Harwoods Poetry - a Valediction, Father and Child and the...

What meaning have you derived from Harwood’s poetry? Refer to 3 poems and include theoretical readings. The very essence of postmodernism states that meaning is provisional. The meaning that Gwen Harwood imbued in her poems may not necessarily be the meaning that we as responders ‘draw out’ from the poem. Harwood’s poetry is a product of her own historical, social, cultural and personal context and any subsequent reading is done by responders with their own unique set of circumstances. These new set of circumstances will invariably be different and hence multiple readings of a text can be taken and each reader will take their own meaning from a text. What is important here is the notion of textual integrity. Whatever meaning is perceived†¦show more content†¦From here on in the persona is unable to return to the ‘child who believed death clean and final, not this obscene.’ This can be interpreted as paralleling the exile from Eden and is consistent with the idea that with age you inevitably lose your childlike innocence and cannot return to it. Further Biblical allusions can be drawn from the relationship between the father and how the child was able to resist his power and take the gun. The way the father was ‘robbed of power, by sleep’ relates to Sampson whose wife cut off his hair in his sleep rendering him powerless. In this account Sampson’s eyes were also gauged out by the Philistines. The motif of eyes and blindness here strengthens the intertextual connection. A spiritual reading can be applied in that ironically out of loss of power and pain and blindness comes greater insight and renewed spiritual awareness and strength. Father and Child also raises the issue of humanities obsession with power. A psychoanalytic reading can provide meaning to the text when the child takes the gun. It is significant that Freud identified the gun as a symbol for power. Consistent with this reading the child’s motive to kill the owl is purely to satisfy its desire for power and control and to play ‘judge’ over it. The child after seeing the effects of its actions immediately regrets what it has done when he sees the owl’s eyes, ‘mirror my cruelty.’ Harwood makes the

Strength Based Power Training For The Vertical Jump

Strength Based Power Training For The Vertical Jump By Neal J Putt | Submitted On February 05, 2012 Recommend Article Article Comments Print Article Share this article on Facebook Share this article on Twitter Share this article on Google+ Share this article on Linkedin Share this article on StumbleUpon Share this article on Delicious Share this article on Digg Share this article on Reddit Share this article on Pinterest Expert Author Neal J Putt Power training involves applying a force at the greatest speed possible (Power = force x velocity). Jumping is a powerful movement and it must be trained using exercises which require a high power output. In a previous article, I had described the importance of strength in vertical jump training development. A well-developed strength program supplies the necessary force application in the power equation. Now it is time to discuss how to apply velocity to the power equation. Performing movements at a high velocity is the goal when designing power based exercises along with a second goal of focusing on maximum effort with each repetition. There are two major types of power exercises, those which involve more than body weight resistance and those utilizing only body weight. This article will discuss the application of performing power exercises which incorporate an added resistance through weight training. Power resistance exercises can fall into several categories: 1) weightlifting exercises with a low to moderate percentageShow MoreRelatedThe Benefits Of A Redesigned Volleyball Training Program1192 Words   |  5 PagesVolleyball Research Essay Training is the first step towards achieving any type of fitness goal, and training programs need to be specific, to achieve specific results. 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The significance of number of sets, reps, rest intervals, weights used, and frequency of training, should be discussed to help establish a line of thinking as to why and how the programs were designed. Sets: The collective number of reps one does in a movement. The number of sets

New Standards on Audit Reporting for Company- myassignmenthelp

Question: Discuss about theNew Standards on Audit Reporting for Public Company. Answer: Key changes in the reporting requirements of the audit report Public Company Accounting Oversight Board is the regulatory body which is in existence to regularise the auditors of public companies. PCAOB adopts the new auditing standards on time to time basis as per the requirements of the changing market environment. It has announced the new auditing standards recently in order to widen the scope of audit reporting done by the auditors as a part of their audit engagement. The new standard aims at enhancing the quality of audit reports and making the reports more informative so as to raise the authenticity of the audit report in the eyes of intended users. Along with the previous reporting requirements PCAOB has directed the auditors of public companies to provide the additional information relating to the critical audit matters of the entity. Critical audit matters are those matters in