Monday, September 30, 2019

Certificate in Assessing Vocational Achievement Essay

Certificate in Assessing Vocational Achievement Assignment 3 Understanding the legal and good practice requirements in relation to assessments It is imperative for all assessors to have an in depth understanding of the legal and good practice requirements in relation to assessment. Furthermore, the Awarding Body have their own stipulations regarding assessment. These include; educational centres must ensure that they employ assessors that are suitably qualified and meet the occupational competency requirements of the sector assessment strategy and ensure that the assessment process is robust. Assessment carried out by an unqualified assessor must be countersigned by a qualified assessor who is occupationally competent. The assessment process should be informed by best practice and the latest NOS for Learning & Development. Centre assessors are responsible and accountable for: a) Â  managing the assessment system, assessment planning, making and recording assessment decisions b) Â  assessing evidence of learner competence against NOS and the requirements of the assessment criteria in the qualification c) Â  ensuring that learners’ evidence is valid, authentic and sufficient ) Â  maintaining accurate and verifiable learner assessment and achievement records. The assessment process should support learners towards the achievement of their qualification aim, whilst ensuring that the requirements of the NOS for assessment and the sector are met. Part of the role of the assessor is to raise the quality of assessment through: a) engaging learners at an early stage in t he assessment process b) Â  effective and efficient assessment of naturally occurring activity c) Â  holistic assessment to maximise assessment opportunities ) Â  using interim assessment to provide advice and support at an early opportunity e) Â  encouraging access through using the range of assessment methods f) Â  using technology to reduce the assessment and administrative burden Assessors should always be aware that assessment needs to be fair, consistent and transparent, with all students having the opportunity of attaining the assessment criteria. All learners should be treated as individuals to ensure that no learner is discriminated (directly or indirectly) against and to uphold a ‘fair playing field’ in respect that no learner has any advantage over another. In order to ensure this happens the assessor has a legal and moral obligation to share the same information to all learners, along with appropriate support and development of all learners in order for them to complete assessment tasks. Therefore, one additional aspect of assessment is an appeals procedure for candidates not happy with results. Assessment within NVQ is ongoing with the candidate fully participating in the assessment process, e. g. through assessment planning and reviews of performance. If this participation is taken seriously then it must be accepted that there will be times when the candidates and assessors perceptions, of whether agreed evidence (agreed during assessment planning/review stages) meets the standards, are going to be different. If this occurs, the candidate should have the right to appeal via an accessible and open system. The characteristics of our appeals structure related to NVQ will include: Access to fair and reliable assessment Clear and prompt response times Stages that provide all parties with the opportunity to put their case Clear outcomes Constructive feedback Be related to the Candidates assessment records A formal recording system Evaluation of appeals Response times to appeals will be measured in days rather than in months or years and not be so bureaucratic as effectively to nullify the purpose of having such a system. From a legal standpoint it is an Assessors remit to enforce strict guidelines with regards to the difference between guiding and supplying the learners with answers for assessment tasks. Legally, assessors cannot give assessment answers or condone learners copying each others learning and assessment material. As an NVQ Assessor I am aware of the duty of care encompassing the legislation and code of practice regarding the following: Health and Safety Act of 1974 Equal opportunities Act of 1974 Data protection act of 1998 Disability discrimination Risk Assessment Lone working The Health and Safety Act 1974 (HASAWA) places certain responsibilities on the employer, or in this case, the Assessor. The Assessor has to provide a safe working environment, provide information on health and safety, such as emergency exits and fire assembly points, and also undertake risk assessment of all hazards in the working/assessment environment. However, risk assessments are primarily the responsibility of the owner or manager of the facility. Moreover, all staff must be CRB checked in order to confirm that there is no risk whatsoever to the learner, in line with the Child Protection Act of 1984. Equal opportunity Act of 1974 also needs to be implemented, as was alluded to in the above paragraph, by adopting an inclusion policy and understanding that each learner will have specific and unique needs and that it is the job of the Assessor to differentiate tasks and lessons to meet these individual needs. For example, in my NVQ class I had a variety of needs from, learners with dyslexia, partial sighted and also with speech impediments. Therefore I made sure that I always used a variety of tools in which to teach and assess, such as, reading material in larger print, visual aids on the projector which explained what I was teaching and also electronic recording equipment (video and dictaphone) as another option for learners to utilise in learning and assessment. However, due care needs to be taken and strict adhesion to the Data Protection Act of 1998 in order for any material not to fall into the wrong hands. In terms of confidentiality regarding assessment all exams papers and any other marking material must not be shared with the learners before assessment in accordance with Award Body regulations. Assessment guidelines and assessment criteria can be shared as long as it is not providing answers that can be used by learners. This can be done by formulating individual action plans with learners, to highlight how learners can improve. Furthermore, all completed assessments must be located securely as to ensure no students can acquire papers or material and duplicate answers. In the case of my NVQ group all assessment material was locked away in head office and was only accessible to me and senior management. Senior management would have the final say if ever an event occurred in which a learners welfare was at risk and then safeguarding the learners welfare becomes the higher priority (Safeguarding Vulnerable Groups Act, 2006) The welfare of learners, whether that be my NVQ learners, school pupils or any other individuals in the community, is paramount and also a legal requirement. In the community that we serve there are many vulnerable individuals who’s safety can be at risk without any obvious signs, and also individuals with many kinds of underlying medical conditions which need to be considered by the assessor. During the first week of my NVQ class we had a ‘Protecting child welfare’ course in which we were taught how to identify warning signs of; abuse, depression and other mental health issues. Therefore, it is always of paramount importance that as an assessor you are vigilant and aware of all your learners behaviours at all times and if need be intervene and assess steps that may need to be taken. As far as the physical health related issues are concerned, we (NVQ class) used confidential pro-forma’s to identify any issues of individuals so that we could be prepared and have any relevant equipment close at hand and maybe also adapt sessions accordingly with respect to individual needs. Health questionnaires are in the award body regulations and can be found in the Health Related activity book. Technology can vastly improve the assessment process as it makes it a more dynamic process in which all learners have an opportunity to show their true understanding of the subject matter covered and their particular skill set. I also believe that it interlinks with fair assessment as no learner is at a disadvantage due to the fact they cant show their understanding in one medium. Therefore everybody has the same opportunity to display their knowledge. For example, a learner may have a great understanding of subject matter, yet may not be able to put their understanding down in words. Therefore, if they could be video recorded displaying their knowledge practically (with written consent from themselves or carers if pre 16 years of age) or audio recorded giving answers to questions they could be graded accurately and attain the optimum level of achievement. Another great advantage to the integration of technology is that it is relatively simple and easy to use, sometimes even more straight forward than traditional assessment, and brings a new exciting dimension to learning which in turn can inspire and motivate learners to achieve more. Some great wall displays have been produced and a good database full of information due to the integration of technology in class and assessment. Furthermore, greater feedback can be given as learners can see themselves in real time on video instead of trying to decipher pages of feedback. They can see exactly where they need to improve and develop in a very clear and concise manner. Another main area of concern regarding the principles and practices of assessment is equality and diversity (Equality Act, 2010). There are many issues which need to be taken into consideration regarding assessment with respect to equality and diversity. Individual needs, beliefs and cultures need to be respected and treated with the appropriate sensitivity. For example, in my NVQ class I had learner ‘O’. Learner O was of Muslim faith and was celebrating the festival of Eid, which requires followers to fast for a large part of the day for a month. During this month all learners were scheduled to perform their practical sessions and take part in other sessions. However, it would not have been ethical to expect learner O to take part in these sessions as he would be depleted of energy and could be at risk of negatively effecting his health. Therefore, special dispensation was afforded to learner O to take part in these sessions the following month. Furthermore, I was aware that concentration may decrease during this month. Other areas which need to be considered from equality and diversity prospective are; gender, race, sexual orientation and age (Disability and Equality Act, 2010). These factors give rise to a number of individual needs. Assessment needs to be age specific and be compared to relevant performance criteria, along with being written in age appropriate language as to not confuse or patronise learners. Moreover, topics covered need to ensure that no offense will be incurred by any party with regards to the above categories. For example I would not start a debate regarding the idea of male dominance in sport or peoples view of homosexuality. Another aspect of diversity in the assessment process may be a language barrier, especially in the case of my NVQ class who were predominantly from an ethnic background. There are ways to overcome such barriers. The use of an interpreter could be used for assessment (a dialogue being recorded and sent off) with the aid of assessment material converted into the required language. If one thing is abundantly clear in the nature of assessment, it is the need for individuals to constantly develop. Nobody has ever learned enough and there is always room for improvement. Therefore, this goes for the assessor themselves. It is imperative that assessors constantly monitor their own progress with self assessment, peer review, learner feedback and continued development of CPD’s. The act of reflective practice is the driving force that spearheads future development and evolves the assessment process by ascertaining what aspects work best, when, how and why. Furthermore, sharing this reflective practice with other assessors fosters an environment and situations which aid the effective use of assessment and help reach the goal of accurately and fairly assessing learner knowledge along with realising potential. Without reflective practice the assessor risks walking blindly down a ‘dark alley’ of assessment where they fail themselves, but more importantly fail the learner, which is wholly unacceptable. Effective planning also aids the reflective process, as you can see the amount of work covered and the result of certain class dynamics, i. e. group work, group size etc. This gives you a great visual format in which to adapt your future plans in order to maintain optimum, effective performance in sessions and assessment. Assessment will always carry some for of risk at some level. Perhaps one of the greatest risks posed in my NVQ group was the risk of injury and participant health & safety whilst taking part in a variety of sports. The best way to protect against the risks are to have effective planning in place with all relevant risk assessment completed, checking pitches for broken glass, making sure goals are anchored and equipment checks, along with alternative provisions incase your first plan of action cannot go ahead. Moreover, another challenge is not discriminating against any learners. This could involve taking all learning types into consideration to ensure that all learners understand what they have to carry out through agreement on the assessment action plan that the learner signs, so effective communication is extremely important, which means the assessor listening as giving input. Furthermore, clear guidelines on discipline are needed in order to prevent any hazards occurring and also to foster a safe, productive learning environment.

