How Government Policies Are Developed Unit 1 M4 Public...

How Government Policies are developed. In this assignment I am going to analyse how government policies are developed, covering all aspects of the policy making process. There are many different levels of government which exist and have a direct or indirect impact on people’s lives. The levels of government are Central, (which involve the Monarchy, the House of Commons, and the House of Lords), Regional, (which involve Devolved parliaments) and Local, (which involve Local authorities, country councils and Metropolitan councils). Each level contains a variety of different organisations and branches of government which help to keep the country and the public services running smoothly and effectively. All branches of the government†¦show more content†¦From these discussions parliamentary subcommittees are formed to look at different parts of the idea. Subcommittees are smaller discussions which have less MP’s involved. If the idea is considered to be worthwhile after these discussions then the idea is put onto a ‘green paper’. A green paper is a document that contains the new idea discussed in government meetings, and is given to government parties to discuss in meetings and debates. These debates are known as public meetings, specialist consultation meetings or enquiries. This is when the public has the chance to get involved in the policy making process. Sometimes the discussions around a green paper result in the idea being not needed and the policy process stops there. However, sometimes the discussions show that there is a need for the law and it moves ahead to the next stage, which is known as a ‘white paper’. A white paper will have the new policy written in detail, and it will be given to the House of Commons where the idea will be discussed further. White papers are the drafts of what will become known as ‘Bills’ in later stages of development. A Bill is a formal document on a policy and the proposal for a piece of legislation. A Bill has a number of stages that it goes through before it is presented to the Queen to be signed. It starts off as a discussion in the House of Commons, and if decided to be an effective new policy idea then it is sent off

Surgical Wound Infection Essay - 1519 Words

According to Walker and Avant (1995), concept analysis allows nursing to examine the attributes or characteristics of the concept. * Concept Analysis of the Surgical Wound Infection ? I will like to identify patients conditions and other factors contribute to the development of Surgical Wound infections. * Determine the aims or purposes of analysis The purpose is to understand the effect of environment in surgical wound infections. Prevention of infection requires the application of the principles of microbiology and accept practice. Measure of this concept is based on the stages of wound healing and the Centers of Disease Control and Prevention guidelines defining surgical site infection as occurring 30 days†¦show more content†¦Koch (Professor of Hygiene and Microbiology, Berlin, 1843-1910) first recognized the cause of infective foci as secondary to microbial growth in his 19th century postulates. Semmelweis (Austrian obstetrician, 1818-1865) demonstrated a 5-fold reduction in puerperal sepsis by hand washing between performing postmortem examinations and entering the delivery room. Joseph Lister (Professor of Surgery, London, 1827-1912) and Louis Pasteur (French bacteriologist, 1822-1895) revolutionized the entire concept of wound infection. Lister recognized that antisepsis could prevent infection.[1] In 1867, Lister placed carbolic acid into open fractures to sterilize the wound and to prevent sepsis and hence the need for amputation. In 1871, Lister began to use carbolic spray in the operating room to reduce contamination. However, the concept of wound suppuration persevered even among eminent surgeons, such as John Hunter, 1728-1793.[2] As late as the 19th century, aseptic surgery was not routine practice. Sterilization of instruments began in the 1880s as did the wearing of gowns, masks, and gloves. Halsted (Professor of Surgery, Johns Hopkins University, United States, 1852-1922) introduced rubber gloves to his scrub nurse (and future wife) because she was developing skin irritation from the chemicals used to disinfect instruments. The routine use ofShow MoreRelatedSurgical Wounds and their Correlation to Surgical Technology Essays861 Words   |  4 PagesSurgical Wounds and their Correlation to Surgical Technology Surgery is one of the most common medical practices across the United States. Patients of all ages that undergo surgical procedures are left with some sort of surgical wound. Every surgical wound can be classified by the type of surgical procedure and will have a type of wound healing. Although only approximately 2.6% of surgical wounds become infected, surgical wounds can manifest into serious complications for a patient (HarbarthRead MoreFactors Contributing to the Wound Healing Process Essay568 Words   |  3 PagesWound healing is a very important aspect of the postoperative process. Depending on many different factors pertaining to a postoperative wound; different steps can be taken to decrease a patient’s chance to develop an infection. The one goal a surgical team wants to achieve is to leave a less noticeable scar and no infection in a wound. There are different challenges and situations a Surgical Technologist and the surgical will have to work around. The wo und healing process all depends on theRead MoreEssay On Wound Drainage729 Words   |  3 Pages The orthopedic literature has a long history of investigating the use of postoperative wound drains (Cobb, 1990). In total joint arthroplasty, wound drains were associated with increased rates of transfusion (Hallstrom and Steele, 1992; Quinn et al., 2015) but not a decrease in the rate of wound complications. A systematic review of the orthopedic literature comparing closed suction drainage systems with no drainage system for all types of elective and emergency orthopedic surgery found that thereRead MoreThe Importance Of The Treatment Of Wounds856 Words   |  4 PagesQuestion: 4.3- Discuss the importance for the treatment of wounds: 4.3 A. Sterile vs. Clean technique As it was well stated by Barber et al (3) it may be difficult to determine whether to use a clean technique or a sterile technique when dealing with the different types of wound one encounters. As mentioned in the same article, it is important to consider the policies of the hospital. The the type of wound, bone exposure and an immunosuppressed state would also require sterile technique. ResearchRead MoreThe Effects Of Dressings On Post-Surgical Patients1325 Words   |  6 PagesDoes the use of closed-incision negative-pressure therapy (CINPT) dressings on post-surgical patients reduce wound infections and other complications verses traditional dressings? Post-surgical infections and complications are a major problem for both patients and hospitals. Complications can reach 66% with high risk patients(XX). Surgical site infections (SSI) and other complications delay patient recovery resulting in longer hospital stays and increased healthcare costs. Patients who developRead MoreSu rgical Treatment Of Surgical Site Infection1435 Words   |  6 PagesSurgical site infections are estimated to occur in 3% of surgical patients and cost the healthcare system billions of dollars every year. Surgical site infection contributes to an increased risk of morbidity and mortality in patients undergoing a surgical procedure. This paper will present preventative evidence-based practice undertaken by healthcare personnel to prevent the occurrence of surgical site infection. These practices include but are not limited to the appropriate administrationRead MoreTaking a Look at Cervical Spondylodiscitis778 Words   |  3 Pagesspondylodiscitis is a rare and serious illness that can arise from various causes, such as pyogenic infections, iatrogenic infections and complications after swallowing foreign bodies. No cases of cervical spondylodiscitis caused by a penetrating neck injury have been published in the literature. It is difficult to treat patients with penetrating neck injuries (induced by stab wound, gunshot wound or by accidents) in the emergency department. Diagnostic and treatment options depend on the cardiopulmonaryRead MoreRegistered Nurses Play A Big Role913 Words   |  4 PagesCare-Associated Infections one of the most common infections are Post-operative in the healthcare system, these are known as Surgical Site Infections (SSI). According to the Centers for Disease Control and Prevention (CDC) about 1 to 3 out of almost every patient that has surgery an infection does develop (FAQS about Surgical Site Infections) What is it? Surgical Site Infections (SSI) is a type of infection that occurs after a surgery at the body part that the surgery was taken place at. The infections are knownRead MoreAssessment And Management Of Leaky Wounds Following Prosthetic Joint Replacements729 Words   |  3 PagesAssessment and management of leaky wounds following prosthetic joint replacements: a retrospective study of prospective surveillance. Authors: Sudhir Kannan, Jason Wilson, Grahame Taylor University Hospitals Of Leicester. Department of Musculoskeletal Surgery (Leicester General Hospital). Introduction: Persistent wound discharge following joint replacement is a known complication. Any discharge from the wound for 4 days is defined as persistent leakage. Our literature showed that theRead MoreThe Joint Commission Accreditation Body Evaluates Health Care Organization s Compliance With National Patient Safety Goals1722 Words   |  7 Pagescare being performed (Chassin, 2008). Infections occurring in surgical sites of patients account for 15% of all infections that transpire in a hospital setting, and the risk of death doubles in patients who develop infections. The dangers of surgical site infections include superficial, deep, and organ or space infections. The different infections include cellulitis, gangrene, MRSA, and wound sinus, which can lead to amputation, organ removal, and death. Infection was resulting from errors that include:

Coso Presentation Free Essays

string(415) " plans The study also cites â€Å"temptations† for employees to engage in improper acts: – Nonexistent or ineffective controls, such as poor segregation of duties in sensitive areas, that offer temptations to steal or to conceal poor performance – High decentralization that leaves top management unaware of actions taken at lower organizational levels and thereby reduces the chances of getting caught\." COSO REPORT SUMMARY CHAPTER 1: DEFINITION Internal Control is a process, effected by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: – Effectiveness and efficiency of operations – Reliability or financial reporting – Compliance with applicable laws and regulations. Internal control is: – A process; Internal control is not one event or circumstance, but a series of actions that permeate an entity’s activities. These actions are pervasive, and are inherent in the way management runs the business. We will write a custom essay sample on Coso Presentation or any similar topic only for you Order Now Business processes are managed through the basic management processes of planning, executing and monitoring. They should be â€Å"built in† rather than â€Å"built on†. â€Å"Building in† controls can directly affect an entity’s ability to reach its goals, and supports businesses’ quality initiatives. – People; Internal control is effected by a board of directors, management and other personnel in an entity. Internal control affects people’s actions. These realities affect, and are affected by, internal control. – Reasonable assurance; Internal control, not matter how well designed and operated, can provide only reasonable assurance to management and the board of directors regarding achievement of an entity’s objectives. The likelihood of achievement is affected by limitations inherent in all internal control systems, such as human judgment. Objectives; Every entity sets out on a mission, establishing objectives it wants to achieve and strategies for achieving them. Objectives fall into three categories: – Operations – relating to effective and efficient use of the entity’s resources – Financial reporting – relating to preparation of reliable published financial statements – Compliance – relating to the entity’s compliance with applicable laws and regulations Components Internal control consists of