexpected work engagement or tasks with results immediately needed by management. 2.It is assumed that the working students of STI College Munoz become effective in their studies by applying actual work experience towards classroom discussion or other relevant topics, applying emotional maturity acquired from work environment towards study problems or habits, and applying ability to handle financial matters effectively. 3. It is assumed that the study of working students from STI College Munoz as sample data would benefit the students of STI College Munoz since the working students play a major role in linking industry practice with the academe.It is further assumed that study would be able to motivate all students especially t he financially distressed to pursue and finish a college degree despite financial problems to become competitive and pass on their goals and aspirations in the future. 4. It is assumed that the study would provide knowledge and information in the preparation, development, and implementation of curriculum, syllabus, school policies and procedures and other school activities. SIGNIFICANCE OF STUDYThe significance of study working students from STI College Munoz as sample data will benefit the following Students of STI College Munoz-Edsa oBy reservation the rich time students of STI College Munoz realize their advantage over the working students in terms of ample time to do review, research and advance reading of their respective subjects and maximize such advantage to achieve educational excellence sort of than wasting a lot of time strolling in the malls or other non-educational related activities. By making the working students of STI College Munoz realize their advantage over the full time students in terms of industry experience and working practices and maximizing such advantage to improve their level of maturity and sense of responsibility in terms of balancing workloads and studyloads. oBy making financially distressed students realize that financial problem is not a hindrance in pursuing a college degree and that alternative sources of income are available if they are willing to work to partially or fully finance their studies. Faculty Members of STI College Munoz-Edsa oBy taking advantage of the actual working experience and industry practice of working students as a tool for classroom discussion and source of information for curriculum development and syllabus preparation. oTo become more self-importanceless and noble in sharing their support and understanding to the needs and problems of students, to be more aware of the students goals, and be ready to assist them in making decisions.The scope of this paper will cover the activities of the workin g students of STI College Munoz-Edsa. This study was limited to common problems and coping style of working student and their relation to schoolman requirements. The respondents of the study were the working college students of STI College Munoz-Edsa, aged 17 and above twelvemonths old from different year level (first year to fourth year) during arcsecond semester school year 2009 2010. This study will determine the common problems, coping styles and academic performances as well as how the students academic performances significantly relate with the problems and coping style.DEFINITION OF hurt Academe The academic world. Academic Performance refers to the grades of the college student obtained in each subject as expressed in their class cards. It is measured by acquiring the general weighted average (GWA) of the studies during the final term, second semester school year (2009-2010). This is the result of the grades multiplied and divided by the number of the units in a semest er. A copy of these grades showing their equivalent rating appears on the transcript of records available at the school registrar.Educational Attainment refers to the highest level of schooling a person achieved at a certain time. In this study the educational attainment is the year level the respondent is currently enrolled. Family refers to basic social institution of society. It is traditionally defined as a social unit of those related through marriage, birth or adoptions who reside together in officially sancti wizardd relationships and who engage in economic cooperation, socially approved sexual relations and reproduction and child rearing (Andersen, 2002).In this study, this refers to the direct family of the respondents. This covers the family relationships between parents and children, between father and mother, among siblings, family economic condition and total number of family members. Income The average family monthly income which includes fixed sources from salari es and wages and other additional sources from business, farming, fishing and others. Problems Refers to the difficult situations, which the working students in STI- College, Munoz Edsa are go about while portraying their different roles.Socio-Demographic Profile / Profile refers to the demographic characteristics of the respondents which include their age, gender, socio economic status of the family, college year level, familys monthly income, and their class schedules. Students Refers to the respondents of this research feeler from STI COLLEGE Munoz EDSA. They are studying at the same time working for varied reasons. Work refers to the type of job the respondents are engaged in while studying.In this study it refers to the respondents to their work profile which includes the type of work, where they are working, how many hours are they working and where do they spend their salary. Working Students are those students who work with pay, those who are self employed or having their own business while studying after working hours or working in between class hours. CHAPTER II inspection OF RELATED LITERATURE AND STUDIES This chapter includes a discussion of literature and studies, local and foreign, which were shew to have bearings on the present study.Even though there have been unless a few related studies, no similar study yet has been conducted wholly and solely on the problem of working college students of STI College Munoz EDSA. It can therefore be safely assumed that this research does not duplicate any study. LITERATURE LOCAL Manuel R. Santos expressed the view that the fate of the internal swear outers in the Philippines is nighwhat disturbing. volume of these young people are treated like animals although he said that not all are treated like animals.He said that not all these young people are badly treated but there are many of them who really received such maltreatment not only in our country but also abroad. Santos stressed the view that there is a need to amend the fairness about domestic helpers in such a way that they may be given opportunities to go to school and finish at least a college education. The author opinioned that most importantly, a domestic helper should receive a compensation commensurate to their workload with entitlement to a thirteen month pay and other benefits such as Medicare and SSS.The domestic helper should be given time to rest at least one day a week with pay. Clawid, being a working student as well as joining captivating Capiz is one of the hardest parts in the life of a college student. Why? Because aside from studying his lessons, making his homework and assignments, listening to his instructors and professors and finishing his projects, he has to do or finish other assignments or workload which full-time students dont have.He doesnt have enough time to go and hang out with his friends because he has assigned duty in the school, and several tasks to be done and the outcome would wager where he would be assigned to have his duty. He has responsibilities and accountabilities to the school where he is working and that is part being a working student, to serve the school and constitute working hours. Being a working student, the school shoulders the tuition fee and all he has to pay are the mingled fees.That is one of the reasons why some students are applying to become a working student especially when their parents could no longer afford to send them to school. Some clock he is being told to have committed mistakes but he takes them as encouragement and as a challenge but sometimes it also puts him down, depending on how other students have told him and the manner of legal transfer for calling his attention for the mistake committed. Some working students are very sensitive when being told that they had committed mistakes and easily feel bad.But what makes him proud is that he decided to become a working student in order to help his parents with their b urdens especially in sending him to school. Sometimes he finds some extra jobs like typing just to earn money and be dependent. Some of his fellow working students told him that they would like to quit because it is really hard and they are pall after a long hours they spend in the class. But he told them that it is a part of the life of a college student. They have to manage their time and be affected role because it is their investment for their career in the future.He is proud that he is a college working student and advised that we need patience, time management and bullocky determination to graduate from the course we have chosen and be able to face those circumstances and trials that may come in the life of being a college working student. Veronica Rillorta, after her high school graduation, dreamed of going to college and taking up a course of her interest as the key to purpose employment. But as June 2005 drew near, she started to get worried because her parents couldnt send her to school.Her mother consoled her by saying that it would be her own choice if she wants to work and where to work. At first, Veronica worked as a waitress in a