The Giger And Davidhizar Transcultural Assessment Model

Running head: THE GIGER AND DAVIDHIZAR TRANSCULTURAL ASSESSMENT MODEL The Giger and Davidhizar Transcultural Assessment Model Jamee Gosch Florida Southwestern College The Giger and Davidhizar Transcultural Nursing Assessment Model Introduction Theories of transcultural nursing with established clinical approaches to clients were founded in the mid-1960s and are an essential aspect of healthcare today. The ever-increasing multicultural population in the United States poses a significant challenge to nurses providing individualized and holistic care to their patients. Accurate assessments identify factors that define transcultural nursing and analyze methods to promote culturally competent nursing care.† (Maier-Lorentz, 2008) In 1988 Giger and Davidhizar created their Transcultural Assessment Model (TAM) to facilitate â€Å"†¦the discovery of culturally sensitive facts†¦ (and) provide culturally appropriate and competent care.† (Giger Davidhizar, 2002) The TAM was developed for an undergraduate nursing curriculum to train students to assess and provide care for patients that are culturally diverse. This paper will employ the six cultural phenomena defined by TAM to assist in identifying cultura l attributes of Mexican Americans that should be considered by nurses in assessment and care. Demographic overview of Mexico, 2009 -2011: (Giger, 2014) o Most Mexicans are mestizos (of mixed Spanish and IndianShow MoreRelatedThe Transcultural Assessment Model, Developed By Giger And Davidhizar846 Words   |  4 PagesThe Transcultural Assessment Model, developed by Giger and Davidhizar (2006), focuses on assessment and intervention from a transcultural nursing perspective. In this model, the person is seen as a unique cultural being influenced by culture, ethnicity, and Religion. This model is comprised of six different main ideas, theses key points are part of all cultural groups. The first point is communication. The features that influence communication are worldwide; these features differ between culturesRead MoreGiger And Davidhizars Transcultural Assessment Paper904 Words   |  4 Pagesthe Giger and Davidhizar’s Transcultural Assessment Model, which has six phenomena’s; communication, space, time, environmental control, biological variation and social organization. This model will provide a framework to assess the Jewish culture and their beliefs during the transition period of end of life. This paper will discuss two implications of nursing care. From those implications, a culturally appropriate nursing intervention will be discussed. Giger and Davidhizar’s Transcultural AssessmentRead MoreThe Giger And Davidhizer Transcultural Assessment Model955 Words   |  4 Pagesof diverse ethnic backgrounds† (p. ix). The Giger and Davidhizer Transcultural Assessment Model In 1988, a model was developed to help nursing students assess and provide care for patients that were culturally varied (Giger Dividhizer, 2002). The Giger and Davidhizar Transcultural Assessment Model consist of six cultural circumstances including: communication, space, social organization, time, environmental control, and biological organizations (Giger Dividhizer, 2002). Communication CommunicationRead MoreCultural Healthcare Practices of Hispanic Women During Pregnancy and Birth2129 Words   |  9 Pagespresented through the lens of the Giger and Davidhizar Transcultural Assessment Model, in order to define a deeper understanding of their beliefs. Giger and Davidhizar’s Transcultural Assessment Model According to Giger and Davidhizar’s Transcultural Assessment Model (GDTAM) (1999), â€Å"culture guides our thinking, doing, and being and becomes patterned expressions of who we are, and is passed down from generation to generation† (p.3). GDTAM is a very broad and in depth model, and provides nursing studentsRead MoreCultural Assessment Using The Giger And Davidhizar1537 Words   |  7 PagesCultural Assessment using the Giger and Davidhizar Transcultural Assessment Model The Giger and Davidhizar Transcultural Assessment Model assesses six factors common to all cultural groups. These factors are communication, space, social organization, time, environmental control and biological variations (Giger, 2013). In an effort to learn how to identify individuality of a person within a cultural framework different from my own I have used this tool to perform a transcultural assessment of C.H.Read MoreChinese Culture : Pregnancy And Childbirth1438 Words   |  6 Pagesunderstanding, she most likely does. It is important to gauge how the woman demonstrates understanding. Head nods or silence are often non-verbal cues that a Chinese patient may demonstrate (Giger and Davidhizar, 2006, p. 445). Non-verbal communication in the Chinese culture has much to do with touch (Giger and Davidhizar, 2006, p. 445). Touching different parts of the body have different meanings to the Chinese population. With pregnancy in the Chinese culture, the woman is considered to be in a veryRead MoreThe Importance Of Being A Transculturally Prepared Nurse1274 Words   |  6 PagesThis essay explores the meaning of being a transculturally prepared nurse. It goes into brief detail on the Giger and Davidhizar Transcultural Assessment Model. And explains why it is a very important part to take into account in the nursing profession. It ties all these concepts into several situations occurring in the book A Long Way Home by Saroo Brierley. â€Æ' Transcultural Preparedness in Nursing Nursing is a profession that deals with all kinds of patients and by default deals with a vast numberRead MoreTranscultural Nursing Assessment4795 Words   |  20 PagesRunning head: Transcultural Nursing Assessment Transcultural Nursing Assessment Deborah Hill St. Francis University Abstract Giger and Davidhizar’s Transcultural Assessment Model is a valuable and functional assessment tool that evaluates the different cultural variables and how those variables effect health, illness and behaviors (Giger, 2013). This