Technological Artifact Analysis Essay Example | Topics and Well Written Essays - 1000 words

Technological Artifact Analysis - Essay Example The only slightly raised features are the square directional pad in the middle, the three dividing bars between the keypad rows and the lens insert for the camera on the back. At first glance this artefact looks impressive. There is nothing elaborate or fussy about the design, and every visual aspect tends towards simplicity and sleekness. There are no garish colors, and so it would not appeal to young children. One notable review of the product observes that it is an adaptation of the earlier, popular Nokia 6300 model and highlights the styling as its best feature: â€Å"the 6700 is a beauty, made in the same style but with a more attractive and much daintier face† (PhoneArena Team, 2009, p. 1). This is an interesting comment to make in connection with a cell phone, since this artefacts is a functional object, and one might assume that it would be marketed on its technical features rather than the design of the casing. It is evident to anyone familiar with recent developments in mobile technology that this cell phone is not one of the most advanced models in terms of performance, even considering that it is now at least three years old. There is no wifi capability or touch screen functionality. The artefact’s title of â€Å"Nokio 6700 classic† is a clue to its niche and significance in the fast moving world of cell phone design. This artefact is intended to be the best of its class, and one which will go down in history as a market leader in cell phone design when it was produced in 2009. The two most striking features of the artefact are the shiny, metal surface which covers most of the back of the phone and one third of the front, and the gently curving corners. These two features suggest quite different things in most cultures. Silver metal of this kind is usually connected with engineering and technology. It is not the soft, glowing silver of a piece of

Social Psychology Essay Example | Topics and Well Written Essays - 3000 words - 1

Social Psychology - Essay Example Social psychology is a â€Å" scientific study of the effects of social and cognitive processes on the way individuals perceive, influence and relate to others† (Smith & Mackie, 2000, p. 3). Different psychologists have tried to explain the impact of society on human being. However, Floyd Allport believed that society does not influence the thinking of human being. Floyd Allport said that , â€Å"the individual in the crowd behaves just as he would behave alone, only more so†, as according to him, human being’s behavior in the society is a result of his own thinking, feelings, perception and nature and not the result of society’s influence on him (Allport & Wozniak, 1994, p.295). What Allport suggests is that all the aspects of human behavior and human nature like self identity, attitude, prejudice, discrimination, performance, self image etc. are results of his own thinking and what he makes out of that thinking. His own thinking pattern and the perception of the social behavior makes him to form a picture of the society. Hence, the aspects of behavior pattern which we think are shaped by the society are in fact shaped by man’s own thinking and feelings. According to Allport (1954), discrimination is the extension of behavior and it makes person use behavioral elements like harsh words, exclusion, avoidance and also physical attack (Lott & Maluso, 1995, p.4). Hence, it can be said that the behavior pattern of prejudice and the discrimination that man practices against people belonging to certain race, class or skin color is not a result of social influence but is a result of his own belief and thinking. The question is, even if

Business Studies - Recruitment and Selection Essay Example for Free

Business Studies Recruitment and Selection Essay Every business or organisation has a recruitment department, which is often undertaken by recruiters. It can be undertaken by an employment agency or even a member of staff at the business organisation. Human resources run the recruitment process. Recruitment (run by the human resource department) is the process of finding the right possible candidates for the job. When the organisation knows what candidates they re looking for Advertisement is commonly used for recruiting the right employees. Recruitment process: A business or organisation must have a work plan in order to make sure that they find the right number of employees for their needs. When a business is looking to recruit new employees they need to be able to mention and define the main jobs and responsibilities that will be expected. During the recruitment process there are many stages that need to be followed In order to select the right candidate for the job. The recruitment flow chart: Job analysis: Job analysis is the first part of the recruitment process. This is when the human resources department needs to identify whether a new member of staff is needed or could the work be done by reorganizing existing staff or working over time. Or even consider whether part-time or full time appointment needed. Job analysis is essential for the recruitment process and this defines whether they need workers and is so will the business recruit internal or external employees. The human resources department will need to decide whether to recruit employees internally or externally. Recruiting internal candidates will benefit the business as this will increase their workers morale and their motivation will increase because there is a higher chance of them getting promoted than the external employees. Another advantage of recruiting an internal employee is theres a lower cost of not having to go through training, as they already know the business. However the disadvantage is having to replace their internal workers. External candidates will also help gain advantage for the organisation as they will let the business find out more about the competition, gaining more ideas. The disadvantage of recruiting an external employee is the cost of training them to learn more about the business. Job description: A job analysis can be used to create a job description. The job description will describe how a particular employee is to fit into the organisation. A job description could be used as a job indictor for applicants. Alternatively it could also be used as a guideline for an employee to his or her role and responsibilities within in the organisation. Job descriptions can be used by organisations to provide information for use in drafting a situation vacant advertisement and for briefing interviews. he function for a job description can be very simple. Its when the businesses human resources department will need to draw up a list of tasks that the job will involve and the responsibilities of the person appointed. This is good for a business to draw a list up of their specific job description as this gives not only employers but also employees an idea of what theyre looking for. So therefore the business will most likely attract workers that they appointed for. Person specification: Armed with this sort of specification, those responsible for recruiting and selecting someone to do a particular job have a much clearer idea of the ideal candidate. However at the same time those applying for the job have a much clearer idea of what is expected of them and whether they have the skills and attributes. The human resources department may set out for its own use a person specification. The meaning of person specification is identifying the personal qualities for example qualities such: * Experience: Someone with experience in carrying out a particular job who has a particular responsibilities should be able to draw on that experience n new situations. * Qualifications: Is another important part of a person specification. As they will have more knowledge then say someone who have no qualifications. Another advantage for a employee in having qualifications as this will lower the list of people wanting a job, for example if an employer has a long list of employees he/she will recruit either ones with experience or ones who have qualifications. The advantages for the person specification process in recruiting in staff, is the employers will benefit from recruiting experienced staff as they are able to do a range of tasks. This makes them more flexible workers, which in turn increases the output of the business. Customers often like to deal with experienced employees. Qualifications are also good measures of prior learning. The idea of qualification is that it prepares he employee to do a particular job or activity. Inn creating person specification, organisations will therefore need to consider the level of qualification required by a job holder. Job advert Job advertisements form an important part of the recruitment process. An organisation is able to communicate job vacancies to a selected audience by this means. Most job advertisements are written (or at least checked) By the personal department, a task involving the same skills as marketing a product. Advertisements must reach those people who have the qualities to fill the vacancy. Job advertisements take many forms, according to the requirements of the post. A good job advertisement, while providing prospect candidates with helpful information also helps to deter people who do not have the required qualifications for the job. Presentations of the advertisement is very important as it gives prospective employees a first impression of the organisation Application form: Having an application form is essential. If businesss or organisations provide an application form, it means that theyre looking for someone precise. This is good for the business, because the candidates have to right specific stuff that are required, which means the business can find the right employee. Where as some businesses ask for employees CV. In my opinion this is a disadvantage to the organisation, as the candidate can write what ever they feel, most likely something that will advantage them to getting the job. So therefore the organisation wont be able to find the right candidate to do the job. Interview: Interviews are very important in the recruitment process as this gives the employer an idea of what the employee is like and if he or her is suited for the job. Some business such as Marks and Spencers use a certain technique when interviewing new candidates. They would rather ask the interviewee open questions as this allows them to answer the question with longer sentences rather than yes or no answers. This gives the employer a bigger judgement ad a better feel on the employees personality. Business also try to focus on questions that involve; what? Why? When? And how? Generally speaking overall the interviewers should try to make the interviewee feel relaxed and comfortable so that the interviewee can show his or best side. An opening remark might be to ask the interviewee about his or her journey. Selection process: Recruitment and selection can be very costly process for a business. It takes a great deal of time to set up the process which includes drawing up a job description, advertising the position, sifting through applications, checking which application best meet criteria set down for the post, interviewing candidates and finally selecting the best