five interrel ated components: Control environment; The core of any business is people – their individual attributes, including integrity, ethical values and competence – and the environment in which they operate – Risk assessment; The entity must be aware of and deal with the risks it faces. It must set objectives, integrated with the sales, production, marketing, financial and other activities so that the organization is operating in concert. It also must establish mechanisms to identify, analyze and manage the related risks. Control activities; Control policies and procedures must be established and executed to help ensure that the actions identified by management as necessary to address risks to achievement of the entity’s objectives are effectively carried out. – Information and communication; Surrounding these activities are information and communication systems. These enable the entity’s people to capture and exchange the information needed to cond uct, manage and control its operations – Monitoring; The entire process must be monitored, and modifications made as necessary. In this way, the system can react dynamically, changing as conditions warrant. There is a direct relationship between objectives, which are what an entity strives to achieve, and components, which represent what is needed to achieve the objectives. Internal control is relevant to an entire enterprise, or to any of its unit or activities. Effectiveness Internal control can be judged effective in each of the three categories, respectively, if the board of directors and management have reasonable assurance that: – They understand the extent to which the entity’s operations objectives are being achieved. Published financial statements are being prepared reliably. – Applicable laws and regulations are being complied with. While internal control is a process, its effectiveness is a state or condition of the process at a point in time. Although all five criteria must be satisfied, this does not mean that each component should function identically, or even at the same le vel, in different entities. The following chapters should be considered when determining whether an internal control system is effective. It should be recognized: – Because internal control is a part of the management process, the components are discussed in the context of what management does in running a business. – The principles discussed apply to all entities, regardless of size. – Each component chapter contains an â€Å"evaluation† section with factors one might consider in evaluating the component. CHAPTER 2: CONTROL ENVIRONMENT The control environment has a pervasive influence on the way business activities are structured, objectives established and risks assessed. It also influences control activities, information and communication systems, and monitoring activities. The control environment is influenced by the entity’s history and culture. It influences the control consciousness of its people = â€Å"tone at the top†. Integrity and ethical values An entity’s objectives and the way they are achieved are based on preferences, value judgments and management styles. Those preferences and value judgments, which are translated into standards of behavior, reflect management’s integrity and its commitment to ethical values. Because an entity’s good reputation is so valuable, the standard of behavior must go beyond mere compliance with law. Integrity and ethical values are essential elements of the control environment, affecting the design, administration and monitoring of other internal control components. Top management must balance the concerns of the enterprise, its employees, suppliers, customers, competitors and the public. Balancing these concerns can be a complex and frustrating effort because interests are often at odds. Managers of well-run enterprises have increasingly accepted the view that â€Å"ethics pays†- that ethical behavior is good business. Ethical behavior and management integrity are a product of the â€Å"corporate culture†. Corporate culture includes ethical and behavioral standards, how they are communicated and how they are reinforced in practice. Official policies specify what management wants to happen. Corporate culture determines what actually happens, and which rules are obeyed, bent or ignored. Top management – starting with the CEO – plays a key role in determining the corporate culture. Individuals may engage in dishonest, illegal or unethical acts simply because their organizations give them strong incentives or temptations to do so. Emphasis on â€Å"result,† particularly in the short term, fosters an environment in which the price of failure becomes very high. Incentives cited for engaging in fraudulent or questionable financial reporting practices and, by extension, other forms of unethical behavior are: – Pressure to meet unrealistic performance targets, particularly for short-term results – High performance-dependent rewards, and – Upper and lower cutoffs on bonus plans The study also cites â€Å"temptations† for employees to engage in improper acts: – Nonexistent or ineffective controls, such as poor segregation of duties in sensitive areas, that offer temptations to steal or to conceal poor performance – High decentralization that leaves top management unaware of actions taken at lower organizational levels and thereby reduces the chances of getting caught. – A weak internal audit function that does not have the ability to detect and report improper behavior – An ineffective board of directors that does not provide objective oversight of top management. Penalties for improper behavior that are insignificant or unpublished and thus lose their value as deterrents. In addition to the incentives and temptations just discussed, the aforementioned study found a third cause of fraudulent and questionable financial reporting practices: ignorance. The study found that â€Å"in many of the companies that have suffered ins tances of deceptive financial reporting, the people involved either did not know what they were doing was wrong or erroneously believed they were acting in the organization’s best interest†. This ignorance is often caused by poor moral background or guidance, rather than by an intent to deceive. The most effective way of transmitting a message of ethical behavior throughout the organization is by example. A study some years ago noted that a formal code of conduct is â€Å"a widely used method of communicating to employees the company’s expectations about duty and integrity†. Of particular importance are resulting penalties to employees who violate such codes, mechanisms that exist to encourage employee reporting of suspected violations, and disciplinary actions against employees who fail to report violations. Commitment to competence Competence should reflect the knowledge and skills needed to accomplish tasks that define the individual’s job. Management needs to specify the competence levels for particular jobs and to translate those levels into requisite knowledge and skills. There often can be trade-off between the extent of supervision and the requisite competence level of individual. Board of directors or Audit Committee The control environment and â€Å"tone at the top† are influenced significantly by the entity’s board of directors and audit committee. Factors include the board or audit committee’s independence from management, experience and stature of its members, extent of its involvement and scrutiny of activities, and the appropriateness of its action. Another factor is the degree to which difficult questions are raised and pursued with management regarding plans or performance. Interaction of the board or audit committee with internal and external auditors is another factor affecting the control environment. Because of its importance, an active and involved board of directors, board of trustees or comparable body – possessing an appropriate degree of management, technical and other expertise coupled with the necessary stature and mind set so that it can adequately perform the necessary governance, guidance and oversight responsibilities – is critical to effective internal control. It is necessary that the board contain outside directors. Management’s philosophy and operating style Management’s philosophy and operating style affect the way the enterprise is managed, including the kinds of business risks accepted. An informally managed company may control operations largely by face-to-face contract with key managers. A more formally managed one may rely more on written policies, performance indicators and exception reports. Organizational structure An entity’s organizational structure provides the framework within which its activities for achieving entity-wide objectives are planned, executed, controlled and monitored. Activities may relate to what is sometimes referred to as the value chain: inbound (receiving) activities, operations or production, outbound (shipping) marketing, sales and service. There may be support functions, relating to administration, human resources or technology development. Significant aspects of establishing a relevant organizational structure include defining key areas of authority and responsibility and establishing appropriate lines of reporting. An entity develops an organizational structures suited to its needs: centralized, decentralized, direct reporting lines, matrix, product line, geographical location, distribution or marketing network, governmental, or not-for-profit structure. The appropriateness of an entity’s organizational structure depends, in part, on its size and the nature of its activities. A highly structured organization, including formal reporting lines and responsibilities, may be appropriate for a large entity with numerous operating divisions, including foreign operations. However, it could impede the necessary flow of information in a small entity. Whatever the structure, an entity’s activities will be organized to carry out the strategies designed to achieve particular objectives. Assignment of authority and responsibility This includes assignment of authority and responsibility for operating activities, and establishment of reporting relationships and authorization protocols. There is a growing tendency to push authority downward to bring decision-making closer to front-line personnel. Alignment of authority and accountability often is designed to encourage individual initiatives, within limits. Delegation of authority, or â€Å"empowerment,† means surrendering central control of certain business decisions to lower echelons – to the individuals who are closest to everyday business transactions. A critical challenge is to delegate only to the extent required to achieve objectives. Another challenge is ensuring that all personnel understand the entity’s objectives. Increased delegation sometimes is accompanied by or the result of streamlining or â€Å"flattening† of an entity’s organizational structure, and is intentional. Purposeful structural change to encourage creativity, initiative and the capability to react quickly can enhance competitiveness and customer satisfaction. The control environment is greatly influenced by the extent to which individuals recognize that they will be held accountable. This holds true all the way to the chief executive, who has ultimate responsibility for all activities within an entity, including the internal control system. Human resource policies and practices Human resource practices send messages to employees regarding expected levels of integrity, ethical behavior and competence. Such practices relate to hiring, orientation, training, evaluating, counseling, promoting, compensating and remedial actions. It is essential that personnel be equipped for new challenges as issues that enterprises face change and become more complex – driven in part by rapidly changing technologies and increasing competition. The impact of an ineffective control environment could be far reaching, possibly resulting in a financial loss, a tarnished public image or a business failure. While every entity should embrace the concepts, small and mid-size entities may implement the control environment factors differently than larger entities. Their own integrity and behavior, however, is critical and must be consistent with the oral message because of the first-hand contact that employees have with them. Usually the fewer the levels of management, the faster the message is carried through an organization of what conduct is acceptable. Evaluation should be based on these 7 