Naturalism Realism And Naturalism - 1659 Words

Definition of Naturalism: Realism and Naturalism are two very similar artistic-cultural movements. Naturalism, however, is considered a radicalization of Realism, since it shows the human being as a product of nature, all its aggression, physiological needs, sexual delays and mania, among other animalistic characteristics give form to the narratives and characters. According to Naturalism, man is devoid of free will, that is, man is a machine guided by several factors: physical and chemical laws, heredity and social environment, and is always at the mercy of forces that he cannot always control (public.wsu.edu). For naturalists, man is a toy in the hands of fate and must be studied scientifically. Inspired by nineteenth-century†¦show more content†¦He saw the post-Civil War era, the Bowery’s busy shops and huge mansions being replaced by saloons, dance halls and strip clubs. Crane ended up gripping that to his life. While crane was living that life, he most likely had completed his first book, the novella Maggie: A Girl of the streets (1893), it wasn’t after moving to New York that he rewrote the piece and finished. A warmhearted story of an abused girl that drooped into prostitution and ended up committing suicide. Cranes first book (Maggie) was rejected by many publishers because they thought that the description of slum life might fear readers. But Stephen ended up publishing the book himself in 1893 (biography.com). He wrote his best known work, The Red Badge of Courage (1895), a war-era secession novel made into a film by John Huston (1951). He covered as a journalist the Greco-Turkish war (1897) and, a year later, the Spanish-American War. At that time he published The Open Boat, and Other Tales of Adventure (1898). After returning from Cuba, he traveled to England, where he met writers like Joseph Conrad and H. G. Wells. The longing of his country was reflected in Whilom Ville Stories (1900). Deprived was hospitalized in the Badenweiler sanatorium in Germany, where he died prematurely of tuberculosis, complicated by malaria (shmoop.com). In â€Å"TheShow MoreRelatedEssay on Naturalism and Realism1298 Words   |  6 Pages Beginning in the late 19th century, two separate movements spread across America know as realism and naturalism. While the two were very similar in their beliefs and ideals there were still many apparent distinctions to differentiate the two. Realism and naturalism showed themselves in many aspects of life, from art and sciences to new math techniques and even religion. However, above all else these movements may have been most evident in the literature of this time. Reading through American literatureRead MoreThe Period Of Realism And Naturalism868 Words   |  4 PagesPeriod of Realism and Naturalism Realism and Naturalism are literary movements that appeared across America in the late 19th and early 20th centuries. The two are â€Å"sometimes used interchangeably, sometimes used as opposites† (902). Realism and Naturalism emerged in numerous aspects of life, but are most evident in literature. The purpose of realism is to demonstrate â€Å"idealistic views of life in favor of detailed, accurate descriptions of the everyday† (902). On the other hand, naturalism focuses onRead MoreRealism and Naturalism in American Literature Essay1069 Words   |  5 PagesMarch 2013 Realism in Huckleberry Finn Between the end of the civil war in 1865 to about 1910, two styles of literature dominated American literature: realism and naturalism. Realism presents the world as it really is. One of the well known writers of realism, William Dean Howell’s, wrote â€Å"realism in nothing more and nothing less than the truthful treatment of material.† Realism in literature tends to be the plain and direct account of whatever is being written about. Writers of realism fill theirRead MoreRealism and Naturalism in American Literature Stories Essay1493 Words   |  6 PagesThere are two dominate aspects of Realism (Social Rules Morality), and two dominate laws of Naturalism (Environment Determinism), that comes into play in the American Literature stories of Daisy Miller ,Frank James, and Jack London. According to one authoritative source (Britannica), realism in its basic form in Literature is a literary style in which the author describes the reality of persons (people) in detail t o resemble their actions, emotions, and environment. The strengths and weaknessesRead MoreA Dolls House, Drama Analysis, Realism and Naturalism1235 Words   |  5 PagesA Dolls House, Drama Analysis, Realism and Naturalism Topic B: Character Nora Helmer frolics about in the first act, behaves desperately in the second, and gains a stark sense of reality during the finale of Henrik Ibsen’s A Doll’s House. Ibsen was one of a few pioneers of the new theatrical movement of realism, and accordingly he is often called the father of modern drama. The character of Nora lives in a dream world, a childlike fantasy, where everything is perfect, and everything makes senseRead MoreThe Influence of Realism and Naturalism on 20th Century American Fiction2205 Words   |  9 PagesThe Influence of Realism and Naturalism on 20th Century American Fiction After World War I, American people