Cultural Competency Essay Example | Topics and Well Written Essays - 750 words

Cultural Competency - Essay Example Consequently, the changing cultural dynamics in the schools and society as a whole do call for a new approach to coming up with a culturally sensitive learning environment where each school going student feels welcome and significant. As a result, the changing cultural dynamics do require setting up of culturally competent schools where all students feel welcome in aiding them to participate fully in the learning environment and in promoting cohesiveness among students in these schools. Cultural competency in schools has emerged as one of the best ways through which to eliminate racial and ethnic differences in health care settings (Klotz, 2006). As the country becomes a diverse nation made of various cultures, clinicians, and other healthcare providers have to meet clients with broad perspectives on health, which are usually determined by the cultural and social inclinations of individuals. As such, clinicians have to meet patients who present their symptoms differently from what is illustrated in books. Moreover, these patients could have poor English proficiency, different expectations on care and some of whom do not adhere to recommendations as provided by the health provider. In such settings, a clinician has to be well trained on the best approaches to interact and offer quality care to such patients despite the different perspectives they hold. Considering that provider-patient communication is usually hinged on patient satisfaction, the possibility to adher e to instructions and the final outcomes (Betancourt et al., 2006), it would be expected that when there exist social-cultural differences between the patient and the clinician, the health outcome could be poor. Poor coordination in the clinician-patient relationship would lead to poor healthcare delivery to the population. As such, cultural competency in health related disciplines could help in improving care

Antology Essay Example | Topics and Well Written Essays - 1500 words

Antology - Essay Example Because the African slaves lacked conventional means through which they could express their feelings about slavery and the pain that they were going through, as well as the kind of kind of suffering and torment that they were put through. There are many aspects about the slavery that remain unknown, most of which are contained in the content of these poems. One false impression about the slavery then was that Africans lost all of their ties to their homeland in Africa, and that they gave up their culture to take up the new culture of the Americans. Many of the people associated with anthology poetic work assume that editing journal is a mere and easy work as far compilation, conceiving and organization facets is concerned. As a scholar and an academia, compilation of any anthology work does not earn you any reputation when consideration of original essays articulated. Anthology is organized an accompanied by poetry multitude abound. An anthology however is a collection of various poe ms from different poets, analyzing a common norm. Anthology poetic contains an aspect of long distance running and typically usually depicts the interest of people with diverse and special interest in this discipline. From perspective point of view, an anthology is termed as an organized chronological aspect portrayed in culturally manner as well as thematically. However, some of the anthology poetic work entails best known, best loved as well as most of the influential poets analyzed and articulated in several languages. The anthology is one of the poetic works that is based on the cultural norms and this norm repeats their selves over and over. Teachers as well as anthologies use anthology poetic work to analyze array of styles as well as voices for the purpose of understanding to their students. According to the research from various scholars, various anthology collections are kept thematically, which is whimsically and organized in a clear manner. Anthology poetic contains an as pect of long distance running and typically usually depicts the interest of people with diverse and special interest in this discipline. The appropriateness and themes incurred within the anthology poetic works is believed to be associated with organized principals, characterized by voices ranges and entailing visions of most appropriate artistically works of anthology. Due to the prevailing technology, many people globally have been introduced to incredible cultural and artistically riches. This has resulted to the growth of this discipline at large hence increasing the number and compilation of anthology poetic work as well as its rate for publication. It has been simplified nowadays that when one visit any poetry bookstores section will be able to access several poetry collections of poetry written on the basis of political activists, folklorists, islanders, or any number of other offerings. Many of these collections celebrate poetry written or beloved not by academics but by peo ple with more common roots, which many contemporary lovers of poetry consider a plus. Meanwhile, thematic similarities are observed from diverse poetic works with organizing principles. More so, number of opposing views or unrelated experiences is becoming increasingly popular as a way of inviting readers to consider that a narrow viewpoint doesn’t invite understanding. A poetry anthology that gathers poems written by Arab and Jewish poets, for example,

Observational Evidence for Dark Energy

Observational Evidence for Dark Energy In this part we concisely discuss the observational evidence of dark energy. The universe seems to be growing at an increasing rate. Dark energy is one of the ultimate cosmological mysteries in modern physics. Even Albert Einstein thinks of a repulsive force, called the cosmological constant, which would counter gravity and keep the universe stable. He unrestrained the idea when astronomer Edwin Hubble experimentally discovered in 1929 that the universe is expanding. Observational evidence for dark energy didn’t come along until 1998; when two teams of researchers discovered it. Some believe that is because the universe is filled with a dark energy that working in the opposite way of gravity. The value for the expansion rate is 73.8 kilometers per second per mega parsec. It means that for every further million parsecs (3.26 million light-years) a galaxy is from Earth, the galaxy seems to be roving 73.8 kilometers per second quicker away from us. Luminosity distance: In 1998 the accelerated expansion of the universe was pointed out by two groups from the observations of Type IA Supernova. We regularly use a redshift to portray the development of the universe. This is identified with the way that light emitted by stellar objects gets to be red-shift because of the emerging of the universe. The wavelength increases proportionally to the scale factor, whose impact might be calculated by the redshift, An alternate essential idea identified with observational tools in an expanding background is associated to the definition of a distance. Actually there are a few methods for measuring separations in the extending universe. For example one frequently manages the comoving separation which stays unaltered throughout the advancement and the physical separation which scales relatively to the scale variable. An alternative method for characterizing a separation is through the luminosity of stellar objects. The separation known as the luminosity distance, assumes an extremely vital part in space science including the Supernova observations. In Minkowski space time the absolute luminosity of the source and the energy flux at a distance d is related through By summing up this to an expanding universe, the luminosity distance, , is defined as Give us a chance to think about an object with total luminosity located at a coordinate distance from a viewer at .The energy of light emitted from the object with time interval is indicated as while the energy which arrives at the domain with radius is written as . We note that and are relative to the frequencies of light at andi.e. and. The luminosities and are , The speed of light is given by, where and are the wavelengths at and. At that point from Eq. (29) we have Also we have used .Linking eqn and eqn The light traveling along the χ direction fulfills the geodesic equation .We then get Where .From the FRW metric [] we find that the region of the circle at is given by .Consequently the observed energy flux is Substituting eqn () we find the luminosity distance in an expanding universe: In the flat FRW background with we can find So the Hubble rate can be stated in term of If we amount the luminosity distance observationally, we can conclude the expansion rate of the universe. The energy density on the right hand side of Equation contains all components present in the universe. Here and link to the equation of state and the present energy density of each component, respectively. where is the density parameter for an individual component at the present age. Hence the luminosity distance in a flat geometry is given by Type 1a Supernova (Standard Candles): To discover distances in space, scientists use entities called standard candles. Standard candles are objects that give a certain, known measure of light. Since cosmologists know how intense these objects actually are, they can measure their separation from us by investigating how dim they appear. For instance, say youre remaining on a road equitably lined with lampposts. As indicated by an equation known as the inverse square law, the second streetlamp will look one-fourth as brilliant as the first streetlamp, and the third streetlamp will look one-ninth as splendid as the first streetlamp, etc. By judging the dimness of their light, you can without much of a stretch figure how far away the streetlamps are as they extend into the separation. For short separations in space — inside our world or inside our neighborhood gathering of adjacent universes — cosmologists utilize a kind of star called a Cepheid variable as a standard candles. These adolescent stars pulse with a brilliance that firmly identifies with the time between beats. By watching the way the star beats, cosmologists can ascertain its real brilliance. Anyway past the neighborhood gathering of universes, telescopes cant make out distinct stars. They can just recognize substantial gatherings of stars. To measure separations to far-flung systems, in this manner, space experts need to discover inconceivably brilliant objects. The immediate confirmation for the current acceleration of the universe is identified with the perception of luminosity distances of high redshift supernovae .The clear magnitude of the source with an absolute magnitude is identified to the luminosity distance through the This originates from taking the logarithm of Eqn () by noting that and are identified with the logarithms of and, individually. The numerical variables emerge in view of customary meanings of and in astronomy. The Type Ia supernova (SN Ia) might be watched when white small stars surpass the mass of the Chandrasekhar limit and blast. The belief is that (SN Ia) are structured in the same way regardless of where they are in the universe, which implies that they have a typical total size M autonomous of the redshift z. Hence they might be dealt with as a perfect â€Å"standard candle†. We can measure the apparent magnitude and the redshift observationally, which obviously relies on the objects we observe. Let us think about two supernovae at low-redshift with and at high-redshift with. As we have effectively said, the radiance separation is roughly given by.By means of the apparent magnitude of at; we find that absolute magnitude is evaluated by from equation. Here we received the quality with At that point the luminosity distance of is gotten by substituting and for equation From Eq. () the theoretical guess for the luminosity distance in a two component flat universe is This estimation is obviously predictable with that needed for a dark energy dominated universe. In 2004 Riess et al. [85] reported the measurement of 16 high redshift with redshift with the Hubble Space Telescope (HST). By including 170 previously known data points, they demonstrated that the universe exhibited a transition from deceleration to acceleration at confidence level. A best-fit quality of was discovered to be In Ref. [86] a probability investigation was performed by counting the data set by Tonry et al. [87] together with the one by Riess et al. [85]. The observational qualities of the luminosity density versus redshift together with the theoretical curves determined from Eq. (41). This shows that a matter dominated universe without a cosmological constant does not fit to the facts. A best-fit assessment of got in a joint study of Ref. [86] is, which is reliable with the result by Riess et al. [85]. See additionally Refs. [88] for late papers about the data analysis . A correlation is made of the constraints on models of dark energy from supernova and CMB insights. The authors argue that models favored by these perceptions lie in unique parts of the parameter space at the same time there is no cover of areas permitted at the 68% certainty level. They happen to propose that this may demonstrate unresolved systematic errors in one of the observations, with supernova observations being more likely to suffer from this problem due to the very heterogeneous nature of the information sets accessible at the time. Current observations of high redshift supernovae from the Super- Nova Legacy Survey have been issued. The overview has planned to diminish efficient failures by utilizing just high quality observations focused around utilizing a solitary instrument to observe the fields. The case is that through a rolling search strategy the sources are not lost and information is of dominant quality. Jassal et al. assert that the information set is in better con currence with WMAP. At the end of the day the high redshift supernova information from the SNLS (Supernova Legacy Survey) task is in superb concurrence with CMB observations. It leaves open the current state of supernova observation and their examination, as thought about to that of the CMB. It ought to be highlighted that the accelerated expansion is by cosmological standards truly a late-time phenomenon, beginning at a redshift .From equation the deceleration parameter is given by For the two component flat cosmology, the universe enters an accelerating phase for When, we have. The issue of why an accelerated extension ought to happen presently in the long history of the universe is known as the â€Å"coincidence problem†. We have focused in this area on the use of as standard candles. There are other conceivable candles that have been proposed and are actively being researched. One such approach has been to utilize FRIIB radio universes [93, 94]. From the comparing redshift angular size information it is conceivable to constrain cosmological parameters in a dark energy scalar field model. The derived constraints are discovered to be reliable with yet for the most part weaker than those decided utilizing Type supernova redshift-magnitude data. Nonetheless, in Ref. [95], the creators have gone further What’s more created a model-free approach (i.e. free of presumptions about the manifestation of the dim vitality) utilizing a set of 20 radio systems out to a redshift z ∠¼ 1.8, which is more remote than the SN Ia information can arrive at. They presume that the current perceptions show the universe travels from quickening to deceleration at a redshift more terrific than 0.3, with a best fit assessment of about 0.45, and have best fit qualities for the matter and dull vitality commitments to in wide concurrence with the SN Ia gauge An alternate proposed standard candle is that of Gamma Beam Blasts (GRB), which may empower the development rate of our Universe to be apportioned to high redshifts (z > 5). Hooper and Dodelson [96] have investigated this plausibility and found that GRB can possibly distinguish dull vitality at high measurable criticalness, however in the fleeting are unrealistic to be aggressive with future supernovae missions, for example, SNAP, in measuring the properties of the dull vitality. In the event that anyway, it turns out there is obvious dull vitality at promptly times, GRBs will give a fantastic test of that administration, and will be a genuine supplement for the SN Ia information. This is a quickly advancing field and there has as of late been declared provisional confirmation for a dynamical mathematical statement of state for dim vitality, taking into account GRB information out to redshifts of request 5 [97]. It is excessively early to say whether this is the right translation, or whether GRB are great standard candles, however the exact truth they could be seen out to such expansive redshifts, implies that in the event that they do end up being standard candles, they will be exceptionally huge supplements to the SN Ia information sets, and conceivably more critical. Cosmic Wave Background The case for an accelerating universe additionally accepted autonomous support from Cosmic microwave Background (CMB). The presence of Dark energy, in whatever structure, is required to accommodate the measured geometry of space with the aggregate sum of matter in the universe. Estimations of cosmic microwave background anisotropies, most as of late by the WMAP satellite, demonstrate that the universe is nearly flat. For the state of the universe to be flat, the mass-energy density of the universe must be equivalent to a certain critical density. The aggregate sum of matter in the universe (counting baryons and dark matter), as measured by the CMB, represents just about 30% of the critical density. This suggests the presence of an additional form of energy to represent the staying 70% [21]. Dark energy and Inflation The flatness and the horizon issues of the standard big bang cosmology are serious to the point that the hypothesis appears to oblige some essential adjustments of the theory made in this way. The most exquisite result is to assume that the universe has experienced a non-adiabatic period and additionally through a period of accelerated expansion, throughout which physical scales evolved much quicker than the horizon scale .This time of positive acceleration, of the primitive universe is called inflation. The inflationary theory is appealing in light of the fact that it holds out the likelihood of determining cosmological amounts, given the Lagrangian portraying the fundamental interactions. In the setting of the Standard Model, it is most certainly not conceivable to join expansion, however this ought not be viewed as a serious problem in light of the fact that the Standard Model itself obliges alterations at higher energy scales, for reasons that have nothing to do with cosmology. The negative dynamic gravitational mass thickness connected with a positive cosmological constant is an early sign of the inflation representation of the early universe; inflation in turn is one sign of the idea that might simplify into evolving dark energy.