which auditor has to apply subjective professional judgements during the audit engagement and requires communication of such matters to the audit committee (Chri stensen, Glover Wolfe, 2014). Also, the auditors conducting the audit under the standards prescribed by the PCAOB are required to disclose in the audit report, their audit tenure i.e. the date from which they have started giving professional services to the company on a consistent basis. PCAOB has introduced a new format to report and the changed format demands the auditors to state the fact that auditors are independent parties and hence their opinion is not influenced by any external factors (Ning Chiu, 2017). Auditors are also required to incorporate a new phrase in the audit report starting with the words as whether due to frauds and errors while describing their responsibilities in relation to provision of reasonable assurance about the true and fair view of financial statements. While reporting the critical audit matters auditors are also subjected to describe the considerations that enabled them to identify the matters as critical and the manner in which such critical matter s are dealt with. Similarity and Differences between the IAASB PCAOBs audit reporting approaches The International Auditing and Assurance Standards Board (IAASB) Public company accounting oversight board (PCAOB) pursues almost similar approaches to enhance the reporting requirement for the auditors as both the regulatory bodies are aimed to promote greater level of transparency in the financial reports of the company. The auditors are required to report on the key audit matters and the critical audit matters of only current financial year as per both the boards. Key audit matters are defined by IAASB as the matters holding high significance in the overall audit and are necessary to be reported to the investors to draw their attention. These matters requires communication with those charged with governance about the key concern. Whereas the critical audit matters are defined by the PCAOB. Even after the having the similar objectives in relation to auditing practices, the approaches followed by both the boards varies in terms of documentation requirements and other areas (IAASB, 2017). IAASB requires the auditors to document the matters which had seek auditors attention and the logical reasons for the determination as to whether a particular matter arising of audit is key audit matter or not. However, PCAOB sets out the requirement of identifying and reporting all the matters that were communicated to the companys audit committee no matter whether they were determined as critical audit matters or not. Further, PCAOB restricts the auditors to communicate to the critical audit matters in the cases where adverse opinion is being expressed (PCAOB, 2017). On the other hand, IAASB permits the auditors to communicate the key audit matters even when the auditor expresses adverse opinion. But in case where disclaimer of opinion is being provided by the auditors both IAASB and PCAOB restricts the reporting of the key and critical audit matters (Gramling, Krishnan Zhang, 2011) Reasons for the changes in the audit report and the analysis whether these changes are likely to achieve the aims The main objective behind the adaptation of new audit reporting standards is to promote more transparency in the audit reports so as to protect the interests of the shareholders and investors of the company. With the growing complexities of businesses of public companies and their audit procedures, the investors of the companies are constantly demanding the additional information by the means of audit report so that they can be acknowledged about the true financial position of the company. Moreover, due to the increasing complexities it was difficult for the intended users of the audit reports to understand the audit opinion of the auditors. Adaptation of such standards will be in the interest of company and all its stakeholders in terms of transparency. The compliance with the new standards will not only contribute to company and auditors good image in the eyes of investors and shareholders Hence these changes will bring the positive change in the audit reporting practices. Therefor e it can be said the changes brought through the introduction of new auditing standards will achieve their core purposes. Impact of changed audit reporting requirements on the audit practices The new audit reporting standards requires the auditors of the companies to apply extensive audit procedures in the areas where auditor finds the need of applying more complex and subjective auditors professional judgement. The investors demand for more informative and accurate audit reports will ultimately enhance the overall quality of audit practices conducted by the auditors as they will have to remain more focused towards their assurance services in order to earn investors trust (Christensen, 2016). The basic principle of auditors independence will gain more value in the new reporting framework as it is aiming at the protection of investors interest. Identification and reporting of critical audit matters will foster the communication between the auditors and audit committees of the company thereby enabling the auditors to understand the audit matters more precisely. References Christensen, B.E., Glover, S.M. and Wolfe, C.J., 2014. Do critical audit matter paragraphs in the audit report change nonprofessional investors' decision to invest?.Auditing: A Journal of Practice Theory,33(4), pp.71-93 Christensen, B.E., Glover, S.M., Omer, T.C. and Shelley, M.K., 2016. Understanding audit quality: Insights from audit professionals and investors.Contemporary Accounting Research,33(4), pp.1648-1684. Gramling, A.A., Krishnan, J. and Zhang, Y., 2011. Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms?.Auditing: A Journal of Practice Theory,30(3), pp.59-79. Gunny, K.A. and Zhang, T.C., 2013. PCAOB inspection reports and audit quality.Journal of Accounting and Public Policy,32(2), pp.136-160. International Auditing and Assurance Standards Board, 2017, The New Auditors Report: A COMPARISON BETWEEN THE IAASB AND THE US PCAOB STANDARDS, Available at: https://www.ifac.org/system/files/publications/files/Auditor-Reporting-Comparison-between-IAASB-Standards-and-PCAOB-Standard.pdf (assessed on 28.09.2017). Ning chiu 2017, Briefing: Governance PCAOB Adopts Requirement to Disclose Critical Audit Matters in Auditor Reports,Available at: https://www.briefinggovernance.com/2017/06/pcaob-adopts-requirement-to-disclose-critical-audit-matters-in-auditor-reports/ (assessed on 28.09.2017). Public company accounting oversight board, 2017, PCAOB Adopts New Standard to Enhance the Relevance and Usefulness of the Auditor's Report with Additional Information for Investors, Available at: https://pcaobus.org/News/Releases/Pages/auditors-report-standard-adoption-6-1-17.aspx (assessed on 28.09.2017). Public company accounting oversight board, 2017, The Auditor's Report On An Audit Of Financial Statements When The Auditor Expresses An Unqualified Opinion And Related Amendments to PCAOB Standards, Available at: https://pcaobus.org/Rulemaking/Docket034/2017-001-auditors-report-final-rule.pdf (assessed on 28.09.2017).

Counseling Ethics Decision Making Process

Question: Discuss about the Counseling Ethics Decision Making Process. Answer: Introduction: A moral or ethical dilemma arises when an individual encounters confusion in choosing between two options, each of which seems to have equally strong grounds to be chosen, and yet the person cannot choose both or more than a single alternative. The healthcare experts often encounter serious ethical moral dilemmas in situations which involve offering an ineffective life-sustaining therapy to a terminally ill person, or applying Euthanasia to a dying patient. However, the case of Susan Lee was indeed an exception. The 57 year old Singaporean surgeon had been making headlines in the newspapers since 2011, as she was accused of having charged an exorbitantly high amount of money while treating the sister of the Brunei Queen. The moral dilemma arising here is that should a doctor charge a hefty amount of $24.8 million simply because she was treating a member of the royal family, or should she charge the exactly same fee for each patient, irrespective of the economic or social differences (Christensen et al., 2014). On the one hand, it can be argued that even if Susan had charged an exorbitant amount of money from the royal family, they had been easily able to afford the huge sum of money, and hence one should not make a big story out of it. On the other hand, the counter-argument here is that a doctor should have an ethical obligation of curing and nursing her patient instead of trying to form a transactional relationship with her. However, the purpose of the essay is to resolve the inherent ethical dilemma that Susan Lim is confronting, and helping her resolve her dilemma with the help of the 8-step ethical decision model (Heyler et al., 2016). Discussion: The 8-step ethical decision model is a special model that helps one to resolve any dilemma by breaking down a problem by each step, examining the consequences, assessing the gravity of each consequence on the people involved, and thereby ultimately choosing the most befitting solution. The first step that needs to be concerned in this model is the identification of the problem. As far as the Susan Lim case is concerned, it has been observed that Susan Lim, the Singaporean surgeon is encountering a dilemma between two potential alternatives. On the one hand she deems it perfect to overcharge a patient who belongs to an affluent family, and can pay a lump sum amount of money in lieu of the high quality treatment she will deliver. However, on the other hand, she is aware that as a doctor her primary obligation lies in restoring health to a patient, regardless of the monetary benefits she is likely to receive through the same. Consequently, developing such transactional relation with a p atient might not only land Susan in trouble, but she would also have to violate the ethical codes of conduct of her profession. The next step here is the identification of the potential issues involved. The major ethical issue involved in this case is that despite being a healthcare expert who is entrusted with the duty of protecting the life of a patient, Susan is inclined to focus more on the materialistic benefits of her profession, rather than the professional obligation. She believes in overcharging the medical fee from a royal family that is unacceptable. On the other hand, there is no rigid rule as to how much a practitioner can charge from his patient, if he is treating him on a personal basis (Grant-Kel et al., 2016). Hence, the other issue here is who is going to