and the authors among them were left disillusioned by the effects that war had on their society. America needed a literature that would explain what had happened and what was happening to their society. American writers turned to what is now known as modernism. The influence of 19th Century realism and naturalism and their truthful representation of American life and people was evident inRead MoreTranscendentalism, Realism, Naturalism, And Existentialism- Shaped The Advancement Of American Literature1486 Words   |  6 PagesTranscendentalism, Realism, Naturalism, and Existentialism- shaped the advancement of American literature. They were considered to be theoretical and political philosophies which held important positions in the development of modern literature. The original authors, Ralph Waldo Emerson, Mark Twain, Lawrence Sargent Hall, and Jerome David Salinger, presented works inspiring new perspectives and social outlooks upon reality and it’s offerings. Through characterizing the progress of the philosophiesRead MoreCharles Baudelaire, Leo Tolstoy, and Anton Chekhov: Change during Romanticism, Realism, and Naturalism979 Words   |  4 Pagesend, writers have explored change as a literary theme for centuries. Charles Baudelaire, Leo Tolstoy, and Anton Chekhov give readers a glimpse into how change affects man in terms of the philosophies of their respective ages of Romanticism, Realism, and Naturalism. During the age of Romanticism, authors explored the ideology that people can learn, change, grow, and improve themselves—even hardened criminals. People of the Romantic era were in tune with their feelings; everything revolved aroundRead MoreSimilarities and Differences Btw Realism and Naturalism in the Red Badge of Courage and to Build a Fire1644 Words   |  7 PagesSimilarities and Differences between Naturalism and Realism Both Naturalism and Realism were the genres of literature that appeared after the Civil War in the United States. The Realism and Naturalism first originated in Europe as a response to the Romanticism and Napoleonic War. People suffered from their misfortune and got depressed from the situation on which nothing had left but misery after the war. Likewise, in America, Realism and Naturalism came out in response to the miserable war, the CivilRead MoreRealism and Naturalism in Crane’s Open Boat â€Å"Perhaps an individual must consider his own death to1000 Words   |  4 Pages Realism and Naturalism in Crane’s Open Boat â€Å"Perhaps an individual must consider his own death to be the final phenomenon of nature.† In this small excerpt from his short story â€Å"The Open Boat† one can clearly see that Stephen Crane was a firm believer in the concepts of naturalism. After the harsh and violent Civil War the United States was no longer the nation it had been before. Previously, Americans had focused on the positive or romantic side of their surroundings and had written in a romantic

The Main Causes of Global Warming - 890 Words

Global warming is the rise of temperature of the Earth. The main cause of global warming is the greenhouse effect. The way humans behave is the reason that greenhouse gas trap more heat. Automobiles are the main cause of the greenhouse gases to to trap the heat. Global warming doesn’t completely mean a constant rise in temperature, it is mainly a change in temperature.in patterns. The two major greenhouse gases include methane and carbon dioxide. Carbon dioxide and methane normally come from Earth’s atmosphere. The greenhouse gases are enhanced because of our human activity. The greenhouse gases are known as synthetic chemicals. Our Earth has had at least five ice ages. The very first ice age we have had occurred nearly 2 billion†¦show more content†¦Global warming heats the ocean temperature and deteriorates the reefs leaving fish without homes. The reason the heat affects the reefs is because it bleaches them. The heating of the ocean can also give the reefs several different types of diseases. The diseases are bad because the reefs support entire ecosystems. The reefs are capable of absorbing carbon dioxide which makes them sick and kills them eventually. The ice caps are melting due to global warming, which means water levels rise. When water levels rise it is harder for reefs to get the sunlight they need to survive. Global warming is causing our main deserts to dry up even more. It is causing all of the the water in the desert to evaporate constantly. Some areas out there where it is still wet will receive long dry weather until precipitation occurs. Water levels are expected to drop nearly 30% in the next few years. Warm air in the tropics is heating up which means there will be more tropical thunderstorms, this will give the deserts and other dry places not in the tropic region a longer and tougher drought. Global warming can mean getting warmer, and when it gets warmer the water evaporates into the air which gives hurricanes more water and stronger winds to work with. Future hurricanes are expected to be more similar to the strong ones in the past. For example the tornados will be more like Katrina and Irene. The hurricanes will be a serious problem for people livingShow MoreRelatedDifferent Arguments and Theories on Global Warming