philosophy considers the uniqueness of each individual, understanding that the individual is unique, a product of their culture, religionRead MoreCulture Heritage Assessment1837 Words   |  8 Pagesgroups and the affect it can have on one’s health in aspects of health protection, maintenance and restoration. It will also discuss the usefulness of a heritage assessment tool in providing better care for patients. The differences will be viewed based on culture in health protection, maintenance and restoration. A heritage assessment tool is a means to capture a snapshot view of one’s culture/heritage. Culture is defined as â€Å"an element of ethnicity, consists of shared patterns of values andRead MoreThe Spirit Catches You and You Fall Down by Anne Fadiman542 Words   |  2 Pagescultures. Works Cited Fadiman, A. (1997). The spirit catches you and you fall down: A Hmong child, her American doctors and the collision of two cultures. New York: Farrar, Straus and Giroux. Giger, J.N., and Davidhizar, R. (2002). The Giger and Davidhizar Transcultural Assessment Model. Journal of Transcultural Nursing, 13, 185-188. doi: 10.1177/10459602013003004

Female Characters Of The Movie The Beast - 1090 Words

The later Disney films, starting in the 1990s, offer the viewers a more varied choice of male characters, as well as heroes with more personality, wit, and individuality. In fact, these animated movies introduce the concept of male villains, a status that was primarily reserved for evil queens and witches in the previous fairytales. This new portrayal is shown in Beauty The Beast with Gaston being a simple villager with grand ideas of marriage and schemes of beast-killing. Unlike the prior Princes, Gaston is a man with power, talents, and recognition in the town. Every man wants to be as strong and capable, and every woman is attracted to his ruggedly handsome good looks and charisma. Gaston is a powerful sex symbol, who happens to be arrogant, misogynistic, chauvinist man who needs to control everything, as displayed by his need to marry the reluctant Belle, imprison her father, and kill the one she loves. Gaston is Beauty the Beast’s evil power, but also represents the new dichotomy between male and female characters in the 1990s. They are separate from each other and both men and women grow to be less passive and unidentifiable, gaining new individual power. These new traits and â€Å"male transformation of the 90s† could be a response to the criticism of masculinity of the 1980s, as suggested by Susan Jeffords in her article (Jeffords 1963). In fact, as women were gaining more and more independence, some critics argued that men should go back to their previousShow MoreRelatedAnalysis Of Disney Films From Netflix And From Google Searches Of The Top Disney Movies860 Words   |  4 Pagesthe 1980s and 1990s. We then took the generated list and randomly assigned each movie a number and choose five different Disney movies. The movies selected were Beauty and the Beast (1991), Mulan (1998), Hercules (1997), Little Mermaid (1989), and Aladdin (1992). The four researchers we re then all assigned a number and randomly paired with a movie to independently watch and code with the exception of the final movie which acted was watched by each member of the group and coded for reliability. ProcedureRead MoreEssay about Beauty Andthe Beast Story and Film Comparison1570 Words   |  7 PagesBeauty and the Beast: Marie Le Prince de Beaumont story vs. Disney film In Europe, the 1700’s was a different time than present day America in which Marie Le Prince de Beaumont’s and Disney’s version of the text of Beauty and the Beast was written and made. To begin with, Europe in the 1700’s was very religion based, meaning that God always came first no matter the situation and has been a dominant thought in shaping the future for Europe. The order of priorities in that time in Europe was GodRead MoreBeauty And The Beast Analysis1525 Words   |  7 PagesBeauty and the Beast is perhaps one of the most well-known fairy tales in the Walt Disney production and has been a part of our lives growing up. Most people have either seen the animated version or heard about the fairy tale. The recent remake of the 1991 animated version is aimed to contend against criticism for romanticizing Stockholm Syndrome (Duff, 23). Looking back to the animated version of Beauty and the Beast through modern lenses, certain features of the movie sta rt to appear problematicRead MoreMovie : Beauty And The Beast1324 Words   |  6 PagesI was a young girl my favorite disney movie was Beauty and the Beast. I must have been around five years old when I saw it for the first time and I was infatuated with what I thought the story line was. I five year old self understood the movie plot being about a smart, beautiful young woman rejecting the boy who wanted her only to then fall in love with a prince who would be her one true love. My parents, brother, and I would all sit down to watch this movie time and time again and when I was youngRead MoreEssay on From Delicate Damsels to Strong Self-Starters978 Words   |  4 Pagesthat Disney created a franchise featuring various female heroines from several of Disney’s successful films. Society’s views on gender roles at different periods of time are reflected through each Disney Princess’s character and the time in which they were created. The first three princesses Disney creates each represent society’s ideal â€Å"woman† at the time in which they are created. â€Å"Snow White and the Seven Dwarfs†, released in 1937, is a movie of many firsts. Not only is it the first full-lengthRead MoreThe Damsel Of Distress And The Knight s Shining Armor : Gender Roles1538 Words   |  7 Pageschildren’s movie say about society? Movies play an important role in shaping the beliefs of children, because they are susceptible to the ideas to which they are exposed as they mature. It is the responsibility of movie producers, like the Walt Disney Company, to create characters and stories that are good