Essay on The Life of Frederick Douglass - 2310 Words

The Life of Frederick Douglass Frederick Douglass brilliantly intelligent and defiant once led a minor insurrection against his masters and escapes his venture alive. Douglass’s career as a militant, uncompromising leader of the American Negro. A fugitive slave who was taught to read by his slave mistress, and who as an ex-slave, became the most famous and articulate rebuke to the monstrous institution of slavery ever to speak or to write in America. In autumn of 1828, Frederick Douglass began his new life as a freeman in the old whaling city of New Bedford, Massachusetts. Ambition, sensitivity, and a high degree of self-consciousness created in the young slave Douglass an unquenchable thirst for freedom and he became what†¦show more content†¦Those slaveholders have ordained, and by law established, that the children of slave woman shall in all cases follow the condition their mothers. One great statesman of the south predicted the downfall of slavery by inevitable laws of population. This prophecy is ever fulfilled or not, it is nevertheless plain that or a very looking different class of people are springing up at the south, and are now held in slavery, from those originally brought to this country from Africa, and if their increase will do no other good, it will do away the face of the argument that God cursed ham, and therefore American slavery is right. If the lineal descendants of ham are alone to be scripturally enslaved, it is certain that slavery at the south must soon become unscriptural; for thousands are ushered into the world, annually, who, like myself over their existence to white fathers and those fathers mot frequently their own masters. Going to live as Baltimore laid the foundation and opened the gateway, to all my subsequent prosperity. The entertainment of a deep conviction that slavery would not always be able to hold me with its foul embrace. Mrs. Auld very kindly commenced to teach me the A, B, C. After I had learned this she assisted me in learning to spell words of three or four letters. Point of progress Mr. Auld forbade Mrs. Auld to instruct me further it wasShow MoreRelatedTrickery in Narrative of the Life of Frederick Douglass by Frederick Douglass1880 Words   |  8 Pagesand thus they do not survive. In Narrative of the Life of Frederick Douglass by Frederick Douglass, Douglass harnesses the ability to conform to the world of trickery and conveys his journey to freedom. Through his appeal to pathos, use of dramatic asides, and application of anecdotes, Douglass expresses the necessity of slaves to play the game of trickery to survive in the world of tricksters. Effectively establishing an appeal to pathos, Douglass emphasize his raw emotions to the reader, allowingRead MoreNarrative Of The Life Of Frederick Douglass1257 Words   |  6 PagesBook Review By Mary Elizabeth Ralls Narrative of the life of Frederick Douglass: An autobiography written by Frederick Douglass Millennium publication, 1945edition 75 pages Frederick Douglass whose real name was Frederick Augustus Washington Bailey approximately birthdate is in1818, the month or day is not known, he died in 1895. He is one of the most famous advocates and the greatest leaders of anti-slavery in the past 200 or so years.Read MoreFrederick Douglass And His Life1494 Words   |  6 PagesFrederick Douglass believed that all people were born equal, but he also believed that humans were not just automatically born free. He deduced that man has the innate instinctive ability to mold themselves into whoever they wanted to become. So, naturally self-improvement and education were two crucial aspects of Frederick’s life. To Douglass the most horrific thing about slavery was the fact that slaves were totally and completely precluded from and form of education, which prevented them fromRead MoreThe Life And Accomplishments Of Frederick Douglass1201 Words   |  5 Pagesfail to mention the life and accomplishments of Frederick Douglass. T he actions taken by Frederick Douglas and others that pave the way were perceived as huge achievements then and now. Negros, as they were called in the 17th and 18th century where considered nothing more than slaves. Being a slave did not grant human rights to anything at any time or any place. But Frederick Douglass had different plans other than only being a slave. Overcoming slavery would become a life long journey with theRead MoreThe Narrative Of The Life Of Frederick Douglass Essay1293 Words   |  6 Pages Bishnu Mahat Term paper Frederick Douglass In the 1800 s, subjection was a significant issue in the United States. The Narrative of the Life of Frederick Douglass reveals much about American history in the midst of the period of servitude and outlines conflicts for the cancelation of subjection. As a chronicled report, it goes on data about the slave family, work, the master slave relationship, and the treatment and living states of slaves. As an abolitionist tract, it fights against recognizableRead MoreNarrative Of The Life Of Frederick Douglass Essay1498 Words   |  6 Pagessoutherners believed that one of the most essential means of life was slavery. In the novel, Narrative of The Life of Frederick Douglass, Douglass challenges and debunks the idea of slavery being a necessary part of the white lifestyle; many pro-slavery arguments consisted of religion justifying slavery, slaves being â€Å"easily manipulated†/ignorant, and slavery keeping the southern economy from disappearing (The Proslavery Argument). Fred erick uses personal experiences and other tactics to expose theRead MoreNarrative Of Life Of Frederick Douglass1271 Words   |  6 Pagesof many famous quotes by Frederick Douglass that illustrates that no dream or hope can be achieved without any action. In his autobiography Narrative of Life of Frederick Douglass, he outlines his life as a slave and his journey towards freedom through his desire for education. In Narrative of Life of Frederick Douglass, an American Slave, the story expresses repression that slaves experienced through Douglass’s related experiences as a slave. The obstacles that Douglass conquers to achieve his educationRead MoreThe Life Of Frederick Douglass s The Narrative Of The Life Of Frederick 1306 Words   |  6 Pagesthe practice slavery as neither good nor bad, but just part of Southern life going on for hundreds of years. Frederick Douglass, a slave who had escaped to the North, after years of abuse through slavery, knew that in order to stop sl avery, he had to persuade all the people in the North to vehemently oppose it as much as he did himself. Through the â€Å"Narrative of the Life of Frederick Douglass†, which he published in 1845, Douglass focuses on the process of dehumanization he and thousands of others wentRead MoreNarrative Of The Life Of Frederick Douglass Essay1102 Words   |  5 PagesNarrative Of The Life Of Frederick Douglass Writing in the favor of black people has always remained controversial from the very beginning. Critics regard such writing as â€Å"a highly conventionalized genre† indicating that â€Å"its status as literature was long disputed but the literary merits of its most famous example such as Frederick Douglass s Narrative of the Life of Frederick Douglass†¦are widely recognized today.† (Ryan:537) Despite of such severe resistance, writers like Douglass have penned downRead MoreNarrative Of The Life Of Frederick Douglass987 Words   |  4 PagesLife of Frederick In the â€Å"narrative of the life of Frederick Douglass an American slave written by himself† Frederick reveled to audience the time he was living as a slave and the moments of brutal treats for example psychological, emotional and physical abuses. He was suffering terrible moments during his 20 years as a slave in the twentieth century. In addition, he describes in his own words the strategies he used to escape from the slave holders and to be free. This story the â€Å"Narrative of the

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Kill A Mockingbird By Harper Lee - 2669 Words

Harper Lee’s novel, â€Å"To Kill a Mockingbird,† is set in a small, southern town, Maycomb, Alabama during the Great Depression of the 1930s. The story is told through the eyes of a girl named Scout about her father, Atticus, an attorney who strives to prove the innocence of a black man named Tom Robinson, who was accused of rape and Boo Radley, an enigmatic neighbor who saves Scout and her brother Jem from being killed. Atticus does his job in proving there was no way that Tom Robinson was guilty during his trial, but despite Tom Robinson’s obvious innocence, he is convicted of rape as it is his word against a white woman’s. Believing a â€Å"black man’s word† seemed absurd as segregation was a very integrated part of life in the south. The social hierarchy must be maintained at all costs and if something in the system should testify the innocence of a black man against a white woman’s word and win then what might happen next? Along with the prejudice amongst blacks and whites, the story also showed how people could be misunderstood for who they truly are such as Boo Radley. Without ever seeing Boo, Jem and the townsfolk made wild assumptions on what Boo does or looks like. Even so, while â€Å"To Kill a Mockingbird† shows the ugliness that can come from judging others, its ultimate message is that great good can result when one defers judgement until considering things from another person’s view. Walter Cunningham, Mrs. Dubose, and Boo Radley are all examples of how looking at thingsShow MoreRelatedKill A Mockingbird By Harper Lee1049 Words   |  5 PagesTo Kill a Mockingbird: How a Story could be based on True Events in Everyday LifeDaisy GaskinsCoastal Pines Technical Collegeâ€Æ'Harper Lee was born in Monroeville, Alabama. Her father was a former newspaper editor and proprietor, who had served as a state senator and practiced as a lawyer in Monroeville. Also Finch was known as the maiden n ame of Lee’s mother. With that being said Harper Lee became a writer like her father, but she became a American writer, famous for her race relations novel â€Å"ToRead MoreTo Kill a Mockingbird by Harper Lee1000 Words   |  4 Pagesworld-wide recognition to the many faces of prejudice is an accomplishment of its own. Author Harper Lee has had the honor to accomplish just that through her novel, To Kill a Mockingbird, a moving and inspirational story about a young girl