and Why to Take Action1464 Words   |  6 PagesDifferent Arguments and Theories on Global Warming and Why to Take Action Every year, almost 7 billion tons of carbon dioxide is released into the atmosphere by human activity. That is the equivalent of 107,700,000 jet airplanes being in the air at once! This harrowing figure is the main cause of global warming, and has been increasing for the last 50 years. Global warming is caused by the increase of greenhouse gasses, carbon dioxide and methane primarily, in the earths upper atmosphere directlyRead MoreThe Potential Cause Of Global Warming1689 Words   |  7 PagesThe potential causes of global warming are debated about by many scientists. Many scientists believe that global warming is natural while others believe it to be caused by mostly humans. Global warming may be completely natural for many reasons. First, Earth tends to go through cycles of heating and cooling and this wouldn’t be the first time our planet has begun to heat up unexpectedly. Second, nobody can directly correlate humans with global warming, we may emit CO2 but that doesnâ₠¬â„¢t mean we causedRead MoreEssay about Human Caused Global Warming1277 Words   |  6 Pages At first thought the essay topic global warming, seemed simple. After researching many sites, such as National Aeronautics and Space Administration (NASA), University studies, Intergovernmental Panel on Climate Change (IPCC) studies, Nongovernmental International Panel on Climate Change (NIPCC), and more, global warming is very complicated. It hinges on many factors, solar activity, deforestation, increase in carbon dioxide from forest floors, obliquity (change in axil tilt of Earth), volcanoRead MoreThe Causes for Global Warming1538 Words   |  7 Pagesits main functions is to act as a shield to protect Earth from solar radiation, and, at the same time, to trap heat inside to keep the planet warm. Over billions of years the atmosphere has changed several times. Atmosphere affects climate, so, as it changes, climate changes as well. Climate change, as its name says, is the variati on of global climate over long periods of time. Climate model projections made by the US Intergovernmental Panel on Climate Change (IPCC) show that, recently, global temperatureRead MoreGlobal Warming Controversy667 Words   |  3 PagesGlobal warming is defined â€Å"as an increase in the average temperature of global surface air and oceans since about 1950† (White). The global warming controversy is an ongoing dispute with two main sides; one stating that the direct cause to global warming is through people’s daily activities and the burning of fossil fuels, while other people all around the world refuse to believe that human contributions are the main cause, saying that the earth is going through a natural stage of climatic changeRead Moreglobal warming1539 Words   |  7 Pagesits main functions is to act as a shield to protect Earth from solar radiation, and, at the same time, to trap heat inside to keep the planet warm. Over billions of years the atmosphere has changed several times. Atmosphere affects climate, so, as it changes, climate changes as well. Climate change, as its name says, is the variation of global climate over long periods of time. Climate model projections made by the US Intergovernmental Panel on Climate Change (IPCC) show that, recently, global temperatureRead MoreIntergovernmental Panel on Climate Change1404 Words   |  6 Pagesuse of fossil fuels worldwide to have a slim chance of stopping Global Warming. If the people have anything less than the percentage given, Global Warming will not stop. As of now Global Warming is a big issue throughout the world. Some say Global Warming is just a myth to scare people and it’s just a natural cause, but there is proof that Global Warming is a fact and that the main cause of Global Warming is anthropogenic causes or man-made. Man has overused the burning of fossil fuels throughoutRead MoreThe Effects of Global Warming on the Earth990 Words   |  4 PagesGlobal War ming Earth’s temperature is a vital aspect to Earth and its surroundings. The atmospheric temperature along with natural gases is the significant reasons why Earth inhabits all of its life. When there are changes that alter the natural affects of Earth’s environment there are factors that places the environment at risk. Increase warming of global temperatures account as a major concern of Earth’s surroundings. Global warming is a prominent source to consider how and why the environmentRead MoreThe Issue Of Global Warming1701 Words   |  7 Pages The Issue of Global Warming Even though some people believe that there is no such thing as global warming, there has been significant evidence that the Earth is warming. Most scientists believe that the main cause of global warming is human influence. The burning of fossil fuels and the use of fertilizers are the main contributors to the heating of the Earth. Many problems occur as a result of the climate changing. As the climate changes, some animals may become extinct, there is a rise in seaRead MoreGlobal Warming Is A Natural Phenomenon1218 Words   |  5 PagesGlobal Warming Global warming is a natural phenomenon. People produce greenhouse gases, like carbon dioxide, by burning fossil minerals, cutting down trees and stripping the land, often referred to as deforestation. These greenhouse gases have high permeability to the visible light from the sun radiation, but they are highly absorbent to the long wave radiation that is reflected from the earth. These gases have especially strong absorption to the infrared from ground radiation. This phenomenon

