My Student Personnel Class An Director Of The...

For my student personnel class, I had the opportunity to interview a higher education administrator, Deborah Alm. She is the director of the International Center at Springfield College, a private medium-sized coeducational college in Western Massachusetts. Her office is located in one of those red brick wall buildings, lie on Alden Street in Springfield, Massachusetts. I live not far from the campus area and I drive through Alden Street quite often. I always wonder what is it like to be working in one of those buildings. This assignment gives me the privilege to be up close and personal with one of the people working there, Deborah Alm. There is something familiar about her journey in the higher education world that I can relate to. Her educational background, her transition from a faculty member to an administrator, and her role as the director of the international center at Springfield College serve as good reflections on how to start and what it is like to have a career in higher education. Deborah Alm went to the State University of New York at Potsdam for her undergraduate study, studying Language and Culture. As a part of the enrichment program, she did four of her semesters in France. Even though she studied French, she chose to teach English using the method she had acquired while she studied French. She spent a year in Japan teaching English. 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Native American Stereotype Representation - 1743 Words

Native American Stereotype Representation Stereotyping may be historical, but the emotions it arouses are eminently present today. According to Jack G. Shaheen, â€Å"Stereotypes are especially confining images. They are standardized mental picture[s] . . . representing oversimplified opinion[s] . . . that [are] staggeringly tenacious in [their] hold over rational thinking,† (303). It is obvious today that the presence of the Native American Indians is historically significant. Attitudes of those in the nineteenth century, who viewed images of American Indians, were shaped through the means of media. In this piece I will discuss how society, specifically the media has stereotyped Native Americans. Native Americans have been stereotyped in†¦show more content†¦In turn they can then use these profits to send their kids to school and be able to give their kids a higher education than they were able to get themselves. The Native Americans are standardized and characterized by media in both positive and negative ways. They have been represented to fit the model of the noble savage, or barbarian, as well as being brave and fierce warriors. The European view of Native Americans as a primitive culture was influenced by the artistic attractions that Native Americans used to make money. â€Å"As filmmakers borrowed from the visual lexicon of representation of American Indians, these mythologized images were transformed by cinema’s signifying practices.† (Griffiths, 104) They were characterized as being noble, peaceful, and affectionate people who were in love with each other and with nature (e.g. in the movie Dance with Wolves). According to S. 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Threats Independence and Possible Remedies