learning the difference between the good and the bad of the world. In the small town of Monroeville, Alabama, Nelle Harper Lee was born on April 28, 1926. Growing up, Harper Lee had three siblings: two sisters and an older brother. She and her siblings grew up modestlyRead MoreKill A Mockingbird By Harper Lee1290 Words   |  6 PagesHarper Lee published To Kill a Mockingbird during a rough period in American history, also known as the Civil Rights Movement. This plot dives into the social issues faced by African-Americans in the south, like Tom Robinson. Lee felt that the unfair treatment towards blacks were persistent, not coming to an end any time in the foreseeable future. This dark movement drove her to publish this novel hopeful that it would encourage the society to realize that the harsh racism must stop. Lee effectivelyRead MoreKill A Mockingbird By Harper Lee873 Words   |  4 PagesIn the book, To Kill a Mockingbird, Harper Lee illustrates that â€Å"it’s a sin to kill a mockingbird† throughout the novel by writing innocent characters that have been harmed by evil. Tom Robinson’s persecution is a symbol for the death of a mockingbird. The hunters shooting the bird would in this case be the Maycomb County folk. Lee sets the time in the story in the early 1950s, when the Great Depression was going on and there was poverty everywhere. The mindset of people back then was that blackRead MoreKill A Mockingbird By Harper Lee963 Words   |  4 Pagesgrowing up, when older characters give advice to children or siblings.Growing up is used frequently in the novel To Kill a Mockingbird by Harper Lee. Harper Lee uses the theme growing up in To Kill a Mockingbird to change characters opinion, develop characters through their world, and utilizes prejudice to reveal growing up. One major cause growing up is used in To Kill a Mockingbird is to represent a change of opinion. One part growing up was shown in is through the trial in part two of the novelRead MoreKill A Mockingbird By Harper Lee1052 Words   |  5 PagesTo Kill a Mockingbird by Harper Lee takes place in Maycomb County, Alabama in the late 30s early 40s , after the great depression when poverty and unemployment were widespread throughout the United States. Why is the preconception of racism, discrimination, and antagonism so highly related to some of the characters in this book? People often have a preconceived idea or are biased about one’s decision to live, dress, or talk. Throughout To Kill a Mockingbird, Harper Lee examines the preconceptionRead MoreHarper Lee and to Kill a Mockingbird931 Words   |  4 PagesHarper Lee and her Works Harper Lee knew first hand about the life in the south in the 1930s. She was born in Monroeville, Alabama in 1926 (Castleman 2). Harper Lee was described by one of her friends as Queen of the Tomboys (Castleman 3). Scout Finch, the main character of Lees Novel, To Kill a Mockinbird, was also a tomboy. Many aspects of To Kill a Mockingbird are autobiographical (Castleman 3). Harper Lees parents were Amasa Coleman Lee and Frances Finch Lee. She was the youngestRead MoreKill A Mockingbird By Harper Lee1695 Words   |  7 PagesIn To Kill a Mockingbird Harper Lee presents as a ‘tired old town’ where the inhabitants have ‘nowhere to go’ it is set in the 1930s when prejudices and racism were at a peak. Lee uses Maycomb town to highlight prejudices, racism, poverty and social inequality. In chapter 2 Lee presents the town of Maycomb to be poverty stricken, emphasised through the characterisation of Walter Cunningham. When it is discovered he has no lunch on the first day of school, Scout tries to explain the situation to MissRead MoreKill A Mockingbird By Harper Lee1876 Words   |  8 PagesThough Harper Lee only published two novels, her accomplishments are abundant. Throughout her career Lee claimed: the Presidential Medal of Freedom, Pulitzer Prize for Fiction, Goodreads Choice Awards Best Fiction, and Quill Award for Audio Book. Lee was also inducted into the American Academy of Arts and Letters. This honor society is a huge accomplishment and is considered the highest recognition for artistic talent and accomplishment in the United States. Along with these accomplishments, herRead MoreKill A Mockingbird, By Harper Lee1197 Words   |  5 Pagessuch as crops, houses, and land, and money was awfully limited. These conflicts construct Harper Lee’s novel, To Kill a Mocking Bird. In To Kill a Mocking Bird, Lee establishes the concurrence of good and evil, meaning whether people are naturally good or naturally evil. Lee uses symbolism, characterization, and plot to portray the instinctive of good and evil. To Kill a Mocking Bird, a novel by Harper Lee takes place during the 1930s in the Southern United States. The protagonist, Scout Finch,

Essay Bullies Born or Created - 1816 Words

Bullying is a word that is frequently heard and seen in all kinds of media; newspaper headlines, on TV, Facebook and all other forms of social media. It is common to read that a teenage girl commited suicide due to bullying. Bullying is everywhere: in schools, at home, on the internet, in the streets and even in the work place. Bullying is referred to as a specific form of injurious violence, related to short and long term emotional hurt. Bullying can take a number of different forms. The Department of Education and Early Childhood Development’s Building Respectful and Safe Schools (2010) recognize four types of bullying: physical bullying, verbal bullying, hidden bullying and cyber bullying. (National Centre Against Bullying, 2010)†¦show more content†¦Some researches show that some bullies have natural violent and restless personalities from the beginning of their infancy. Others say that bullying is a learned behaviour. This research paper discusses two general approaches debating the reasons for bullying. On one side of the debate, nature researchers believe that increased aggressive behaviour can be caused by genetic factors and hormonal disturbances in the human body. On the other side of the argument, the nurture team believes in John Locke’s the â€Å"blank-slate theory† which says that a childs perception of and reaction to the world is the outcome of his own personal experiences and observations (Pinker, 2002). Are bullies born or raised debate The argument of those who claim that bullying is made by nature is based on biological researches, studies and experiments. The other side adopting nurture focuses on social and environmental issues that cause an individual to be bully. Bullies Are Born Debate Psychiatrics and scientists, who support the approach that bullies are born, admit that some children are born with brain disorder known as the â€Å"callous-unemotional personality†. Such children become psychopaths who are usually involved in violent behaviour such bullying or fire setting without having any sense of concern about the results of such behaviour. (Deborah, 2012) Experiments made by Kiley Hamlin, psychology professor, have shown that born babies whose age range from nine to fourteen monthsShow MoreRelatedThe Time is Now: End Bullying Essay example1396 Words   |  6 PagesOne of the most horrendous hate crimes is sweeping the nation: bullying. What is a bully? As defined by Oxford Dictionaries, a bully is â€Å"a person who uses strength or influence to harm or intimidate those who are weaker† (oxforddictionaries.com). In most situations when the term â€Å"bully† is mentioned, the mental image of the grotesque creature st anding over a small child is created. This is not always the case, however. Bullying takes place daily and in more forms than physical brutality. While physicalRead MoreAnalysis Of S. E. Hintons That Was Then This Is Now1309 Words   |  6 PagesMorgan Hillenbrand October 25 Period 5 46 Year Old Coin The difference of bullying and being a bully, isn t as simple as it appears to be. S.E. Hinton’s second novel titled, That was Then this is Now is a mature disciplined novel sharing the â€Å"Voice of the Youth† according to the New York Times and other raving reviews. The story follows Bryon and his friend Mark whom are â€Å"as close as brothers.† Things change in the two characters lives, Bryon is growing up and spending a lot of time with girlsRead MoreAtrocious Aftermath of Bullying833 Words   |  3 Pagesbecause a bully free society is not attainable. Some say that reaching a bully free society is not viable because to do so you must reach a â€Å"Utopia† which is â€Å"unrealistic and unachievable† (Kalman). Unfortunately, a â€Å"Utopia† is not achievable, so we must deal with bullying with all our strength and potential to prevent it from happening. A bully-free Utopia is impossible because bullying has become â€Å"the norm† and has grown to be recognized as â€Å"socially acceptable† (Casserly). Since a bully-free UtopiaRead MoreBullying Persuasive Essay925 Words   |  4 Pagesmany different forms of bullying and many different ways people deal with it, many in which end up in devastation and even suicide. Bullies like to hurt others with words, actions or both. They’ll call you ugly simply because their definition of beauty doesn’t match your characteristics, because they weren’t brought up with love in their hearts and acceptance. They bully people to feel better about themselves, to trap their victims into believing they are less. That’s how they go day by day, ruiningRead MoreCyber Bullying : Experienced Cyber Threats Online And On Social Media1439 Words   |  6 PagesJanuary 1st, 1983, the troublesome yet incredible internet was born. In 2003, Skype was created as well as Facebook in 2004. Followed by this in 2005 was the creation of YouTube, and twitter, which is in current day the most popular social media app, was introduced in 2006. Finally, in 2010, instagram was born. Through the internet, wi-fi, and all these apps including so many more, it creates an easy way for predators to cyber bully. The number of attacks became to come to our attention harshlyRead MoreBullying: What Is It And What To Do About It. When You1348 Words   |  6 Pagesother kids. Maybe thinking it was just a tease to make fun of another student. But have you ever realized what you are saying? Saying things that could potentially harm the mind of a fragile human being? By attacking them emotionally and physically? A bully is best defined as a person who has repeated interpersonal behavior, usually between children with unequal power over another, which can lead to harming each other physically and emotionally. There are many reasons why bullying exists, a reason mayRead MoreConspiracy Theories Of The Rugrats906 Words   |  4 PagesCharacter Chuckie or Tomm y best friend in the show its said to be similar to Composer Mark Mothersbaugh. In the show there a bully known as Angelica, she based on memory of Paul s the producer of Rugrats, of his childhood bully. Each person that made a impact on there lives have such influence on them, they made characters that are based on there actions. Angelica is a bully, yet you come to understand her crazy ideas and outcomes toward the other characters in Rugrats. With these characters in RugratsRead MoreAddressing the Global Issue of Bullying1056 Words   |  5 PagesBullying). Verbal bullying includes name calling, racist remarks, and insult. No one should ever be made fun of because of their skin color or for their sexuality. The way they were born was the way God wanted them. 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Implications For Classroom Teachers Education Essay Free Essays