candidate for the post. There is a considerable scope along the way for waste and inefficiency. For example, when a job advertisement attracts 100 applicants there will be a considerable waste of time and resources when reducing the list down to six. If you get your procedures wrong you may eliminate some of the best candidates right from the start and end up with six who are barely satisfactory. If you end up choosing an unsuitable candidate for the job, the company will suffer from having trouble within he organisation before walking out on the job and leaving the company o go through the expense of replacing him or her yet. Induction: Induction is the process of introducing new employees o their place of work, job, new surroundings and the people thy will be working with. Induction also provides information to help new employees start work and generally fit in. Once the successful applicant has been selected and offered the post, the human resources department needs to prepare a suitable induction programme for when the new induction programme which should include; * An awareness of the workings and objectives of a business. * An awareness of health and safety issues. * Requirements when absent, ill or late. * Introduction to management and workmates. * Identification of any immediate training needs. I Training needs: As part of the induction process, new employees may be introduced to new processors or software that they are unfamiliar with. The employer should explain each of these processes to new employees, question them about their experience with the processes or software and listen carefully to their answers to discover their level of experience. For example an employee may be familiar with the Microsoft office software but may not have had the experience with spreadsheets. If this is the requirement of the role, then careful questioning will determine the skill level of the employee and the training required to enable them to do their job. Training may be carried out formally through a course r more informally by a colleague or with training in a timely needs and implementing training timely manner is important to ensure the new employees are equipped with the skills to properly carry out their duties. Application form: Having an application form is essential. If businesss or organisations provide an application form, it means that theyre looking for someone precise. This is good for the business, because the candidates have to right specific stuff that are required, which means the business can find the right employee. Where as some businesses ask for employees CV. In my opinion this is a disadvantage to the organisation, as the candidate can write what ever they feel, most likely something that will advantage them to getting the job. So therefore the organisation wont be able to find the right candidate to do the job. Both Application and CV form provide same information: Motivation theories: Financial: Wages, salaries and bonuses: Wages- time rate: Under this scheme workers receive a set rate per hour. Any hours worked above a set number are paid at an overtime rate Salary: flat rate: This is a set rate of weekly or monthly pay, based on a set number of hours. It is easy to calculate and administer but does not provide an incentive to employees o work harder. Piece rate: This system is sometimes used in the textile and electronics industries, among others. Payment is made for each item produced that meets quality standards. The advantage of this is that it encourages effort motivates workers. However it is not suitable for jobs that require time and care. Also many jobs particularly in the service sector produce outputs are impossible to measure. Bonus: A bonus is paid as an added encouragement and motivation towards employees. It can be paid out f additional profits earned by the employer as a result of the employees effort and hard work or as an incentive to workers at times when they might be inclined to slacken effort for example at Christmas and summer holiday times. Commission: Commission is a payment made as a percentage of sales a salesperson has made. Output related schemes: Output related schemes are the most common methods used to reward manual workers most schemes involve an element of time rates plus bonus or other incentive. Standards are set in many ways, varying from casual assessment to a detailed work study, based on method study and work measurement. A standard allowable time is set in according to the stages. The workers pay is then determined according to the success of the third stage. Performance related pay: In recent year, the emphasis in a number of organisations has shifted towards performance related pay. Performance is assessed against working objectives and company goals scoring systems are then worked out to assess performance against objectives and these distinguish levels of attainment, e.g. high, medium or low. Managerial jobs are most affected by performance related pay. Based on performance appraisal techniques, such as schemes have been adopted in a wide range of occupations, including the police force, universities, insurance and banking. Evidence indicates that up to three quarters of all employees are now using some form of performance appraisal to set pay levels. One way of rewarding performance is to give increments as targets are met, with the employee progressing up an incremental ladder each year. Profit sharing: Profit sharing is an incentive tool which involves giving profit related pay to employees or giving them bonuses based on the profit performance of a business. Using this approach employees are able to see the that the success of the company will also lead to personal rewards for them. Another example similar to profit sharing is a theory called the attribution theory which is often compared to profit sharing and the non financial appraisal. Attribution theory: All business have a need to explain the world, both to themselves and to other people, attributing cause to the events around them. This gives us a greater sense of control. When explaining behaviour, it can affect the standing of people within a group (especially ourselves). When another person has erred, the business will often use internal attribution, saying it is due to internal personality factors. When they have erred, they will more likely use external attribution, attributing causes to situational factors rather than blaming ourselves. And vice versa. They will attribute our successes internally and the successes of our rivals to external luck. When a football team wins, supporters say we won. But when the team loses, the supporters say they lost. Business attributions are also significantly driven by our emotional and motivational drives. Blaming other people and avoiding personal recrimination are very real self-serving attributions. They will also make attributions to defend what they perceive as attacks. businesses will point to injustice in an unfair world. They will even tend to blame victims (of us and of others) for their fate as we seek to distance ourselves from thoughts of suffering the same plight. They will also tend to ascribe less variability to other people than ourselves, seeing themselves as more multifaceted and less predictable than others. This may well because they can see more of what is inside themselves (and spend more time doing this). In practice, we often tend to go through a two-step process, starting with an automatic internal attribution, followed by a slower consideration of whether an external attribution is more appropriate. As with Automatic Believing, if we are hurrying or are distracted, we may not get to this second step. This makes internal attribution more likely than external attribution. Share options: Employees may be encouraged to take up shares in a company, often as part of a reward scheme. When employees take up these share options they are then rewarded according to the performance of the business. When the business does well so too does the value of their shares and the dividends they receive as a return to shareholders. Dividends are typically paid twice a year. Non-Financial: Goal setting: Establishing goals for employees to work towards can be an important motivational factor as the achievement of these goals then creates a sense of achievement and personal fulfilment. Goals can be established for an individual, team or for the whole organisation and achievement may be related to promotion at work. In order to direct ourselves we set ourselves goals that are: * Clear (not vague) and understandable, so we know what to do and what not to do. * Challenging, so we will be stimulated and not be bored. * Achievable, so we are unlikely to fail. If other people set us goals without our involvement, then we are much less likely to be motivated to work hard at it than if we feel we have set or directed the goal ourselves. When we are working in the task, we need feedback so we can determine whether we are succeeding or whether we need to change direction. We find feedback (if it is sympathetically done) very encouraging and motivating. This includes feedback from ourselves. Negative self-talk is just as demotivating as negative comments from other people. Depending on the type of goal we have, we will go about achieving it differently. A directional goal is one where we are motivated to arrive at a particular conclusion. We will thus narrow our thinking, selecting beliefs, etc. that support the conclusion. The lack of deliberation also tends to make us more optimistic about achieving the goal. An accuracy goal is one where we are motivated to arrive at the most accurate possible conclusion. These occur when the cost of being inaccurate is high. Unsurprisingly, people invest more effort in achieving accuracy goals, as any deviation costs, and a large deviation may well more. Their deliberation also makes them realize that there is a real chance that they will not achieve their goal. When we have an accuracy goal we do not get to a good enough point and stop thinking about itwe continue to search for improvements. Both methods work by influencing our choice of beliefs and decision-making rules. Goal setting can be compared, in a financial sense with performance related pay as employees are rewarded in accordance with goals set by the company. Perks and status symbols: Perks and status symbols are useful motivational tools in a company. A perk is something extra that you get for doing a particular job. For example employees of a railway company may get free rail travel for them and their families. A cinema employee may get free cinema tickets. Status symbols are also important motivators. Obvious status symbols n is having a bigger office, or having a sign outside your door with your name on. People often respond very favourably to status symbols because these mark them out as being special therefore employees will be motivated to work harder in order for them to be the special person. Appraisals: Common stages of staff appraisals are as follows: 1. The line manager meets with the job-holder to discuss what is expected. The agreed expectations may be expressed in terms of targets, performance standards or required job behaviours- attributes, skills and attitudes. 2. The outcome of the meeting is recorded and usually signed by both parties. 