Traditional Education And Online Education - 926 Words

Which Is Batter, Online or Traditional Education Imagine that someone studies and has a neighbor in the same age. They study in together until high school. Someone continues to go to university but his neighbor decides to stay at home. They finally graduate and discover that his neighbor also graduate. Here will be there a lot of the questions beginning revolve in his head. How does his neighbor graduate and not go to school? The answer is an easy. His neighbor benefited from technology in education. This is technology that called online education or sometimes called E-learning where technology is no longer confined to certain areas. Traditional education and online education are two ways to receive an education. Traditional education is the oldest means of learning but online education has evolved and spread among the general public. It becomes an easy way to receive education and breaks the routine of traditional education. Although some people prefer study of the traditional way of education, online education has important advan tages that these people have probably not considered. Until now, many people believe that when their children attend a class in school, they will learn punctuality. They argue that their children when they spend a lot of time in school, it will be useful for them. Many people like to stick to the habits that arise as teaching traditional methods and not convinced modern methods that they used in education, trying to instill concepts in theirShow MoreRelatedTraditional Education Vs. Online Education1026 Words   |  5 Pages1101 29 October 2015 Traditional Education vs. Online Education Nowadays, education is becoming one of the fundamental things in a human lifetime; most people are trying to achieve a higher education. As technology develops considerably, it has bearings on every area of our life, even in the way of education. The development of technology has a large impact on education. Before this progression of technology, the education system was only traditional. Currently, the education system has been changedRead MoreOnline Education vs Traditional Education1666 Words   |  7 PagesOnline Education vs. Traditional Education Nowadays, with the technology furtherance and the increased use of the internet, online education has gained significant acceptance and popularity all over the world. Not too long ago, online education offered no competition to traditional education .Today, with more choices being offered online, traditional education is now facing a number of challenges in every level. This has as a result, the competition between those two educational programs, havingRead MoreOnline Education Vs Traditional Education1657 Words   |  7 Pagesbeing online learning. Which is the better option: traditional or online classes? Online education has become more and more popular with a â€Å"3.9% increase in the number of [online] education students† (2015) and â€Å"5.8 million students enrolled in online courses in the fall of 2014† (2015). When we look at the nuts and bolts of a traditional classroom setting compared to an online classroom setting, it becomes clear that online classes are the way to go. Not only do the many benefits of online learningRead MoreOnline Education Vs Traditional Education840 Words   |  4 PagesOnline education provides an individual with much more flexibility than the traditional education. Students that take online courses are provided with the facility to work along with carrying on their studies. Many students with great potential are not able to continue their studies just because they are not able to afford the fee and other expenses associated with education. Online education brings students back to the world of academia by providing them with flexible schedules. The students canRead MoreOnline Education Vs Traditional Education1390 Words   |  6 PagesOnline Education Vs Traditional Education In the present world, there are a lot of options for a student to choose for his education. Each and every student learning technique are different and learn differently and in today’s world of increasing technology, the question will be whether to offer classes or take up classes online, but rather how to implement them effectively and efficiently. Hence a student must have to weigh a huge list of pros and cons before they choose one of the two optionsRead MoreOnline Education Vs Traditional Education1068 Words   |  5 PagesOn-Line Education versus Traditional Education Introduction/Thesis Online education has rapidly become a popular alternative to traditional education, due to the flexible nature of the courses and also the fact that the online learning environment may not require additional expenses. However, some people find traditional learning to be more advantageous than online learning. The traditional learning environment provides some people with more support throughout their scholastic career. When lookingRead MoreOnline Education Versus Traditional Education1196 Words   |  5 PagesOnline Education versus Traditional Education Many students have a difficult time choosing between online education and traditional education. Both styles of education offer advantages and disadvantages to the student. There are many things to consider when making this life altering decision, such as, cost, convenience, time, social interaction, and technology. This information is meant to inform prospective students looking to further their education of the pros and cons of both online educationRead MoreOnline Education Vs. Traditional Education1221 Words   |  5 PagesBenefits of Online Education Factions and supporters of online education express many advantages of online education compared to old-style classroom instruction. First, enrollment options are offered to each student to study online for most degree plans, with a flexible enrollment option and from any location, free from a competitive student classroom environment (Frame et al., 2015). Second, online education provides the student the option to work their assignments from home or any location atRead MoreOnline vs Traditional Education930 Words   |  4 PagesOnline versus traditional education There seems to be a new type of education out there for people instead of traditional education. The type of education I am talking about is online education. You may be wondering what I mean by an online education is and how you learn with it. This compare and contrast essay will talk about the pro’s and cons of each of the types of education and why I prefer to do online education versus doing a traditional education. Throughout this paper I will be discussingRead MoreOnline vs. Traditional Education1096 Words   |  5 PagesOnline vs. Traditional Education Have you ever had the opportunity to take online classes? Have you even heard of online classes? If you haven’t, you are missing out on a great opportunity. Online education is rapidly becoming a popular alternative to traditional education. It is offering more flexibility for students and providing individuals with better opportunities for postsecondary education. Even though traditional education has been the only form of education for hundreds of years

