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Final Case Study

No â€Å"l† In Team Team members: Jazzmen Robinson, ROR Rousakis, Antenatal Karma, Allen Wang MGM 300 – Team Dynamics and Managerial Analysis Golden Gate University Case Overview The case looks at a company called Support. Com that specializes in technology support. The company Is roughly 1 1 years old and provides other companies, such as Compact, technical support to their customers with purchased products.All employees of the company work remotely from home, while the corporate location as a large office in Redwood City. Support. Com irritates that it is no longer a startup company, however, in many ways the maturity of its administration points otherwise. Jazzmen Robinson, a 2013 graduate from USAF with a background in Communication Studies (also a team member of No â€Å"l† In Team), experienced the low-level administrative abilities in Support. Coma's human resources department. She was hired in as a Temporary Contract Recruiting Coordinator in the fall of 2013.From Cayman's initial perspective, the HER team appeared to be functioning Just fine, but this was definitely not the case as time revealed. The HER Director, by the name of Erik, was the mall cause of many problems that manifested In the department. Erik was employed for 7 years with the company, several of those years as the Director of HER. Erik had a background In Nonverbal Communication, as well as many years of experience in HER. Nonetheless, her inabilities to lead the HER team became quite

Audit Delay

Pg1Pg1 International Bulletin of Business Administration ISSN: 1451-243X Issue 10 (2011) EuroJournals, Inc. 2011 http://www. eurojournals. com Audit Report Lag and the Effectiveness of Audit Committee Among Malaysian Listed Companies Ummi Junaidda Binti Hashim Universiti Sultan Zainal Abidin E-mail: [email  protected] edu. my Tel: 609-6653760; Fax: 609-6669220 Rashidah Binti Abdul Rahman Accounting Research Institute, Universiti Teknologi Mara Shah Alam E-mail: [email  protected] uitm. edu. my Tel: 603 55444745; Fax: 603 55444921 AbstractThe purpose of this study is to examine the link between audit committee characteristics and audit report lag among 288 companies listed at Bursa Malaysia for a three year period from 2007 to 2009. The characteristics of audit committee examined are audit committee independence, audit committee diligence and audit committee expertise. In this study, audit report lag refers to the number of days from the company’? s year end (financial year ) to the date of auditor’? s report. The results of this study show that audit report lag for the listed companies in Malaysia ranges from 36 days to 184 days for the three year period.The results of this study also show that audit committee independence and audit committee expertise could assist in reducing audit report lag among companies in Malaysia. This study however could not provide any evidence on the link between audit committee diligence on audit report lag. Overall, the findings in this study provide some evidence supporting the resource based theory, whereby characteristics of the audit committee as the resources and capabilities could improve companies’? performance as well as corporate reporting. Keywords: Audit Committee, Audit Report Lag 1.Introduction Financial reporting in general will provide useful information and assist users in decision making as capacity of capital providers in companies. Particularly users rely on the audited financial reports i n their assessment and evaluation of companies’? performance. The audited financial reports will increase its reliability and users will feel affirm on the reports verified by the auditors and would be able to make decision wisely (FASB, Concepts Statement 2). Timeliness itself will enhance the usefulness of the information. There are many ways to define timeliness.Commonly known that timeliness is the reporting delay from the company’? s accounting year end to the date of the audit report completed (Chambers and Penman, 1984). Audit report lag would lead the shareholders and potential shareholders to postpone their transaction on shares (Ng and Tai, 1994). This in turn, would provide negative effect to the company. 50 Pg2Pg2 Bursa Malaysia1 has demanded for timely financial reporting through the provision of Chapter 2 and Chapter 9 of the Listing Requirements (2009), Bursa Malaysia Securities Berhad.Bursa Malaysia listing requirement under chapter 9. 23 (a) provides t hat a public listed companies must submit its annual report to Bursa Malaysia within six months after the company’? s year end. To prevent companies from late submission of their audited financial reports, Bursa Malaysia in consultation with Securities Commission has imposed penalty to public listed companies for failure to disclose the material facts such as the annual report within the time frame. However, despite the penalty being imposed, there are companies that could not meet the submission deadline.This current scenario as reported in Bursa Malaysia website 2010 (www. bursamalaysia. com). Many professional and regulatory bodies have taken various actions to identify the factors that hinder companies in delaying the submission of financial reports. Bursa Malaysia highlighted that corporate governance mechanisms which is audit committee would play a significant role in the company to ensure that the objective of Bursa Malaysia on timely reporting can be achieved. The ame nded Bursa Malaysia Listing requirement in 2009 provides that the members of audit committee must not be less than 3 persons.All members of the audit committee must be non-executive directors, with a majority of them being independent directors and at least one member is a member of the Malaysia Institute of Accountants (MIA). If the member of the audit committee is not a member of MIA, the member must have at least three years of working experience. Malaysian Government has recommended Malaysian Code on Corporate Governance (MCCG, 2000) which was later revised in 2007. The revised code recommends that member of audit committee to comprise of fully non-executive directors, be able to read, analyse and interpret financial statements.This is to ensure that they would be able to effectively discharge their functions. Since audit committee has a close working relationship with external auditors, the audit committee would able to assist the level of audit coverage and assurance. This cou ld be done by employing knowledgeable members in the audit committee (Abbott et al. 2003), thus, would improve timeliness and reduce audit report lag. Past studies that have examined the determinants of audit report lag among companies focused only on company’? specific variables such as company size, (Al-Ajmi, 2008), profitability (Ahmad and Kamarudin, 2003), year end (Ahmed, 2003); leverage (Owusu-Ansah and Leventis, 2006), industry type (Jaggi and Tsui, 1999), audit opinion (Ng and Tai, 1994), and type of auditor (Afify, 2009). However, these studies did not examine corporate governance mechanisms in relation to audit report lag. Afify (2009) and Tauringana (2008) examined the impact of corporate governance mechanisms on audit report lag. Both studies were conducted in a non-Malaysian setting.Within the Malaysian context, studies that have examined the issue of timeliness using firm’? s specific variable include those by Ahmad and Kamarudin (2003) and Che-Ahmad and Abidin (2008). These two studies did not examine the issue of timeliness in relation to corporate governance mechanism. The current study extends the corporate governance literature by examining the issue of timeliness of annual reports in the Malaysian market by incorporating corporate governance, firm’? s specific variables in relation to audit report lag.The aim of the current study is to examine whether the existence of audit committee could assist in reducing audit report lag. Such examination is important since the audit literature has identified the role of audit committee in reviewing the financial statement. This study aims to answer the following research question: â€Å"? Could audit committee play an important role in effectively monitoring the timeliness of audit report? This study contributes to the corporate governance and audit literature by examining association of corporate governance; audit committee and the audit report lag.The findings of the study would have policy implications for MCCG. It provides supporting evidence on whether the development of corporate governance could significantly increase the timeliness of annual reports among companies in Malaysia. This study could assist Malaysian Institute of Corporate Governance 1 Bursa Malaysia was previously known as Kuala Lumpur Stock Exchange. 51 Pg3Pg3 (MICG) to provide best practice in order to enhance corporate governance mechanisms. The findings could also assist external auditors in evaluating the effectiveness of the audit committee in their audit planning.Such assistance would assist the external auditors in identifying the best time to be allocated for their audit engagements in terms of effort such as whether to reduce or increase effort and the amount of fees to be charged. The remainder of the paper is organized as follows. First, it discusses on literature review and hypotheses development. Next, it describes on research design to conduct the study. It further provides the results of the analysis and discussion. The final part concludes and provides suggestions for future research. 2. Literature Review and Hypotheses DevelopmentWithin the corporate governance mechanisms, audit committee plays an important role in the monitoring process as well as its reporting role in companies. These members would reduce auditors’? task complexity and increase timeliness. Therefore, arguably, audit committee would be able to reduce audit report lag. This is because the appointment of audit committee are in line with the agency theory (Jensen and Meckling 1976) where agents act on behalf of principles in ensuring the company is performing well and provides quality annual reporting.The following sections develop three hypotheses to meet the objectives of the study which are related to the characteristics of audit committee. 2. 1. Audit Committee Independence According to the agency theory, the independent members in audit committee could help the principals to monitor the agents’? activities and reduce benefits from withholding information. This is because audit committee with more independent directors is considered as being a more reliable group other than board of directors in monitoring the company.The effective role provides by audit committee would be appropriate to represent the rights and privileges for all stakeholders. An independent audit committee enhances the effectiveness of monitoring function since it serves as a reinforcing agent to the independence of internal and external auditors in a company. Menon and Williams (1994) posits that an audit committee must comprise entirely of independent directors in order to be more effective. Klein (2002) shows that independent audit committees reduce the likelihood of earnings management, thus improving transparency.Carcello et al. (2000) found that audit committee independence have positive significant relationship with audit fees. This provides evidence that independence of the audit committee would lead to higher quality of financial report. Further, Ismail et al. (2008) found that the independence of audit committee would not influence the quality reporting of the companies. They argue that this is due to the companies only fulfilling the requirements, rather than the impact of the requirements. In contrast, Ali Shah et al. 2009) found that companies in Pakistan are having good corporate governance through having independence of audit committee. Bursa Malaysia Listing requirements (2009) and MCCG (2007) have highlighted that the audit committee might institute stronger internal control and good monitoring of financial reporting process in a company. The strong internal control managed by audit committee would lead to auditors reducing their work on the company’? s accounts because of their reliance on the internal control of the company. This would subsequently lead to the decrease in audit delay.Therefore, the first hypothesis is develope d. H1: There is negative relationship between the audit committee independence and audit report lag. 52 Pg4Pg4 2. 