Sunday, September 29, 2019

Cell Phones Use Cause Accidents

â€Å"Cell phones†, a heavy gadget when it comes to use because it can do things just as computers can but this gadget is also heavy when it comes to pocket and worth of consequences. Discussing about using cell phones is important for the audiences to avoid the consequences of cell phone misuse and avoid the accident that cell phones might cause.com/cell-phone-problem-solution/">Cell phones are a useful gadget and thus it is considered as a primary need of those who are in the business industry and even ordinary people who tends to be away from their family, but these said gadgets also causes accident especially on the road. Body According to the NHTSA, the national highway accidents reported were caused by using cell phones while driving. In addition, the report says that numbers of car crashes were caused by cell phone dialing, listening, as well as talking which leads the drivers to be distracted on the road.Statistics also says that there are almost 80 percent of car cras hes which occur within the span of a short 3 seconds just because of driving distraction caused by cell phone use. People should know that distraction on car driving is worth a big consequence and we, as responsible beings, should know that cell phone use should not be allowed while driving because it will take our attention from the road (Benton). ConclusionCell phone use as well as receiving important calls or responding to important texts messages are considered as the number one distraction factor while driving a car which leads to car accidents. With this very important issue supported by evidences, cell phone use must therefore be restricted while driving a car. If a certain person receives a call while driving, he/she should stop the car on the roadside before he/she should receive the call to avoid the risk of accident. Works Cited Benton, Joe. â€Å"Cell Phone No. 1 Driver Distraction. † 2006.

Saturday, September 28, 2019

A Rekindled Hatred for Muslims in American Sniper, a Movie by Clint Eastwood

A Rekindled Hatred for Muslims in American Sniper, a Movie by Clint Eastwood In December, 2014, American Sniper did phenomenally well in the box office. Critics hailed it for its strong, sympathetic message for our nation’s finest. The story followed Chris Kyle, in a biographical depiction of a real soldier who served in Iraq. Kyle had done well for himself, coming home a decorated veteran with a kill count innumerably high for his line of work, and even writing a successful novel that would be later adapted to the film. It did well in the box office with 547 million dollars, and it consistently took home a 7.2 with most reviews. The film received one oscar and 17 other awards. The American public, for the most part, took the movie as a brave depiction of an American hero, a man who had saved countless American lives, and inspired respect for our nation’s military in a new way. There was another interesting effect that came out of American Sniper as well: A refreshing hatred for Muslims in America. American Sniper did do it’s best to inspire faith in our military. Truly, it did, and that’s best exemplified by the fact that they portray Chris Kyle as a respectable human being, and not just some freak who took honest pleasure in killing human beings and beating animals. If you’d like a source for some of those wild claims I just made, you needn’t look further than his own book. In it, Kyle relays some wonderful anecdotes about how he harassed Iraqi civilians, or how giddy and ecstatic he was for ending two human being’s lives with the same shot. If it sounds like I’m passionate about the subject, it’s because I am. I don’t believe that Chris Kyle’s job was to kill good men, truly I don’t, but I also understand that war and conflict of that nature has a very clear duality to it. The reason children run into crowds with bombs strapped to their chests, or men fly planes into buildings and take 3,000 lives in the process, is because they were raised out of fear and hatred by those who wished for them to be pawns in a greater cause. The people who fought back in Iraq were in many cases terrorist forces backed by Al Queda, but in others they could have just been the Iraqi military defending their country after US forces invaded on the premise of WMDs that never existed all of which was just a front for the obvious siege of their oil. Kyle’s book glorifies the death and destruction of all Iraqi way of life, and that message managed to seep its way into the film adaptation with no problem. It spread this irrational fear of Islam as a religion that has no other forms but radicalized. It tainted the already damaged image of Muslims in America by painting them to be as untrustworthy as the Muslims portrayed in American Sniper which, by the way, there were no trustworthy Muslims in American Sniper. The film is deliberately set up to make them all conniving backstabbers whose purpose is to de stroy the American way of life, hamburgers and all. It’s a disgusting, vile portrayal of the Iraq War and Chris Kyle’s persona but America loved it. They ate up that war propaganda and spawned a few like-minded individuals to presumably follow in Kyle’s footsteps.

Friday, September 27, 2019

Description of Accounting Industry Essay Example | Topics and Well Written Essays - 1250 words

Description of Accounting Industry - Essay Example The accounting Industry is a very important service industry and has a strong growth potential. The Accounting Industry has grown steadily in the past five to ten years and is "expected to grow faster than average for all occupations through the year 2014 (U.S. Department of Labor Bureau of Labor Statistics)." The growth of the economy will increase new businesses will increase the need for accountants to handle the financial affairs of those businesses. Employees in the accounting industry set to retirees or changing careers will also increase jobs in this industry. One major trend that will increase jobs in the Accounting Industry is due to accounting scandals. Accounting scandals have lead to changes in laws and regulations, which in turn will increase the number of jobs in the industry. "In response to accounting scandals, new federal legislation restricts the non-auditing services that public accountants can provide to clients. If an accounting firm audits clients' financial statements, that same firm cannot provide advice in other accounting areas such as legal matters, investment banking, and human resources (U.S. Department of Labor Bureau of Labor Statistics)." These regulations are to help prevent scandals and fraud in the accounting industry. ... Department of Labor Bureau of Labor Statistics). A large cause of the growth of this industry is the services provided by the industry. The Accounting Industry provides a variety of services to individuals and companies who retain monetary gains either from sale of goods and services or from receipt of wages. Almost everyone in the country has finances and monetary gain. The increase in individual and even business wealth causes an increased need for financial advisors, insurance providers, tax preparation and advice services, and other accounting services. There are four major fields of the accounting industry in which the provided services can be broken down. The first field is the Public Accountants, which include the Certified Public Accountants. Public Accountants provide auditing, accounting, tax, and consulting services for corporations, governments, nonprofit organizations, and individuals (U.S. Department of Labor Bureau of Labor Statistics). Public Accountants concentrate in one specific field of accounting for example, Tax Accounting or Financial Analysis. Another major field of accountants are the Manag ement accountants, which include cost, managerial, industrial, corporate, and private (U.S. Department of Labor Bureau of Labor Statistics). These accountants record and analyze financial information for corporations in order to provide accurate information in which the company can make accurate business decisions based on financial data (U.S. Department of Labor Bureau of Labor Statistics). A major responsibility in this field is to "prepare financial reports for the stockholders, creditors, tax authorities, and regulatory agencies (U.S. Department of Labor Bureau of Labor Statistics)." The third field is the Government Accountants and Auditors and

Thursday, September 26, 2019

How national culture relates to marketing strategy Essay

How national culture relates to marketing strategy - Essay Example From this research it is clear that numerous authors have studied various market theories and models with respect to national cultural effects. Their works looked at the specifics of marketing tasks to culture (micromarketing view) and the marketing concept to culture (macro marketing view). However, there are no significant works on the view between the micromarketing and the macromarketing in which the realm of marketing strategy falls. One reason for this is that it is typically a more difficult area to study. Each type of business dictates a different marketing strategy. It is easier to study very specific items, such as culture to product development, or culture to product choice. Or study very broad topics, such as national culture to market orientation. However, the study of marketing strategy is between the micro and macro marketing views making it difficult to develop theories that are testable. Overall marketing strategy is too broad to practically study, yet not homogeneou s enough to relate to as a whole. Therefore, to study this area requires the creation of artificial boundaries.Since it is such a difficult area to study authors have not published any significant research that may lead to a better understanding of why businesses have failed in their international efforts. Moreover, there is still debate among the academic community concerning the relevance of national culture in regards to customization versus standardization of products and marketing efforts.

Labor issue paper Essay Example | Topics and Well Written Essays - 6500 words

Labor issue paper - Essay Example Analysis of resemblance in cases where workers were reinstated and kept on the payroll, and features of cases where workers resigned, despite their intention to return, revealed that whether or not the workers were allowed an opportunity to argue about labor conditions with their employer in a group before their dismissal probably has a significant effect on the possibility of reinstatement. 1. Introduction Based on cross-country comparisons regarding which out of compensation and reinstatement is primarily granted as a remedy for unjust dismissal, it was revealed that remedies in Japan are reinstatement-centered. A ranking on a scale of one to four regarding the possibility of reinstatement in cases of unjust dismissal among 40 OECD and non-OECD countries shows that 9 countries, including Japan, are ranked first as countries where reinstatement is possible on almost every occasion. Some of the 9 countries also offer options for compensation depending upon types of dismissal and inte nt of workers2. However, in Japan, reinstatement is always possible regardless of types of dismissal and intent of workers and, therefore, it is safe to say that remedies in Japan are reinstatement-centered. In Japan, courts have decided that dismissal without rational reasons and social adequacy is not valid. Also, workers unjustly dismissed in Japan may claim compensation for damages. Further, it has been said that many workers do not choose the option to return to their former employer or quickly resign after reinstatement even if the court rejects the dismissal as invalid. This goes to show that reinstatement-centered remedies do not always entail high rate of actual reinstatement. How often does reinstatement take place and what are the decisive factors of reinstatement possibilities? Driven by these questions in mind, the author investigated how often reinstatement is realized and the effectiveness of reinstatement remedies in the past3. Though direct investigation of dismisse d workers was not possible in that investigative study, the author had a chance to hold interviews of dismissed workers later4. This study is aimed at describing decisive factors of possibilities of reinstatement5 that are implied by data acquired through the interviews survey. In Section 2, a brief overview of findings of Yamaguchi (2001) is provided and data used in this study are described. In Section 3, findings regarding the correlation between Japanese employment practices and reinstatement-centered remedies are reviewed. In Section 4 common factors among cases where returners keep working in their former organizations are considered. In Section 5, reasons workers did not return to their former positions despite their actions to the court for reinstatement are discussed. The last section is the conclusion. 2. Findings of Yamaguchi (2001) and Data Used in This Study For Yamaguchi (2001), the author could not directly contact the dismissed workers and, therefore, made questionna ire surveys and interviewed14 lawyers familiar with labor issues: 9 lawyers primarily working for workers and 5 lawyers primarily working for employers. This study defined the primary factors of possibilities of reinstatement as follows: (1) Employer factor: level of employer's acceptance of reinstatement; (2) Dismissed worker factor: (a) the fact that some workers seek to return to their job as a remedy but others do not, and (b) persistence

Wednesday, September 25, 2019

Two Works Response Assignment Example | Topics and Well Written Essays - 500 words

Two Works Response - Assignment Example This discussion talks that  starting with the Campbell Soup cans, Andy started his artwork on these cans by painting them. He borrowed this idea from Muriel Latow, who was an interior designer since this cans were familiar with the people thus he was supposed to paint the objects that people saw every day. He did some artwork on this cans first by created an image which he repeatedly traced   so as to enhance a two-dimensional graphic aesthetic. He further made two types of the Campbell soup cans whereby he employed visual differentiation to show the difference between the two. This was in terms of portraits were of the first type was the â€Å"Monchengladbach type† having an illustrated image. The other type was â€Å"Virus type† which had a log on the envelope of the soup company.  This paper discusses that  Roy’s work as a pop artist with a majority of his initial works varying in style and subject with enhanced display of increased understanding of mo dern painting. His important art came with the drowning girl. The source of the image had been the boyfriend of the woman standing on a boat that was above her. His interests traversed both the subject matter as well as the qualities of images that were abstract. The high impact of the iconic images he created has synonymously involved cropping images in creating new compositions.  Lichtenstein further involved condensing text from the comic book panels portraying language as a vital visual element.