Systematic Approach of World Wide Web Free Essays

string(66) " times when stipend relief may be available from various sources\." Getting your course onto the World Wide Web (WWW) is best done using a systematic approach. There are a number of steps that need to be taken prior to starting any of the actual web work. Meetings should be held with various groups within your institution. We will write a custom essay sample on Systematic Approach of World Wide Web or any similar topic only for you Order Now Once the actual coursework is begun, there are some essential components and some optional components. There are specific skills and talents that you either need to acquire or you need to access. Each web-based course is unique, but they often have many components in common. Some are essential, others may be optional. Resources can be found on your campus, from the many web companies and from the web itself. World Wide Web, WWW, Distance Education, HTML, Web-Based Instruction The number of degree credit courses available on the World Wide Web (WWW) has increased at the same astonishing rate as other activities on the WWW. There are some specific steps that can be taken that will help to transport the professor from the idea stage to the delivery of a course over the WWW. Also, just like any other educational technology, web-based instruction works better for some situations than others. Web-based instruction is useful when you want to create a virtual environment which is not easily or, perhaps, safely accessible. An example is sending learners to a virtual nuclear lab or on a â€Å"virtual tour† of the Louver in Paris. Web-based instruction it allows learners to gain knowledge and skill more effectively than traditional methods. Simply transferring material such as lecture notes to the web is not using the technology to its best advantage. Lengthy text such as lecture notes are, in fact, best printed because most learners experience eye strain and sensory disinterest reading long passages of text on a screen. Some specific situations tend to lend themselves to web-based instruction. You want to encourage communication through conferencing. Through internet conferencing learners may participate in discussions or group work with one another with or without the participation of the instructor. Role plays, simulations of historical events and debates are also examples of how learning can be facilitated through the conferencing option. You want learners to use â€Å"source documents† to complete assignments such as conducting an analysis or designing a project. These source documents may not be readily available to learners or perhaps, based on the assignment, will not be equally significant to all the learners. For example, you may ask learners to research and analyze issues pertaining to Canadian elections. To complete the assignment, various learners may access archived information such as newspaper and journal articles which specifically relate to their particular interest or point of view. One example is a site operated by the University of Victoria (http://web.uvic.ca/history robinson/index.html) which contains letters, maps, biographies and newspaper articles about the murder of William Robinson committed on Saltspring Island in 1868. The information at the site allows learners and the public to pursue their research as they please and to access original documents which are not generally available. Individuals are free to interpret the meaning of the documents and reach their own conclusions. You want to provide maximum flexibility to allow learners to undertake learning and research in the order which best suits them. Because the web allows learners to â€Å"move around† at will, they do not need to follow a structured hierarchy. Generally learners need and want some direction but the web allows a more flexible approach. You want learners to pool data and/or analysis to find patterns and trends or to undertake further study. For a starting point and to keep us on track in this paper, I will discuss degree credit courses delivered by the University of New Brunswick. I will assume that for your case there is ready WWW web access for the professor as well as web access for students. Again, for consistency, I expect my students to have at least Netscape 3 (or its equivalent), their own internet service provider (ISP), and the skills necessary to access the WWW. These are my starting points – but most concepts discussed will transfer across institutional lines. There a number of things that you should do before you begin to do any coding, contracting or late night computer hacking. There are meetings to setup, there is paper work to be done and decisions to be made. Then, and only then, do you get to â€Å"play† with the computer. I would advise that you consider the following meetings as part of your endeavors. They will help you set the ground rules, help you avoid some of the mine-fields, and start you off on a working relationship with groups that can be either wonderful allies or formidable combatants, and hopefully help keep you on track as you work towards a finished product. 