restaurant in their town. The restaurant served so many customers, that they could only eat their lunch at around 300 in the afternoon. After working for few weeks, she quit. She relaxed for a few days, but because she didnt want to be a burden to her parents, she found work as saleslady. Unfortunately, her employer cooked up some gossip about her and told her relatives that she had many boyfriends. She explained to her mother and dissuaded her from confronting her employer.Veronica blamed herself and developed self-pity. She was unhappy and felt life was dumb doing nothing but wait for new opportunity to come. One day her friend from high school who has just graduated as a working student, came for a visit together with her employer, Madame Judith. Her friend told her she had recommended her to Madame Judith as he r new working student. Veronicas parents were delighted. Thinking this was the help she had been praying for every night, she went to Solano town in Nueva Viscaya province, one week in the beginning the start of classes in June 2007.She was fortunate given the opportunity to study in her employers school, while working for her family. She got free tuition and miscellaneous expenses as well as free lodging and food. And her employer gave her a monthly allowance amounting to P800. Balancing her work and her studies was not easy for her at first, but her second parents guided and supported her. They accepted her weaknesses and trusted her. Days became months, and months became years. She encountered some problems along the way, but they hardly mattered, compared to the chance of getting an education and becoming a more responsible and productive citizen.Her goal is to finish her course, but her employer had told her that they have other plans for her after finishing her course. They mu st be the instruments of Gods love for her. They are modern-day good Samaritans to whom she owed her new life. This early she was already thinking that in order to repay God and her second parents for their kindness, she will sponsor a acquaintance program for deserving poor, young people so that they can go to college and have brighter future. She will also try to inculcate in them spiritual values and moral strength.All the things happening in our country certainly affects the youth, but it should not drive us to despair. Instead, let us take it as a challenge for us to make a difference, for the future awaits us. Being a better youth today ensures a brighter future tomorrow. Let us constantly believe in God, pray without ceasing and stick to the hope that we can achieve our goals through sheer determination. Veronica V. Rillorta, 19, is taking up a computer secretarial course at the Viscaya Institute of Computer Science in Bayom, Nueva Viscaya.Philippine Overseas Employment Aut hority report by Analiza Buendia mentions that based on statistics from 1983 to 1986, there were 632 complaints from unsettled women workers who were domestics helpers that they were maltreated by their employers and 14 causes of rapes. These figures involved only women with legal and proper documents, although there were many of them who did not want to risk of losing their jobs by reporting cases of abuses and maltreated by their employers to the authorities. Then there were also those who did not want to give worries to their families in the Philippines.It was revealed that there was already organized in London an fundamental law like commission of Filipino migrant workers(CFMW) had been helping the Filipino victims of such maltreatment and rapes other organization was organized called Kalayaan whose member were Filipino domestic migrant workers who have been victims of the above kind of slavery. In this organization, it was shown that the members help each other and give mor al support. It was revealed that the CFMW gave legal, financial and spiritual support to Filipinos overseas workers in London. accord to Buendia, the Philippine government is not doing anything about what is happening to the Filipino women abroad. In spite of overwhelming proofs of this domestic helpers slavery, there has been no determined effort to help the victims. In fact the author pointed out that government officials kept on saying that they are doing everything about the problem, but up to now no law has been passed to protect the safety and interest of Filipino domestic helpers abroad, unless something concrete is done is pointed out by Buendia.The Filipino domestic helpers only choice aside from pull out is to endure, pray and make sleep as their only escape from drudgery and cruelty as well as abuse Although some of the related literature did not directly show that the domestic Filipina helpers abroad was not studying while they worked as such, yet some of them study in their vacant times especially in the night. This could be due to the fact that these domestic helpers wanted to finish courses with foreign orientation.While the present study is concerned mostly on the problems, profile and motivations of part time working students in STI College Munoz, it has relations with those literature published in the local scene. Based on a study undertaken by the Philippine Overseas Employment Authority (POEA) Leonila Anastacio, only 49 portion of overseas workers in 1986 were women. In the first quarter of 1987, POEA data revealed that women migrant workers had outnumbered the men in Asia, Europe and the Middle East.In fact there were 40,000 Filipino now living in Great Britain in 1987 and almost 70 percent of this was women. Most of these women were college graduates and yet many of them were employed as domestic helpers, hotel chambermaid and waitresses. The young ones were still going to school to be able to finish another course which was pure Britis h in orientation. Others landed on such jobs as teaching and nursing. It was noted that according t several job office agencies in London, Filipinos were the most sought after for domestic work.The agencies attributed this development to the fact that all Filipinos spoke and understand English, hardworking, seldom complain about long hours of hardworking, patient with children, and most of all can easily adopt themselves to any situation. It was reported to the Philippine Overseas. FOREIGN A Working Students Life, a relentless work ethic, an upbeat attitude and a supportive family got her to the equitation finals. But for junior Kristin Mauks, the prize she treasured most was what she learned along the way. Sandra Cooke, Mandy Lorraine, At 10 p. . the night before the 1998 Maclay Finals, Kristin Mauks was staring through trainer Missy Clarks truck windshield at a Manhattan side street teeming with rigs, horses, and people, with Madison Square Garden looming beyond. spill worked h ard toward this chance for six years. For a moment, though, the reality was overwhelming. I was thinking, I have to unload these horses here. I have to take the tack trunks up this five-story-high ramp.

Accounting Audit: Case Study

Accounting visit Case StudyThe inventory valuation is done on cost basis, while the NRV (Net realizable value) is 10% below the cost. As per the account res publicament standards in Australia g everyplacened by the AASB, the inventory valuation is done base on the basis of lower of cost or realizable value, whichever is lower, which is as per the guidelines hardened down at a lower place the provisions of AASB 102.However, since the cost is of higher value in comparison to the realizable value, the system followed here reflects the inventory at higher value, which is not the sporty value of inventory and contravenes AASB 102. This is the just and exquisite doctrine of self-supporting attendant. In view of this, the audit opinion expressed is to the full justified. The inventory should reflect the fair value of the inventory and the cost basis does not reflect the fair value of the inventory as per acceptable account principles. Hence the system of account statement foll owed should be subjected to fair audit, and corrective measures should be interpreted for rectification. Further, the opinion expressed by the attendee should be an adverse opinion, since the business relationship systems and practices followed by the comp both contravenes the principles and concepts of accounting and the provisions as per AASB and the Corporations form, 2001 given the corporality of the information and facts reputeed by the high society and the fairness in the reporting of the pecuniary statements.The knob has entered into a real estate contract of purchasing some property and developing shopping complex, and further selling the same to an unrelated terzetto party at a profit-based (cost-plus) basis of settlement price. As the real estate marketplaces fell and the rates had dropped, the purchaser sued the client on the basis that as he relied on markets and rates forecasted by the client, he was not getting the forecasted prices in the market because of r ecessionary conditions in the market.In view of the uncontrollable market conditions resulted due to no fault of the client, the auditor opined that the client need not pay either damages as he is not nonresistant for any loss due to uncontrollable factors in the market over which client has no control. In view of this, the opinion of the auditor is just and fair. Moreover, when the transaction that has taken place between the purchaser and the client, the client is supposed to incur information about the risks such transactions are exposed to. The market risk is cover below AASB7, which deals with the confused risks arising under pecuniary transactions. In view of the above, the auditors opinion with sham to client liability for loss is fair and fully justified. However, sensitivity depth psychology has to be conducted with respect to the variable parameters and the methods followed for the sensitivity analysis. The impact of the price analysis or forecasting is studied on th e basis of the changes in these variables. In this fictitious character, as the client is not part of the final transaction pertaining to the sale after the completion of the deal, the client and its worry is not liable. The entire risk in this case is to be borne by the purchaser himself who has to bear the entire market risk. Market risks are not part of any deal between parties. Hence, the auditors opinion that the client is not liable for the damages leg on the wholey is fair and correct. Moreover, since thither is always the probability of (market) risk involved due to price fluctuations, it is the presence of market forces which could make up gone either way.The probability of loss to the client in the event of the markets f exclusivelying could not be underestimated. Hence, the opinion here of the auditor should be a disclaimer opinion (a category of Qualified opinion) since the best forecast of the estimates could go wrong and hit either side and the auditor could not be held liable for the estimation or forecasting based on market factors ( orthogonal), given the information and facts available to the auditor for forming an opinion about the companys accounting policy.