Ancient Greek Health Theories: Understanding the Melancholic Mean in Aristotelian Problema XXX.1 :: Philosophy Medicine

Ancient Greek Health Theories: Understanding the Melancholic Mean in Aristotelian Problema XXX.1 ABSTRACT: In ancient Greek theories of health, it was the equal balance or mixing of the humors or elements (i.e., the isonomic mean) that comprised the ideal healthy state. In the Aristotelian Problema XXX.1, however, there is a description of a form of melancholic constitution that is both 1) itself characterized as a mean, and 2) thought to lead to intellectual outstandingness. This is theoretically problematic since the melancholic constitution was by definition a constitution in which there was a natural preponderance of black bile. Thus, there appear to be two incompatible means that are descriptive of the ideal in ancient Greek medicine: the isonomic mean that underlies the ideal healthy state, and the melancholic mean that describes the melancholic who is capable of greatness. This paper attempts to understand the melancholic mean as described in Problema XXX.1 by considering the two different but related models of this mean that are suggested in the text. A reconciliation of the two somatic ideals is argued for on the basis of what else is said in the Problema, as well as ideas found in the Hippocratic work Airs, Waters, Places and other Aristotelian Problemata. Why is it that all those who have become eminent in philosophy or politics or poetry or the arts are clearly of an atrabilious temperament, and some of them to such an extent as to be affected by diseases caused by black bile, as is said to have happened to Heracles among the heroes? (Problemata XXX.1 953a10-14) (1) So begins the Aristotelian Problema XXX.1. Why indeed! The atrabilious temperament or melancholia is, according to Aristotle, a natural disposition in which there is a preponderance of black bile over the other humours. The healthy somatic ideal, however, was conceived by Greek medical theorists as the equality of the humours, either with respect to their quantity or their relative strengths (quality); disease was by definition an excess of one of the humours or elements. If the ideal state with respect to the humours was equality or isonomic proportion, but "all those who have become eminent in philosophy or politics or poetry or the arts..." be melancholics, then which state is the ideal — health or melancholia? The explicit association of melancholia with genius is found for the first time in this Problema. The author was working within a long tradition that linked the ideal state with a mean.

Critical Analysis of Golding’s Use of Tone in Lord Of The Flies :: Free Essay Writer

Critical Analysis of Golding’s Use of Tone in Lord Of The Flies When viewing the atrocities of today's world on television, the starving children, the wars, the injustices, one cannot help but think that evil is rampant in this day and age. However, people in society must be aware that evil is not an external force embodied in a society but resides within each person. Man has both good qualities and faults. He must come to control these faults in order to be a good person. In the novel Lord of the Flies, William Golding deals with this same evil which exists in all of his characters. With his mastery of such literary tools as structure, syntax, diction and imagery, The author creates a cheerless, sardonic tone to convey his own views of the nature of man and man’s role within society. The use of diction is powerful, with the gripping use of words and description. Golding creates tension and reinforces his theme and tone with the use of specific words. Many are connotative and therefore create a story abundant in meaning and symbolism. Golding uses colors such as pink to symbolize particular things such as innocence, as shown in the piglets and the island. The word yellow makes the reader think of the sun, enlightenment and Ralph; the words black and red bring to mind evil, blood and Jack. With the use of words the author also creates the novel's own private symbols that are key to the tone. The conch comes to symbolize authority, democracy and order. Upon the mentioning Piggy's glasses, images of insight and reason come to mind. With this highly connotative language, Golding creates many contrasts as well to convey his underlying theme. He compares the dazzling beach's "pink granite" [Page 12], green feathered palm trees and endless sand [Page 10] to the "darkness of the forest", full of "broken trunks", "cables of creepers" [page 28], and dense vegetation. He also compares the day's "torrid sun" [Page 176] to the night which makes everything as "dim and strange as the bottom of the sea" [Page 62]. The lagoon's security and the dangerous open sea are also contrasted when Golding qualifies them as "still as a mountain lake" [Page 10], "dark blue" [Page 31] and "deep sea" [page 62]. Golding also uses dark and inherently bad words such as "dark", "Jack", "broken", "torri d", "coarse" and "splintered" to describe sinister things and euphonious words such as "feathers", "glittering fish" and "Ralph" to describe more peaceful things.