aspects CHAPTER 7: LIMITATIONS OF INTERNAL CONTROL In considering limitations of internal control, two distinct concepts must be recognized: – First, internal control – even effective internal control – operates at different levels with respect to different objectives. But it cannot provide even reasonable assurance that the objectives themselves will be achieved. – Second, internal control cannot provide absolute assurance with respect to any of the three objectives categories. The first set of limitations acknowledges that certain events or conditions are simply outside management’s control. The second has to do with the reality that no system will always do what it’s intended to do. The effectiveness of controls will be limited by the realities of human frailty in the making of business decisions. Some decisions based on human judgment may later, with the clairvoyance of hindsight, be found to produce less than desirable results, and may need to be changed. – Breakdowns; Personnel may misunderstand instructions. They may make judgment mistakes. Or they may commit errors due to carelessness, distraction, or fatigue. – Management override; An internal control system can only be as effective as the people who are responsible for its functioning. Even in effectively controlled entities – those with generally high levels of integrity and control consciousness – a manager might be able to override internal control. Management override means here, overruling prescribed policies or procedures for illegitimate purposes with the intent of personal gain or an enhanced presentation of an entity’s financial condition or compliance status. Management override should not be confused with management intervention. – Collusion; The collusive activities of two or more individuals can result in control failures. Individuals acting collectively to perpetrate and conceal an action from detection often can alter financial data or other management information in a manner that cannot be identified by the control system. – Costs versus benefits; Resources always have constraints, and entities must consider the relative costs and benefits of establishing controls. Cost and benefit measurements for implementing controls are done with different levels of precision. The complexity of cost-benefit determinations is compounded by the interrelationship of controls with business operations. Cost-benefit determinations also vary considerably depending on the nature of the business. The challenge is to find the right balance. CHAPTER 8: ROLES AND RESPONSIBILITIES Internal and external parties contribute, each in his or her own way, to effective internal control. Parties external to the entity may also help the entity achieve its objectives through actions that provide information useful to the entity in effecting control, or through actions that independently contribute to entity’s objective. Internal parties: Management Management is directly responsible for all activities of an entity, including its internal control system. Naturally, management at different levels in an entity will have different internal control responsibilities. More than any other, the chief executive sets the â€Å"tone at the top† that affects control environment factors and other components of internal control. The CEO has influence over the selection of the board of directors. The CEO generally fulfills this duty by: – Providing leadership and direction to senior managers. – Meeting periodically with senior managers responsible for the major functional areas – sales, marketing, production, procurement, finance, human resources, etc. to review their responsibilities, including how they are controlling the business. Senior managers in charge or organizational units have responsibility for internal control related to their units’ objectives. They provide direction, more hands-on role. Often these managers are directly responsible for determining internal control procedures that address unit object ives. Financial offices. Of particular significance to monitoring are finance and controllership officers and their staffs, whose activities cut across, up and down the operating and other units of an enterprise. As a member of top management, the chief accounting officer helps set the tone of the organization’s ethical conduct; is responsible for the financial statements; generally has primary responsibility for designing, implementing and monitoring the company’s financial reporting system; and is in a unique position regarding identification of unusual situations caused by fraudulent financial reporting†. Internal parties: Board of directors Management is accountable to the board of directors or trustees, which provides governance, guidance and oversight. By selecting management, the oard ahs a major role in defining what it expects in integrity and ethical values, and can confirm its expectations through its oversight activities. Effective board members are o bjective, capable and inquisitive. Audit committee. Management is responsible for the reliability of the financial statements, but an effective audit committee plays an important role. The audit committee is in a unique position: it has the authority to question top management regarding how it is carrying out its financial reporting responsibilities, and it also has authority to ensure that corrective action is taken. The Treadway commission emphasized the value of audit committees and recommended that all public companies be required to established audit committees composed solely of independent directors. Other committees are: compensation committee, finance committee, nominating committee, employee benefits committee and other committees. Internal parties: Internal auditors Internal auditors directly examine internal controls and recommend improvements. Internal auditors should: Review the reliability and integrity of financial and operating information and the means used to identify, measure, classify, and report such information – Review the systems established to ensure compliance with those policies, plans, procedures, laws and regulations which could have a significant impact on operations and reports and should determine whether it is in compliance – Review the means of safeguarding assets and verify the existence of these assets – Appraise the economy and efficiency with which resources are employed – Review operations to ascertain whether results are consistent with established objectives and goals and whether operations are being carried out as planned. Organizational position and authority involve such matters as reporting line to an individual who has sufficient authority to ensure appropriate audit coverage, consideration and response; selection and dismissal of the director of internal auditing only with board of directors’ or audit committee’s concurrence; internal auditor access to the board or audit committee; and internal auditor authority to follow up on findings and recommendations. Internal auditors are objective, avoid potential and actual conflicts of interest and bias, rotate and not assume operating responsibilities. Internal Parties: Other entity personal – First, virtually all employees play some role in effecting control – Second, all personnel should be responsible for communicating to a higher organizational level problems in operations, noncompliance with the code of conduct, or other violations of policy or illegal actions External Parties: External auditors They bring to management and the board a unique independent and objective view, and contribute to an entity’s achievement of its financial reporting objectives, as well as other objectives. The auditor expresses an opinion on the fairness of the financial statements in conformity with generally accepted accounting principles, and thus contributes to the entity’s financial reporting objectives. Auditors conducting a financial statement audit do provide information useful to management in carrying out their internal control-related responsibilities: – by communicating audit findings, analytical information and recommendations for use in taking actions necessary to achieve established objectives – by communicating findings regarding deficiencies in internal control that come to their attention, and recommendations for improvement External Parties: Legislators and regulators Legislators and regulators affect the internal control systems of many entities, either through requirements to establish internal controls or through examinations of particular entities. They affect entities’ internal control system in two ways. They establish rules that provide the impetus for management to ensure that internal control systems meet the minimum statutory and regulatory requirements. And, pursuant to examination of a particular entity, they provide information used by the entity’s internal control system, and provide recommendations and sometimes directives to management regarding needed internal control system improvements. External Parties: parties interacting with the entity (customer, supplier, vendor) These parties provide information that can be extremely important for objectives. External Parties: Financial Analysts, Bond Rating Agencies and the News Media CHAPTER 3: RISK ASSESSMENT Objective setting is a precondition to risk assessment. There must first be objectives before management can identify risks to their achievement and take necessary actions to manage the risks. Objective setting, then, is a key part of the management process. At the entity level, objectives often are represented by the entity’s mission and value statements. Along with assessments of the entity’s strengths and weaknesses, and of opportunities and threats, they lead to an overall strategy. These subobjectives or activity-level objectives, include establishing goals and may deal with product line, market, financing and profit objectives. By setting objectives at the entity and activity levels, an entity can identify critical success factors. These are key things that must go right if goals are to be attained. Critical success factors exist for the entity, a business unit, a function, a department or an individual. Categories of objectives: Operations objectives: Operations objectives relate to achievement of an entity’s basic mission – the fundamental reason for its existence. Operations objectives need to reflect the particular business, industry and economic environments in which the entity functions. Management must see to it that objectives are based on the reality and demands of the marketplace and are expressed in terms that allow meaningful performance measurements. A clear set of operations objectives and strategies, linked to subobjectives, is fundamental to success. They provide a focal point toward which the entity will commit substantial resources. Financial Reporting objectives: Financial reporting objectives address the preparation of reliable published financial statements, including interim and condensed financial statements and selected financial data derived from such statements. Entities need to achieve financial reporting objectives to meet external obligations. Investors, creditors, customers and suppliers often rely on financial statements to assess management’s performance and to compare it with peers and alternative investments. Fair representation is efined as: – The accounting principles selected and applied have general acceptance – The accounting principles are appropriate in the circumstances – The financial statements are informative of matters that may affect their use, understanding and interp retation – The information presented is classified and summarized in a reasonable manner, that is, it is neither too detailed nor too condensed – The financial statements reflect the underlying transactions and events in a manner that presents the financial position, results of operations and cash flows stated within a range of acceptable limits, that is, limits that are reasonable and practical to attain in financial statements Compliance objectives: Entities must conduct their activities, and often take specific actions, in accordance with applicable laws and regulations. These laws and regulations establish minimum standards of behavior, which the entity integrates into its compliance objectives. An entity’s compliance record with laws and regulations can significantly – either positively or negatively – affect its reputation in the community. An objective in one category may overlap or support an objective in another. Another set of objectives