Dongson Culture Bronze Age in Southeast Asia

Dongson culture (sometimes spelled Dong Son, and translated as East Mountain) is the name given to a loose confederation of societies who lived in northern Vietnam likely between 600 BC-AD 200. The Dongson were late bronze/early iron age metallurgists, and their cities and villages were located in the deltas of the Hong, Ma and Ca rivers of northern Vietnam: as of 2010, more than 70 sites had been discovered in a variety of environmental contexts. The Dongson culture was first recognized in the late 19th century during Western-led excavations of the cemetery and settlement of the type site of Dongson. The culture is best known for Dong Son drums: distinctive, giant ceremonial bronze drums lavishly decorated with ritual scenes and depictions of warriors. These drums have been found throughout southeast Asia. Chronology One of the debates still swirling in the literature about the Dong Son is the chronology. Direct dates on objects and sites are rare: many organic materials were recovered from wetland regions and conventional radiocarbon dates have proven elusive. Exactly when and how bronze-working arrived in southeast Asia is still a matter of fierce debate. Nevertheless, cultural phases have been identified, if the dates are in question. Dong Khoi/Dongson Culture (latest phase): type 1 bronze drums, daggers with garlic-bulb shaped handles, armor, bowls, containers. (probably 600 BC-AD 200, but some scholars suggest a start as early as 1000 BC)Go Mun Period: more bronze, socketed spears, fishhooks, bronze strings, axes and scythes, few stone tools; pottery with everted rimsDong Dau Period: new elements include better developed bronze working, pottery is thick and heavy, with combed decorations of geometric patternsPhung Nguyen Period (earliest): stone tool technology, axes, trapezoidal or rectangular adzes, chisels, knives, points, and ornaments; wheel-thrown pots, fine, thin-walled, polished, dark rose to light rose or brown. Decorations are geometric; some minor amounts of bronze working (perhaps as early as 1600 BC) Material Culture What is clear from their material culture, Dongson people split their food economies between fishing, hunting, and farming. Their material culture included agricultural tools such as socketed and boot-shaped axes, spades and hoes; hunting tools such as tanged and plain arrow-heads; fishing tools such as grooved net sinkers and socketed spearheads; and weapons such as daggers. Spindle whorls and clothing decoration attest to textile production; and personal ornamentation includes miniature bells, bracelets, belt hooks, and buckles. Drums, decorated weapons, and personal ornamentation were made with bronze: iron was the choice for utilitarian tools and weapons without decoration. Bronze and iron forges have been identified within a handful of Dongson communities. Bucket-shaped ceramic pots called situlae were decorated with geometric zoned incised or combed patterns. Living Dongson Dongson houses were set on stilts with thatched roofs. Grave deposits include a few bronze weapons, drums, bells, spittoons, situlae, and daggers. A handful of larger communities such as Co Loa contained fortifications, and there is some evidence for social differentiation (ranking) among the house sizes and in the artifacts buried with individuals. Scholars are split on whether Dongson was a state-level society with control over what is now northern Vietnam or a loose confederation of villages that shared cultural material and practices. If a state society was formed, the driving force may have been the need for water control of the Red River delta region. Boat Burials The importance of sea-going to Dongson society is made clear by the presence of a handful of boat-burials, graves that use segments of canoes as coffins. At Dong Xa, a research team (Bellwood et al.) discovered a  largely  preserved burial which used a 2.3-meter (7.5-foot) long segment of a canoe. The body, wrapped carefully in several layers of a shroud of ramie (Boehmeria  sp)  textile, was placed in the canoe segment, with the head at the open end and feet in the intact stern or bow. A Dong Son cord-marked pot as placed next to the head; a small flanged cup made of red lacquered wood called a beggars cup was found inside the pot, similar to one dated 150 BC at Yen Bac. Two bulkheads were placed at the open end. The person buried was an adult aged 35-40, indeterminate sex. Two  Han dynasty  coins minted from 118 BC-220 AD were placed within the  burial  and parallels to  Western  Han tomb at  Mawangdui  at Hunan, China ca. 100 BC: Bellwood and colleagues dated the Dong Xa boat burial as ca. 20-30 BC. A second boat-burial was identified at Yen Bac.  Looters  discovered this burial and removed an adult body, but a few bones of a  6- to 9-month-old  child were found during professional excavations along with a few textiles and bronze artifacts.  A third  burial at Viet Khe (although not a real boat burial, the coffin was built from the planks of a boat) was probably dated between the 5th or 4th centuries BC. Characteristics of the boat architecture included dowels, mortises, tenons, rabbeted plank edges, and a locked mortise-and-tenon idea which may have been a borrowed concept from traders or trading networks from the Mediterranean via routes through India to Vietnam early in the first century BC. Debates and Theoretical Disputes Two major debates exist in the literature about Dongson culture. The  first (touched on above) has to do with when and how bronze-working came into Southeast Asia. The other has to do with the drums: were the drums an invention of Vietnamese Dongson culture or that of the Chinese mainland? This second debate appears to be the result of  the early  western influence and southeast Asia trying to shake that off. Archaeological research on Dongson drums took place beginning in the late 19th century and until the 1950s it was nearly exclusively the province of westerners, particularly Austrian archaeologist Franz Heger. Then after that, Vietnamese and Chinese scholars concentrated on them, and in the 1970s and 1980s, an emphasis on geographic and ethnic origins arose. Vietnamese scholars said the first bronze drum was invented in the Red and Black River valleys of northern Vietnam by the Lac Viet, and then spread to other parts of southeast Asia and southern China. Chinese archaeologists said that the Pu in southern China made the first bronze drum in Yunnan, and the technique was simply adopted by the Vietnamese.   Sources Ballard C, Bradley R, Myhre LN, and Wilson M. 2004.  The ship as  a symbol  in the prehistory of Scandinavia and Southeast Asia.  World Archaeology  35(3):385-403Bellwood P, Cameron J, Van Viet N, and Van Liem B. 2007.  Ancient Boats, Boat Timbers, and Locked Mortise-and-Tenon Joints from Bronze/Iron-Age Northern Vietnam.  International Journal of Nautical Archaeology  36(1):2-20.Chinh HX, and Tien BV. 1980.  The Dongson Culture and Cultural Centers in the Metal Age in Vietnam.  