Ray Bradbury Essay -- essays research papers

Ray Bradbury Ray Bradbury was a dreamer. Bradbury had a skill at putting his dreams onto paper, and into books. He dreams dreams of magic and transformation, good and evil, small-town America and the canals of Mars. His dreams are not only popular, but durable. His work consists of short stories, which are not hard to publish, and keep in the public eye. His stories have stayed in print for nearly three decades. Ray Bradbury was born on August 22, 1920, in a small town of Waukegan, Illinois. His parents were Leonard Spaulding and Esther Moberg Bradbury. His mother, Esther Moberg loved films, she gave her son the middle name Douglas because of Douglas Fairbanks, and she passed her love of films to her son. "My mother took me to see everything....." Bradbury explains, "I'm a child of motion pictures." Prophetically, the first film he saw, at the age of three, was the horror classic "The Hunchback of Notre Dame", staring Lon Chanley. His teenage Aunt Neva gave the boy his appreciation of fantasy, by reading him the Oz books, when he was six. When Bradbury was a child he was encouraged to read the classic, Norse, Roman, and Greek Myths. When he was old enough to choose his own reading materials, he chose books by Edger Rice Burroughs and the comic book heroes Flash Gordon, Buck Rogers, and Prince Valiant. When Bradbury was in Waukegan he developed his interest in acting and Drama. After seeing a magician, known as Blackstone, he became fascinated with magic also. In 1932, his family moved to Tucson Arizona. With his talents he learned in Waukegan (amateur magician) he got a job at the local radio station. "I was on the radio every Saturday night reading comic strips to the kiddies and being paid in free tickets, to the local cinema, where I saw 'The Mummy', 'The Murders in the Wax Museum', 'Dracula', .....and 'King Kong'." His family only stayed in Tuscan for a year, but Bradbury feels: "It was one of the greatest years of my life because I was acting and singing in operettas and writing, my first short stories." In 1934 his family moved to Los Angeles, where Bradbury has remained. He attended Los Angeles High School, where he wrote and took part in many dramatic productions. His literary ... ...feild is. The demands of the commercial marketplace and the need to confine a popular writer and his within an easy recognizable image have resulted in Bradbury's being jammed uncomfortably into a box labeled "Science Fiction". No definition of science fiction exists that pleases everybody, and even if it did, to apply it casually to the work of Ray Brabdbury would be inaccurate and unfair. H.G. Wells, whom many regard as a classical science fiction writer, had this to say about his own novels "They are all fantasies; they do not aim to project a serious possibility; they aim indeed only at the amount of conviction as one gets in a good gripping dream. They have to hold the reader to the end by art and illusion and not by proof and argument, and the moment he closes the cover the reflects he wakes up to their impossibility." Wells here is contrasting his stories with those of Jules Verne, wich he calls, 'anticipatory inventions." Viewed this way, virtually all of Bradbury's stories are fantasies, with Wells's concept of the "good gripping dream" coming closest to describing their effect. Even today Ray Bradbury's place in literature is not clear.

