Auditing Hw Solutions Essay Example

Auditing Hw Solutions Paper Newspaper circulation audits: Assurance service Third-party reimbursement minimization: Assurance service Annual financial report to stockholders: Audit service Rental property operations review: Assurance service Examination of financial forecasts and projections: Attestation service Customer satisfaction surveys: Assurance service Compliance with contractual requirements: Attestation service Benchmarking/best practices: Assurance service Evaluation of investment management policies: Assurance service Information systems security reviews: Assurance service Productivity statistics: Assurance service Internal audit strategic review: Assurance service Financial statements submitted to a bank loan officer: Audit service Controller as Auditor When Hughes Corporation hired the CPA, she or he can no longer be considered independent With respect to the annual audit and, as a result, can no longer perform an independent audit of the financial statements. It is true that the in- house CPA can perform all procedural analyses that would be required of an independent audit; however, it is extremely unlikely that the CPA could inspire the confidence of users of financial statements outside the company. Because he or he is no longer independent of the company, the CPA cannot modify the perception of potential conflict of interest that creates demand for the independent audit, As a matter of ethics rules, this CPA would he prohibited trot signing the standard unqualified attest opinion. Moreover, it Hughes were a public company, under Serbians-Cooley, it would be restricted from hiring one of its auditors into a senior accounting position for a full year under Section 206 of the law. We will write a custom essay sample on Auditing Hw Solutions specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Auditing Hw Solutions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Auditing Hw Solutions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer I CAB Assertions PEPCO Assertion Corresponding CAB assertion Nature Of assertion Existence or Occurrence Existence Occurrence Balance Transactions Disclosures Rights and Obligations Balances Disclosures Completeness Transactions Balances Disclosures Cutoff Valuation and Allocation Accuracy Transactions Transactions Disclosures Valuation Presentation and Disclosure Classification Transactions Disclosures Understandability Disclosures 1. 51 Auditor as Guarantor. Loot Starting appears to be uninformed on the following points: Inform your neighbor that Dodge management is primarily responsible for preparing the financial statements and deciding upon the appropriate accounting principles, The auditors did not prepare the Dodge Corporation financial statement. An unqualified opinion does not mean that an investment is safe. Rather, it merely means that the financial statements are free of material misstatement Tell your neighbor that the financial statements are a historical record of the business performance. The value Of Loots investment depends on future events, including the many factors that affect market prices. Thus, the financial statements are just one piece of information that should be analyzed. Tell Loot that the unqualified opinion means only that the statements conform to the appropriate reporting framework (e. G. , IGMP) and that the financial statements re free of material misstatement. 1. 52 Identification of Audits and Auditors The responses to this matching type of question are ambiguous, The engagement examples are real examples of external, internal, and governmental audit situations. You might point out to students that the distinctions among compliance, economy and efficiency, and program results audits are not always clean The solution is shown in the following matrix form, showing some engagement numbers in two or three cells. The required schedule follows, Type of Audit Engagement Financial Statement Auditor Independent CPA Internal auditor Governmental (GAO) auditor IRS auditor Bank examiner 5 72, 10 6, 8 4, 8 I, 3 1, 3, g Compliance Economy and Efficiency Program Results Type Of Audit I. Proprietary schools training expenses Advertising agency financial statements Dept. F Defense launch vehicle Municipal services Tax shelters Test pilot reporting Bank solvency Economy and efficiency or program results Financial statement Economy and efficiency or program results Economy and efficiency Compliance Compliance Compliance Type of Auditor Governmental (GAO) auditors Independent Caps Governmental GAO) auditors Internal auditors IRS auditors Internal auditors Bank examiners Materials inspection by manufacturer States reporting chemical use data Sports complex forecast Compliance or Economy and Efficiency Program goal Internal auditors Governmental (GAO) auditors Independent Caps Financial statement . 3 Financial Assertions and Audit Objectives The objectives for the audit of securities investments at December 31 are to obtain evidence about the assertions implicit in the financial presentation, specifically: Existence. Obtain evidence that the securities are bona fide and held by Spillage r a responsible custodian. Occurrence. Obtain evidence that the loan transaction and securities purchase transactions actually took place during the year under audit. Completeness. Obtain evidence that all the securities purchase transactions were recorded. Rights, Obtain evidence that Spillage owned the securities, Obligation. Obtain evidence that $500,000 is the amount actually voted on the loan. Valuation. Obtain evidence of the cost and market value of the securities held at December 31 _ Decide whether any write-downs to market are required by the appropriate reporting framework. Presentation and disclosure. Obtain evidence of the committed nature of the assets, Which should mean they should be in a nonoccurrence classification like the loan. Obtain evidence that restrictions on the use of the assets are disclosed fully and agree With the loan documents. Chapter 2 2. 