Tuesday, September 24, 2019

Many people immigrate to the United States because they believe that Essay

Many people immigrate to the United States because they believe that it is better than their country.Do you agreeWhy - Essay Example One can easily identify that people immigrate to the US because they are in need of better education, living standard and opportunity. Besides, they do not feel alienated in the mainstream society of the United States because the same is a ‘melting pot’ of different cultures. Fenton states that â€Å"After the liberalization of immigration laws in 1965, these populations all grew through immigration† (29). From a different angle of view, the most important reason behind the immigration to the US is the urge to be successful in life. The people from the third world nations consider that the US society can fulfill their dreams. Besides, the acceptance shown by the US citizens towards the immigrant population is an important factor behind large scale immigration. Summing, the whole world is undergoing rapid development due to the influence of information revolution. So, the concept of international citizenship is not a myth, but reality. Those who accept the same shows interest to grab the opportunity and to lead better life. In short, the urge to lead a better life is the motivation behind the large scale immigration to the United

Sunday, September 22, 2019

Paraphrasing 2 Essay Example | Topics and Well Written Essays - 500 words

Paraphrasing 2 - Essay Example A leak was identified and endeavors to correct the defect by striking the fitting with a large wrench triggered the gas to ignite, which turned the tank car into a blowtorch. Processes that are linked to BLEVE include heat transfer (from flame to tank, between liquids and vapor phases, and from tank walls to the liquid and vapor stages, thermodynamic changes within the tank linked with pressure buildup, tank failure, material property degradation, and activation of pressure relief valve. Thus, issues with a missing relief valve, poor maintenance, inaccurate instruments, and inoperative or bypassed safety devices are linked with BLEVEs (Laboureur et al., 2013). Most cases of BLEVEs are conveyed by fragmentation, blast effects, and fireball radiation. A BLEVE leads to spontaneous, vigorous liquid boiling and the production of a shock wave. This is a type of explosion that occurs in a vessel under rapid heating process containing a high degree of pressurized liquid, for example, liquefied petroleum gas that has failed catastrophically. This substance (e.g. propane) is stored under pressure and contains a boiling point below ambient temperature range. In the case where the liquid contains a temperature above ambient boiling points, but it is heated before it is emitted by an external heat source to a temperature exceeding its boiling point can result to a BLEVE. This means that when the vessel fails, the internal pressure drops drastically to atmospheric and the hot liquid rapidly boils releasing a lot of vapors. This damage is as a result, of a pressure wave from the rapid expansion of the emitted vapor and flying fragments of the vessel and piping; if the material is combustible a hazard takes place. The hazard brought about by a BLEVE of a container containing flammable liquid is a fireball, a major fire, and the production of a powerful radiant heat flux. Moreover, BLEVE can be employed to refer to any sudden loss of containment of liquid more than its normal

Saturday, September 21, 2019

Recruitment process and documentation at West Cheshire College Essay Example for Free

Recruitment process and documentation at West Cheshire College Essay Recruitment is the initial part of the human resources. The candidate for a specific job role needs to have all essential skills required in order to be successful. Recruitment department needs to make sure that they are getting right people for right position, they are monitoring staff constantly for any further developments and improvements as well as the department ensures that they are prepared to consider a better practice. The purpose of monitoring staff is to improve their performance and offer a training if it necessary. There are two main dynamic documents used in West Cheshire College – job profile and person specification. In order to make sure that the organisation has right people for right positions, both documents needs to be clear and be completed in a correct way. Layout of these documents is really similar and both are generally accepted tasks but the most important document is job description. Job profile is a brief summary of the job, which explains what tasks are involved, what is the purpose of this job and what are the duties and responsibilities of this position. Person specification is a statement of attributes required for a specific job role. These can be split into two sections essential and desirable. Person specification describes what qualifications, skills, experience, and approach the candidate needs to have. If the candidate has all of the attributes, this person is considered to be strong candidate and has more chances to become successful within this job role. Once the documentation is completed for any specific job role, the Human Resources department needs to start to think about advertisement of this job and when it comes to the ending date, they need to select few candidates which then are going to be invited for an interview. Yet again, these documents are used – interviewer will create questions upon the job profile and person specification and will complete a checklist of skills against person specification. If the candidate is successful, will get to know terms and conditions of the employment as well as any other important information about the organisation. Importance of employability, personal and communication skills in the recruitment process and retention of staff. There are many different factors to consider when the organisation decides to recruit new people or keeping current employees. All of them needs to have correct skills which match up the job description. Right candidate will have strong communication skills in order to communicate within the team or with the customers. If the candidate applies for a college officer position, he will deal with different enquiries from staff, learners and external contacts therefore it is really important that this person is able to communicate at very high standards and that the tasks are fully understood and carried out effectively. It is also important that the candidate is willing to undertake any training if required and is willing to develop personal skills and other attributes – this would possibly help to achieve their targets, and this shows that the candidate has strong employability skills. Retention of staff It is important that the organisation retain the staff who are doing their job correctly and are achieving their job targets. This is highly beneficial for any businesses – the staff is already fully trained, know exactly what are the job duties and responsibilities and they are able to resolve any problems much quicker. West Cheshire College retain highly qualified staff to ensure that the organisation is providing service at the highest standards. The organisation is doing so by offering: 1. training and development 2. free education 3. support 4. very good working conditions 5. fair rate of pay 6. staff discount 7. holidays