Asian Perspectives  23(1):55-65.Han X. 1998.  The present echoes of the ancient bronze drums: Nationalism and archaeology in modern Vietnam and China.  Explorations  2(2):27-46.Han X. 2004.  Who Invented the Bronze Drum? Nationalism, Politics, and a Sino-Vietnamese Archaeological Debate of the 1970s and 1980s.  Asian Perspectives  43(1):7-33.Kim NC, Lai VT, and Hiep TH. 2010.  Co Loa: an investigation of Vietnams ancient capital.  Antiquity  84(326):1011-1027.Loofs-Wiss owa HHE. 1991.  Dongson Drums: Instruments of shamanism or regalia?  Arts Asiatiques  46(1):39-49.Matsumura H, Cuong NL, Thuy NK, and Anezaki T. 2001.  Dental Morphology of the Early Hoabinian, the Neolithic Da But and the Metal Age Dong Son Civilized Peoples in Vietnam.  Zeitschrift fà ¼r Morphologie und Anthropologie  83(1):59-73.OHarrow S. 1979. From Co-Loa to the Trung sisters revolt: Viet-Nam as the Chinese found it.  Asian Perspectives  22(2):140-163.Solheim WG. 1988.  A Brief History of the Dongson Concept.  Asian Perspectives  28(1):23-30.Tan HV. 1984.  Prehistoric Pottery in Viet Nam And its Relationships with Southeast Asia.  Asian Perspectives  26(1):135-146.Tessitore J. 1988.  View from the East Mountain: An Examination of the Relationship between the Dong Son and Lake Tien Civilizations in the First Millennium B.C.  Asian Perspectives  28(1):31-44.Yao A. 2010.  Recent Developments in the Archaeology of Southwestern China.  Journal of Archaeological Research  18(3):203-239.

106 Animals With Unusual Group Names

Leave it to the animal kingdom to bring us some unusual and fun-to-say names for certain animal groups. While it may be easy to think of all animals in terms of herds and packs, its so much more fun to learn the true group names for some of your favorite animals. Whether its an unkindness of ravens or a cete of badgers, the animal kingdom is rich with clever and creative names for groupings of animals. From a wake of buzzards to a leap of lizards, explore the following odd and awesome animal group names throughout the rest of the article, categorized alphabetically by the animals mentioned and used in fun sentences that I hope tells a compelling narrative of exploring over 100 unique names of groups of animals. From a Rookery of Albatrosses to a Murder of Crows The etymology of why we call groups of animals a particular noun truly derives from humans instinctive nature to categorize and compartmentalize identifiers in their brain. For this reason, collective nouns were created to describe particular animal groups. That way, even without the identifying noun of the animal itself, when referring to collective nouns like a shrewdness roaming the jungle, one can safely assume the speaker is talking about a group of apes. Did you know a group of albatross was called a rookery or a group of alligators called a congregation or that baboons travel in troops while badgers travel in cetes and bats in cauldrons? Its best to be wary when a sloth of bears comes lumbering through the woods, which may occur as a sedge of American bitterns, a chain of bobolinks, a bellowing of bullfinches or a wake of buzzards circle overhead. Hunters may take bloodhounds out in a sute, but a clowder or pounce of cats or kindle or litter of kittens wouldnt be quite right for the job. Still, while roaming through the obstinacy of buffalo, one might notice an army of caterpillars, or more rarely a coalition of cheetahs somewhere on the open plains. Be careful not to step on a quiver of cobras, the resulting scream may set a gulp of cormorants or a cover of coots, or worse yet a murder or horde of crows to flight.   From a Pack of Dogs to a Leash of Foxes Dogs can either be identified as a litter of puppies, a pack of wild dogs, or a cowardice of curs while donkeys travel in groups known as paces. In terms of flying creatures, dotterels travel in trips, turtle doves in pityings, ducks swim in groups called rafts but fly in formations called flocks, while groups of eagles are proudly referred to as convocations. You wont want to miss a parade of elephants or a gang of elk roaming around, and a mob of emus and a business of ferrets are not quite as frightening as they sound. A cloud of grasshoppers, though, truly is terrifying, but you can take solace in that a tribe of goats will likely eat an entire cloud if given the chance. Some names, like a charm of finches, a tower of giraffes, a prickle of porcupines and a stand of flamingos make sense just because of the creature groups they name — finches are charming, giraffes do tower, porcupines do prickle and flamingos typically stand on one leg! However, Ive never seen a leash on a fox, but a group of foxes is called a leash. From a Band of Gorillas to a Parliament of Owls Groups of gorillas are known as bands, which bazars of guillemots or confusions of guinea fowls would certainly enjoy if only they played instruments! Bloats of hippopotamus or cackles of hyenas could bask by the watering hole while a shadow of jaguars, an ambush of tigers, a troop of kangaroos and a party of jays watch from the bushes! Elsewhere in the jungle, a conspiracy of lemurs leisurely hangs amongst the vines as a leap of leopards (or lizards, as the term fits both) and a pride of lions circle the group below. Meanwhile, a mischief of mice and labor of moles fights for control over a hollowed out tree stump they both want to call home while a barrel of monkeys hoots and holler at a passing barren of mules. In the category of flight, lapwings travel in deceits, larks in exaltations, mallards in sords, magpies in tidings or gulps, martins in richnesses, nightingales in watches and owls in parliaments. A pandemonium of parrots or a covey of partridges may also take part in a gathering of birds, while ostentations of peacocks may want to stand apart from the crowds. From a Rookery of Penguins to a Zeal of Zebras Penguins travel in groups called colonies, musters, parcels or rookeries — depending on the type of penguin — while otters travel in romps and jellyfish in smacks. Elsewhere underwater, a pod of porpoises, a fever of stingrays, a shiver of sharks, and a run of salmon frolick beneath the surface.   In the air, ravens travel in kindnesses, snipes in walks, sparrows in hosts, starlings in murmurations, and storks in musterings. Groups of swans are called bevies while groups of trush are called mutations. Turkeys travel in gangs (watch out) and vultures circle in kettles. Waterfowls travel in knobs but wildfowls travel in plumps and woodpeckers descend on trees in groups called descents. On land, a coterie of prairie dogs pops up on an unsuspecting nest of rabbits, a gaze of raccoons, a scurry of squirrels and a building of rooks. A rhumba of rattlesnakes shake their tails as a crash of rhinoceroses and a congress of salamanders pass too close, and a cluster of spiders hide in response.  A mud pit full of pigs can be referred to as a passel or a sounder while polecats specifically travel in chines. Whales travel in pods and wolves travel in packs while groups of wombats are called wisdoms and groups of zebras called zeals.