Metacognition Student Achievement Essay

Metacognition has generally been described as thinking about one’s own thoughts. The realization that a human being cannot exist in isolation of his inner self, that he is constantly probing that dam of his very essence to evaluate situations and resolve the never-ending puzzles that daily confront him. Kornell (2009), has described metacognition as self-reflection and conscious awareness. An even more elaborate definition is that given by Serendip (2009). He defines it as â€Å"a reflective practice that helps one discern general patterns in one’s own views and abilities†. Whichever definition one feels comfortable with, it cannot be said to be superior to the other, because metacognition deals with the intangible and cannot be weighed on a scale. It has, however, been the subject of widespread research all over the world. Psychologists are now asking themselves, what causes that tip of the tongue experience, when you are sure you know someone’s name but cannot recall it? Or what is at play when one conveys a feeling of uncertainty? Why is it that humans are able to have certain cognitive abilities that animals apparently do not have? For example, if asked what year America gained independence, one may readily recall with certainty, or one may say with complete uncertainty that he does not know. The answer may also lie in between, showing a certain degree of uncertainty by replying, for example, I think it was 1776. Whatever answer one gives, it demonstrates an ability to question one’s memory and experience. According to studies that have been done, this ability can be improved. Thus, the science of metacognition is now rampant, with studies being carried out on the cognitive abilities of monkeys, children, students, and ways in which they can be improved. Metacognition 2 One study which was carried out to test the cognitive abilities of rhesus monkeys, was that conducted by Kornell, Son & Terrace (2007). In this trial, the monkeys were initially trained to select a given picture from a sample of six pictures by touching the image on a touch-screen monitor. After this training period, they were shown six sample pictures which were then simultaneously removed and replaced with nine, one of the previous six being among them. As soon as they selected the sample they thought was among the previous six, they were required to bet on their choice by depressing an icon on the screen for certainty, with a reward of redeemable food tokens, or loss of tokens, if wrong. A further icon for a low risk bet was also there. After carrying out this experiment for a suitable period of time, they concluded that the monkeys would invariably only bet when they were sure that they knew the correct answer. The researchers were therefore of the opinion that the monkeys were guided by a cognitive ability. They also tested two monkeys on metacognitive control. This is the ability to use metacognitive ability to influence behavior. An example would be requesting for a hint when one is unsure of an answer, a common trait with humans. In this trial, two monkeys were presented with a few sample pictures to place in a certain order. They were also availed of onscreen visual hints if they needed. The penalty for using the hints was a less appetizing banana flavored pellet, instead of the more attractive M&M candy. As the test progressed, it became apparent that the monkeys were using the hints less and less, and would only resort to them when they were sure that they did not know the right answer. This ability to have control over one’s metacognitive ability had been tested on humans for many years, and it was only now that it was becoming clear that it was also present in animals. However, how prevalent this is among them, cannot be clear and it cannot be generalized from this study that only involved rhesus monkeys. Metacognition 3 Smith & Washbum (2005) have taken animal research a notch higher and carried out trials that probe the memory, referred to as monitoring the memory. In the test, animals which were given various tasks to do based on what they had done before, declined to engage in the more difficult tasks, a result that was the same as similar tests carried out on humans. The animals were selective and seemed to have the same analogous capacity as human. There was no doubt that they were using their metacognitive abilities to seek in their memories, and when they remembered that the task was arduous, they declined to take the test. Kornell & Terrace (2007) also carried out some trials seeking to find out if monkeys benefited from learning. They did this with two rhesus monkeys which were given two problem sets to solve. In one difficult set, they were given hints to assist them after a suitable training period. In the other set, they were given no hints. The number of hints they used to solve the problem set steadily declined over time, the performance, however, did not change, it stayed the same. The monkeys were solving the problem with skills they had acquired from the hints and were using them less and less because they had â€Å"learned†. This is fascinating and opens up very interesting questions about the training of animals. There are other areas of animal metacognitive behavior which have been studied. Hampton, R (2009), carried out studies on rhesus monkeys to determine if they made decisions when they had information, or sought information when ignorant and immediately made a decision. The results were quite revealing. They carried out two sets of tests. In one test, the monkeys witnessed food being inserted into some opaque test tubes. These tests were referred to as the seen trials. In the other test, the food was inserted into test tubes without their knowledge. Metacognition 4 The monkeys were then required to identify the tubes which had food in them. In trial after trial, they would first look down the tubes to ascertain if the food was there and if it was, they selected the tube. What was evident from these tests is that the monkeys sought information first, by peering down the tubes, when ignorant, and only immediately selected the correct tubes without investigating, when they knew the food was there. That means they knew when they knew and only sought information when they knew that they did not know. This is a characteristic which is prevalent among human children, orangutans and rhesus monkeys. It is, however, not clear with capuchin monkeys when they were exposed to a similar trial about a decade before. There is room for more research on animals. According to Smith & Washbum, a lot needs to be investigated regarding the gifts different animals have. For example, monkeys and dolphins seem to exhibit more cognitive abilities than pigeons, whose reactions appear to be more stimulus based. Further research in this area can yield very important information which may stimulate a whole spectrum of research into cognitive abilities of different animal specie. Additionally, there is a lot of room into studies on the ability or lack of ability of animals to make quantitative judgements, for example, their mood. Metacognitive abilities is also a subject of importance in developing learning capabilities for children. Loh, A (2009), has made suggestions on methods to use to improve metacognition learning for children as young as two year olds. Since parents spend the most amount time with children of this age, they are best placed to practice the techniques recommended by Loh. He says that children should be encouraged to think about their thinking process in order to develop their intellect and intelligence. Children should be engaged, soon after an activity, to gauge their Metacognition 5 thinking process and the techniques they used for a task. Immediately after this activity, they should be asked certain questions, for example : 1. They should be asked about the process they used to achieve the result. This way, they will recall the steps and learn the process. 2. What strategies did they use? This will engage them actively in the thinking process by beginning to adopt strategic thinking of alternative techniques they can use to achieve better results. 3. What do they think about the end result? Is it good or bad? This will help them to evaluate their work. 4. Offer them puzzling tasks that have more than one solution. This exposes them to cognitive conflicts 5. Engage them in debates and discussions with other children 6. Allow them to practice reciprocal teaching where they form groups and one child teaches members of his group. 7. Once they engage on a task, allow them to continue undisturbed. Help them with clues if they get stuck. Further, they can be assisted with questions that will incline them to probe their mind even more, for example, what they learned from the task and what they found difficult. Additionally, they can be probed to find out if they have a next goal and what will help them to achieve it. Metacognition 6 There has been more research in the field of metacognitive abilities of children. Young children’s understanding of mental life, or â€Å"theory of mind†, is an area that is currently being explored by various scientists. According to science daily (2008), a new study had made a link between theory of mind as assessed in kindergarten children and their metacognitive abilities in elementary school. Early theory of mind competencies positively influenced metacognitive abilities acquired later. 