(iii)In this case, thither is a small NFP or Not-for-profit organization, which crapper be characterized by a high % (completion) of total revenue enhancement and, in such a organizational framework, the inborn control degree is low. In view of this, the % completeness of revenues and the risks associated with auditing are also high. Larger the size of the NFP organization, lower the completion % of total revenue and better control over internal control and in turn, lower the risks associated withAs the degree of internal controls is low, the auditors assertion of poor audit evidence and lack of control over the revenue completeness is correct and fair. Hence, the opinion issued by the auditor is one of disclaimer pillow slip in view of the limited scope or horizon and the limitat ions of the auditor in terms of the audit evidence provided or made available to the auditor to give the fair and self-sufficing opinion and the materiality of the information given. So there is a limitation of scope of the auditors examination.(iv)The company is follows the accounting policy of not disclosing the directors fees in its financial reports.Since the disclosure of directors fees is mandatory as per Corporations Act, 2001, (Australian corporation and securities legislation, 2001), the assertion and opinion of the auditor with regard to the materiality or otherwise of the fees does not hold well. The Materiality arises when it affects (i) decision making with regard to resource allocation (ii) accountability of counseling. The billet of materiality is covered under AASB 1031 of the Australian Accounting Standards Board. Since as per the Govt. of Australias guidelines issued with respect to disclosure of directors fees is mandatory, non- meekness with the same or non-di sclosure may lead to penalties for non- respectfulness on the part of the management and the auditors of the violating company. Hence, in view of contravention and non-compliance with the acceptable financial reporting policies, the auditor needs to give a qualified report.(v)The management of the company estimates the provision for corky debts at $550000. The audit arrives at the fair and reasonable estimate at 655000. The management of the company has refused to accept the figures of estimated given by the company for it would reduce the ne profit to the extent of $105000. Bad and doubtful debts are classified into recoverable and irrecoverable debts. Under the accounting norms for bad debts as per the Corporations Act, 2001, the irrecoverable debts are scripted off. The recoverable debts are those which are likely to be recovered and provision in respect of which is make in the financial statements of the year. Provision for Doubtful debts is under Section 237 of the Corporation s Act, 2001 and AASB 124. In the Income Statement, the provision for doubtful debts is shown as a loss, while in the Balance Sheet, the provision is reduced from the Trade debtors as Net Debtors and is shown under current liability on its own (Current liabilities and provisions). Audit of accounting estimation follows the procedure collection of audit evidence, ascertaining and assessing the reasonability or otherwise of the accounting estimates, revising and revolution the estimates, and revaluationing the subsequent events. As the materiality factor is involved in the accounting for the estimated figure of provision for doubtful debts, the report would not give a fair view of the financial report for the period and hence the auditor should give an adverse report indicating that the accounts do not reflect fairness in its state of affairs and financial position.(vi)In the case, the company has cash balances maintained in a exotic bank account situated in a foreign country or lo cation.In this case, since there is no substantial audit evidence to enable the auditor to form an unbiased, independent opinion, the auditor can barely give a natural, qualified (limited scope) opinion on the reasonable grounds of his best professional expert judgment and experience, which may even be based on reasonable assumptions born out of facts available. Since the materiality figure is given, and the cash balance in the foreign account is just close to that figure, quantitative figures of materiality in the case do not hold good. Hence, the classification by the auditor of the entire cash balance held in the foreign account in the foreign location as current asset (asset required to meet short term obligation) is fully justified and the opinion given by him would be classified as disclaimer opinion, since the opinion does only reflect the best under the given circumstances and the facts.PART- BIntroductionThe auditor gives opinion of collar types, in case of audit reports , namely, adverse, disclaimer, and qualified opinion in respect of the companys accounting norms, procedure and systems. Further, the audit of accounting estimates of the companys accounting procedure and practices would be generating modify, unentitled and qualified audit reportsExecutive SummaryUnder this report, we shall locate three annual reports from the appropriate sources mentioned in respect of three Australian companies listed in the ASX (Australian telephone line Exchange) and also available in the CQU website. In these audited reports, the auditors opinions qualified opinions, unqualified opinions, and modified opinion with a Matter of emphasis as expressed by the auditors in these reports are shown. The detailed opinions are written in respect of the three companies annual reports considered for reporting on the Audit analysis of the financial reports of companies. Finally, conclusions are displace based on the analysis of these reports.ReportNow let us discuss the various opinions expressed by the auditors in respect of the three annual reports of the companies (Refer Appendix) as underQUALIFIED OPINIONA Qualified opinion may be issued where there is a disagreement with management concerning appropriate accounting policies, a conflict between applicable financial reporting frameworks, or a limitation on the scope of the audit. A Qualified opinion can be used only when the auditor believes that the overall financial report is fairly satisfied. (Arens, at.al, 2010)I have found the following company with the Qualified Audit opinion.Gerard Lighting Group LtdGerard Lighting is a listed Australian Company in the power sector. As it is the major company in its product line, I have taken this company as an assignment subject so that the companys accounting policies and practices, a strong company in the infrastructure sector can be thoroughly studied and reviewed.The annual report of the company for course ended 2009 has been studied and the featur es of its auditors report are as underAudit of its accounting estimates of expenses (Fielder, 2010) incurred during the period. military rank and assessment of efficiency and adequacy of its processes and controlsIndependence of the external auditor has been certified and ensured despite the auditor being engaged in the non-audit professional activitiesA review of the directors forecast (historical), historical pro-forma financial statements and best estimates assumptions, based on external factors (judgmental and subjective) beyond ones control and scope, has been carried by the auditors, which is done as per the audit evidence and financial entropy available to the auditors which is insufficient for the purpose of audit, hence the auditors clearly state that this is just a review of the management activities and forecasting based on its join performance factors, not a complete full-fledged audit. Hence there is no opinion made by the auditors on the audit report in view of insuf ficient audit evidence with the auditor as per information provided by the company for the purpose of audit which indicates that the auditor does not undertake any responsibility and the auditors opinion is known as disclaimer opinion, (Arens, et. al, 2010) a classification of qualified opinion, having insufficient audit evidence to form unbiased, clear opinion.The independent external auditor KPMG of Gerard Lighting Group Ltd has expressed their satisfaction over the financial report prepared and presented by the board of directors. The auditors have assessed and verified the statement of comp income of the group, change in equity and statement of cash flow on date of year ending as well as the summary of all the significant