Mirror: Reflections of Truth Essay -- essays research papers fc

â€Å"Mirror†: Reflections of Truth In Sylvia Plath’s poem â€Å"Mirror†, the reader takes a look into the messages presented and compares them with the reflections that are cast in a mirror and images in a lake. When reading this poem, we discover that the speaker is the actual reflection that gives the interpretation of its views. The first interpretation is shown as a mirror on the wall â€Å"I am silver and exact. I have no preconceptions.† (1), second as the water in the lake because she states â€Å"Now I am a lake.† (10), and third through the eyes of an aging woman that is revealed in line 17 â€Å"In me she has drowned a young girl, and in me an old woman/ Rises toward her day after day†¦Ã¢â‚¬  In the first stanza the reflection personifies the ability to take in what it sees without judging stating â€Å"I hav...

In the Name of Allah, the Most Beneficient and the Most Merciful

|Ans. 1 |(a) |Quality Control Issues: | | | | |While assigning the audit work to Mr. Manzoor Nazar, the firm ignored the threat which existed due to his earlier | | | | |intention to join WL as an employee. | | | | |Mr. Manzoor also failed to update the firm about this matter, due to which firm could not ascertain the self-interest | | | | |threat to independence and objectivity of the engagement partner. | | | |Engagement partner did not ensure the engagement reviewer had been appointed. As a result, significant matters arising | | | | |during the audit could not be discussed or resolved. | | | | |No consultation was undertaken on impairment loss issue, which was contentious and material. | | | | |It appears that engagement partner resolved the difference of opinion between the team member and the job in charge by | | | | |imposing his decision without satisfying the team member.No avenue was available to the team member to assert his | | | | |opinion. | | | | | | | | | |The followi ng Risk Factors do not seem to have been considered: | | | | |Change in Board of Directors and significant change in Management. | | | | |Valuation of plant and machinery was being done by an employee who may have been an expert but his independence was | | | | |questionable. | | | |Sudden change of assessment in the valuation creates doubts on the reliability of the work done. | | | | |Informing stock exchanges about impairment loss, uncertainty on fair value of plant and machinery, issue of right | | | | |shares at declined market price and acquisition of right shares by directors and their associates point to an apparent | | | | |motive of the Board of directors to accumulate WL’s shares at low price. | | | | | | |` | |Deficiencies in Audit Approach: | | | | |In view of the management’s perceived motive of presenting poor financial position to affect the market price, the | | | | |representation by the management as regards impairment of plant and machinery is not a reliable evidence. | | | |Opinion of the internal expert seems to have been influenced by the directors and the management. Thus, it should not | | | | |have been considered as appropriate evidence. | | | | |Due consideration was not given to the auditor’s previous knowledge and evidences that were already available in | | | | |previous year’s working paper files. | | | |Audit opinion on a significant matter was formed without corroborating other evidences. | | | | | | | | | |Recommendation: | | | | |An independent valuation expert be appointed to form an opinion on valuation of plant and machinery. | | | | | | | | |If independent valuation supports the opinion of the internal expert, | | | | |ascertain whether or not valuation done in previous year was erroneous. | | | |In case of error in previous years, comparative financial statements be amended after completion of valuation exercise. | | | | | | | | | |In case valuation exercise cannot be completed, the aud it report should contain an emphasis of matter paragraph on | | | | |significant uncertainty. | | | | | | | | |If independent valuation does not support the opinion of the internal expert, the auditor should | | | | |Re-assess the risk of fraudulent misstatement by management and those charged with governance. | | | |Consider whether misstatement due to fraud involves higher management and those charged with governance, in which case | | | | |the firm may consider withdrawal from the engagement. | | |Ans. 2 |As soon as we come to know about the above stated facts, we should immediately contact the client and inform them that unless | | | |the auditors have signed their report on the financial statements, such financial statements will remain and be deemed | | | |unaudited. | | | | | | |SECP should be informed about the situation | | | | | | | |Legal opinion should be taken. | | | | | | | |The auditor may take necessary steps to inform the shareholders either immediately or in the AGM about the possible impact on | | | |the financial statements. | | | | | | | | | |Ans. 3 |(i) |Evidence of subsequent recovery of long outstanding debt will be evaluated. | | | | |If the evidence of recovery is sufficient and appropriate, the financial statements will be revised and issued to the | | | | |shareholders along with a fresh auditors’ report. | | | |In case of disagreement with the management on this issue, the auditor will issue a qualified opinion; and will also | | | | |take necessary actions to prevent reliance on the previous report. | | | | |If the evidence is not sufficient or appropriate, the management will be asked to change the director’s report. | | | | | | | | |(ii) |Reason for decline in sales is a matter of opinion and will have no impact on audit. | | | | | | | |(iii) |The figure presented on graph may be due to typographical mistake, correction of which should be communicated to the | | | | |users. In case of disagreement with the ma nagement an emphasis of matter paragraph will have to be included in the | | | | |audit report. However, if the figure is correct on the graph, the error in previous period will have to be rectified | | | | |retrospectively.In case of disagreement opinion will be appropriately qualified. | | | | | | | | |(iv) |The matter of acquisition of a sick unit will be discussed with the management, as it is a material misstatement of | | | | |fact (although not affecting the financial statements).In case of disagreement, auditor will seek legal opinion. | | | | | | | | | | | | |Ans. |The implications of the various issues referred to in the question, on the auditor report, are discussed hereunder: | | | |(i) |Failure to observe stock count: | | | | |Ordinarily the auditor is not required to perform the procedure of observation for obtaining evidence in a review | | | | |engagement. | | | | |Analytical procedure will be sufficient in this case. | | | |There will be no implication on audito r’s review report. | | | | | | | | |(ii) |Exposure to significant exchange rate risk: | | | | |Auditor is not supposed to give any assurance on the adequacy of the management’s risk management activities. | | | |Auditor is responsible to assess whether the derivatives, as discussed, have been accounted for and presented | | | | |according to the requirement of the International Financial Reporting Standards. | | | | |However, if open position casts a significant threat to the viability of the company’s business, the auditor may draw | | | | |the attention of the reader of conclusion report by adding an emphasis of matter paragraph in the report. | | | | | | | | | | | | |(iii) |Sale of one of the company’s set-up to an associated undertaking: | | | | |The information about the sale of the business segment to a related party is necessary for understanding the changes | | | | |in financial position. Therefore, an explanatory note should be included in t he condensed financial statements. | | | |Ordinarily the auditor is not required to corroborate the evidence provided by the management. | | | | |In case management refuses to disclose this information, suitable modification will be considered. | | | | | | | | |(iv) |Discontinuation of the practice of using Age Analysis for bad debts estimation: | | | | |Apparently, bad debt provision is following the historical trend. The auditor is required to persue inquiry and | | | | |analytically review procedures in a review engagement. | | | | | | | | |If the results of such procedures are satisfactory, then no further procedures are required. Accordingly age analysis | | | | |for estimating bad debts is not mandatory in this situation. | | | | | | | | | |There will be no implication on audit report. | | | | | | | | |(v) |Failure to carry out review of subsequent events: | | | | |In a review engagement auditor is not responsible to review subsequent events. | | | |Management is inquired about the procedure it has followed to identify subsequent adjusting event. | | | | | | | | | |There will be no implication on audit report. | | | | | | | | | | |Ans. 5 |Audit procedure to verify Provision for sales return: | | | |Apparently, the provision made by the company has no plausible basis. | | |The actual returns during the year are Rs. 130 million as against the total sales of Rs. 650 million. If the sales and sales | | | |returns are made evenly throughout the year, a plain application of return percentage suggests that the provision should be | | | |nearly Rs. 32. 5 million. | | | |In the above circumstances the auditor should obtain an understanding of the entity’s assumptions on which estimate is based. | | | |If the basis is considered inappropriate, the auditor should make a revised estimate either on his own or by using expert | | | |opinion.The estimate should be based on: | | | |industry practice and trend of sales return; | | | |comparison of industry an d company’s terms of sale; | | | |Trend of sales return in the company i. e. sales return with-in first 15 days; between 16 to 30 days; between 31 – 45 and so on. | | | |Own estimate prepared on the above assumptions will be compared with management’s estimates. If the difference is material, the| | | |management will be asked to explain. | | | |Subsequent sales returns up to the date of authorization will also provide an evidence about the reasonableness or otherwise of| | | |the management’s estimate. | | | | | | | | | | |Ans. 6 |(a) |Verbal confirmation from Local Government as regards the resolution of dispute on capital adequacy and price | | | | |computation of cement, will not be considered as appropriate/sufficient audit evidence. | | | | |Refusal of written confirmation is a scope limitation and unless other appropriate evidence is available the report | | | | |will need to be modified. | | | |Management’s intention to use the auditorâ⠂¬â„¢s report for the purpose of dealing with the local government is beyond the| | | | |scope of the engagement. Therefore, the auditor’s report should specify the agreed intended use thereof. | | | | |Interpretations given in Regulation JKL, 1961 were used to form the opinion on compliance relating to minimum | | | | |inventory level and price computation. Therefore, the Regulation