relates to â€Å"safeguarding of resources†. Although these are primarily operations objectives, certain aspects of safeguarding can fall under the other categories. The category in which an objective falls can sometimes depend on circumstances. Objectives should be complementary and linked. Not only must entity-wide objectives be consistent with the entity’s capabilities and prospects, they also must be consistent with the objectives of its business units and functions. Entity-wide objectives must be broken down into subobjectives, consistent with the overall strategy, and linked to activities throughout the organization. Where, however, objectives depart form an entity’s past practices, management must address the linkages or run increased risks. Activity objectives also need to be clear, that is, readily understood by the people taking the actions toward their achievement. They must also be measurable. It is useful to relate an activity’s overall set of objectives to resources available. A way to relieve further resource constraint is to question activity objectives that do not support entity-wide objectives and the entity’s business processes. Another means of balancing objectives and resources is to identify activity objectives that are very important or critical to achieving entity-wide objectives. Objectives provide the measurable targets which the entity moves in conducting its activities. The goal of internal control in this area focuses primarily on: developing consistency of objectives and goals throughout the organization, identifying key success factors and timely reporting to management of performance and expectations. Although success cannot be ensured, management should have reasonable assurance of being alerted when objectives are in danger of not being achieved. Risks The process of identifying and analyzing risk is an ongoing iterative process and is a critical component of an effective internal control system. Management must focus carefully on risks at all levels of the entity and take the necessary actions to manage them. Risk identification An entity’s performance can be at risk due to internal or external factors. Regardless of whether an objective is stated or implied, an entity’s risk-assessment process should consider risks that may occur. Risk identification is an iterative process and often is integrated with the planning process. Entity level: risks at the entity-wide level can arise from external or internal factors. External factors examples: – Technological developments can affect the nature and timing of research and development, or lead to changes in procurement – Changing customer needs or expectations can affect product development, production process, customer service, pricing or warranties. – Competition can alter marketing or service activities – New legislation and regulation can force changes in operating policies and strategies – Natural catastrophes can lead to changes in operations or information systems and highlight the need for contingency planning. Economic changes can have an impact on decisions related to financing, capital expenditures and expansion. Internal factors examples: – A disruption in information systems processing can adversely affect the entity’s operations. – The quality of personnel hired and methods of training and mo tivation can influence the level of control consciousness within the entity. – A change in management responsibilities can affect the way certain controls are effected. – The nature of the entity’s activities, and employee accessibility to assets, can contribute to misappropriation of resources. – An unassertive or ineffective board or audit committee can provide opportunities for indiscretions. Risk may be identified in connection with short- and long-range forecasting and strategic planning. What is important is that management considers carefully the factors that may contribute to or increase risk. Some factors to consider include: past experiences of failure to meet objectives; quality of personnel; changes affecting the entity such as competition, regulations, personnel, and the like; existence of geographically distributed, particularly foreign, activities; significance of an activity to the entity; and the complexity of an activity. Once the major contributing factors have been identified, management can then consider their significance and, where possible, link risk factors to business activities. Activity-level. In addition to identifying risk at the entity level, risks should be identified at the activity level. Dealing with risk at this level helps focus risk assessment on major business units or functions such as sales, production, marketing, technology development, and research and development. Potential causes of failing to achieve an objective range from the obvious to the obscure, and form the significant to the insignificant in potential effect. Risk analysis After the entity has identified entity-wide and activity risks, a risk analysis needs to be performed. The process – which may be more or less formal – usually includes: – Estimating the significance of the risk Assessing the likelihood (or frequency) of the risk occurring – Considering how the risk should be managed – that is, an assessment of what actions need to be taken. There are numerous methods for estimating the cost of a loss from an identified risk. Management should be aware of them and apply them as appropriate. However, many risks are indeterminate in size. At best they can be described as large, moderate or small. Once the significance and likelihood of risk have been assessed, management needs to consider how the risk should be managed. This involves judgment based on assumptions about the risk, and reasonable analysis of costs associated with reducing the level of risk. Sometimes actions can virtually eliminate the risk, or offset its effect if it does occur. Note that there is a distinction between risk assessment, which is part of internal control and the resulting plans, programs or other actions deemed necessary by management to address the risks. A key part of the larger management process, but not an element of the internal control system. Along with actions for managing risk is the establishment of procedures to enable management to track the implementation and effectiveness of the action. Before installing additional procedures, management should consider carefully whether existing ones may be suitable for addressing identified risks. Management also should recognize that it is likely some level of residual risk will always exist, not only because resources are always limited, but also because o other limitations inherent in every internal control system. It is often critical to the entity’s success. Managing change Every entity needs to have a process, formal or informal, to identify conditions that can significantly affect its ability to achieve its objectives. A key part of that process involves information systems that capture, process and report information about events, activities and conditions that indicate changes to which the entity needs to react. With the requisite information systems in place, the process to identify and respond to changing conditions can be established. Circumstances demanding special attention: Changed operating environment – A changed regulatory or economic environment can result in increased competitive pressures and significantly different risks – New personn el – high turnover of personnel, in the absence of effective training and supervision, can result in breakdowns – New or revamped information systems – Normally effective controls can break down when new systems are developed, particularly when done under unusually tight time constraints – Rapid growth – When operations expand significantly and quickly, existing systems may be strained to the point where controls can break down – New technology – when new technology is being incorporated, a high likelihood exists that internal controls need to be modified. – New lines, products, activities – unfamiliar situations, controls may be inadequate – Corporate restructurings – may be accompanied by staff reductions and inadequate supervision and segregation of duties. – Foreign operations – the expansion or acquisition of foreign operations carries new and often unique risks that management should add ress. To the extent practicable, mechanisms should be forward-looking, so an entity can anticipate and plan for significant changes. Early warning systems should be in place to identify data signaling new risks. However, as with other control mechanisms, the related costs cannot be ignored. No entity has sufficient resources to obtain and analyze completely the information about all the myriad evolving conditions that can affect it. It is often difficult to know whether seemingly significant information is the beginning of an important trend, ore merely an aberration. The risk-assessment process is likely to be less formal and less structured in smaller entities than in larger ones, but the basic concepts of this internal control component should be present in every entity, regardless of size. Risk assessment in smaller entity can be particularly effective because the in-depth involvement of the CEO and other key managers often means that risks are assessed by people with both access to the appropriate information and a good understanding of its implications. Action plans can be devised and implemented quickly with limited number of people. They can then follow up as needed to ensure that the necessary actions are being taken. CHAPTER 4: CONTROL ACTIVITIES Control activities are policies and procedures, which are the actions of people to implement the policies, to help ensure that management directives identified as necessary to address risks are carried out. Many different descriptions of types of control activities have been put forth, including preventive controls, detective controls, manual controls, computer controls and management controls. Following are certain control activities commonly performed by personnel at various levels in organizations. – Top level reviews – Reviews are made of actual performance versus budgets, forecasts, prior periods and competitors – Direct functional or activity management – managers running functions or activities review performance reports – Information processing – A variety of controls are performed to check accuracy, completeness and authorization of transactions. Data entered are subject to edit checks or matching to approved control files. Physical controls – Equipment, inventories, securities, cash and other assets are secured, physically, and periodically counted and compared with amounts shown on control records. – Performance indicato rs – Relating different sets of data – operating or financial – to one another, together with analyses of the relationships and investigate and corrective actions, serve as control activities. – Segregation of Duties – duties are divided, or segregated, among different people to reduce the risk of error or inappropriate actions. Control activities usually involve two elements: a policy establishing what should be done and, serving as a basis for the second element, procedures to effect the policy. But regardless of whether a policy is written, it must be implemented thoughtfully, conscientiously and consistently. A procedure will not be useful if performed mechanically without a sharp continuing focus on conditions to which the policy is directed. It is essential that conditions identified as a result of the procedures be investigated and appropriate corrective actions taken. Along with assessing risks, management should identify and put into effect actions needed to address the risks. The actions identified as addressing a risk also serve to focus attention on control activities to be put in place to help ensure that the actions are carried out properly and in a timely manner. Control activities are very much a part of the process by which an enterprise strives to achieve its business objectives. Control activities serve as mechanisms for managing the achievement of that objective. Such activities might include tracking the progress of the development of the customer buying histories against established timetables, and steps to ensure accuracy fo the reported data. Controls over information systems Two broad groupings of information systems control activities can be used. The first is general controls – which apply to many if not all application systems and help ensure their