role models for young target audiences. Disney has faced backlash from many critics who have accused the Fortune 500 company of foregoing this responsibility and including characters who embodyRead MoreEssay Gender Roles in Disney1174 Words   |  5 Pagesfilms to highlight the gender roles of the society. Many of the Disney princess movies like Cinderella all share the classic fairy tale story structure of finding the dreamy prince charming. From the beginning of the story, the goal of the main character is to find the prince and marry him in order become a princess. To do so, they must behave like a proper young woman and be beautiful. The basic storyline that Disney repeatedly uses already emphasizes on a stereotype that a woman’s role during theirRead MoreBeauty And The Beast Character Analysis1115 Words   |  5 PagesFairy Tales: The Stereotypical Life of a Princess Disney’s 1991 animated adaptation of, Beauty and The Beast is often seen as, out of the norm of the stereotypical, â€Å"prince charming† and â€Å"fair maiden princess† movies of previous animated Disney classics. Beauty and The Beast challenges the stereotypes; where they succeed in some aspects of female and male power, and fail in other areas of the roles that men and women play, or are expected to play, in society. Does this animated film move far enoughRead MoreMickey Mouse Monopoly Essay982 Words   |  4 Pages1. Describe three specific example of how Disney movie can unintentional create roles certain groups of people through socialization. Disney creates gender roles, racial roles, and white supremacy through socialization within their motion pictures. For example, Walt Disney’s â€Å"Snow White†, â€Å"Fantasia†, and even â€Å"The Little Mermaid† all show females as obscenely beautiful, male dependent and flirtatious creatures who couldn’t save themselves from a Chinese finger trap. Males are the perfectly sculptedRead MoreAnalysis Of Disney s Disney 1320 Words   |  6 Pageshappiest of endings for young women. For example, Beauty and the Beast, Cinderella, Snow White, and The Little Mermaid each display examples of gender stereotyping and objectification. All three of these movies have similar characteristics and story lines. If you look closely at the classic female characters you will see them in the cast as the damsel in distress, barely clothed, and always searching for â€Å"prince charming â€Å"(cite). Female Roles/Stereotypes Watching television has been found to increase

Governance Auditing & Assurance Services

Question 1 : Understanding the structure and composition of the board of directors and its sub-committees assists the auditor in documenting and evaluating the governance structure and in identifying potential risks within that structure. a) Explain why an understanding of the governance of an audit client is important in assessing the clients business risk. b) Explain why the auditors understanding of business risk is relevant to public expectations of the audit process. c) Access copies of the 2013 annual report for Namoi Cotton Co-operative Ltd,namoicotton.com.au/reports/financial-reports.aspx (https://namoicotton.com.au/reports/financial-reports.aspx). Examine the annual report for information about the governance structure of this co-operative and evaluate whether this co-operative follows the ASX Corporate Governance Principles and Recommendations. d) Evaluate the impact that the existence or nonexistence of an audit and a risk committee may have on the external audit function. Question 2 : Case Scenario You are commencing the audit of an electric wholesale company and undertaking a preliminary analytical review in order to assist you in identifying potential audit risk areas.These calculations are based on the audited accounts from last year and the unaudited figures for this year. Liquidity ratios 2014 2013 Current ratio Current Assets/Current Liabilities 2.1 2.7 Quick ratio Liquid assets/Current Liabilities .9 1.4 Inventory Turnover Cost of Goods Sold/Average inventory 2.9 2.5 Accounts receivable Credit Sales/Average receivables 3.5 5.5 Solvency ratios Debt to equity Liabilities /equity 5 3.25 Times interest earned Operating profit before interest and taxes/interest expense 1 2.9 Profitability ratios Gross Profit ratio Gross profit/sales .5 .55 Net profit ratio Net profit/sales -.01 .03 Return on assets Net Profit/average total assets -0.10 .04 Return on Shareholders funds Net profit/average common shareholders equity -0.5 .20 In addition you have the following information: The remuneration contracts of the Financial Controller and Business Systems Manager include stock options if revenue targets are met. In order to finance a new warehousing facility the company doubled its bank loan. The company has spent significantly on marketing to build their brand through sponsorship of a popular football team.The marketing activities include team based television advertising as well as advertising on team clothing and at the home team stadium. Required: Identify the three potential audit risk areas and evaluate the implications of your analysis on the year-end audit testing. Identify the accounts likely to be affected, the impact of the affect and the assertion that is at risk. Question 3 : Case Scenario Rachel Powers runs Fit for Life, a women only gymnasium, providing use of a range of exercise equipment, exercise classes, personal trainers, dietary advice and dietary supplements. She has just opened another branch of the business in a town 100 kilometres away and there are plans for a third branch to be opened next year.Rachel has been very busy establishing the new branch and relies on the staff at that branch to run the day to day operations, including ordering supplies and banking receipts. In addition the branch manager organises the staff rosters and authorises the time sheets.Rachel makes the payments for rent, power, salaries and large items of expenditure such as the exercise machines. Required: Give examples of at least 3 types of transactions that