should also be referred to in the report for better | | | | |understanding of the assurance. | | | | |Not renewing performance guarantee is a clear non-compliance which needs to be reported as qualification. | | | |Decision to keep the inventory with distributors could not be considered as a non-compliance because these are | | | | |covered under binding contracts and the purpose of the arrangement is also mentioned in the contract. | | | | | | | | |(b) |We have audited Cement Limited’s compliance with certain covenants of cement supply agreement No. XYZ/2004 dated | | | | |November 03, 20 04 read with Local Regulation JKL 1961, executed between the company and the Local Government. The | | | | |purpose of the report is to fulfill the condition attached to an application to be filed with the Provincial | | | | |Government to obtain a cement supply contract. | | | | | | | | |We conducted our audit in accordance with International Standards on Auditing-800 â€Å"The Independent Auditor’s Report | | | | |on Special Purpose Audit Engagement† applicable to compliance auditing. | | | | | | | | | |The Standard requires that we plan and perform the audit to obtain reasonable assurance as to whether Cement Limited | | | | |has complied with the agreement referred to in preceding paragraph. An audit ncludes examining appropriate evidence | | | | |on a test basis. We believe that our audit provides a reasonable basis for our opinion . We report that: | | | | | | | | | |We could not directly confirm, from the Local Government, the status of non-compliance of capita l adequacy and price | | | | |computation of ‘quick-set cement’. | | | | |The company failed to maintain a performance guarantee with a scheduled bank, which is a violation of the agreement. | | | | | | | | |In our opinion, except for the effect on the overall compliance, if any, as might have been determined, had we been | | | | |able to obtain the confirmation from the Local Government in respect of capital adequacy and price computation of | | | | |quick-set cement and the non-compliance stated in paragraph (b) above, as of December 31, 2007, the Company was, in | | | | |all material respects, in compliance with the covenants of price computation, minimum inventory level and other | | | | |matters related to financial reporting of the agreement referred to in the preceding paragraphs. | | | | | | | | |AUDITOR | | | | |Date | | | | |Address | | | | | | | | |C |Views of the management on job time: | | | | |It is true that auditors have already reviewed the subjec t agreement during the audit of the financial statements. | | | |However, the review was different in nature as discussed below: | | | | | | | | | | | | | | | | | | | |Materiality was set on the basis of certain values of |Materiality was set on the basis of principles agreed at | | | | |financial statements. |the time of engagement. | | | | | | | | | | |During the audit only those clauses of the agreement would|In the given engagement the auditors were required to | | | | |have been studied which could impact the revenue and |obtain assurance about the management’s claim of | | | | |expenditure and risk of loss. compliance with all the clauses which may or may not have | | | | | |significant financial impact on the company. | | | | | | | | | | |The agreement was among one of the very |Since only this agreement was the subject of the auditor’s| | | | |large number of documents that could have required |report, it required far extensive examination. | | | | |aud itors’ attention.Hence only a general review of the | | | | | |same was required. | | | | | | | | | | | |Due to these differences the nature and extent of examination of agreement was much larger in this engagement than in| | | | |audit. Accordingly, considerable time was required to complete the engagement. | | | | | | | | |(d) |Appointment of Mr.Sharif | | | | |Since Mr. Sharif was also the engagement partner on the audit of Cement Ltd. , his appointment for this assignment may| | | | |result in self review threat. | | | | | | | | | | | | |Ans. 7 |(a) |The matters which should be considered while accepting the assignment and assigning the job to Mr.Umer are as | | | | |follows: | | | | | | | | | |Acceptance of engagement: | | | | |Client acceptance consideration, such as, integrity of management, expertise available in firm etc will be given. | | | | |Whether the assumptions being used are clearly realistic. | | | | |Whether the time limit prescribed by the Board of Directors is sufficient. | | | | |Whether the projected financial statements and auditor’s report will be appropriate for the intended use. | | | | |Although the firm is legally allowed to accept the assignment, adequate safeguards should be considered n view of | | | | |the fact that one of the partners wife had financial interest in the entity and close family relations with the CFO | | | | |of the company. | | | | |There should be an agreement with the management that abridged projections must contain a caution for shareholders | | | | |that for better understanding complete set of prospective financial statements be referred. | | | | |Firm should also consider whether it will be able to carry out the engagement with due professional competence even | | | | |if Mr. Umer is unable to be the engagement partner. | | | | | | | | |Assigning the job to Mr. Umer: | | | | |Since the wife of Mr. Umer has financial interest in the company as a shareholder, Mr. Umer is not | | | | |expected to carry out the assignment with the level of objectivity required for the engagement. Therefore, he should | | | | |not be appointed as engagement partner. | | | | | | | | | | | | | | | | | |(b) |We have examined the projection of XYZ Business Segment of Fiber Limited in accordance with the International | | | | |Standard on Assurance Engagements applicable to the examination of prospective financial information. Management is | | | | |responsible for the projections including the assumptions set out in Note X on which it is based. | | | | | | | | |This projection has been prepared for assuring the viability of the segment referred to in preceding paragraph. As | | | | |the segment is in development phase the projection has been prepared using a set of assumptions that include | | | | |hypothetical assumptions about future events and management’s action that are not necessarily expected to occur. | | | | |Consequently, the users are cautioned that the project ion may not be appropriate for purposes other than those | | | | |described above. | | | | | | | | |Based on our examination of the evidence supporting the assumptions, nothing has come to our attention which causes | | | | |us to believe that these assumptions do not provide a reasonable basis for the projection. Further, in our opinion | | | | |the projection is properly prepared on the basis of the assumptions and is presented in accordance with the | | | | |International Financial Reporting Standards. | | | | | | | | |Even if the events anticipated under the hypothetical assumptions described above occur, actual results are still | | | | |likely to be different from the projection since other anticipated events frequently do not occur as expected and the| | | | |variation may be material. | | | | | | | | |(c) |The historical financial statements provide the auditors with | | | | |the knowledge of company’s business and trends and relation that would exist among the elem ents of financial | | | | |statements; and | | | | |a yardstick for considering management’s assumptions. | | | | | | | | |The auditors also uses historical financial statements to assess whether the prospective financial statements have | | | | |been prepared on the basis consistent with them. | | | | | | | | | | | | |Ans. |(i) |Judgmental Sampling | | | | |Advantages | | | | |Disadvantages | | | | | | | | | |As the approach is being used for many years so its well understood and refined by experience. | | | | |The auditor can bring his judgment and experience into play. | | | | |No special knowledge of statistics is required. | | | | |Time saved form non deployment of statistical methods may be spent on carrying out further audit procedures on | | | | |different areas. | | | |Saving of extra resources such as computer soft wares. | | | | |Selecting samples with large amounts facilitates greater coverage. | | | | |It is not based on any scientific technique. | | | | |N o quantitative results are obtained. | | | | |Personal bias in the selection of sample is unavoidable. | | | | |There is no real logic behind the selection of the sample or its size | | | | |The conclusion reached is usually vague. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |(ii) |Statistical Sampling | | | | |Advantages | | | | |Disadvantages | | | | | | | | | |It is based on scientific techniques | | | | |Special software is available to help efficient execution | | | | |The method is impartial and can be defended easily | | | | |It provides precise mathematical statements about probabilities of being correct | | | | |The method is efficient as the same level of confidence can be achieved with a relatively smaller sample.Overlarge | | | | |sample size are not taken | | | | |The system in different audit firms tend to become standardized | | | | |It can be used by staff at all levels | | | | |It lacks flexibility | | | | |Often several a ttributes of transactions or documents are tested at the same time | | | | |Lacks human judgement and more reliance is placed on statistical conclusion | | | | |As the technique is not always understood, false conclusions may also be drawn. | | | | | | | | | | | | | | | | |Ans. 9 |(a) |The following issues are significant in respect of the donation of Rs. 15 million: | | | | | | | | | |Donations represent 25% of the total selling and administration expenses. | | | | |Such a huge amount of donation by a company which has already incurred a loss casts serious doubts about the motive | | | | |behind such donation. | | | | | | | | |Audit procedures to address the issue may involve the following: | | | | |Obtain information about the charitable institution i. e. its name, nature, registration and reputation. | | | | |Scrutinize possibility of any relationship between the two organizations, their directors/trustees and their spouses | | | | |and relatives etc. | | | | |Verify mode o f payment i. e. cash, bearer cheque, crossed cheque etc. | | | | |Verify approval and authorization. | | | | |Assess the relevance of the donation to the nature of business of the company. | | | | | | | |(b) |Since appropriate business consideration does not seem to be involved, mere approval by the Board would not confirm | | | | |that the expenditure has been incurred for the purpose of the company’s business. | | | | | | | | | |If the auditor is unable to satisfy himself on the above issue he will have to qualify the report by: | | | | |stating the brief facts of the case. | | | | |using the â€Å"except for† type of qualification, while certifying that the business has been conducted in accordance | | | | |with the objects of the company. | | (THE END)