string(66) " the deductions of these strands are highlighted where necessary\." Learning is the â€Å" procedure that consequences in a comparatively abiding alteration in a individual or individuals † ( Alexander et al, 2009: 186 ) . Harmonizing to Winn, 1990, larning is a dynamic procedure whereby the pupils ‘ cognition and accomplishments are different when compared before to after larning. Since ‘teaching ‘ is the publicity of acquisition, our cognition of acquisition and the corresponding theories in how we learn should inform our instruction ( Muijs, 2007 ) . We will write a custom essay sample on Implications For Classroom Teachers Education Essay or any similar topic only for you Order Now Understanding how cognition is developed can let instructors to determine the methodological bringing of their capable content to fit the theoretical models underpinning how cognition is enhanced. Attending to the manner pupils learn can be used to foster effectual instruction patterns, leting instructors to better their pattern, and finally enhacne the quality of the scholars ‘ experience ( Macleod A ; Golby, 2003 ) . A figure of educational research workers, including Vytsgosy 1986, Piaget, 1976, Skinner 1974 ; Bandura 1986 amongst others, offer larning paradigms to explicate how persons learn. For the intents of this assignment the extremes of this larning theory spectrum, which are represented by the Behaviourist and Constructivist theories of acquisition, will be discussed. Inevitably, larning and learning airss a interactive relationship, reenforcing the demand for instructors to learn with an attack that reflects how pupils of course learn ( Muijs, 2007 ) , and later see the deductions of the learning theories on their schoolroom pattern. The behavioristic theory of larning Learning, harmonizing to behaviorists ( Skinner 1974 ; Bandura 1986 ) , is defined as the acquisition of new behavior. The focal point of behaviorism is the conditioning of discernible human behavior and revolves around the chief construct that a reaction is made in response to a specific stimulation ( Prittard, 2009 ) . This reaction leads to a effect. If the effect is pleasant and positive, the behavior alteration becomes strengthened via positive support. With consistent support, the behavior form becomes conditioned and is automatically activated upon stimuli presentation. Physiologically, behavioristic theories propose that acquisition is achieved through support of a peculiar nervous tract, which links the stimulations and response in the encephalon. This perennial activation and support finally strengthens the nervous tracts and connexions between the stimulation and specific responses, ensuing in a faster, smoother execution of certain responses ( Pritchard, 2009 ) . Behaviorists identify this signifier of larning as ‘conditioning ‘ , where with consistent support the behavior form becomes conditioned. Classical conditioning involves the support of a natural physiological reaction or behavior which occur of course as a response to a specific stimulation. In contrast, ‘operant conditioning ‘ involves reenforcing behavior by praising it, or detering unwanted behavior with penalty ( Prittard, 2009 ) . Constructivist advocators, including Vygotsky 1986 and Piaget ( 1970 ; 1976 ) amongst others, began to knock the behaviorist attack, as it was seen excessively teacher centred and directed, nothingness of meaningful acquisition and the instructor procedure was focused excessively much on single instead than collaborative group work. In add-on, the constructivist theoreticians challenged the behaviorist proposed separation between mental processing and cognition, which had to be bridged by the function of a instructor ( Prittard, 2009 ) . The Constructivist Theory The constructivist motion was formed on Piaget ‘s ( 1976 ) and Vygotsky ( 1986 ) work who viewed acquisition as the consequence of mental building, whereby scholars combined their bing cognition with new information, to build significance and formulated their apprehension ( Cholewinski, 2009 ) . The constructivist theory proposes that larning is an active, contextual procedure, a societal activity, centred on building significance and see the scholar as a responsible agent in their cognition acquisition ( Loyens 2007 ; Cholewinski 2009 ) . In constructivist acquisition, persons use world-based experiences in an attempt to do sense of what they perceive and set up their apprehension of their milieus ( Harris, 1994 ) . Since constructivism involves scholars to interact with their immediate acquisition environment, acquisition has been considered to be situation-specific and context-bound activity ( McInerney and McInerney, 2002 ) . Constructivism is an umbrella term to embrace the broad scope of constructivist positions, which can be separated into two subdivisions ; cognitive constructivism ( Piaget, 1976 ) and societal constructivism ( Vygotsky, 1986 ) . Both sub-types believe that cognition is actively constructed by persons ( Birenbaum 2003 ) , nevertheless through the usage of different mediums ; either through a series of internal, rational phases ( cognitive constructivism ) , or by societal interaction ( societal constructivism ) . The legion positions on constructivism within these two sub-types could be basically grouped around a rooted premise about larning. That is, cognition is actively constructed by the scholar ( Birenbaum 2003 ; Harris and Alexander 1998 ) . Jean piagets ‘ ( 2001 ) ‘developmental phase ‘ theory, which represents cognitive constructivism, presents four age-referenced development phases which provide a theory of gradual cognitive development up to the age of 11 old ages old. The phases refer to an expressed age scope and characterize the cognitive abilities necessary at each phase to build significance of one ‘s environment. Social constructivism emphasises the function of linguistic communication in the procedure of rational development. Vygotsky considered duologue, normally with a more knowing other, as a vehicle by which constructs are considered, shared and developed. The duologue, which is based on scholars ‘ pre bing and current cognition ( scheme ) , is so exploited to develop and build new thoughts and understanding. Vygotsky advocates that the procedure of larning involves traveling into and across a zone of proximal development, which is aided by the intercession of another through support. The zone of proximal development is a theoretical infinite of understanding which is merely above the degree of an person ‘s current apprehension. The procedure of giving support to scholars at the appropriate clip and degree of edification to run into the single demands is termed scaffolding. Scaffolding can let the motion from one zone to another and aids in the passing through the zone of pro ximal development. From reexamining the literature, educational research workers which employ these constructivist rules select facets from both strands of this larning theory ( Biggs, 1979 ) , and use constructivist theories as a generalized term. Therefore, for the intent of this assignment, the term constructivism will reflect a coaction of both societal and cognitive strands ; nevertheless specific subdivisions and the deductions of these strands are highlighted where necessary. You read "Implications For Classroom Teachers Education Essay" in category "Essay examples" Critique of larning theories and associated deductions upon schoolroom pattern A reappraisal of the literature suggests that behavioristic acquisition does non offer pupils the opportunity to develop deep significance and apprehension ( Entwistle A ; Smith, 2002 ) , but alternatively has a inclination to advance superficial acquisition of accomplishments ( Fosnot, 1996 ) . Making a ‘correct ‘ response and retrieving content does non needfully connote understanding, and accordingly the existent apprehension achieved through behavioral attacks is challenged. Marton et Al, ( 1997 ) and Entwistle and Smith ( 2002 ) conclude that the usage of rote memorization represents a learning attack to a surface degree of apprehension, whilst set uping links with current cognition, as encouraged by constructivists, reflects an attack for a deeper degree of understanding. This suggests that academic and capable cognition acquisition, based on the behavioristic theory, may non be academically supported. Furthermore, from a constructivist position, the rule of larning utilizing anterior experience is besides good in advancing a deeper and richer apprehension ( Pressley, Harris A ; Marks, 1992 ) . Demerici 2009 advises that information which is connected to a scholar ‘s anterior experiences is more likely to be retained, explicating higher keeping rates when a constructivist attack is adopted. ( Demirici and Yavuz, 2009 ) . Research suggests that larning through such constructive mediums, like treatment, engagement and pattern, are academically successful and associated with acquisition additions and cognition keeping ( Demirci A ; Yavuz, 2009 ) . Dericimi besides reported a important difference in post-test classs and keeping acquisition trials classs, with the constructivist attack being more efficient than the conventional, behavioristic attack. Cumulatively, the research suggests that constructivist attacks lead to a richer