accounting policies that has been followed by the company and the notes presented by the company. The auditors have found that the board of directors has discharged their duties in fair way. They have ensured that company follows the appropriate policies. As a n overall view of the auditor this report is true, fair and free from any material misstatement.UNQUALIFIED OPINIONAn Unqualified opinion is the most common type of auditors report. An unqualified opinion is issued when the independent auditor believes that the companys financial statements are sound that is, the statements are free from material misstatements. This is different from a qualified opinion which is issued when the independent auditor discover something in the financial statements that is subject to major concern.Harvey Norman HoldingsThis is a leading Australian listed company in the product segments integrated retail, banking and franchise. As a company based on very sound policies, principles and practices, we have considered it for the study. The annual report of the company for the Year ended 2009 have been studied. The features of its annual report are as underThe audit of the financial position for the year has been made as per the audit procedure and carried in terms of provisions laid down under the Corporations Act, 2010 (Australian corporation and securities legislation, 2001)and the Australian Accounting Standards Board.The independence of the auditor being certified and ensured despite the auditor engaged in non-audit professional activities.The compliance with the standards and opinion about the fairness of the financial position by the auditor.Given the sufficiency of audit evidence and financial information, the audit carried represents a full and fair position of the financial standing of the company, in the opinion of the auditor with regard to the auditors report.This is an unqualified report expressed with regard to the unbiased independent opinion of the auditor on the financial position of the company.Finally, the auditor gives an unconditional, unqualified opinion based on data made available for forming an independent opinion and has classified the reports as unqualified reportsThe Independent auditor Ernst and Young of Ha rvey Norman Holdings have found that the financial report for the year ending 30 June 2009 has been satisfactory under various rules and have expressed an unqualified opinion on the report. The auditors have found enough audit evidences from various judgments and procedures that the financial report prepared and presented by the management is true. As a whole the auditors has expressed their opinion that this financial report is true, fair and free from any material misstatements and has been prepared by complying with all the applicable rules and laws of land.MODIFIED OPINIONAn Unqualified audit report with an emphasis of matter is appropriate for an audit with satisfactory results and a financial report that is fairly presented, entirely where the auditor is required to provide additional information (Arens, et. al, 2010)The company with Modified opinion with an emphasis of matterAXA Asia Pacific holdingsThis is a major listed Australian company in the financial (insurance) sect or and is considered for the purpose of the study due to its key market position and sound financial practices. The annual report of the company for Year ended 2009 has been studied and following are the features of its auditors report areAudit of its accounting systems and procedures.Evaluation and assessment of sufficiency of audit evidence.Independence (Roebuuck Martinov-Bennie, 2010) of the external auditor has been certified and ensured despite the auditor being engaged in the non-audit professional activities.The auditor has expresses an unqualified report on the financial position and expressed compliance with the AASB1039 (Australian accounting standards board). (Audit of Accounting estimates issued by AARF on behalf of ASCPA ICAA AUS516, 1995)Materiality (Pflugrath, 2010) with regard to the facts and figures presented has been checked and ascertained by the auditor and their conformance with the Australian accounting standards has been ensured. The forecast data based on judgmental assumptions and the subjective decisions made by directors of the company have not been reviewed or subjected to any kind of review. Hence, this is an aspect of a modified opinion with matter of emphasis.Considering the adequacy of sufficient information for giving true position of the financial state of affairs of the company, unqualified opinion has been given in the auditors report.The auditor Price Waterhouse Cooper has expressed their satisfaction over the independence of the external auditors and the financial reports of the AXA Asia Pacific prepared by the management under the Corporations Act 2001 and Australian accounting Standards as well as International Financial Reporting Standards. The auditors has found enough auditing evidences those indicates that this financial report of AXA Asia Pacific is true and has been complied with all the ethical and regulatory norms stated under Corporation Act 2001, Australian Accounting Standards while preparing financial rep orts. The auditors have said that this report is free from any material misstatement.On overall basis the auditors have found the financial report true, fair and free of any material misstatement and has complied all the rules and laws that governs and are germane(predicate) for a corporation having business in Australia (Annual Report, 2009 AXA Asia Pacific Holdings Limited).ConclusionsWe have studied a report based on the audit opinions expressed by the auditors regarding the accounting records based on the sufficiency of the audit evidence supplied and the audit plans carried out by the auditor. In all the cases, to the extent of the information supplied, they (auditors) have made independent opinions with regard to compliance with the Accounting standards of Australia (AASB) and compliance with the Corporations Act, 2001 and have qualified their opinions to the extent of the forecast and best estimates made by the management based on their subjective judgment and perception and also made opinions with regard to the fairness of these financial reports.From the analysis and review of the above companies, we can draw the following brief inferences with regard to Qualified, Unqualified, and Modified reportsGLG Qualified opinionHRH Unqualified opinionAAPH- Modified opinion with matter of emphasis.

Evaluating The Banality Of Evil Thesis

Evaluating The Banality Of Evil ThesisThe word ugly-minded exists in many cultures universally around the world. The word evil was previously, on the whole, limited to religious and secular beliefs. However, although the word exists around the world, the meaning of evil is non collective. jam Waller (200212) argues that part of the reason for this is because the word has been overused. Waller explains that people replace wrong or shocking with the term evil. Waller notes two types of evil human evil and natural evil. rude(a) evil occurs due(p) to natural processes of changes and is not due to human closeness. An example is an earthquake topicing in loss of lives. Human evil occurs as a result of conscious intentions and decisions made by humans.Introduction to Arendt and the bookThe origin of the term the platitude of evil is the caption from the American philosopher, Hannah Arendts book published in 1963 called Eichmann in Jerusalem A Report on the Banality of Evil. In 1961 , Arendt was present at the Adolf Eichmann trial in Jerusalem whilst regulateing as a newsman for The New Yorker newspaper. She held an interest in the trial as she wished to understand what led an so-so(predicate) person to construct involved in the mass murder of Judaic citizens during the Holocaust. Arendt examines the actual trial and other issues related to the trial such as the character of Eichmann, nature of evil and she also wrote a considerable amount regarding the flaws of the trial. Arendt express the trial is show trial where the trial was just a formality as Eichmann was already convicted. Arendt mentions with come forth the book that Eichmann was not appropriately defended nor was he allowed able access to his lawyer. Eichmann was hanged on May 31, 1962 after being found guilty by the Israeli courts on fifteen counts of crime against the Jewish people and humanity. approximately BONEvil takes place due to excessive preoccupiedness by those who are not evil as a nature. Eichmann did not possess the ability to ph unrivalled independently wherefore he did not question the moral activities of the state (Arendt, 1961). Eichmanns weakness was that he was extremely shallow and indeed he was unable to suppose from another individuals gazepoint. Due to this, he was unable to understand that by following Nazi orders, he became involved in the bloodbath which ultimately led to his final stage sentence.Eichmann strived for a work promotion and therefore, Arendt summarised that there were no motives at all.Clarke suggests that Arendt planned to contrast with Kants notion of radical evil and to suggest Eichmanns as a thoughtless individual with no satanic or other shockingly evil aims. Arendts study of the Eichmann trial assured her that Eichmann was ordinary and that his old-hatity was apparent in his thoughtlessness.The contrive the banality of evil is mentioned once in the book and this is during the last chapter of the book. Arendt did n ot elaborate on what she meant by the phrase scarce readers can understand what she meant due to hints throughout the book. The banality of evil thesis is the notion that ordinary people redact barbaric acts without realisation of what they are doing.About (thoughtlessness)However, it