The Development of Arabic Scripts

1. Pre – Islamic Era Arabic script is probably one of the oldest in the world, having been widely spread across cultures as this was the language used to spread Islam in major territories. Its influence can be seen in various languages which adopted Arabic script to develop their own way of recording, like Persian, Pashto, Urdu and more. But Arab scripts have evolved with major historical events of these nations (AncientScripts. com). Various accounts of the history of Arabia, the ‘island of the Arabs’, give the impression that Arabic scripts started to take form at the height of Islamization or during the time of Prophet Mohammed.It is said to have originated from the fourth century, CE but there is evidence – an ancient document – that shows Arabic script was already a medium for recording even as early as 512 CE. Long before the Prophet Mohammed was born (some authors say even 700 years before Mohammed), the Arabs already had established a form of written language which originally was used by the Nabateans who once inhabited a territory which is now the kingdom of Jordan. This was called the Nabatean script, which evolved from the Aramaic language.The Nabataean script was an off – shoot of the Aramaic alphabet which developed in the first century CE on the Sinai Peninsula and in North Arabia. It differs conspicuously from other Aramaic varieties by making extensive use of ligatures. Stone inscriptions in the Nabataean script are found from Petra, the capital of the Nabataean Kingdon (c. 150 CE to 100 CE), to Damascus and Medina. The script is not attested in manuscripts, although its cursive character with letters frequently joined together indicates common use.The language of the inscriptions is Nabataean, a close cognate of Aramaic – other authors claim it s Aramaic and that the Nabataeans had dual language styles for communication: written in Aramaic, verbal in Arabic. Spread over a wide area, the script exh ibits considerable variation with highly diverse letter shapes. Its significance for the history of writing lies in its being the immediate forebear of the Arabic script. Certain features of the Arabic character, such as the existence of separate final forms for certain letters, are already foreshadowed in Nabataean writing.Its transformation into the Arabic script took place in the fourth and fifth centuries CE (Calmous 350). In the North of the Syrian Desert, the Arabs were involved in world politics very much earlier. Even under the Assyrian king Tiglath – Pileser III (745 – 728BC), there was an Arabi kingdom there with its capital in the Jawf, which was ruled by queens and remained one of the vassal states of Assyria until the time of Essarhaddon (689 – 669 BC). The Babylonian King Nabunaid (556 – 539 BC) had his residence for some time in the oasis of Tayma, which was the base of his expeditions against the west.An Aramaic inscription from the Persia n era found there indicates the organization of the city cult, with its priests and temple gods. Then as early as the period of the last Achaemenians, the Nabataean state sprang up (in a territory of modern day Jordan). This state controlled the caravan trade from South Africa to Medina and remained significantly independent since Alexander the Great’s plan of conquering Arabia by sea from east and west simultaneously was not resumed by his successors.At first, Petra’s commerce was drawn to Bostra, where caravans then proceeded to Chalcis, below Lebanon and Emesa, Edessa, and Hatra toward the north and east. The Nabataeans adopted the titles of their officials and military leaders from neighboring Hellenistic states. The Nabataean capital was Petra, a mountain fortress lying about halfway between the Dead Sea and the tip of the Arabian gulf (Brockelman 6).Numerous inscriptions and ruins found in the rock – cut tombs bear witness to the flourishing civilization o f the Nabataeans but in these inscriptions, Aramaic was used for it was then the official language dating as far back as the time of the Achaemenians. There are also accounts of other historians that Arabic was the spoken language of the Nabataeans but they write using Aramaic. Initially, they were considered by the Romans as allies until the time of Trajan but due to doubts over their ambiguity during the Jewish insurrection under Titus, the Nabataean Kingdom was absorbed as Provincia Arabia in 106 BC.The civilized areas – or the major cities where trades occur – were marked off from the deset by a chain of fortifications which were far from being strong as the Limes on the Rhine and on the Danube frontier (Brockelman 6). But in another Arab state, Palmyra, the Nabataeans found a more fortunate heir. In the wars between Rome and the Parthians, Palmyra was prudently neutral and by the time of Augustus, was able to extend its trade connections to Rome, Dacia, Gaul and S pain. The Severian Dynasty, also half – Semitic, showed favor on Palmyra.From 260 onwards King Odenat extended his rule over the entire Syria and was even acknowledged by the weak Roman Emperor, Gallienus, as co – emperor for the Orient. After his death in 268, his wife Zenobia maintained his power for a time but Aurelianus destroyed Palmyra in 273. This tragedy would be retold through generations even until the first centuries of Islam. (Brockelmann 7). Palmyra represented the last stance of Arab independence pre – Islam and its fall marked a loss of Arab independence.No other Arab state in the north remained free after this and they were used as vassals by the Romans and Byzantines to ward off incursions of the nomads (Bedouins, or Arabs) into the settled regions. This is probably why the Nabataeans retained their scripts even under Roman rule – because they continued with their trades and were also vassals to ward off their own kind from coming into ma jor cities of commerce (Brockelmann 7). In the 6th century, however, the Ghassanid dynasty ruled at Damascus, east of the Jordan.He was designated by Justinian in 529 as patricius and phylarch with supreme authority over all the Arabs in the northern Syria. But this power again dissolved into fragmentary principalities after his death and when they won over the Persians, the Roman Emperor let their officials rule until a Muslim onslaught brought another Ghassanid ruler of the Syrian Arabs (Brockelmann 8). Before and during these periods, the Arabs had been exposed to Christianity (Yah-weh / Judaism) at one time or another.First, from the Roman Empire Christianity exercising great power over them, down to the Lakhmid Dynasty in Hirah who once served the Persians and had finally gone to the Christian faith of their urban subjects, even the Bedouins in the north were in intimate contact with the indigenous Aramean population, who had long since been swallowed up by Christianity. Inner Arabia also due to their trading cities of the Hijaz must have also been permeated by a knowledge of Christian teachings and customs, however superficial, as a result of the steady traffic with related tribes in the north.The anchorites, whose cells must have spread from Palestine and Sinai Peninsula far into the desert, no doubt also made a great many contributions. In addition, the desert was an asylum from some sects persecuted by the established church, and precisely these may have spread their doctrines with more success than the Orthodox Church. During these times, however, the Aramaic language still remained the official and principal administrative language.Thus, most of the inscriptions on the Petra were in Aramaic but there have been evidence showing that the Nabataeans before used their own language for their local transactions and in oral exchange, but retained Aramaic for recording due to its value in trading with other countries. Other authors propose that some Arab na tions or states were actually oral groups; meaning, they hand down their stories by telling and re – telling it and still could keep it fresh in their memories but there are also groups who were visual, or those which could not keep a mental record of events thus, keep records in tablet form.Nomads, for instance, or Bedouins, often recite poetry in their gatherings inside their tents wherever they are in the dessert. But those engaged in trades, in the major cities, often would chose to write to keep a record of their transactions. Many believe that the ancient Arabs’ exposure to Christians / those practicing Judaism probably justifies the influence or traces of Sumerian, Greek, Akkadian or Aramaic system to an otherwise Semitic heritage in the Arabic scripts or written as well as spoken languages.But others argue that though there appear some points for seeming similarities, these actually represent the observed or practiced systems used by different countries at the time. While some authors attribute the variations to assimilation, others believe the language and therefore, the scripts, evolved following events in Arab history. But in the case of the Nabataeans from the former territory now called Jordan, they were able to keep both, Arab language and Aramaic scripts.This is perhaps because all Arabs, including the Nabataeans who were under Roman rule for many years, were used as vassals against their own Arab brothers. Thus they kept their language to communicate with each other, and for trading purposes, maintained Aramaic. The duality could perhaps be due to the fact that two somewhat differing entities formed their society then: the urban people and the nomads (whom they had to ward off from the center of civilization, as was their task as vassals for the Roman Empire).The former relied so much on writing for keeping records, while the latter, used word of mouth to communicate information, even recite poetry. Other authors though, believe t hat the Aramaic inscriptions on the Petra were in fact the written or Arabic script at the time. Prior to Mohammed’s birth, some Arabs were Christians, others primitive in their exercise of faith, as was their political life. Like they believed that their surroundings had forces superior to those of man.These forces were believed to be like the human soul but with dangerous powers that could turn them into demons. They, Semites, regarded trees, stones, caves, springs and large stones are inhabited by spirits. The Black Stone of Islam in a corner of the KaBah, Mecca, in Petra and other places in Arabia stones were venerated also. Every tribe has its own god but also recognized the power of other tribal gods in their own sphere. Individual clans sometimes named themselves after other gods than those of the tribe, and the same divinity was worshipped by various tribes.The gods had fixed abodes, after the tribe has departed, they enjoyed the worship of its successors; the tribes returned once or twice a year to worship (Brockelmann 9). Contrary to claims of the Jews and Christians, the Arabs already did believe in a God, creator of the world, in addition to the gods and goddesses – even before the birth of Islam. 