Raising A Healthier Generation Of Children - 1369 Words

In 2010 the lives of students in over 100,000 schools in the United States changed quite dramatically (What). The beloved junk food in the vending machines, high calorie lunches, and sugary drinks sold at schools were forcibly removed. Through the Healthy, Hunger-Free Kids Act, the United States Department of Agriculture (USDA) made the first major changes in school meals in 15 years (School). Although the initial reaction from students has been quite negative, this program is beneficial to schools and will fulfill its goal in raising a healthier generation of children (School). The National School Lunch Program was established under the National School Lunch Act signed by President Truman in 1946 (National). Schools involved in the lunch program receive cash subsidies and USDA foods from the USDA for each meal they serve. Only if their meals meet the federal requirement, will the school receive the money. The lunches provided are nutritionally balanced and low-cost or free. Today, o ver 31 million students receive meals through this lunch program (What). The Healthy, Hunger-Free Kids Act was put in place to improve the already existing school meal requirements and promote better nutrition. The opponents to the Healthy, Hunger-Free Kids Act are usually students who are angry about the loss of their junk food. With this being a large factor, students who pay for full price lunches declined by about 10% in 2013, the lowest rate in over a decade (Harrington). The GovernmentShow MoreRelatedRaising the Retirement Age Essay1462 Words   |  6 PagesThe idea of raising the retirement age because of social security concerns is a thought that many did not even consider when social security first started in 1935. As more and more baby boomers are becoming retirement age and can draw social security, less people are paying into the system which will bankrupt or significantly lessen the amount of social security benefits a retiree can draw. The average life expectancy ha s risen significantly since Social Security first started. Raising the age ofRead MoreChildhood Obesity : We Look Around Us And At Our Youth1139 Words   |  5 PagesChildhood Obesity As we look around us and at our youth we need to become informed of what our children are consuming on a daily basis. The statistics are beginning to acquire attention and they are leading our nation’s future down an unhealthy spiral. The finger pointing games will continue until both consumers and producers come to terms which are promoting healthier eating choices and maintaining daily exercise. Without both of these in our children’s lives, our nation is intentionally settingRead MoreThe Future of Responsibility Essay example1137 Words   |  5 Pagesare children. â€Å"Childhood obesity has reached epidemic proportions. Worldwide, approximately 22 million children under 5 years of age are overweight.† (854-855) says Pediatric Cardiologist and obesity expert Albert P. Rocchini, M.D, of the University of Pittsburg. This alarming fact proposes important questions to the parents of children. What have they done to the children of the future? Is it the deceptive marketing practices done by fast food companies or are we simply giving our children incorrectRead MoreEmotions, Knowledge, And Movement : Obesity1004 Words   |  5 Pages and Movement: Obesity Can Be Prevented How?   In the United States there is an increasing number of citizens with growing numbers on the scale. I was in middle school when my weight transformed from fluctuating a little too high, to consistently raising without pause. I was diagnosed with a disorder at the age of twelve that kept my body from being able to clot my blood. Even the smallest injuries became causes of great concern. Before the diagnosis I had a hateful relationship with exercise dueRead MoreShould the Social Security Age Requirement be Raised?1570 Words   |  6 Pagesmedication and surgery. Living with their children in a single home after they are no longer able to work. Their children having their parents are a burn on them after they have so fought so hard to gain their own independence. Social security is a very conversational topic because of old people having a large influence on the American politics. Social security has developed over time and has remained a very important policy in the United States. Rais ing Social Security has been a delicate processRead MorePopulation Control Essay842 Words   |  4 PagesPopulation Control The population problem has no technical solution; it requires a fundamental extension in morality. -Garrett Hardin The prediction that spawned a generation of alarmist has now in turned on its head. But the prospect of an emptier planet is creating its own set of problems. -Ben J Wattenberg The realization of the worlds population crisis is creating new and disturbing ideas by many people to solve our over population problem. Many ideas are beingRead MoreHealth Risks Of The United States1524 Words   |  7 Pagesseveral generations and is no longer limited to adults. The rise in obesity and malnutrition has resulted in children suffering from diseases that were once considered â€Å"adult† diseases. Many children are dying sooner then expected, and this generation of children is projected to â€Å"be the first generation of children who live shorter lives than their parents.† A lack of exercise or physical activity and poor nutrition are amongst the leading causes of premature death in the current generations resultingRead MoreObesity : Obesity And Obesity1190 Words   |  5 Pages Problem statement is obesity: What could be done to reduce childhood obesity rates in Mississippi? Background: Childhood obesity is a serious problem that puts children at high risk of developing other related health issues. Obesity can lead to cardiovascular diseases, type-2 diabetes, high blood pressure, asthma, sleep disorders, low self-steam, negative body image, and depression. In the United States, more than half of Americans are obese where Mississippi has the third highest rates ofRead MoreThe Working Mother : Case Study1598 Words   |  7 Pagesbesides working outside the home also perform duties at home in raising their children. The term working mother has changed over time as generations have changed and the world itself had changed. For decades, the stay-at-home mother has been a recognized phenomenon. The stay-at ­ home mother has often stayed out of the labor force to raise her children while her husband worked full time to support the family. As women with children joined the labor force in greater numbers throughout the mid-20thRead MoreAn Obesity Epidemic1511 Words   |  6 PagesObesity is a tragic case that many people face today. Children especially face obesity at a young age due to many cases. Children are more likely face obesity if their parents, for example, eat fast food or processed goods. However, is the school lunch program a hu ge factor into children’s obesity? Schools can either provide only healthy foods or allow unhealthy options. In some cases, going healthy means they go into debt, or they can choose to allow unhealthy options and generate revenue. Schools