54 Independence a. Independence in fact relates to the auditors state of mind and reflects an unbiased and impartial perspective with respect to the financial statements and other information they audit. Independence in appearance relates to others (particularly financial statement users) perceptions of the auditors independence. The two general types of relationships that compromise auditors independence are financial relationships (owning shares to stock or having an outstanding loan to or from a client) and managerial relationships (acting in a decision-making capacity on behalf of a client or providing advice on systems or intimation that will be audited). (1) Although auditors might still be independent in fact with respect to the audit of the client, the large revenues resulting from these services create a financial interest that many users would find to be troubling. For example, consider the possibility hat clients might use the revenues from these services as a bargaining tool with auditors if an issue arises during the audit engagement. Currently, no prohibitions exist on the extent of consulting services or revenues other than the prohibition of certain types of services and the required approval of mountain services by the clients audit committee. This would clearly pose a compromise to auditors independence and would not be permitted under current guidelines. The issues in this case are (1) the fact that the auditor is directly involved with the engagement and (2) the executive-level position occupied y his or her spouse with a client. This introduces a similar issue to (2) but would be less likely to compromise the auditors independence. The major differences in this scenario are (1) the auditor is not directly involved with the engagement, (2) the level Of position held by the auditors relative is not at the executive level, and (3) the relationship between the auditor and other individual is not as close. Professional standards would likely not conclude that this situation would compromise the auditors independence. This represents a direct financial interest in a client. The issue is whether the fact that the staff member is not a part of the engagement team compromises her independence. Professional guidelines would not conclude that this situation compromises the independence of the staff member, but many firms have adopted the practice of not permitting any toothier professional staff to hold financial interests in their audit clients. . 57 Performance Principle: Evidence a. Sufficiency refers to the amount of evidence, which is the number of transactions or components of an account balance of class of transactions examined by the audit team. As it relates to evidence, the term appropriate refers to the quality of evidence, Appropriateness is affected by the information the evidence provides to the audit team (relevance) as well as the extent to which the audit team can trust the evidence (reliability). Relevance raters to the nature to information provided by the audit evidence (the assertion or assertions supported by the evidence). Reliability refers to the extent of trust the audit team can place in the evidence. Relevance and reliability both affect the appropriateness of audit evidence; as the relevance and reliability of evidence increases, the appropriateness of evidence increases. B. The five basic sources of evidence (from most reliable to least reliable) follow, The solution provides one example, but other possible answers would also be acceptable. I) (2) (3) (4) (5) The auditors direct, personal knowledge, such as physical observation of inventory counts. External documentary evidence, such as confirmations returned directly to auditors from one Of the clients banks. External-internal documentary evidence, such as a vendors invoice received by auditors from the client. Internal documentary evidence, such as an invoice repaper by the client for the sale of products or ser vices to one of its customers. Verbal evidence, such as client responses to auditors inquiries about potential litigation. As the entity internal control is more effective, auditors would assess lower levels of the risk of material misstatement. This would allow them to permit a higher level of detection risk. Which means that they could gather less sufficient and less appropriate evidence. In contrast, as the entitys internal control is less effective, auditors would assess higher levels of the risk of material misstatement. This would require auditors to control detection risk to lower levels, which means that they would be required to gather more sufficient and more appropriate evidence. . 61 Responsibilities and Performance Principles a. While auditors typically cannot influence the susceptibility Of accounts to misstatements or the effectiveness of the entity internal control (both of which comprise the risk of material misstatement), this risk needs to be considered in order to determine the nature, timing, and extent of substantive tests. This statement is correct; internal control is less effecti ve, auditors are required to gather more sufficient and ore appropriate evidence. However, in addition to the number of transactions and reliability of evidence, auditors should also consider the relevance of the evidence they gather and the extent to which that evidence supports the assertions of interest. Auditors are not required to provide absolute assurance as to the fairness of the financial statements, which is what is being suggested in this statement. It is true that a great deal of time and effort is necessary in an audit engagement, but auditors are required only to provide reasonable assurance with respect to the ability to detect material misstatements. This statement relates to the concept of materiality and is appropriate. However, it is important to note that the consideration to materiality in an audit is highly complex and requires an extremely high level of professional judgment. While physical inspection of the stock certificates provides more reliable evidence than confirming the certificates held with the custodian, it may not be necessary for auditors to conduct such an inspection. In many cases, a less reliable but still effective procedure such as confirmation with the custodian would be appropriate, Fundamental Principles (Comprehensive) a. This situation is related to the competence and capabilities element of the responsibilities principle, In this case, auditors can accept this engagement assuming that they take appropriate measures to obtain the knowledge necessary to perform the audit and understand important issues affecting this client. It is important to note that the existence of industry-specific accounting issues will require auditors to obtain the knowledge necessary to complete the engagement. This situation is related to the