2. The Prophet Mohammed The Prophet Mohammed, ergo, the birth of Islam has also brought about changes in the Arabic scripts. He has touched a cord in Arab history and left an influence that would govern every aspect of Arabian nations long after he had gone.The Arab ruling group began to identify its new order with a revelation by God to Mohammed, then a citizen of Mecca, in the form of a Holy Book, the Qur’an. This was a revelation which completed those given to earlier prophets or messengers of God and created a new religion, Islam, distinct and separate from Judaism and Christianity (Hourani 15). The most obscure part of his life was the early one. It is said he was born in Mecca, a town in Western Arabia, near or in the year 570. His family belonged to the tribe of Quraysh, although not to its powerful part.This tribe was composed of traders who had contacts with the pastoral tribes around Mecca, relations with Syria and south – western Arabia. He worked for – and later married – a widow and managed her business for her. One day he received a message from an ‘angel, seen in the form of a man on the horizon’ who called him to become a messenger of God. Affirmed by his wife, he them began relaying messages which he believed were revealed to him by an angel of God: that the world would end, that God would judge all men and the pains of Hell and delights of Heaven were vividly described.Gradually he had a following, including young members of the influential families of their tribe, Quraysh, members of minor families and clients of other tribes who had placed themselves under the protection of Quraysh, and some craftsmen and slaves. As his teachings developed, its difference fro m the teachings of the time became apparent and placed him more explicitly in the line of prophets of the Jews and Christian tradition (Hourani 1991). Mohammed demanded of his followers’ profession of belief in the One God and the surrender to God’s will, islam, after which his religion took its name.Probably very early he also levied a poor – tax for the maintenance of needgy members of the community but it was only later in Medina that it assumed greater significance. The chief duty of the faithful, by virtue of which they professed membership in the community, was praying at first twice, then three times, and only later five times a day. Mohammed’s teachings were not accepted by some of the Arabs, in fact, he and his followers were locked up in a ravine. When his wife and uncle died, he had to move to Mecca after his brother, a strong opponent of his religion, took his uncle’s place.But he was not accepted there as well and driven away by stonin g that he never returned to the place until he received assurance from a relative that he will be protected. Within his lifetime, Mohammed started his mission of religious and political unification of Arabia. He abolished the foothold of paganism in Mecca and later in all Arab states. Then after his death, he was succeeded by his father –in – law and started the caliphate. The caliphate succeeded in subduing and conquering neighboring places and spread Islam with it.There were oppositions to it, like people willing to follow the religion or Allah’s will but not pay taxes. In the long run, however, they were either driven by force, fear or respect for the Allah so that the religion flourished in almost all of Asia, the Mediterranean as well as some parts of Europe (Hourani 6). It was after the conquest of Mesopotamia that a school for the study of Islam and its development was built in the city of Kufa. Kufa is the place where the kufic script was developed / ori ginated, hence the name.Due to variations in the languages of peoples – converts – under Islamic rule, they felt the need to provide uniformity of religious concepts and practices so that scholars created some form of a dictionary which was later discarded. But that, to some analysts, was actually the first helpful step in Arab history for establishing the common literary standard of Islamic scholars (Brockelmann 15) The extent to which the intellectual life of the epoch was still dominated by Arabic and by the great past of the Arabs is also attested to by the two major focus of interest of the educated world: philology and history.The former had risen in connection with the Qur’an. It was necessary that the numerous new converts, born in communities of different speech, develop and perfect an understanding of the diving word and its proper application in effective prayer. It was just an urgent need to enable them to acieve a complete mastery of the nuances of Arabic and its excessively rich vocabulary (Brockelmann 119). It was in the city of Kufa and Basra where classes on history and literature were conducted.Kufa was also chosen as the major place for studying Islam and mastering the Qur’an. Due to the various languages of the newly converted Islams, the kufic script was developed mainly as the medium to copy Qur’an and to create a vast collection of commentaries on the Qur’anic verses. This was done in order for converts of different languages to understand one common version of the Qu’ran. Angular, which was most likely a product of inscribing on hard surfaces such as wood or stone, kufic soon became the principal script for copying the Qu’ran.For the same reason (having a principal script for copying the Qur’an), the nakshi script, also known as the ‘Mecca – Medina’ script came about. It is thought to have been developed by Abu Ali Muhammad Ibn Muqlah (died 940) and intro duced in Baghdad, once the seat of literature in Arabia. The nakshi is one of the earliest book hands and is more cursive than the angular kufic script. Because of its elegance and legibility, the nakshi script as of the eleventh century gradually superseded kufic as the principal script for writing the Qur’an.Nakshi has also been widely used for languages other than Arabic, like Persian, Turkish, Malay, Kiswahili, Hausa, and Serbo – Croatian, among others. And from this script, other styles have also developed, the most popular of which are the riqa, diwani, and the thuluth (Calmous 351). Another off – shoot of the nakshi script is the nastaliq script, which was first seen in the thirteenth century CE, developed by Mir Ali, a calligrapher from Tabriz. It evolved as a combination of nakshi and taliq, hence the name nastaliq.While nakshi was primarily used for copying the Qur’an, the nastaliq, on the other hand, was widely used for manuscripts and architec tural monuments, particularly in Persia (Calmous 353). With the invasion of Persia came another development in language and scripts. Farsi, actually a combination of Arabic and European languages, was used by the Persians and Arab residents in that area. Other authors claim that Abu Ali Muhammad Ibn Muglah, a vizier in Baghdad, invented the sitta, a canon of six cursive scripts which include the thuluth, nakshi, rihani, muhaqqaq, tauqi and riqa.This was later augmented to include four more scripts, ghubar, tumar, taliq and nastaliq, which came to be used in the whole Islamic world. While these cursive scripts were popular with calligraphers and illuminators, they never replaced the kufic althogether, except for the nakshi – other writers claim it superseded the kufic by the eleventh century. Today, in many religious writings, kufic headings are still used, in combination with the main body of the text written in cursive script (Calmous 66). One cannot study the Arabic scripts without touching on Arabic calligraphy.Since the Prophet Mohammad stated God’s message in his native tongue, Arabic (scholars think he was actually using a combination of Aramaic and Nabataean languages, otherwise now known and indiscriminately described as Arabic), the Qur’an hence was also written in this language. Arabic, has therefore, been revered as God’s language and every letter of the Arabic alphabet is regarded as a manifestation of God (Calmous 64). Thus, for many Muslims the Qur’an should not be rendered in any other language.As the written version of the revelation, it must always be copied in Arabic. Since, in the wake of the Islamic conquest Islam as a religion was carried to regions of many different tongues, written Arabic acquired an important function as a unifying bond of the various Islamic peoples. Writing itself came to be regarded as an expression of faith. In this spirit it developed into a religious inspired art with a special s tatus that no other forms of aesthetic expression was able to attain – calligraphy (Calmous 64).A great variety of materials was used to receive calligraphic writing: stone, glass, ceramics, metalwork, woodwork, carpets and other textiles, as well as parchment paper and other surfaces of manuscript writing. The adaptability of Arabic scripts and their ability to be modified is attributed to the early use of such a variety of surfaces (Calmous 64). Because of its religious significance, great importance is attached to the literal contents of Islamic calligraphy. Yet, sometimes the verbal message is pushed into the background by the decorative function.As many students of Islamic calligraphy pointed out, there are a great number of inscriptions which defy easy reading. Orthographic mistakes and peculiarities as well as typographic idiosyncrasies render inscriptions on such sanctuaries as the Dome of the Rock in Jerusalem (seventh century), the Qutab Minar in Delhi (eleventh cen tury) and the Masjid-i-Shah Mosque in Isfahan (seventeenth century) virtually impossible to decipher. This suggests that the viewer of these works was not always expected to read the text.In many instances of decorative writing, the symbolic message was conveyed by other means. For instance, an inscription on a tomb or the wall of a mosque would be recognized as a holy phrase, no matter whether it could actually be read or not (Calmous 66). History shows that the development of Arabic scripts, as opposed to Arabic calligraphy, was purely for a functional rather than decorative purpose. However, for many who find it impossible to decipher scripts or calligraphic art in Arabic, they would have to look deeper into the history of Arabic nations, with focus on the history of Islam.Those who wish to decipher and understand the numerous transitions the Arabic scripts have gone through across the centuries would better grasp, and maybe even be guided by the annals of history. For instance, while others think nakshi has superseded kufic being the principal language or medium of communication or transmitting the Qur’an, it would help them understand better or find out more if such is the fact by assessing the current or be updated with the present print media being used by Islam.On the other hand, as is occurring amongst Christians all over the world, with all the versions and different languages or Arabic scripts used to print the Qur’an, is there any chance that there may be issues of misinterpretations considering that there is not an exact equivalent of one word across the different scripts or languages? Or is it safe to assume that the later scripts developed (nakshi, kufic, thuluth) found exactly the same words from Arabic translated to these scripts in exact precision?It may not be humanly possible to decipher each and every variation of the Qur’an copied in the different scripts like nakshi and kufic to see if precisely the same words have t he same meaning in the original Arabic version. But if for the interest of curiosity one should start to do an inquest, maybe it would save him time to reflect on the following observations and then make his own inferences:First of all, in spite of the variations or the versions of Arabic scripts by which the Qur’an is written, it is amazing how there is only one version of Islam the religion and all things corollary to Allah’s orders are the same things every Muslim believes. Comparing the Islam faith with Christianity, there are thousands of types of Christians all over the world – some of which were formed on the basis of their understanding of some verses in the Holy Bible.Though both the Holy Bible and the Holy Qur’an have been translated or transliterated or written in different scripts, the uniformity of treatment and application of the religious concepts practiced by Islams all over the world is simply amazing. It therefore becomes easy to infer t hat the kufic and nakshi scripts, used in copying Qur’an, may have therefore been religiously developed. And the purpose therefore, of developing such scripts to help other Islamic converts understand it, was achieved.