and deeper apprehension. It is hence plausible to propose that the quality and deepness of understanding associated to a constructivist learning attack is more likely to transcend that of the behaviorist attack. However, as Entwhistle and Smith ( 2002 ) identify, the association between memorization and surface attack acquisition may be weak. Kember, ( 1996 ) and Watkins and Biggs ( 1996 ) reported that memorization can be used to larn unfamiliar nomenclature, as the first phase to set uping understanding. This construct, where memorization is portion of meaningful acquisition, is defined as memorizing with apprehension ( Marton, Watkins, A ; Tang, 1997 ; Meyer, 2000 ) and has been conducted by pupils as a successful alteration tool ( Entwistle A ; Entwistle, 2001 ) . Controversially, Fox ( 2001 ) suggests that the constructivist theory may connote that retrieving is non of import, and that acquisition is entirely centred on understanding constructs. However, neither of these are true, and being able to retrieve cognition is an of import requirement of larning. In add-on, Biggs, ( 1998 ) and Jin and Cortazzi, ( 1998 ) have reported that constructivist learning attacks do n’t systematically vouch learning effectiveness. Alternatively, traditional, more behavioristic attacks to larning in big categories has proven to be successful internationally, such as in China. Fox, 2001, argues that constructivism neglects the function of memorization and mechanical acquisition techniques Arguably, due to the variable nature of intending which is uncontrollably constructed by pupils, in some instances, rote larning and memorization may be more utile when learning factual constructs and where lucidity in apprehension is required. Rote acquisition may be used to assist pupils get by better with some facets of work that they find hard. In add-on, Smith ( 2001, 2002 ) affirms that rote acquisition can lend to understanding. However, instructors must see that rote acquisition is non an attack to develop understanding and hence where possible, should be followed by efforts to promote and advance apprehension. For illustration instructors could see prosecuting with the topic content and arousing treatment of the content in an attempt to promote more meaningful apprehension. Group work may play a really of import function in reenforcing capable cognition and worki ng together and join forcesing with equals could be a utile instruction and larning tool. Ultimately, it appears that behavioristic acquisition attacks can be good for peculiar undertakings such as set uping schoolroom behavior ( Prittard, 2009 ) . For illustration, Muijs A ; Reynolds ( 2003 ) study that standard school and schoolroom modus operandis and outlooks for behavior can be successfully learnt through behavioristic attacks. Therefore, instructors need to see whether the acquisition is academic or behavioral before learning the category. In the instance of behavior direction, a scheme to hush the category, such as elevation of the manus, or numbering down from three could be efficaciously used. In this instance, the stimulation, such as the instructor raising their manus or naming out the figure three, must be to the full explained to the category. In add-on, the stimulations must be to the full seeable and hearable to the pupils, which is possible with a clearly risen manus or an self-asserting voice. The response desired, such as a pupil elevation of the manus and silence, must be to the full understood by pupils. It is of import that the stimulus-response happening is repeated by the instructor and used on a regular basis. The same scheme should be employed every clip the instructor wants to hush the category, set uping consistence of stimulations and behavioral response. This perennial activation strengthens the tracts, affording for a drum sander and faster execution of the response. Students should be made cognizant of the negative and positive effects if they do non react to the stimulation as desired and the effects need to be kept consistent. Therefore, consistence of behaviour direction schemes is important and schoolroom pattern must adhere to the same strategise as the same stimulation is presented for a specific response. Behaviourism relies on support which is employed to condition the behavior, and hence is basically the tool which brings about larning. Therefore wagess and penalties for behavior must play a important function and actively administered within schoolroom pattern. Behaviourism may therefore stimulate and promote more usage of positive support which has been a good recognized effectual schoolroom pattern ( Elliott and Busse, 1991 ) . However instructors must see that honoring kids who are already extremely motivated may non be as effectual, and may really take to a loss of involvement ( Prittard, 2009 ) Rewards and congratulations have been shown to heighten motive, and serve as an effectual behavior direction tool, nevertheless, praising pupils may non come of course to instructors. Behavioristic attacks to larning look to be more favorable to certain persons, and instructors need to see the students concerned and whether this attack to larning suits their acquisition manners, demands and ability. For illustration, Prittard ( 2009 ) studies that behavioristic methods are more advantageous for those students who display dying inclinations and low motive. In contrast, those of higher academic ability perceive simplistic drill and pattern unsatisfying and dull ( Prittard 2009 ) . In add-on, some pupils demand understanding, yet adhering to behavioristic acquisition attacks does non suit this demand. In other state of affairss, the constructs of larning without understanding can fuel defeat, lead to misconceptions and bring forth a hard acquisition environment ( Prittard 2009 ) Another of import consideration is that behaviorist attacks do n’t take history of mental cognitive processing involved in larning. In contrast, constructivism accents that the scholars must develop their apprehension for themselves and constructivist research workers ‘ advocator that mental activity is the lifeblood of acquisition and the extent of what is learnt ( Jonassen A ; Rohrer-Murphy, 1999 ) . However, the constructivist theory may connote that all single differences in larning come down to the effects of each scholar ‘s history of acquisition ( Loyens, 2008 ) . Furthermore, although we do larn by geting cognition from our environments through interacting with the external universe, Fox high spots that the environment besides acts upon scholars. That is, we act and respond, and acquisition can be achieved from both experiences. However, constructivism appears to neglect to admit adaptative natural responses as reactive signifiers of acquisition ( Fox, 2001 ) and the function of endowment in cognitive development. Furthermore, Fox ( 2001 ) and Bredo, ( 2000 ) argue that constructivism discounts the function of innate, motivational and familial factors in cognition building, which have been proven to play a function in cognitive development and acquisition ( Carey A ; Spelke, 1994 ) . Teachers hence can non presume that the merchandises of larning are entirely the instructors ‘ attempt and thought ; alternatively acquisition is externally and internally influenced. Importantly, instructors need to supply activities which engage and challenge scholars. This demands a board array of work which is differentiated to the scholars ‘ intellect.. Teachers need to offer range of activities where the accustomed attempt and activity falls on the scholars ‘ duty. Differentiation is a critical deduction in the schoolroom to guarantee that all students have to use mental attempt and take an active function in their ain acquisition. Such chances would afford scholar battle and optimize the possibility of effectual enduring larning taking topographic point ( Prittard, 2009 ) . Personalisation is besides important to guarantee all scholars, despite familial and innate differences which may impact their acquisition are accounted for. If a student is set undertakin gs which do non necessitate idea or challenge, larning constructively will neglect. Piaget ‘s phase developmental theory offers counsel covering the degree of complexness that may be expected in a kid ‘s thought procedures at approximative phases in their development. Jean piagets Theory may steer a instructor ‘s distinction as to the ability of students, and the needed staging and support in order to ease the motion between zones of cognitive development. Whilst Piaget ‘s developmental phase theory influences chiefly primary school instruction patterns, given the ages this theory is related to, the grasp and consciousness that cognitive ability develops with age is of import to see when learning all ages. The exactitude of the Piaget ( 2001 ) phase of development has been criticised since in it ill-defined and assumptive to presume kids will go through through the phases at specific ages, nevertheless, as a developmental procedure ; this theory is utile in learning patterns Another deduction for instructors is the oppugning they employ within the schoolroom. To let students to build their ain cognition and apprehension, inquiries need to be higher order and exploratory Moursund ( 2003 ) , in conformity with Blooms Taxonomy ( 1956 ) , to include bid words such as ‘evaluate ‘ and synthesise ‘ . Furthermore, inquiries need to be open-ended and let students to develop their personal apprehension though replying the inquiries, instead than simple closed inquiries, where the replies are already pre-determined. Students need to be given the chance to bit by bit larn procedures and build their ain replies. Teachers can advance this utilizing inquiries which encourage pupils to bit by bit build their apprehension, such as evaluate, synthesise and analytical inquiries. Another booby trap of the constructivist theory is that it assumes pupils actively seek resources and experiences, and hence pupils understanding is dependent and anchored by their experiences and preexistent cognition. In add-on, it is assumed that scholars utilise the construed informations to actively build their cognition ( Renkl, 1999 ) . Therefore, this attack to larning relies on pupils meeting experiences and using these experiences to their preexistent cognition to develop their apprehension. However, such experiences and world-based