reporting principle, which addresses the conformity of the financial statements with GAP. If the client elects to treat these leases as operating leases in violation of GAP, auditors should issue either a qualified or adverse opinion, depending upon the materiality of the departure from GAP. This situation is related to the performance principle, Vichy indicates that the audit should be properly planned. In this case, auditors should evaluate whether the clients deadline will allow an audit to be properly planned and conducted according to generally accepted auditing standards. The fact that this would be an initial audit makes this possibility even more questionable than usual. This situation is elated to the performance principle, which requires auditors to obtain sufficient appropriate audit evidence. Given the low level Of control risk, auditors would then proceed to perform the necessary auditing procedures, which provide the basis for their opinion on the clients financial statements. In this case, confirming a smaller number of customer accounts would be appropriate. This situation is related to the responsibilities principle, which requires auditors to be independent. In this particular case, the fact that the husband of one of the partner is an officer of the prospective client would likely result in the rim declining this particular engagement because of a lack of independence. This situation is related to the reporting principle. Auditors should insist upon disclosure of the potential litigation and, if the client refuses, issue either a qualified opinion or adverse opinion, depending upon the materiality to the omission of the disclosures. In addition, the auditors report should provide information regarding the omitted disclosures. This situation is related to the performance principle, which requires auditors to assess the risk of material misstatement, which includes obtaining an understanding of the entity and its internal control Once this understanding has been obtained, auditors would then proceed to perform the necessary substantive audit procedures. This situation is related to the performance principle, which requires proper planning and supervision. An important element of supervision is critical review fork performed by persons at various levels within the firm. Because the supervisors review of the work performed by the assistant indicates that the work supports the opinion on the financial statements, no further actions are necessary _ Chapter 24 (Module C) C. 62 Liability to Clients a. B. Clients may bring suit against auditors for either breach of contract or tort actions. To bring suit against auditors, clients must ordinarily demonstrate: (1) (2) (3) (4) They suffered an economic loss Auditors did not perform in accordance with the terms of the contract (for breach of contract). Auditors failed to exercise the appropriate level of professional care (for tort actions). The breach Of contract or failure to exercise the appropriate level of professional care caused the loss. Auditors defenses against legal actions brought by their clients include: (1) (2) (3) Auditors exercised the appropriate level of professional care (tort) or performed he engagement in accordance with terms of the contract (breach of contract). The clients economic loss was caused by a factor other than auditors failure to exercise appropriate levels of professional care or breach of contract. Actions on the part of the client were, in part, responsible for the loss. The potential basis for legal action in each of these cases is as follows: Brown Company: Because the delay in completing the audit resulted in additional costs of financing, Browns legal action would be based on Thomas inability to complete the audit on a timely basis. Green Stores: Green Stores legal action old be based on Thomas failure to identify the embezzlement scheme during its audits of Green Stores financial statements. Green Stores would likely seek recovery of the $2 million in losses. Fuchsia, Inc: Fuchsias legal action would be based on any additional costs associated with changing auditors and any costs associated with delays in providing audited financial statements to its lenders as a result of the need to change auditors. Note to instructor: Depending upon the assumptions made by students, they may arrive at different conclusions with respect to Thomas liability to clients n some Of these scenarios. The key is that they considered the relevant facts and potential defenses that may either increase or decrease the likelihood of an unfavorable outcome to Thomas. Brown Company: It appears that Brown Companys most viable action for recovery will be alleging that it informed Thomas of the need to have the audit completed by a certain date and that failure to do so would constitute a breach of contract, There is no evidence that a substandard audit has been conducted or that Thomas did not exercise the appropriate level of professional care. In this case, the following are important incinerations: C] Was a deadline or other date explicitly communicated by Brown Company to Thomas or otherwise identified in the engagement letter? If no such date was communicated, or any deadline known by Thomas, it would not appear that Brown Company has a viable suit for breach of contract, Regardless of the response to the preceding point, did Brown Companys actions result in delays or otherwise affect Thomas ability to complete the engagement on a timely basis? If so, this might serve as a defense for Thomas in the form Of contributory negligence on the part of Brown Company. Green Stores: Green Stores would cost likely bring suit for tort liability, alleging that an audit conducted under generally accepted auditing standards would have revealed the existence of the embezzlement scheme and prevented the $2 million loss. In this case, the following are important considerations: Were Thomas audits conducted in accordance with generally accepted auditing standards? If so, Thomas would likely use the defense that it exercised appropriate levels of care during the engagement and emphasize that a GSM audit cannot be relied upon to detect all instances of fraud, Regardless of the response to in the preceding point, old Green Stores have taken actions (through strengthening internal controls or other) to create an environment that would have made the creation and execution of this embezzlement scheme more difficult?