Friday, September 20, 2019

Parmalat Accounting Scandal | Summary

Parmalat Accounting Scandal | Summary The Parmalat Accounting Scandal 1. What were the events leading up to the Parmalat accounting scandal and ultimately the revelation of the accounting fraud and the reasons behind the scandal? Evolving from a small dairy shop into an international concern, Parmalat appeared to be a gigantic and stable dairy producer. At some point in time, it may well have been gigantic and stable, but in December 2003, shocking news was broken to Parma, Italy, and the world at large. Parmalat was no longer a success as it once may have been, and it was bankrupt, and had been bankrupt for several years without this ugly truth being exposed. The truth had apparently been concealed due to a number of people being at least somewhat aware that something was amiss with transactions on the books, but had not spoken out. Through the years that Parmalat was going bankrupt, there were several events that took place before Parmalat’s condition was finally exposed. To begin with, as early as 1990, there were signs that Parmalat was in debt. In accordance with what has been uncovered, Parmalat’s fraudulent activities are said to have ‘taken off’ in 1990. This was when their stock went public, and reflected the need for a big company like Parmalat to perform in the international market so that their performance improved and met investor expectation (Family Arrests in Parmalat Scandal, 2004). The following year [1991] the Tanzis purchased Parma Football Club of which Tanzis son, Stefano, was president, and also was Parmalat board member. With this purchase, the football club rose to fame quickly, but faced large losses that recorded a deficit of over â‚ ¬77m in 2002. According to investigations, Parma Football Club was the first asset to be sold[1]. Another set of purchases that went along with purchasing the Parma Football Club included Tanzi buying up his competitors. Once he had established Parmalat Milk in the global market, his financial ventures proved to be devastating. This included his family’s financial interest in football and tourism, as well as his failed attempt to outdo Belosconi when he purchased a TV network, Odeon TV. At this point, Parmalat’s finances were a mess. Purchasing Odeon TV Network was a disaster as Tanzi had to sell the network off for a around  £30m. From this point on though, it is said that Parmalat still progressed in spite of its major losses. This was largely achieved through altering the books and attaining bank loans and investments against falsified figures. Parmalat had spent â‚ ¬130 million on Odeon TV, but it collapsed within 3 years. In order to prevent bankruptcy at this point, Parmalat had to sell itself to a company that was already listed on the Milan stock exchange. This helped to produce â‚ ¬150 million from external investors, and paved the way for Parmalat to be in public view in 1990. It also enabled them to patch up some of its accounts[2]. It is thought that Parmalat began altering its books in 1993. If Parmalat had not ‘cooked’ its books it would have registered financial losses every year. However, they registered profits, which meant that they would still be viewed as a viable organization and one that was worth investing in. Therefore, they managed to avoid being suspected of any losses and attracted much investment. Parmalat managed to cover losses through a combination of fictitious transactions and aggressive acquisition. This commenced in 1992, when Parmalat started ‘snapping up’ various companies in Argentina, Italy, Brazil, Hungary and the U.S. However, beyond 1995 it is thought that Parmalat was not able to fund its own needs. Yet it managed to prove to investors that it was registering significant profits. Perhaps, Parmalat’s profits registered were so convincing that the Bank of America alone, in 1997, provided $1.7 billion through bonds and private placements for U.S. investors. It also received $30 million or more as payments and commissions[3]. One of the main events that lead up to the Parmalat accounting scandal exposure includes the company changing its external auditor. In accordance with Italian law, an external auditor can be changed once in 9 years. So, in 1999, Parmalat, in accordance with Italian law replaced Grant Thornton with DeLoitte and Touche. Grant Thornton was keen to keep working with Parmalat, which was a high profile company, as it would be good for their reputation still being developed. Therefore, they recommended that Parmalat spin off its travel and other businesses, and permit these to be under them [Grant Thornton]. Such an arrangement would be convenient to both Parmalat itself and Grant Thornton. Through such an arrangement Parmalat could then satisfy its new external auditors [DeLoitte and Touche] with Grant Thornton making illicit payments to Parmalat. This was made possible through the executives at Parmalat creating debts, and Grant Thornton creating false accounts from which Parmalat could be paid. Grant Thornton would then produce these records to DeLoitte and Touche who saw little wrong with them. Numerous reports reinforce that Grant Thornton was aware of the ‘shell games’ that Parmalat was playing. One example of these games includes case of â€Å"cooking the books,† that reports the Cayman Islands subsidiary Bonlat claiming to have sold a large quantity of powdered milk in a span of one year to Cuba. It claimed that this quantity was sufficient to produce 55 gallons of milk for every individual on that island. Another interesting event that lead up to Parmalat’s exposure of the accounting scandal was that Grant Thornton and Deloitte Touche signed off on its increasingly surreal accounts. In return, it is said that they booked millions of dollars (Parmalat Scandal Deepens†¦, 2006). In Parmalats final weeks, Deutsche Bank had taken on helping it work with Standard Poors, hardly ten days before the exposure. Around this time, analysts around the world kept encouraging investors to continue purchasing its stocks and bonds. In 1999, finance director Alberto Ferraris laid out a financing scheme. He managed this through a Delaware company known as Buconero. This was the Italian for black hole, that Citigroup established for Parmalat in 1999[4]. This company loaned out $137 million to a Swiss subsidiary of Parmalat. From here, the money was transferred to Parmalat companies. In return for Buconero’s service to Parmalat, it received a return of around 6%, in addition to $7 million in payments for Citigroup. Just like Parmalat made use of Buconero, it also used other offshore companies to dress up its debt till the time of its exposure[5]. Back in 1995, Parmalat also commenced concealing its debt through shell companies. It had been losing $300 million annually in Latin America, and decided to wipe this debt off the companys financial records. It managed to do so by using 3 shell companies situated in the Caribbean. The huge debt patchwork through the 90s began to raise concern by the end of the decade. Esteban Pedro Villar, expressed concern and filed an early warning report (Gumbel, 2004). This was regarding Parmalats Latin American set-ups. He had so many questions that his concerns were termed as offensive and ridiculous† (Gumbel, 2004). Then suspiciously, Deloittes Parmalat business in Argentina was terminated. In response, Deloitte was silenced, and the accounts were certified. In addition to the above concern that was demonstrated by a Deloitte partner in Latin America, there were others. On March 28th, 2003, Deloittes Maltese office raised questions regarding a $7 billion intercompany transfer they suspected was fictitious. Wanderley Olivetti, the Deloitte auditor in Brazil, raised such concern at the Milan office regarding Parmalats Brazilian accounts that the matter went straight to Deloittes chief executive in New York City at that time, Jim Copeland. However, Olivettis objections were mysteriously ignored and he was soon removed from dealing with the Parmalat account. Deloitte claims it behaved within its rights to remove any employee it wishes to, and this may be done for a number of reasons. It also said that the investigation of Parmalat started in October 2003, after Deloitte Italy had drawn attention to Parmalats financial dealings[6]. Following the suspicions raised by auditors, Epicurum was established in an attempt to show that Parmalat was due considerable amounts of money. However, this attempt to erase debt from the records at Parmalat failed, and the company admitted that it could not retrieve the amount they were due from Epicurum. One of the key events that led to the exposure of Parmalat includes Tanzi and his son’s meeting with private equity firm Blackstone Group in New York. Tanzi and his son Stefano, one of the main executives at many of the family’s concerns, met with the Blackstone Group to discuss the sale of 51 percent of the family’s share in the food empire. It was in the course of conversation regarding preparation for the books to be opened to a transition team from Blackstone, that Tanzi and his son slipped out with the fact that the cash on hand was less than the 3 billion Euros registered in the company’s annual report. In addition to this, they revealed that there were barely any liquid assets. They even further stated that the company was in debt of about 10 billion Euros. In addition to the suspicion that was brought against Parmalat through observations of its faulty accounting records, it is this final attempt to sell of 51 percent of family shares that marks the end of the road for Parmalat’s long trail of fraud. The following facts presented date-wise are interesting to note as they map the path that Parmalat took since its inception till its end on 13th December 2003: 1961 Parmalat was founded by 22-year-old Calisto Tanzi. It was established as a small family food business that pasteurised and sold milk 1963 Parmalat introduces Tetrapak for packaging its ‘long-life’ milk products. 1980s Parmalat starts producing fruit juice, biscuits and ready-made sauce. 1990 Parmalat is listed on the Milan stock exchange. Through the 1990s Parmalat grows after flotation. It then reaches into America, Brazil, few South American countries, and Eastern Europe and Australia. Tanzi aims at expanding a television network to outdo tycoon Prime Minister Silvio Berlusconi. However, his Odeon television foray flops and costs Parmalat  £30m. Parmalat products also get sale in 20 countries. 1999 Parmalat‘s Bonlat subsidiary is established in the Cayman Islands. 2003 11 November Crisis escalates when shares are hit after auditors raise questions regarding accounting of transactions with mutual fund Epicurum [a Cayman-based company linked to Parmalat]. 15 November Alberto Ferraris resigns from the position of Finance director. 8 December Parmalat admits failure to recover â‚ ¬496.5m from Epicurum. This amount was needed to service debt. 15 December Tanzi resigns as chairman and CEO. 16 December Enrico Bondi takes control of the company. 17 December Bank of America denies the credibility of documents that affirm Bonlat account existence. 24 December Parmalat files for irregular administration operations. 27 December Italian authorities hold Tanzi in their custody in Milan [7] 29 December Tanzi admits to siphoning off â‚ ¬500m of company funds; Bondi takes charge as Parmalat administrator; US Securities and Exchange Commission bring charges against Parmalat for fraud. 30 December Tanzi is formally charged with fraud. 31 December Parmalat officials are arrested. These included former CFO Fausto Tonna and Luciano Del Soldato, and two officials from Grant Thorntons Italian branch that audited Bonlat. 2. How was fraud perpetrated and how was the company able to continue with the fraudulent practice for such a long time? Parmalat started out as many other businesses have. It was first a small dairy shop that slowly progressed and expanded its range of products, and finally turned into a large dairy producer that sold its products in several countries. From the early 1990s and onwards, Parmalat appeared to make significant progress, registering profits annually that was encouraging enough for investors to go on investing in the company. However, the truth of the matter was that these very investors were all being deceived due to Parmalat’s fraudulent practices largely perpetrated by Tanzi, top managers, the Parmalats external lawyer, Gian Paolo Zini, and two external auditors, Maurizio Bianchi and Lorenzo Penca. However, Zini, Bianchi and Penca claim that they are innocent[8]. Falsifying Credibility and Obtaining Loans and Investments: Tanzi and all those who were allegedly involved in what is known to be one of the biggest scams, managed to borrow money from banks and even justified these loans for Parmalat through inflating revenues and fictitious sales in records between 1990 and 2003. They would also ‘cook’ its books in order to make debt vanish. They managed to do this through transferring debt to offshore ‘shell’ companies. In addition to covering up debt in this manner, there were other tactics that Parmalat resorted to (Parmalat Dream Goes Sour, 2004). One of the other methods Parmalat used in order to cover their debt when it got too big to cover with the offshore shell companies included their invention of a bogus milk producer, supposedly situated in Singapore. Parmalat claimed that the company had supplied 300, 000 tons of milk powder to Cuba. This process included Bonlat, a Caymen Island subsidiary of Parmalat. Bonlat had a fictitious account in the Bank of America. This whole setup is so surprising that it has left many baffled as to how could such a fraudulent concept have been so successful and convincing when there was no concrete evidence in it[9]. Looking at the above example of the manner in which Parmalat faked transactions, it can be observed that the whole concept is such that it would have an ordinary person believe that it was authentic. Who would have suspected that any of it was fictitious, particularly because Parmalat had been a company in operation for several years? Ordinarily, one would suspect a company if it had a single concern that was being publicized. However, since Parmalat was projecting trade being conducted that included different physical points, there was little suspicion raised. There was the exporter in Singapore, the importer in Cuba, and Bonlat involved too in the Caymen Islands. The scheme thought up was very believable also because of the fact that Bonlat supposedly had an account in the Bank of America. Different Roles Played to Conceal Debt: Considering the debt that was actually showing up in the books, Parmalat had to have people who could cover it up well enough. This called for people on the inside as well as the outside to co-operate. External auditors, internal auditors as well as the top-notch individuals at Parmalat had to play their roles. One the inside, the books were maintained in the hands of trusted people. External auditors were told to keep this quiet. In this case, it was chiefly Grant Thornton that aided Parmalat in carrying out its fraudulent practice for so long. Grant Thornton’s Role: Grant Thornton played a major role in helping Parmalat continue its