6.2.1 Your initial meeting with your own department I feel it is imperative for any relationship you and your delivering agency (Department of Extension, Continuing Education or â€Å"University of the World†) to start with a good relationship with your own department. In this meeting you may need to get the approval of the supervisors of your department to be able to deliver in something other than the traditional face to face, on campus mode. Those in authority may have to guarantee the academic support for some period after the first start of delivery of the course (at UNB, the period is three years). At the University of New Brunswick, instructors delivering courses through the Department of Extension are recommended by the faculties. This is something you might also wish to discuss with your own department at this time. It is often assumed that the person(s) developing a course will be the one(s) that wish to teach the course and the one(s) that the faculty will appoint to teach the course. This is not always the case. You should also discuss possible sources of help for the development of your course. There are times when stipend relief may be available from various sources. You read "Systematic Approach of World Wide Web" in category "Papers" There may also be funds available from other agencies. 6.2.2 Your first meeting with your delivering agency Having gained the approval of your faculty, you should next meet with your delivering agency. In this meeting, you should discuss the ways that they can help you in the development of your course. They may also share with you what they know about possible funding sources. As Web-based learning is different from regular face-to-face lecture learning, they will want you to make use of good instructional design methodologies. This is often an area where they can help. Here are some items you may wish to discuss at that meeting: a. possible methods of web-based delivery for your course, b. method of payment to the instructor, c. ancillary support materials and their delivery to the students, d. how the materials, assignments, marks and communications flow between parties g. on-going checkpoint meetings with your delivering agency. At regularly scheduled intervals, you should meet with your delivering agency as they will wish to monitor the development of the course. Your delivering agency should be checking with you to: * keep abreast of your time lines. They need this to be able to best market your course and to see that it receives the coverage it deserves, * ensure the consistency of an Academia â€Å"look and feel† * ensure the consistency of any standards for web-based courseware development (for an example, please see http://www.unb.ca/home/webinfo/guide.html) * keep abreast of your needs and successes. These meetings are intended to insure the standards and formats consistent with the delivery of your institute’s courses, and should in no way be an attempt to interfere with your teaching. There is an ongoing debate as to whether one should do all or some of the web work oneself, or if the work should be jobbed out. I enjoy working with the web, I have instructional design training and have been involved in courseware development for quite a few years and so, as long as I have more time than financial resources, I will do the work myself. There are many very good professional agencies that can be contracted to produce courseware for you. These agencies can be contracted to do a wide range of the jobs necessary to complete any type of web-based application. There are probably agencies within your institution who specialize in instructional design and courseware development. These units should be consulted. For certain areas of the development that you do yourself, you will need some specific skills. You will need to be very familiar with these or will need access to people who are and can do these aspects of the job for you. 7.1.1.1 HyperText Markup Language – HTML Stands for HyperText Markup Language, and on a scale of one to ten, learning the basics of HTML is about a three. The web is a great resource (see the Resource list below), and there are a plethora of good books on the subject. I keep the most current version of Teach Yourself Web Publishing with HTML in a Week by Laura Lemay near my computer. As with all aspects of the WWW, the print support is changing constantly, but the most recent edition is usually the best. Again, there a large number of excellent resources and my favorite is Jerry Kemp’s The Instructional Design Process (New York: Harper Row, 1985). It is however, out of print, and this is one case where I do think the next edition was not as good as the first. Another good choice is, Robert Branch’s Common Instructional Design Practices Employed by Secondary School Teachers, Educational Technology, 34, (Englewood Cliffs, NJ: Educational Technology Publications, 1995). The more familiar you become with HTML, the