continued, proper operation. The second category is application controls, which include computerized steps within the application software and related manual procedures to control the processing of various types of transactions. Together, these controls serve to ensure completeness, accuracy and validity of the financial and other information in the system. General controls commonly include controls over data center operations, system software acquisition and maintenance, access security, and application system development and maintenance. These controls apply to all systems – mainframe, minicomputer and end-user computing environments. Application controls are designed to control application processing, helping to ensure the completeness and accuracy of transaction processing, authorization and validity. Particular attention should be paid to an application’s interfaces, since they are often linked to other systems that in turn need control to ensure that all inputs are received for processing and all outputs are distributed appropriately. Controls over system development requiring thorough reviews and testing of applications ensure that the logic of the report program is sound, and that it has been tested to ascertain that all exceptions are reported. To provide control after implementation of the application, controls over access and maintenance ensure that applications are not accessed or changed without authorization and that required, authorized changes are made. The data center operations controls and systems software controls ensure that the right files are used and updated appropriately. The relationship between the application controls and the general controls is such that general controls are needed to support the functioning of application controls, and both are needed to ensure complete and accurate information processing. The concepts underlying control activities in smaller organizations are not likely to differ significantly form those in larger entities, but the formality with which they operate will vary. Further, smaller entities may find that certain types of control activities are not always relevant because of highly effective controls applied by management of the small or mid-size entity. An appropriate segregation of duties often appears to present difficulties in smaller organizations, at least on the surface. Even companies that have only a few employees, however, can usually parcel out their responsibilities to achieve the necessary checks and balances. Controls over information systems, particularly general computer controls and more specifically access security controls, may present problems to small and mid-size entities. This is because of the informal way in which control activities are often implemented. CHAPTER 5: INFORMATION AND COMMUNICATION Every enterprise must capture pertinent information – financial and non-financial, relating to external as well as internal events and activities. The information must be identified by management as relevant to managing the business. It must be delivered to people who need it in a form and timeframe that enables them to carry out their control and other responsibilities. Information is needed at all levels of an organization to run the business, and move toward achievement of the entity’s objectives in all categories – operations, financial reporting and compliance. Information is identified, captured, processed and reported by information systems. The term â€Å"information systems† frequently is used in the context of processing internally generated data relating to transactions, such as purchases and sales, and internal operating activities, such as production processes. Information systems sometimes operate in a monitoring mode, routinely capturing specific data. In other cases, special actions are taken to obtain needed information. Keeping information consistent with needs becomes particularly important when an entity operates in the face of fundamental industry changes, highly innovative and quick-moving competitors or significant customer demand shifts. Systems support strategic initiatives. The strategic use of information systems has meant success to many organizations. Using technology to help respond to a better understood marketplace is a growing trend, as systems are used to support proactive rater than reactive business strategies. Integration with operations. The strategic use of systems demonstrates the shift that has occurred from purely financial systems to systems integrated into an entity’s operations. These systems help control the business process, tracking and recording transactions on a real-time basis, often including many of the organization’s operations in an integrated, complex systems environment. The effect of integrated operations systems is dramatic, as can been seen in the just-in-time (JIT) inventory system. The systems themselves order and schedule arrival of new materials automatically, frequently through the use of EDI (electronic data interchange). Many of the newer production systems are highly integrated with other organizational systems and may include the organization’s financial systems. Acquisition of technology is an important aspect of corporate strategy, and choices regarding technology can be critical factors in achieving growth objectives. Decisions about its selection and implementation depend on many factors. These include organizational goals, market-place needs, competitive requirements and, importantly, how the new systems will help effect control, and in turn be subject to the necessary controls, to promote achievement of the entity’s objectives. It is critical that reports contain enough appropriate data to support effective control. The quality of information includes ascertaining whether: – Content is appropriate – Is the needed information there? – Information is timely – Is it there when required? – Information is current – Is it the latest available? – Information is accurate – Are the data correct? – Information is accessible – Can it be obtained easily by appropriate parties? All of these questions must be addressed by the system design. If not, it is not probable that the system will not provide the information required. Communication is inherent in information systems. Internal In addition to receiving relevant data for managing their activities, all personnel, particularly those with important operating or financial management responsibilities, need to receive a clear message from top management that internal control responsibilities must be taken seriously. Both the clarity of the message and the effectiveness with which it is communicated are important. In addition, specific duties must be made clear. Without this understanding, problems are likely to arise. In performing their duties, personnel should know that whenever the unexpected occurs, attention is to be given not only to the event itself, but also to its cause. In this way, a potential weakness in the system can be identified and action taken to prevent recurrence. People also need to know how their activities relate to the work of others. People need to know what behavior is expected, or acceptable, and what is unacceptable. Personnel also need to have a means of communicating significant information upstream in an organization. Front-line employees who deal with critical operating issues every day are often in the best position to recognize problems as they arise. For such information to be reported upstream, there must be both open channels of communication and clear-cut willingness to listen. People must believe their superiors truly want to know about problems and will deal with them effectively. In most cases, the normal reporting lines in an organization are the appropriate communications channel. In some circumstances, however, separate lines of communication are needed to serve as a fail-safe mechanism in case normal channels are inoperative. Communication between management and the board of directors and committees are critical. Management must keep the board up to date on performance, developments, risks, major initiatives, and any other relevant events or occurrences. The better the communications to the board, the more effective it can be in carrying out its oversight responsibilities, and acting as a sounding board on critical issues and providing advice and counsel. By the same token, the board should communicate to management what information it needs, and provide direction and feedback. External There needs to be appropriate communication not only within the entity, but outside. With open communications channels, customers and suppliers can provide highly significant input on the design or quality of products or services, enabling a company to address evolving customer demands or preferences. Communications from external parties often provide important information on the functioning of the internal control system. Communications to shareholders, regulators, financial analysts and other external parties should provide information relevant to their needs, so they can readily understand the circumstances and risks the entity faces. Communication takes such forms as policy manuals, memoranda, bulletin board notices and videotaped messages, or transmitted orally. Another powerful communications medium is the action taken by management in dealing with subordinates. Managers should remind themselves, â€Å"actions speak louder than words†. Information systems in smaller organizations are likely to be less formal than in large organizations, but their role is just as significant. CHAPTER 6: MONITORING Circumstances for which the internal control system originally was designed also may change, causing it to be less able to warn of the risks brought by new conditions. Accordingly, management needs to determine whether the internal control system continues to operate effectively. Monitoring can be done in two ways: through ongoing activities or separate evaluations. Internal control systems usually will be structured to monitor themselves on an ongoing basis to some degree. The greater the degree and effectiveness of ongoing monitoring, the less need for separate evaluations. Usually, some combinations of ongoing monitoring and separate evaluations will ensure that the internal control system maintains its effectiveness over time. It should e recognized that ongoing monitoring procedures are built in to the normal, recurring operating activities of an entity. Because they are performed on a real-time basis, reacting dynamically to changing conditions, and are ingrained in the entity, they are more effective than procedures performed in connection with separate evaluations. Since separate evaluations take place after the fact, problems will often be identified more quickly by the ongoing monitoring routines. An entity that perceives a need for frequent separate evaluations should focus on ways to enhance its ongoing monitoring activities and, thereby; to emphasize â€Å"building in† versus â€Å"adding on† controls. Ongoing monitoring activities Examples of ongoing monitoring activities include the following: – Extent to which personnel, in carrying out their regular activities, obtain evidence as to whether the system of internal control continues to function. – Extent to which communications from external parties corroborate internally generated information, or indicate problems. – Periodic comparison of amounts recorded by the accounting system with physical assets. – Responsiveness to internal and external auditor recommendations on means to strengthen internal controls. – Extent to which training seminars, planning sessions and other meetings provide feedback to management on whether controls operate effectively. Whether personnel are asked periodically to state whether they understand and comply with the entity’s code of conduct and regularly perform critical control activities. – Effectiveness of internal audit activities. Separate evaluations While ongoing monitoring p rocedures usually provide important feedback on the effectiveness of other control components, it may be useful to take a fresh look from time to time, focusing directly on the system’s effectiveness. Scope and frequency. Evaluations of internal control vary in scope and frequency, depending on the significance of risks being controlled and importance of the controls in reducing the risks. Evaluation of an entire internal control system – which will generally be needed less frequently than the assessment of specific controls – may be prompted by a number