At the Candle Light Free Essays

At the candle light I declare after all there is no enjoyment like reading! How much sooner one tires of a thing than of a book! — When I have a house of my own, I shall be miserable if I have not an excellent library. † ? Jane Austen, Pride and Prejudice In a world that believes ignorance is bliss, true knowledge can only be earned by reading. The more you read the more lives you live. We will write a custom essay sample on At the Candle Light or any similar topic only for you Order Now Discovering the diverse palette of culture, gaining an insight into what matters in the real, mature world is of far greater use than spending a life time in mediocrity without a chance of a better, more in depth expression of your thoughts. Books have the gift to heal wounds, to sooth troubled minds, to make us dream and hope. When we are alone, books are our best friends; they entertain us in our spare moments. Good novels, books on poetry and short stories, give great enjoyment. At times we become so absorbed in our books that we forget even our important engagements. Loneliness stops being a burden for a reader. It was the English author Bacon who said that reading makes a ‘full man’. No one can question the truth of this saying, but it is the reading of good books alone which bestows upon us the maximum benefit. Of course, all books enrich our vocabulary, all of them make us wonder about, drifting from our daily routine into the vast universe of words written on a piece of paper at one point in history, but only those well written can capture our full attention and make us question the way we see life on its own. Every person is different, we all digest different kinds of literature, but if we are capable of reading in between the lines we develop the most important quality human beings can possess, wisdom. Because people tend to criticise, to be mean and inconsiderate and to be inpatient they forget that all of us are at one point in our life teachers for the others. A book will wait patiently on a shelf full of dust until the moment comes when we decide to devour its knowledge. Once it is read, the mind will arrange the information received in the big puzzle called experience. We feel all of a sudden capable of moving mountains using only our intellect. If I were to summarise the importance which books play in my life I would use a famous quote of Charles William Eliot: â€Å"Books are the quietest and most constant of friends; they are the most accessible and wisest of counsellors, and the most patient of teachers. † How to cite At the Candle Light, Essay examples

The Balance Sheet of the Company Warehouse

Questions: You ,the auditor, attended the inventory count (stocktake ) of your client Smith Equipment and observed the following during the count : 1. Warehouse staff counted specific areas of the stock as determined by the warehouse supervisor ; staff members ,including the warehouse supervisor , were allocated their own area to count on their own. 2. Several blank sheets of paper were issued to each member of staff doing the counting. 3. Staff were instructed to write down the stock description and number counted . 4. Staff were told to write the stock quantities in pencil on the sheets to ensure errors can be corrected . 5. Any staff that completed a section early were allocated to another area to help out one of the other staff . 6. The supervisor collected all sheets at the end of the count to finalise the stock count . Required : Identify the weaknesses in the stocktake procedures above and identify how they could be improved. Question 2 You , the auditor , have spent 5 years as an au ditor . In this time you have come across numerous errors in performing bank reconciliations . The following are some of these errors: 1. An unreconciled item of $340 was on the final bank reconciliation of the client and was deemed by the client to be immaterial. 2. Two deposits totalling $4070 relating to accounts receivable were collected on 3July ( 30 June year end) but recorded as cash receipts on 30 June. 3. An amount from an associate company of $40,000 was banked 2 days before the end of the year in the clients bank account and then paid back 1 week after the end of the year . 4. A cheque for $6,000 was omitted from the outstanding cheque list on the bank reconciliation at 30 June . It cleared the bank on the 14 August . 5. A bank transfer of $20,000 was included as a deposit in transit at 30 June in the accounting records. Required : (a) What control should be implemented to reduce the likelihood of each of the above? (b) What is an audit procedure to detect or prevent eac h of the above? Question 3 The following is an extract from a working paper containing the results of the tests of controls in the accounts payable area: Test Result Conclusion Selected a number of supplier invoices and checked that the pricing and discounts have been reviewed and authorised by the purchasing manager Six out of 50 invoices tested had not been authorised .Incorrect discounts were recorded for these invoices.A follow up of the four incorrect invoices did not not highlight a pattern or specific reason for the errors. Accepted as the errors in the discounts claimed were immaterial. Required: (a) Identify the key assertion addressed by the test procedure . (b) Provide an explanation as to why the conclusion reached is appropriate or inappropriate. (c) Outline the key control procedure that you believe needs to be performed. Answer 1. While audit of the balance sheet of the company there are few items those needs to be looked and audited with better applied analytical and substantive procedures of the same. The responsibility of Inventory control lies with the manager of the warehouse of the location. The Manager must ensure that the staff members who are involved in stocktaking must aware of the established procedure which needs to be followed in stock taking. He is responsible for proper co-ordination between the staff member and also have the responsibility to complete the stock audit. However, it is duty of the auditor to visit the stocktaking site to determine the effectiveness of the stock taking. The slow moving inventory in a company. There are many cash dealings which get interrupted due to delay in stock being converted back into cash. The main intension and objective of Stocktaking is as follows: a) To verify the accuracy of stock b) The Stock valuation as stated in the financial statement must be supported by the physical verification of stock. c) To verify the weakness in the control and custody of stock. d) To disclose the possibility of Stock, theft or loss.