2. Audit Committee Diligence Ismail et al. (2008), measure audit committee diligence based on actual number of audit committee meetings held in a year. Audit committee meetings are considered as an important tool in ensuring audit committee members are fulfilling their responsibilities towards the company. Audit committee must carry out activities effectively through increased frequency of meetings in order to maintain its control functions (Bedard et al. 2004). Abbott et al. 2000) in their examination found that audit committee that meets at least twice annually is subjected to less exposure of sanction by the authorities. This is because regular meetings conducted would indicate that the audit committee discharges their duties in a well manner as an agent in the company. They also noted that audit committee that is wholly independent is also active by way of having mee tings. Dechow et al. (1996) argue that audit committee is an integral part of a company that emphasises high level monitoring. Moreover, the monitoring function would be more effective in terms of financial reporting.American Bar Association posits that an audit committee which holds less than 2 meetings annually is considered not committed to their duties. This indicates that the audit committee is unable to contribute to the internal control in that situation. Auditors who really monitor the internal control function of the company would reduce their works. However, Ismail et al. (2008) found that frequency of audit committee meeting could not influence the quality reporting of the companies. They argue that this is due to the companies only fulfilling the requirements, rather than the impact of the requirements.Razman and Iskandar (2004) found Malaysian companies that have good reporting meet more frequent than poor reporting companies. This is because, during the meeting, they c an monitor the management activities. Of consequence, this will lead to the decrease time taken on auditing by the auditors and reduce the reporting lag. Therefore, following hypothesis is developed. H2: There is negative relationship between audit committee diligence and audit report lag. 2. 3. Audit Committee Expertise Audit committee expertise is important in order to deal effectively with external auditors.This is because audit committee typically acts as the mediator between the management and the auditors. DeZoort et al. (2003) note that audit committee members with experience in financial reporting and auditing especially those who are CPAs would understand auditors’? tasks and responsibilities. They would become more supportive of the auditors compared to audit committee members who do not have similar experience. Audit committee members who are experts are more ‘? friendly’? with the auditors, comprehensible, logical and coherent when they are discussing with the auditors regarding the financial reporting of the company.Audit committee with more expertise would be more concerned about the financial reporting quality of the company. DeZoort (1998) contends that an audit committee with more internal control experience makes decisions or judgments similar to auditors compared to those audit committee members who are without experience. This reflects that experience in the accounting, internal control or auditing is fundamental to enable the audit committee to understand and cater on the problematic issue on the financial reporting system of the company. They would also realise the benefits of producing financial statement on time at the market.It is also identified that audit committee with financial expertise are going to facilitate each other. As discussed in resource based theory, the resources and capabilities that audit committee posses with financial expertise may assist in improving the firm performance. Listed companies in Mal aysia that have financial literate members of audit committee would have ability to end up with good financial report (Razman and Iskandar, 2004). This is because audit committee who has knowledge in accounting and auditing is able to demonstrate their ability in monitoring of internal control and reporting.Strong internal control also would lead the auditors in 53 Pg5Pg5 reducing their work because of their reliance on the credibility of the internal control. Therefore, the following hypothesis is developed: H3: There is negative relationship between the audit committee expertise and the audit report lag. 3. Research Design Sample covered in this study are among 288 companies listed at Bursa Malaysia for three years from 2007 to 2009. The samples are chosen randomly from 806 of the population. Table 1: Total number of companies and sample based on industry IndustryPopulationSample of companiesPercentConstruction49197 Consumer1395318 Hotel521 Industrial2658830 Infrastructure731 Prop erty883111 Plantation43166 Technology29124 Trading & services1816422 TOTAL806288100 The companies listed at Bursa Malaysia are selected for this study because they are governed by the rules and regulations imposed by MCCG and Bursa Malaysia Listing Requirements. The companies selected include consumer, industrial products, trading and services, construction, infrastructure, hotel, property, technology and plantation. Table 1 provides the number of companies selected from each of the sector.There are seven operational variables which comprise of one dependent variable, three independent variables and three control variables as describe in Table 2. Table 2: Variables Measurements VariablesDefinition Dependent ARLAudit report lag Independent ACINDAC independence ACMEETAC meeting (ACdiligence) ACEXPAC expertise (AC experience) Control SIZECompany size AUDIT TYPEType of audit firm PROFProfitability Measurement Represents the number of days elapsing between the end of the fiscal year of t he company to the completion of the audit for the current year for each individual firm (the audit report date)Percentage of non-executive directors to the total of audit committee members Number of audit committee meeting No of audit committee member with background experience in financial reporting (such as MIA,MICPA) to the total of audit committee members. Natural log of year end total assets Dummy variable, ‘? 1’? if auditor is one of the former Big-4 audit firms, ‘? 0’? otherwise PROF = Return on asset, measured by net income divided with total assets 54 Pg6Pg6 4. Results 4. 1. Descriptive Statistic Table 3: Descriptive Statistics for Audit Report Lag (N= 288) YearNMinimumMaximumMeanMedian 2007ARL28840. 00184. 00103. 14110. 50 008ARL28840. 00146. 00103. 42111. 00 2009ARL28836. 00136. 00102. 46110. 00 2007- 2009ARL86436. 00184. 00103. 00111. 00 Notes: ARL = number of days between the end of the fiscal year to the date of completion of audit As shown in Table 3, the mean score of audit report lag for the pooled sample is 103 days with a maximum and minimum days of 184 and 36 respectively. This indicates that on average, the companies took 103 days to complete their audit report. Using the pooled sample from period from period 2007 to 2009, the results indicate that the companies did comply with Bursa Malaysia listing requirements and he Companies act where they submit their report within six months except for one company which took 184 days to submit the report. It shows that companies are improving over the years on the number of days taken to complete the annual reports. The results of this study are somewhat similar to Afify (2009) that found the maximum and mean score number of days to complete the annual report was 115 days and 67 days respectively. The results indicate that the number of days that the companies took to complete the audit report has reduced from 2007-2009 by 48 days. Results on previous study show relative di fference with the current study.Che-Ahmad and Abidin (2008) found that 442 days while Ahmad and Kamarudin (2003) reveal 273 days on the maximum of days to complete the annual report. Table 4: Number of companies and audit report lag for 2007 – 2009 Audit report lagNo. ofNo. ofNo. of ARL (within)companiescompaniescompanies Year / percentage2007Percent2008Percent2009Percent 1 month (30 days)00. 0000. 0000. 00 2 months (60days)227. 64206. 94258. 68 3 months (90days)4214. 584114. 244114. 24 4 months (120days)19868. 7521173. 2620872. 22 5 months (150days)258. 68165. 56144. 86 6 months (180days)00. 0000. 0000. 00More than 180days10. 3500. 0000. 00 Total288100288100288100 Table 4 shows that for the three year period, no company has completed and submitted their annual report within a month. The results also show that for the three year period, 41 to 42 companies have completed and submitted their annual report within 3 months. None of the companies have submitted their audit reports exceeding 6 months except for one company which managed to submit their audited report only after 184 days in year 2007. The results in Table 4 shows that most companies reports way ahead the date stipulated by Chapter 9 (9. 3a) of Bursa Malaysia Listing Requirement that the annual report shall be issued and submitted within a period not exceeding 6 months from the financial year end of the company. Such results indicated that the companies are concerned and realised that audited reports are useful for users’? 55 Pg7Pg7 decision-making. The results support the notion that excessive delay in publishing financial statements would increase uncertainty in relation to investment decisions(Ashton et al. 1987; Ahmad and Kamarudin, 2003). Table 5: Descriptive statistic for Audit Committee Characteristics and Control VariablesIndependent VariableNMinimumMaximumMeanMedianStd. Deviation ACIND8640. 601. 000. 931. 000. 18 ACDIL8641. 0012. 004. 845. 001. 67 ACEXP8640. 001. 000. 400. 330. 19 Control variable SIZE TOTASSET (RM BILLION)8649 -336. 640. 790. 242. 86 TYPEAUD864010. 580. 000. 49 PROFITABILITY864-1. 8811. 0590. 030. 030. 40 Notes: ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL= number of audit committee meeting ACEXP= no of audit committee member with background experience in financial reporting TOTASSET= total assets that the companies have at the end of the financial year.TYPEAUD= ‘? 1’? if audited by Big-4, ‘? 0’? if otherwise PROFITABILITY= net income divided with total assets Table 5 presents the characteristics of the audit committee among the listed companies. The results show that audit committee independence (ACIND) has a mean score 93 percent. The results also show that the listed companies minimum score of 60 percent of their audit committee member being represented by independent directors. The results indicate that the companies comply with the Bursa Malaysia listing require ment (2009) which requires a company to have majority of the audit committee members being ndependent directors. Although the requirement of Bursa Malaysia on the number of independent directors in a board of directors is different from MCCG’? s (2007) requirement, the requirement of Bursa Malaysia listing requirement prevails MCCG’? s requirements2. Table 5 also presents the results on the number of meetings held by the audit committee. The results show that almost all audit committee in the listed companies discharge their duties appropriately in which on average 5 meetings were being held.The highest number of meeting held by the audit committee during the three year period was 12 times. MCCG (2007) provides that companies should have their audit committee meeting at least 4 times a year. Table 5 also shows the mean score of audit committee expertise (ACEXP) as 0. 4 (40 percent). Such results indicate that most audit committee in the listed companies have audit comm ittee members with experience in financial reporting. Only 24 of the companies (2. 78 percent) formed their audit committee with members not having accounting qualification.The later results did not comply with requirements of Bursa Malaysia listing requirements and MCCG that states at least one member of the audit committee must fulfill the financial expertise requisite. In fact, two companies for the three year period have yet to comply with the requirement to have one of the audit committee members’? with financial expertise. 4. 2. Correlation Matrix Analysis Table 6 shows a non-significant value (0. 333) which is more than 0. 05, indicating data normality. Based on Kolmogorov-Smirnov and Shapiro Wilk tests, this study concludes that audit report lag is normally distributed. MCCG (2007) provides that, all members of the audit committee should be non-executive directors. 56 Pg8Pg8 Table 6: Normality Test for Audit Report Lag Kolmogorov-SmirnovaShapiro-Wilk StatisticdfSig. S tatisticdfSig. NARL0. 0348640. 0210. 9988640. 333 a. Lilliefors Significance Correction Table 7 shows no correlation problem among the variables since the value is less than 0. 