is clear from Arendts report of Eichmann that he had knowledge, and that he was able to rationalise and showed willpower. Eichmann would face difficulties in common genial situations if he did not possess these senses. Due to no kn deliver difficulties in victimization his judgement to will and reason, Eichmann had success in the Third Reich.There is theoretical implication in the claim that Eichmann did not think. This is indeed a fundamental chemical element of her analysis of the threats of modern nuance. Arendt intendd that Eichmann was an extreme illustration of the risks of thoughtlessness. Arendt argued that thoughtlessness was a common feature of this time period and she therefore proposes , that it is important to think what we are doing (Arendt, 1958 5).Arendt deemed the psychological science of thinking, willing and judging as independent components and supports Hume with the view that reasoning alone cannot make for the willing (Arendt, 1978 70).Arendt commonly treated thought and action as furcate components which were a key to understanding her political beliefs. Arendt explained that judging is simply reflecting on thoughts and viewing situations to create judgements but this does not tell you how to act. (Arendt, 1978 58). agree to Arendt, although action is ever so social and collective, it is the will which is the most unique of all the human capabilities. The will is what presents the foundation for characterisation of the person. This characterisation caused by the will then creates problems for the concept of freedom. According to Arendt, freedom without any barriers is frightening (Arendt, 1978 195-6).Support for BONHistorian Dick de Mildts review sup ported the banality of evil thesis. De Mildt studied individuals on trial for say involvement with the Nazis. He explained that the individuals he studied were not killers by conviction but somewhat killers by terms.Eichmann was unable to view the consequences of his decisions. It appeared that he could only understand that he was doing his job. During the trial Eichmann asserted that he simply sat in his office and completed his work, Ich sass am Schreibtisch und machte meine Sachen (Papadatos, 1964 29).Carnahan and McFarland (2007) note that there is a general understand, that evil only prevails because frequent and honest human beings become fiends when they are in egregious situations particularly, when their judgment is sabotaged by compliance to a more authoritative mass. This view is epitomised in the notion of the banality of evil thesis.Lozowick (2002) notes the banality of evil thesis has become a lasting aspect of understanding in the West, and is therefore a gist of what occurs in the present society.At the same time that Eichmann was appearing in court for his crimes, Stanley Milgram (1963, 1974) was carrying out his studies on obedience. In his study, normal and psychologically stable men participated in a false memory test, as the role of teachers. These men were willing to administer electric jolts of increasing level to another person, who acted as learner, whenever the latter answered incorrectly. Every single participant was ready to deliver powerful tremors of 300 volts. Sixty-five per cent complied with all the experimenters requirements, distributing shocks of the highest voltage at 450 volts. Milgrams conclusion therefore supports Arendts argument that ordinary individuals can be responsible for harmful acts, but also, his reasoning reflected hers too. Milgram explained that when people are faced by authoritative individuals, they surrender tariff for their actions to those in charge. Critics state that the interpretations from Ar endt and Milgram are merely coincidental but further evidence suggests otherwise. Blass (2004) noted that Milgram worked without any influence from previous theories during his 1963 study.Further support comes from the correction of psychology in the form of the Stanford Prison try. This experiment was conducted by Philip Zimbardo in 1973. In this study, participants were randomly allocated to the role of a prisoner or a prison guard. The aim was to monitor the group interactions which developed over a two weeks period.The study had many intricate details, but the main point that is of relevance for this quiz is that the guards embraced their positions with violence and therefore the study was discontinued after six days. There were increased fears about the safety of the prisoners, who were restricted by the guards to a continuous round of mockery, deprivation, and ill-treatment.As with Milgrams work, the influence of Zimbardos ideas has also been strengthened by their correl ation with supports from other academic fields. An example is, Brownings (1992) review of the actions of Reserve Police Battalion (RPB) 101 amongst 1942 and 1943. Members of the RPB would travel around Poland and gather the groups of people targeted by the Final Solution- predominantly Jews. The people was responsible for the murder of at least 38,000 Jews (Browning, 1992).Browning emphasises that the members were not ultra nor anti-Semite who were certain that their action was not obligatory. Browning agrees with Milgram that these ordinary mens moral judgement suspended after entering an agentic state.Browning agrees with Zimbardo that this happened without leadership. Browning uses the Stanford Prison Experiment to suggest that the situation in Poland in the 1940s was adequate to turn ordinary people into mass murderers (Browning, 1992 168).Against BONPsychologists and medical analysts who examined Eichmann had formerly maintained that he was a man obsessed with a dangerous a nd insatiable urge to kill who had a dangerous and perverted personality (Arendt, 1963 21)According to Arendt, Eichmann was merely ignorant of his own evilness. He believed he had neither murdered anyone himself, nor had he instructed anyone to be murdered. Arendt also believed that Eichmann seemed alarmingly normal. Ardent explained that Eichmann was not a serial killer whose intentions were evil but that he was determined to stringently follow rules and obey orders. According to the Israeli investigators who interviewed him, Eichmann showed no dislike for the Jewish people. Although he ordered the death of many, Eichmann did not tone of voice emotionally involved in the incident. Arendt (1963) notes that Eichmann killed people instinctively and obediently. Ardent noted the fact that Eichmann had lost his ability to make moral decisions. Due to a heating with perfecting the practical aspects of the holocaust (e.g. organising vehicles to carry the Jews), Eichmann and his colleague s had no understanding that what they were doing was immoral.Michael Selzer (1977) is an American researcher who sent images drawn by Eichmann to six psychologists. Their job was to analyse the images victimisation personality tests, such as the Bender-Gestalt and the House-Person-Tree Tests. The psychologists were made aware of the age, sex and the importance of the person who drew the pictures. The majority of the psychologists concluded that the pass on had a violent and a psychoneurotic personality. Once the psychologists were presented with the name of the person who drew the images, Selzer concluded that the psychologists were not surprised to learn that his name was Adolf Eichmann. Thomas Litwack (1977), however, criticised the study as the researchers may have been aware who they were evaluated. Litwack explained that as Michael Selzer, a renowned psychologist was in charge of the tests, the psychologists who were examining the images may have guessed that the subject may be a figure who is well-known. Furthermore, as a psychometric test was required, the subject may be mentally unstable or may have committed something inhumane. These hints may have led the psychologists to guess that the subject is Adolf Eichmann. Stephen Whitfield (1981) notes that the results would have been more plausible if the psychologists chose Eichmanns drawing from a selection of other subjects, who may also have also committed atrocities or be alleged to be psychologically unstable. Nevertheless the psychological tests did not create a relationship between his destructiveness and the intolerance towards Jewish people, which the prosecutor ascribed to him (Whitfield., 1981).To challenge the notion that Eichmann was not banal, Cesarani (2004) observes that Arendt only attended the first few days of Eichmanns trial in 1963, in which he gave a statement. Cesarani argues that Eichmann used this opportunity to weaken the claims made by the prosecution team that Eichmann was an evil extremist, thereof he purposely appeared ordinary and dull. Due to an previous(predicate) departure from the trial, Arendt did not witness the evidence from victims who indicated that Eichmann was anything but a banal member of the government.Vetlesen (2005 5) claims that by suggesting that Eichmann was thoughtless, Arendt only believed his portrayal of himself in court.A thorough inspection of evidence from the past also approves the negative image of Eichmann.Haslam (2007 618) points out that Eichmanns views changed after becoming more involved with the Nazi movement. Above all, his views on how to deal with the Jewish people changed from one of leaving the country voluntarily to one of implementing and organising transportation to the death camps. Haslam argues that Eichmann had more involvement in the deaths of many, instead of merely following orders that is, Eichmann developed new ways to carry out deportations, to such an end that he was appraised and acknowledged by h is superiors. Haslam provides evidence that on an occasion, Eichmann was involved in a conflict with his superior (by the name of Himmler) due to Himmler adopting a more peace-loving