J.J. Thomson Atomic Theory and Biography

J.J. Thomson Atomic Theory and Biography Sir Joseph John Thomson or J.J. Thomson is best known as the man who discovered the electron. J.J. Thomson Biographical Data Tomson was born December 18, 1856, Cheetham Hill, near Manchester, England. He died  August 30, 1940, Cambridge, Cambridgeshire, England. Thomson is buried in Westminster Abbey, near Sir Isaac Newton. J.J. Thomson is credited with the discovery of the electron, the negatively-charged particle in the atom. He is known for the Thomson atomic theory. Many scientists studied the electric discharge of a  cathode ray tube. It was Thomsons interpretation that was important. He took the deflection of the rays by the magnets and charged plates as evidence of bodies much smaller than atoms. Thomson calculated these bodies had a large charge to mass ratio and he estimated the value of the charge itself. In 1904, Thomson proposed a model of the atom as a sphere of positive matter with electrons positioned based on electrostatic forces. So, he not only discovered the electron but determined it was a fundamental part of an atom. Notable awards Thomson received include: Nobel Prize in Physics (1906) in recognition of the great merits of his theoretical and experimental investigations on the conduction of electricity by gases  Knighted (1908)Cavendish Professor of Experimental Physics at Cambridge (1884-1918) Thomson Atomic Theory Thomsons discovery of the electron completely changed the way people viewed atoms. Up until the end of the 19th century, atoms were thought to be tiny solid spheres. In 1903, Thomson proposed a model of the atom consisting of positive and negative charges, present in equal amounts so that an atom would be electrically neutral. He proposed the atom was a sphere, but the positive and negative charges were embedded within it. Thomsons model came to be called the plum pudding model or chocolate chip cookie model. Modern scientists understand atoms consist of a nucleus of positively-charged protons and neutral neutrons, with negatively-charged electrons orbiting the nucleus. Yet, Thomsons model is important because it introduced the notion that an atom consisted of charged particles. Interesting Facts About J.J. Thomson Prior to Thomsons discovery of electrons, scientists believed the atom was the smallest fundamental unit of matter.Thomson called the particle he discovered corpuscles rather than electrons.Thomsons masters work,  Treatise on the motion of vortex rings, provides a mathematical description of William Thomsons vortex theory of atoms. He was awarded the Adams Prize in 1884.Thomson discovered the natural radioactivity of potassium in 1905.In 1906, Thomson demonstrated a hydrogen atom had only a single electron.Thomsons father intended for J.J. to be an engineer, but the family did not have the funds to support the apprenticeship. So, Joseph John attended  Owens College in Manchester, and then Trinity College in Cambridge, where he became a mathematical physicist.  In 1890, Thomson married one of his students, Rose Elisabeth Paget. They had a son and a daughter. The son, Sir George Paget Thomson, received the Nobel Prize in Physics in 1937.Thomson also investigated the nature of pos itively-charged particles. These experiments led to the development of the mass spectrograph. Thomson was closely aligned with chemists of the time. His atomic theory helped explain atomic bonding and the structure of molecules. Thomson published an important monograph in 1913 urging the use of the mass spectrograph in chemical analysis.Many consider J.J. Thomsons greatest contribution to science to be his role as a teacher. Seven of his research assistants, as well as his own son, went on to win the Nobel Prize in Physics. One of his best-known students was Ernest Rutherford, who succeeded Thomson as Cavendish Professor of Physics.