5. The variance inflation factor (VIF) indicates all variables have a value below two which is within the acceptable range of 10. Table 7: Correlation Matrix Table ARLACDILACINDACEXPLog_AssetTYPEAUDROA ARL1 ACDIL0. 096**1 ACIND-0. 68*0. 0301 ACEXP-0. 0190. 0220. 0131 LOG_ASSET-0. 170**0. 093**0. 078*-0. 0031 TYPE AUD-0. 170**-0. 088**0. 010-0. 0210. 195**1 ROA-0. 076*0. 0330. 029-0. 032-0. 0210. 0061 **Correlation is significant at the 0. 01 level (2-tailed). * Correlation is significant at the 0. 05 level (2-tailed) Notes: ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL= number of audit committee meeting ACEXP= no of audit committee member with background experience in financial reporting LOG_ASSET= natural log of total assets (in billions of ringgit Malaysia) TYPE AUD= ‘? 1’? f audited by Big-4, ‘? 0’? if otherwise ROA= net income divided with total assets 4. 3. Fixed Panel Regression This section presents the results of the fixed panel regression using Eviews. The panel data analysis is an increasingly popular form of longitudinal data analysis among social and behavioral science researchers (Hsiao, 2003). A panel is a cross-section or group of people who are surveyed periodically over a given time period. In this study, the group is the listed companies selected and the time is the duration of the data collected, which is the three year period of 2007 until 2009.Since the data is bound to be heterogeneity, the panel data technique could take such heterogeneity explicitly into account by allowing individual specific variables (Gujarati, 2003). Normal regression does not adjust firm’? s specific effect which would lead to variables being omitted and mis-specified the model (Fraser et al. 2005). Fixed effect mo del could overcome such problem by adjusting the effects through firm’? s specific intercept by capturing immeasurable firm’? s specific characteristics (Fraser et al. 2005). Panel data provides more informative of data, variability and efficiency.Under the panel data, the model is generated as follows: ARL = 1ACINDP + 2ACMEET + 3ACEXP + 4SIZE+ 5AUDTYPE + 6PROF + it Table 8: Fixed Panel Regression Result VariableCoefficientProb. ACIND-0. 0217060. 001* ACDIL-0. 0098350. 899 ACEXP-0. 0400840. 001* LOG_ASSET-0. 1297820. 012* ROA-0. 0021460. 264 TYPEAUD0. 0025350. 294 C5. 7867340. 000 N864 57 Pg9Pg9 Table 8: Fixed Panel Regression Result – continued Adjusted R-squared0. 802562 F-statistic12. 811 Prob(F-statistic)0. 000 Notes: ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL=number of audit committee meetingACEXP= no of audit committee member with background experience in financial reporting LOG_ASSET= natural log of to tal assets (in billions of ringgit Malaysia) TYPEAUD= ‘? 1’? if audited by Big-4, ‘? 0’? if otherwise ROA= net income divided with total assets Adjusted R2= adjusted R2 coefficient determination F stat= indicate how much variation is explained by the regression equation. *significant at 1%. Table 8 shows that the audit committee independence (ACINDP) and audit committee expertise (ACEXP) are significant at 1% level. Thus, accepting hypotheses one and three respectively.On the other hand, the results show that there is no relationship between audit committee diligence and audit report lag. Therefore, hypothesis two is rejected. The results indicate that audit committee independence and audit committee expertise may reduce on audit report lag but audit committee diligence could not influence audit report lag. Carcello et al. (2000) found that audit committee independence and audit committee expertise have significant relationship with audit fee while audit co mmittee diligence did not provide any relationship on audit fees.The results in this study shows significant relationship between audit independence and audit report lag which is similar to Klein (2002) that found that more independent audit committee members would effectively influence financial reporting quality. The results of this study support the view that audit committee with a simple majority of independent audit committee members are more likely to fulfill its duties effectively compared to an audit committee members that have no independent audit committee members.This is consistent with agency theory where independent members in an audit committee could assist principals to monitor the agents’? activities and reduce benefits from withholding information. They would have had provided more effective roles in monitoring the companies. Further, the number of financial experts on audit committee will reduce incident of fraud (Farber, 2005). A member with financial exper tise demonstrate a high level of financial reporting knowledge and thus expected to lead the committee, identify and ask knowledgeable questions that challenge management and external auditor (He et al. 009). In practice, it is a general belief that more meeting and discussion of the committee would improve the performance of the company. However, similar to the study done by Uzun et al. (2004), the results in this study show that the number of audit committee meeting held is not significantly associated with audit report lag. More frequent meeting that the company has does not necessarily provide better achievement to the companies. Thus, the company needs to ensure audit committee member raised and resolved issues with management during the meeting, and as a result improve the quality of reporting. . Conclusion The results of this study show that audit committee characteristics: audit committee independence and audit committee expertise contribute as important factors that affect audit report lag of the companies. Such results correspond to the resource based theory where those characteristics of audit committee as the resources and capabilities that may improve companies’? performance as well as on the corporate 58 Pg10Pg10 reporting.These two characteristics represent the Bursa Malaysia listing requirement that require audit committee compose of not fewer than 3 members with majority of them being independent directors and requires at least one member of the audit committee to have financial expertise requisite. Audit committees with those characteristics could assist the companies to be timely in their annual reporting. Finally, this study could not find significant link between audit committee meeting to audit report lag.This study suggests that audit committee could prioritise important things that need to be resolved during the meeting in order to improve the performance of the company as well as in assuring audit report lag. This study is not w ithout limitations. This study does not include other factors such as government policy or political issue that also might affect audit report lag. McGee (2007) noted that the influence of timeliness might be attributed by culture, political and economic system of the country.Secondly, covering a bigger sample would provide greater generalization on the Malaysian listed companies on audit report lag and corporate governance characteristics. Finally, this study only covers a three year period from 2007 until 2009. A longer period such as ten year period data would be more interesting as it can show the trend on audit report lag. For future research avenues, a possibility is to examine other corporate governance mechanisms; characteristics of board of directors in assuring audit report lag.Future research can also examine which parties are liable for the delay of annual report, either on the hands of the preparers or auditors. References [1] Abdul Rahman, R. and Mohamed Ali F. H. , 20 06. â€Å"? Board, audit committee, culture and earnings management: Malaysian evidence†?. Managerial Auditing Journal, 21 (7), 783-804. [2] Abtott, L. J. , Parker, S. , Peter, G. F and Raghunandan, K. , 2003. â€Å"? The association between audit committee characteristics and audit fees†?. Auditing: A Journal of Practice & Theory, Vol. 22 (2, 17-32. [3] Abbott, L. J. and S. Parker. , 2000. â€Å"?Auditor selection and audit committee characteristics†?. Auditing: A Journal of Practice and Theory. 19 (2), 47-66. [4]Afify, H. A. E. ,2009. Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence form Egypt. Journal of Applied Accounting Research, 10(1), 56-86. [5] Ahmad, R. A. R. and Kamarudin, K. A. , 2003. â€Å"? Audit delay and the timeliness of corporate reporting: Malaysian evidence†?. Working paper, MARA University of Technology, Shah Alam. [6] Ahmed, K. , 2003. â€Å"? The timeliness of corporate r eporting: a comparative study of South Asia†?.Advances in International Accounting, 16, 17-43. [7]Al-Ajmi, J. 2008. â€Å"? Audit and reporting delays: Evidence from an emerging market†?. Advances in Accounting, Incorporating Advances in International Accounting, 24, 217- 236. [8]Ali Shah, S. Z. , Ali Butt S. and Hasan, A. ,2009. â€Å"? Corporate governance and earnings management an empirical evidence form Pakistani listed companies†?. European Journal of Scientific Research, 26(4). [9]Ashton, R. H. , Willingham, J. J. and Elliott, R. K. , 1987. â€Å"? An empirical analysis of audit delay†?. Journal of Accounting Research, 25(2), 275-92. [10]Atiase, R. K. , Bamber, L. S. nd Tse, S. , 1988. â€Å"? Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earning announcements†?. Contemporary Accounting Research, 5(2), 526-552. [11]Bedard, J. , Chtourou, S. M. and Courteau, L. 2004. â€Å"? 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Three Information Technology Systems - Assignment Example Being able to correlate information across multiple platforms creates a successful environment for combatting crime. Introduction In today’s age of information technology and in the various designs of database creations, members of law enforcement find that knowing how to utilize any number of research techniques will greatly assist in finding information on criminals being sought for various crimes. Criminal databases are also a valuable tool in determining what areas of a city, state or in the nation, require a more robust police presence in order to keep criminal activity down to a manageable level (Hunter & Barker 2011). As part of training for any police officer and for detectives conducting any type of criminal research activities, understanding how each database works and the search criteria required for each, is essential for success in finding and identifying specific people who may be involved in criminal behavior. Three database systems are discussed in this paper: the Integrated Automated Fingerprint Identification System (IAFIS), the National Crime Victimization Survey database (NCVS), and the Crime Mapping system (Cordner & Scarborough 2010). 1. There are a number of ways that these database systems are used by law enforcement agencies within a community policing program to help with keeping down criminal activity. It is important for every community to have some type of mapping system which can show what criminal activity has been taking place over various time periods. In many instances, the police department for any given city will most likely access state information in order to drill down to a city’s information criteria and subsequently, to fine-tune that information to a neighborhood or community (Mazerolle, Bellucci & Gajewski 2005). The state is the main point of access for any type of information concerning census data, land use data, Department of Motor Vehicles data, and any other data that would commonly be required by a state to maintain in some database. From the statewide access point, the city police department may choose to have a professional database designer come in to create a system that can access the state information and combine it with city information in order to be able to create specific pictures or maps of where crime has been more active, such as in number of robberies over a specified time period. This type of mapping is also useful in determining traffic problems that might occur in various spots in the community because of criteria concerning time of day and even the day of the week (Mazerolle, Bellucci & Gajewski 2005). In the case of the IAFIS system which plugs into a national database, the use of the system helps to identify criminals who may be traveling over different cities and even into different states while committing crimes along the way (FBI 20130. If a criminal has been picked up once along the way and been fingerprinted before being put in jail, when he gets out and commits more crimes, he is easily identified, apprehended and put back in jail. While some criminals have not been caught yet, their fingerprints at crime scenes will be retained and attached to the crime so that if ever apprehended, the crime will come up in the database and the criminal finally