Question: Discuss about the Threats Independence and Possible Remedies. Answer: Introduction The company is require from the auditor to promote the business of the company in the seminar where number of investors comes and if the auditor promotes the business, the company will get more investment from the different persons coming in the seminar. The company Chief of the management CEO also states that if the auditor thinks of denying this act, there may be high chances that the company will not continue with the same auditor in next year. This situation creates the financial insecurity in the auditor minds and threats of intimidation have been created in this situation by the executives of the company. This threat shows that undue influential power has been creating on the auditor acts by management of the company which can spoil the objectivity of the auditor. The assessment of the threat can do with altitude of objectivity drop by the auditor in performance of the promotional activity (Edwin, 2015). The company is planning to give free holiday package of 14 days for the auditor and four members of the family of the auditor. The holiday package also includes the ticketing, food, accommodation expenses of the auditor and family members. The company has given this advantage to the auditor in consideration of smooth audit for the year 2015 without any extra queries from the auditor. The company wants to create the threat of Self Interest in this particular case as the auditor may feel of ignoring the certain key matters in making favor to the management of the company for giving free gift voucher to the auditor. The risk in this case can be estimated by the intensity of the self interest created in the minds of auditor for returning favor to the management of the LTH Company (Barizah, 2016). Personal Relation of Auditor The auditor Michael has personally related with the Chief Finance Controller of the LTH Company. The father of the audit team manner is the main person in the finance function of the company and wholly responsible for the preparation and presentation of the financial statements of the LTH Company. There is threat of Familiarity has been identified in this case. The auditor or the management officer can take advantage of this relationship by hiding some key financial matters in audit report or in the financial statements. The risk can be apprised by the intensity of the integrity lost by the auditor along with professional due care not followed by auditor (UK, 2013). The accounting and consultancy team member of the audit firm has been appointed as assurance team member to do the audit of the same client LTH. The member also informed that she has very good relationship with the employees of the company and she is very happy to go again in the company. The accounting and tax entries has been done by her before one month. There is threat of Self Review present in this situation where the audit has to assess her own work by doing audit of her work. The auditor may not done the detailed testing of the work done by her as she has the impression that work done was done by her is fully correct and she does not require to recheck the same. The threat can be appraised in this situation with altitude of the services done by the same person for audit and accounting and also the intensity of not following the professional due care at the time audit by audit staff (Parker, 2015). Shelter for Auditor from Recognized Threates Corporation Act, 2001 and Australian Auditing Standards suggest the shelter measures which an auditor should apply to prevent his independence while doing reporting about the company. The auditor has following protective measures to cover the threats and reduces their impact on the reporting: Protection as per Engagement Letter- The engagement letter of the auditor which contains the terms and conditions and responsibilities of the auditor and management helps the auditor to safeguard him from the threats which can spoil independence. These includes: Detailed bifurcation of scope of work in relation to the audit and non audit services helps the auditor to appoint different personnel for doing these two services. The full disclosures of the fees and terms of the engagement creating a satisfaction in the minds of the auditor about the financial security making him to do work more professionally with full professional competence and due care. Disclosure of interest in the company or relations with officers of the company in the engagement letter makes the auditor free from the liability for damages and with free mind auditor can do audit. Protection as Auditing Standards and Laws The different auditing standards and acts and statutes provides the auditor, the measures to prevent integrity and objectivity of the auditor. These includes: Peer review of the work of the auditor to be done after certain intervals to assess any deficiency is there in the audit procedures so that in future risk can be avoided The work should be done by using the professional skepticism as laid in the ethical auditing principles Complaint forums for auditor if the client is making undue influence on the auditor for not reporting certain things. Introduction of ASA 701, where the auditor has power to save himself by reporting any suspicious matter as key audit matter in his report (Livine, 2015). Risks In Business Risks has been defined as the potentiality or probability of having the happening of an uncertain event which can either lead to the massive losses or may either lead to profits. Because of the presences of this definition the risk has been defined as an integral and the inherent part of every business. It may be either manufacturing business or trading business or even the business of providing consultancy business. Therefore, every business men before undertaking any business shall consider the type of risks associated with the business. In the given situation the Company Mining Supplies limited have been purchasing from the overseas suppliers United States of America, United Kingdom and China since the formation of the company and many risks have been faced by the company since then but still have been working but from the auditor point of view following are the major business risks on which the company shall rethink and develop the corrective measures and procedures: Foreign Currency Exposure The Company has been purchasing from the overseas suppliers from United States of America, United Kingdom and China. In case of all the three suppliers the company has been facing the major risk of currency exposure. It is because of the fact that the exchange rate keep on fluctuating on the daily basis and sometimes it goes on such higher level which can even erode the profit margins of the company (Imrie, 2011). In the global financial crisis starting from the year 2009, many businesses have come down to closure of their companies only because of the fact of fluctuations in the currency exchange rate. Lack of Warranty to the Customers The Company has been selling the goods to the consumers on the premise that there will be two year warranty for any spare parts of the equipment but has not provided the warranty for the main equipment which is being sold to the customers (EY, 2016). It is because of the fact that the company itself is not receiving the same from the suppliers located at United States of America, United Kingdom and China. Due to this the company may face the situation of the severe loss of customers and reputation in the market and in case in order to retain the customers the company may provide for immediate replacement of the equipment in case any manufacturing defect comes and thus leading to losses to the company. Thus, the above two business risks shall be considered by the auditor while making or drafting the audit for the financial year ending 2015. Following two audit risks has been defined for each business risk identified: Control Risk This risk has been defined in the first part of foreign currency exposure. It will remain in the system of the company because of the fact that the foreign currency exposure cannot be minimized because of the fact that the company has been purchasing from the suppliers located at the different parts of the world. The same shall be considered by the auditor in planning the audit and shall prepare the audit accordingly. Secondly, the hedging procedures shall be checked as the part of audit of any done by the company. The account balances that have been affected by this kind of risk is foreign exchange fluctuation account, suppliers account and purchase account. (Long, 2015). Inherent Risk - This has been identified in the second part of the business risks which details with the lack of warranty for the main equipment. The company shall provide the warranty to the customers otherwise the business will get closed as the customers will lose faith in the company. It has been referred to as the inherent risk because of the fact that the said default is inherent in the nature of business and it cannot be mitigated. The account balances that may be affected by these risks are provision for warranty, Warranty cost and replacement cost and the value of closing stock as on date. (Becker, 2015) References Barizah N, (2016), Threats to Auditor Independence, available at https://www.academia.edu/260449/Threats_to_Auditor_Independence accessed on27/04/2017. Edwin M, (2015), Analysis of Threats to Auditor Independence and Available Safeguards against those threats, available at https://www.academia.edu/9406967/THREATS_TO_AUDITORS_INDEPENDENCE accessed on 26/04/2017 Livine G, (2015), Threats to Auditor Independence and Possible Remedies, available on https://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full accessed on 27/04/2017. Parker A, (2015), 6 Key Threat to Auditor Independence, available on https://www.intheblack.com/articles/2015/01/06/6-key-threats-to-auditor-independence accessed on 27/04/2017. UK Essays, (2013), Threat To Auditor Independence Accounting Essay. Available at https://www.uniassignment.com/essay-samples/accounting/threat-to-auditor-independence-accounting-essay.php?cref=1 Accessed on 26/04/2017 Becker E, (2015), Audit Risk vs. Business Risk, available at https://www.osyb.com/blog/small-business/audit-risk-vs-business-risk/ accessed on 21/05/2017 EY, (2016), Top 10 Business Risks, available at https://www.ey.com/Publication/vwLUAssets/EY-business-risks-in-mining-and-metals-2016-2017/%24FILE/EY-business-risks-in-mining-and-metals-2016-2017.pdf accessed on 21/05/2017 Imrie B, (2011), Business Risks facing the Mining Industry, available at https://www.in.kpmg.com/SecureData/ACI/Files/Top_20_Risks_the_Mining_Industry.pdf accessed at 21/05/2017