strategy to the one recommended by Eichmann. Haslam concludes that Eichmann was aware of his actions and in court displayed no repentance not remorse as he was not banal.Rees (1997) notes that the orders issue by superiors in the Nazi movement were vague, in terms of what was expected. thence, Eichmann had to use his imagination to impress the Fhrer. This explanation is supported by Vetlesen (2005) who reviewed evidence showing that Nazi members were consciously aware of what they were doing, believed in the cause and once the orders were followed, celebrations were held. Vetlesen provides an example inSchutzstaffeln (SS) officers ensuring each member was involved in the ethnic-cleansing at least once therefore administrators working in offices were also involved in the crimes.In this way, previous v iews of Eichmann, the banality of evil and the holocaust are challenged with evidence suggesting that these incidents are not normal and do not occur due to thoughtlessness. Rather Haslam points out that sheer determination and planning is needed. Further support discrediting the banality of evil is from Lozowick, (2002 279) who states that, Eichamnn and his fellow bureaucrats worked sternly and thought hard, over a lengthy period of time, over how they would carry out their crimes.Goldhagen (1996) questions Brownings (1992) attempts to make the Reserve Police Battalion (RPB) 101 appear banal. Goldhagen (1996 168) categorises battalion members into three groups enthusiastic killers, shooters and ghetto clearers and refusers and evaders. Goldhagen notes that the enthusiastic killers were actively looking for ways to receive more involvement in their tasks.Although their acts are not entirely due to the civilisation and group contexts in which they took place, neither Hitlers agents, members of the battalion, Milgrams participants, nor Zimbardos guards became insensitive machines. Therefore, the true shock is not that those involved in the holocaust were unaware of the nature of what they were doing. It is actually that they genuinely believe what they are doing is right. Rees (1977) argues that their actions occurred not due to a mechanical compliance but due to ingenious and fanatical reasons.By arguing that Nazi criminals were not banal, subject matter that there are attempts to disregard Milgrams research on obedience. It is unclear whether the participants in Milgrams obedience and Zimbardos prison study entered in an agentic state due to the presence of an self-confidence. This explanation does not explain why the participants in Milgram study experienced chronic doubts and showed conflicts in their moral judgement as a result of their role as a teacher.Self-categorization conjecture states that what people learn about particular groups, before decidin g to join them, leads them to understand more about themselves. Turner Oakes (1986) use this theory to explain that groups play a role in transforming its members by changing the personality of their members and the way they express particular moods. Therefore when members behave according to group norms, they are less likely to speak out and express their true beliefs. Therefore Eichmann held authoritarian views before being involved with the Nazis but as involvement increased, his views became extreme and to a different depth.However, it is not enough for effective tyrants to be more violent, they need to hold a certain degree of social influence so that individuals holding similar but less radical views do not attempt to interfere or oppose them.As social circumstance change, individuals who were insignificant previously, begin to be seen as symbolising group values. This leads them to take a position where they order other group members on what is right and what (Turner, 1987). From this, they become leaders who achieve the authority to manipulate activities through their control over others (Turner, 2005). Moreover, leaders do not just take advantage of the transformed social context they actively try to change the social context in order to suit their needs (Reicher et al., 2005).This demonstrates the expansion and the success of the Nazis. Nazi members in the early days made various attempts to weaken the Weimar Republic and to create a civil unrest. Later, they were also able to claim power by providing a solution to a problem created by them. The Nazi regime offered authoritarian solutions promising that such solutions would bring back traditional german values. As Nazism was sure as the way forward, the political system and the legislative system changed according the Nazism requirements.Ardent initially attempted to explain the banality of evil through the concept of radical evil this was the highest form of evil. She believed that radical evil wa s the reason for concentration camps the victims were treated as valueless not as human beings. review of ZimbardoThe key feature from Zimbardos study was that, the acts of aggression by the guards occurred, as a consequence of constantly dressing in the attire of a guard and delivering the authority which is intrinsic to this job. (Haney et al., 1973 62) note that people do not essentially need the pressure of strong leaders (as Milgram previously stated) in order to stop using their sense of moral judgement and commit atrocities. Alessandra Stanley (2006) agreed with Haney et al. because the participants in the Stanford Prison Experiment were instructed to play the role of a guard not to be abusive. Therefore by being abusive, the participants conformed to their own ideas of how a prison guard should behave and of how to hold authority.Similar criticisms have been made of Zimbardos study. It was found that Zimbardo instructed the guards that the prisoners must sense fear and must be under constant surveillance. By doing so, Zimbardo gave ideas to his guards on how he would like them to torment the prisoners. This does not show Zimbardo as a neutral experimenter (Haslam, 2007 620).Carnahan and McFarlands (2007) conducted a study to understand which types of people are attracted to tyrannical groups. They studied the Stanford Prison Experiment and noted that those participants who volunteered to participate in this study were not necessarily ordinary individuals. These individuals tended to be aggressive and egotistical by nature, than the individuals who volunteered for controlled and safer experiments.This explanation fits in with Vetlesens (2005) understanding that the individuals who were drawn to the Nazism or similar extremist groups do so as they feel a connection with the groups principles and believe this will give them an identity. Vetlesen also highlights the importance of tactical issues and career enhancement when analysing individuals who were li nked with the Nazis. This explains why doctors and engineers were amongst the Nazi members as they believed it gave them unlimited opportunities to follow their aspirations. Hence he argues that for organised evil to work there needs to be a mergence between individual and institutional factors to work towards a similar goal.Radical EvilArendt argues that radical evil is perpetrated through a three step process. Firstly, all of the individuals legal right are taken away. Concentrations camps fulfilled these criteria as the inmates held there were not recognised as individuals who hold legal rights. The ability to make moral judgements is the second criteria, which is also taken away. As the person lacks a moral self, he is unable to choose good over bad. The final step to the radicalisation process is spontaneity. According to Arendt the concentration camps depicts how human spontaneity can be destabilised by the occurrence of dictatorship.ConclusionArendt suggests that evil is no t limited to callous individuals.Cesarani (2004) notes that although on one hand there was nothing from Eichmanns life before the Nazi, which could suggest his reasons for committing crimes, but he was nevertheless different. It was his personal background which attracted him to Nazism the more involved he became, the more callous his actions were. According to Cesarani this meant he had more role in the Nazis than Arendt understands he was involved on a creative dictatorial level which demands deeper level of thinking.Looking at tyrarny and group kinetics it can be argued that evil can appear banal in these situations. However, the developments of the groups and their motives are a complex process. Therefore, Haslam argues that the normalisation of evil is not banal.The phrase banality of evil is left to interpretation due to a lack of clarity by Arendt. This has rendered the phrase open to interpretation and attacks by critic. This theory has instilled the view that every human is capable of committing evil. This means that those who commit evil acts are not different from normal human beings. From Arendts work, it is possible to understand that ordinary individuals can commit evil acts depending on the correct circumstances. From this insight it is learnt that the ability to commit evil lies in everyone. However, it does not explain how so people commit evil.Browning (1992) thus assumes that as the members of Reserve Police Battalion 101 were capable to commit mass murders all other men are also capable to do this under the right circumstances. This theory has powerful and convincing support from multiple disciples (eg., Haney et al., 1973 Zimbaro et al., 1973 Milgram, 1963).To understand the Banality of evil thesis, its important to acknowledge that when humans are banal it does not mean that they are simple. As previous examples (e.g. Milgram Zimbardo) have demonstrated, humans do not act decidedly and mechanically. For those who do act in an evil way, they are consciously aware and are involved in a moral conflict.