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Water, Flexibility and the Tao - Essay Example This verse of the Tao Te Ching holds up water as a model for human flexibilty and adaptiveness. Water, it says, is softer than any elements in its way, and yet it dissolves those elements with its very gentleness. This is true in nature, of course. Water turns rocks into sand, making soft what is hard. Many things dissolve in water, when all the water is able to do is flow around those elements. Water yields to anything in its way, a phenomenon easily seen by any mountain stream. Water yields to a rock in its way, flowing around it. In this way the â€Å"gentle overcomes the rigid,† and the water finds its way to the sea without being stopped by boulders or fallen trees. As the Tao says, everyone has seen this, but few are able to make this truth work for themselves, in their own lives. This difficulty stems from the human tendency to direct our own actions, and can be solved by an understanding of the Tao as the natural state to which things can return. In a commentary by the Center for Taoist Thought and Fellowship, the writer suggests that people misinterpret this verse, thinking that being flexible like water means being weak. However, most people do not see the small bits of hardness that are in water. â€Å"It is not the water which attacks the hard and strong, it is the little tiny bits of hard and strong suspended in the water which do the job.† This suggestion gives the verse a new meaning, allowing the reader not to be solely soft but to allow his or her softness to surround a powerful hardness.

Limbic encephalitis Essay Example | Topics and Well Written Essays - 3000 words

Limbic encephalitis - Essay Example It governs the processes like writing, planning and speaking. (Vincent et al, 2008) As the structure and function of the brain is analysed to some extent, it becomes clear that dealing with brain can be complicated and multifarious, particularly in medical terms. â€Å"Encephalitis, an inflammation of brain parenchyma, presents as diffuse and/or focal neuropsychological dysfunction. From an epidemiologic and pathophysiologic perspective, encephalitis is distinct from meningitis, though on clinical evaluation the two often coexist with signs and symptoms of meningeal inflammation, such as photophobia, headache or a stiff neck.† (Lazoff, 2010). Encephalitis thus affects the brain in full or parts and it results into several behavioural disorders of the patient. The anatomy of brain explains that when affected, the brain fails to regulate the vital functions of human life. The form of encephalitis in which the limbic system is affected is called the limbic encephalitis. Limbic encephalitis involves inflammation of the limbic or intermediate brain. Hence, it can be regarded as an anatomical diagnosis rather than a disease caused by common, specific causative. (Vincent et al, 2008) â€Å"Limbic encephalitis is a condition marked by the inflammation of the limbic system  and other parts of the brain.  The cardinal sign of limbic encephalitis is a severe impairment of short-term memory; however,  symptoms may also include confusion, psychiatric symptoms, and seizures.  The symptoms  typically develop over a few weeks or months, but they may evolve over a few days. Delayed diagnosis is common, but improvements are being made to assist in early detection.  Early diagnosis may improve the outcome of limbic encephalitis.† (National Institutes of Health, 2010) Also, limbic encephalitis can be defined as â€Å"a progressive dementia, often preceded or accompanied by agitation, depression and behavioural disturbances. It is

Ovarian Cancer Essay Example | Topics and Well Written Essays - 500 words

Ovarian Cancer - Essay Example This paper will offer a detailed pathophysiology, etiology, epidemiology and prognosis of ovarian cancer. Ovarian cancer stands solely as the number one death cause (Yabro, 2011). According to Gale (2009), current statistics indicates that, out of every 70 women, 1 of them is at the risk of developing ovarian cancer. Needless to say, women above the age of 65 account for more than 48% of ovarian cancer incidences (Yabro, 2011). As age advances, so do the chances of developing ovarian cancer. Sadly most ovarian cancer incidences are usually diagnosed at an advanced stage when the intra-abdominal extent of the spread is way too high. This does not work in the patient’s best interest seeing as they may be subjected to a harsher less physical friendly diagnosis as they are at an advanced stage. The most common pathophysiological theories of ovarian cancer engross the conception that it starts with the dedifferentiation of cells covering the ovary. In the course of ovulation, these cells are absorbed to the ovary, where they multiply (Gale, 2009). Ovarian cancer extends to the omentum and peritoneal surfaces. It extends through lymphatic invasion, intraperitoneal implantation, hematogenous dissemination and local extension. Intraperitoneal implantation is the most common way through which ovarian cancer cells spread. Malevolent cells can embed on anyplace in the peritoneal cavity. The most common ovarian cancer is the epithelial ovarian cancer. Hall (2010) denotes that it emerges from epithelium overlying the ovaries. The exact cause of ovarian cancer is unidentified (Gale, 2009). However, numerous contributing and risk factors have been discovered. These include the reproductive and genetic factors. In reference to Gale (2009), the risk of epithelial ovarian cancer is high in women who have not given birth and those with late menopause. Women who are mothers or have been pregnant at one point have a reduced risk of