Certificate in Education Personal Statement Example | Topics and Well Written Essays - 1000 words

Certificate in Education - Personal Statement Example I ensured that as we progressed with the lesson, I asked a number of questions and picked the students at random to answer them. Even the weaker students seemed to have grasped everything from mm lesson. The students would also continue asking me question regarding the application of depreciation in business world. Indeed learning took place because toward the end of the lesson, the students could answer me most of the question from depreciation concept. At the end of the lesson, I summarised the lesson by discussing the main points and ensure the students study more on depreciation; I gave them a handout to all students to read during their free time. I was really impressed as a teacher since I had achieved my goals of transferring knowledge to students. If repeating the same exercise, I would ensure I first know what the students know about the topic so that I can know the approach to use and the effort to apply so that the students can understand the concept. I attended another colleague's teaching session in a catering class where the topic for discussion was opening of wine. As a learner in this catering class, I found the lesson very interesting and all the other students had an interest in the topic. I really enjoyed my every moment with the catering students since in their class; there were more practical sessions unlike in other subjects. The lesson started af... (Arnot, McIntyre, Pedder and Reay, 2004) The teacher asked question as he proceeded with the lesson and we as students, we found the lesson to very interesting and we were all fully attentive throughout the lesson. We occasionally asked the teacher questions regarding the topic and this was a clear revelation that we understood the concepts as the lesson was interesting. The teacher praised us each time we answered the question and encouraged those who did not give a perfect answer so that they do not feel shy not to answer a question next time. There were more practical sessions throughout the lesson than talking. We were asked to demonstrate on the best way we are supposed to serve wine as discussed in class. At least all students were given a chance to demonstrate what they had learnt and this gave a chance to other students to learn from their colleagues. The lesson had been prepared well since the teacher had prepared PowerPoint presentation which made the lesson more interesting. The teacher demonstrated good PowerPoint presentation skills and the class was enjoyable. After we had demonstrated on how to serve and open wine, the teacher concluded the lesson by summarising the main points. (Barnett, 2003) Question Three To evaluate the teaching session taught to by on my peers, I can see the teaching was a success. There was full participation by all students as they kept on asking and answering questions throughout the lesson. I had fully prepared for the lesson and I had allocated time for introduction, discussion and finally for summarising the lesson. Throughout the session, the students had an interest of learning about depreciation as they were eager to know how it is applicable in business. The most

Experience when work was criticized Essay Example | Topics and Well Written Essays - 750 words

Experience when work was criticized - Essay Example The specific incident involved a creative story that I had written. The story was a work of fiction and it involved an experimental form of structure and language. My intention with the story was to attempt to develop new ways of advancing the story. In these regards, the structure of the story was greatly influenced by movies such as Memento and Inception, in that the narrative didn’t advance in a strictly straightforward way, but instead jumped throughout different time periods. In addition to the story implementing experimental story structure, at times it also implemented experimental language; in these regards the story was influenced by books, such as 1984 and a Clockwork Orange because these books also used invented words and different text. While I recognized that in implementing these methods, the story would potentially be made more difficult to read, I felt they were necessary to add a touch of originality and fresh perspective to my work. However, when I had a numb er of individuals read the story many reacted negatively indicating they did not like the experimental elements incorporated into the story. My reaction to the negative criticism of my story was complex. Initially I resented the criticism I received from these individuals and began to think that they didn’t appreciate what I was attempting to accomplish with my writing. I began to believe that if the people who criticized the story had spent more time trying to read it then they would have understood it to a greater extent.

Cisco Australia Case Study Example | Topics and Well Written Essays - 3000 words

Cisco Australia - Case Study Example The company could well be on its way to wearing Australia's best employer crown. So what is Cisco all about Cisco, which was founded in 1984 by two computer scientists from Stanford University, began life as a manufacturer of routing systems. Since it sold its first router in 1986, the company has more than lived up to its vision of 'Changing the Way We Live, Work, Play and Learn'. Apart from its core development areas of routing and switching, Cisco has now branched into various technology-related fields like IP communications, wireless LAN, home networking, application networking services, network security, storage area networking and video systems. The company, which has its corporate headquarters in San Jose, California, soon became one of the leaders in the global networking industry with a presence in over 115 countries. Today, it has a 47,000-strong employee base. Using the acquisition-partnership route, Cisco managed to make inroads into multiple fields. Today, Cisco's products provide solutions to a wide range of customers from business enterprises like corporations and government agencies to educational and research institutions. In 1994 Cisco set up base in Sydney, Australia, which was one of the company's first operations outside the United States. Today, Cisco Australia operates from around six cities and has over 600 employees on its payrolls. Australia is home to the company's Asia Pacific Technical Assistance Centre and Customer Assurance Group. Here's a list of the awards that the decade-old Cisco Australia won: Prime Minister's Award for Community Business