of reasons: major strategy or management change, major acquisitions or dispositions, or significant changes in operations or methods of processing financial information. The evaluation scope will also depend on which of the three objectives categories – operations, financial reporting and compliance – are to be addressed. Who evaluates. Often evaluations take the form of self-assessments, where persons responsible for a particular unit or function will determine the effectiveness of controls for their activities. Then, all results would be subject to the chief executive’s review. Internal auditors normally perform internal control evaluations as part of their regular duties, or upon special requests of the board of directors, senior management or subsidiary or divisional executives. Similarly, management may use the work of external auditors in considering the effectiveness of internal control. The evaluation process. The evaluator must understand each of the entity activities and each of the components of the internal control system being addressed. It may be useful to focus first on how the system purportedly functions, sometimes referred to as the systems design. The evaluator must determine how the system actually works. The evaluator must analyze the internal control system design and the results of tests performed. The analysis should be conducted against the backdrop of the established criteria, with the ultimate goal of determining whether the system provides reasonable assurance with respect to the stated objectives. Methodology can be qualitative/quantitative (benchmarking) Documentation. The extent of documentation of an entity’s internal control system varies with the entity’s size, complexity and similar factors. Many controls are informal and undocumented, yet are regularly performed and highly effective. An appropriate level of documentation makes the evaluation more efficient, it facilitates employees’ understanding of how the system works and their particular roles, and easier to modify. Reporting deficiencies Deficiencies in an entity’s internal control system surface from many sources, including the entity’s ongoing monitoring procedures, separate evaluations of the internal control system and external parties. A deficiency may represent a perceived, potential or real shortcoming, or an opportunity to strengthen the internal control system to provide a greater likelihood that the entity’s objectives will be achieved. One of the best sources of information on control deficiencies is the internal system itself. A number of external parties frequently provide important information on the functioning of an entity’s internal control system. In considering what needs to be communicated, it is necessary to look at the implication of findings. A seemingly simple problem with an apparent solution might have far-reaching control implications. Findings of internal control deficiencies usually should be reported to the individual responsible for the function or activity involved, who is in the position to take corrective action, but also to at the lest one level of management above the directly responsible person. This process enables that individual to provide needed support or oversight for taking corrective action, and to communicate with others in the organization whose activities may be affected. Where findings cut across organizational boundaries, the reporting should cross over as well and be directed to a sufficiently high level to ensure appropriate action. Providing needed information on internal control deficiencies to the right party is critical to the continued effectiveness of an internal control system. Protocols can be established to identify what information is needed at a particular level for decision-making. Reportable conditions ( significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization’s ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. SME ( more ongoing monitoring, less like to do separate (few people, notice quicker) How to cite Coso Presentation, Papers

Contextualization Cues-Free-Samples for Students-Myassignmenthelp

Question: Write a literary review on any topic in Discourse Analysis. Answer: Introduction The contextualization cues refer to the signals, which are used by the speakers to indicate their meaning or put more emphasis on them. The use and the interpretation of the contextualization cues are developed as a result of cultural background of the individuals. The non-verbal cues, such as utterance of words and pitch deeply influence the meaning of the speech. The use and interpretation of contextualization cues are shaped by the cultural background of an individual. The contextualization of cues encompasses different elements of linguistic structure, words and syntax which are embedded with the language. There are also other paralinguistic features, such as pitch, tempo and laughter and they are omnipresent in the human interaction. The term contextualization of the cues was coined by John Gumperz, who used the term in the conversational inference and states that mutual understanding can be achieved by social interaction (Levinson, 2003). The word discourse Analysis is polysemic as it refers to the close linguistic study of different perspectives, which are using the same texts. Along with it, it also refers to the socially shared habits, in which thoughts, perception ad behavior belonging to different genres are shared with each other. The contextualization of cues is a term associated with intercultural communication. The contextualization cue is the central communication component upon which communication and miscommunication rests. It is the central piece in the human interaction, which adds meaning to the shared understanding and meaning-making. If all the people interpret the information correctly, it goes unnoticed; however, if the participants do not interpret the meaning correctly, it can misled the communication. The contextualization of cues exists in all form of communication. In the present times, emoticons which are commonly used in the text messages can be used to understand the contextualization cues. If these cues are not interpreted correctly, they can create challenges in the communication. The contextualization cues are an important part of communication, as they change the meaning of the discourse. In the sociolinguistics, contextualization of cues refers to the use of language and discourse to indicate interactional or communicative situation (Scollon Scollon, 2001). There are certain contextualization cues such as intonation which allow the language users to infer adequate meaning of discourse. In this essence, the present literature review will discuss the meaning and the theories associated with the contextual cues. The literature review will synthesize and present information discussed by the eminent authors. Literature Review In the perception of Eerdmans, Prevignano Thibault (2003), the contextual cues are the pure indexicals, which include symbolic lexical and grammatical signs. They do not have any propositional content and they cannot be assigned context-free meaning. The contextualization cues provide interpretive background for the propositional meaning. The contextual cues assist in the delineation of the context as the meaning of the text changes. The contextualization cues changes the context or meaning of the text. In other words, it can channel or guide interpretation and giving additional meaning to the statements in the conversation. The contextual cues assist people to provide meaning in the interaction. The meaning of the contextual cues is dependent upon the kind of activity the people are engaged in, the real meaning of the statements and the before and the after statements of the people. According to Wilson (2004), the contextual cues have a significant impact in the interpretation of meaning of the conversation. In conversations, a contextual cue has the effect of providing an advanced message about the message, the intention of the message, and provides information about the people interaction in a message. The contextual cue is a meta-message, which provides information about the message. In the perspective of Couper-Kuhlen (2015), the contextual cues refer to the signals, which refers to phonetic, lexical or the syntactic expressions used in the conversation. It may include dialect, register, or any other kind of information. The contextual cues indicate a marked choice. While choosing a conventional cue, the speaker uses different forms of expressions for making a statement. In the views of Zheng (2016) all the choices made in the conversation have an important discourse functions. They also have a micro linguistic function or meaning. The meaning of the contextualization cues is implicit and can be interpreted through the text message. It means that they do not have an independent meaning. The people outside the cultural context or outsider to a specific conversation will not be able to recognize the contextualization cues used in the conversation. These cues will not be noticeable to them and they will not be able to interpret them as marked choice. Similarly, in order to interpret the contextualization cue, the person should be tied to the conversation. Therefore, people, who are outside to a particular conversation will not be able to understand a particular conversation. According to Levinson (2015) when contextual cues are used, the people suppose that the knowledge and understanding are shared with each other. The knowledge and the understanding of the conversation and the contextual cues are developed in the conversation itself. These contextual cues are carried from the previous conversations and the meaning is obtained from the shared setting, previous interaction or some other platform, in which the information is shared. In the perspective of Hamilton Schiffrin (2015), in the conversation, the contextual cue is a feature of the linguistic form, which contributes to the contextual presupposition. These cues may have different interpretations, depending upon the situation and the past history of the participants in the conversation. These cues have different linguistic realization in different conversations. The linguistic cues carry specific information and the meanings are conveyed through an interactive process. In a conversation, the cues carry different information and the meaning is conveyed as a part of the interactive process. The words are discussed out of context; however, meaning of the contextual cues is implicit. In the perspective of Gordon (2015) the contextual cues refer to the verbal, nonverbal and prosodic signals, which give meaning to the conversation. The identification of the contextual cues in a conversation segment is challenging. Moreover, the identification of the contextual cue does not shed light on understanding the meaning of the cue or speakers intention or the interpretation of the listeners. The meaning or the function of the contextualization cue depends on several factors, which includes the shared understanding of the social context, which includes the understanding of the social context, the aim and the purpose of the event, an event, anticipation of the event, and the explicit and tacit conventions used in the conversation. According to Crawford, Candlin, Roger (2017), the contextual cues are part of the act or performance that the people make towards each other. The actions and the reactions provide a material basis for the situation and the people involved in the situation. Therefore, in a social setting, there should be some actions or reactions and the people must have some action. When a person reacts to the situation, they have previous acts, which involve the contextualization cues. The reaction of the people involves the understanding of these contextual cues and their understanding of these contextual cues. Therefore, the contextual cues must be visible and understandable for all the involved people. However, the meaning of the cues is dependent upon the actions and the reactions of other people, who are involved in the conversation. They are the material basis of the understanding of an event. It can be critiqued that the language is a material response to express oneself. It is not the response to the past statements and actions but also to the future events. The contextual cues become an important source of information in these conversations. These cues provide a level of objectivity in the conversation and provide means to identify range of