3. The job-holder performs the job for a period of six months a year 4. At the end of the six months period the jobholder and line manager or team leader meet again to review and discuss progress made. They draw up action new action plans to deal with identified problems and agree targets and standards for the next period. Meeting training needs: Mentoring needs: Mentoring and coaching are seen by many organisations as essential ways of motivating employees so that they feel valued and cared for in their work. Mentoring involves a trainee being paired with a more experienced employee. The trainee carries out the job but uses the mentor to discuss problems that may occur and ho best to solve them. This approach is used in many lines of work. For example it is common practice for trainee teachers to work with a mentor who s responsible for their early training and development. The student teacher will match the mentor teacher before starting his or her own teaching. The mentor will then give ongoing guidance to the student teacher on how best to improve his or her performance. If the student teacher has any problems or difficulties he or she can talk to the mentor for advice. Coaching: Coaching involves providing individuals with personal coaches in the workplace. The person who is going to take on the coaching role will need to develop coaching skills and ill also need to have the time slots for the coaching to take place. The coach and the individual being. Acquired needs theory: Need are shaped over time by our experiences over time. Most of these fall into three general categories of needs: * Achievement (nAch) * Affiliation (nAff) * Power (nPow) Some businesses may have different preferences and will tend have one of these needs that affect the business more powerfully than others and thus affects our behaviors: * Achievers seek to excel and appreciate frequent recognition of how well they are doing. They will avoid low risk activities that have no chance of gain. They also will avoid high risks where there is a significant chance of failure. * Affiliation seekers look for harmonious relationships with other people. They will thus tend to conform and shy away from standing out. The seek approval rather than recognition. * Power seekers want power either to control other people (for their own goals) or to achieve higher goals (for the greater good). They seek neither recognition nor approval from others only agreement and compliance. Identifying preferences A common way of discovering our tendencies towards these is with a Thematic Apperception Test, which is a set of black-and-white pictures on cards, each showing an emotionally powerful situation. The person is presented with one card at a time and asked to make up a story about each situation. Using it Challenge achievers with stretching goals. Offer affiliation-seekers safety and approval. Beware of personal power-seekers trying to turn the tables on you or use other Machiavellian methods. Make sure you have sufficient power of your own, or show how you can help them achieve more power. Defending Understand your own tendencies. Curb the excesses and, especially if you seek affiliation, beware of those who would use this against you and for their own benefit alone. * Atrribution theoryprofit sharing (financial) and appraisal ( non financial) We all have a need to explain the world, both to ourselves and to other people, attributing cause to the events around us. This gives us a greater sense of control. When explaining behavior, it can affect the standing of people within a group (especially ourselves). When another person has erred, we will often use internal attribution, saying it is due to internal personality factors. When we have erred, we will more likely use external attribution, attributing causes to situational factors rather than blaming ourselves. And vice versa. We will attribute our successes internally and the successes of our rivals to external luck. When a football team wins, supporters say we won. But when the team loses, the supporters say they lost. Our attributions are also significantly driven by our emotional and motivational drives. Blaming other people and avoiding personal recrimination are very real self-serving attributions. We will also make attributions to defend what we perceive as attacks. We will point to injustice in an unfair world. We will even tend to blame victims (of us and of others) for their fate as we seek to distance ourselves from thoughts of suffering the same plight. We will also tend to ascribe less variability to other people than ourselves, seeing ourselves as more multifaceted and less predictable than others. This may well because we can see more of what is inside ourselves (and spend more time doing this). In practice, we often tend to go through a two-step process, starting with an automatic internal attribution, followed by a slower consideration of whether an external attribution is more appropriate. As with Automatic Believing, if we are hurrying or are distracted, we may not get to this second step. This makes internal attribution more likely than external attribution. Sex discrimination act 1975 Sex Discrimination Act 1975 The Sex Discrimination Act 1975 applies to men, women and gender reassignees and states that it is unlawful for an employer to discriminate or fail to prevent discrimination against a worker because of his or her gender, marital or gender reassignment status The Sex Discrimination Act 1975 states that there are two types of sex discrimination: Direct discrimination This occurs where a worker has been treated less favourably than another in similar relevant circumstances on the grounds of his or her gender, and the treatment has resulted in dismissal, denial of opportunities within or for employment or training, or any other detriment. Indirect discrimination This occurs where a provision, criterion or practice is applied equally to both male and female workers and three conditions are jointly fulfilled: * The proportion of one gender who can comply is, in practice, considerably smaller than the other; * A worker suffers a detriment as a result; * The employer cannot show the condition or requirement to be objectively justifiable. For example, indirect sexual discrimination could occur if an employer applied a redundancy policy by selecting only part-time workers. This is because such action would discriminate disproportionately against women, as over 80% of part-time workers in the United Kingdom are women. Race relation act 1976 The race relations act 1976 makes discrimination on racial grounds unlawful in employment, training education and the provision of goods, facilities and services. The act defines two main types of discrimination: direct discrimination and indirect discrimination. Direct discrimination Direct discrimination occurs when someone Is treated less favourably on racial grounds. Racial grounds do not only include grounds of race but also those of colour, nationality, citizenship and ethnic or national origin. For example a dress manufacturing company advertises in the local newspaper for a Turkish machinist, Indirect discrimination: Indirect discrimination occurs when rules, requirements, or conditions that appear to be fair because they apply equally to everyone- can be shown to put people from a particular racial group a much greater disadvantage than others and the rules cannot be objectively justified. A racial groups may be defined by race, colour, nationality and ethnic or national origin. For example an advertisement asks for ability to speak Bengali. This requirement discriminates indirectly against people who do not speak Bengali and will be unlawful unless it can be justified by the nature of the job For example it would be unjustified to ask for Bengali speaker if the job involves working with people who can communicate well only in Bengali. Another example of an indirect discrimination is an advertisement invites applicants who speak English as their mother tongue. This requirement too, discriminates indirectly against people who speak English fluently, but not as their mother tongue. This kind of requirement will rarely be justified. If an especially high standard of English is needed for a particular job it would be better to ask for just that a very high standard of written and spoken English or alternatively, fluent English Example: the race relations act does not cover discrimination indirectly on religious grounds, but advertisements inviting Muslim or Christian applicants may discriminate indirectly against some racial groups, and the requirements must be justified by the nature of the job. A religious requirement may be justified for jobs connected with a church, temple, mosque etc and possibly religious organisations.

Research Proposal On Threat To Auditors Independence Accounting Essay

Research Proposal On Threat To Auditors Independence Accounting Essay History reveals that audit is a Latin word meaning he hears. Auditing originated in those years when individuals entrusted with public funds were required to give an oral account of their handling of those funds. Porter (1997) An opinion of an independent chartered accountant is needed to give the public rest of mind that the sets of accounts presented were true and fair and also conform to lay down standards. Independence is the cornerstone of auditing; Stewart (1977) quoted by Porter. In carrying out the audit assignment, the auditors must be independent i.e. the sense of being self reliant and his/her professional judgement not being subordinated by the opinion of others. (Porter, 1997, p.65) It is very important for the auditors to be independent otherwise the audit report will be undermined and lose its value. In order to make the users of information to have faith and rely on the audited account, they must be sure that the audited accounts are independent of entity, its management and other interested party. This is reflected in the fundamental principles of external auditing- objectivity and independence which state that auditors are objective and they express opinion independently of the entity and its directors. As the guide to professional ethics statement (GPES) 1:201: integrity objectivity and independence explains, objectivity is essential for any professional person exercising professional judgement. Objectivity is sometimes described as independence of mind (Dunlea, A. Maclochlainn, N. p.19). However, it is possible to identify some threats to auditors independence. The provision of non-audit services by auditors to their client is referred to as a self-review threat to auditors independence. This is so because once an auditor of a company starts to provide non-audit services to its client e.g. computation of corporation tax matters and other financial services the auditor and the directors tend to develop a relationship and this may jeopardise the objectivity of the auditor (Woolf, E. 1997, p.11-14). The provision of non-audit service by auditors to their client is still a topical issue. The New Standards on Ethics issued in October, 2004 by Auditing Practices Board (APB), gave some exemptions to small companies on the provision of non-audit services. These exemptions can be found on APBs website- www.frc.org.org/apb. (Accountancy, 2005) My interest in auditing as my best subject and my future aspiration to become an auditor made me to choose this topic to assess the threats to auditors independence. RESEARCH OBJECTIVES 1. To carry out a critical literature review to identify and assess the key threats to auditors independence. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose can a threat to auditors independence and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence of auditors. 1.3 METHOD 1. Conduct a review of literature on auditing in relation to auditors independence and threat to auditors independence in order to develop research question. 2. A questionnaire will be developed with question based on the background and objective of the research. The questions in the questionnaire will seek to test the research question; does the provision of non-audit service, pose a threat to auditors independence? The questionnaire will be distributed to a sample of 20 auditing firms and 20 small sized businesses within Bolton, United Kingdom: In order to find out whether the how provision of non audit service poses a threat to auditors independence. Data analysis that will be used is percentage method and chart, to evaluate the effect of non audit service on auditors independence. 3. If required, conduct interviews with some auditors after the collation of questionnaire. TIMESCALE February 2005 Week 1-3, lectures on how to write good project and selection of research topic. March 1, 2005 Draft research proposal and individual tutorials. March 4, 2005 Submission of research proposal. March 2005 Literature review and clarification of research objectives. April 2005 Agree formal access to 20 auditing firms and businesses. April 2005 First draft of literature review, clarification of methodology and compilation, piloting and revision of questionnaire. April-May 2005 Administer questionnaires and collection of questionnaires. If required, conduct interviews. June 17, 2005 Submission of draft literature review, methodology and related documentation. July-September Analysis of primary/secondary data. 2005 October 2005 Further writing up and analysis. November25,2005 Draft completed including bibliography. January 13, 2006 Submission of final project report and logbook. (England, J. (2005) RESOURCES I have access to computer hardware and software. Access to auditing firms and businesses has been negotiated, subject to confirmation. I also have the finance required to pay all incidental cost as part of my course expenses. REFERENCES Dunlea, A. Maclochlainn, N. (1995) Auditing standards: A Quick Reference, Dublin, Ireland, Oak Trees Press. England, J. (2005),Lecture Materials on Accounting Theory and Practice, Department of Business Studies, University of Bolton, U.K. Porter, B. et. Al (1997) Principles of External Auditing. West Sussex, John Wiley and Sons Ltd. Sullivan, H. (2005), The Accountancy Magazine, February edition p.67. Woolf, E. (1997), Auditing Today, Essex, Prentice Hall. LITERATURE REVIEW LITERATURE REVIEW 2.1 INTRODUCTION Since the introduction of the auditing standard on independence, which requires auditors to be independent of the clients being audited, the maintenance of independence has become a critical issue for the accounting profession. Bartlett, R. W (1993, Online) The author sees independence in auditing as able to maintain an unbiased mental attitude in making decisions about audit work that one is to report upon. Independence in auditing context according to Bartlett, R. W. (1993), is the auditors ability to resist client pressure or/and the auditors ability to act with integrity and objectivity. Dunn, J. (1991, p.19), described independence as an attitude of mind characterised by integrity and an objective approach to professional work. Whittington and Pany, (1998, p.34) sees independence as, the ability to maintain an objective and impaired mental attitude throughout the audit assignment/ engagement. There is a general agreement that independence is an attitude of mind, which does not allow the viewpoints or conclusion of the corporate auditor to become reliant on or subordinate to the influence of pressures of conflicting interests; Lee (1993, p.98) quoted by Sherer, M. and Turley, S. (1997). For purposes of this research, independence will be separated into two related concepts of independence, which are; independence in fact and in appearance. Independence in fact is when an auditor displays independence in mental attitude when carrying out his statutory audit assignment. While independence in appearance simply means that the auditor should be seen as been independent in the publics view (shareholders, Potential investors). Public confidence would be impaired by evidence that independence was lacking, and/or when there is the existence of circumstances, which the public might believe, is likely to influence independence. The relationship that exists between the auditor and their client should be such that appears independent to the third party, Bartlett, R. W (1993). Whittington and Pany (1998, p.35) further state that, The requirement by the third party from the auditor is to give credibility to the audited financial statement. The concept of appearance of independence has been primarily concerned with identifying those situations in which a qualified Chartered Accountant might not be perceived to be independent. The mere perception that an auditor is not independent renders his report useless to the shareholders who wish to rely on it for decision-making purpose. Beattie, V. et al. (1999) stated that, The reality and perception of auditor independence is fundamental to public confidence in financial reporting. This work will identify and assess the key threat to auditors independence and concentrate on the provision of non-audit services. It will examine the controversies on the provision of non-audit services and establish the opinions of the public and auditors on such provisions. Finally a conclusion will be drawn on the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. 2.1 ANALYSIS OF PRESENT SYSTEM A number of factors have been identified in textbooks, journals, articles, auditing standards and the publics view, which does affect auditors independence. Hussey, R. and Lan, G. (2001), identified some of the factors such as: the nature of the auditor-client relationship (Goldman and Barley, 1974), lack of strict auditing regulations, and competitive pressures leading to what has been termed predatory pricing or lowballing and the provision of non-audit services. Beattie and Fearnley, (1994), quoted by Hussey, R. and Lan, G. (2001), (Online). The auditing practice board(n.d) categories these threat as follows: Self interest threat, self review threat, management threat, advocacy threat, familiarity threat, and intimidation threat. Woolf, E. (1997, p.13), lists examples of threat to Auditors independence as follows: Undue dependence on a single audit client, overdue fees, litigation, external pressure or influence, family and other personal relationship, beneficial interest in shares (other investment) and trust, trustee investment in audit clients, voting on audit appointment, loans to and from client, receipt of hospitality or goods and services on preferential terms, and provision of non audit services to audit clients etc. Beattie, V. et al. (1999), stated the principal threat factors to independence relate to economic dependence and non-audit service provision. I have chosen to concentrate on how the provision of non-audit poses a threat to auditors independence, (Online). According to the Auditing standards guidelines (online, n.d.), non audit services comprises: Any engagement in which an audit firm provides professional services to an audit client other than pursuant to: the audit of financial statements; and those other roles which legislation or regulation specify can be performed by the auditors of the entity. An online source (n.d.) defined, non-audit service as, Those services that are permissible under applicable legislation and that are routine and recurring, do not impair the independence of the auditor, and are consistent with APB rules on external auditor independence. Other services that are rendered by auditors apart from auditing are: bookkeeping or other services related to the accounting records or financial statement, financial information systems design and implementation, actuarial services, internal audit outsourcing services, management functions, human resources, broker-dealer, investment adviser, legal services just to mention a few. (Online) The Authors research as indicated that over the years, there as been a growing dissatisfaction among investors and other users of financial statements about auditors provision of non-audit service. These services are perceived to weaken auditors independence when both audit work and non audit work are performed by the same audit firm to the same audit client. Barkess and Simnett, (1994), disagreed with the view, that the provision of non-audit service does impair auditors independence. They argued that there is no relationship between the level of other services and the type of audit report issued; hence they concluded that, the provision of other services by the external auditors to their clients does not compromise the independence of the external auditors. The accounting profession also disagreed about whether non-audit services impaired the performance of the audit and financial reporting process. Several auditors are of the opinion that, when they understand the factors that influence and improve the entitys performance, that they will be able to focus their audit on those critical issues. Others view provision of non audit service, as an impediment to independence because, in some cases, the fees from the provision of non-audit services are more than that of audit fees. If the income earned from provision of non audit service, is more than that of audit service, auditors have naturally tendencies to lose their independence, considering the cost of losing a client can be considerably more than simply the audit fees. The Securities Exchange Commission, in the United States of America, carried out a research in 1999 and discovered that: 4.6% of Big Five SEC audit client paid consulting fees in excess of audit fees. The SEC is concerned that the more the auditor has at stake in its dealing with the audit client, the greater the cost to the auditor should he or she displease the client, particularly when the non-audit service relationship has potential to generate significant revenue on top of the audit management. The SEC concluded that issue that impairs auditors objectivity are subtle and that certain non-audit services, when provided by the auditor do create inherent conflicts, (Online). In a situation where an auditor assists an audit client with their bookkeeping services, this places the auditor in the position of later having to audit his or her own work. It is rather unprofessional for the person who prepared the account to also audit the account. When such happen it is practically impossible to expect the auditor to be able to audit those same records with an objective eye. In the same vein, when an auditor performs certain valuation services for the audit client, can such auditor raise questions in line with valuation of assets at the end when auditing that same audit client? An auditor who has appraised an important client asset at a period during the year is less likely to question his or her own work at year-end. Various examples can be used to see how the provision of non-audit service will impair audit independence. An auditor who provides services in a way that is tantamount to accepting an appointment as an officer or employee of the audit client cannot be expected to be independent in auditing the financial consequences of managements decisions. An auditor who has also helped an audit client to negotiate the terms of employment for a new chief financial officer is less likely to bring quickly to the audit committee questions about the new CFOs performance. Considering the following examples of non audit services rendered by auditors to their audit client, it would be seen that such services not only impair auditors independence but also shows that the accounting profession is not prepared to provide the reasonable assurance that the public expects. Graeme, W.  (1994), carried out a further investigation on whether there is the potential for an appearance of auditor independence impairment when higher levels of non-audit services are provided to audit clients. He investigated this, by analyzing the audit reports for a sample of publicly listed companies over a 10 years period. The results of his analysis revealed that the auditors of companies not receiving an audit qualification of any type over the period derived a significantly higher proportion of their remuneration from non-audit services fees than the auditors of companies receiving at least one audit qualification, (Online) The result of his findings could suggest that auditors are less likely to qualify a given companys financial statements when higher levels of non-audit services fees are derived. Firth M. (1997) in his write up concluded that, the provision of non-audit services to audit clients does increase the economic bond between the auditor and client. This bond, he said, is perceived as impaired auditor independence (Beck, Frecka, and Solomon 1988b; DeBerg, Kaplan, and Pany 1991; Pany and Reckers 1983, 1984), quoted by Firth, M. Firth, M. further affirms this by given two reasons to believe that such service impair independence: The audit firm is unwilling to criticize the work done by its consultancy division, and secondly, the audit firm does not want to lose lucrative consultancy services provided to the audit client and is, therefore, more reluctant to disagree with managements interpretations of accounting matters. He concluded that, auditors disagreements with management could lead to a change of auditor, a move which implies not only a loss of audit fees but, in all probability, a loss of consultancy fees as well. (Online) On one hand, many practitioners (auditors) are adamant that their auditing firms are able to wear both the hats of auditor and consultant without reducing the effectiveness of either service (Burton, 1980; Carey and Doherty, 1966; Klion, 1978; Mednick, 1990) quoted by Bartlett, R. W. (1993). The supporters of the opinion that non-audit service does not impair auditors independence argue that independence is a quality of auditor professionalism which can have a range of values: like all attributes of professionalism, independence is a matter of degree. Those arguing that independence is impaired by combining consulting and auditing have assumed that independence must be absolute, while their opponents have recognized that independence is a matter of degree and have decided that the auditor can achieve the necessary degree of independence and act in the dual capacity of auditor and consultant. Carmichael and Swieringa (1968) quoted by Bartlett, R. W. (1993). Auditing Practice Board under the Accounting Standard Board maintained its stand that the provision of non-audit services to audit clients does reduce the public confidence in the independence of the auditor, Bartlett, R. W (1993). However, consideration was given to small entities. A small entity is defined for the purposes of ES-PASE as; As a company which is not a UK listed company or an affiliate thereof that meets two out of the following three criteria: turnover below  £5.6 million, balance sheet total below  £2.8 million and employees below 50. ES-PASE: Provides auditors of Small Entities with procedures as an alternative to the safeguards described in Ethical Standards 1- 5, in relation to threats to independence created when the auditors have a degree of economic dependence or where they provide non-audit services to their audit clients; Makes available exemptions to the auditors of Small Entities in relation to: The prohibition on auditors representing their clients at tax tribunals; The prohibition on auditors providing non-audit services, including tax and accountancy services, unless management is sufficiently informed to make independent judgements and decisions in relation to them. (APB, 2005 Online) http://www.frc.org.uk/apb/publications/pub0685.html 2.3 STRATEGY AND TECHNOLOGY In the USA, the General Accounting Officer (G.A.O.) did a graphical representation of both the permitted and prohibited audit work to audit client: The standard for non-audit services was said to employs two overarching principles: Audit organizations should not provide non-audit services that involve performing management functions or making management decisions; and Audit organizations should not audit their own work or provide non-audit services in situations where the non-audit services are significant to the subject matter of the audits. SEE the APPENDICE 2.3.1 for table of permitted Prohibited non- audit service TABLE 2.3.1 2.4 CONCEPTUAL FRAME WORK The contention on the provision of non-audit service has been critically analysed. Different views of all stakeholders concerned with the provision of non-audit services to audit client have been examined. A logical conclusion has been drawn, as to the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. The accounting profession has also reviewed the statement of Auditing Standard on auditors independence, knowing fully well that, without value in the auditor opinion, there would be no demand for audit service. Various proposals have been propounded for protecting auditors from the undue influence of directors and regarding the provision of non audit services. There have been many similarities with the proposals of Institute of Chartered Accountants of Scotland and the Board for Chartered Accountants in Business, in considering possible mechanisms to remedy the perceived weaknesses of regulations, practises on other audit services. They concern is to whether there should be a prohibition on firms undertaking work other than audit for their audit clients or whether there should be compulsory rotation of audit firms, after a fixed period of say anything between 5 and 12 years or whether the responsibility for the development of auditing standards and guidelines be distanced from the Institute of Chartered Accountants in England and Wales? The conclusions it reached were that to prohibit additional work or require compulsory rotation of audit firms would increase clients costs, reduce efficiency and place restrictions on the freedom of the client to make decisions on the services they desired. The Board was also opposed to the establishment of another body to control auditing practices. It argued that this would lead to a bureaucratic, inflexible framework without the advantage of the accumulated experience of the accounting profession. They came out with these conclusions as regards non-audit service that; Auditors should no more be allowed to undertake work other than audit work for the same client. They recommended that there should be compulsory rotation of audit firm after a fixed number of years. This will break any relation that might exist between auditor and company management and would also make the auditor to perform his job without been biased knowing that other auditor (firm) will come in after him (them). An audit can only be effective if the auditor is independent and is believed to be likely to report breaches of the contract between principals (shareholders and lenders) and agents (managers) (Fearnley Page, (1994), quoted by Hussey, R. and Lan, G. (2001) I agreed with what the accounting profession did by has establishing the categories of ethical standards by which the auditors must abide in order to avoid impairment of independence, Spindel, F.S. stated. REFERENCES Anon. (2005) Non -Audit services provided to audit clients ( Online) www.apb.org.uk/images/upload/document/acf1428.pdf (Date accessed 05/06/05) Anon. (2005), Auditing Practice Board: Ethical standard provisions available for small entities. http://www.frc.org.uk/apb/publications/pub0685.html (Date accessed 05/06/05) Anon. (n.d), Controversies on Provision of non audit service, http://www.sec.gov/rules/final/33-7919.htm (Date accessed 27/04/05) Anon. (n.d.) Audit and non audit services pre-approval policy, (Online) www.merrimacind.com/investors/auditpolicy.html (Date accessed 05/06/05 Bartlett, R. W. (1993), A scale of perceived independence: New evidence on an old concept, Accounting, Auditing Accountability Journal, Vol.6,  Is.  2; Beattie, V. et al. (1999), Perceptions of auditor independence: U.K. evidence, Journal of International Accounting Auditing Taxation.  Greenwich: 1999.Vol.8,  Is.  1 Dunn, J. (1991), Auditing: Theory and Practice, , Hertfordshire, United Kingdom, Prentice Hall. Firth M. (1997), The provision of non-audit services by accounting firms to their audit clients, Contemporary Accounting Research,Vol.14,  Is.  2; Graeme, W.  (1994), Auditor independence, audit qualifications and the provision of non-audit services: A note Accounting and Finance.  Clayton, Vol.34,  Is.  1 Hussey, R. and Lan, G. (2001), An examination of auditor independence issues from the perspectives of U.K. finance directors, Journal of Business Ethics.  July Vol.32,  Is.  2. Reeves, C. (2002), How independent are the auditors? (Online) www.accountancyage.com/accountancyage/analysis/2040727/indepedence-auditors (Date accessed 27/04/05) Sherer, M. and Turley, S. (1997) Current Issues in Auditing, London, Paul Chapman Publishing Ltd Spindel, F.S. (1989), Independence and non-audit services, (Online) www.nysscpa.org/cpajournal/old/07086106.htm (Date accessed 27/04/05) Whittington, R. and Pany, K. (1998), Principles of Auditing, United States of America, Irwin McGraw-Hill. Woolf, E. (1997, p.13), Auditing Today, Essex, England, Prentice Hall, RESEARCH METHODOLOGY CHAPTER THREE RESEARCH METHODOLOGY. 3.1 INTRODUCTION England, J. (2005) defined Research Methodology as, A precise statement of how a researcher intends to achieve his research objectives and rationale for his choice of method. Research on the other hand, can be defined as an investigation into a matter to get a solution or answer to a particular subject matter or issue. Kumar, R. (1999) defined research as An undertaking within a framework of a set of philosophies using procedures, methods and techniques that have been tested valid and reliable and has been designed to be unbiased and objective to find out answers to a question. Research is a systematic investigation to find out answers to problems, Burns (1994; p.2) quoted by Kumar R defines research as, A systematic investigation into the study of materials, sources etc in order to establish facts and reach new conclusions. It is also an endeavour to discover new or collate old facts by the scientific study of a subject or by a course of critical investigation, Oxford English Language quoted by England, J. Research, according to Alison et al. (2001) is a systematic enquiry, which is reported in a form, which allow the research methods and the outcomes accessible to others. 