Partnerships in August 2001. No 1 in the Hewitt Associates survey "Best Employers to Work for in Australia" in the under 1,000 employees category in 2002 and 2003 MAS National Award for Corporate Citizenship at the 2005 Australian HR Awards. [B(1.1)] Does Cisco Fit The New Workplace One of the main reasons for Cisco's almost meteorical rise to success was its ability to adapt to the new work order. Around 15 years ago, the same time that Cisco began operations; the new workplace became an important word in management parlance. Computers and the Internet were changing the way the world worked. Managers realized they needed to implement solid workplace strategies, to provide the infrastructure for enabling global, 24x7 work processes and remote collaboration "anytime, anyplace." (Aperture Technologies 2006, online ) This 'anytime, anyplace' strategy proved extremely beneficial for both organizations and their employees. It gave them considerable freedom, as they could now be mobile and work from just about anywhere. Freed from geographical and time constraints, an organization's managers could employ qualified people from just about anywhere in the world. A look at Cisco's growth graph during the past 20 years shows that in just over a decade, the company had spread its wings across continents. It managed to get the best in terms of qualified employees and a bigger customer base. A downside of this new workplace was that it put a strain on the companies' infrastructure and also affected workplace dynamics. This meant that enabling and empowering employees with a superior workplace was of paramount importance to the

Types of social assistance policies

Types of social assistance policies Social policy incorporates the provision of basic services – healthcare, education, water and sanitation and other and social protection. Social security includes three principle parts: social insurance, social assistances, labour market intervention and community based or informal social protection. Social protection covers contributory projects covering life course and work-related contingencies. Social assistance contains tax financed programmes managed by government agencies and addressing deprivation and poverty. In the labour market it provide active and passive labour market policies securing basic rights while enhancing the employability. 1. Social assistance There are various diversity in designs of social assistance in developing and developed countries. In developed countries social assistance depends on an income maintenance design, and providing income transfers that aimed at filling in the poverty gap. In developing countries, it includes a variety of programme design, including pure income transfers as in non-contributory pensions or child grants and allowances; income transfers combined with asset accumulation and protection as in human development conditional transfer programmes or guaranteed employment schemes; and integrated anti-poverty programmes covering a range of poverty dimensions and addressing social exclusion There is also diversity in scale, scope and institutionalisation in social assistance across countries, and across programmes within countries. (Pellissery, Barrientos, 2013) Various social assistance whether cash transfer or employment or kind etc. is being implemented around the globe. The efficacy of the policy and programme depends upon the implementation and the impact that it create on the society, I this view the later part describe about the various form of social protection either promotive, protective, preventive or transformative. 1.1 Cash transfers â€Å"Although cash transfers are not a panacea, they have been demonstrably effective and are seen as a viable mechanism in both developmental and humanitarian contexts. Conditional Cash Transfer (CCTs), implemented in Latin America with great success, are seen to be a way of mitigating the risk of cash transfers being misused. CCTs yield rapid, positive impacts (poverty alleviation, improved health and education outcomes) and break the ‘vicious cycle’ of intergenerational poverty in the long-term. However, CCTs are criticised for having high administrative, monitoring and enforcement costs, being too reliant on targeting, having a disempowering effect on recipients and negatively affecting overall levels of consumption amongst both beneficiaries and non-beneficiaries.† (Scott, 2012) 1.2 Cash transfers in emergencies Cash transfer can be effective during emergency or crisis while offering a protective mechanism which has immediate effect on the person through various means either innovative like mobile banking etc or tradition by cash in hand or in bank. It support when the formal institution of protection is failed and there is no other alternative for social protection. 1.3 Social Pensions It is a non-contributory pension which include a targeted cash transfer by age or widow or people with disability. Various study shows that the cash transfer in the context of social pension gave confidence and support to the targeted person or household. In general the literature suggests that social pensions have been employed particularly successfully in southern African context. 1.4 Public works programmes It is a type of conditional transfer where cash or food is given in exchange for work on public infrastructure projects, such as road building. During recent times these social protection measure is widely applied around the globe due to consequence of food and financial crisis. This measure create assets, produce jobs and somehow targeted as it be unattractive to the non-poor due to low wages or ration are paid. Though the sustainability of this measure is till when the state is willing to provide because it creates a dependency on state. Available study indicate that while short term public works create and promote consumption and demand during the market failure but the long-term social protection function is likely to be limited unless guaranteed employment is introduced. 1.5 In-kind transfers â€Å"In-kind transfer’s non-cash assets went to vulnerable or deprived individuals and households, often with the aim of modifying or influencing the behaviour of recipients. There is considerable debate over whether in-kind transfers should be favoured over cash transfers, despite the latter being popular for providing beneficiaries with choice in accordance with needs, as well as providing an opportunity for investment†. (Zoe Scott, 2012) 1.6 Food There has been numerous debate on food vs cash transfer around the globe since and prior to 1970s, on whether food transfer can be used as an alternative to cash or both are complementary to each other, whether food transfers are a nutritional or economic intervention, whether they aim to only ‘feed people’ or aim to support livelihoods. It has been thought that when there will be food crisis either by market failure or shortage due to lack of supply, or there be a crisis when food are needed, food transfer are preferable, beside other protective measure. 