Bowlbys Attachment Theory: Applications in Social Work

Bowlbys Attachment Theory Applications in Social WorkDescribe and Evaluate Attachment Theory and Assess Its Value for Social Work.Attachment scheme, pioneered by John Bowlby, holds that an individuals delirious and interpersonal growth throughout life can be dumb, and is ultimately shaped by and rooted in, a system of hamper deportments they form and infixedize during a critical period in early life.According to Bowlby, fixing behavior in children arises out of an innate, instinctual take away for security and stability. (Bowlby, 1969) Though a child can form multiple accompaniments, there is usually one immemorial pick up they place at the reach of their hierarchy. This is usually the childs mother. But there is nonhing intrinsic about the maternal relationship per se that establishes its primacy over other attachment relationships. It is precisely that mothers be often the approximately sensitive and responsive angel dusts on a consistent infrastructure over the longest period of measure.There are alpha quantitative and qualitative distinctions Bowlby draws to properly describe the attachment relationship. The qualitative distinction has to do with the nature of caregiving. Children form attachments found upon the sensitivity and responsiveness of an adults reaction to attachment behaviours. Hence, an adult who feeds a child but who is at the same time insensitive or unresponsive will be a less likely candidate for attachment than an adult who does not feed them but remains sensitive and responsive in their interactions with the child.Even with the qualitative conditions met, the attachment relationship is still gived upon their consistent application over an extended period of time. It is not enough to be responsive and sensitive as a caregiver in one instance or another. Healthy attachment relationships are formed with these qualitative conditions properly met over time. The primary attachment figure is usually the most consistent an d continually present person who interacts with the child. Furthermore, this quantitative distinction appears to be the more significant of the two in forming attachment relationships because the neglect of appropriate caregiver responsiveness has been shown not to sever or invalidate the attachment relationship, but to result in unhealthy and even pathological attachment behaviours. (Ainsworth, 1985)So the invite for security and stability on the part of the infant results in attachment behaviours directed most commonly at a parent, usually the mother, who becomes their primary attachment figure. The nature of these behaviours is determined by how the primary attachment figure responds to them. Thus, the attachment relationship reflects the interaction mingled with infant need and enate solvent.One of the most readily identifiable attachment behaviours is proximity seeking, where the child responds to distressful or frightening stimulus by seeking out their primary attachment figure. It is this security that the infants instinctual behaviour is designed to achieve. The role of this security is critical for the formation of a psychological stability that allows proper evolution to occur. Separation (or the threat of separation) from the caregiver, or inappropriate caregiver responses to attachment behaviour, can result in alarm and anxiety which arrest the development of the child as they seek to reestablish the security that allows them to naturally develop.Bowlby identifies the time period of six months to two years of get on with as a critical stage where most of the basic attachments, and after which, the fundamental internalizations of an internal working model are formed. During this time infants and toddlers perplex to display attachment behaviours that spawn relationships with caregivers which will form the basis for how they interact and relate to the rest of the world.Bowlby describes the internal working model, which develops after the sensi tivity period, as a basis of understanding against which the child relates and responds to everything from the endure and analysis of emotions to the formation and understanding of human relationships and interactions. The internal working model is not irrevocably fixed during the critical period, but it is most heavily and ab initio castd there. Hence the developmental importance, and impact, of this period on the child is of huge significance to their healthy growth and future well- cosmos.Whereas Bowlbys model views attachments as the building blocks of an internal working model that continues to develop throughout the childs life, it does not delve deeply into the role of security created by attachment behaviours, and the various kinds of behaviour that can follow from various parental responses.Here, Mary Ainsworths addition to attachment surmise is similarly pioneering. Ainsworth identifies the role of the primary attachment figure as a secure base from which the child is free to explore. (Ainsworth et al., 1978) This exploration is a natural part of the childs development and will occur unequivocally according to the given factors present in the personality and makeup of each child.Such exploration occurs, however, under the conditions of healthy attachment. To identify variant types of attachments, Ainsworth conducted an empirical learning known as the strange situation which yielded three initial classifications of attachment behaviour secure, resistant, avoidant. Later studies following up on this work added a twenty-five percent disorganized, usually resulting from abusive situations or mentally unsound parental response. Together, these four categories form the commonly accepted classifications of attachment behaviour within the child/caregiver relationship in attachment theory.In the strange situation scan, a mother entered a room with her child. After they were left alone and the child began vie with toys a stranger entered the room and began talking with the mother, hence approached the child with a toy. The mother left as the stranger engaged the child, then returned. The child was then left alone after which the stranger, then the mother successively returned. Finally, the stranger left and the mother and child were alone together in the room again.The study looked at how the children responded to the presence and absence of their mother and a stranger, in different variations, and how they explored the room and engaged the toys. Securely attached infants explored the room eon remaining alive(predicate) of their attachment figures location. They were alarmed by their mothers departure from the room and comforted by her return. They were also more comfortable and unforced to engage the stranger in the presence of their mother, and more comfortable with the strangers interaction with their mother absent than those not securely attached. Avoidant insecurely-attached children showed little response upon their mo thers departure or return while resistant insecurely-attached children displayed extreme distress upon their mothers departure and resistance upon reunion, as if the need for the caregiver had been recognized but not accompanied by a feeling of security in accepting their comforting gestures, possibly due to ill-matched parental sensitivity and responsiveness to the childs needs.Here it is clear that the consistency of parental availability and the manner of parental response are place in determining the foundational framework of how children react to their environment and interact with others.We see with Bowlby and Ainsworth the development of a model focused on the earliest stages of interpersonal and emotional development which not only identifies the correlative impact upon the well-being of children in later life, but provides a framework for understanding the causal factors involved in different types of identified behaviours.This is a particularly useful tool in the compas s of complaisant work where myriad factors often complicate the view of how silk hat to impact a childs welfare. (Howe et al., 1999) Understanding the developmental aspects that inform healthy behaviour and growth is an primary(prenominal) tool in confronting many of the challenges liner social workers today.This is evident in the first example of Howe et al.s Attachment Theory, Child Maltreatment, and Family Support A Practice and Assessment Model. His first example is of a woman, Melanie, who was named by a demanding, abusive, and mentally-unsound mother, who was sexually abused by her father regularly (He died of a heart-attack the evening after he had intercourse with her at the age of fourteen), and who has three children. Her oldest son, Peter, age 7, has exhibited violent behaviour toward other children, demonstrated actions of theft, arson, cruelty toward animals, and has no friends. Her second son, age 3, is quiet and she is unsure about her ability to raise her infant daughter.Howe describes how a developmental perspective based on peoples sometime(prenominal) and present socio-emotional experiences, particularly within close relationships, offers a mightily insight into human personality, styles of caregiving and the character of interpersonal life. (Howe et al., 1999, p.3) It is this insight that enables an understanding of root causes amidst the fog of developmental complexity that plays into the challenges facing social workers. With attachment theory as a tool, sifting through the fog of factors that form a persons makeup and identifying the appropriate solution is not an impossible task.Attachment theory provides grounds for a developmental understanding of individuals. As such(prenominal) it is a huge tool for social workers bound by increasing regulations and legalities. For children living in residential homes, the theory can enable an acute understanding of their development in unique situations, as well as create helpful guidelines for parents to entertain healthy development of their children. It also enables a reliable assessment of whether or not a child may be in danger, whether parental practices are contributing to the continuing maladjustment of the child, and whether or not it is appropriate to leave them in their current care.Howe et al. also mention attachment theory can help nurture parents make sense of children who seem intent on rejecting the love offered by their new family. (Howe et al., 1999, p.4) Understanding the developmental links between the growth of individuals (or lack thereof) and past attachment relationships is a tool useful to virtually every part of social work.In the face of such a powerful tool based on theory, however, there are always literary criticisms. Much like Bowlbys criticism of the psychoanalytic theories that dominated the conversation prior to attachment theory (as being too preoccupied with childrens psychology in their world of fantasy), psychoanalytic criticisms of attachment theory stress its preoccupation with attachment realities as myopic. (Steele H, Steele M, 1998) (Cassidy, 1998) Other criticisms, such as Maureen Miners Back to the Basics in Attachment to God Revisiting Theory