3.2 RESEARCH OBJECTIVES After carrying out a literature review to collate data on the views of different authors on issue of provision of non audit services to audit client and how this is viewed to threaten auditors independence, a set of questions will be prepared. This is necessary so as to be able to have a wide range of auditors and entrepreneurs view on the subject matter. In order to obtain relevant information needed to achieve the objectives stated below, questionnaires will be delivered (sent) to twenty auditing firms and twenty small business entities: To carry out a critical literature review to identify and assess the key threats to auditors independence. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence of auditors. 3.3 RESEARCH APPROACH 3.3.1 RESEARCH PHILOSOPHY Blaikie, N. (2003) defined positivism as, the research that assumes that social reality is external to people involved and only the aspect that can be measured are regarded as relevant to research. Jackson, W. (1995) stated that research just like positivism relies on experiments, survey and secondary data, therefore my research philosophy is positivism based. The author will be using questionnaire which comes under the Survey category. 3.4 RESEARCH STRATEGY The deductive approach or research strategy will be used for this research because, sufficient materials (journals, articles, periodicals) are available to carry out a test on how the provision of non-audit service does and is perceived to weaken the independence of auditors. *The approach involves what?* There are different researches strategies ranging from Experiment, Survey, Case Study, Ethnography and Action Research but the Survey strategy will be used for this research. Survey strategy and questionnaire option are chosen under this category leaving behind the structured interview and observation. Kumar, R (1999, p.104) stated that sometimes information required to carry out a research are readily available but needed to be gathered / collected from different sources to get the clue to what one is trying to find out or achieve. To achieve the objective of this research as earlier stated above, questions will be tailored to answer the Research Objectives. Questionnaire was chosen because it allows the collection of data from a sizeable population i.e. twenty auditing firms and twenty small business entities as stated in the literature review. The delivery and collection questionnaire method is considered appropriate for this research. The questionnaire will be delivered in person to selected auditing firms and small business entities, asking them of a possible date of collection. This is chosen to be the best form of questionnaire method necessary to achieve the aim of the research, Saunders et al (2001) The author considered interview as another option to this research, but realised that time may be a limiting factor. It may be impossible to interview twenty auditing firms and small business entities because of time. The author also considered the convenience of answering the structured interview as respondents may be busy with other business matters on the day of interview. This may cause lack of concentration or simply not getting the best from the person interviewed. If time permits, additional information through interview would be gathered. This will be done by carefully selecting respondents from the questionnaire who are willing to supply more information on the subject matter and are ready to be interviewed, to assist in achieving the objective of the research. A question will be in the questionnaire asking whether respondent are willing to give further information to help achieve the research objective (Interview). Other research strategy or methods are considered in appropriate for this kind of research. ADVANTAGES OF QUESTIONNAIRE<

Rendell Company Case Study Essay -- Business Case Study Essays, solut

Rendell Company Case Study Executive Summary This report will give us a clear perspective as to what the optimal organizational structure that suits Rendell Company plus some additional control system in attaining the company’s main objectives. We will be also tackling the roles, functions and responsibilities of a controller in an organization. This case takes us into Rendell Company which is currently having problems between the corporate controller and the divisional controller. We assessed the advantages and disadvantages of the organization structure of Martex whether it can be applied and be implemented to Rendell Company in order to resolve the problem. Through the frameworks and issues, we concluded that while current setup would cause some budgetary discrepancies because of the lack of loyalty between the divisional controllers to the corporate controller, changing the organization structure of Martex would cause a disparity between the division manager and the divisional controller thus resulting in an anxiety in their working environment which is too costly as compared to maintaining the current setup. I. Case Context Rendell Company is experiencing some difficulties in implementing its modern control techniques due to the irking relationship between the divisional controller and the corporate controller (Mr. Bevins) resulting in an added fat to the organization’s budgets. Now, with these problems, Mr. Bevins is interested with the organizational structure of Martex if this will be the solution of the current problem. II. Problem definition How Should Rendell resolve the current reporting relationship of the corporate controller and the divisional controllers to achieve goal congruence? Is the controller relationship of Martex better than that of Rendell’s current organizational relationships? III. Framework The group worked out on these following considerations in resolving the issue: 1.  Ã‚  Ã‚  Ã‚  Ã‚  First we identify the company objective which is to achieve profitability and growth. 2.  Ã‚  Ã‚  Ã‚  Ã‚  Attaining goal congruence within the organization is important to support the company’s main objective. 3.  Ã‚  Ã‚  Ã‚  Ã‚  Analysis of the current organization and reporting structure by evaluating its strengths and weaknesses. 4.  Ã‚  Ã‚  Ã‚  Ã‚  Assessment of the proposed organizational set-up (patterned from the set-up of Martex) by evaluating whether implementa... ...ke more active involvement in the budget VI. Basic Justification Since an accounting system is already in place in Rendell, change may not be easily accepted by the concerned divisions. Such changes may cause a dysfunction in the organizational structure since making division controllers report directly to corporate controller might cause destabilization in the structure of authority in the divisions. Loyalty issues may also arise because division managers may feel by-passed or spied-upon which may cause more problems in the long run. Thus, more importance should be given in preserving the power structure in each division. It is better that the company face the problem of having fats in the expense budget rather than give up order in each division and jeopardize the established line of authority. As a conclusion, maintaining the current setup would be better than changing it into the structure of Martex in achieving the goals and objectives of Rendell Company. VII. Operationalize / Implementing our Decision Implementing our decision would include retaining the current setup and adapt changes (as mentioned on our decision) from Martex to reduce the â€Å"fat† in the budget.

Abrams and Tintern Abbey Essay -- Essays Papers

Abrams and Tintern Abbey In his essay, "Structure and Style in the Greater Romantic Lyric," critic M.H.Abrams describes a paradigm for the longer Romantic lyric of which Wordsworth's "Lines written a few miles above Tintern Abbey" is an example. First, some of the poems are either identified as odes in the title, or, as Abrams states "approach the ode in having lyric magnitude and a serious subject, feelingfully meditated." (201) The narrator of "Tintern Abbey" expresses deep sensations as he views a landscape familiar from his youth, the emotions and memories evoked lead to wider moral and philosophical cogitations. The prototypical lyric, Abrams continues, "present a determinate speaker in a particularized, and usually a localized, outdoor setting." (201) Indeed, Wordsworth's title specifically identifies the site of which the narrator speaks, it is "a few miles above Tintern Abbey, on the banks of the Wye." The narrators of these poems, continues Abrams, speak in "a fluent vernacular which rises easily to a more formal speech, a sustained colloquy, sometimes with himself or with the outer scene, but more frequently with a silent human auditor, present or absent." (201) "Tintern Abbey" begins with an informal statement, a sudden "spontaneous overflow of powerful feelings": "Five years have passed; five summers, with the length / Of five long winters! And again I hear / These waters" (1-3); then gradually builds to more studied speech appropriate for philosophical ruminations: "For I have learned / To look on nature, not as in the hour / Of thoughtless youth, but hearing oftentimes / The still, sad music of humanity; / Nor harsh nor grating, though of ample power / to chasten and subdue" (89-94). The narrator is speaking to a... ...e scenes of Nature shared together will be stored in their memories to draw out at a later date to be used as a sort of non-pharmaceutical anti-depressant: "Oh, then, / If solitude, or fear, or pain, or grief, / Should be thy portion, with what healing thoughts / Of tender joy wilt thou remember me, / And these my exhortations!" (143-147) Required Texts W. Wordsworth and S.T. Coleridge. Lyrical Ballads. (1798, 1800, 1802) Ed. R.L. Brett & A.R. Jones. Routledge, 1992. William Wordsworth, The Prelude: 1799, 1805, 1850. Eds. J. Wordsworth, M.H. Abrams & S. Gill. Norton, 1979. William Wordsworth: The major Works. Ed. S. Gill. Oxford, 1984/2000 Thomas Hardy, The Woodlanders. Ed. D. Kramer. Oxford, 2001. Norman Maclean, A River Runs Through It. Chicago, 1989. Neal Stephenson, The Diamond Age; or, A Young Lady's Illustrated Primer. Bantam Reprint, 2000

Dttls Unit Cppd