(Smith 2013) In the given case auditor has attended the stock taking of Smith Equipment and certain discrepancies has been found by them which is described as follows: SI.No. Weakness Improvement Recommendation 1. Warehouse Staff Counted specific area of the warehouse for physical verification However, it is duty of the Warehouse manager to check all the area has been covered and no area has been left and physical verification of every item has been done properly 2. Issuance of blank sheet to each member of staff doing the count Instead of Issuing blank sheet to the stocktaking staff stock take scanner should be allocated to stock taker which will be used by them in stock taking along with the stock taking instruction. This brings better internal control and chances of error and loosing blank sheet is also low. 3. Staff Were Instructed to Write down the stock description and number counted Instead of giving this type of Instructor stock scanner as stated above should be given to each staff so that there is less chances of error and it will bring more accuracy. However, there is certain more recommendation which helps smith Equipment in better stock undertaking. This is as follows: 1. Before starting Stock date all the possible area and the product must be identified. 2. Meeting must be held with the staff member who will help in stock taking to ensure that they should know exactly what they have to do and how to do. 3. Any Question or confusion of the Staff member must be resolved and any suggestion which helps in better stock taking must be implemented. 4. Whenever any discrepancies noticed the same product must be recount for reconfirming the said discrepancies. 5. All the staff member engaged in the stock take must be properly guided by the stores manager during stock taking. 6. Stock Scanner must be provided to every staff member for better and more accurate stock taking. 7. Any obsolete , damaged or expired product which has been noticed during the physical verification must be reported. 8. Stores Manager must ensure that the obsolete material must be removed from the store and proper recording has been done. 9. Physical verification report should be made and it need to be submitted to the external auditor. 10. Before submitting the report to the External Auditor report must be discussed internally with the management so that there will be less changes of error.(Jacob october, 2012) 2. Control over the bank reconciliation ensures that all the cash transaction has been properly recorded in the books of accounts for a given period of time. Bank reconciliation also ensures the accuracy of the Financial Statement. However to ensure less changes of error in the Bank reconciliation one should implement the following procedure to reduce the chance of Error. This are described as follows: 1) Even a small amount of un reconciled items create a doubt in the mind of the auditor regarding the accuracy of accounts and existence of fraud in the company. In the given situation Item of $340 remain un reconciled which are treated by the as immaterial. 2) To reduce the chances of incorrect recording of account receivable, client should ensures that the entire credit voucher must be signed along with the supporting and then entry will be done in accounting system. 3) The Company may adopt the policy not to deposit the associate company money in own account in order to reduce complexity. 4) The omission of certain items from Bank reconciliation is serious issues. This even creates doubt about the correctness of bank reconciliation. In order to reduce such type of situation, the client may increase the frequency of reconciliation in order to ensure correct reconciliation process. 5) Recording of bank transfer as deposit is also an serious issue, this shows that accounting clerk is completely irresponsible and he must be warned that if the same continue, then he may be fired from the company.(Team n.d.) b) Audit procedure to detect and prevent each of the above case is as follows; 1) Auditor should compare the bank cancellation date with bank reconciliation. 2) Bank Confirmation should be taken from each bank with whom the client transit. 3. a) Key Assertion Addressed by the Test Procedure is as follows: i) Authorization of Purchase Manager in the Invoices is not taken seriously by the client. It may lead to fraud Error. As per the Test conducted by the auditor more than 10% of the invoices were not authorized which shows lack of effectiveness and Internal control in the company. ii) Incorrect Discount was also noted. This may be intentional or un- intentional. It might be possible that the billing personnel may give incorrect discount and it has been also noted that the bill in which incorrect discount was given was not sent for authorization. iii) However, the incorrect discount given was not in some pattern. This means that the discount given was not due to system fault or change in discount policy. The company should ask the billing personnel reason for such error, though the amount of discount given is immaterial but it shows lack of control in the organization. b) The Conclusion reached by the Client is not appropriate as it lacks control in the organization. Better policy is to identify the reasons for such mistake that why such error has been occurred whether the error is un-intentional or due to some fraud. With increase in volume of work in the organization, there is more chances that the error will also increase and more unnecessary discount will be given to the customer which results to financial loss of the company..(James n.d.) c) The Key Control procedure that need to be performed by the company is as follows: 1. If the company has manual billing system then that need to be computerized. 2. Discount for each and every item needs to be properly updated in the system and the same should be properly checked. 3. Dual checking of invoice should be done for some time once the invoice is generated from the system and second at the cash counter by the cash personnel. Bibiliograpy General, OOA 2015, Office of Auditor General, https://audit.wa.gov.au/reports-and-publications/reports/across-government-benchmarking-audits/timely-payment-invoices/. Jacob, M october, 2012, 'Stocktake of Rgional Research', p. 30. James, 'Substantive Tests of Transcation and balance', p. 60, https://novellaqalive2.mhhe.com/sites/dl/free/0074711709/90089/sample_ch10.pdf. Smith, H 2013, myob.com.au, https://myob.com.au/blog/7-steps-to-a-successful-stock-take/. Team, O, Opentution.com, https://opentuition.com/wp-content/blogs.dir/1/files/group-documents/15/1289882056-E.AuditEvidence.pdf.