Y2k; Millennium Bug Essays - Calendars, Software Bugs, COBOL

Y2k; Millennium Bug Essays - Calendars, Software Bugs, COBOL Y2k; Millennium Bug The Millennial sun will first rise over human civilization in the independent republic of Kiribati, a group of some thirty low lying coral islands in the Pacific Ocean that straddle the equator and the International Date Line, halfway between Hawaii and Australia. This long awaited sunrise marks the dawn of the year 2000, and quite possibly, the onset of unheralded disruptions in life as we know it in many parts of the globe. Kiribatis 81,000 Micronesians may observe nothing different about this dawn; they only received TV in 1989. However, for those who live in a world that relies on satellites, air, rail and ground transportation, manufacturing plants, electricity, heat, telephones, or TV, when the calendar clicks from 99 to 00, we will experience a true millennial shift. As the sun moves westward on January 1, 2000, as the date shifts silently within millions of computerized systems, we will begin to experience our computer-dependent world in an entirely new way. We will finally see the extent of the networked and interdependent processes we have created. At the stroke of midnight, the new millennium heralds the greatest challenge to modern society that we have yet to face as a planetary community. I am describing the year 2000 problem, known as Y2K (K signifying 1000.) Nicknamed at first The Millennial Bug, increasing sensitivity to the magnitude of the impending crisis has escalated it to The Millennial Bomb. The problem begins as a simple technical error. Large mainframe computers more than ten years old were not programmed to handle a four digit year. Sitting here now, on the threshold of the year 2000, it seems incomprehensible that computer programmers and microchip designers didn't plan for it. But when these billions of lines of computer code were being written, computer memory was very expensive. Remember when a computer only had 16 kilobytes of RAM? To save storage space, most programmers allocated only two digits to a year. 1993 is 93 in data files, 1917 is 17. These two-digit dates exist on millions of files used as input to millions of applications. Programmers did whatever was required to get a product up and working; no one even thought about standards. The same thing happened in the production of microchips as recently as three years ago. Microprocessors and other integrated circuits are often just sophisticated calculators that count and do math. They count many things: fractions of seconds, days, inches, pounds, degrees, lumens, etc. Many chips that had a time function designed into them were only structured for this century. And when the date goes from '99 to '00 both they and the legacy software that has not been fixed will think it is still the 20th century not 2000, but 1900 Y2K Date calculations affect far more millions of systems than those that deal with inventories, interest rates, or insurance policies. Every major aspect of our modern infrastructure has systems and equipment that rely on such calculations to perform their functions. We are dependent on computerized systems that contain date functions to effectively manage defense, transportation, power generation, manufacturing, telecommunications, finance, government, education, healthcare, and more. The list is longer, but the picture is pretty clear. We have created a world whose efficient functioning in all but the poorest and remotest areas is dependent on computers. It doesnt matter whether you personally use a computer, or that most people around the world dont even have telephones. The worlds economic and political infrastructures rely on computers. And not isolated computers. We have created dense networks of reliance around the globe. We are networked together for economic and political p urposes. Whatever happens in one part of the network has an impact on other parts of the network. We have created not only a computer-dependent society, but, also an interdependent planet. We already have had frequent experiences with how fragile these systems are, how failure's cascade through a networked system. While each of these systems relies on millions of lines of code that detail the required processing, they handle their routines in serial fashion. Any next step depends on the preceding step. This serial nature makes systems, no matter their size, vulnerable to even the slightest problem anywhere in the system. In

Good News Club v. Milford Central School (1998)

Good News Club v. Milford Central School (1998) Can the government make public facilities available for non-religious groups while excluding religious groups - or at least those religious groups which want to use the facilities to evangelize, especially among young children? Fast Facts: Good News Club v. Milford Central School Case Argued: February 28, 2001Decision Issued:Â  June 11, 2001Petitioner: Good News ClubRespondent:Â   Milford Central SchoolKey Question: By excluding the Good News Club from meeting after hours at the school, did Milford Central School violate the First Amendment right to free speech, and if a violation did occur, was it justified by the district’s concern the Clubs activities might violate the Establishment Clause?Majority Decision: Justices Thomas, Rehnquist, Kennedy, Breyer, Scalia, and O’ConnorDissenting: Justices Stevens, Souter, and GinsburgRuling: The school district’s restriction did violate the Clubs free speech rights, and that no Establishment Clause concerns could justify such a violation. Background Information In August of 1992, the Milford Central School District adopted a policy allowing district residents to use school facilities for holding social, civic and recreational meetings and entertainment events and other uses pertaining to the welfare of the community, provided that such uses shall be nonexclusive and shall be open to the general public, and otherwise conformed to state laws. The policy expressly prohibited the use of school facilities for religious purposes and required that applicants certify that their proposed use complies with the policy: School premises shall not be used by any individual or organization for religious purposes. Those individuals and/or organizations wishing to use school facilities and/or grounds under this policy shall indicate on a Certificate Regarding Use of School Premises form provided by the District that any intended use of school premises is in accordance with this policy. The Good News Club is a community-based Christian youth organization open to children between the ages of six and twelve. The purported purpose of the Club is to instruct children in moral values from a Christian perspective. It is affiliated with an organization known as Child Evangelism Fellowship, which is dedicated to converting even the youngest children to their brand of conservative Christianity. The local Good News chapter in Milford requested use of school facilities for meetings, but was denied. After they appealed and requested a review, Superintendent McGruder and counsel determined that... ...the kinds of activities proposed to be engaged in by the Good News Club are not a discussion of secular subjects such as child rearing, development of character and development of morals from a religious perspective, but were in fact the equivalent of religious instruction itself. Court Decision The Second District Court upheld the schools refusal to allow the club to meet. The Good News Clubs sole argument was that the First Amendment dictates that the Club cannot constitutionally be excluded from use of the Milford Central School facilities. The Court, however, found in both law and precedence that restrictions on speech in a limited public forum will withstand First Amendment challenge if they are reasonable and viewpoint neutral. According to the Club, it was unreasonable for the school to argue that anyone might be confused to think that their presence and mission were endorsed by the school itself, but the Court rejected this argument, stating: In Bronx Household of Faith, we stated that it is a proper state function to decide the extent to which church and school should be separated in the context of the use of school premises. ...The activities of the Club clearly and intentionally communicate Christian beliefs by teaching and by prayer, and we think it eminently reasonable that the Milford school would not want to communicate to students of other faiths that they were less welcome than students who adhere to the Clubs teachings. This is especially so in view of the fact that those who attend the school are young and impressionable. As to the question of viewpoint neutrality, the Court rejected the argument that the Club was simply presenting moral instruction from a Christian viewpoint and that it should therefore be treated like others clubs which present moral instruction from other viewpoints. The Club offered examples of such organizations which are allowed to meet: Boy Scouts, Girl Scouts, and 4-H, but the Court did not agree that the groups were sufficiently similar. According to the Courts judgement, the activities of the Good News Club did not involve merely a religious perspective on the secular subject of morality. Instead, the Club meetings offered children an opportunity to pray with adults, to recite biblical verse, and to declare themselves saved. The Club argued that these practices were necessary because its viewpoint is that a relationship with God is necessary to make moral values meaningful. But, even if this were accepted, it was clear from the conduct of the meetings that the Good News Club went far beyond merely stating its viewpoint. On the contrary, the Club focused on teaching children how to cultivate their relationship with God through Jesus Christ: Under even the most restrictive and archaic definitions of religion, such subject matter is quintessentially religious. The Supreme Court reversed the above decision, finding that by allowing any other groups to meet at the same time, the school created a limited public forum. Because of this, the school is not permitted to exclude certain groups based upon their content or viewpoints: When Milford denied the Good News Club access to the schools limited public forum on the ground that the club was religious in nature, it discriminated against the club because of its religious viewpoint in violation of the free-speech clause of the First Amendment. Significance The Supreme Courts decision in this case ensured that when a school opens its doors to student and community groups, those doors must remain open even when those groups are religious in nature and that the government will not discriminate against religion. However, the Court provided no guidance to help school administrators in ensuring that students do not feel pressured to join religious groups and that students do not get the impression that religious groups are somehow endorsed by the state. The schools original decision to ask such a group to meet later seems, in light of that genuine interest, a reasonable precaution.