interactions may non be executable or available to pupils due to their lifestyle fortunes. Consequently, instructors need to be cognizant that understanding and significance is limited to the single experiences of the pupils. In conformity with this premise, the constructivist theory can explicate why students ‘ constructs and intending do vary between each other ( Taber, 2000 ) . In add-on, if the building of cognition is the activity of the scholar, so the scholar can merely understand what they have constructed ( Duffy A ; Cunningham ) . Therefore, constructivism may be seen as subjective and comparative ( Duffy and Cunningham, 1996 ) . This may take to taging standards disagreements, confusion and incompatibility, and pupil misconceptions, which do non fit world. In add-on, Duffy and Cunningham propose that if the buildings and significances are different amongst pupils, the small shared apprehension may dispute the easiness of communicating between scholars and the category. This may endanger the effectivity of category treatments and societal interactions as a tool to heighten acquisition. Similarly, as building is activity on portion of the scholar ( Bruner 1966, 1971 ) , what is constructed can non be controlled by the instructor. Alternatively the scholar has autonomy and self-regulates what apprehension is established. Therefore the pupils constructed understanding may non parallel with other pupils, with world or with the instructors building and apprehension, ensuing in multiple apprehensions ( Choleweskni, 2009 ) . Consequently, instructors must non presume that the building and apprehension of a construct is cosmopolitan between all pupils. Alternatively instructors must actively entree and see the alternate perceptual experiences and apprehension of the scholars, therefore why a transmittal learning attack is bootless. On the other manus, instructors come into the schoolroom with their ain building and constructs of capable content, and harmonizing to Patrick ( 1988 ) , are non ‘neutral ‘ . Therefore, a instructor ‘s apprehension can color the pupils understanding, and together, Patrick ( 1998 ) and Marton and Booth ( 1997 ) suggested that some instructors ‘moulded ‘ the pupils ‘ building of a construct to aline with their construct reading. Einsworth and Collins ( 2002 ) conclude that the signifier of understanding impressed onto pupils is mostly dependent on the instructor ‘s personal reading of the topic content. Therefore, although the constructivist theory assumes that the building of apprehension is the merchandise of the scholar ‘s reading entirely, the constructivist theory does non account for the interplay between instructors ‘ and scholars ‘ comprehension. To suit these pre-requisites of acquisition, the person ‘s cognition needs to be continually assessed. As a regular schoolroom pattern, formative appraisal could be used as a regular attack to measure bing and new apprehension, before traveling to the following lesson. Formative appraisal is a regular, informal manner of appraisal, leting instructors to supervise pupils ‘ advancement, gain an grasp of what has been learnt and accommodate their instruction patterns to optimize farther acquisition ( Black and Wiliam, 1998 ) . Consequently, given that acquisition is an active and germinating procedures, formative appraisal can be used by instructors to measure, proctor, challenge ill-defined positions and adapt schoolroom patterns to suit the constructivist rules of larning. Therefore, it is sensible to believe that constructivist attacks to larning favor the usage of formative appraisal and may motivate its usage in the schoolrooms, which Atkin et Al, ( 2001 ) studies as be ing really valuable. Since formative appraisal entirely is associated with acquisition additions, ( Black and Wiliam 1998 ) , larning is positively influenced indirectly via following learning schemes which are aligned to larning constructively. Formative appraisal may be undertaken through inquiring, instructor and pupil treatment, equal and self appraisal and interaction with equals. Formative appraisal will besides place students ‘ single acquisition demands, back uping instructors conduct in distinction to guarantee students are traveling frontward, across their ZPD and optimize acquisition additions. However, with behaviorism, the chances for feedback are confined to merely whether the response desired is right or non. There is small range for acquisition, or how to better in order to run into the desired response. Therefore, under behaviorist attacks, feedback can non be used for larning intents, therefore chances for appraisal for acquisition, which have shown to heighten acquisition, may non be fruitful. Consequently, limited feedback combined with the nonsubjective results of behaviorist attacks mean that single pupil demands are non needfully portion of the expression when sing learning schemes and capable content. The demand to see single demands is undeniable, hence such restraints of feedback extent presents a battalion of jobs to the instruction and acquisition of pupils. Importantly, to assist progressive acquisition and avoid developing misconceptions, instructors need to supply a clear focal point and ends, with expressed larning aims ( Clarke, 2001 ) , which are rooted within students ‘ bing cognition. The clear aims allow pupils to build their thoughts utilizing current cognition and understand the overarching way and patterned advance of their acquisition. Triping anterior cognition is of import to arouse pre-knowledge, leting instructors to decode the pupils ‘ current degrees of apprehension. Teachers need to foreground the links between pupils ‘ bing cognition and the new capable cognition, to assist the scholar signifier Bridgess and ease their mental building and cognitive procedures ( REF ) . By organizing these links, pupils can trip and remember their preexistent cognition, and utilize this foundation to construct and incorporate new constructs. Teachers should promote pupils to associate new cognition to current cognition and external experiences, leting the new capable content to go embedded within the bing cognition constructions, lending to or amending to the pupils schema. Since larning constructively is based on the add-on of new content to current cognition, the scholar must hold sufficient degrees of understanding before new content can be used to build more complex significance and advancement. Teachers and pedagogues need to recognize and appreciate that new content can non be built up until the foundations, such as current cognition, is secured. Therefore constructive teaching methods include regular formative appraisal to guarantee pupils understanding. When building new constructs and developing understanding, reexamining and reflecting on what has already been learnt besides helps to set up and unafraid pupils ‘ old cognition. In add-on, by inquiring what pupils understand before shiping on a new construct would assist pupils organize links between new and old cognition ( Fulton ) . This reviewing could be done as a starting motor, but besides plays a function at the terminal of the lesson, organizing a plenary. Teachers should see, incorporate and program for good managed plenary to consolidate cognition. Time to reflect upon what has been undertaken, the procedures and the content gives the chance for internalization and for a deeper degree of understanding to be developed. Similarly, larning is most effectual when scholars become engaged, which means that instructors need to follow an active attack to acquisition and affect prosecuting undertakings to advance acquisition in the schoolroom. Learning utilizing reliable undertakings, which allow students to associate to their ain experience inside and outside the schoolroom ( Selinger, 2001 ) increases the chance of battle with the undertaking and supports findings that larning in a familiar context is most effectual. Authentic undertakings are likely to keep the attending and involvement of kids, and lead to a deeper degree of battle than with non-authentic or less reliable undertakings ( Fulton ) . Favorably, the constructivist rules match those basicss associated with effectual contextual acquisition. Evidence suggests that larning occurs in ‘real-life ‘ contexts and acquisition is really linked to a context, as deduced by Macleod and Goldby 2003. Children working with new thoughts in a familiar content are more likely to prosecute with the thoughts, than if the same thoughts were present in an foreigner context. Therefore instructors should endeavor to include more reliable undertakings and put acquisition constructs which are aligned with pupils ‘ familiar contexts. If a acquisition activity falls beyond the cultural apprehension of the acquisition, so larning is likely to be less successful than if it had been situated in a more familiar scene. .Meaningful contexts for larning are really of import ; nevertheless, what is meaningful for a instructor is non needfully meaningful for the pupil. The association between the construct of larning being situated and the demand for reliable acquisition undertakings is grounds ( McFarlane, 1997 ) . However, the recommended attack to state of affairs larning in meaningful contexts ( e.g. Lave A ; Wenger, 1991 ) has been argued against. Walkerdine, 1988, for illustration argued that if school acquisition became located entirely within the lived universe of day-to-day experiences, the chances for abstract logical thinking and brooding activity, which are all components of constructivism, would go limited and sacrificed, whilst restricting pupils to their local environment. An active acquisition attack can be achieved by promoting pupils to research constructs and thoughts, and to follow their inherent aptitudes ( Wray and Lewis, 1997 ) . Given that geographic expedition can advance consecutive development of thoughts, it is likely to help in the building of new cognition ; the roots to constructivism. Classroom pattern could be based on a discovery-based attack ( Huitt, 2004 ) ; , where pupils can happen replies out for themselves, reply their ain inquiries through experimenting with new thoughts and discourse their beliefs and believing forms with their equals. Importantly, prosecuting with each other reflects societal interactions, which can be a vehicle to develop understanding utilizing societal