More in-depth analysis of the definitions and the meanings attached by others are developed throughout the assignment. Reflective Practice- â€Å"a set Of abilities and skills, to indicate the taking Of a critical stance, an orientation to problem solving or state of mind. † (Moon 1999 cited on www. Ukulele. AC. UK 2012) Continual Personal and Professional Development â€Å"maintaining improving and broadening relevant knowledge and skills in your subject specialist and your teaching and training, so that it has a positive impact on practice and the learner development. † (www. Fill. AC. K 201 2) Whilst preparing this assignment my Primary research was collated by using both personal observation and informal discussions with fellow peer group members, I conducted my Secondary research by colleting existing data gathered from both my Primary research as well as using the internet in order to access reviews, government statements and information as well as theories and pr inciples used and developed by educational experts, I have also used the local library to access reference material in the form of books and the e-library and as an additional reference method.Once evaluating the elected data I then developed an Action Plan in order to achieve my desired goals. The Common Sense Theory philosopher and educationalist John Dewey pioneered the concept of reflective practice in 1 933 as the literal notion of â€Å"thinking about thinking' (owe. Educe. Tats. Org 201 2) He was primarily interested in problem solving. When a bad incident occurs you feel upset or disconcerted and set out to identify and rectify the issue. This basic approach to reflective practice was further developed as the â€Å"common sense view' by Moon (1999). She took the stance â€Å"reflection is akin to thinking but with more added to this. Roofer-Parents and Maltose 2009, pa) This is reflection in its purest form. After a lesson that that went badly it is natural that you will think about what went wrong and why. The sheer basic nature Of the theory leads to problems of lack of organization and documentation. The solitary nature of simply thinking cause limitations when there is no one to provide feedback. There is more consideration given to the past than the future and provides limited outlets for developing practice. Donald Chon (1983) developed two concepts in relation to reflective practice: Reflection in action – A person reflects on behavior as it occurs.For example if you are using a classroom activity With learners that is clearly not working you would quickly reflect on this can find a suitable alternative immediately rather than waiting for the next session. Reflection on action this type of reflection occurs after the event allowing time for scrutiny and analysis of the situation and time to plan further development. Kola (1984) created his four stage model of leaning. This encompasses the continued cycle of learning. It outlines the ba sic concept of doing something. Reflecting on it. Researching ways of improving upon it and planning how to implement this.This brings you right back to the doing stage and so the cycle continues. This can be joined at any stage but needs to be followed in sequence to be effective. Graham Gibbs further developed this cycle in 1988. Like Kola, his cycle of self reflection is simple to use and follows a continuous cycle. Gibbs Model for Reflection (www. Sum. AC. UK 201 2) Stephen Brookfield (1995) believes critically reflective teaching happens when we identify and scrutinize assumptions that under grid how we work. For this the occur we must see our teaching from the view of the â€Å"four critical Roofer-Parents and Maltose 2009,pop ).The four lenses being: 1. The teacher 2. The learners 3. Our Colleagues 4. The view of literature and theories. Although time consuming this theory provides a thorough reflection on our practice through feedback and research rather than just our own t houghts. This theory combines the personal achievements generated via reflective practice with the benefits of CAP where teachers improve skills and knowledge enhances their professional performance. Autumns (2007, pop) describes this as ‘A constant critical appraisal of teaching and learning, and of the work of the tutor generally. Ideals from Chon, Kola, Gibbs and other heritors can be encompassed in professional reflective practice this ideal would include seminars, workshops, conferences, meetings, training days, 1. 1 reviews, observations and general conversations. Having identified what you could do to benefit your practice you would create an action plan clearly defining SMART targets. Have in the past relied too heavily on Moon's ‘common sense' theory. Thinking is a natural process we have little or no control over. Have often delivered a session with my head buzzing with thoughts and ideas; these would take on the form of what went well?What didn't go so well? W hy? What can I do instead? This thought process of ideas has its benefits. Was analyzing my teaching practice rather than simply carrying on with no consideration to its merits. The main problems being that I rarely wrote my reflections down. There was no organization or structure to the reflective practice. This form of reflection is too insular and self reliant. When I first started teaching think I probably lacked the confidence to actively seek the views of others and accept constructive criticism.Since undertaking the DOLLS course have as a prerequisite of learning kept a reflective journal. This method Of reflection links in with Scion's ‘Reflection on Action. ‘ Actually taking time to stop and write down reflection has been very beneficial This allows time for greater and more structured evaluation identifying what went well and want didn't go so well. From here am able to plan what I need to improve upon. Chon (1983) also outlines â€Å"action in practice. † I found this concept of â€Å"thinking on your feet† a necessity of teaching. A session plan may sometimes no longer be valid. Eave in the past had to a change activities that require certain numbers due to poor attendance. Similarly if unexpectedly have a small group may not use planned resources such as flowchart which seem impersonal for only four learners. As my teaching experience has developed so has my capacity for reflection. Drawing on Brookfield critical lenses. I am now more confident and aware of the benefit of feedback to seek the views of learners, peers, mentors etc. This creates a greater spectrum of reflection rather than simply my own to learn from.Gibbs reflective cycle (1988) has become a natural part of my teaching and reflective practice. This is especially beneficial with 8 week rouses I teach again and again. In this situation it is easy to become complacent and lazy and stick with same session plan. Actively reflecting with feedback from others ena bles me find methods of improving the session. Then can try out the new plan. Once tried then reflect on the new plan and so the cycle continues. Of course I wouldn't make change for change sake. The out come of the reflection could be that it all went well in that session.As a teacher when considering CAP have to consider what The FILL defines as the â€Å"Model Of Dual Professionalism† (www. Elf. Co. UK) Your subject specialist. Your teaching. In both instances I need to undertake an analysis to identify training and development needs. I am still a teacher in training so my professionalism is continually developing through my college studies which includes lots of research. In my work place I have attended training days on relevant teaching areas such as coaching your team and Giving and Receiving Feedback and conferences such as E-Leaning.Once my training is complete I will need to actively seek development opportunities in this area. I could do this through the IL F, Coll ege network, educational websites, publications and productions. The opportunities for personal and professional development in the Hairdressing and Beauty area are considerable. Keeping up to date with relevant legislation is paramount. For instance I recently went on a training day on delivering e-learning. However as an educationalist it is vital don't just assume there are no changes if no one has informed me other wise.The VT website is the best reference point on legislation. Specific area of my role such as manual handling, Fire Safety and First aid require me to update my trainer's skills with a refresher course every two or three years. As I teach n a company that specializes in Hairdressing and Beauty it is vital I actively seek new knowledge in this area. All development do for my work has an effect on my personal development. The increase in skills and knowledge gives me more confidence and expands my creativity. In my free time enjoy reading and creative writing and hav e taken relevant courses for pleasure.I have in the past been too work obsessed and taking on to many courses at once. This resulted stress and affected all areas of my life. Now can priorities my CAP to allow me time to relax and spend time on other things that are important. Can link my reflective practice to most of the theorists. The common sense view' of quite literally thinking is something do constantly but have learnt the benefits of taking a more structured and creative approach to reflection. Working through a cycle of doing, reflecting, researching, planning and doing means my teaching practice can only improve.This has given me more confidence and benefits the learners. Linking in reflective practice with CAP ensures my development as a teacher and a subject specialist. Through my work place I am able to identify training and development needs with my anger. As an autonomous learner is vital I constantly seek new avenues to ensure my Hair and Beauty knowledge is up-to-da te and relevant. Part 3 To carry out this assignment I have used my personal reflective journal. Have also drawn on past assignments, observations, peer group discussions. Researched books, journals and the internet to gain a wider perspective.Analyzing my own role as Lecturer/Assessor and comparing it with others such trainer's and tutors highlights the similarities as well as exploring the unique aspects that define each role. As an individual and a teacher it is official to recognize and at times accept that your personal beliefs, assumptions and behaviors may impinge on learners. In this assignment I recognize my ‘teaching schemata' and explore both positive and negative effects this may have on learners and others. This links in with the analysis I have made on how my personal, professional and interpersonal skills will have an impact on learners and others.Your roles and responsibilities as a teacher, there are many roles of a teacher including, designer, planner, facili tator, tutor, assessor, marker, evaluator, coach, mentor, communicator, curriculum developer, subject leader, information and advice giver, evaluator and many more. Your role as a teacher changes to your students needs. There are many responsibilities that come with being a teacher some of these are, continuously assess and reassess your students, create a safe learning environment physically and emotionally, establish open and trustworthy relationships and most Of all be professional.Teaching students is not the only role you will up hold whist being a teacher. Creating a good first impression as within the first few minuets of meeting someone we make a decision about them, by being on time, smiling, being repaper, being confident and maybe starting off with an icebreaker so the new learners get to know you and each other you would be able to set a good example. Knowing the boundaries of your role as a teacher is a necessity to have adequate learning environment. Being open to chan ge and incorporating others input. When boundaries are lost, boundaries need to be reinstalled.Some assumptions are made by students that a teachers role extends even further then already stated above, so it is a good idea to know all the relevant people/organization's to refer students to. Through discussions on the DOLLS course I have identified two major preferences between my role as Lecturer and my peers as Trainer's. The first being that of context . Their teaching is carried out in individual's own workplace. Learning is delivered