American Japanese Internment Camps Essay Example for Free

American Japanese Internment Camps Essay Japanese Americans refer to all Americans of the Japanese heritage who were born in Japan or the descendants of those who were born in Japan. Initially, they were the largest Asian American group but currently they are sixth largest group in those of mixed race and mixed ethnicity. The largest group of these people is found in California while others are distributed in other states such as Washington, New York, Illinois and Hawaii.   Although every year there is quite a considerable number of Japanese immigrants who enter United States, the net migration still remains low since the older Japanese Americans still leave United States and go back to their original country, Japan. Japanese Americans have a long history in the United States since history records that the first group arrived American in the late 1800s.   In the year 1942, the United States government forced all the Japanese Americans and the Japanese who had settled along the Pacific Coast to relocate to war relocation camps which were referred to as internment camps.   Since the internment camps resulted from the presence of Japanese Americans, this research shall first focus on their history and later discuss about the internment camps. 2.0   History of Japanese Americans in the 19th Century United States has ever been known as the country of immigrants as a result of war, food shortages and political persecutions in other countries where the immigrants hail from. Japanese people happen to make a large percentage of the immigrants, and as highlighted earlier, they began to migrate in to the United States from the late 1800s.   The main cause of the immigration of the Japanese was to work in the sugar plantations which were established along the Pacific by traders who had settled in the Hawaiian Kingdom. The sugar industry had grown tremendously as it was aided by the Americas civil war in the year 1861-1865, and that called for more workers after the Hawaiian population was decreasing due to disease. Other workers were leaving the plantations for better work, and as a result the Hawaii’s foreign minister sought more workers from Japan. Consequently, in the year 1868, the first one hundred and forty nine Japanese immigrants arrived in Hawaii.   Since they were not used to the harsh conditions in the region and all the hard work in the sugar plantations, about forty of them returned to Japan. The rest went ahead and even intermarried with the Hawaii residents. The first Japanese immigrants in to the Hawaii gave formed the Japanese American community.   In the year 1886, the Japan and the Hawaii signed labor convection after which a lot of Japanese migrants arrived to Hawaii as contract workers and some went to California as student laborers.   According to the studies of Niiya and Japanese American National Museum-Los Angeles, Calif. (1993), the Japanese migration to Hawaii was mainly labor migration which intensified following Chinese exclusion from the United States in the year 1882.   It also involved emigration back to Japan and also to West Coast. It was halted by the Gentlemen’s Agreement in the year 1908 and finally by the Exclusion Act in the year 1924. 2.1   Reasons for the Japanese Migration to America Although most of the Japanese went to America for the contract labor, some still had others reasons. For instance, some just followed their parents like the case of one teenage girl who narrates that she just followed her dad. In another case, a woman followed her spouse after he had stayed for quite some time without returning back to Japan. Though she had thought that they would make enough money and return home, they ended up settling there permanently. Student’s immigrants also made a good number of Japanese Americans especially in San Francisco. In the year 1890, there were about three thousand Japanese students in America. Since they did not have enough money for their upkeep and studies, they resulted in to working in the plantations to earn extra money. Consequently, they ended up living in very poor conditions and one newspaper described them as â€Å"poor students and youths who have rashly left their native shores. Hundred of such are landed every year, with miserably scant funds in their pockets†¦Their objection is to earn with labor of their hands, a pittance sufficient to enable them to pursue their studies in language, sociology and politics† (Niiya & Japanese American National Museum (Los Angeles, Calif.) 1993 pp. 3). 2.2   Japanese Americans Life in the Early 20th Century Contrary to what most Japanese had expected, life in America was quite hard for any one else other than the Native Americans.   The life and the work were made difficult by the banks, labor recruiters, and the immigration agents who used to charge Japanese immigrants extortion fees. In addition to the economic exploitation, the Japanese Americans also used to face racial discrimination. The social attitude, laws, and practices limited and excluded them from enjoying life fully, liberty, and also property. The salary that they were getting was barely enough to sustain them, leave alone saving money to enable them go back to Japan.   Most of them wished they were back in Japan like one worker who used to be paid fourteen dollars a month and out of those dollars, he used to pay more than half for the sleeping quarters. The rest was spent in buying food and other personal use.   In such a situation, it was practically hard for such a person to save enough money that would have enab led him to go back to Japan. As a result, majority were eventually forced to settle completely in America (Niiya, & Japanese American National Museum (Los Angeles, Calif.) 1993). The harsh living conditions of Japanese Americans continued to worsen as the years progressed.   In the year 1941, the situation worsened further especially after the Japan attacked and damaged the Pearl Harbor. The Americans accused the Japanese Americans of collaborating with Japan and as a result, they betrayed America. Since every one had started spreading rumors of how the Japanese Americans had helped Japan in the war, the whole of the American population started to have a bad altitude towards them.   As a result, many people started to propose for their removal from the Western States, as they feared Japan might attack them from West Coast although Japan did not have such plans. However, other Americans had other reasons for their removal since some coveted their farms. The groups who were pressing for the Japanese Americans removal from the West Coast continued to increase as groups like Anti-immigration Organizations, Chambers of Commerce from every city, and the American Legion joined the rest who were pressing for the same. The major reason why the Americans wanted the Japanese Americans removed was mere hatred other than the reasons that they were giving initially. Henry McLemore, one of the San Francisco Examiner was quoted to have said that â€Å"let us have no patience with the enemy or with any one whose veins carry his blood.† He continued to say that â€Å"I personally hate Japanese† (Spickard 2009 pp. 106). Still, some politicians continued to express their sentiments towards Japanese as some said that it was impossible to know whether they were loyal or not and were often referred to as inscrutable Orientals. With such hatred, it was obvious that the Japanese Americans were not going to escape relocation. The decision of relocating or imprisoning the Japanese Americans was made in the Washington D.C. by the administration of Roosevelt guided by the military leaders. They were arguing that it was of military necessity to do so, though they were not able to demonstrate that necessity. The military leaders believed that Japanese were dangerous regardless of whether they are loyal or not. Moreover, they continued to argue that even giving them citizenship was not to help in any way, since that would not change their nature. Despite the fact that there were a few protests who argued that they had already jailed all the dangerous Japanese Americans, the administration went ahead and made the decision to remove all of them from the West Coast. Studies of Spickard (2009) record that on 19th February 1942, President Roosevelt issued executive order 9066 that empowered the Secretary of War, Henry Stimson, to designate military areas with an aim of excluding Japanese Americans from the West Coas t. As a result, Arizona, Washington, Oregon and California were divided in to two military regions and the Japanese Americans were prohibited from western parts of the states and some inland sections. Following the order, some of the Japanese Americans started to move towards east with their belongings and family. However, moving with such a short notice was almost impossible for them and many American did not want them to settle in their territories. They were continuously harassed, and due to this, they continued to move to the east.   One governor from Idaho was quoted to have said that â€Å"The Japs live like rats, breed like rats, and act like rats. We do not want them buying or leasing land or becoming permanently settled in our state† (Spickard, 2009 pp.107). When voluntary migration failed to produce desirable results, on March 27, DeWitt stopped it and put travel restrictions on the Japanese Americans in the military zone. In addition, the army decided to move all of them in the concentration camps. The concentration camps were the barbed wire enclosures where the Japanese Americans were moved to after the executive order was issued in the year 1942, to bar them from residing in the West Coast parts of America. Though there had been camps earlier in the history of America, these camps were exceptional because a whole ethnic group was forced to reside there. Since Japanese Americans were passive by nature and accepted anything that was imposed on them, as some people argue, they did not resist moving in to the camps neither did they move out of the same without an order. Some people planed to resist legally though much was not derived from the same, since it did not stop them from being evacuated from their places. Studies of Spickard (2009), record that during the evacuation day, one hundred and twelve thousand Japanese Americans were taken to the evacuation camps. The camps were of very poor conditions since it is recorded that even the ground was wet especially on the day of evacuation. There was no adequate light and the rooms were very small. The environment was not favorable either since it was hot during the day and very cold at night. Whichever the case, they had no alternative but to stay in the barbed wire enclosures. The ten camps were located at different locations particularly in the interior west, in the isolated desert areas. Some of the camps were located at Amache, Minidoka, Poston, Manzanar California, Jerome, Tula lake California and Heart Mountain. After evacuation, only six Japanese Americans remained in the local hospitals since they were seriously sick.   Since they were living communally, all facilities were being shared by about two fifty people. Given that the conditions in the camps were not conducive at all, around one thousand and two hundred left the camps when they were given the chance of joining the US Army. Although many of the Japanese Americans had become desperate and frustrated at first given that some of them even attempted suicide, they later decided to adapt to the life of the camps. Each camp had a government owned farm land that was leased to them; they engaged in agricultural activities and produced poultry and dairy products. The cost of food was not high and other services like the medical cares were provided free of charge. Education was also offered free of charge up to the high school level and majority of the internees were recruited as teachers and others were trained to fit in the employment programs that were available at the camps. 3.1   Japanese Americans Life after Relocation from Concentration Camps After January 1945, all people were finally allowed to leave the internment camps.   The Japanese Americans were given the identification card and they were told that once they presented them to the authorities, they would be allowed to go back to their homes. However, though the government had allowed them to leave, they were still afraid of the Americans for they were still hostile towards them. Even the people who received them were similarly harassed by the rest.   One man who had returned to California in May after the executive order was removed was quoted to have said â€Å"Everybody was afraid of being attacked by the white people. The war was still going on at that time and prejudice and oppression were very severe† (Niiya & Japanese American National Museum-Los Angeles, Calif., 1993 pp. 19) as he described the situation. Moreover, on top of racial discrimination and other forms of harassment, the Japanese Americans still went through a lot trying to rebuild their lives once again. The Japanese Americans are among the many immigrant groups found in the United States. Since the late 1800s nearly half a million Japanese immigrants have settled in America and more than twice of that number today claim Japanese ancestry.   Although they went to America being optimistic that they would work hard and establish themselves, some of these dreams were never realized. Some thought that after making some money, they would go back to their motherland which never came to be since life in America was characterized by a lot of economic hardships. In addition, they faced a lot of prejudice and were discriminated against. The worst came to worst during the Second World War when all the Japanese Americans were forced in to camps with no apparent reason –other than being of the same ancestry with the America’s enemy, Japan. The relocation camps which were located far from the West Coast were characterized by the poor living conditions.   Since the year 1942 when the Japanese Americans was relocated to the internment camps, they were able to go back after the year 1945 when the executive order was finally removed. American Japanese Internment Camps. (2016, Oct 16). We have essays on the following topics that may be of interest to you