interaction. Unlike behaviorist attacks where the instructor is the primary resources of cognition and is influenced by their involvements and position ; knowledge building offers the chance of larning to go dynamic and varied ( Sudizna, 1997 ) . The usage of resources promotes more synergistic acquisition and involvement, which are both shown to positively act upon acquisition. Supported by Winn ( 1990 ) , pupil cognition is dynamic and alterations, that is knowledge and accomplishments are different before larning to after direction and Behaviourist attacks have been criticised for non turn toing this dynamic nature of larning. In add-on, behaviorism theory does non appreciate that pupils come into schoolrooms with anterior cognition. Conversely, the constructivist theory acknowledges that pre-existing cognition is needed of larning and that pupils enter schoolrooms with pre-conceptions, cognition and beliefs which they deploy in building new apprehension. ( Jones, Carter, A ; Rua, 1999 ) As already discussed, scaffolding is important for the scholar to go through through their zone of proximal development, and can be undertaken by the instructor. Scaffolding can be practiced in the schoolroom in many ways, and instructors need to appreciate that this is cardinal to the educational patterned advance of pupils and how this may be achieved. Support stuffs need to be widely available, such as a authorship frame to back up a peculiar manner of prose, or a list of words to assist in the procedure of finishing an exercising, designed to help understanding The proviso of practical setup, particularly in scientific discipline, may assist to explicate the solution to a job and is an piquant attack. Students can grounds world and attach a sense of position and world to their acquisition. Given the explorative nature of constructivism, schoolroom pattern demands to be supportive and bring forth an environment where the pupil feels safe to inquire for aid and comfy in nearing the instructor. The instructor must be cognizant of the different supportive demands of the category, and meet these through distinction and leting clip for category treatment, misconceptions and any deficiency of understanding. To assist the instructor identify those who need more support than others, formative appraisal can be incorporated to foreground the pupils ‘ single demands that need to be addressed. Ultimately, this will let undertakings to be designed and geared towards the person ‘s learning ability. Unlike, behaviorism theories, constructivist theory appreciates the of import function societal interaction dramas and recognises the importance of societal interaction in acquisition ( Phillips, 1995 ) . Leting for societal interaction chances, such as collaborative group work and utilizing linguistic communication to build thoughts in groups are encouraged and harmonizing to Jones and Brader-anjerie, ( 2002 ) is regular pattern in schoolrooms. Dialogue is proposed to represent a important constituent of the constructivism paradigm ( Greeno et al. 1996 ; Steffe and Gale 1995 ; Loyens, 2008 ) . Discussion and concerted work is cardinal and can be used through augmenting, debating, discoursing constructs, teacher oppugning and students ‘ presenting. Teachers should promote pupils to work collaboratively, in braces or little groups, and let them to assist each other and build their ain significance in their ain words of a construct. A saber saw learning attack could be successfully adopted where ‘expert ‘ pupils facilitate the apprehension of other pupils who may be fighting themselves ( Moudens, 2003 ) . Dialogue with others allows extra and alternate positions to be taken into history when developing personal decisions. Different cognition, points of position and apprehension can be given and considered before traveling on. Teachers should listen to pupils, and utilize their words for explicating constructs and pull on other sentiments of category members. Becoming a constructivist instructor may show a ambitious transmutation. Principally, behavioristic instruction methods appear to be organised and nonsubjective, whilst constructivists learning attacks may look to be unstructured and subjective. Eggen and Kauchek ( 1994 ) reinforced that despite it may look constructivist learning demands less from the instructors due to the discursive and steering function they fulfil, as opposed to a talking ‘dispenser ‘ , the instructor ‘s function really becomes even more important in student-centred acquisition. Teachers need to pass on content in a constructive attack and promote geographic expedition and battle within students, but besides anticipate and manage a wide arrange of pupil responses, misinterpretations and troubles with new capable cognition. However, paradoxically harmonizing to Brooks and Brooks, ( 1993 ) developing instructors to deploy this constructivist attack in the schoolroom is seemingly light, and most p reparation prepares instructors to present capable content in the diehard, behavioral mode. Therefore instructors need to appreciate the troubles they may confront in defying the more natural and erudite conventional attacks to instruction, and promote a more student-directed and discovery bringing manner within the schoolroom. In add-on, the greater experiences they can derive in constructive acquisition environments, and the opportunity to witness the benefits of using constructive schemes, may advance and ease the passages to more constructive schoolroom pattern. Decision Constructivism appears to be the most favoured ( Mayer, 1992 ; Sudzina, 1997 ) and trusty history of modern acquisition ( Fosnot, 1996 ; Woolfolk, 1995 ) . Despite Brook and Brooks ( 1993 ) studies, from reexamining the literature, it appears there is a outstanding thrust for the displacement from the instructor as a lector to a facilaitor. That is, learning is promoted to go more student-led and enquiry-based. Teaching is supported to be far more synergistic, with capable content being more incorporate with world-life experiences and affect pupil collaborative work, explorative and problem-solving undertakings. Furthermore, support for this comes from Ofsted which appears to propose instruction in schools is†¦ †¦ †¦ †¦ . However, as discussed, constructivism larning theory does hold its defects and it is of import to admit these unfavorable judgments ( Fox, 2001 ; Phillips, 1995 ) . However, Mathews and Lui ( 2005 ) high spot, it is of import to appreciate that uniting the overplus of constructivist discrepancies is questionable, and hence generalizations may keep less significance. Renkl and Atkinson 2007 proposes that constructivism and behaviorism are n’t necessary self-contradictory theories argues. Renkl ‘s research amongst others ( Baeten et al. 2008 ; Berthold et Al. 2007 ) have offered grounds which demonstrates that meaningful acquisition in ‘traditional ‘ acquisition environments is besides a constructive act. Fardanesh ( 2002 ) suggests that there is a preferment in using different acquisition and learning attacks with different students. That is, where behavioral attacks can be used for the simple, lower ability scholars, constructivist attacks are most good for progress scholars and experts. In add-on, some schoolroom pattern may underpin a mix of both larning theories, for illustration, mutual instruction ( e.g. , Palinscar A ; Brown, 1984 ) is frequently cited as a constructivist learning scheme, yet it is really much instructor led, which adopts a more behavioristic attack. Therefore, schoolroom pattern could see utilizing a scope of different learning attacks in alliance with the favorable larning theory of the pupils. Therefore, it is overriding that instructors consider the scholars ability, demands and larning demands to assist determine their bringing attack and instruction manners. These accomplishments and considerations reflect the instructors need to distinguish skillfully and personalize the acquisition content to the larning demands of the category. As a concluding idea for consideration, the constructivist theory evolved to integrate mental procedures within acquisition, yet some research workers argue that this has non been achieved. For illustration, Liu and Matthews 2005 argue that constructivism continues to stand for a separation between mental procedure and the external universe. Saint matthews and Lieu advocate that constructivists and behaviorists despite their conflicting theories, are really likewise rooted in a dualist doctrine of internal procedures and the external universe. 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Auditing & Assurance Services Are Required †Myassignmenthelp.Com

Question: Why Auditing Assurance Services Are Required? Answer: Introduction Auditors are required to analyse degree of assurance on the financial statement, operations of business entity and other environmental factors that affect business organization. It is the duty of auditor to identify, analyse and evaluate various types of risk that business organisation may or may not have. In this industry report, analysis of Australian retail industry has been undertaken. Retail industry of Australia covers all sort of environmental factors and there are various business firms that are operating in the same industry. Analysis of the industry is the prime requirement of initiating audit and assurance service. Level of and types of inherent risks, that industry has an impact business entities has been analysed in this report. Myer Pty Ltd is the business organisation that has been taken for the analysis in this report. Analysis of Myer Pty Ltd includes health and financial check up for the purpose of audit and assurance services has been conducted. Ratio analysis has been used for the purpose of analysing inherent risk present in Myer Pty Ltds financial and operational functions. Industry analysis Consumer goods retailing industry is the industry that has been examined and assessed. There are various factors and situation that are present in the industry and make industry complex. Retail sector in Australia has been growing at great phase and integration of e-commerce and retail business industry has resulted in rising growth graphs. Retail industry in Australia has shown great amount of growth and development in recent past years. Internet retailing is the emerging trend in the Australian retail industry or sector. It