Structural Transformation through E-business Essay

Structural Transformation through E-business - Essay Example Fred Smith of FEDEX Corp built up his business by identifying a need – the need of Companies for timely delivery of important documents. He invested large amounts of capital in building up an expensive transportation network, because of his belief that a strong market existed among businesses for overnight delivery of time sensitive documents. A centralized computer system existed which kept track of all packages delivered and this was known as COSMOS (Customer Operation, Service Master Online System). A bar code was placed on every package at the pick up point and scanned at every stage of the delivery process. Fred Smith realized early on that the Internet would play a significant part in revolutionizing the logistics of the transportation industry. The centralized database system was improved by introducing various pioneering features, such as handing out PCs with FEDEX software for tracking of packages, hand held signature devices that delivery agents could use to record s ignatures and a website that contained information on package delivery status. Using EDI and the Internet, FEDEX also worked backwards along the supply chain and provided management services at several points along it, where different services could be provided; for example, transportation, inventory control, purchasing, etc. 3. In the achievement of its goals, FEDEX has capitalized the vision of its founder, Smith who believed the success of the Company lay in IT(Lappin, 1996) and has implemented IT systems that are geared towards strengthening its e-commerce operations. The realization that information systems could play a vital role in ensuring the success of business has enabled the Company to survive and gain a head start in package delivery (www.garyclarke.com).

The ways to reduce crime in the worlds most violent cities Essay Example for Free

The ways to reduce crime in the worlds most violent cities Essay Crime has long been considered to be a serious issue of many countries, both developed and developing, in the contemporary society. In particular, the crime rate increases annually in degree in some sectors worldwide. In this speech, I would like to show my concern about the causes of the problem and the solutions to it. There are subjective as well as objective factors that lead to the escalation of this adverse circumstance. The first and also the principal cause of this problem is poverty, or we can say, economic deprivation. People are often driven to great lengths of desperation by poverty and this is a major cause of crime all around the world. The fact that such frustration is created is in itself a very dangerous thing for society on the whole as global inflation has risen significantly over the last few years. It does seem that in our world today, the rich get richer and the poor get poorer. That is to say, these destitute people do not have enough money to buy food and other necessities. Thus, their last resort to maintain their lives is to rob or steal, which leads to crime. More to the point, violence from mainstream media can also contribute substantially to the increase of crime. There are many films and plays containing violent or sensitive contents, which have a profound influence on the viewers. Some people want to emulate the heroes, as they see them, in the movies without knowing that the behaviour in reality can be seen as illegal in the eyes of the law. Teenagers are especially prone to this kind of factor without the supervision of older adults. There are also many social issues bringing about this unfavorable circumstance. Overpopulation, racism, regionalism, family conditions, and often political power are some factors that lay the foundation of serious crimes. Besides, there are other subjective factors. In other words, the reason for his crime-committing is partially not from the pressure of the society or social illnesses as mentioned above, and really difficult to control. Illustriously, mental disorders are a major cause of crime of this type. Other than depression, people with grave mental disorders also end up committing crimes. Such people should be treated before their tendencies and ailments get out of hand. A person with depression or some other serious mental disorder can also easily cause harm to themselves. Moreover, we have drugs, which are a bane [a cause of trouble], no matter how we look at them. A person addicted to drugs is unable to support their addiction and more often than not they end up in a life of crime to fuel their habits. It is not unknown anywhere in the world that a drug addict ends up committing crimes to raise money for their habits. Besides that, there are also a large number of people that are involved in the drug trade. Though these people may not really be drug-users themselves, they often lure others into drugs and crimes. So, what should we, people in the society, do to help tackle such a problem? Government, I’d like to say, need to come up with some policy that helps narrow the gap between the rich and the poor. Television and film rating system need to be strictly implemented. Parents should thoroughly supervise their children, so as not for them to be stuck into drug-relating problems, and make their children lead the most fulfilled life as possible .

9-11 and how it affected the United States Essay Example for Free

9-11 and how it affected the United States Essay Tuesday, September 11, 2001 was a day that devastated our entire nation and changed the lives of every American in some way. This was one of the most horrible tragedies in our nations history, because of all the lives lost and the twin towers that were demolished. The events that took place on September 11 had an outstanding effect on our country. The 9-11 tragedy was terrible yet unforgettable event. One year after this tragedy feels like a very short period of time. There was Pearl Harbor, Oklahoma City, and now 9-11 is added to the list of American tragedies. With all the deaths of 9-11 almost everyone knows someone or knows someone who knows someone that was either in the World Trade Center and survived or died in the World Trade Center. This is an extremely sad but true way to look at it. Our country now tries to move on from this terrible experience, but will never forget it. 9-11 affected everyone as a whole as well as personally. See more:Â  Social Satire in The Adventures of Huckleberry Finn Essay For better or for worse the September 11 tragedy changed America. Besides taking thousands of lives and knocking down the Twin Towers this tragedy has brought our nation closer together. We will now have another topic to add to the history books and pass on to prevent something like this from happening again. All Americans will remember where they were when the Twin Towers went down. Another affect anyone can see all around our country is patriotism. Everyone now has new pride in the United States. Although the events of 9-11 took so much away from us it made our country stronger as a whole.