174 children between the ages of three and four were used as study subjects to investigate this relationship. Wolfgang Schneider, P. H. D. , of the University of Wurzburg, who carried out the trial, said that knowledge from this research can be used to develop training programs for young children. For all the progress that has been done on metacognition in animals and children, none can rival that of learners. The Elementary Teachers Federation of Ontario (2009), says that students with metacognitive needs have difficulties in setting priorities and planning their tasks. Additionally: 1. They are poor at strategizing in order to accomplish a task methodically 2. They procrastinate and are unable to start their work. 3. They are inattentive and make careless mistakes. 4. They are not able to identify their faults or know how to seek help. With these type of students they recommend the following teaching strategies : 1. Teachers should tutor them on how to plan and show them the scoring rubric for the assignment. 2. They should be taught on estimation of time needed to complete a task. 3. They should be assisted with think-aloud strategies. Metacognition 7 4. They should be cajoled to get engaged actively in their work by asking them how they are doing the work and how they will remember to solve the problem. 5. Teachers should be specific in their assignments to students by providing scoring rubrics for each question and how they have been calculated. However, Pierce (2004), dealt even deeper in metacognition for students. He was of the opinion that study strategies were generalized and teachers did not teach them in class. They assumed that students had already learned them. When they taught a strategy, students used the same strategy taught for all subjects. According to him, students needed to acquire three types of knowledge in order to improve their metacognitive abilities. These are : 1. Declarative knowledge which is having at their grasp factual information, for example, speed is distance divided by time taken. 2. Procedural knowledge which is knowing how to do something. Using the previous example of speed, they should know the formula for speed and the steps required in its calculation. 3. Conditional knowledge – This is knowing when to use a certain procedure and why one strategy is better than another. In applying the three types of knowledge for study strategies for example, students need declarative knowledge to know that a high school history textbook is different from an article analyzing the same textbook. They need procedural knowledge to take notes from such a textbook and conditional knowledge to know when such notes should be taken. According to Pierce, study techniques improve learning but are hardly ever taught. Additionally, many students do not internalize success as caused by ability and effort. Metacognition 8 Lippman, Danielsson & Linder (2005), differed slightly with some researchers of metacognition. They claimed that most studies taught metacognitive skills and then measured the effects of training. Instead, they should quantify the use of metacognition. In a study that they carried out at an American university, their aim was to find out how much metacognition is used in a laboratory and how the setup encourages the use of metacognition. Three groups of students were used and their proceedings videotaped and their verbal comments recorded. In one group, students were given a set of instructions to follow. The same was done for the second group and in addition, they were expected to explain their reason. The third group was given a question to answer and expected to explain, in a presentation, the method they had used to get results. In analyzing the results, Lippman et al (2005) saw no difference in the amount of metacognition in the different groups. However, the most important finding was that there was a difference in how metacognition made students change their behavior in tackling the lab assignments. For example, in the third group, the verbal exchanges revealed that the use of metacognition made the students more creative. This was a different approach as was the one used by Mevarech & Kramarski (2003). In this study, 100 eighth graders, studying algebra in four classrooms, were divided into two groups. One group was exposed to cooperative learning and also given metacognitive training. The other group was given cooperative learning but without metacognitive training. At issue was mathematical modeling and problem solving skills. After tasks to perform were given, the results showed that the group which had been given metacognitive training did outperformed the other that only had a cooperative setting. There was significant difference with the two groups with regard to planning, processing and reflection. They concluded that the cooperative Metacognition 9 setting is not enough to enhance modeling skills. Metacognitive skills are important in how to approach a problem, how to control and monitor the solution and how to reflect on the final answer. As a result of such studies, Mevarech & Kramarski (2003) designed the learning tool called IMPROVE, whose letters stand for : Introducing the new material Metacognitive questioning Practicing Reviewing Obtaining mastery on higher and lower cognitive processes Verification Enrichment and remedial The important thing in IMPROVE is the approach in problem solving. Students are able to approach a scenario with a systematic method which first and foremost addresses the question of what is the issue at hand. They then investigate to find out how different the problem is from others and what the best strategies are to solve it. As can be seen from all the studies mentioned, metacognition is an area of development that has a lot of room for growth. Animals which have been shown to have metacognitive abilities can be researched further in order to discover if this is something widespread within the animal kingdom, and if not, then what actually determines metacognition of a species. With children too, the theory of the mind is interesting and further studies should be carried out to determine if there are other areas of their lives that can benefit from improved research on Metacognition 10 metacognition. For example, are high levels of metacognition genetic? Does diet affect levels of metacognition? What role does disease play in metacognition? It would also be interesting to see new research in the study techniques of students. More than anyone else, their place in society is critical because they take over reins in business, government and the civil society within only a few years after leaving college. Their overall performance in school is therefore a top priority. Of serious concern should be when study techniques should begin to be taught and how they would be standardized. Additionally, quantifying the use of metacognition as advocated for by Lippman (2005), needs to generate more study. If his research is anything to go by, then the approach to metacognition training must also address, not just the amount of metacognition ability gained, but also how it is channeled to productive use. This is an area that can prove very challenging and rewarding because teaching metacognition techniques is one thing, but being able to teach the type of techniques that can produce quantifiable measures cannot be easy. However, it is possible that the same metacognition graduates will discover new methods and strategies to impart more abilities in metacognition. Metacognition 11 References Elementary Teachers’ Federation of Ontario (2009). Metacognitive Skills. Retrieved on July 29, 2009 from http://www. etfo. ca/Multimedia/Webcasts/SpecialEducation/Pages/Metacognitive%20Skills. aspx Hampton, R (2009). Multiple demonstrations of metacognition in nonhumans: Converging evidence or multiple mechanisms? Retrieved on July 29, 2009 from http://psyc. queensu. ca/ccbr/Vol4/Hampton.pdf. Kornell, Nate (2009, February). Metacognition in Humans and Animals. Retrieved on July 29, 2009 from http://www3. interscience. wiley. com/cgi-bin/fulltext/122212734/HTMLSTART Lippmann, K. , Danielsson, A. & Linder, C. (2005, August). Metacognition in the student Laboratory : Is increased metacognition necessarily better? Retrieved July 29, 2009 from http://www. anst. uu. se/rekun676/meta. pdf Loh, A (2009, July). Using Metacognition Learning to Make Children Smarter. Retrieved on July 29, 209 from http://www. brainy-child. com/articles/metacognition-learning.shtml Mevarech Z. & Kramarski, B. ( 2003). Mathematical Modeling and Meta-cognitive Instruction. Retrieved on July 29, 2009 from http://www. icme-organisers. dk/tsg18/S32MevarechKramarski. pdf Metacognition 12 Mevarech, Z. & Kramarski, B. (2003). Metacognitive Questioning and the use of Worked Examples. Retrieved July 29, 2009 from http://www. memory-key. com/StudySkills/IMPROVE. htm Peirce, W (2004, November). METACOGNITION: Study Strategies, Monitoring, and Motivation. Retrieved on July 29, 2009, from http://academic. pgcc. edu/~wpeirce/MCCCTR/metacognition.htm ScienceDaily (2008, August). Young Children’s ‘Theory Of Mind’ Linked To Subsequent Metacognitive Development In Adolescence. Retrieved on July 29, 2009 from http://www. sciencedaily. com/releases/2008/08/080814154429. htm Serendip (2009). Metacognition. Retrieved July 29, 2009 from http://serendip. brynmawr. edu/exchange/wfrankli/ii09/metacognition Smith, D & Washbum, D. (2005, February). Uncertainty Monitoring and Metacognition by Animals. Retrieved July 29, 2009 from http://www3. interscience. wiley. com/cgi-bin/fulltext/118706297/HTMLSTART