1.7 Utility subsidies Protection in the form of utility such as housing, electricity and water are provided to lessen the burden of expenditure on these items by people, though despite having the provision of Indira awas yojana along with various scheme, it has been widely accepted that the benefits of utility subsidy doesn’t reach the target people or communities living in an area withought electricity and water. It has been seen as more costly to implement than other form of social assistance. Despite being costly housing subsidy runs with less risks of excluding the most vulnerable. 1.8 Health fee waivers There is large debate going on Universal health care and targeted health care. One provide a system through which everyone are eligible for health care while contributing up to the fiscal budget whereas targeted has its own flaw of selection and implementation and reach to the targeted people. Though it has been inferred that health service waivers or health fee waiver or exemptions will only be effective if there would be a nationwide policy which effectively monitored and enforced at local and national levels 1.9 In India context In India the introduction of social assistance were introduced since the British period but it was only for the employee in formal sector and a large portion of population, those who were employed in informal sector were excluded from this. And again after independence until the 1990s the main focus of central government were rural development and social protection didn’t get much attention. There were many rural development program such as integrated rural development program or anti-poverty program, which aimed to provide food and nutrition, basic services like education, healthcare, and housing and employment generation came. In meantime many state introduced various program such as +pension for agricultural landless labourer, maternity benefits, disability benefit etc. depending upon the need but very often these program were introduced as electoral instruments to gain votes. It is important to notice the welfare regime in India could be classified as clientelist or populi st. In the last two decades, there has been a reversal of the story.† The central government has enacted a number of social assistance measures by enacting court enforceable right-based promises to the erstwhile directive principles (such as right to education, right to employment and others) enshrined in the Constitution of India. From the point view of social assistance, three developments are important. First, in 1995 the central government introduced the National Social Assistance Programme (NSAP) under which five different benefits were provided. They complemented existing provision by federal states. These benefits were the Old-Age Pension Scheme (reaching 8.3% of elderly households), Widow Pension Scheme (6.2% of widow households), Disability Pension Scheme (reaching 14.1% of disabled households), Family Benefit Scheme (onetime relief for the families where main breadwinner accidently died) and Annapurna (food for the elderly households† (Pellissery, Barrientos, 2013) The second and third development took place when the Congress Party-headed United Progressive Alliance government assumed power in 2004. A clamour for food security were supported by civil society movement along with right to employment boost the fillip of decade in the context of social protection. Later the UPA government put forth the social security program for unorganised sector workers, Rashtriya Swasthya Bima Yojana, designed particularly for the workforce in the unorganised sector. That has already provided insurance against hospitalisation to 40 million households. Along with other social protection scheme or program there come various rights which insures social security but the reality seems different. One of the most interesting and effective social assisistance in the developing world is the Brazil’s Bolsa Familia. The Brazilian constitution enshrined a right to social protection and that led to consideration on the role and scope of social security and on the rol e of government to providing it is based on the citizenship principle and for all Brazzilians. 2. Social insurance .â€Å"Social insurance schemes are contributory programmes in which beneficiaries make regular financial contributions in order to join a scheme that will reduce risk in the event of a shock. Because health costs can be very high, health insurance schemes are a popular way of mitigating risk from illness. However, some people argue that they are too expensive for the Poor and should be complemented with social assistance. Other types of social insurance schemes include contributory pensions, unemployment insurance, funeral assistance and disaster insurance. Social insurance is strongly linked to the formalised labour market, meaning that coverage is determined by number of formal workers in a country. The informal labour market therefore presents a strong challenge to the success of social insurance programmes†. (Scott, 2012) 3. Labour market interventions Labour market interventions give protection to poor people who are able to work. Interventions are both active and passive. The active programmes or policy in the context of social protection include training and skills development and employment counselling, whereas passive interventions include, income support, unemployment insurance and changes to labour legislation, for example in Establishing a safe working conditions or minimum wage. Labour market social protection provide various social assistance and cash transfer programmes and can be integrated into longer-term development strategies 4. Community-based social protection Formal social protection framework do not offer complete coverage and exclude a section of society. â€Å"A variety of conventional or ‘informal’ ways of providing social protection to households, groups and networks fill some of the gaps left by formal social protection interventions and distribute risk within a community. There is also considerable interest in the potential for community-based mechanisms to be scaled up in order to undertake wider development activities, and in how to create links between social security schemes and community-based approaches with the aim of extending coverage to meet the challenge of providing adequate health services to the developing world.