determine the ethicality of the situation, as there is no strict ethical guideline in the healthcare industry as to how much can a physician charge his client for, in lieu of the service he is providing (Anderson Anderson, 2014). While the professional virtue is an important issue here, the business consideration is equally an important is sue. For Susan, offering healthcare service is her vocation, and she makes her living out of that. Hence, the other argument here is that if a business man can charge huge amount of money for the ordinary goods sold by him, is it unethical for Susan to charge huge amount of money from a patient who is capable of paying the same? The third step here is reviewing the ethical guidelines. As far as the ethical guidelines are concerned, there are little or no guideline is being formulated that can eliminate the commerciality of the health practitioners. Although the Singaporean High Court has twice announced that each health practitioner has a primary obligation towards the well-being of the patient, and thus he should refrain from overcharging a patient, there are no strict laws about the same. The ethical guidelines of the healthcare industry state that a health practitioner will always have a higher ethical duty towards the well-being of his patient, which should always triumph over his materialistic considerations (Jonsen, 2015). The next step to consider here is that it is necessary to know the relevant laws and regulations concerned here. Although there is no strict law against overcharging, and it is assumed that a patient would charge minimal amount of out his own accord, if a physician is being continually accused of overcharging the fee, he would be sued for professional misconduct and end up paying a huge amount of money as part of the penalty. The next step involved in this model, is that consultation has to be obtained from other experts about the ethicality of the decision to be taken (Doval et al., 2015). The Court as well as the Medical Council Board of Singapore has clearly stated that a doctor can never charge a fee higher than the market rate. Even if the patient agrees to the higher medical cost involved, the High Court of Singapore makes it a mandate that the ethical obligations of a patient should under any circumstance get an upper hand over any contractual obligations. In the next stage, it is important to consider the possible course of action, and act accordingly. Here, Susan is left with two alternatives- either she can consider the option of overcharging the patient, driven by her desire to achieve greater profit in her profession, or she can respect the ethical codes of conduct of her vocation, and charge the market fee, overlooking that the patient belongs to an affluent family. The seventh step to consider here is to weigh and assess the consequence of each possible course of action. As far as the first course of action is concerned, it is being observed that the patients family can accuse Susan of having overcharged the medical fee, and that is likely to ruin the reputation of the doctor, and can also mar the public attitude towards the ethical integrity of the doctors. Besides, the first alternative has a high probability of landing him amidst legal troubles as well (Chattopadhyay, 2015). On the other hand, if the second alternative is to be chosen, that is if Susan is prevented from choosing the option of overcharging her patient, the patients family would not accuse her or her family of anything wrong, and she would not have to encounter any legal penalty for having breached the moral codes of medical ethics. She would be able to remain true to her professional obligations as well. After considering and assessing the possible consequences of each action, it has been observed that Susan has two possible alternatives to act on, and given the choice to choose the right one, she should always choose the second alternative. The reason behind choosing the second alternative lies in the fact that Susan would face undesirable legal issues on overcharging a patient. The Singaporean government has mandated that a doctor should only charge fair and reasonable fees from his patients, and he should not prioritize his commercial benefits over ethical responsibility towards a patient. Although there is no ethical limit, as to what fee should be charged, if the patients family accuses the doctor of overcharging, she might end up paying $10000 in the form of penalty. Besides, if Susan would be legally sued, this might have a negative impact on her career prospects as well. Considering this, she should choose not to overcharge her patient, and even if she intends to charge high considering her expertise, the amount should be moderately high (Weaver, 2016). Susan Lims action of overcharging a patient, violating her ethical obligations towards a patient cannot be justified to be ethically a right alternative at all. However, if one has to defend her action, and comprehend the reason why she chose the option, the theory of Moral Subjectivism should be chosen. According to the theory of Moral Subjectivism, an action can be regarded to be morally right or wrong in accordance with what the subject, or the perpetrator of the action considers to be right or wrong. Thus, no action, according to this theory is intrinsically right or wrong, and if the subject deems his action to be ethically right, the action is