would occur at Fitness for Life. Explain what could go wrong with these transactions if the system of internal controls could not meet any of the seven generally accepted objectives of internal controls. Question 4: Case Scenario The sales transactions for Shepparton Brothers, a new audit client, are handled by a software application that is not supported by very detailed documentation.The audit partner request the team to perform some tests of controls to ensure that the software application controls are working as described by Shepparton Brothers management. The audit software used by the audit team can access the data on the clients files, allowing the use of standard audit procedures. Required: Generate a list of possible audit procedures that could be used by the audit team to test the controls in the clients sales software application. Answer : Solution 1 (a)and (b) Importance of Understanding Governance of Audit Client Principles and Recommendations As per the recommendation which was been set out by the corporate governance and its principle also been set out by them for those companies who are listed on the exchange of Australia i.e. ASX and they have to follow them compulsorily and we expect that they would come out as per the requirement of us and as per the expectation of their investors in most likely situation. (ASX, 2014) (Newstatement, 2015) Company disclosed: (a) Board of directors and the management their respective functions and responsibilities; (b) matters which are allotted to other managers. Principles and Recommendations the if not, why not approach The listed company must select the well performed governance practices to select a good governance practice is the main concern for the board and the top most managers of it which would have all the responsibility for creating such things. They are responsible for conducting their business and must conduct it with due care and by using proper way so that is why they have to place a good governance policy in the company. As per the Principles and Recommendations, when the board of directors came to know that the company and its council recommendation is not proper for the above circumstances which are shown in the company and they recommend that not to adopt such policy. If the company is adopting that than it has to give the reason that why it has not accepted the recommendation which was provided to them by using the approach of if not, why not. (ASX, 2014) The investors and the other stake holder must have the proper communication with the company management on governance matters; The investor can use the information about the use of their vote and decision on it for the particular resolution; and They also take the decision to how to take the information about the decision as to whether to invest in their shares or not. The if not, why not approach is fundamental to the operation of the Principles and Recommendations. Rules to follow for ASXs listing The corporate governance statement has to show the extent of which they need to followed the suggestion given by ASX and set by the Council at the time of reporting period. If they are not following the suggestion or any part of them of the reporting period, then they must have to separately identify or disclosed its corporate governance statement and the suggestion and that period which needs to be followed and state its reasons why they are not following the suggestion and any other governance practices. By requiring listed entities to compare their corporate governance practices with the Councils recommendations and, where they do not conform, to disclose that fact and the reasons why, Listing Rule 4.10.3 acts to encourage listed entities to adopt the governance practices suggested in the Councils recommendations but does not force them to do so. It leaves a listed entity with the flexibility to adopt alternative governance practices, if its board considers those to be more suitable to its particular circumstances, subject to the requirement for the board to explain its reasons for adopting those alternative practices instead of the Councils recommendations. ASA 260 Communication with those charged with Governance (ASA 260, 2013) Scope The standards which was been issued by ASA is used and it deals with the auditors responsibility to make a communication with TCWG during the conduct of audit of the financial report. Apart from any discussion it applies to the company governance and its structure and its particular size and it also applies to all the things where the Those Charged with governance are been involved. As per this standard it does not establish any communication with the management of the company unless they are been those charged with governance. The Role of Communication The main objective of this Auditing Standard is to focuses on communications between the auditors to those charged with governance. The two way communication is always affected when: (a) Both of them are involved in making a proper pattern to work the things. Such type of relationship can be maintained only when there is a integrity and independence in the auditors work; (b) The auditor must obtain the necessary data to carry the audit from those charged with governance. To illustrate, they provide and help auditor in understanding the entity and its environment which helps to obtain the audit evidence; and (c) It also helps to fulfil the responsibility to check the process of reporting and to find the fraud and reduce the risk in them. Requirements The auditor has to decide that to whom they will communicate for any particular work in the company. Communication with a person of Those Charged with Governance The auditor finds any material items it must communicate with the person in the company for example, head of audit committee or an individual. They also determine to communicate with the management also. When All of Those Charged with Governance Are Involved in Managing the Entity In most of the case those charged with governance