Psychology Essays Down Syndrome Child and AAC

Psychology Essays Down Syndrome Child and AAC Down Syndrome Child and (AAC) Augmentative or Alternative Communication System Doesthe Down syndrome child, acquiring the ability to communicate usingaugmentative or alternative communication (AAC) System, follow a similardevelopment path as that of typical language development? The Down syndrome child, bydefinition, is different from others. Therefore, more than likely he or shewill experience some level of mental retardation and physical disability.Physical disability can include health, immunity, and physical problems whichaffect the sight, the hearing and speech. This would imply that most childrenborn with Down syndrome have limited intelligence, limited physical ability,and, similar to the deaf child, because of hearing deficits, will have delaysin language development. Language development and auditory function have beenlinked in numerous studies. Where in the deaf child intellectual function isnot an issue, it should be noted that in most deaf individuals, languageimpairment continues throughout life although the ability to communicate can beaugmented through other means such as hearing aids, sign language, and thelike. Language delay would beprognosticated in intellectually and/or auditorily impaired children frombirth. In the child with Down syndrome, given the additional physical problemsincluding impaired motor skills affecting articulation, a language delay, to agreater extent, would be both implied and expected. The question as to whether,with the use of augmentative or alternative communication (AAC) the child thenfollows the path of typical language development, albeit retarded or delayed. In the paper entitled Languageand Communication Characteristics of Children with Down Syndrome, (Miller,J in Pueschel. S.m. et al., p. 224) a collaboration of views that include thedelay which involves the necessity in language for cognitive development, anddeficit which involves the additional characteristics needed for languagedevelopment, is needed. That collaboration with the inclusion of otherenvironmental factors that can affect verbal skills and language comprehension.In fact, this study places more emphasis on the environmental factors thaneither delay or enhance language development in the delayed or deficit child. Given that all factors areinterchangeable in studies, i.e. level of deficiency or delay and environmentaland social factors, it can also be surmised that a child with variations ofthese combinations, would find his/her world enhanced with the ability tocommunicate. Studies using AAC with Down syndrome children generally speakingshow better communication skills which would lead to better environmentalfactors based on at least less frustration in social situations. Foreman and Crews (1998, p. 1)define AAC as to commonly refer to mechanical and electronic systems usedwith cerebral palsy and physical disability but include sign language as usedwith the deaf. This article also refers to the language system developed byMargaret Walker Makaton. The system was developed as a support tocommunication development in adults. This method, now used in over 40countries, combines the use of signing and speaking. Also mentioned in thisarticle is the use of picture communication that requires no reading skills butrather use pictographs to convey information. Both methods have been shown to havepositive results for the child along with concerns of stigma and difficultlyfor either the child or the family to learn the AAC. While these concerns havebeen voiced, on the other hand, better communication skills have cut downsignificantly on behavioral outbursts due to the inability to communicate. The studies also indicate thatlearning basic signs for no, help and the like empower the child. Thisempowerment would imply enhanced environmental factors as a consequent tobetter social skills. But further, as Foreman and Crews study shows (1998, p.6): The ability to name objects is of greatuse to young children with a limited capacity to communicate (Grove Walker, 1990). Most of the frustration experience by young children withcommunication difficulties is limited by the ability to name a desired toy,food or activity. While this study taughtchildren naming skills through four methods fv communication, it concludes thatthe multimodal method of instruction is an effective way of encouragingchildren with Down syndrome (1998, p. 7) and signing may carry most weightamongst the various modalities. Another point to be discussedis to the question as to whether children with Down syndrome have a pattern oflanguage development that is distinct or different from the typical. Studiesconducted by Harris (1983, pp. 153ff) and Coggins (1979, pp166ff) determinedthat children approximately three years old or younger, whether normal or Downsyndrome develop approximately the same. It is with older children where normalchildren acquire more advanced language skills (Coggins, 1979). Harris studysuggested that were different language strategies were used both groups, normaland Down, progressed in age. Miller points out that apreference for gestural expression over verbal expression among children withDown syndrome by educators, parents, and speech-language pathologists (Miller,p. 6) has been noted. This makes sense, as confirmed by many researchers;intelligibility of speech is a major factor in Down syndrome. This inability toproduce intelligible speech is attributable to physical problems mentionedabove, to include the muscular structure of the jaw, and often-reported oversizedtongue. This would go along with where studies indicate the normal child andthe Down syndrome child split from each other in language development. Themuscular development coupled with normally developing cognitive skills allowthe normal child to interact and communicate by the age of 5 or 6 whereas Downsyndrome children remain unintelligible. Additional to physicaldisability is the deficit in understanding concepts and complex ideas. AsMiller points out, ideas relating to time and space, relationships, causality(Miller, p. 8) are difficult to impossible for the child with Down syndrome tounderstand. It is in this area that the factors involving the physical,cognitive and environment can be linked to where the Down syndrome childsdevelopment and language skills reach a ceiling. From research conducted, itcan be safely assumed that children with Down syndrome stop developing aroundthe age normal children are able to understand the above-mentioned ideas andconcepts. This inability, retarding cognition, will then as a consequenceretard ability to communicate at a complex level of thinking as do normallydeveloping children and adults. This would indicate that, despite the currentAAC available, at some point language development would not continue on thesame path as in the typical. An important variable however, is environment, inthe determination of just how far this child can develop. Since gesture was noted to bepreferred in this group, studies noted in the article by John Clibbens, pointsto arguments such as those of Remington and Clark (1996) that signingfacilitates interactions and thus speech development and those carried out byMiller (1992) and Launonen (1996) both of which point to advantages in signingand greater advancement in vocabulary among subjects during an importantdevelopmental period (Clibbens, p. 2). Launonens follow up study in 1998found that there was still significant difference in social and linguisticskills between the two groups. Both of these authors emphasize signing asbeneficial both in the short and long term. Interesting to point out thatstrategies used by deaf mothers were looked at for research purposes. Clibbens,Powell and Grove (1997) note that signing is preferred as it is a naturallanguage system that does not require special equipment among other reasons. One of the major argumentsagainst signing is that it does not encourage children to speak. Yet othershave noted that as the child grows (to some extent as does the normal child)that speech overtakes use of gesture to communicate. It would seem that empowermentis an important factor in all people and this would not exclude the child withDown syndrome. Empowerment implies self-esteem. This comes out of socialinteraction that has positive feedback. When a child is able to find a way tobetter communicate with his environment and have his needs met, he is morelikely to want to learn, on some level, and to do more of the same. The generalfeedback in studies reviewed show that use of AA is generally positive for allparticipants. Empowerment and self-esteem, has been shown in studires of allsorts to enhance the life generally and leads to success in relationships.Success in relationship again, has been shown in numerous studies to be as theresult of good ommunication. Communication, as proven by these studies iseffective both verbally and nonverbally as through signing with thispopulation. There have been many thingssaid about the Down syndrome child that have not been included in studies.These things could be considered beyond the typical. Down syndrome childrenhave been noted to be openly loving and naively devoted because of theirchildlike nature. More and more opportunities are opening up for these childrento include roles on television. More exposure with less stigmatism, furtherempower the Down syndrome child as well as others with physical, mental andcognitive disiabilties. Events such as the Special Olympics, develop thephysical where before these chidren were coddled and hidden. This furthers theempowerment and self-esteem of the Down syndrome individual and encourages himor her to further develop language skills. Any method that furthers thechances of a disabled child such as one with Down syndrom to benefit from inclusionin events and circles of others in society brings benefit and furtherdevelopment in all areas of growth. AAC includes a growing number of methodswhereby the ability to communicate can be enhanced. Thus, what was previouislydescribed as impossible or atypical for a child born with Down syndrome nolonger applies. In conclusion, the child whohas learned one mode or a combination of modes of augmentative or alternativecommunication (AAC) System, follow a similar development path as that oftypical language development to a point. The factors that must be considered inevaluating this question are cognitive in that the intellectual ability toconprehend complex ideas will be retarded or impaired and reach a ceiling.Compared to the norm, where, at a similar developmental point, the typicalprogresses. Further, beyond the cognitiveand intellectual factors, there are the physical factors that impedeintelligibility. This is based on physical deformity and which contribute todelays which further impede ability to communicate. This separates languageability related to muscle development and jaw structure from the typical at thephysical level. AAC techniques cannot yetbring language development to the level of the typical or the norm, yet theycan increase vocabulary, extend communication skills, beyond what is now thenorm for the Down syndrome child. This enhancement helps the child developother social skills that bring the environment closer to him or her and others, While researchers in AAC techniquesrealize the factors that inhibit or enhance their studies involve the type ofmodality or combination thereof along with social factors level of deficiency,and the environmental factors that contribute greatly to the better functioningof children with Down syndrome. Because the stigma of retardation anddisability has lessened over the years, more opportunities are available toenhance learning and social skills. Sports events such as the above-mentionedSpecial Olympics allow a Down syndrome child to experience physical strengthand the sense of competition which build on self-esteem and emotional balance.More and more acceptance of such children has come about in the communityleading to support groups, respite, and more understanding of what is availableand what works. The capacity and capability ofthese children, studies and personal experience show, has been underrated. Acouple of generations ago, these children were not expected to survivechildhood. While they have shown mental deficiencies, their emotional abilitiesto give and receive are not deficient by the reports of many. More and more,these children are participating in regular schools, grow up to do work thathas meaning to them and are able to maintain independent living skills. Manyare developing talents such as singing, acting, music which also can beconsidered skill enhancing providing further means of communication andlanguage development. The answer is to the question:Does the Down Syndrome child, acquiring the ability to communicate usingaugmentative or alternative communication (AAC) System, follow a similardevelopment path as that of typical language development, is yes and no. Nobecause the child born with Down syndrome will develop at all levels atypicallyand this would include language development. However, as stated below: Providing the best strategies for communication for a child with anintellectual disability is an enormously complex task. Augmentative proceduresare not the complete solution to the communication problems of these children.However, by a slow process of trial and assessment of these procedures, smallgains can be achieved in the eventual construction of a system that allowschildren to communicate more effectively. The practical benefits of theseprocedures for children with Down syndrome (and all children with intellectualdisabilities) are of great importance to the improvement of their lifeopportunities. (Foreman, p. 8) Improvement of live andopportunity has been the result of, at least in part, augmentative procedures. References Coggins. T. E. (1979). Relational meaning encoded in thetwo-word utterances of stage 1 Downs syndrome children. Journal of Speechand Hearing Research, 22, 166-178. Clibbens, J. (2001). Signing and lexical development inchildren with Down syndrome. Down Syndrome Research and Practice 7(3),101-105. Clibbens, J. Powell, G.G. Grove, N. (1997). Manualsigning and AAC Issues for research and practice. Communication Matters,11 (2), 17-18. Foreman, P., Crews, G. (1998). Using augmentativecommunication with infants and young children with Down syndrome. Down SyndromeResearch and Practice Vol. 5, No. 1, pp. 16-25. NSW, Australia, University ofNewcastle. Harris, J. (1983). What does mean length of utterance mean?Evidence from a comparative study of normal and Downs syndrome Children. BritishJournal of Disorders of communication, 18, 153-169. Launonen, K. (1996). Enhancing communication skills ofchildren with Down syndrome: Early use of manual signs. In S. von Tetzchner M. H. Jensen (Eds.), Augmentative and Alternative Communication:European Perspectives. London: Wherr. Launonen, K. (1998). Early manual sign intervention:Eight-year follow up of children with Down syndrome. In Proceedings of theISAAC 98 Conference. Dublin ISAAC/Ashfield Publications. Miller, J.F. (1992). Development of speech and language inchildren with Down syndrome. In I.T. Lott E.E. McCoy (Eds.) DownSyndrome: Advances in medical care. Chichester: Wiley. Pueschel, Siegfried M., Tingey, Carol, Rynders, J. E.,Crocker, A. C. Crutcher, D. M. (Eds.) (1987). New perspectives on Downsyndrome. Baltimore, MD: Paul H. Brookes Publishing Co. ISBN 0933716699Congresses Chapter 9, 233-62.