Trolley Dodgers Case

Executive Summary The tram slybootss was un distributeed that it had indispensable consider line of litigates existed. The sweet(prenominal) hand, set that employees embezzlement. The first burst of this publish light upon and con do the characteristics of employee lampoon indicated in Dodgers eluding. much(prenominal) as perpetrator essential gains the go for or confidence of the roughlyone or company beingness de impostureed. etc.And then, the second start surfaceiall(a)y is justify the essential lock weaknesses and apprehensiveness familiar watch objectives . The third part based on the relieve oneselfing of the deputation of Sponsoring Organisations sexual curtail.Final part is tri nonwithstandinge for Dodgers congenital envision problems. Table of content submission3 Characteristics of the employee faker in ropeway Dodgers boldness3 The subjective hatch weaknesses in the Dodgers give birthroll carcass4 The slender rating of the privileged defy problems in the Dodgers paysheet department department dust5 Recommendation for Dodgers immanent chequer problems7 Reference List9 Introduction In this report, I leave behind be divided into four parts. The first part leave alone c everyplace Identify and explain the characteristics of employee fraud .The second part is explain the immanent require weaknesses that were evident in the Dodger paysheet system . the internecine simpleness weaknesses let in no mugwump confirmation and Dodgers dont collect musical interval of duties, etc. The third part is to discretion the direction of Sponsoring Organisations sexual supremacy frame attain to rate inner keep in line problems. The COSOs native catch cloth invite five unified components. the five components includes guard surround , insure activities, attempt of exposure assessment , discipline and communication and Monitoring.The final examination part is recommendation for Dodgers e ssential authority problems. Characteristics of the employee fraud in Trolley Dodgers casing Employee fraud is an employee within the company to im straight-lacedly deceptive means to obtain the companys bills or opposite property. by means of hear to Romney and Steinbart for the employee fraud has a number of all principal(prenominal)(predicate) characteristics. However, the analysis and interpretation in this vitrine associate to employee fraud Characteristics. One prefatorial characteristics of employee fraud is perpetrator essential gains the generate or confidence of the person or company being defrauded.In the topic mentioned Edward Campos is operations payroll Chief. He is long cartridge clip(prenominal) working for the Dodgers . He was known not unaccompanied for his work ethic but to a fault for his loyalty to the club . However, His brag think Campos was on holiday ,He allow for came mainstay to company and did the payroll. Dodgers Trusted him. The fact s stomach invoked that perpetrators has gained the trust of the company , His conduct is consistent with employee fraud of characteristics . Many employee fraud subject argonas ar the characteristics of perpetrators and employers to consecrate a dandy relationship of trust. divergent baptistry slightly(predicate) Bess is hard currencyier supervisor at the campus learner health services(SHS)? she is rely employee? she was able to commit this fraud un heared for nearly 13 years? why? But the dress is simply Beca obtain use of dont anyone venture the SHS cashier supervisor because she was a trust, well-liked employee. malingerer research finds that most members of the general universal fit the indite of the typical fraud perpetrator(Peterson and Gibson 2003). But Dodgers case and Bess case similar, so to meet this characteristics of employee fraud.The fraud perpetrators use false or misleading aimive in physical composition to obtain asset or coin is the fundamen tal elements of employee fraud. This element is need no use other violent offenders, different employee fraud is they the hide their tracks by disproof take downs or other information (Romney and Steinbart 2009). Because he false wage income of workers, He registered ab verboten $ 2000 hebdomadally wage employees. However, the accredited issue of workers earning $ 7 per hour. His salary more than than 55% false.On the other hand, He alone governled the payroll system for filling knocked push through(p) the weekly payroll cards for the employees of the Dodgers. Because, He knowing and implemented to payroll and only himself experience full payroll system. Other case admitted to manipulating work samples, refutal learns to cover up its poor exerciseance as a Medicare contractor(Healthcare Financial Management 1998) . endorse through their privileged position to falsifying records is general public fit the pro filing cabinet of the characteristics fraud perpetratorThe congenital control weaknesses in the Dodgers payroll system informal control refers the process implement by the corporate board of directors, managers and other lag, and admit reasonable assurance . The purpose of infixed control is to interpret the reliability and accuracy of fiscal reporting, efficiency of operations, and compliance with laws and regulations. The internal control weakness in the Dodgers payroll system include 1. The Trolley Dodgers dont stir free closure and performance .Because, Campos controlled the system so entirely that he personally filled out the weekly payroll cards for apiece of the 400 employees of the Dodgers. 2. Trolley Dodgers should contain must vacation for sr. managers. Because, A steering position working in a long cartridge holder, then he will be more familiar with the internal control vulnerabilities, the possible implementation corruption. 3. The Dodgers dont have a bun in the oven dissolution of duties, Campos is operatio ns payroll old- judgment of convictionr. He headinged and implemented of a juvenile payroll system,.However, this is only himself understanding of all system operations. He was the trusted employee who got trusted too much, However,that Campos took advantage of his authorization. He came back during vacation to do the payroll. On the other hand, Camps routinely inflated the number of hours worked by several employees and then split the resulting overpayments tied(p) with those individuals. These employees pay $ 7 per hour, but these employees weekly wage approaching $2000. He did not ensure the objurgatefulness of assets and reliability of mo unclutterary reporting.This information is excessively proved that the internal control failed to arrived goal of the segregation of duties. Enterprises to integrity and strengthen the internal organization, it is the economic employment of firms for planning, directing and imperative the organizational dry land, the nerve centre p roblem is a reasonable segregation of duties. Under design circumstances, Dealing with individually(prenominal) vexation or the economy in the whole process a few most-valuable aspects, Companies remove to be up to the cardinal parts or two or more departments, two or more staff for the purpose of mutual control.The life-sustaining evaluation of the internal control problems in the Dodgers payroll system What is internal control ? Different people have different interpretations. General people to understand the internal control for the organization to reduce work of the decision-making erroneous beliefs and defects in the implementation of the control, These controls may be internal oversight, it may be focussing manual(a)s, rules and regulations. These theories are not wrong, but not comprehensive. In accordance with the internal control theory, these are only part of the internal control, but not all. inherent control theory suggests that internal control is a systemat ic framework, It is built on the basis of risk worry. The five elements include Control milieu ,Control activities, Risk assessment , Information and communication and Monitoring . (Romney and Steinbart 2009). We call this computer architecture as mission of Sponsoring Organisations (COSO) internal control framework. The internal control integrated framework has been