has been reported that, sales through online or internet has outperformed store based sales. On the other hand, Australian retail industry also shown low level of growth rate for its participants i.e. business organisations (Grimm Blazovich, 2016). Australian retail industry has been impacted from both macro economic factors and micro environmental factors. But technological environmental factor in terms of developments taken place in information technology has impacted retail industry or in other words supported Australian retail industry to a great level. At micro environmental level, less entry barriers and high level of competition is the key element of Australian retail industry. Company brief Myer Pty ltd is engaged in business operations of retailing of consumer goods or products. Myer Pty ltd is one of the largest departmental chains operating business in Australia and covered most of the part of Australia. Myer Pty ltd has been in the business of retailing products like clothings, footwear, accessories, cosmetics, electrical appliances, furniture, beddings, books, stationeries, etc. There is vast range of business products that Myer Pty ltd operates. Myer Pty ltd is the product of disinvestment strategy of Coles Group and later on purchased by Wesfarmers limited. But after few years, Myer Pty ltd has been emerged as separate legal entity. Myer Pty ltd has been conducting business operations in many location of Australia i.e. Queensland, Tasmania, Victoria and New South Wales, and has been able to reach its customers very effectively. With the growing demand of e-commerce, Myer Pty ltd has also developed e-shopping site for their customers (Myer Pty Ltd Annual Report, 2 016). In 2011, Myer Pty ltd has launched their online website or e-commerce platform for their customers to interact and shop from there. Analysis of company Ratio analysis Ratio analysis is the technique that is used to analyse and evaluate state of financial position and financial performance of the business organisation. There are four major types of ratios categories that are used to analyse and evaluate inherent risk present in the business operations. For the purpose of ratio analysis of Myer Pty Ltd, financial statements i.e. income statement, statement of financial position, cash flow statement and statement showing change in equity has been used and analysed (Karanovic, Bogdan Baresa, 2010). Following are different type of ratios that are used in identifying inherent risk in business operations of Myer Pty Ltd: Liquidity ratio Current ratio = Current assets Current liabilities 2016 = 479,738 / 520,585 = 0.92 times 2015 = 480,804 / 481,389 = 0.999 times Quick ratio = Quick asset Current liabilities Quick asset = Current assets (Inventories + prepaid expenses) 2016 = $ 479,738 - ($ 396,297 + $ 8,939) / $ 520,585 2016 = $ 74,502 / $ 520,585 = 0.143 times 2015 = $ 480,804 ($ 381,907 + $ 16,780) / $ 481,389 2015 = $ 82,117 / $ 481,389 = 0.171 times Particulars 2016 2015 Current ratio 0.92 times 0.99 times Quick ratio 0.143 times 0.171 times Liquidity ratio Liquidity ratio is used to analyse liquidity position and working capital management capabilities of the business organisation. Before starting of audit planning and procedure, it is very much important for the auditor to analyse liquidity of the business organisation. If liquidity position is good then is less possibility of material misstatement in financial statements of the business organisation. In case of Myer Pty Ltd, liquidity in business operations has reveal less efficiency and management or Myer Pty Ltd is available with fewer current assets to pay off current obligations. With the help of liquidity ratio, assessment of working capital management can be done and limiting factors can be identified (Oke Gopalakrishnan, 2009). For this purpose, we have used current ratio and quick ratio. Current ratio analysis is taken between current assets and current liabilities. Current ratio of Myer Pty ltd reflects weak liquidity position and less effective working capital management. In both the years, Myer Pty ltd has not able to maintain adequate level of current assets or liquidity to pay off current obligations. On the other hand, quick ratio has been used to analyse deeper working capital position. Results of quick ratio are adverse in terms of actual cash and cash equivalents available for current obligation. Therefore this shows inheres risk of liquidity that Myer Pty ltd possess or has in its working capital. Profitability ratio In order to analyse profitability of the Myer Pty ltd or in other words financial performance of Myer Pty ltd can be analysed with the help of profitability ratios. Profitability ratio is effective tool to analyse inherent risk present in the profit earning capacity of the business organisation. There are 3 major types of profitability ratio i.e. gross profit ratio, net profit ratio and asset turnover ratio. All these ratios are used to analyse profit earning ability and trend in the same. In case of Myer Pty Ltd, their net profit earning capacity is at adverse side. This has hinted towards, inherent risk of inability of generating profits and in cost / expenses management of the Myer Pty Ltd. In both the years, their net profit margin is under 3 % and this has been proved to be adverse condition for Myer Pty Ltd. In this case, there will be financial inherent risk that auditor has to manage or mitigate (Wahlen Wieland, 2011). Business organisation is required to maintain adequate level of profitability in order to attract more investors and stakeholders in the business operations. Net profit margin has been at decline side and this can be because of overstatement of expenses or cost. According to industry in which Myer Pty Ltd operates, profitability is at higher side. Therefore this can be inherent risk that shall be considered during audit planning. Gross profit margin = Gross profit Sales x 100 2016 = $ 1,274,291 / $ 2,679,015 x 100 = 47.57 % 2015 = $ 1,290,392 / $ 2,694,473 x 100 = 47.89 % Net profit margin = Net profit Sales x 100 2016 = $ 60,543 / $ 2,679,015 x 100 = 2.26 % 2015 = $ 29,826 / $ 2,694,473 x 100 = 1.11 % Asset turnover ratio = Total assets Sales x 100 2016 = $ 1,867,898 / $ 2,679,015 x 100 = 69.72 % 2015 = $ 1,886,548 / $ 2,694,473 x 100 = 70 % Particulars 2016 2015 Gross profit margin 47.57 % 47.89 % Net profit margin 2.26 % 1.11 % Asset turnover ratio 69.72 % 70 % Solvency Ratio Solvency in the business organisation is the state of maintaining and having control over business organisation. Solvency ratios are used for the purpose of risk assessment of the Myer Pty Ltd therefore these ratios are important to be considered here. In case of Myer Pty Ltd, debt / equity ratio suggest level or propos ate of debt and equity used in the supporting business operations of the Myer Pty Ltd. Debt / equity ratio identifies inherent risk in capital structure of the business organization. Debt to equity ratio reflects that in 2016, Myer Pty Ltd has under-utilised its debt capabilities and in 2015 Myer Pty Ltd has over-utilised its debt capacity. This denotes significant inherent risk in Myer Pty Ltds capital structure (Wahlen Wieland, 2011). Financial leverage has been used for the purpose of analysing risk in using long term liabilities or debt as compared to equity i.e. internal fund. In order to analyse inherent risk involve in business operations of Myer Pty Ltd and f or the assessment of risk in repayment, interest coverage ratio has been used. Interest coverage ratio shows fluctuation of in 2015 and 2016 years and therefore there is possibility of financial risk. Debt / equity ratio = Total Debt Total equity 2016 = $ 760,133/ $ 1,107,765 = 0.686 times 2015 = $ 1,023,532 / $ 863,016 = 1.22 times Financial leverage = Long terms liabilities Total equity 2016 = $ 239,548 / $ 1,107,765 = 0.089 times 2015 = $ 542,143 / $ 863,016 = 0.628 times Interest coverage ratio = Interest expenses Earnings before interest and taxes 2016 = $ 95,236 / $ 15,447 = 6.17 times 2015 = $ 71,769 / $ 23,488= 3.06 times Particulars 2016 2015 Debt / equity ratio 0.686 times 1.22 times Financial leverage 0.089 times 0.628 times Interest coverage ratio 6.17 times 3.06 times Efficiency Ratio Efficiency ratio has been used for the purpose of analysed risk involved in activities that Myer Pty Ltd undertakes in normal course of business. Receivables turnover, inventory turnover and cash conversion cycle has been used making assessment of risk involve in business operations of Myer Pty Ltd. Efficiency ratio of Myer Pty Ltd revels that there is risk involve in operational capacity or activities of Myer Pty Ltd. Cash conversion cycle is used to analyse period of time within which cash is cycled by the business entity. In other words, in the year 2016 their cash conversion cycle has been increased and this has impacted their liquidity position. Working capital management risk has been evolved in this case and hence leads to higher inherent audit risk. Receivables period is the reflection of the higher inherent risk as it is at higher side. Receivables turnover = Credit sales during the month accounts receivables 2016 = $ 2,679,015 / $ 30,490 = 180.90 days 2015 = $ 2,694,473 / $ 14,894 = 180.90 days Inventory turnover = Cost of goods sold Inventory 2016 = $ 1,527,552 396,297 = 3.85 days 2015 = $ 1,495,382 / 381,907 = 3.92 days Cash conversion cycle = Days sales outstanding + Inventory days Payable period 2016 = Days sales outstanding (2.79 days) + Inventory days (92.97 days) Payable period (45.43 days) = 50.34 days 2015 = Days sales outstanding (2 days) + Inventory days (92.59 days) Payable period (48.23 days) = 46.36 days Particulars 2016 2015 Receivables turnover 87.86 days 180.90 days Inventory turnover 3.85 days 3.92 days Cash conversion cycle 50.34 days 46.36 days DuPont analysis Return on equity = Net profit margin x Total asset turnover x Financial leverage 2016 = Net profit margin (2.26 %) x Total asset turnover (69.72 %) x Financial leverage (2.18) 2016 = 0.0226 x 0.6972 x 2.18 = 3.44 % 2015 = Net profit margin (1.11 %) x Total asset turnover (70 %) x Financial leverage (1.69) 2015 = 0.0111 x 0.70 x 1.69 = 1.31 % In order to observe earning for shareholders, return on equity is used to analyse the same. Equity shareholders are concerned about return on equity share capital or on their investments. DuPont analysis examines return on equity on