behaviors which can later assist in the decision making. It is also beneficial in identifying the variables, which can help others in validating their findings (Duff, 2007). In the views of Bruna Vann (2007) the contextual cues are fundamental in understanding the transmission of the meaning of the communication. The context-specific behavior also has an impact on the participation and the evaluation. Another important feature of contextual cues is that their use is below the level of consciousness; it means that the people are unaware even when they are using it. The people are unaware of the changes in the intonation patterns or the postural figures and their effect on the contextual meaning. Moreover, most of the times, there is no need of explicit awareness of these cues. It is because their use is shared with the people interacting with these cues. It means that in the normal conversations, people are not explicitly aware of the contextual cues; however, they are used and the people are aware of their implied meaning. The difference in the intonation pattern and the rhythm of stresses can be used to understand changes in courtesy and politeness. A specific pattern in intonation can be used to understand courtesy and politeness. The stress on specific words can be used as a signal of people understanding each other or working together. However, our awareness of the contextual cues is below the surface of awareness; therefore, if there are any changes or personal manifestations in the use of contextual cues, then it will create comprehension issues in understanding these cues. The peoples understanding of the cultural cues is also dependent upon their cultural background. It means that the use and the meaning of the cultural cues are dependent upon the cultural background and upbringing of the individual. If the people are interacting with the people of the same culture, there are chances that there will be good interpretation of the contextual cues. However, if people of different culture are interacting with one another, the use of the contextual cues may differ. For example, the rising intonation might be perceived as significance in some culture, whereas in other cultures, it may be perceived as arrogance. Furthermore, if the participants of the communication are not aware of the contextualization cues, then there are chances of misinterpretation and people can assign negative attributes to one another (Bloome, Carter, Christian, Otto, Shuart-Faris, 2004). According to Menard-Warwick (2008) the interpretation of the contextual cues is important in the cross-cultural settings. The cross-cultural difference impacts the coherence within a narrative. The use of the contextual cues in the conversation is not fixed. The people shift their codes or cues such that it becomes appropriate for the situation. They also try to meaningfully engage in the cross-cultural behavior. Although Liebscher, G., Daileyo'cain (2005), the contextual cues are dependent upon the theory id speech acts and are rooted on the notion of the situated meaning. The situated meaning of the contextual cue is dependent upon the speakers intent in a specific situation. The context might include the perception of the speaker in a social setting, their social relations, type of social activity and the utterance of speakers perception regarding the social situation. The understanding of the meaning is dependent upon several variables such as the literal content of the speech and the metacommunication cues. The contextualization cues indicate the meaning of the literal speech in a specific social situation. All across the globe, the contextual cues include several aspects such as changes in intonation, code switching, utterance-sequence strategy, stress, rhythm and choice of lexical items. Therefore, effective communication involves interpretation of meaning of messages, which is eventu ally dependent upon the interpretation of the contextual cues and the literal meaning of the text. The communication strategies used to deliver the meaning of the context is dependent upon thee social convention. The shared communication background experience determines the communication strategy and the interpretation of the communication cues. The conventions which determine the meaning or the interpretation of the communication cues are not directly or overtly spoken, these cues must be learned indirectly by maintaining direct and regular connections with the use of these verbal cues. In the views of Harman Varga-Dobai, (2012) the understanding or the comprehension of the communication cues is a factor of shared background and the past communication experience and values. If there are communication differences or cultural differences, there will be difference in the communication strategies and the interpretation of the meaning of the passages. In the intercultural setting, it could result in the misinterpretation of meaning from different culture groups. Therefore, the cultural difference can cause issue of miscommunication. There are some typical contextualization cues such as the increase in the loudness, changes in the code, aversion in the gaze or stare, which does not have an independent meaning; however, provide meaning to the literary speech. The contextual cues cannot be constructed through the memory of the people using it. They are not considered as the competence of the speech community and are difficult to record in the manual data. According to Mooney, Sullivan (2015) the contextual cues can be defined as the relationship between the speaker, a context, spoken words and the contextualization cues. The context here is a specific frame or situation in which the conversation or the communication is taking place. The contextual cues are used by the users by adding a meaning to the interpretation of the whole speech. There are several distinctions which give suggestions. The contextualization process uses a specific cue and different contextualization is different processes which can be distinguished by the context schema and the utterance of the words. There are several types of contexts, which can be developed through the process of contextualization cues. The reflexive notion of context states that it is not worthwhile to discuss independent aspects of context individually. It also involves the amount of context required in the interaction. As per the discussion of Oliveira (2017) the contextual cue is the feature of linguistic form, which indicates the contextual presuppositions. These cues have different meanings and linguistic realization, which depends on the past history of the conversation between the participants. There are several factors such as the code, dialect, switching process and the lexical or formulaic options, which gives unique meaning to the literary test. Other than that, opening of the conversation closing and the sequence strategies also impact on the contextualization functions. Contextualization cues are quite different from the conversational inference. The conversational inference refers to the process of interpretation, which is based on the ability of the participants to assess the intention of other participants and their responses. The participants of the conversation make several predictions about the line of predictions, which is based on the previous experience of interaction or communi cation. In the views of Khan, Buriro Abdullah, (2017) the contextualization cues and the conversational inference are connected as the contextualization cues and the accuracy of the inference affect the conversation. The contextualization cues refer to the strategies, which can be used to imply the act of the speaker and the communication intention of the people. The contextualization cues are the strategies which imply the context dependent meaning to the people. The learners realization and the response to the contextual cues are important in the social interaction. The contextual cues can be linguistic or paralinguistic in nature. However, if the listener is not able to understand or has some misunderstanding then it will lead to failure in communication. The skills and the ability of the human to understand and respond to the human interaction depend on the cultural and the historic conventions, which crate significant issues in the intercultural communication. Therefore, the contextual ization cues refer to the conventional subconscious or unconscious feature of the linguistic form which assists in the interpretation of the meaning of the individuals. The contextual cues states that there are several features which are considered as marginal such as intonation which are needed to be separated from core such syntax or marginal. However, both of these features are not inseparable. These signals are of high importance is communicating the meaning of the text. In the perspective of Kouega Aseh (2017), most of the linguistic theories focus on three dimensions: (a) different aspects of context used in the language analysis (b) according to the aspects of a context-bound interpretation and finally, and (c) according to the type of relationships between the communication. These three dimensions are independent from each other; however, have an independent impact of relationship between the linguistics. In the views of Guimares Moita-Lopes (2018) links between linguistic symbols and similar contextual features are essential in establishing textual cohesion. In the comprehension, anaphoric features play a decisive role. Another fundamental contextual feature encompasses the textual features is the conversation activities. Research in linguistic analysis has shown that the changes in the conversational activities activity selection impacts on the meaning of the conversation. In the conversation, different linguistic pairs denote a sequential link which can be understood by the people of same cultural background. Whilst researchers have arrived at a single view which can be stated as unifying discourse evaluation and intercultural conversation is quite challenging due to differences in the perception. The point of interest has shifted faraway to the difference between cultures or between people shows in different aspects of conversation. With this variation of consciousness, there hav e been several assumptions for the effect of contextual cues on the conversation. The tradition and culture impacts the contextual cues. The contextualization refers to the ability of speakers to listen or speak with the use of verbal and nonverbal signal to relate them with the past experiences and the acquired knowledge. It is important to maintain the involvement in the conversation and asses the involvement of the contextual cues on the interpretation of the text. There are several elements in the contextualization such as prosody, paralinguistic signs, code choice, choice of lexical forms and formulaic expressions. The prosody includes the intonation, stress or accent or pitch of the people. The paralinguistic signs refer to the tempo, pause, hesitation or tone of expressive voice. The code choice refers to the phonetic, phonological or morpho-syntactic expressions. The lexical forms encompass the closing or opening routines of the speech. In the speech or communication, the contextualization cues works to highlight, make foreground or make phonological or lexical strings in a conversation. However, they cannot b e assigned context-independent and core lexical meanings. The discourse structures are affected by gender, technology, career, corporate or institutional placement, and they are strongly impacted by the ethnic identities. Each of the discourse structures is manifested in a complex environment of discourse, socialization patterns, face relationships and ideologies, and identification which creates internal (to the person) and outside contradictions. It is apprehended that any individuals as placed as culturally or ethnically develops his own set of comprehension cues. An interdiscursive technique in intercultural communique has assisted in understanding the difference between discourse in different culture or languages. This technique to intercultural conversation as discourse evaluation has led to mediated discourse. A mediated discourse shifts from a focal point of subject to their interpersonal or intercultural or even interdiscursive courting. A multi-cultural technique might begin with the trouble for example when a German speaks with a Chinese. Both the communities have different style of communication and use different gestures to indicate different things. Therefore, it can create conflicts or challenges between both the communities. A bias can also be probably derived due to commercial enterprise or diplomatic issues at the theoretical aspect. In both cases, one may use the experimentally designed research or quantitative survey studies to take a look at variations in values, perceptions, and standard structure of genres, prices of speaking and of taking turning over turns, gestural and other nonverbal conversation structures, or of worldwide view and beliefs. In the views of Aakur de Souza Sarkar (2017), the intercultural or interactional sociolinguistic technique discovers people from these unique groups who are in social interconnection with each other. The close analysis of the discourse states that interpreter could first become aware of breakdowns in conversation, try and find the sources of the breakdowns inside the language used which leads to the misinterpretation of contextualization cues. Differences between the contributors would be high in all likelihood and develop from socialization and contextualization cues within the actual situation of speaking with each other. A mediated discourse method might begin trouble became posed in the first area as a problem in verbal exchange between participants of various cultural or different discourse-based totally businesses. This issue with social action could create issues with the group identities of the members to the extent that it will hamper the productivity of the communication References Aakur, S. N., de Souza, F. D., Sarkar, S. (2017). Exploiting Semantic Contextualization for Interpretation of Human Activity in Videos.arXiv preprint arXiv:1708.03725. Akiyama, Y. (2016, November). 