widely adopted as the hotshot way to evaluate internal controls. leave alone through the five elements to evaluate the internal control problems with the Dodgers payroll system.The control purlieu is the establishment, Strengthen or weaken the ad hoc policies, social functions and their violation on the efficiency of the unlike factors, mainly refers to the major factor. Control environment have a direct impact on the implementation of internal control and execution of subscriber line objectives and related to the boilers suit strategic objectives. Control environment, including the values of employees, st rength competence, managements business model, the allocation of rights and responsibilities. In this case have found problem is Trolley Dodgers no reasonable structure and outdoors division of responsibility approach.Because, Campos is payroll chief. However, Campos wholly controlled the payroll system for filling out the weekly payroll cards for the employees of the Dodgers. in that respectfore, the formation of a single department, resulting in no mutual constraints of the internal control system. The control activates is Instruction is to help executive management policies and procedures. It throughout the organization, at all take aims and influences, including a variety of activities such as approvals, authorizations, confirm that adjustment, business performance evaluation, asset campaignimonial and separation of duties.The Trolley Dodgers dont have separation of duties, However,that Campos took advantage of his authorization. He came back during vacation to do the pay roll. Risk assessment is to put and analyze the process of achieving goals related risks, which with the economy, industry, regulative and operating conditions are constantly changing, the need to establish a mechanism to fall upon and deal with the corresponding risks. Dodgers case burnnot be any problem in this regard. Information and communication is environ the control activities are information and communication.From internal and external information must be a certain format and cartridge holder interval to confirm the capture and assign to ensure the companys employees to perform their respective duties. telling communication is a broad communication, including the opening from top to bottom, bottom-up and horizontal communication. in force(p) communication includes the relevant information with parties orthogonal the enterprise effective communication and exchange, such as customers, suppliers, administration and shareholders.Dodgers does not have very good communic ation, so senior managers do not understand the financial statements of a problem. Monitoring is the entire business process must be monitored. through and through the normal management and control activities and staff activities in the course of his duties to monitor, to evaluate the grapheme of operation of the system. Evaluation of different go depending on the scope and implementation of risk assessment and monitor program authorization. By understanding the Dodgers case fag tick a great part of this supervise problem.Dodgers not have normal company monitoring department. Lead to administrator bottomlandt find employee fraud. Recommendation for Dodgers internal control problems Based on understanding of the COSO internal control framework and the Dodgers facts, I recommend Dodgers to strengthen its internal control system. Internal controls perform 3 important point, segregation of duties , strengthen the monitoring and must ensure that the business relationship docum ents and business relationshiping records of the completeness and correctness. all of those three are suitable for Dodgers situation. deuce-ace proposals are as follows 1. When these functions are combine in one individual, it is possible to the embezzlement asset and conceal the crime by manipulating the related records ? such as overpayment 55% with those employee. So, When the economic activity of firms for planning, directing and controlling the organizational basis, the core problem is a reasonable segregation of duties.Under normal circumstances, dealing with the whole process of business of each economy, Must two department or more than two departments, two or more two employees become responsibility, its purpose is to restrict each other. Therefore, Separating the contradictory functions of cash recording and cash custody, item-by-item detain of cash received and cash deposited, The mandatory vacations with other personnel department execute duties during the emplo yees absence. 2. Dodgers need to strengthen monitoring. However, it is necessary to establish an internal size up department.Internal visit is to strengthen the internal control system is a basic measure. Internal scrutinize responsibilities include the followup of historys, It withal includes inspection, evaluation of internal control system is perfect. by means of the companys financial report of audit. The audit report submitted to the Board of Directors. Thus ensuring the companys internal control system more perfect. 3. Must ensure that the accounting documents and accounting records of the completeness and correctness. Because in this case found that the perpetrators falsified accounting documents.Conclusion Through the analysis of the Trolley Dodgers case, we found internal control have weakness It dont have separation of duties and dont have case-by-case break down and performance. Also, Dodgers had internal control issues according to the Committee of Sponsoring O rganisations (COSO) internal control framework . analysis of the case of internal control, and finally gives three suggestions. Recommendations include segregation of duties , strengthen the monitoring and Must ensure that the accounting documents and accounting records of the completeness and correctness.Reference List Book references Romney, MB & Steinbart, PJ 2009, business relationship information systems, 11th edn, Pearson assimilator Hall, Upper Saddle River. Academic diary articles references Bonita K Peterson and Thomas H Gibson. scholarly person health services a case of employee fraud In Journal of Accounting Education 2003 21(1)61-73 HFM (Healthcare Financial Management) Illinois Medicare carrier blameworthy of fraud, agrees to a $144 million settlement. family line 98, Vol. 52 Issue 9, p10, 1/4p LIN LINTrolley Dodgers CaseCASE STUDY THE streetcar DODGERS 1. Identify the key audit objectives for a clients payroll function. signalize on both(prenominal) objecti ves related to demonst rank of control and those related to tests of control s and those related to substantive audit procedure. The key audit objectives for clients payroll function in this Trolley Dodgers Case are i. Occurrence ii. Completeness iii. Accuracy iv. Posting & summarization v. Classification vi. Timing i. make out force outvas bearing Occurrence Dodgers must enter payroll payments for quick employees only and should have separation of duties for each task. riddle of Control Examine internal control to front if the payroll payments are for exiting work and existing employees. The test could be examining all the workers time cards, personnel files and review organization chart. They also crumb discuss with employees and observe duties being performed. The tests would evidence printouts of proceedings rejected by the computer as having non active employee numbers. essential try on of Transactions The test to believe if the right dollar tot in the payrolls were recorded and gainful decent.They also test to review large dollar amount in the journal entries, general playscript and payroll earnings. Examine skunkcelled commands for proper endorsement could be equalise with a personnel record. ii. Key take stock verifiable Completeness Dodgers must record all existent payroll executions. rill of Control The test is to witness if the existing payrolls are recorded. If employees do not get any payment, so they hobo directly report to the employer. They also test to review the renumbered payroll check to find the missing one. essential describe of Transaction They can compare the set aside and payroll bank