are taking part in managing the organisation, for example, a small businessman who is a single owner manages the organisation and has no other person having a governance role. As per such case if matters required for such standard is to make a communication with the person who is responsible for all work. Such matter is been noted in paragraph 16(c) of this Standard of auditing. ASA 315 Identifying and Assessing the Risk of Material Misstatement through understanding the entity and its environment. Requirements The auditor must do the risk assessment procedures to obtain the information and material misstatement in the financial report at the various level of audit. The auditor conducting the Risk assessment procedures by themselves would not provide the acceptable audit evidence so that audit opinion can be given on such. The risk assessment procedures shall include the following: (a) The auditor must make the enquiries of the entire individual in the organisation. So that fraud and error of the organisation can be obtained. (b) Analytical procedures. (Para. A14-A17) (c) Observation and inspection. (Para. A18) The auditor shall consider whether information obtained from the auditors client acceptance or continuance process is relevant to identifying risks of material misstatement. If other partner of the firm i.e. the engagement partner who has conducted the other work for the organisation whether such information obtained is sufficient and appropriate to identifying risks of material misstatement. (PCAOB, 2015) (d). Purpose and Authority The Audit and Risk Committee may assist the Board of Directors for: The process of financial reporting in order to ensure the integrity and transparency of the financial reports; The effectiveness of the internal control of the Universitys and its environment of risk management; The Enterprise Framework for Risk Management; The independent process of audit, which includes the recommendations of the assessment and appointment of the performance of external auditor; The internal audit function and its effectiveness; The compliance of University with the, statutory, legal and the regulatory requirements, regarding the safety and health of the employees. (University of Tasmania, 2014) The Committee also has an authority of requesting the investigation of appropriate to fulfil its responsibilities. Hence, it is evident that the existence of Audit and Risk Committee will reduce the Stress on Auditor, since the people those charged with governance will take the responsibility of fair dealings of the companys state of affairs. Solution 2 Meaning and definition of audit risk It is also known to be as residual risk and the audit risk means the risk that auditor is facing whether the proper care is taken but still opinion given by him is not correct and the financial statements of a company or an individual would include any fraud and the errors.. The audit risk is generally been divided into two parts: Risk of evaluation of financial items and Risk of affirmations which was created due to evaluation of financial documents. Mainly audit is been conducted to provide that the financial statement is free from material misstatement and give the opinion on it to the investors. With the aim of insuring against future litigations arising from missed financial improprieties, like material misstatements, auditors will usually transmit malpractice insurance. (Ready Ratios, 2015) Types of audit risk The different types of audit risk include: Inherent risk- The Inherent risk is the risk that a there would be risk in the financial statement. This statement is related to the account important notes and other items. Control risk- Control risk is the risk that how much control is created still there would be material misstatements which will not be created or detected and cannot be prevented from incurring. Detection risk- Detection risk is the risk that an audit might not be capable of detecting a material misstatement. (Ready Ratios, 2015) Assessing the audit risk The inherent risk and control risk is been assessed by the company auditor at all the three levels high risk, moderate risk, and low risk. The top most risk of inherent and control risks would arise due to low checking in the company financial statement. So as a result of this the auditor would require to carry more checking and that the financial statement is free from any risk and material misstatements. (Ready Ratios, 2015) Significance of audit risk To get the low audit risk it is not at all possible for auditor to conduct and check every transaction. The auditor is generally required to check the following main areas. For example less cost is been shown or more revenue is shown. So it can be possible that there would be where it is possible that errors will lead to material misstatements on the financial statements. However auditor is required to make the proper planning and driven out its work in a way which is best possible for the financial statements being materially misstatement. Role of CFO The main role of the CFO as key person for the department of financial management support for the Head in his duty as accounting official is the crucial in the decentralized structure of organization in order to ensure that the financial risks are monitored appropriately and are also mitigated. The current need for the regions for identifying the surpluses which may be early reallocated is also a better step to foster the efficient practices of financial management. It is also important to ensure that the initiatives made by the corporate or the funding commitment that require the regions to make necessary changes to the strategies or budget plans shall be communicated to them in a timely manner. The Corporate Finance is also responsible for developing the guidelines for the year-end and also the timetable in order to meet the year-end needs of the central agencies. The Regional staff is authorised to apply the guidelines in their particular regions. Audit Objective