33Vicious cycles of turn negotiation in video-mediated telecollaboration: interactional sociolinguistics perspective. InNew directions in telecollaborative research and practice: selected papers from the second conference on telecollaboration in higher education(p. 277). Research-publishing. net. Bloome, D., Carter, S.P., Christian, B.M., Otto, S., Shuart-Faris, N. (2004). Discourse Analysis and the Study of Classroom Language and Literacy Events: A Microethnographic Perspective. Routledge. Bruna, K. R., Vann, R. (2007). On pigs and packers: Radically contextualizing a practice of science with Mexican immigrant students.Cultural Studies of Science Education,2(1), 19. Couper-Kuhlen, E. (2015). Intonation and discourse.The Handbook of Discourse Analysis, 2, 82-104. Crawford, T., Candlin, S., Roger, P. (2017). New perspectives on understanding cultural diversity in nursepatient communication.Collegian,24(1), 63-69. Duff, P. A. (2007). Second language socialization as sociocultural theory: Insights and issues.Language teaching,40(4), 309-319. Eerdmans, S., Prevignano, C., Thibault, P.J. (2003). Language and Interaction: Discussions with John J. Gumperz. John Benjamins Publishing. Gordon, C. (2015). 15 Framing and Positioning.The handbook of discourse analysis, 324. Guimares, T. F., Moita-Lopes, L. P. (2018). Creative entextualizations of discourses about race in multi-sited discursive practices in the Brazilian periphery.AILA Review,30(1), 27-49. Hamilton, H. E., Schiffrin, D. (2015).The handbook of discourse analysis. John Wiley Sons. Harman, R., Varga-Dobai, K. (2012). Critical performative pedagogy: Emergent bilingual learners challenge local immigration issues.International Journal of Multicultural Education,14(2). Khan, F. R., Buriro, G. A., Abdullah, M. (2017). A Study Of Motivational Factors For Code Switching In Glamour Discourse.Grassroots,51(1). Kouega, J. P., Aseh, M. (2017). Pidgin in creative works in English in Cameroon.Sustainable Multilingualism,10(1), 98-120. Levinson, S. C. (2003). Contextualizing contextualization cues.Language and interaction: discussions with John J. Gumperz, 31-39. Levinson, S. C. (2015). John Joseph Gumperz (19222013).American Anthropologist,117(1), 212-215. Liebscher, G., Daileyo'cain, Jennifer (2005). Learner code?switching in the content?based foreign language classroom.The Modern Language Journal,89(2), 234-247. Menard-Warwick, J. (2008). Because she made beds. Every day. Social positioning, classroom discourse, and language learning.Applied Linguistics,29(2), 267-289. Mooney, S., Sullivan, G. C. (2015). Investigating an Acoustic Measure of Perceived Isochrony in Conversation: Preliminary Notes on the Role of Rhythm in Turn Transitions.University of Pennsylvania Working Papers in Linguistics,21(2), 15. Oliveira, M. M. D. (2017). Sociopragmatic failure revisited: the case of intercultural communication between Brazilians and Americans.Revista Brasileira de Lingustica Aplicada, (AHEAD), 0-0. Scollon, R., Scollon, S. W. (2001). 27 Discourse and Intercultural Communication.The handbook of discourse analysis, 538. Wilson, A. (2004). When contextualization cues mislead: Misunderstanding, mutual knowledge, and non-verbal gestures.California linguistic notes,29(1), 1-4. Zheng, B. (2016). Listening to Contextualization Cues: Co-constructed Power, Identity, and Learning Between a NNEST and Adult Immigrant Learners.Working Papers in Educational Linguistics (WPEL),31(2), 4

Professional teacher means... free essay sample

In my understanding a professional teacher means having the ability to shape the minds and the future of students, to give everything and expect nothing. a professional teacher knows what to do , it means preparing adequately and on time for classes, e.g the paperwork needs to be organised so that you may not need to stop in the middle of a lesson due to misplaced papers. professional teachers are those willing to go extra mile to a point where they work overtime even though the workday formally ends at a certain hour. taking part in activities that maintain and develop competencies and performance, it means keeping your knowledge up to date  and becoming an expert in the skills required to do the job and performing to the best of your ability.in closing i then can say a professional teacher is an influential person.CHARACTERISTICS OF A PROFESSIONAL TEACHERRELIABILITYWhen students or colleagues ask for a helping hand, you must reach out to them. We will write a custom essay sample on Professional teacher means or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page part of being reliable is that you provide help on a regular basis .be honest when you can or cant help, dont agree to help just to make people go away and stop bothering you when you have no intention or cant help, rather say no where you cant.ADAPTABILITYAs a teacher one needs to be able to adapt easily to changing situations, be open to new ideas. with rapid changes in technology and society you need to be flexible to work through challenging issues and be able to cope when things dont go as planned, prepare backup, alternative options for lessons. accept new roles and be cooperative and helpful when offered a new role.GOOD COMMUNICATORThe importance of communication involves listening, speaking, reading and writing therefore teachers need to be highly skilled in all the areas to excel in their profession. teachers must be skilled at listening to their students as well as explaining things for the better understanding of their students.COMPETENCEA professional teacher must have the ability to work confidentially, inspire and motivate students, be well prepared for lessons and be punctual.WHAT DO YOU NEED TO DO TO BECOME A PROFESSIONAL TEACHERget a matric certificateenrol at university for  a degree in educationtake part in work integrated learningregister with SACE

Commentary on One Day in the Life of Ivan Denisovich Essays

Commentary on One Day in the Life of Ivan Denisovich Essays Commentary on One Day in the Life of Ivan Denisovich Paper Commentary on One Day in the Life of Ivan Denisovich Paper Aleksandr Solzhenitsyns novel One Day in the Life of Ivan Denisovich highlights the harsh conditions for life in the Soviet prisoner camps. An inseparable part of the camp life, described by Solzhenitsyn, is work. Work plays a major role in the life of every prisoner, as it helps him to keep warm, earn his daily ration and survive. For those who have lost all hope of gaining freedom, work is more than just a daily routine, for it is a path to liberty, both personal and spiritual. For prisoners like Ivan Denisovich Shukhov work no longer represents enslavement or punishment but instead a gift of life and fortune. When Shukhov is given three days penalty with work, he is not put down, as the narrator uses his voice to note: With work-that wasnt half so bad. Real lock up was when you were kept back from work. Shukhov understands that if he is kept back from work, he will have to spend the day in a cold camp, with very little food. Therefore, he considers that the work he does is worth the reward that might save his life and help him go on for another day. This is important, as in the small and limited society that the prisoners live in, there are goals and rewards, that keep the life power in the heart of every one of them. The protagonist of the novel sees work as freedom and a dimension where one can fulfill his purpose and prove his worth. Shukhov considers work as a place where one can show his capabilities, and is therefore particularly fond of people such as Alyosha the Baptist, as he notes: You could count on Alyosha. Did whatever was asked of him. (p.88) Shukhovs respects Alyosha, because the latter is devoted to work and never hesitates to help a friend. This tells of his personal qualities and worth within a team and as an individual in whole, as he is a person who can be counted on and trusted. This plays a major role in the camp, as Shukhov notes: Who is the enemy of the zek? Another zek. People like Alyosha earn the respect and trust of those around them by being a valuable part of the team that struggles all day for a better treatment. Therefore, work not provides the prisoners with food and warmth, but also allows them to differ from hundreds of other prisoners, assessed by their abilities and qualities. Shukhov shows that one is responsible for taking control over his life, and doing his best at it. When the work time arrives, a prisoner can work not only for the authorities, but also for himself by achieving the goals set for the day, and showing his worth in life. Shukhov himself has a tendency to perfect his work, as he notes: Hasty work is scamped work (p. 89). This shows how devoted Shukhov is to the one of the few goals that he sets for himself, taking the responsibility for a part of his everyday routine. His refusal to give in to an oppressive system, and his ability to set achievable everyday goals helps him preserve his identity and take control, although partly, of his destiny. The authors portrayal of Shukhovs character highlights his individuality in a place where this quality is strongly suppressed. This way, the author wants to convey to the reader an idea of the conditions for life in a camp, where a person is stripped off his nature, abused and prevented from expressing his feelings and uniqueness. Nevertheless, people like Shukhov and Alyosha are able to survive, because they constantly work on themselves, trying to fulfill their purpose in life. Work helps the prisoner to cope with the harsh Russian climate, as it takes his mind off secondary factors, when the only important thing is the job and its completion. In this way the author shows that the prisoners, deprived of their freedom and individuality find something to fight for in life. Completion of all the objectives set out at the beginning of the day means that the team gets extra rations and better treatment, which is what every prisoner looks forward to, and is ready to work hard to deserve. Therefore, with no access to all the futile aims in life outside the prison, the zeks only goal in life is to survive, live a day longer, and get to see the next one, not much different from the previous, start. The author portrays work as having the capacity of saving the prisoners life, and also freeing him from the constant pressure of the authorities present in the camp. Work also allows a prisoner to display his abilities and prove his worth and qualities as an individual. This contributes to his survival, and also affects his relationship with other convicts. It keeps the prisoner warm in the long hours of hard work and rewards him with a daily ration of food, enough for survival. Work is able to turn into prisoners best friend and his only savior in a place where ones thoughts are not free, just like his individuality.