in Light of Theology, points to the lack of attention to concepts of God during the development of the theories of attachment. There has been little attention paid to ways in which God might be different from human attachment figures most obviously, that God is not a physical being whose form and response to human beings can be observed. (Miner, 2007)An anthropocentric treatment of God has resulted in a dismissal of theological realities for many people, particularly as it relates to reliance upon and attachments to God. The problem is compounded by the collective inability of individuals to include God in the empirical investigations of attachment theory. carry to this the fact that a majority of people in the world, and indeed many millions in Western coun tries, and we see the foundations for the instructive power of attachment theory to begin to show cracks. Miner concludes, however, that the lack of empirical investigation does not preclude attachment theory from accounting for God. Rather, a rigorous theological dialogue in the development of psychological theories of attachment to God opens the door to possibilities of study between theologians and psychologists as they investigate how secure (and insecure) attachment relationships with God might operate. (Miner, 2007)The impact of this criticism on social work is significant as it relates to individuals who may have attachment relationships with concepts of God. However, the explanatory power of attachments that do not involve such concepts do not appear in danger. Miners criticism is, in effect, a humbling check on the would-be comprehensive aspirations of attachment theories explanatory power in the field of social work. Taking this criticism into account is imperative in kee ping the theory, and social work based upon it, honest.Another important point of concern is the cross-cultural application of attachment theory. In a pluralistic western society, the cross-cultural implications of factoring in attachment theory to social work are very real. While the general consensus is that attachment theory is fundamentally valid across cultures, those analyses suffer from a magnification of Miners criticism that a theological conversation is absent, particularly in countries and cultures far more religious and centered on concepts of the divine than the secular West.A coarse deal of research has been done in different cultures on attachment theory and attachment theorists Prior, Glaser and Kingsley find that Commencing with Ainsworths findings in Uganda and Baltimore, US, studies followed in many different cultures, all of which found attachment theory to be applicable across cultures. (Prior et al., 2006, p.81) Ijzendoorn and Sagi state after exhaustive resea rch the universal validity of attachment theory appears to be confirmed in cross-cultural research. (Cassidy et al., 1999, p.730)The absence of a theological conversation in Miners criticism is focused on a Trinitarian conception of God from a Christian point of view. The UKs significant Islamic populations only add to the relevance of this criticism. In fact, it can be argued that while Christians exhibit an institutionalized tolerance for secular institutions and concepts (Render unto Caesar), no such allowances will be forthcoming among Islamics. Add to this the factors of discrimination and unequal opportunity that challenge Muslim populations in the West and you see a significant stumbling block for social workers in this kind of environment. It may indeed be unfair to subject Muslims to the analysis that they are avoidant or resistant insecurely attached. The possibilities of a theological conversation may be bleak as well.Interestingly enough, this does not negate attachmen t theories relevance or importance in social work. Rather, it serves as an important refinement for its use. For example, Susanne Bennet and Loretta Vitals Saks identify its application between students and field instructors in the field of social work. A logical extension of Bowlbys original hypothesis is that attachment theory and research can provide a lens for conceptualizing the field supervisor-student supervisee relationship. Specifically, knowledge of internal working models of attachment can increase understanding of the educational process and the dynamics of supervision. (Bennet Saks, 2006)The idea of the secure base forms the foundation of how supervisors ought to manage student growth and education as they explore social work and encounter challenges. Of course, the development of such a relationship would quest empirical study, evaluation and development on its own, and the authors caution about the limits of attachment theory as an explanatory tool, but conclude tha t With this warning in mind, attachment theory can enhance an understanding of the supervisory relationship, without the supervisor becoming a parent or therapist to the student, because all adults have internalized models of attachment that influence their relational style, regardless of context. The expectation is that, in an attachment-based approach to supervision, field instructors will find clarity regarding the ideal supervisory relationship and guidance when problems arise. Likewise, when students feel understood in a secure relationship, they will find that supervision offers a safe environment for learning, facilitating their exploration and professional growth. (Bennet Saks, 2006)Attachment theory does indeed reach at some fundamental truth at the heart of human development. The truth is, however, that the temptation to run away with it gives rise to the danger of reductionism. In a field as complex and important as social work, the application of theories with such pow erful explanatory power is cautioned by careful use and consideration. The field of social work is also an important area of research into the application of attachment theory where attachment theorists themselves may find mutual benefit as well. As long as the disciplines continue independently, however, many interesting developments may be missed. A coordinated approach is not likely any time soon, but stands as a hopeful possibility for the future with incalculable benefits.

Psychological Egoism :: Psychology Selfishness Selfish Egoism essays

Psychological EgoismPsychological egoism is a reflex that every person has to orientthemselves toward their own welfare. Through this, it follows that every one ofhis (or her) voluntary actions is several(prenominal) good to himself-importance. If someone gives awaythe last piece of bread to someone else, it is because they want to look like a bump person. Due to the fact that they would give away the last piece of bread.Human nature is completely and exclusively egoistic. People are entirelyselfish and devoid of any genuine feelings of sympathy, benevolence, orsociability. They are always thinking of themselves in everything they do.Each individual is preoccupied exclusively with the gratification ofpersonal desires (felicity or happiness).Ones achiever in maintaining acontinuous flow of gratification is the means of ones happiness.The object of the voluntary acts of every man is some good to himself.Whenever man renounces his recompense it is both in consideration for some rig htreciprocally transferred to himself, or for some other good he hopes for fromthe outcome. This presents us with the old saying Do unto others as you wouldwant them to do unto you.Social organization originates out of self interest. All society is forgain, or for glory. It is not like we think it isfor love of our fellows.Instead it is for self preservation. It is a sort of social contract. In a stateof nature we are at war with each other and life is solitary, poor, nasty,brutish, and short. In a natural state individuals are in equal powers.Voluntary collective organization is the most effective way for individuals toutilize their powers.Man should be allowed the right to use all means or actions to preservehimself. For every man is desirous of what is good to him, and shuns what isevil, but chiefly the chiefest of natural evil, which is death. The right tobear arms.In conclusion, I would like to say that?Psychological Egoism-- This is the claim that humans by nature aremotivated only by self-interest . Any act, no matter how altruistic it mightseem, is actually motivated by some selfish desire of the agent (e.g., desirefor reward, avoidance of guilt, personal happiness). This is a descriptive claimabout human nature. Since the claim is universal--all acts are motivated by selfinterest--it could be proven false by a single counterexample (Weston, observe 11).It will be difficult to find an action that the psychological egoistwill acknowledge as purely altruistic, however. There is almost always somebenefit to ourselves in any action we choose.

Custom Written Term Papers: The Numerous Themes in Othello :: Othello essays

The Numerous Themes in Othello The Shakespearean tragedy Othello contains a number of themes their relative importance and priority is debated by literary critics. In this essay let us examine the various themes and determine which are dominant and which subordinate. A. C. Bradley, in his book of literary criticism, Shakespearean Tragedy, describes the theme of sexual jealousy in Othello In the second place, there is no subject more exciting than sexual jealousy rising to the pitch of passion and there can hardly be any spectacle at once so engrossing and so painful as that of a great nature suffering the torment of this passion, and driven by it to a crime which is also a hideous blunder. . . . But jealousy, and especially sexual jealousy, brings with it a sense of shame and humiliation. For this reason it is generally hidden if we distinguish it we ourselves are ashamed and turn our eyes away and when it is not hidden it commonly stirs contempt as well as pity. Nor is this al l. Such jealousy as Othellos converts humane nature into chaos, and liberates the beast in man and it does this in relation to one of the most intense and also the most ideal of human feelings. (169) In the essay Wit and Witchcraft an Approach to Othello Robert B. Heilman discusses the ancients instinctive reaction to the love-theme of the play Before coming directly to the forming of the love-theme that differentiates Othello from other Shakespeare plays that put on the same theme, I turn arbitrarily to Iago to inspect a distinguishing mark of his of which the relevance to thematic form in the play will appear a little later. When Iago with unperceived scoffing reminds Roderigo, who is drawn with merciless attraction to the unreachable Desdemona, that love effects an unwonted nobility in men, he states a school of thought which he knows is true but in which he may not believe. Ennoblement by love is a real possibility in men, but Iago has to gull it with bitterness and to try to undermine it. (333-34) The theme of hate is the theme on which the play opens. Lily B. Campbell in Shakespeares Tragic Heroes indicates this hate in the opening outlook It is then on a theme of hate that the play opens. It is a hate of inveterate anger.