extended basis. DuPont analysis is used to analyse return on equity that business organisation has earned and provided basis of decision making to the investors. DuPont analysis undertakes financial leverage, net profit ratio and total asset turnover ratio into account in calculation and decision-making process. In present case of Myer Pty ltd, DuPont analysis has shown average return for equity shareholders. Vertical and horizontal analysis of financial statements Statement showing vertical analyses of income statement of Myer Pty Ltd for the year ended 2015 and 2016: Particulars 2016 2015 change (amount) change % Sales Revenue $ 2,640,154 $ 2,654,351 $ -14,197 -0.53% Operating revenue $ 161,689 $ 131,423 $ -30,266 -23.03% Cost of goods sold (COGS) $ -1,527,552 $ -1,495,382 $ 32,170 -2.15% Operating or Gross Profit $ 1,274,291 $ 1,290,392 $ 16,101 1.25% Income (Other) $ 71 $ 108 $ 37 34.26% Selling-expenses $ -842,217 $ -828,906 $ 13,311 -1.61% Administration-expenses $ -318,039 $ -328,138 $ -10,099 3.08% Equity accounted associate $ -620 $ 0 $ 620 620.00% Strategic review expenses $ -18,250 $ -61,687 $ -43,437 70.42% EBIT (Earnings before Interest and Tax) $ 95,236 $ 71,769 $ -23,467 -32.70% Finance revenue $ 906 $ 753 $ -153 -20.32% Finance costs $ -15,447 $ -23,488 $ -8,041 34.23% Net finance costs $ -23,488 $ -22,735 $ 753 -3.31% Profit before income tax $ 80,695 $ 49,034 $ -31,661 -64.57% Income tax expense $ -20,152 $ -19,208 $ 944 -4.91% Profit for the period $ 60,543 $ 29,826 $ -30,717 -102.99% (Bisogno, Santis Tommasetti, 2015) Vertical and horizontal analysis of statement of financial performance: Particulars 2016 Percent 2015 Percent Change (amount) Change in % ASSETS Current assets Cash and cash equivalents $ 45,207 2.42 % $ 53,323 2.83 % $ -8,116 -15.22 % Trade receivables and prepayments $ 37,883 2.03 % $ 30,363 1.61 % $ 7,520 24.77 % Inventories $ 396,297 21.22 % $ 381,907 20.24 % $ 14,390 3.77 % Derivative instruments $ 351 0.09 % $ 15,211 0.81 % $ -14,860 -97.69 % Total current assets $ 479,738 25.68 % $ 480,804 25.49 % $ -1,066 -0.22 % Non-current assets Property, plant and equipment $ 445,379 23.84 % $ 469,006 24.86 % $ -23,627 -5.04 % Intangible assets $ 904,171 48.41 % $ 916,108 48.56 % $ -11,937 -1.30 % Deferred tax assets $ 27,056 1.45 % $ 18,016 0.95 % $ 9,040 50.18 % Derivative financial instruments $ 80 0.004 % $ 0 $ 80 80 % Investment in associate $ 9,203 0.49 % $ 0 $ 9,203 9230 % Other non-current assets $ 2,271 0.12 % $ 2,614 0.14 % $ -343 -13.12 % Total non-current assets $ 1,388,160 74.32 % $ 1,405,744 74.51 % $ -17,584 -1.25 % Total assets $ 1,867,898 100 % $ 1,886,548 100 % $ -18,650 -0.99 % LIABILITIES Current liabilities Trade and other payables $ 400,590 52.70 % $ 387,182 37.83 % $ 13,408 3.46 % Provisions $ 94,228 12.40 % $ 85,728 8.38 % $ 8,500 9.92 % Deferred income $ 10,812 1.42 % $ 6,997 0.68 % $ 3,815 54.52 % Current tax liabilities $ 7,033 0.93 % $ 512 0.05 % $ 6,521 1273.63 % Derivative financial instruments $ 7,127 0.94 % $ 99 0.01 % $ 7,028 7098.99 % Other liabilities $ 795 0.10 % $ 871 0.09 % $ -76 -8.73 % Total current liabilities $ 520,585 68.49 % $ 481,389 47.03 % $ 39,196 8.14 % Non-current liabilities Borrowings $ 147,273 19.37 % $ 441,179 43.10 % $ -293,906 -66.62 % Provisions $ 19,754 2.60 % $ 21,198 2.07 % $ -1,444 -6.81 % Deferred income $ 69,702 9.17 % $ 75,112 7.34 % $ -5,410 -7.20 % Derivative financial instruments $ 2,819 0.37 % $ 4,654 0.45 % $ -1,835 -39.43 % Total non-current liabilities $ 239,548 31.51 % $ 542,143 52.97 % $ -302,595 -55.81 % Total liabilities $ 760,133 100 % $ 1,023,532 100 % $ -263,399 -25.73 % Net assets $ 1,107,765 $ 863,016 $ 244,749 28.36 % EQUITY 0 Contributed equity $ 739,338 66.74 % $ 524,755 60.80 % $ 214,583 40.89 % Retained earnings $ 379,483 34.26 % $ 335,366 38.86 % $ 44,117 13.15 % Reserves $ -11,056 -1.00 % $ 2,895 0.34 % $ -13,951 -481.90 % Total equity $ 1,107,765 100 % $ 863,016 100 % $ 244,749 28.36 % (Aggarwal Gupta, 2016) Statement showing changes take place in cash flow position of Myer Pt ltd: Particulars 2016 2015 change (amount) Cash flows from operating activities Receipts from customers $ 3,101,149 $ 3,096,099 $ 5,050 Payments to suppliers and employees $ -2,915,467 $ -2,946,252 $ 30,785 Interest paid $ -15,894 $ -22,601 $ 6,707 Tax paid $ -20,369 $ -30,439 $ 10,070 Net cash inflow from operating activities $ 149,490 $ 96,915 $ 52,575 Cash flows from investing activities Payments for property, plant and equipment $ -40,479 $ -63,099 $ 22,620 Payments for intangible assets $ -11,891 $ -17,276 $ 5,385 Net cash outflow from investing activities $ -58,251 $ -62,350 $ 4,099 Cash flows from financing activities Repayment of borrowings net of transaction costs $ -295,000 $ 17,927 $ -312,927 Proceeds from the issue of shares, net of transaction costs $ 212,011 $ 23 $ 211,988 Dividends paid to equity holders of the parent $ -16,426 $ -73,211 $ 56,785 Net cash outflow from financing activities $ -99,355 $ -54,806 $ -44,549 Cash and cash equivalents at end of period $ 45,207 $ 53,323 $ -8,116 (Deo, 2016) Inherent risk identified From the analysis of financial statements of Myer Pty ltd inherent risk has been identified in this section. Following are some inherent risk of Myer Pty ltd: Business risk (operational risk): One of the major risks of Myer Pty ltd which prevails in the business operations of Myer Pty ltd can be termed as business risk. It can be observed from the analysis of statements of cash flows of 2015 and 2016 that management of Myer Pty ltd are not able to generate higher cash flows from operating activities or from business operations (Chaffai Dietsch, 2015). Since Myer Pty ltd is operating their business operations in retail industry and to be more specific in consumer goods sector, therefore business operation management plays important role. As liquidity ratio also suggest, inefficient working capital management of Myer Pty ltd can lead to operational failure (Daniel, 2014). Financial risk (profitability): Second important factor that lea towards inherent risk in the business operations of Myer Pty ltd is of financial risk that Myer Pty ltd has been facing. From the ratio analysis and trend analysis undertaken for the period of last two financial years, this has been proved that Myer Pty ltd has low level of profitability. As compared to industry standards and profitability of competitors, Myer Pty ltd has been facing serious issue of low profitability (El-Dalabeeh, 2013). Deeper analysis of profitability and cost structure of the Myer Pty ltd is required to be undertaken during the audit procedure. In case of Myer Pty ltd, inherent risk is mainly associated with cost structure and expenses administration therefore these two aspects shall be checked thoroughly. Rapid change in inventory: As Myer Pty ltd has been operating their business operations consumer goods retail industry therefore inventory level is ever changing. From the analysis of financial statement or financial position of Myer Pty ltd, it has been analysed that Myer Pty ltd has invested significant amount in inventory (Gomaa Shaw, 2011). Inventories are major current asset of Myer Pty ltd; therefore this requires systematic analysis during audit. Significant investment in rapid changing inventory or obsolete inventory has posed significant inherent risk. Conclusion From the research conducted on Myer Pty Ltd, it can be conclude that Myer Pty Ltd has been operating business in retail industry. From the analysis of financial statements of Myer Pty Ltd, it has been observed that management is not able to manage business operations effectively. Ratio analysis has been used in the process of analysing performance of Myer Pty Ltd in different sections of business. Profitability level has been at adverse side which is supported by profitability ratios (gross and net profit ratios). On the other hand, solvency management in capital structure has also possessed inherent risk. As capital structure of Myer Pty Ltd has not reflected optimum level or many issues related to debt management needs to be undertaken during the audit procedure. After analysis of financial statement of past two years i.e. 2015 and 2016, some possible inherent risk that shall be considered during audit procedure has been identified. Business risk, profitability risk and inventory m anagement risk are some inherent risk factor that shall be undertaken or considered at the time of audit. References Aggarwal, N., Gupta, M. (2016). Returns from Financial Statement Analysis Among Low Book-to-Market Stocks: Evidence from India. IUP Journal of Applied Finance, 22(2), 47-61. Bisogno, M., Santis, S., Tommasetti, A. (2015). Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASBs Exposure Draft No. 49. International Journal of Public Administration, 38(4), 311-324. Chaffai, Dietsch. (2015). Modelling and measuring business risk and the resiliency of retail banks. Journal of Financial Stability, 16, 173-182. Daniel Botez. (2014). Risk-Assessment Procedures and Establishing the Size of Samples for Auditing Financial Statements. Studies and Scientific Researches: Economics Edition, 0(20), Studies and Scientific Researches : Economics Edition, 01 December 2014, Vol.0(20). Deo, P. (2016). Evaluating a cash flow statement. International Journal of Business, Accounting and Finance (IJBAF), 10(1), 22. El-Dalabeeh, A. (2013). The Role of Financial Analysis Ratio in Evaluating Performance: (Case Study: National Chlorine industry). Interdisciplinary Journal of Contemporary Research in Business, 5(2), 13-28. Gomaa, Markelevich, Shaw. (2011). Introducing XBRL through a financial statement analysis project. Journal of Accounting Education, 29(2-3), 153-173. Grimm, Blazovich. (2016). Developing student competencies: An integrated approach to a financial statement analysis project. Journal of Accounting Education, 35, 69-101. Karanovic, G., Bogdan, S., Baresa, S. (2010). Financial analysis fundament for assessment the value of the company. UTMS Journal of Economics, 1(1), 73-84. Myer Pty Ltd Annual Report, 2. (2016). Myer Pty Ltd Annual Report, 2016. Myer Pty Ltd , 6-60. Oke, Gopalakrishnan. (2009). Managing disruptions in supply chains: A case study of a retail supply chain. International Journal of Production Economics, 118(1), 168-174. Wahlen, J., Wieland, M. (2011). Can financial statement analysis beat consensus analysts recommendations? Review of Accounting Studies,