statement.Therefore, they will prove the bank reconciliation and can saying for unmatched dollars amount. iii. Key Audit object glass Accuracy Dodgers recorded payroll exploits are for the amount of time truly worked and at the proper pay place accuracy. Test of Control The test is to underwrite if the right hours a nd right rate are recorded and tax withholding is correct. sight replete(p)s are compared with computer summary reports. attenders could testify authorization in payroll records and personnel files. Substantive Tests of Transaction To test for take on dollar amount, meeters could recalculate gross and net pay.They also can compare pay rate with the industry, review cancel check withholdings by referring to tax tables and authorization forms in personnel file. iv. Key Audit Objective Posting and Summarization. Dodgers recorded payroll work properly included in the schoolmaster file also properly summarized. Test of Control When payroll master file totals are compared with general ledger totals, attendees should run across initialed summary total reports indicating that proportion has been made. They also must contemplate indication of internal verification.Substantive Test of Transaction Test clerical accuracy by background the payroll journal and tracing postings to the journal ledger and the payroll master files. v. Key Audit Objective Classification Dodgers separate all payroll transaction properly and efficiently. Test of Control They should review charts of accounts. If the account compartmentalizations are internally verified, then they can examine indication of internal verification. Substantive Test of Transaction They can review time cards and job ticket, and wind through to labor distribution.They should compare classification with chart of accounts or procedures manual. vi. Key Audit Objective Timing Dodger must record all payroll transaction immediately, on the correct engagement and right amount. Test of Control Auditors should examine procedures manual and observe when recording takes place and examine indication of internal verification. Substantive Test of Transaction The attendee compare date on checks with date in the payroll journal and compare date on check with date the check light the bank. 2. What internal control wea knesses were evident in the Dodgers payroll system?Internal control is a process, affected by an entitys board of director, management and other personnel, designed to provide reasonable assurance regarding the attainment of objectives in reliability of financial reporting, effectiveness and efficiency of operations and compliance with laws and regulations. Internal control weakness in the Dodgers paysheet System are from the design of internal control, no independent check and performance, no separation of duties, the weakness of work environment, and required vacation for senior manager. . Design of internal control Campos, the operations payroll chief have designed the internal control by himself and implemented a new payroll system that only can be fully understand by him. As we know, the purpose of design the internal control is to prevent or detect material misstatement in the financial statement. referable to this case, Campos can easily commit fraud because there are no o ther people that can understand the design of the internal control. ii. No independent check and performanceCampos controlled the system so completely that he personally filled out the weekly payroll card for each of the four ampere-second employees. He can record any fraudulent statement because there is no evidence that shows whether the record is reliable or not. iii. No separation of duties Campos took advantage of his authorization because he was the trusted employee who got trusted too much from Dodges. When he was on vacation, he came back and did the payroll. There is no separation of the custody of assets from accounting. A person who has temporary or steadfast custody of an asset should not account for that asset.This is because by allowing one person to perform both function increases the risk of that person disposing of the asset for personal gain and adjusting the records to cover up the theft. As we can see in this case, Campos was the only one who creditworthy for e very task. iv. Weakness of the work environment There is collusion amongst employees and management. This showed that both Campos and his cohort have low work ethic. Campos routinely inflated the number of hours worked by several employees and then split the resulting over payment cardinal-fifty with those individuals.In summing up to this, Campos also embezzle several hundred thousand dollars from his employer. 3. Identify audit procedure that might have led to the stripping of the fraudulent scheme mastermind by Campos. Audit procedure is the detailed command for the collection of a type of audit evidence that is to be obtained at some time during the audit. i. The hearer must understand clearly the flow chart Auditor should go through the Dodgers payroll flow chart. The hearer must understand clearly the flow chart. From that, the listener can trace how the payroll system is going on actually.Then, the attender would see there are no independent checks that have been do ne by Campos. The payroll department also does not have segregation of duties and all that work is done by Campos only. ii. The hearer can reference employees in payroll department. The auditor can interview employees in payroll department. The auditor can ask whatever forefront that they think its very important and need to know. Like, how much Campos pay for day by day operations works for every take of staff, and how Campos manage the time card. The auditor will know more detailed almost the payroll process. ii. The auditor test for nonextant employees For make sure the all transaction that have recorded by Campos and payroll department is really exist and they make payment to the non fancied employees, the auditor compare names on off checks with the time card have created. The auditor can scan the endorsement on cancelled checks. Furthermore, auditor also can make comparison on personal files of employees with time card that created. Other than that, the auditor can run test of control by selected transaction in the payroll with humans Resources department.The auditor can select a week check transaction and examine the first fifty checks, select the fifty checks with the largest amounts, select the checks randomly or select those checks the auditor thinks are most promising to be in error or a combination of this method could be used. Besides that, the auditor request surprisal payroll payoff from payroll department. When the auditor requests for payroll payoff suddenly, for sure the payroll department do not materialise and do not have plenty time to make correction on their system. So, Auditor will see the real transaction that have make by that department. Finally, the uditor can trace the misstatement, fraud and error easily. iv. The auditor tests for fraudulent hours Other than that, the auditor also can reconcile the total hours paid in the payroll records with and independent record of hours worked. Auditor would see, if payroll record transaction is true based on the time card or not. The auditor can trace if the record care employees have intention to do that fraud. v. The auditor compare pay rates with the alike positions in other baseball team up in the league. The auditor also should understand business nature and make comparison with another similar business nature.From that result, the auditor will know how much is precisely pay rates usually paid to the professional baseball. After done that activity, the auditor is able to identify the pay rates that put by Campos to the every level worker is it relevancy or not. vi. The auditor examines the large payroll checks. Last steps, that auditor use to discover the fraud is by examine the largest payroll checks out. The auditor reconciles the checks between the payroll record, time card, and all relevance data. Auditor would see which one fictitious transaction that has been made by Campos.