† (Zoe Scott, 2012) 2. Residual and institutional social welfare Residual idea of social welfare says in the distribution of social welfare, government should have a limited role. The underlying assumption is that the individual is free to do anything unless it doesn’t harm other and majority of population will find their sustenance and assistance by their own, either by market mechanism, family or social network. So the state only intervene when they fail to support themselves and unable to find any support system. Whereas the institution school of thought describe state as protecting individuals from the social cost of capitalist economy. does Social protection a residual social welfare The â€Å"Directive Principles† of the Constitution give obligation to the government and its policy to lay down goals and direction for the realisation of the rights. Article 41, 45 and 47 gave a sense of social protection but for the nuanced understanding of the rights and its realisation we have to look at the reality of its content and implementation. Article 41. which directs the state to â€Å"within the limits of its economic capacity and development, make effective provision for securing the right to work, to education and to public assistance in cases of unemployment, old age, sickness and disablement, and in other cases of undeserved want†; Article 45. by which â€Å"the State shall endeavour to provide, within a period of ten years from the commencement of this Constitution, for free and compulsory education for all children.† Article 47. by which â€Å"the State shall regard the raising of the level of nutrition and the standard of living of its people and the improvement of public health as among its primary duties. (Constitution of India, ministry of law and justice) Society exist because it is in everyone interest to have peace and peace can only prevail if there is sovereign authority to punish those who breach it. There are various indication and updates about the failure of government machinery in india.in the context of social protection the policies and programme that are intended to reach the beneficiary doesn’t reach to them and in the lack of proper institution mechanism the policy itself became a residual in approach. Be it old age pension scheme or MGNREGA. The dominant logic is that the poor are the ward of the state and the state have the responsibility of taking care of its citizen especially poor. But the other school of thought says that the bigger the size of government the larger the burden on the populace. The more government subsidies the resources for the poor the more likely to vulnerability during the failure of support system by the state because of their dependency on the state. A key challenge faced at the time of introduction of all social assistance programme is from the right-wing that social assistance expenditure is both ineffective and wasteful. What been effective to counter such a position has been the discourse on inequality? The growth story of India has widened inequality rather than bridge the gap. Therefore, introduction of social assistance was seen as helping to act as an inclusive instrument for the poorer sections. Pellissery, Barrientos, 2013). The presence of institutional mechanism but the delivery of services create an atmosphere where the social protection turn up as just a residual kind of thing to the people. There are around 300 different type of anti-poverty scheme in India that is spread over 13 different ministries. But the integration among them is hardly seen visible. In the name of financial inclusion the still â€Å"Krishna get the credit but nobody think about Sudama†. The millennium development goal vow for eradicating poverty but still some part of the globe still suffering from hunger and malnutrition and chronic poverty

Ethnicity and Soccer :: essays research papers

Ethnicity and Soccer: The effect of non-English speaking immigrants on the establishment of soccer in Canberra in the 1950s and 1960s. Abstract: Soccer in Canberra as a sport had died prior to the war. The advent of Australia’s new immigration policy after 1945 saw a solid influx, over the next two decades, of non-English speaking Europeans to Australia and through their input they assisted in the re-emergence of soccer as a main sport in the region. From the Baltic states to the Southern Europeans of Greece and Italy, the change to the Canberra landscape was quite dramatic; soccer was one that benefited significantly. In the days prior to the second world war ethnicity evolved around that of Scottish and non-Scottish when dealing with the sport of soccer in the region. In all the records of those who played soccer up until 1933, there was only one non-British player even though a number of Italians and others were working in the district. When Australia opened it’s migration policy, after 1945, to include those from a larger number of non-English speaking backgrounds, many moved to Canberra to help build the Capital during the construction boom of the period. Yet this did not create the harmony that was hoped for. Familiarity was essential to post-war immigrants. Australian culture was alien to new arrivals and Australians were at best indifferent to immigrants and sometimes antagonistic to the newcomers. A long-held Australian distaste for anything not British also helped drive immigrants into self-contained communities, their organisations serving as bulwarks against the British-Australian majority. Soccer clubs in immigrant communities were an instrument through which all elements of life could be sustained. They enabled individuals to interact, establish patronage links, support networks and social contacts. They were institutions which could be used to create tightly-knit communities and they were valued as a way of retaining the support of the youth. There was a continuing fear among older immigrants that their children would abandon their heritage in favour of Australian ways. (1) Following the second world war, soccer in the district did not return until 1948, when a team participated in the Goulburn competition. The sport moved back to Canberra in the following year although competitions were rare, and reporting of these even rarer. In those few years following the recommencement of play, soccer teams comprised of mixed ethnic origins, yet team names were still mainly geographical. In 1951 four teams entered a competition – Turner, Ainslie, Capitol Hill and Olympics.