In a training room and in the care environment. I deliver learning in a Academy in a classroom setting.The two do at times overlap, workplace learners may work towards vocational qualifications through localities. In this case I may arrange for learners to undertake this learning and support them through their work. The other main variation is in purpose. Facilitate learners with skills and knowledge to enable them to function in the workplace. Lear ners gain VT NV however they are not working for one or two years towards an educational or vocational qualification as they would in a college. Gary Police, Professor of Practice Worcester University noted this main difference. In his article Teaching Versus Training (2003).He stated training â€Å"focuses on skill† whereas teaching â€Å"implies deeper knowledge and a longer time frame. † I feel I install bath of these methods in my teaching practice. As a Lecturer/Assessor in Hairdressing it is my responsibilities to ensure my knowledge is kept up-to-date and in line with current legislation, polices, reoccurred and changing views and ideas within the hairdressing sector. Not doing so would have a detrimental effect on learning and the working practice of learners. I am constantly aware that my CAP will have a direct impact on the quality of teaching I provide.I liaise with senior staff to discuss any new developments within Hairdressing and the impact they will hav e on learning and working practice. I often attend the same training, seminars and conferences as senior staff. This ensures we all have the same knowledge and skills. Transference of skills has a major influence on how I and others measure the laity of the teaching I provide. As an individual it is difficult to recognize our own ingrained beliefs, assumptions let alone comprehend the impact these may have an others. As a teacher the impact can be magnified as others look to us to learn.In an article Focus on Teacher thinking it was stated â€Å"Everything a teacher says and does springs from the teachers inner reality – the worldview, beliefs, values and other thinking processes that are so familiar they become invisible† (www. Discriminated. Com 2012) When I enter a classroom/training room I like to think I put my professional at on and leave my personal influences behind. Williams and Burden ((1997, pop) however would disagree â€Å"Teachers beliefs about learning will affect everything they do in the classroom. † To identify my own personal influences I have examined some elements of my unique â€Å"Teaching Schemata† (www. Ordain. Org 2006). This is the amalgam of beliefs, knowledge and assumptions held by the individual teacher. Elements of my personal ‘Teaching Schemata' I believe it is important to have basic CIT, Literacy and innumeracy skills, reading is fun, learning enriches your life and CIT is an inevitable part of day to day life. I think everyone would want to reach their full potential and adults should naturally adhere to a certain code of conduct in a learning environment. Most adults want to learn and music has positive benefits on your mental well. If it makes you happy then do it!I'm very easy going and rarely loose my temper. People should always see the best in others and try to understand why they behave the way they do. The list above is by no means exhaustive but includes what consider to be my main belief system. I would generally consider my positive and friendly personality to have a constructive benefit on learners. I'm proud of the fact hat learners enjoy their learning. The concept of achieving an equal balance between my natural friendly personality and adopting a more professional persona when necessary is an area I have developed but need to continue to do so.I have attended courses in assertiveness and influencing and negotiating to aid my development in this area. Discussing ideas with other teachers has helped significantly. In my very initial stages of teaching I made a basic mistake due to my somewhat supercilious assumptions. When setting up a learner, a lady of around rays, on E-Learning I simply gave her the laptop, password and surname and told her to log on to the WAC site. I went off to sort out some paperwork while she did this. When I returned I found an embarrassed learner who hadn't even switched the laptop on.She sheepishly told me shed never used a com puter before. The impact for the learner was that of humiliation and a failure to learn. For myself it was an early learning curve in never making assumptions about learners existing abilities. Although I'm still surprised how many people don't have their own computer and have little or no CIT skills I have learnt to adjust my perception and address the situation in manner that does not embarrass or humiliate the learner. Gaining an awareness of the extent to which adult learners may lack basic skills has had an effect on my professional development.I have actively sought ways to integrate key skills into learning. WAC provide extensive resources and information on enabling teachers to embed key skills into the Hairdressing NV program. The impact on learners is that l, as a teacher am more in tune to learning needs and an increased opportunity to improve their key skills. My teaching qualifications POTTS and nearing the end of my DOLLS have given e significant skills and knowledge i n this area. This impacts on what I am able to offer my place of work and learners. This includes planning, delivering and evaluating individual sessions and schemes fork.Also carrying out diagnostic assessments, assessing learning, being aware learning styles and learning theories, designing and using resources. The more skills I have as a teaching professional the greater opportunity will have to maximize the learning potential of the workplace learner at Soprano's. Management will have greater confidence in giving me greater responsibilities such as designing courses. Eave also joined the Institute For Learning (FILL) as an affiliate member whilst working towards qualified teacher status.The IF_ gives members support in continuing professional development. The FILL state: CAP gives the public, learners, the teaching community and the sector confidence that teachers, trainers, tutors and assessors are continuously improving skills and knowledge and expertise (www. Elf. AC. UK, 201 3) As I have a dual profession there is little point in me solely focusing on my teaching skills. It IS equally as important that I monitor my knowledge of my subject specialist. My learners need to have confidence that I have a higher level of knowledge Of the subject than they do.The Academy I work for need to know that I am facilitating training that is current and relevant. Having years of hands on experience in the Hairdressing sector not only equips me we a high level of skills and knowledge but also gives learners confidence that I know what they experience in the workplace. To keep my hairdressing skills current and relevant I attend the same training, conferences and seminars I would as if still worked in the field. My personal development can also have an affect on learners. Having a good bevel of work and life balance make me a calmer and more rounded person.Much of my personal development such as creative writing and various courses in the hair and beauty sector some of these courses required me to post my work on an online tutorial for others to give feedback on. Similarly I was required to give feedback on the work of others. This enhanced my ability to accept feedback from managers, teachers, college peers and learners. This in turn assisted me to provide constructive feedback to my peers and learners, which is something have difficulty with. My interpersonal skills have developed as my confidence has grown.Looking back on my reflective journal from the beginning of the course I can see there were times when I lost deportment in sessions when learners asked questions I was unsure of, didn't participate in sessions or were deliberately awkward as they didn't want to be in the session. This had a detrimental effect on learners and myself as I felt they would loose confidence in my ability to teach them. I over come this through feedback, talking to other teachers and simply by gaining experience. My most recent observation demonstrated how much my confidence has improved.This reflects on the laity of learning learners receive. On a general level I feel I have good interpersonal skills. Working in the Hairdressing sector for years has given me strong emotional intelligence. Am easily able to empathic with other's. I am able to actively listen, thus making me an effective communicator. Have been able to develop appropriate communication skills. Initially was too much of a friend to learners and didn't want to offend anyone. I found sugar coating feedback was non productive. Have managed to improve my balance my as a teacher, giving constructive feedback and delivering enjoyable sessions.To movie my knowledge of innumeracy I went on the Move On website to test and improve my abilities. When started the POTTS course I was required to take an assessment. Thankfully had a clear level 2 pass. Innumeracy is a strong element in Hairdressing it is important to maintain my skills in this area. I embed innumeracy in areas where learners will uses it in their workplace such as cutting coloring and mixing colossus. This will impact on their ability to perform everyday tasks at work. Have fairly good CIT skills. This has enabled me to facilitate e-learning confidently.This has helped learners to access and undertake courses they ay not have had access to otherwise. E-learning enhances learners own CIT skills which will benefit them in the workplace and wider society. One area had to develop was using CIT in presentations. My workplace did not have facilities for this so I had little opportunity to practice. I felt this limited my resources and didn't account for inclusively with regards to learning styles. My first attempt at Powering presentation was for my presentation was to my peers at college. I was pleased to have produced and presented a presentation even Fill did forget to put it on slide show!Feedback room my peers and my own reflection identified this as an area of weakness. I have since convinced my workpl ace to buy more equipment. I am now confident in using the projector for presentations. This enhances learners experience including participating in e learning in groups. Literacy is an area am quite proficient in and had passed university modules in with good grades. I enjoy reading and creative writing in my free time. I do however have to be aware of the language I use and the levels expect of others. Many of my learners will be at entry level 3 or lower so need to keep language in resources simple.Through initial assessments I can identify what level learners are at. I embed literacy into learning. VT have excellent resources I have used to enable learners with literacy. The fact that enjoy reading means I am always keen to research my subject this will enrich the knowledge can impart on learners. My dual role as a teacher and a Hairdressing Professional effectively means have two areas where need to actively monitor, evaluate and accomplish continuing personal and professional development. Clearly identifying my role and responsibilities can enable me to pursue relevant avenues.