long-term fraudulent practice. It did so because it had a great deal to gain from Parmalat, and so did Parmalat have a lot to gain from Grant Thornton working with them. Grant Thornton was and up and coming auditing firm that needed to be have sound clients in order to help its reputation in the market. Parmalat paid Grant Thornton considerable amounts to conceal debts. Quite obviously, this seemed to work for several years, and did so till 1999, when Parmalat were compelled to replace Grant Thornton with DeLoitte and Touche. This was necessary because by Italian law, an external auditor should be changed every nine years. Parmalat abided by the law, but was also proposed a way of continuing its fraudulent practice. With DeLoitte and Touche taking charge as external auditors meant that debts would no longer be concealed, and Parmalat could be exposed. This could have happened in 1999. However, since Parmalat maintained Grant Thornton for its spin offs [its travel and other businesses], they were able to continue tricking everyone far and wide. This scheme was simple as well, and included another series of false records in order to show that Parmalat was still making profits annually. This was possible through illicit payments that these spin offs could make to Parmalat. Executives at Parmalat would create debts while Grant Thornton would create false accounts from which they could make payments to Parmalat. They would produce these records to DeLoitte and Touche, and they would be approved[10]. More Actions that helped to Conceal Parmalat’s Debt: Basically, it could be asserted that it was the executives on the inside of Parmalat and the external auditors that were hand in glove; together they managed to conceal debt. However, in addition to this practice that lasted for many years, the innovative idea of offshore concerns enhanced credibility. In addition to this, the fact that Parmalat products were popular in several countries meant that fewer questions would be asked. Also, for a whole decade none of the auditors in any location raised any concerns. It is thought that the amount concealed by 1995 amounted to $300 million annually in just Latin America. By this time, debt was already enormous and it is obvious that a great deal was being done to conceal it well enough. However, since Parmalat’s increasing debt went unnoticed for a few more years, it is obvious that more action needed to be taken in order to make sure that it stayed covered. This meant that Parmalat had to transfer debt off its financial statements. In order to do this, it had to make use of ‘shell’ companies in the Caribbean. These companies had to show sales, and Parmalat would send them fictitious invoices in order to legitimize the sales. Parmalat would then make out notes to banks in order to show them that they were owed so much finance. Against these notes, Parmalat would be granted loans, as it appeared that the Parmalat was making profits. In order to make their debts disappear, Parmalat transferred its debts to its offshore subsidiaries that were based in tax havens (Parmalat Dream Goes Sour, 2004). The Beginning of the End: Parmalat had been making use of offshore shell companies until 1999. Parmalat shifted operations of its three offshore shell companies to Bonlat, in the Cayman Islands in 1999. This is thought to be the beginning of the end for Parmalat. At this point, debt was so high that it was becoming difficult to conceal it. Fictitious assets at Bonlat amounted to around $8 billion, which forced Parmalat to create a Cayman Islands-based investment fund, Epicurum, which would take over part of the fictitious credit. It was Epicurum that caught auditors’ attention as well as Italys stock market regulator [November 2003]. It was just a matter of a month before everything was exposed and the company officially was declared bankrupt[11]. Finally, it may be asserted that it was the auditors through which Parmalat managed to deceive everyone for so long with the help of top-level management at Parmalat. If Parmalat had not been able to get Grant Thornton to work in their favor along with their internal auditors and top-level management, the entire scam would not have been possible. This dates back to the beginning of the fraud when Parmalat first began to conceal its debt. If it did not have an external auditor on its side to conceal the large debt it incurred because family business and unnecessary purchases, Parmalat’s debt would have been in public view in the early 1990s. However, this was not to be due to a ring of people working to conceal debt. Though there were several people involved in making debt disappear off the records, it can be observed that it was the auditors that made each of Parmalat’s fraudulent schemes possible. This is true to say whether one looks at the debt covered in the earlies t days of fraud or towards the end. The fictitious transactions with shell companies too were made possible due to the auditors who ‘cooked’ the books. However, it can also be asserted that the auditors were not solely to blame in making sure this fraud lasted for so long, as there had to be others in on these schemes too. This included key people of Parmalat such as the executives, its CEO, its internal auditors as well as external auditors and individuals at key financial institutions. In order for a fraudulent scheme to last as long as it did in the case of Parmalat, there had to be a whole ring of people involved, which also explains why it took such a long time and deep investigation to uncover all those were responsible for the scandal. 3. The role and the responsibility of auditors in preventing financial scandals and ensuring and upholding the principles of good corporate governance. In organizations such as Parmalat and other large organizations where there are several shareholders and many people dependent on the progress of these corporations, executives and top-level managers have a responsibility towards them. Generally, it can be asserted that corporate governance refers to ways in which rights and responsibilities are shared between various corporate participants, the management and the stakeholders[12]. Governing corporations such as Parmalat consists of fixed processes, customs, policies, laws and institutions that impact the way it is directed and administered. These are processes that should have been conducted responsibly in order to make sure that Parmalat made progress. If Parmalat was facing debt, executives and all those concerned should have been honest and made sure that these debts were made known (Gumbel, 2004). This would have saved the organization in its earliest days of trouble. Therefore, it can be asserted that being honest and responsib le in corporate governance is important. It is important to assert that corporate governance also encompasses the relationships among the many participants involved in the process (the stakeholders) as well as the goals for which the corporation is managed or governed. The principal participants are the shareholders, management and the board of directors. In addition to these main players there are other stakeholders: employees, suppliers, customers, banks and other lenders, regulators, the environment and the even community[13]. This is because all these people and institutions are affected in one way of another by the actions and repercussions of a corporation and the decisions it makes. In view of the many people that corporate governance impacts as in the case of Parmalat, accountability, fiduciary duty and mechanisms of auditing and control are of immense importance. Responsibility of Auditors: Auditors, whether they are external or internal auditors, have responsibility towards all those involved with a corporation. Particularly, it may be asserted that there are many individuals who are not directly involved with the operations of a corporation, but they may be dependent on its operations significantly. These are the kinds of people that really need to be protected, and auditors have a great responsibility towards them (Gunz and McCutcheon, 1996, 7-15). To begin with, a very basic and generally stated duty of auditors is to make sure that a corporation’s operate efficiently, their records are maintained properly, and its taxes are handed in on time. Auditors generally offer these services to their clients, which include government, public and management accounting. In offering these services, their role includes preparing reports, analyzing, and verifying financial statements and documents for the purpose of providing information to their clients. By performing these tasks honestly and not concealing any information auditors fulfill their duties (Gunz and McCutcheon, 1996, 7-15). This is precisely what is required of them when they deal with huge corporations like Parmalat. The role of auditors would include exposing whether the corporation is actually making huge annual profits or whether they are concealing their debts[14]. In addition to the roles that auditors play in offering their services to corporations, other services they provide include financial and investment planning, budget analysis, information technology consultation, and limited legal services. However, these are services can only be carried out if they perform their fundamental duties responsibly. This is because the figurers that they provide after performing their fundamental tasks impact these additional processes. For example, if debts of a corporation are not presented accurately and annual profits are fictitious, how can an authentic and realistic budget be prepared? Therefore, it can be asserted that auditors cannot work and produce any realistic figures if they distort debts and profits made annually. In recent times, this is what has been occurring. Corporations hire auditors to check their statements. Somehow, these auditors have gotten involved in illegal behavior and have hidden debts and elevated profits. Based on these fig ures they helped in painting pretty pictures for the corporation’s reputation in the market. This is how Parmalat managed to remain in the global market for a long time without being suspected of having immense debt. Having asserted the above, it is also important to consider the fact that in the US there are limitations imposed on auditors that investigate a corporation’s financial statements. Due to the fact that there have been corporate scandals that have involved auditors being involved, it is now illegal for an accounting firm that audits a corporation’s financial statements, to advise areas such as investment banking, legal matters, etc. of that firm. One exception to this prohibition is that auditors may provide advice on tax issues that would benefit the company (Young, 1997). Forensic Auditing: Having asserted the necessity of making accurate reports of financial figures regarding a corporation’s annual budgets or debts, it must be asserted that one major and specialized accounting practice is forensic accounting. Several public accountants specialize in this, as it is of growing importance in today’s world where corporate scandals appear to occur frequently. Forensic accounting includes investigation and interpretation of white-collar crimes. This type of crime includes bankruptcies, securities fraud and embezzlement, and contract disputes. In addition to this, criminal financial transactions, such as money laundering, are also included in white-color crime. It can be asserted that auditors who specialize in forensic accountancy play an important role in preventing corporate scandals such as the one that took place with Parmalat. However, it should be remembered that auditors who do not specialize in forensic accountancy are no novices. This means that if there are any unusual entries and irregularities in records, any auditor should be to detect them, and this is why all auditors are said to have responsibility to report any irregularities[15]. Though auditors generally are able to detect any irregularities, those that specialize in forensic accounting make use of accounting and finance knowledge, law and investigative techniques. They use this combination in order to detect illegal activity in a corporation, and it is obviously a greater advantage to them as they are more specialized. It is known that there are several forensic accountants that work in tandem with personnel from law enforcement departments during investigations. However, this occurs normally after a corporate scandal has been detected. Considering this, it might be a good idea for forensic accountants to work in this manner as part of regular and standard procedure in order to safeguard everyone involved with a corporation. If such a practice were adopted as standard procedure, it would become more difficult for financial scandals to take place. This is considerate of acknowledging that corporations usually appoint their own auditors. Auditing firms might be required to adhere to practices that would make regular procedures more thorough and transparent as a result[16]. Aside from considerations for current practices of audit firms and ones that could be included in order to prevent financial scandals, the general concept of internal and external auditors reviewing and analyzing financial statements of firms aims at doing the same thing. Fundamental Responsibilities of Auditors: It is the primary responsibility of internal auditors to make sure records are accurately maintained. These records are also checked for any form of irregularity, which may include things like mismanagement or even fraud. Internal auditors are not only supposed to maintain records of financial figures, but their roles also encompass examining the firm’s operations with regard to finance and information systems, management, and internal controls. Examining these operations are important as they help to make sure that financial records are accurately maintained. In addition to this, these steps also examine the adequacy of controls to protect the firm against financial scandals (Gunz and McCutcheon, 1996, 7-15). Further, it can be asserted that internal auditors have the responsibility of evaluating important areas of the corporation such as effectiveness, compliance with all standards and corporate policies and procedures, efficiency, laws, and government regulations. Since there are so many types of operations to take care of in a corporation, there are areas of specialization for internal auditors as well. Some of these may include environmental, engineering, electronic data-processing, legal, insurance premium, banking, and healthcare auditors. The reason for specialization in these areas is because there are technical procedures that need to be understood in order to evaluate things like efficiency and effectiveness. Having deeper understanding of individual industries helps internal auditors to evaluate a corporation’s operations more specifically (Bavly, 1999, 25-30). Among the important steps that internal auditors may take towards better controls within a corporation, recommendation of better controls is high on the list of priorities for better auditing processes. An example of recommendations that internal auditors may make in a firm, internal auditors may help managers through co