more you will be able to enhance your course’s web site. This can be a good thing, and it can also be not so good. Adding components and extra â€Å"bells and whistles† to your web site should be done as a conscious choice to support your educational objectives and not just because the â€Å"bells and whistles† are there. Stands for Common Gateway Interface and is the coding that allows the information collected from forms on webs sites to be manipulated. This can be as simple as allowing students to send specific assignments to you, or can be as elaborate as on-line registration. Every Web-delivered course will have a number of components. These will vary depending upon your needs, your style and the degree of interactivity in the course. There are some components that should be part of your site, in order to make the course appealing to your customer. I feel that some components of a web-based course are essential and others are optional. These can be divided into static and dynamic. These components change very little. They can be put on your web site and only updated as needed. This will often come directly from your University calendar. This can be as informal or as formal as you like. What kind of first impression do you wish to make? How much do you wish to add? Do you wish to link to your own personal Web site (if you have one)? Again, this can often come from your university calendar. It is always a good point to specify any particular computing hardware, software or skills that will be required for students to be able to take your course. Here is a nice place to put a scanned cover of the text – along with the ISBN, the publisher and all of the information needed for your potential students to acquire this text. Here is a good place to put a link to your institute’s bookstore – assuming it has a web site. This is where you put as much information as you can about how students can reach you. Will you have office hours? Virtual office hours? Can they reach you via Email? How do they reach each other? Is there a listserv, a secure server? Students all seem to want to know what they have to do to get a mark. This is a good place to tell them about assignments, quizzes, mid-terms and finals, and any other expectations you have of them. These components may change often. They might be updated, or supplemented once a week or every few days. This gets used much more in the first part of the class. As the class gets â€Å"into it† this seems to be used less frequently. These can be placed on the web site before the class begins for all assignments, or can become readable at given times or as new assignments are given. These are the actual components of the web site that allow interactivity in the course. The real power of the WWW is global communication. And this is what makes web-based courses so exciting. Your course’s communications may include any number of the following: These use standard Email to allow all members of the class to send and receive messages from any other member of the class, including the instructor. Messages are automatically sent to all of the individual’s personal Email addresses. These are places where people can interact. Student-to-student, student-to-teacher and teacher-to-student or teacher to the entire class. These are sections on the web that students go to and are able to read messages and participate in on-line, asynchronous ‘conversations.’ 7.2.1.2.6 Interactive ‘real time’ two-way audio or video There are numerous pieces of software available now that allow desktop two-way video and audio. These tend to require very high bandwidth, and because they are ‘real-time’ they require the participating parties to all be on the web at the same time. This is a place where your marking scheme can be listed. It is also a place where you can post marks or assignments in (if you have a secure server that only your class can access). As each week progresses, or just prior to each week’s work, students may need to have the equivalent of lecture notes to supplement what is covered in the text book, or what has been assigned on the web. Some web software will allow you to put the all the notes on the web site – and as certain dates arrive, students then have access to the notes. These may be essential, depending upon your requirements. These may be as sound files (.WAV or .AU), audio streaming (Real Audio, Soundstream, Shockwave) or MIDI files. These may be as animated .GIFs, QuickTime, Shockwave or Java applications. 