ACBE free essay sample

Improvements based on Feedback 12 17. SIBS policies and Procedure rest ? 201501 SCABBED Page 2 of 12 Once printed this document is no longer a controlled document 1 . Statement of Purpose ACHEBE 00 is designed to assist students entering university to improve their approach to managing academic tasks including understanding assignments, reading and evaluating information in texts, planning and producing texts to meet specified criteria and becoming familiar with academic conventions. This includes adopting academic honesty in their approach to studies.Practices include incorporating and acknowledging ideas, using correct preferring and developing a capacity to formulate and express ideas. The unit will provide guidance in how to read critically, develop and organize facts and ideas, refer appropriately to the work of experts in the field produce wildcatters texts, and collaborate with others. Academic Literacy focus: The learning and teaching activities are designed to assist in the development of attitudes and abilities to engage a broad range of academic tasks using both individual and collaborative approaches to learning. We will write a custom essay sample on ACBE or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Key tasks include analyzing academic tasks, reading effectively and critically, developing and raising responses to assign tasks in written and oral forms, constructing, developing and organizing arguments, using ideas and evidence from other sources and demonstrating appropriate academic conventions. Disciplinary focus: The features of academic and discipline-specific solely are analyses and applied to reading and creating genres commonly required of students in assessment tasks. Furthermore, this unit examines the use of language to structure and express ideas and information in different genres used in Business and Economics. People focus: The selection of resources, assigned adding and assessment tasks investigate and analyses issues related to people or groups in contemporary Australian society that are of particular relevance to students in Business and Economics. ACHEBE 00 will be delivered by a 4 hour combined tutorial/workshop each week.Students are expected to attend weekly sessions and participate in class activities as well as complete assigned preparation activities. A feature of the unit is learning to work collaboratively and complete activities with other students. This includes completing some assessment activities in peer groups. Students will also be guided in becoming more independent and sources learners. This includes undertaking independent activities and completing tasks prior to or following the tutorial and workshop sessions.This unit is designed to support students as they apprentice into the appropriate discourses of Business and Economics by enabling them to understand and achieve standards of performance required in an academic environment. It is strongly recommended for students commencing study in programmers offered by the Faculty of Business and Economics who have obtained a Band 4 or less in HAS English (or equivalent) or less than a 7 in LILTS (or the equivalent). It is essential for students log on to the SIBS portal and ICEBOX learn page to keep up-to-date with announcements, information on assessment tasks, look for resources and review activities. . Administrative Details ACHEBE 00 counts toward course completion in the following Diploma level programs at SIBS Diploma of Business Administration ICEBOX is a required unit 0 Diploma of Commerce ? ACHEBE 00 is a requi red unit In cases where sufficient prior academic literacy studies can be established, the unit requirement may be waived. ACHEBE 00 attracts 3 credit points in Manchuria University programs. ICEBOX is completed over one semester of study. Unit Supervisor: Karen McRae Contact details: Karen. [emailprotected] News. Deed. U Consultation hours of all teaching staff will be advised in class at the beginning of the semester. Contact details will also be available on the ACHEBE O Learn page. 201501 ICEBOX Page 3 of 12 3. Pre- and Co-requisites There are no pre-/co-requisites for this unit 4. Student Workload Students are expected to attend all tutorials/workshops and complete independent preparation activities. The workload per week for this unit: a. 4 hours in-class study each week b. T least 8 hours of reading, study and preparation activities each week c. A total study load of 12 hours per week. Students who attend late or miss classes are expected to refer to and complete any tasks set up on the ACHEBE 00 learn page. Students must meet the 80% minimum attendance standard or will be deemed not to have completed sufficient coursework to complete the unit. 5. Mode of Delivery The unit is completed in one semester and tutorials/workshops are run on a weekly basis including in-class activities, integrated lectures and tutorials, independent preparation activities such as reading, summarizing, planning rafting and editing written texts; and group work, including participating in group assessment events and discussion forums. . Specialist Facilities or Resource Requirements 6. 1 SIBS is committed to providing additional Academic Assistance programs for students to maximize their opportunity to successfully complete units of study. Information is available at SIBS reception and includes: Academic Assistance Programs egger Exam Preparation, PAL (Peer Assisted Learning), Literacy Workshops, Academic Advantage (Academic Writing Skills), Innumeracy, as well as one-on-one appointment with student advisors. 