right, regardless of what the social norms claim. As far as Susan Lim is concerned, she overcharges the medical fee, that is considered to be wrong as it is violating the ethical codes of conduct a medical expert is expected to follow. Susan Lim herself was well-aware that she was not charging an exorbitant amount of money from an impover ished or financially insolvent person, but rather she was charging a hefty amount from a member of the Royal family. The patient or her family, according to Susan, were financially powerful enough to afford the medical bill, without any difficulty (Barker, 2013). Another majo reason as to why Susan might have done this, or undergone the moral dilemma is that the dctor was one of the most recognized surgeons of Singapore, and hence she deemed it perfectly right to charge high, considering her higher skills and more acknowledged expertise. Susan herself might argue as well that despite being involved in a vocation that serves the welfare of the public, she just like any other person intends to earn penny through her profession. Thus, while a private tutor might sell his service at a higher fee, or a business man might sell his cookies at a higher price, she also wanted to sell her service in lieu of a higher amount. The theory of moral subjectivism claims that the rightness of an acti on solely depends on the thoughts and opinions of the perpetrator. Consequently, if one looks at Susan, one can find that Susans argument can well justify her position and the reason of her action. According to this moral theory, it is vain to criticize and judge the actions of other people, sa not only every one acts in their own interests, but each man works in accordance with what he feels to be a right action. Susan herself thought that her medical profession was the only source of income for her, and resultantly she chose to hike her fee, considering the expertise nad recognition she has earned over the years. Although in this way, with the help of the above theory, one may easily justify the moral position of Susan Lim, it is important to have a look at the limitations of this theory as well. As far as the theory is concerned, the rightness of an action is determined I terms of what the subject deemed to be right. Hwever, the major limitation of the theory lies in the fact that to each perpetrator of an action, his own perspective is right. Very few people suffer from a sense of repentence and accept that his action was wrong. Now, if one has to consider the rightness of an action in terms of the perspective of the doer, almost every action, including the wrong ones, have to be deemed to be right. Each action as such would have to be considered to be just. The thief stealing someone elses property must be justified if one has to consider that his perspective was right, as he wanted to bring money to his home at the expense of the hard work of other people (Tan, 2016). Hence in justifying the case of Susan Lim with the help of this theory lies in the fact that Susan Lim was wrong in her choice, and yet she thought that her action was right according to her perspectives. However, it is important to use ones own judgment and discretion, and object to an action, that is considered to be morally objectionable, regardless of what the subject thinks. Conclusion: To conclude, it should be noted that overcharging a patient is not legally or ethically acceptable. It should be noted that Susan or doctors like her often face an ethical dilemma, as they want to charge high and yet understand that the same is not an ethical option. However, it is important to resolve the ethical dilemma, and Susan should remember that she should comply by the ethical obligations of her profession, or else she might face penalty or imprisonment of 3 years. Considering this, Susan is being advised to refrain from overcharging the patient. Reference List: Anderson, M., Anderson, S. L. (2014, July). GenEth: A General Ethical Dilemma Analyzer. InAAAI(pp. 253-261). Barker, K. (2013). The Island Has Its Reasons: Moral Subjectivism in Fiction. Chattopadhyay, S. (2015). Corruption in Healthcare and medicine.Indian Journal of Medical Ethics,10(3), 153-189. Christensen, J. F., Flexas, A., Calabrese, M., Gut, N. K., Gomila, A. (2014). Moral judgment reloaded: a moral dilemma validation study.Frontiers in psychology,5, 607. Doval, H. C., Tajer, C. D., Borracci, R. A., Nuez, C., Samarelli, M., Tamini, S. (2015). Survey on Ethical Conduct Thresholds in Cardiologal Medical Practice in Argentina.Developing world bioethics,15(2), 68-75. Grant-Kels, J. M., Kim, A., Graff, J. (2016). Billing and up coding: Whatsa doctor-patient to do?.International Journal of Women's Dermatology,2(4), 149-150. Heyler, S. G., Armenakis, A. A., Walker, A. G., Collier, D. Y. (2016). A qualitative study investigating the ethical decision making process: A proposed model.The Leadership Quarterly,27(5), 788-801. Jonsen, A. R., Siegler, M., Winslade, W. J. (2015).Clinical Ethics: A Practical Approach to Ethical Decisions in Clinical Medicine, 8E. McGraw Hill Professional. Lim, J., Lee, D. (2013). Re-making Singapore healthcare. InSingapore Perspectives 2012: Singapore Inclusive: Bridging Divides(pp. 61-79). Tan, S. H. (2016). The Problems with Moral Subjectivism. Weaver, C. A., Ball, M. J., Kim, G. R., Kiel, J. M. (2016). Healthcare information management systems.Cham: Springer International Publishing.