The objective of this engagement was to determine how well the department has designed and implemented controls relating to year-end procedures, particularly as they related to: commitments and budgetary management; payables and accruals; and departmental and public accounts reporting. Key Risks The Management shall design the controls for managing the risks. The audit shall examine the controls and processes that the management has designed to reduce the following main risks: year-end transactions cause the departmental spending to increase the appropriations; the appropriations may lapse despite a requirement for funding the projects; the errors in the financial information are made due to the misleading application of the miscommunication, policies, huge volume of the transactions and the complexity of requirements of reporting; the accruals and payables are not supported properly by the documentation; and the central agency needs are also not complied with. Following are the 3 Potential Risk Areas in the given case Net Profit V/s Advertising Expenditures It is clearly evident from the given statistics that the Net Profit to Sales ratio is decreasing in the current year as compared to previous year, and the main reason for the same is Huge Expenditure incurred by the Marketing team to promote their team. The Audit risk here is that, despite of incurring heavy expenditure on advertising, there is significant downfall in Profits of the company which is a matter of concern for the near future. Debt to Equity It is evident from the statistics given that the Debt to Equity ratio has been increased from 3.25 to 5 in the current year, which is not a good sign for the company, since the funds are borrowed at some rate of interest and in return the interest earned by the company is also lower than what was made in prior year i.e. the Time interest earned is only 1 as compared to 2.9 in prior year. Also the company is making a loss since last year it would be difficult to pay off the interest expense on borrowings. Return on Assets It is evident from the statistics given that the Return on Assets utilised in the company has also decreased from 0.04 to -0.10 in the current year. This may be due to the heavy depreciation and other operating expenditures have been charged to the revenue of current year. (Namoi cotton, 2015) Summary Conclusions The management shall establish the reasonable procedures for year-end and the controls over the commitments, payables and the financial reporting. The identification and the accuracy of the PAYEs and the internal communication of the new spending would also further strengthen the practices of financial management. Audit Area Audit Assessment Payables at the Year-End (PAYEs) Criteria Mostly Met Commitments and Year-End Budget Management Criteria Mostly Met Financial Information Reporting Criteria Met (Namoi cotton, 2015) Solution 3 General Objectives of Internal Control The Internal control consists all the processes which are designed to give the assurance for the achievement of the objectives of company in following cases: cost-effective utilization of the resources, the efficiency of operations, the financial reporting reliability and the compliance of the regulations and the internal policies. The general objectives of the internal control are as under: To ensure that thebusiness is conductedefficiently with respect to the systems that is in place and is implemented fully. The Controls shall mean that the processes and transactions of business may take place without any disruption and also with low disturbance or risk and which may, in turn add the value. Tosafeguard the business assets. The Assets may include the tangibles as well as the intangibles, and the controls are also necessary in order to ensure that they are been used and protected from any fraud, misuse, theft or misappropriation. Todetect and prevent fraud. The Controls are also required to show up any financial or operational disagreements which may be the result of some fraud or theft. This may include the off-balance sheet funds or the utilisation of the unauthorised policies of accounting, or the use of property of company and similar, inventory controls etc. To ensure theaccuracy and the completeness of the accounting records. Also ensuring that the transactions of accounting are recorded accurately and fully, and that the assets and liabilities are also identified correctly and are valued, and that all the revenues and costs shall be accounted fully. To ensure thepreparation of the financial informationthat also applies to the reporting and also to management accounts, if necessary, for the facilitation of the effective decision-making of management.(Strategic management accounting knowledge, 2011) Following Transactions would occur at Fitness for life: Cash Receipts and Payments: This would include the receipts of the Fees from the members of the Fitness Centre, other miscellaneous Processing charges etc. The payments shall include Petty cash expenditures like repairs of some machineries and equipments, tea, food and beverages, etc. The risk here is that the branch manager may diligently misappropriate the cash received by raising the fake bills for expenditures. Hence, it is essential to set proper internal control system to overcome this risk of embezzlement of cash. Incorrect Claims for Salaries of Staff: Since, the entire responsibility of Staffing and their time management is handed over to branch manager, it may be possible that the claims may be wrongly made for the salary not to be payable to the particular staff on occasion of certain leave taken by him during the month. Free Entry to Relatives: There are likely chances that the branch manager allows his friends and relatives to enter the Fitness Centre without making any payment of membership fees, hence the CCTV can be placed at the branch premise which is considered to be the better internal control to overcome this kind of risk. Solution 4 When Should an Auditor