Thursday, September 19, 2019

Shakespeare’s Use of Ovids Metamorphoses and Virgils Aeneid as Basis

Shakespeare’s Use of Ovid's Metamorphoses and Virgil's Aeneid as Basis for The Tempest William Shakespeare, as did most writers of his time, took the basis for the stories he wrote from other texts. He would use source poems or mythology in order to write his own works. Romeo and Juliet, for example, can be compared to the tragedy of Pyramus and Thisby. Plays such as Richard III and Julius Caesar are artistic accounts of historic events. The Tempest, however, is commonly perceived as an original story. Many critics feel that this was the only story of his that was entirely created by Shakespeare. This is not the case. In fact, there are several sources from which he very much drew inspiration for this tale. Shakespeare used classical texts for most of his plays, and The Tempest is no exception. Two of the stories from which Shakespeare drew most of his inspiration were Ovid's Metamorphoses and Virgil's The Aeneid. Both are very often used in the construction of stories or works that have come after, and my intention here is to illustrate just how they were used in the writing of The Tempest. The Aeneid tells the story of a Trojan warrior named Aeneas, who is the son of Venus (the Roman goddess of love) and Anchises, a Trojan prince. The tale takes place in the12th century B.C., after the Trojan War, which was started when the Trojan prince Paris seduced Helen, the wife of the King of Sparta, and took her back to Troy. In retaliation, a Greek army waged a 10-year war on Troy, leaving the once great city and most of its people devastated. After the war, Aeneas, along with others that escaped the destruction, sets sail in search of a new home. Their journey takes them towards Sicily and Italy, and this i... ...07. Knapp, Charles. The Aeneid of Vergil, books I-VI, and the Metamorphoses of Ovid, with introductions, notes, and vocabulary by Charles Knapp. Chicago: Foreman and company, 1928. Mandelbaum, Allen. The Aeneid of Virgil: A Verse Translation. Berkeley: University of California Press, 1971. Miller, Frank Justus. Ovid's Metamorphoses in Two Volumes. Cambridge: Harvard University Press, 1916. Pitcher, John. "A Theatre of the Future: 'The Aeneid' and 'The Tempest'." Essays in Criticism 34:3 (1984): 193-215. Shakespeare, William. "The Tempest." The Riverside Shakespeare: Second Edition. Boston: Houghton Mifflin Company, 1997. 1661-86. Tarantino, Elisabetta. "Morpheus, Leander, and Ariel." Review of English Studies 48:192 (1997): 489-98. Wiltenburg, Robert. "'The Aeneid' in 'The Tempest'." Shakespeare Survey 39 (1987): 159-68. Shakespeare’s Use of Ovid's Metamorphoses and Virgil's Aeneid as Basis Shakespeare’s Use of Ovid's Metamorphoses and Virgil's Aeneid as Basis for The Tempest William Shakespeare, as did most writers of his time, took the basis for the stories he wrote from other texts. He would use source poems or mythology in order to write his own works. Romeo and Juliet, for example, can be compared to the tragedy of Pyramus and Thisby. Plays such as Richard III and Julius Caesar are artistic accounts of historic events. The Tempest, however, is commonly perceived as an original story. Many critics feel that this was the only story of his that was entirely created by Shakespeare. This is not the case. In fact, there are several sources from which he very much drew inspiration for this tale. Shakespeare used classical texts for most of his plays, and The Tempest is no exception. Two of the stories from which Shakespeare drew most of his inspiration were Ovid's Metamorphoses and Virgil's The Aeneid. Both are very often used in the construction of stories or works that have come after, and my intention here is to illustrate just how they were used in the writing of The Tempest. The Aeneid tells the story of a Trojan warrior named Aeneas, who is the son of Venus (the Roman goddess of love) and Anchises, a Trojan prince. The tale takes place in the12th century B.C., after the Trojan War, which was started when the Trojan prince Paris seduced Helen, the wife of the King of Sparta, and took her back to Troy. In retaliation, a Greek army waged a 10-year war on Troy, leaving the once great city and most of its people devastated. After the war, Aeneas, along with others that escaped the destruction, sets sail in search of a new home. Their journey takes them towards Sicily and Italy, and this i... ...07. Knapp, Charles. The Aeneid of Vergil, books I-VI, and the Metamorphoses of Ovid, with introductions, notes, and vocabulary by Charles Knapp. Chicago: Foreman and company, 1928. Mandelbaum, Allen. The Aeneid of Virgil: A Verse Translation. Berkeley: University of California Press, 1971. Miller, Frank Justus. Ovid's Metamorphoses in Two Volumes. Cambridge: Harvard University Press, 1916. Pitcher, John. "A Theatre of the Future: 'The Aeneid' and 'The Tempest'." Essays in Criticism 34:3 (1984): 193-215. Shakespeare, William. "The Tempest." The Riverside Shakespeare: Second Edition. Boston: Houghton Mifflin Company, 1997. 1661-86. Tarantino, Elisabetta. "Morpheus, Leander, and Ariel." Review of English Studies 48:192 (1997): 489-98. Wiltenburg, Robert. "'The Aeneid' in 'The Tempest'." Shakespeare Survey 39 (1987): 159-68.

Wednesday, September 18, 2019

RFID Tags and Invasion of Personal Privacy Essay -- Exploratory Essays

RFID Tags and Invasion of Personal Privacy Historically, the advent of innovative, influential technology has reformed our lives in post-industrial America, creating new amenities on hand, along with altering conventional laws governing this facet of modern living.   The revolutionary and global capability of telecommunications has shaped new means for dealing with information, and changed the role of a private citizen among this new technology.   Traditionally in America, private citizens have been separate from government or public involvement in personal matters such as identity, and unique characteristics defining that identity.   Lately, radio frequency identification (RFIDs) is an upcoming method for tracking objects or even people, representing a very useful yet personally invasive technology.   Considering this recent invention, RFIDs have the potential to be a major progression in information processing, and benefit life in public as a citizen.   Conversely, RFIDs confront the basic American right to privac y, and ones personal uniqueness.   Regardless of RFID benefits, legislation and citizen awareness will need to advance along with this technology in turn to protect themselves from invasion of their personal right to privacy. RFID tags essentially provide a way for a third party, such as a government agency or corporations, to track an object over enormous distances in order to convey the location of, or information about that object.   As a part of the new electronic product code (EPC), invented by the Auto I.D. Center at MIT, RFID tags were implemented to identify individual objects in a market setting, providing more efficient distribution and manufacturing logistics (Albright A8).   Common applications of these tags... ...tions resulting from application of RFID tags involves the widespread monitoring of objects, and in some cases an individual's identity, with or without their knowledge.   Legislation and civil rights interest groups reinforce public knowledge of RFID technology, whether in the market or a medical setting.   The public needs to be conscious of technology, to be able to defend themselves against inherent threats to their personal rights. Works Cited * Albright, Brian. "The need to know. " Frontline Solutions  1 Sep. 2003: A8-A10. * Anonymous. "RFID raises questions in SF, other libraries.  "  Newsletter On Intellectual Freedom  1  May2004: 91-92.   * Dipert, Brian. "READING BETWEEN THE LINES: RFIDs confront the venerable bar code.  "  Edn  14  Oct.  2004:   48-50,52,54,56,58. * Holland, Tom. "Shopping-Cart Spy Chips.  "  Far Eastern Economic Review 9  Sep.  2004:  36-39.

The Good vs. The Bad in The Road: Which Would You Do? :: Literary Analysis, Cormac McCarthy

Imagine a desolate and dismal world that deteriorated with scarce supplies of food and shelter and there is only a few survivors left--including yourself and one of your family members. In hopes of survival, what measures would you take? Would you go to the extreme by cannibalism or committing suicide? On the other hand, would you choose to be on an ethical route by grasping on life delicately? In the midst of the unflinching and empty world with virtually no hope, the father and son in the novel, The Road by Cormac McCarthy, choose to be the â€Å"good guys† by staying alive and refraining from cannibalism and thievery. They tried desperately to remain alive by roaming as nomads looking for shelter, edible foods, and avoiding the â€Å"bad guys† from preying on them for food. The unconditional love between the father and son sustained their struggle to live and try to stay ethical as possible. The father and son search for shelter and food in idle commercial stores and the son encounters many dead bodies and questions whether if they were also going to die. The boy is paralyzed by the adversity and suffering he had faced throughout his ruthless journey with his father. The boy questions their fate. He is implying that he is worried for the future. When the boy woke up from his tranquil sleep, he innocently asked his father if â€Å"[they] were going to die† (11). His father retorted, â€Å"Sometime but not now† (11). The father bluntly answered the question, knowing that he could not hide the inevitability of death. However, the father insisted that they shall strive to stay alive regardless of how poor the circumstances will entail. The father wants to hold on to life delicately, even in the midst of a dangerous and isolated world. The father’s motive to stay alive is to spend time with his son and not to lose hope. The father was very adamant about keeping the fire alive and keeping hope to stay alive. The son believes his father and follows his ideals of keeping the determination. His mother, unfortunately, lost the hope. In the midst of contemplating on suicide, the mother states that â€Å"sooner or later they will catch [them] and they will kill [them]. They will rape [her]. They'll rape [the boy]†(101). The mother confidently states that they will be raped and killed by the blood-hungry thugs.