Wolfgang Amadeus Mozart Essay -- essays research papers fc

  Ã‚  Ã‚  Ã‚  Ã‚  Wolfgang Amadeus Mozart was a born child prodigy. He was Born in Salzburg in January 27 of 1756. He was the son of Leopold Mozart. He for years since his birth has he inspired and amazed people of all ages with his work. He was the greatest composer of his time.   Ã‚  Ã‚  Ã‚  Ã‚  As a child he showed musical gifts of a great magnitude. He composed minuets at the age of five and played for royals at the age of six. He and his sister, who was a gifted keyboard and clavier player, went on a tour around Paris and London away from their home in Austria. Mozart's father thought this would be a very profitable trip for their family.   Ã‚  Ã‚  Ã‚  Ã‚  On their tour, they went to Munich and Vienna to play a series of concerts. In that time, music could not be recorded in anyway but paper. So to hear music, either you had to learn a piece of music, or people would come to play it for you. Since music was so uncommon, it wasn't the cheapest. Unfortunately, most classes but the higher and royal class would not get to hear music very often. Music was a gift, not a privilege. Mozart and his family were part of the lower class so they had the gift of being able to play music and listen to music, but they only got to play for the higher classes.   Ã‚  Ã‚  Ã‚  Ã‚  Mozart did like the higher classes very much. He loved getting handmade suits that had to be the best clothes in the land. He liked it so much, every time he would receive one of the suits, he would go crazy with happiness and make a new piece of music. As much as he liked his music, he most probably liked his music more than people loved hearing him play, and everyone loved to hear him play.   Ã‚  Ã‚  Ã‚  Ã‚  While the family was in London, Amadeus's father grew ill. In those times once you got ill, recovering odds were against you. In his father's illness they moved to a village named Chelsea, near the Thames River. A little less than two months, the two children could not play their beloved music for it disturbing their father. The nine-year old Mozart needed something to do. This is when he conjured up the idea to compose their first symphony. It was called the Symphony in E-flat and is still performed today. The idea that a nine-year old composed a symphony is outrageous. Symphonies usually include at least eight instruments. ... ... last notes of The Magic Flute on September 29, 1791 and it premiered in Vienna on September 30, 1791 and it premiered in Vienna the very next day.   Ã‚  Ã‚  Ã‚  Ã‚  He could not enjoy the success of his new opera. Mozart collapsed from exhaustion after the premiere and his illness grew more serious. Death was near. During his final days, he was visited by a stranger who commissioned him to compose a Requiem Mass. In his deteriorating state, Mozart began to believe that the stranger was a messenger from heaven who came to give notice of his approaching end and that the Requiem was for himself. The mysterious visitor was actually sent by Count Walsegg whose wife had just passed away. A musician of little skill and even less merit, he intended to claim the work as his own to impress his friends.   Ã‚  Ã‚  Ã‚  Ã‚  Mozart died on December 5, 1791, before he could complete the Requiem. This phenomenal genius, so rich in talent, died a poor man at only thirty-five years of age. On the way to his final resting place, a storm rose and all of his friends retreated. Only his faithful dog watched his master fade away into his last Requiem. (bibliography not found)

Colombia Essay -- essays research papers

Columbia is a country wrought with poverty, corruption, and violence. It has gained notoriety for its drug trafficking and the scandalous dealings by the military. Five percent of Columbia (1.9 million people, 1.1 million of them children) have been displaced due to the fighting in a four decade old civil war. Columbia will need some serious rearranging politically, socially, and overall to get back on their feet.   Ã‚  Ã‚  Ã‚  Ã‚  Columbia is located in the very northern part of South America, it borders the Caribbean Sea between Panama and Venezuela, and it borders the North Pacific Ocean between Ecuador and Panama. The capital city is Bogota. The population, as of July 1999, was estimated to be 39,309,422. As of 1999, their birthrate was estimated at 24.45 per 1,000 people, and their death rate is estimated at 5.59 per 1,000 people. The life expectancy for males is 66.54 years, and for females it’s 74.54 years. Women live longer because we have to suffer more during everyday life. Columbia has a high literacy rate; (91.3% of those aged fifteen and above can read ad write, compared to the United States 97%).   Ã‚  Ã‚  Ã‚  Ã‚  Columbia government is very similar to ours; in fact the recently enacted criminal code was modeled after U.S. procedures. The original legal system was based on old Spanish law. The New criminal code was set up in 1992- 1993. Elections are open to be on voted by all citizens aged eighteen and above, and there is universal suf...

Divine Comedy - The Guardians of Dantes Inferno :: Divine Comedy Inferno Essays

The Guardians of Dante's Inferno      Ã‚   Dante's Inferno is one of the best written works of all time because it was written as an allegory inside an excellent story.   A key part of this allegory was how Dante used different guardians in the various circles of hell.   These guardians were used to symbolize the punishments of the sinners.      Ã‚   Minos is the guardian of Circle II, the circle of the Lustful.   He symbolizes an accusing personality because his job is to give punishments to the sinners.   The bodies of the sinners confess the sins automatically, and that shows the sinners know everything about themselves when it is too late to repent.   Minos is important because he is used to stress that none of the sinners can doubt which sins they have committed, and that the crime will receive a matching punishment.   The lustful were carried away by their passions in their previous lives, and therefore they are thrown about by a black wind.   Dante considers lust to be the highest sin because it is mutually committed to the pleasure of both parties.      Ã‚   Cerberus is the guardian of Circle III, the circle of the Gluttons. Cerberus is meant to portray the image of uncontrolled appetite.   In mythology, he was known to devour people who approached hell, and therefore is a glutton himself.   However, being a glutton, he must surrender himself to his appetite.   His appetite just overtakes him when Dante throws dirt in Cerberus' mouth, and the poets are allowed to enter the circle.   Cerberus is an example of how everything must submit to the glutton's appetite, including his soul. This is a dark sin because they now worship food instead of God, and this is reciprocated by the rain, which belies the jolly nature of gluttons and gives them dark temperaments. Gluttony is a sin which involves one person, and it is more of a selfish sin, but the gluttonous are alone because they always ate alone.      Ã‚   Pluto is the guardian of Circle IV, the circle of Misers and Spendthrift.   Pluto is meant to symbolize riches, as he is the god of wealth that springs from soil in ancient mythology. This is appropriate because he guards those who hoarded money and those who spent it foolishly.

What Motor Is More Reliable?

The survey found that the Japanese brands Yamaha,Honda are more reliable brands. But to me Honda is more reliable to me because its cheaper to fix if it breaks and Yamaha has more hp and tuqort and is faster. Honda is just a all around good atv, dirt bikes because you have your 400ex and you crf250f. Yamaha is good for speed and racing atvs, and dirt bikes like your 400 bashanee and your yz450f.Honda is made in the US so everything is cheaper for parts and take less time to get to your destination. The next year, Honda marketed the handling-friendly ATC200X to beginners. honda's first introduced the KLT200 – a three-wheeled atv – into the market in 1981. The company's first four-wheeler in 1985 and was called the Bayou 185. The Bayou 300 4Ãâ€"4, honda first atv 4-wheel drive atv.Yamaha is made in japan and the parts cost so much because they have to ship cost The YZ250X is optimized for the unique demands of Hare Scrambles and GNCC ® racing. The YPVSâ„ ¢-equipped 249cc two-stroke engine is combined with a wide-ratio five-speed transmission for the ultimate cross-country power plant.Yamaha .com TOKYO, Japan, October 5, 2016 – Honda Motor Co., Ltd. and Yamaha Motor Co., Ltd. today announced that the two companies have begun discussions toward a possible business alliance in the Japanese market in the â€Å"Class-1 category*† which include scooters with a 50 cc engine or emy community does atv poker runs at least once a year to raise money for charity, i've seen almost every brand of atv and i will address them all, for the record out biggest ride was about 300 bikes Honda: their not the most powerful or fastest but their quality is by far the best, i've seen one break down Polaris: laughing stock, i don't even know why people buy them, they do have power, but in a few years you will rebuild the whole bike Yamaha: a close second, they have very few problems, but its probably because most people don't keep them stock and try to modify them to much Kawasaki: i don't see many of them, but what i do see are impressive, a tie for second Can-am: i've only seen a few and they may beat honda on quality , but the price for a decent bike is ridiculous, their to pricey, but seeing less than a dozen, i can't saylectric motor. Debate honda is the best .com . Some people like other atv brands that's their opinion.