Perform Tests of Controls? The Tests of controls may be required, when: The auditor has planned a reliance on test results for some low level of risk of control. Tests of the balances and the analytical procedures in itself are not at all sufficient in order to evaluate the assertions of the financial statement (such as the completeness for the revenues). The observations and Inquiries concerning the key controls in the small entities are required to offset the material weaknesses and significant control deficiencies for a risk assessment of control at some level. Where the tests of controls are performed, they can be used for evaluating some of the assertions for the transactions, thus reducing the tests of balances.The Common sizes of sample utilised in the practice are 40 units of sample (with no deviations or errors) or the 60 units of sample (with one deviation or error). (Accounting Concern, ND) The Tests of controls are generally dual purpose. The first purpose is to test the compliance with the entitys internal controls. The secondary purpose is to perform various procedures for accounting and internal controls.The auditor must perform the following audit procedures: Assessment of the effectiveness of the system of internal control. This shall mean that investigation shall be conducted on the entities operations and design. Obtain the direct evidence, additional about the amounts that are disclosed in the Financial Statements. This evidence can be obtained by utilising the substantive testing procedures. Say for example, we may consider the amount of receivables in the SOFP. The one way in which this can be misappropriated may be if it had been valued incorrectly, because the huge amount of balance had been owed by the customer who is not likely to pay back. The controls which may assist to prevent shall include: Take up the references of credit on the new customers. Establish a limit of credit. Developing the analyses for aged receivables. The follow up of the amounts which are not paid timely. References ASX, 2014, Corporate Governance Principles reviewed on 8 January 2015, https://www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-3rd-edn.pdf Ready Ratios, 2015, Audit Risk reviewed on 8 January 2015, https://www.readyratios.com/reference/audit/audit_risk.html Auditing and Assurance Board, 2015, Auditing Standards reviewed on 8 January 2015, https://www.auasb.gov.au/Pronouncements/Australian-Auditing-Standards.aspx ASA 260, 2013, Communication with those charged with governance reviewed on 8 January 2015, https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_ASA_260.pdf ASA 315, 2013, Identifying and Assessing risk of material misstatement reviewed on 8 January 2015, https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_ASA_315.pdf Namoi cotton, 2015, Financial Reports reviewed on 8 January 2015, https://namoicotton.com.au/reports/financial-reports.aspx Namoi cotton, 2015, Annual Report 2014 reviewed on 8 January 2015, https://namoicotton.com.au/Uploads/FinancialReport/Full%20Year%20Financial%20Report%202014.pdf Queens University, 2014, Audit and Risk Committee reviewed on 8 January 2015, https://www.queensu.ca/secretariat/trustees/committees/audit.html Bank of International Settlements, 2010, Principles of Corporate Governance reviewed on 8 January 2015, https://www.bis.org/publ/bcbs176.pdf Comptel, 2012, Objectives of Internal Controls reviewed on 8 January 2015, https://ar2011.comptel.com/en/corporate_governance/financial_reporting_process/objectives_of_internal_control Newstatement, 2015, Principles of Corporate Governance reviewed on 8 January 2015, https://www.newstatesman.com/business/2013/11/what-are-fundamental-principles-corporate-governance Strategic management accounting knowledge, 2011, General Objectives of Internal Controls reviewed on 8 January 2015, https://apmstuff.blogspot.in/2011/07/5-general-objectives-of-internal.html Accounting Web, ND, Test of Controls reviewed on 8 January 2015, https://www.accountingweb.com/blogs/cpapastr/today039s-world-audits/efficient-tests-balances-series-no-5-when-should-auditor-perfo Open tuition, 2015, Test of Controls reviewed on 8 January 2015, https://opentuition.com/articles/f8/audit-tests-difference-tests-control-substantive-tests/ Western Economic Diversification Canada, 2011, Year End Audit Procedures reviewed on 8 January 2015, https://www.wd.gc.ca/images/cont/13662a-eng.pdf Enel, ND, Principles of Corporate Governance reviewed on 8 January 2015, https://enel.ru/en/company/corporate_governance/principles_of_corporate_governance/ University of Tasmania, 2014, Audit and Risk Committee reviewed on 8 January 2015, https://www.utas.edu.au/university-council/about-the-committees/audit--and--risk-committee HM Revenue and Customs, ND, Audit and Risk Committee reviewed on 8 January 2015, https://www.gov.uk/government/organisations/hm-revenue-customs/groups/audit-and-risk-committee Thrivent Financial, 2014, Year End Audit Procedures reviewed on 8 January 2015, https://www.thrivent.com/member-involvement/leader-resources/finances/audit/ Monica Zorn, 2014, Year End Audit Procedures reviewed on 8 January 2015, https://www.roseryan.com/blog/2014/01/how-to-prepare-for-your-year-end-audit-are-you-ready/ Proformative, 2014, Year End Audit Procedures reviewed on 8 January 2015, https://www.proformative.com/questions/year-end-accounting-checklist Accounting Tools, 2015, Test of Controls reviewed on 8 January 2015, https://www.accountingtools.com/questions-and-answers/what-are-tests-of-controls.html Cram.com, 2015, Test of Controls reviewed on 8 January 2015, https://www.cram.com/flashcards/tests-of-controls-and-substantive-tests-of-transactions-ch-14-332531 Accounting Concern, ND, Test of Controls reviewed on 8 January 2015, https://www.accountingconcern.com/accounting-dictionary/tests-of-controls/ PCAOB, 2015, Identifying and Assessing risk of material misstatement reviewed on 8 January 2015, https://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_12.aspx International Standard on Auditing, ND, Identifying and Assessing risk of material misstatement reviewed on 8 January 2015, https://www.frc.org.uk/Our-Work/Publications/APB/ISA-315-Identifying-and-assessing-risks-of-materia.pdf ACCA, 2013, Identifying and Assessing risk of material misstatement reviewed on 8 January 2015, https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_jan13_fau_f8_p7_isa315.pdf