Tuesday, September 17, 2019

Ralph Waldo Emerson, Transcendentalism

Romanticism was a movement of American literature that swept the country throughout the 19th century. Within Romanticism, was the Transcendentalist Era, which began in the early 1800s (Gura 4). Transcendentalism is difficult to define, but its core ideas are embodied in the works of Ralph Waldo Emerson. Emerson is not only known as one of the most influential transcendental writers, but as the unofficial leader of the group of transcendentalists and the first to really create and express the ideas that this group of people shared (â€Å"Transcendentalism† 19). Simplicity, non-conformity and individuality over reasoning are only some of the ideas that make up Transcendentalism (â€Å"Ralph Waldo Emerson† 239). These fundamental beliefs of transcendentalism are evident in Emerson’s works, specifically â€Å"Self-Reliance,† and â€Å"Nature. † Emerson is a strong advocate for never changing one’s self for anyone else and always avoiding the temptation of conformity. As the title clearly states, â€Å"Self-Reliance† is one of Emerson’s essays that proposes the idea that one should rely on one’s self to gain knowledge and should not conform to the likeness of others (Koster 38). In February of 1833, Emerson began writing about many of these thoughts and ideas in his journal. In 1841, â€Å"Self-Reliance† was written and published based off of the topics written about in his journal, but was revised several times as Emerson expanded on this idea of relying on one’s self and being one’s own person (Koster 37). Within â€Å"Self-Reliance,† Emerson introduces the idea that â€Å"there is time in every man's education when he arrives at the conviction that envy is ignorance and that imitation is suicide† (â€Å"Self Reliance† 267). This clearly portrays transcendentalism, as it states that once a person changes their personality, he is essentially losing himself and everything that makes him who he is. Emerson also suggests that even taking on the opinions of others, contradicts a person’s own thoughts and his abilities to speak anything true to just himself (â€Å"Self-Reliance by Ralph Waldo Emerson† 317). Aside from conformity, Emerson also mentions that â€Å"envy is ignorance,† which continues to display transcendental ideas by stating that one should not be jealous of what others have. Emerson believes that would be wasting valuable time wanting what one does not have, instead of appreciating the simple things that one has already obtained (â€Å"Self Reliance† 276). Jealousy also does not allow time for one to strive to acquire other goals, if an individual is constantly wishing for things she does not have. Emerson further conveys transcendental ideas in â€Å"Self-Reliance† with the belief that a person must remain an individual to make an impact on the world and the lives around him (â€Å"Self-Reliance by Ralph Waldo Emerson† 317). This idea is depicted in the quote, â€Å"to be great is to be misunderstood† (Emerson, â€Å"Self Reliance† 274). To support this quote, Emerson listed a variety of successful people of the past including Pythagorus, Socrates and Newton. He explains that they were all misunderstood at the time, but they chose to remain true to what they believed in and are now some of the most influential and inspiring people one can think of (â€Å"Self Reliance† 274). The final major aspect of transcendentalism within â€Å"Self-Reliance† is the concept of trusting one’s self. Although it is important to also trust others, â€Å"by trusting the self, man is but confiding himself to the all-embracing, benevolent universal being or the over-soul† (Koster 38). meaning that by trusting one’s self, one is essentially putting all her trust in this divine spirit, that cannot be physically seen, but can be understood and guide one through the challenges of individual life (Koster 38). In order to achieve all that one strives to accomplish, one must trust herself because â€Å"nothing can bring you peace but yourself [and]. . . the triumph of principles† (Emerson, â€Å"Self Reliance† 292). According to Emerson, â€Å"nature, in the common sense, refers to essences unchanged by man,† but he did not stop there with his analysis of nature and its effect on man and society (â€Å"Nature† 182). Within the essay â€Å"Nature,† Emerson clearly depicts transcendental beliefs concerning the way he believes people should embrace nature. Transcendentalists strongly believe in the concept of inspiration by nature, meaning that spending time in nature will inspire one to achieve new goals (â€Å"Ralph Waldo Emerson† 239). Emerson mentions that â€Å"in the woods is perpetual youth,† which describes the effect nature has on a person (â€Å"Nature† 184). He feels that when one spends time in nature, she feel as if she is eternally younger. Emerson believes this is true because once a person becomes an adult they are tired and weakened by all that is surrounding them and the commitments that must always be kept, but when one is only surrounded by nature, faith and reason can be restored (â€Å"Nature† 184). Emerson also mentions, though, that â€Å"the power to produce this delight does not reside in nature, but in man,† meaning although nature is capable of making one feel things that seem impossible, the drive behind making this happen, is still essentially one’s self (â€Å"Nature† 185). Within this essay, Emerson also enforces the point that nature is the center of human existence, which is another concept accepted by transcendentalists. He displays this idea in the first chapter of â€Å"Nature,† by discussing everything that nature offers to those willing to accept it. The key idea, though, is that one must be open to understanding nature in order to obtain its benefits. Emerson portrays this idea by stating that â€Å"all natural objects make a kindred impression, when the mind is open to their influence,† further demonstrating the transcendental idea that nature influences human existence (â€Å"Nature† 183). Not only does Emerson believe that nature is always available to influence one’s self, but he always believes that nature is in existence solely to aid a person in their life journey. This idea is described in the second chapter of â€Å"Nature† when Emerson states that â€Å"all the parts [of nature] incessantly work into each other's hand for the profit of man (â€Å"Nature† 186). This idea clearly relates to transcendental ideas, as transcendentalists firmly believed that one can be inspired by nature and that nature is essential to human life (â€Å"Ralph Waldo Emerson† 239). One final concept, depicted in â€Å"Nature,† that is understood by transcendentalists is the idea that God and divinity can be found in nature. Within the first chapter of â€Å"Nature,† Emerson states that he is â€Å"part or particle of God† when he is in the woods (â€Å"Nature† 184). In other words, Emerson feels that when he experiences nature alone, nothing else is important. He believes all other aspects of human existence seem foreign, but a person is able to feel that they have become one with God, to the point that they are a part of Him (â€Å"Nature† 185). Ralph Waldo Emerson not only wrote about the concepts he believed in, but also led a life that followed each and every one of these beliefs. He began his life as a teacher, followed by a pastor at his church, but was not satisfied with either of these career choices. He then began writing and speaking in front of crowds about the things he felt strongly about (â€Å"An Emerson Chronology† xvii). Emerson was not afraid to stand out from the crowd and always stayed true to himself, as he spoke out against slavery and supported the Emancipation Proclamation (â€Å"An Emerson Chronology† xix). He fully embraced his idea that one should trust himself and remain an individual. Emerson certainly spent enough time embracing the opportunities that nature made available to him, all ideas which he spoke about in his writing. Many people of his time did not agree with or fully comprehend the things he believed in, but this was essentially his goal because â€Å"to be great is to be misunderstood† (â€Å"Self Reliance† 274).