Operating Manual for Spaceship Earth

This short essay contains an outline of the pertinent points and concepts discussed by R. Businessmen Fuller In his essay Operating Manual for Spaceship Earth, which puts forward one argument for evolution. ‘Earth is only eight thousand miles in diameter, which is almost a negligible dimension in the great vastness of space. Our nearest star – the sun – is ninety-two million miles away. The nearest star after that ‘is one hundred thousand times further. It takes approximately four and one-third years for light to get to us' (Fuller: 1969: Pl) It puts us Into perspective.We are Just one of nine planets In one of one Right now, we are traveling at sixty-thousand miles an hour around the sun, as well as spinning axially, which adds approximately one thousand miles per hour to our motion. Each minute we both spin at one hundred miles and zip in orbit at one thousand miles. ‘ However our earth is so ‘extraordinarily well invented' that we don't feel t his. To our knowledge, humans have been on earth for two million years' and not even been aware of this. ‘Its so superbly designed' that It Is able to keep life regenerating despite' the fact that it should be impossible.Fuller: 1969: Pl ) To our knowledge, the sun has to be at Just the right distance away from us to be able to emit the energy we and our plants need to survive but not too close as to fry us. We also have to have the perfect amount of gravitational pull to hold us to the earth. Too much and we wouldn't be able to move but not enough and we would float off Into space. If either one of these were to be slightly out of place we wouldn't exist. This, from our knowledge to date 18. 10. 13, is proven by the fact that in our Milky-way we are the only planet with life form.That's not to disprove that in the future we loud find other life forms existing on other planets in other galaxies. It is statistically probable that there are other planets homing other species bec ause of the fact that there are approximately one hundred billion other galaxies. There are approximately 8. 7 million different animal species on earth (Moral, C et all 2011) plus another 400,000 different species of plant Offers: 2008) All of these survive on the earths surface. However there's not just one of each species.For example, there are approximately 7,186,560,610 humans on this planet (accurate at 10:ma'am 18/10/13). Current World Population: 2013) If we assume that every species has that number of participants then you are looking at 6. 5397702 x ION 6 (calculated by humans x animal species + humans x plant species) That's a lot for one planet to keep alive. Its amazing that we even exist and yet we do. Not only do we exist but we have evolved. ‘Quite clearly, all of life as designed and born is utterly helpless at the moment of birth' and humans ‘stay helpless for a lot longer' than any other species. ‘intellect. We had to experience and learn how to contend with difficulties and wrought ‘comprehensive reviews of the compound facts of experiences using intellect' we found ‘awareness. ‘ We can differentiate between the red berries that will kill us and the red berries that will nourish us. ‘ (Fuller: 1969: UP) We have also learnt to cultivate more of these botanical edibles by genetically inbreeding (Fuller: 1969: Pl) ‘Only as [man] learned to generalize fundamental principles of physical universe did man learn to us his intellect effectively. ‘ (Fuller: 1969: UP) We have been able to discover and understand science. That we are endowed with such intuitive and intellectual capabilities' which we have gained from experiences and the earth have meant that we are able to discover fundamental principles governing the fundamental design of life. ‘ (Fuller: 1969: UP) For example, R. N. A (Ribonucleic Acid) and D. N. A (Deoxyribonucleic Acid) and in discovering these we have been able to ‘ increase our survival potentials millions fold. ‘ (Fuller: 1969: UP) In conclusion, we are only one small species on one tiny planet in the ‘great vastness of space' and so really we are inconsequential.Yet what we have achieved, the percussions and effects we create Just go to show that whilst we may be small we are powerful. In the past 2,000 years we have evolved from thinking the earth is flat to realizing that not only is the earth round but that it is part of a universe. From this we have created rockets that can take us out of our earths atmosphere and into space. Give us another 500+ years and we will have achieved Warp Speed technology. The fact that our planet can have, sustain and regenerate millions of life forms only emphasizes our potential and proves how much more we can learn.

The thrill of reading Essay

Education is an important asset to any one’s life and should be available to every one of all ages. Certain levels of education should be available to people of different levels and should be easily accessible. We need a basic form of education in our everyday lives. If we did not learn simple arithmetic such as how to count or if we did not learn how to read, we would suffer in the real word. If we bought something, people could rob us of our change simply because we cannot count. We would not be able to learn if we cannot read. We would rely on pictures to describe things for us and to convey the message to us. We would lose the thrill of reading. All these basic skills are taught in primary school and everyone should have access to primary school education. It is essential that everyone goes to school and if money is what is stopping them, then the government needs to make a plan to help correct that. Primary education should be made free as it allows people to develop their brains and gain a basic knowledge of the world. The government should provide institutions which learners can attend to be educated which they currently do and they are called government schools. These schools should be subsidised by the government for people who really can’t afford school fees. If people have enough money and choose to attend a private learning institution and have to pay school fees, they should do that at their own will. School should be made compulsory from age six when children are able to understand and grasp concepts more easily until about the age of sixteen where they will have a broad knowledge of the world and can decide whether they want to further their studies in a more specialised way. The quality of learning should be of a good quality at all levels of education. Secondary education expands on the knowledge that learners have received from primary school. It is still a broad range of knowledge but more important knowledge is given to learners especially in terms of career choice paths. It should be free or subsidised by the government for people who are really underprivileged or who really can’t afford school fees. School gives children a basic knowledge in problem solving skills that they may need in their everyday lives. Secondary education is compulsory up until grade 9 since grade 10 is when learners choose specific subjects which they feel may help them later on in life or in the career they are interested in. School should be compulsory till the end of matric. It would keep young people off the street and they would be doing something constructive such as improving their education. Nobody wants to hire a sixteen-year-old which is the age you are allowed to leave school at. Those sixteen-year-olds end up jobless, sitting at home or can become involved in gangs or drugs. Instead of wasting their time, they should rather attend school. They choose not to go to school because they are lazy and need that push to make them do something. They stand a much better chance of getting a job with a matric certificate. Finishing school up until matric level also allows you to explore new areas in your life and so that you can help find yourself, your talents and your interests.

Contribute to the Support of the Positive Environments Essay

An positive enviroment has requirements.The early years foundation stage requires all prodivers to keep some written records e.x a recored of all medicines administered to children and a record of complaints received from parents and their outcomes.This is to keep the child safe and let the teachers know how to impove the enviroment.Most school are vist by Ofsted once a year to check if th are meeting the legal health and safet reuirements are in place.Ofsted national standarads included : – smoke alarms and emergency equipment available that is ready to use. – Tempreture at the right degrees -all areas well lit -Plugs covered. Mu 2.8 contribute to the support of the positive environments for children and young people 3.4 Quiet time gives the child time to decrease their stress levels and give them a chance to calm down.While physical Acitivities helps the child to strenght their mucles and heart.Its importance for the child to have a balance between these two so they will get both of the physical and mental effect of them.Rest and Quiet time focuses on the well being of the mental and emotion level. The child rests give them time to think and rest their mucles while Physical acitivities focuses on the physical as in streghting and weight of the child.It helps to develop the communication skills that helps the child with their future.It teachies the child how to work as an team and the importance of exercise.Rest and Quiet time gives the child the knowledge of how to calm themselfs down and in the right sense of how to let their emotions out.It helps them to control their breathing and thoughs. Mu 2.8 contribute to the support of the positive environments for children and young people 4.1 An balanced deit contains a balance of all five food groups: grains,vegetables,fruits,dairy and meats (ormeant alternatives).Child need an balance of food and nutrient to develop and grow.Child should have their 5 a day becuase they are a good souce of their vitamins and minerals.heir Fruit and vegtable helps them to say healthy and reduce the risk of heart disease,stroke and some cancers. An balance diet helps to develop the body and strenghts the body.The health eating programmed is about creating healthy and happy children and young people to help them to focus on learning.The foods we feed our child affects their weight,cholecterol levels,blood pressure,insulin regulation,brain function,emotional health and immune system.An commitment to a healthy life style is shown to bring many years of activity and enjoyment.