Module Islam and Modernity - assignment Documentary analysis

Module Islam and Modernity - Documentary analysis - Assignment Example Both the books have successfully drawn the attention of the readers towards the traditionally depraved condition of the Muslim women in Egypt and presented an appeal to the Egyptian intellectual class to initiate an improvement in their status and assign them equality with men in terms of political, social and economic rights. Historical and Political Context The author feels that it is his moral obligation as an author to communicate to the society his liberal views about the emancipation of women in the Egyptian society. Looking at the erstwhile scenario, he feels that the upliftment of the status of the women in society is not only desirable but also essential and integral to the positive growth and development of his future generations. So he considers it high time that his thoughts broke free from the shackles of passive reflection and found concrete expression in his literary works. However the author fears that this honest expression of his sincere views might be termed as â⠂¬Å"heresy† by the religious fanatics. ... t improved in the Western countries owing to the growing impact of technology and diminishing geographical boundaries resulting in a warmer approach towards new innovations and an openness to change. But despite all these formative changes on the global platform, unfortunately, the scenario in the Islamic countries remains the same. These countries seem somewhat immune to the new changes and events prevailing in their surrounding world. The author claims that this could be attributed to the fact that in addition to a hostility to change propagated by tradition, the people in these countries exhibit a kind of intellectual lethargy which inhibits the growth of their minds. This intellectual lethargy dissuades them from pondering over new ideas and persuades them to seek a convenient refuge under the dead and decaying customs and traditions, in order to circumvent the discomfort of speculation. The outcome is that any idea or opinion that seems to be going against the flow of tradition is labelled as â€Å"heresy† or defiance of religion. Going by this logic, the author’s views on woman empowerment can also be classified as heresy. But here the author clarifies that his work is presented as a revolt against not religion, but tradition. It is intended to defy not Islam, but the rigid and stifling traditions that need to be either mended or discarded. Detailed Analysis Having declared at the outset that he does not conform to the Islamic traditions, the author wonders why the Muslims are so keen on sticking to their traditions whichideally should be done away with. They fail to realise that in their attempt to conform to their traditions they are actually working against the laws of Nature- God’s laws of creation- the Law of Change. They seem to undermine the fact that

I will tell you on the different file Assignment

I will tell you on the different file - Assignment Example This sounds like a feasibility study, but it is actually part of a much bigger picture: What can this farm operation do to become more profitable? Note that the decision about the type of bales would be part of the solution, but not the entire solution. This information is important to the audience because it will influence the way that the smart phone industry goes. If Samsung and other competitors of Apple cannot compete due to lawsuits or fear or breaking patent and copyrights, then Apple will become a virtual monopoly. Samsung will then be faced with withdrawing from the smart phone market completely, and would results in billions of dollars of lost revenue, but more importantly, the lost of a huge customer base. Once Samsung (and other smart phone companies) realize that it cannot compete with Apple, then the market will turn into a virtual monopoly. Another problem to consider is the fact that dropping out of the smart phone market may affect Samsung’s other lines of interest. Samsung’s top executives will be able to use sales figures to determine if any negative press from the court rulings is hurting sales of smart phones. A decision can then be made whether to continue in the smart phone market or withdraw if sales are down and/or Samsung products are banned from certain states or territories. There are still several court injunctions out against Samsung, but Samsung’s sales of smart phones continue to rise. In Q2 of 2012, it was estimated that Samsung had sold more handsets worldwide than Apple had. This is perhaps part of the reason why Apple has been so forceful in going to the

Detective Graham in the Movie Crash Essay Example | Topics and Well Written Essays - 1250 words

Detective Graham in the Movie Crash - Essay Example The film literally bursts with the theme of racial prejudice as a multi-coloured cast careens in and out of the screen to make their presence felt. Each character has an issue to deal with regarding his or her ethnic background. For example, the overly- ethnocentric black car robber who constantly complains about how blacks are being unfairly discriminated upon in L.A. reflects a self-fulfilling prophecy. He believes that the white server in the restaurant ignored them because they were blacks and because blacks are not known to give tips, proved her right by not leaving a tip at all, justifying that they had poor service. A while later, he spots a victim in a white woman who avoids their direction. He knows she did so because she thought they were black muggers and was fearful they would rob her. And true to his â€Å"calling†, the black man and his companion do rob her and her lawyer-husband of their car. Society might have ingrained in these black people how to behave, and they automatically do so even if they think and feel deep down inside it is offensively unfair. However, they play the role society expects them to. It is pathetic to realize that one can be held helpless against societal expectations. These circumstances divide people and turn them against each other. The same goes for the scene where the American gun dealer who gets impatient with foreigners speaking their language in front of him, making him feel left out. Sensing that these Mediterranean customers are Arabs, he snaps at them by saying, â€Å"Play your jihad on your own time†. When the customer reacts angrily, saying he is an American citizen who has the same rights as everyone else, the dealer goes on his offensive oration on how these foreigners have no right to destroy America. He is suggesting that the customers are would-be terrorists, relating it to the September 11 terrorist attacks. The man is sent out of the store leaving her daughter behind while the dealer conti nues his hostile verbalizations. In doing so, he is unaware that he himself is terrorizing a lady. Why are people always so angry that they blame such negativity on others by finding faults? Is it true that we are always â€Å"behind metal and glass† walls that we are inaccessible and hence, untouchable to others? We rely on stereotypes to help us deal with people who are different from us because that is what society expects. Indeed, one can’t help but judge one another based on physical appearances and the stereotypes they represent. Gray (2012) discusses why racial stereotyping is destructive to American society in general. First, it means communicates to the majority of Americans that the negative actions of a few minorities are generalized to the collective values of the whole minority community. This is usually felt by Black American lower to middle-class people who are often adjudged as muggers or criminals. Another effect of stereotyping is that the stereotyped group begins to internalize such negative labels and actually mimic or act out the prejudiced behaviour. This behaviour becomes generalized as typical. The black men in the movie whose self-fulfilling prophecies ingrained by society were adjudged to be so as people are pushed to fulfil those prophecies such as being muggers or criminals. They feel that they have no chance of vindicating themselves from such an unfair perception that they must as well live it.