Monday, September 16, 2019

Reflecting on ‘Reflective practice’ Essay

â€Å"Maybe reflective practices offer us a way of trying to make sense of the uncertainty in our workplaces and the courage to work competently and ethically at the edge of order and chaos†¦Ã¢â‚¬  (Ghaye, 2000, p.7) Reflective practice has burgeoned over the last few decades throughout various fields of professional practice and education. In some professions it has become one of the defining features of competence, even if on occasion it has been adopted – mistakenly and unreflectively – to rationalise existing practice. The allure of the ‘reflection bandwagon’ lies in the fact that it ‘rings true’ (Loughran, 2000). Within different disciplines and intellectual traditions, however, what is understood by ‘reflective practice’ varies considerably (Fook et al, 2006). Multiple and contradictory understandings of reflective practice can even be found within the same discipline. Despite this, some consensus has been achieved amid the profusion of definitions. In general, reflective practice is understood as the process of learning through and from experience towards gaining new insights of self and/or practice (Boud et al 1985; Boyd and Fales, 1983; Mezirow, 1981, Jarvis, 1992). This often involves examining assumptions of everyday practice. It also tends to involve the individual practitioner in being self-aware and critically evaluating their own responses to practice situations. The point is to recapture practice experiences and mull them over critically in order to gain new understandings and so improve future practice. This is understood as part of the process of life-long learning. Beyond these broad areas of agreement, however, contention and difficulty reign. There is debate about the extent to which practitioners should focus on themselves as individuals rather than the larger social context. There are questions about how, when, where and why reflection should take place. For busy professionals short on time, reflective practice is all too easily applied in bland, mechanical, unthinking ways, Would-be practitioners may also find it testing to stand back from painful experiences and seek to be analytical about them. In this tangle of understandings, misunderstandings and difficulties, exactly how to apply and teach reflective practice effectively has become something of a conundrum. This paper explores current ideas and debates relating to reflective practice. In the first two sections, I review key definitions and models of reflection commonly used in professional practice. Then, in the reflective spirit myself, I critically examine the actual practice of the concept, highlighting ethical, professional, pedagogic and conceptual concerns. I put forward the case that reflective practice is both complex and situated and that it cannot work if applied mechanically or simplistically. On this basis, I conclude with some tentative suggestions for how educators might nurture an effective reflective practice involving critical reflection. Defining reflective practice †¦reflection can mean all things to all people†¦it is used as a kind of umbrella or canopy term to signify something that is good or desirable†¦everybody has his or her own (usually undisclosed) interpretation of what reflection means, and this interpretation is used as the basis for trumpeting the virtues of reflection in a way that makes it sound as virtuous as motherhood. Smyth (1992, p.285) The term ‘reflective practice’ carries multiple meanings that range from the idea of professionals engaging in solitary introspection to that of engaging in critical dialogue with others. Practitioners may embrace it occasionally in formal, explicit ways or use it more fluidly in ongoing, tacit ways. For some, reflective practice simply refers to adopting a thinking approach to practice. Others see it as self-indulgent navel gazing. For others still, it  involves carefully structured and crafted approaches towards being reflective about one’s experiences in practice. For example, with reference to teacher education, Larrivee argues that: â€Å"Unless teachers develop the practice of critical reflection, they stay trapped in unexamined judgments, interpretations, assumptions, and expectations. Approaching teaching as a reflective practitioner involves fusing personal beliefs and values into a professional identity† (Larrivee, 2000, p.293). In practice, reflective practice is often seen as the bedrock of professional identity. â€Å"Reflecting on performance and acting on refection†, as McKay (2008, Forthcoming) notes, â€Å"is a professional imperative.† Indeed, it has been included in official benchmark standards laid down for professional registration and practice (see table 1 in Appendix 1). One example is in the way it has been included, explicitly and implicitly, in all Project 2000 curricula for Nursing Diplomas, while reflection is highlighted as a pivotal skill to achieve required Standards of Proficiencies in nursing and other health professional education (NMC, 2004; HPC, 2004). It has also become a key strand of approaches to the broader field of continuing professional development, work-based learning and lifelong learning (Eby, 2000; HPC, 2006). Given its growing emphasis in professional practice and education, it would seem important to explore the concept of reflective practice in some detail. To this end, this section distinguishes between different types of reflective practice and looks at the sister concepts of reflection, critical reflection and reflexivity. Reflection ‘in’ and ‘on’ practice Dewey (1933) was among the first to identify reflection as a specialised form of thinking. He considered reflection to stem from doubt, hesitation or perplexity related to a directly experienced situation. For him, this prompted purposeful inquiry and problem resolution (Sinclair, 1998). Dewey also argued that reflective thinking moved people away from routine thinking/action (guided by tradition or external authority) towards  reflective action (involving careful, critical consideration of taken-for-granted knowledge). This way of conceptualising reflection crucially starts with experience and stresses how we learn from ‘doing’, i.e. practice. Specifically Dewey argued that we ‘think the problem out’ towards formulating hypotheses in trial and error reflective situations and then use these to plan action, testing out our ideas. Dewey’s ideas provided a basis for the concept of ‘reflective practice’ which gained influence with the arrival of Schon’s (1983) ‘The reflective practitioner: how professionals think in action’. In this seminal work, Schon identified ways in which professionals could become aware of their implicit knowledge and learn from their experience. His main concern was to facilitate the development of reflective practitioners rather than describe the process of reflection per se. However, one of his most important and enduring contributions was to identify two types of reflection: reflection-on-action (after-the-event thinking) and reflection-in-action (thinking while doing). In the case of reflection-on-action, professionals are understood consciously to review, describe, analyse and evaluate their past practice with a view to gaining insight to improve future practice. With reflection-in-action, professionals are seen as examining their experiences and responses as they occur. In both types of reflection, professionals aim to connect with their feelings and attend to relevant theory. They seek to build new understandings to shape their action in the unfolding situation. In Schon’s words: The practitioner allows himself to experience surprise, puzzlement, or confusion in a situation which he finds uncertain or unique. He reflects on the phenomenon before him, and on the prior understandings which have been implicit in his behaviour. He carries out an experiment which serves to generate both a new understanding of the phenomenon and a change in the situation. (Schon, 1983, p. 68) For Schon, reflection-in-action was the core of ‘professional artistry’ – a concept he contrasted with the ‘technical-rationality’ demanded by the (still dominant) positivist paradigm whereby problems are solvable through the rigorous application of science. A contemporary example of this paradigm is the evidence-based practice movement, which favours quantitative studies  over qualitative ones, and established protocols over intuitive practice. In Schon’s view, technical-rationality failed to resolve the dilemma of ‘rigour versus relevance’ confronting professionals. Schon’s argument, since taken up by others (e.g. Fish and Coles,1998), was as follows: Professional practice is complex, unpredictable and messy. In order to cope, professionals have to be able to do more  than follow set procedures. They draw on both practical experience and theory as they think on their feet and improvise. They act both intuitively and cr eatively. Both reflection-in and on -action allows them to revise, modify and refine their expertise. Schon believed that as professionals become more expert in their practice, they developed the skill of being able to monitor and adapt their practice simultaneously, perhaps even intuitively. In contrast, novice practitioners, lacking knowing-in-action (tacit knowledge), tended to cling to rules and procedures, which they are inclined to apply mechanically. Schon argued that novices needed to step back and, from a distance, take time to think through situations. Whether expert or novice, all professionals should reflect on practice – both in general and with regard to specific situations. Schon’s work has been hugely influential – some would say ‘canonical’ – in the way it has been applied to practice and professional training and education. For example, in the health care field, Atkins and Murphy (1993) identify three stages of the reflective process. The first stage, triggered by the professional becoming aware of uncomfortable feelings and thoughts, is akin to Schon’s ‘experience of surprise’ (what Boyd and Fales, 1983, identify as ‘a sense of inner discomfort’ or ‘unfinished business’). The second stage involves a critical analysis of feelings and knowledge. The final stage of reflection involves the development of a new perspective. Atkins and Murphy argue that both cognitive and affective skills are prerequisites for reflection and that these combine in the processes of self-awareness, critical analysis, synthesis and evaluation (see Appendix 2). In the education field, Grushka, Hinde-McLeod and Reynolds (2005) distinguish between ‘reflection for action’, ‘reflection in action’ and ‘reflection on action’ (see Appendix 3). They offer a series of technical, practical and critical questions for teachers to engage with. For example, under reflection for action teachers are advised to consider their resources and how long the lesson will take (technical); how to make the resources relevant to different learning styles (practical); and to question why they are teaching this particular topic (critical). Zeichner and Liston (1996) differentiate between five different levels at which reflection can take place during teaching: 1. Rapid reflection – immediate, ongoing and automatic action by the teacher. 2. Repair – in which a thoughtful teacher makes decisions to alter their behaviour in response to students’ cues. 3. Review – when a teacher thinks about, discusses or writes about some element of their teaching. 4. Research – when a teacher engages in more systematic and sustained thinking over time, perhaps by collecting data or reading research. 5. Retheorizing and reformulating – the process by which a teacher critically examines their own practice and theories in the light of academic theories. While Schon’s work has inspired many such models of reflection and categories of reflective practice, it has also drawn criticism. Eraut (2004) faults the work for its lack of precision and clarity. Boud and Walker (1998) argue that Schon’s analysis ignores critical features of the context of reflection. Usher et al (1997) find Schon’s account and methodology unreflexive, while Smyth (1989) deplores the atheoretical and apolitical quality of his conceptions. Greenwood (1993), meanwhile, targets Schon for downplaying the importance of reflection-before-action. Moon (1999) regards Schon’s pivotal concept of reflection-in-action as unachievable, while Ekebergh (2006) draws on  phenomenological philosophy to argue that it is not possible to distance oneself from the lived situation to reflect in the moment. To achieve real self-reflection, she asserts, one needs to step out of the situation and reflect retrospectively (van Manen, 1990). Given this level of criticism, questions have to raised about the wide adoption of Schon’s work and the way  it has been applied in professional practice and education (Usher et al, 1997). There have been calls for a m ore critical, reflexive exploration of the nature of reflective practice. Reflection, critical reflection and reflexivity Contemporary writing on reflective practice invites professionals to engage in both personal reflection and broader social critique. For example, work within the Open University’s Health and Social Care faculty has put forward a model whereby reflective practice is seen as a synthesis of reflection, self-awareness and critical thinking (Eby, 2000) (see figure 1). In this model, the philosophical roots of reflective practice are identified in phenomenology (with its focus on lived experience and personal consciousness) and also in critical theory (which fosters the development of a critical consciousness towards emancipation and resisting oppression ). Self-awareness Roots: phenomenology – The cognitive ability to think, feel, sense and know through intuition – To evaluate the knowledge derived through self-awareness to develop understanding Reflection Roots: existential phenomenology and critical theory -interpretive and critical theory – tool for promoting self- and social awareness and social action – improving self-expression, learning and co-operation – links theory and practice Reflective Practice Critical thinking Roots: scepticism and critical theory – identifying and challenging assumptions – challenging the importance of context – to imagine and explore alternatives which leads to reflective scepticism Figure 1 Skills underpinning the concept of reflective practice. Other authors argue for the concept of critical reflection, which is seen as offering a more thorough-going form of reflection through the use of critical theory (Brookfield, 1995). For adherents of critical reflection, reflection on its own tends to â€Å"remain at the level of relatively undisruptive changes in techniques or superficial thinking† (Fook, White and Gardner, 2006, p.9). In contrast, critical reflection involves attending to discourse and social and political analysis; it seeks to enable transformative social action and change. For Fook (2006), critical reflection  Ã¢â‚¬Å"enables an understanding of the way (socially dominant) assumptions may be socially restrictive, and thus enables new, more empowering ideas and practices. Critical reflection thus enables social change beginning at individual levels. Once individuals become aware of the hidden power of ideas they have absorbed unwittingly from their social contexts, they are then freed to make choices on their own terms.† Fook and Askeland argue that the focus of critical reflection should be on connecting individual identity and social context:  Ã¢â‚¬Å"Part of the power of critical reflection in opening up new perspectives and  choices about practice may only be realized if the connections between individual thinking and identity, and dominant social beliefs are articulated and realized.† (Fook and Askeland, 2006, p.53). For Reynolds (1998), four characteristics distinguish critical reflection from other versions of reflection : (1) its concern to question assumptions; (2) its social rather than individual focus; (3) the particular attention it pays to the analysis of power relations; and (4) its pursuit of emancipation (Reynolds, 1998). By way of example, Reynolds argues that when managers critically reflect (rather than just reflect) they become aware of the wider environment in which they operate. They begin to grasp the social power exercised by their organisation through its networks and relationships. : In the field of teaching, Brookfield (1995) characterises critical reflection as ‘stance and dance’. The critically reflective teacher’s stance toward teaching is one of inquiry and being open to further investigation. The dance involves experimentation and risk towards modifying practice while moving to fluctuating, and possibly contradictory, rhythms (Larrivee, 2000). A key concept giving momentum to the idea of reflective practice involving both personal reflection and social critique is reflexivity. Reflexive practitioners engage in critical self-reflection: reflecting critically on the impact of their own background, assumptions, positioning, feelings, behaviour while also attending to the impact of the wider organisational, discursive, ideological and political context. The terms reflection, critical reflection and reflexivity are often confused and wrongly assumed to be interchangeable. Finlay and Gough (2003, p. ix) find it helpful to think of these concepts forming a continuum. At one end stands reflection, defined simply as ‘thinking about’ something after the event. At the other end stands reflexivity: a more immediate and dynamic process which involves continuing self-awareness. Critical reflection lies somewhere in between. Previously, I’ve proposed five overlapping variants of reflexivity with critical selfreflection at the core: introspection; intersubjective reflection; mutual collaboration; social critique and ironic deconstruction (Finlay, 2002, 2003). These variants can similarly be applied to  distinguishing between the types of reflection practitioners could engage in when reflecting on practice. Reflective practice as introspection involves the practitioner in solitary self-dialogue in which they probe personal meanings and  emotions. Intersubjective reflection makes the practitioner focus on the relational context, on the emergent, negotiated nature of practice encounters. With mutual collaboration, a participatory, dialogical approach to reflective practice is sought – what Ghaye (2000) calls a ‘reflective conversation’. Here, for example, a mentor and student, or members of a team, seek to solve problems collaboratively. Reflective practice as social critique focuses attention on the wider discursive, social and political context. For instance, the practitioner may think about coercive institutional practices or seek to manage the power imbalances inherent in education/practice contexts. Finally, reflective practice as ironic deconstruction would cue into postmodern and poststructural imperatives to deconstruct discursive practices and represent something of the ambiguity and multiplicity of meanings in particular organisational and social contexts. At the very least, a critical and possibly satirical gaze could be turned to challenging the ubiquitously unreflexive rhetoric of reflective practice. In practice, introspection is the dominant mode of reflective practice. Sometimes presented as merely a promising personal attribute (Loughran , 2006), it is a predominantly individualistic and personal exercise (Reynolds and Vince, 2004) in which practitioners tend to focus on their own thoughts, feelings, behaviours and evaluations. This passes as legitimate ‘reflective practice’ which professionals then can use to advance their cause to fit formal requirements for continuing professional development. While such reflective practice may take place in dialogical contexts such as supervision sessions, the onus stays on the individual practitioner to reflect upon and evaluate their own practice. What is lacking is any mutual, reciprocal, shared process. Institutional structures and quality assurance  systems encourage, perhaps even require, this individual focus. It starts early on during professional education and training where learners engage professional socialisation and are taught how to reflect, using structured models of reflection. One of the consequences of the lack of consensus and clarity about the concept of reflective practice is the proliferation of different versions and models to operationalise reflective practice.