6. ICEBOX students will be provided with information and support on the SIBS Student Portal and ICEBOX learn page.In addition, students will need to access library resources and on line learning tools available in the SIRS computer labs. 7. Attendance SIBS requires all students to have a satisfactory level of attendance in the scheduled course contact hours each semester for the following reasons: Attendance is linked to academic performance and to students achieving satisfactory academic progress; that is, passing at least 50% of enrolled units each semester and maintaining a minimum of 80% attendance of their scheduled course contact hours.Students may not be able to apply for special consideration or deferred examinations, lodge an application for a grade review or be eligible to sit the final examinations if they have not met the 80% attendance requirement. Attendance is recorded electronically through the SIBS Portal during each class. A student is not permitted to swap classes or to attend a class other than the one in which they are enrolled without prior permission. Students are required to attend all lectures tutorials and practical at the times shown on their timetable.This means arriving on timer including returning from areas on time and staying for the duration of the lecture, tutorial or practical. If students arrive late to class they may be asked to wait until the lecturer admits them to the room. Attendance Guidelines 1 . If a student misses 30 minutes of a lecture they will be marked absent and a note relating to the period of absence will be recorded on the roll. 2. If a student misses 15 minutes of a tutorial/practical/laboratory they will be marked absent and a note relating to the period of absence will be recorded on the roll. 3.Academic Communication units that are designated Tutorial ill follow the 30 minute ruling in No. 1 above. Page 4 of 12 4. Breaks are approximately 20 minutes in a 4 hour session and 10-15 minutes during a 3 hour session. For more information refer to Spits Attendance Policy and Course Progression policy on the Portal http://www. Sibs. News. Deed. AU/policies 8. Student Learning Outcomes ACHEBE 00 is designed to develop and apply a broad range of skills and knowledge required for undergraduate study. A special emphasis is made on the language and style conventions used in your discipline. At the end of this unit students will have developed the following skills: 1. . 3. 4. 5. 6. 7. 8. 9. Locate concepts and key ideas in a variety of genres used in business and economics. Incorporate ideas and apply concepts from disciplinary sources in assignments. Analyses the language and structure of sources. Evaluate sources and information from sources to determine their use in assignments. Academic language and style in written and/or oral texts Use of Harvard referencing systems and introducing visual data. Establish and develop an argument with logic and support Apply academic standards in assignments.Peer learning in tutorials/group assignment. Independent learning and achievement of goals. In addition to the discipline-based learning objectives, all academic programs at SIBS and Manchuria University seek to develop students core values of scholarship, ethical practice, sustainability and engagement. ACHEBE 00 initiates students into the university graduate capabilities through learning and teaching activities, modeling academic practice, designing assessments that challenge students to become critical thinkers and active participants in their independent and peer learning. . Discipline Specific Knowledge and Skills through gaining familiarity with features of language ND genres relevant to business and economics. Critical, Analytical and Integrative Thinking by selecting and evaluating texts, and by researching and incorporating evidence relevant to an assigned topic or for a specific purpose. 3. Problem Solving and Research Capability by learning to work collaboratively with peers and independently to to plan and produce inquiry based research tasks using library and industry based research resources. 4.Creative and Innovative by locating ideas and information then applying it in the production of new texts, including the synthesizing of various published r documented sources and through peer engagement, an increased capacity to develop their own voice as they discuss their ideas and interpretations. 5. Effective Communication The unit focuses on developing academic literacy through explicit instruction to read, write and speak in academic contexts. This capacity is facilitated with strategies for reading academic and professional texts, evaluating their qualities and selecting material for assessment tasks.Students also engage in class discussions, oral presentations, and are given guided instruction to produce a range Of genre including summaries, paraphrases, annotations or reviews, a presentation an essay and a report. 6. Engaged and Ethical Local and Global citizens The readings, activities and topics selected in this unit initiate students to the application of ethical and academic values as required in academic tasks. The unit draws on the ideas and principles used in Microeconomics to explore the use of economic information for decision making.In particular the unit explores the relationship between economics and social policy to understand the role of government in creating a fair society. Page 5 of 12 7. Socially and Environmentally Active and Responsible The topics selected for this unit relate to the contribution made by governments, economists and businesses to improve access to goods and services; to improve the quality of life; and to provide equitable income to individuals and demographic groups in Australian society.The key readings in the unit explore equity in relation to basic services and needs such as education, health, welfare and housing. Students must engage in ideas and information drawn from government agencies, business organizations and professional institutions and academic resources to investigate individuals or groups in society. 8. Capable Of Professional and Personal Judgment and Initiative by taking responsibility in for participation in group and peer learning tasks, for planning and managing tasks and resources and for meeting professional standards through revision and editing texts against set criteria. . Commitment to Continuous Learning by developin g research skills, critical thinking skills and by improving performance based on feedback from teachers, peers/own evaluation of performance. 10. Vocational Outcomes ACHEBE 00 provides strategies for gathering and expressing ideas and supports he vocational learning/academic skills needed in the range of business related programs offered at diploma level. 11. Unit content The following outline sets out the key focus of each weeks teaching and learning activities.Note: All sessions are interactive and require both individual and group participation. The learning and teaching strategies used in this unit are weekly integrated lectures, tutorials and collaborative workshops. In addition, students are assigned research and reading tasks. It is expected that students will participate in collaborative learning working in peer groups and participate in group and class discussion. Students are expected to complete preparation activities each week including gathering current information from the media/reading articles/creating a portfolio of independent tasks.