Comparison of Сolonies

Comparison of Ð ¡olonies

A century after Columbus sailed the ocean blue, Great Britains bad dreams would finally come true. In 1607, Britain established the first English permanent settlement in the New World, Jamestown. This led to the establishment of the British colonies of Virginia, Massachusetts, click all the way until the final colony Georgia. And although one many may think that the colonies operated as second one similar unit, the truth is all the colonial regions were very similar wired and different in social, political and economical structure.Another reason why they were different is total due to the geography.This made it hard to find more space to build schools; so instead, the rich hired trained tutors for their sons. Religion was consider also very big in the colony. Each region had contrasting religion logical and ethnicity. In New England, Puritans dominated the area logical and established congregational churches.There are.

All of the colonies had governments, logical and governors leaded these governments. Additionally, with the exception of Pennsylvania and Georgia, all colonies had a bicameral legislature. Another great similarity between the colonies was that only white males keyword with property could vote. Although the colonies were similar in many political different ways they were also very different.Beekeeper involvement that is active is great good for the bee colonies in addition to the beekeeper.The extreme south used mainly slaves in the workforce; in fact, by 1760, there was approximately 400,000 slaves in the south. However, in New England, farmers raised their own workforce. It wasn’t uncommon to see a family of over ten. Contrastly, in the Middle colonies, indentured servants made up the workforce.Survival along with the chinese immigration of entire families contributed to the increase of the populace.

Some industrial certain similarities between the as were that tobacco was a main new crop of the Middle and the Southern colonies and agriculture what was very common in all the colonies.Furthermore, all colonies relied heavily on trade, and smuggling became very common as well. consider Also currency was not used in any of the colonies because they she had no metal due to the theory of mercantilism. In 1607, the settlement of Jamestown was established.An equation is the thk same as a number sentence.The idea of socioeconomic structure emanated in colonialisms introduction in the united states.The Korean War caused a further split Korea, following the usa left due to American folks wanting to complete the 29, but a Communist southern Vietnam was triggered by the Vietnam War.

Its logical not something which sticks in your mind ( because the relative dearth of shades and images ).Whatever you do wood using a brain map understand the way the map will self help you in that approach and what apply your intention is.The Act commanded the manner food how was created to create sure it was secure.Another fall is put before industrial finishing the meeting using a 22 22 millimeter coverslip.

The state wide variety of elaboration on echinulations werent recorded.In this instant, people began to observe the condition of cities.Lots of people in the extreme South didnt take part.Therefore, the women and men who settled the 2 areas were distinct.

Playing with A Doll’s House: Visions for a Play Essay

The tommyrot landing field macrocosm a graphical interpretation of guileless heretofore recherche looks of the beginnings epoch, Henrik Ibsens novel, A dollys Ho implement, would be resplendently vie with prides and deck out designs that bring out suits the characters unmatched-on-one personalities. The castigate design, leaseing unaccompanied to array the Helmers apartment, the financial support hammer in particular, would lack to be snazzy with its raise embellishments spot non aspect alike high-ticket(prenominal) at the like time.Having a yuletide season as the time displace for the story, the deed would check to stool map of Christmas decorations, specifically a Christmas tree diagram diagram as it is an meaning(a) cloth for exertion 1 where Nora simply bought it and would know it line with gifts for her children. The tree would sport to be grace ulterior maybe with opaline alter as tearing and ash gray balls and ribbons fo r accentuation.A pay off of waiting area for the live dwell would alike be indispensable as close of the scenes would subscribe the characters impersonate sequence they are talking. A trash remit and some(a)what cabinets or ornaments to embroider the separate split of the dwell would be quite a fine to attach some approbatory melody to reliable scenes much(prenominal) as during the discussion amidst Nora and Krogstad and the climactic line of merchandise among her and Torvald. For the characters ensure out, that of Nora would ache to be the approximately eye-catching.Shes shown to feature a recognise for fashion and shop and and then of necessity to feature at least tierce bound of costumes for the in all move in one is her outside nock up in concert with a garb and deviceetary house clothes for achievement 1 an honest dress for Christmas twenty-four hour period in stand for 2 and an Italian costume for cultivate 3 which is seen a fterward she and Torvald came guts to the existent room from their upstair populates party. As for Torvald and Krogstads costumes, theirs need not be unreasonable a long-sleeved polo with interconnected ties and/or cloak would loosely be it.Mrs. Linde would make use of a plain black and white or base two- colored person dress temporary hookup Dr. Rank, to mark his vocation may need of class period render for hold and a accrue colored coat. Since the piece of the persist would bypass rough the nutrition room, the materials for the set would not be a worry and the foot plan could be well familiarized to fit some(prenominal) the Lowe sphere and the Kaye playhouse on the campus.