The Lady from Shanghai Film Noir Essay Example

The Lady from Shanghai Film Noir Paper In classical Greek mythology, the sirens were creatures, which would sing so beautifully that sailors would wreck their ships and drown. Another creature in classical Greek mythology was Circe, a beautiful witch who would destroy the men who came to her island by turning them into animals. How does Orson Welles update these classical Greek elements and put them into his film? Why does he make use of these figures from classical mythology in order to tell a story set in the modern world? The lady From Shanghai movie is a film noir. The movie is a commercial Hollywood film and at the same time an â€Å"art film†. One of the aspects of the â€Å"art film† is symbolism. Welles forced us into it is symbolic subtext in order to understand it is logic. He updated classical Greek elements and put them into his film. I think the reason why Welles is using mythology to tell a story set in modern world is because mythology gives meaning to human experience. Myths are ancient, but timeless stories that stretch the bounds of daily understanding. Elsa symbolized the Sirens. She is a beautiful woman who lured Michael to fulfill her selfish desire. She wanted her husband dead. Elsa is also compared to Circe (the daughter of Helios). Just before Michael passed out from the effects of the pills, he denounced her as a blonde Circe. He sticks the gun into her ribs. He told Elsa that she killed Grisby and she is the killer. Elsa, as Circe created unsubstantial image of beasts in men. 2. A story within a story: How does the Chinese play in the film reflect the events themes of the movie itself? Michael runs into the Chinatown where he ducks inside the Mandarin Theatre, during the performance of a costumed, stylized oriental play. We will write a custom essay sample on The Lady from Shanghai Film Noir specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Lady from Shanghai Film Noir specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Lady from Shanghai Film Noir specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The Chinese theatre scene is central to the meaning of The Lady From Shanghai. The meaning of this scene is â€Å"the alienation effect†. The play on stage revealed Elsa’s true intentions. This scene comes in a moment, when audience needed some answers. I think Welles gave us a little exposition to clear things up before he takes us to the House of Mirrors. 3. Discuss the scene in the House of Mirrors towards the end of the film. What is the symbolic importance of mirror images appearing and then being broken or shattered? Elsa’s servants kidnapped Michael to a deserted amusement park, closed for the season. I the hall of mirrors Elsa and Bannister murder one another in the fragmented shards of glass. The symbolic importance of mirror images appearing and then being broken it is that not only their bodies are being terminated, but their self-images, self-esteem, and personal legacies being shattered as well. When the mirrors are destroyed than we can see whom Elsa really is. Before Michael descended into the hall of mirrors, he twice passes signs that say: â€Å"STAND UP OR GIVE UP†. When Michael enters the hall of mirrors, the distorted images of him suggested potential lost of selfhood. . Give a detailed example of a montage from this film. For this question, you may use any example except the siren scene, the Chinese play scene, and the mirror scene, as these have been discussed above. Montage in The Lady From Shanghai is used in flashback to explain the past, ongoing actions and illustration of character’s thoughts. The scene in aquarium, when Michael met with Elsa it i s an example of a montage. There are an octopus and shark in the big tanks. Octopus is a symbol of conspiracy; shark is a symbol of power, unpredictable, dangerous. When Elsa and Michael kissed in the aquarium, the sharks made sinister passes in the tanks behind them. Michael does not know it that he is on his way to be eaten by his lover. This means the fragility of existence, the absurdity of reality, and the lie in love. When Michael O’Hara delivered a speech about the cannibal sharks; the metaphor perfectly describes the group of people with whom he traveled. 5. Explain how The Lady From Shanghai is both commercial Hollywood film and at the same time an â€Å"art film†? Give specific examples from the film’s plot, characters, and setting. The Lady From Shanghai is a commercial Hollywood film and at the same time an â€Å"art film†. The film has an art film aspects like: symbolism, social realism style, focus on thoughts and dreams of character, use of montage, close-ups, nonlinear plot, targeted selected type of audience. Examples supporting art film are: symbolism – the Sirens, Circa, the courtroom scene, Bannister named their yacht â€Å"The Circe†. When Elsa springs a trap of seduction and deception on Michael, she first leads him down back alleys until they reach a spot where a large pig is wallowing in the street (Circe) etc. Use of montage – jury’s chairs arrange as a chessboard, Judges playing chess, scene in aquarium. The film has also commercial film aspects like: making money, targeting general audience, linear plot, overlapping dialogues, violence, music aspects, soft focus, deliberately stylized glamor, commercial. Examples supporting commercial film are: use of overlapping dialogues – Chinese theater. Soft focus – glamorous soft-focus extreme close- ups of Elsa’s face. Violence – triple murder. Commercial – scene on the yacht interrupted by Glosso Lusto – hair care product commercial.