7.2.2.3 Quizzes, especially â€Å"self-correcting† quizzes These may be as part of a web educational software (WebCT) or can be developed by yourself or your institution. These may be as included as text pages or may be referenced to other sites. This is one area where copyright can really come into play. The cost of clearing copyright on a set of Harvard business case studies can be out of the question. These may be as QuickTime © video or may be done with the new Real Video that allows real-time video streaming. These will allow you to maintain and provide access to databases over the web. These may be as simple as step-by-step instructions for any topic with branching provided to additional sites. They can also be we intelligent tutorials with on-line interactive testing. An â€Å"open server† will allow anyone, anywhere on the web to access your information. A â€Å"secure server† will only allow persons with some type of authorization code to access your information. (This list does not constitute an endorsement on anyone’s part. These resources are a jumping off points to help you get your course on the web.) Please do not overlook the many resources on your own campus. This site has links to courses, resources, helper sites that aid you in choosing which type and format of media to use, sites that check your HTML for errors or idiosyncrasies, and much more. http://www.unb.ca/web/wwwdev/resources.html 8.2 Conferences, on-line or face-to-face NAWeb ’98 – The Virtual Campus (October 3-6, 1998). This international conference is in its fourth year. It is intended solely for those developing courseware for delivery on the WWW or for those delivering courseware over the WWW. http://www.unb.ca/web/wwwdev/naweb98/ 8.3 Books, listservs and associations Badrul Khan’s Web-Based Instruction (Englewood Cliffs, NJ: Educational Technology Publications, 1997) is quite good. I host the WWWDEV listserv. This listserv hosts the NAWeb conferences, and has 1400 members from around the world – developing for delivery over the WWW or actually delivering courseware over the WWW. The DEOSNEWS listserv is involved in all aspects of distance education. You can join that one by sending this message DEOS-L is a service provided to the Distance Education community by The American Center for the Study of Distance Education, The Pennsylvania State University. Opinions expressed are those of DEOS-L subscribers, and do not constitute endorsement of any opinion, product, or service by ACSDE or Penn State. The Canadian Association for Distance Education (CADE) can often help The Association for Media and Technology in Education – Canada (AMTEC) is another favorite of mine. Use every and any resource you can. Join groups for support, and support others in similar projects. This is a rapidly emerging field, and it is evolving and growing just as fast as it is emerging. Here is where you add ideas you pick up at the conference. This site has links to courses, resources, helper sites that aid you in choosing which type and format of media to use, sites that check your HTML for errors or idiosyncrasies, and much more. http://www.unb.ca/web/wwwdev/resources.html 8.2 Conferences, on-line or face-to-face NAWeb ’98 – The Virtual Campus (October 3-6, 1998). This international conference is in its fourth year. It is intended solely for those developing courseware for delivery on the WWW or for those delivering courseware over the WWW. http://www.unb.ca/web/wwwdev/naweb98/ 8.3 Books, listservs and associations Badrul Khan’s Web-Based Instruction (Englewood Cliffs, NJ: Educational Technology Publications, 1997) is quite good. I host the WWWDEV listserv. This listserv hosts the NAWeb conferences, and has 1400 members from around the world – developing for delivery over the WWW or actually delivering courseware over the WWW. The DEOSNEWS listserv is involved in all aspects of distance education. You can join that one by sending this message DEOS-L is a service provided to the Distance Education community by The American Center for the Study of Distance Education, The Pennsylvania State University. Opinions expressed are those of DEOS-L subscribers, and do not constitute endorsement of any opinion, product, or service by ACSDE or Penn State. The Canadian Association for Distance Education (CADE) can often help The Association for Media and Technology in Education – Canada (AMTEC) is another favorite of mine. Use every and any resource you can. Join groups for support, and support others in similar projects. This is a rapidly emerging field, and it is evolving and growing just as fast as it is emerging. Here is where you add ideas you pick up at the conference. How to cite Systematic Approach of World Wide Web, Papers

Auditing and Professional Practices A Report on Different Scenarios

Question: Discuss about theAuditing and Professional Practices for a Report on Different Scenarios. Answer: Introduction: Scenario One The financial feasibility of the proposed acquisition is better adjudged by analysing the cash flow forecast rather than analysing the sales and profit forecast (Havard, 2013). Therefore, it is the prime responsibility of the auditor to verify the genuineness of the cash flow forecast in an audit of merger and acquisition. In the present scenario, the auditor has been appointed by Bolts Ltd to audit the managements estimations regarding acquisition of Steel Pty Ltd. Thus, the primary objective of the auditor in this audit will be to report to the owners of Bolts Ltd as regards the financial viability of the proposed acquisition of Steel Pty Ltd. For this purpose, the auditor is required to verify the correctness and completeness of the financial forests results as regards sales, costs, profits, and cash flows (Financial Forecast and projections, 2001). Since, the verification of cash flow forecast is the essential requirement of audit of the potential acquisition of Steel Pty Ltd., therefore, the auditor need to pay more attention to this aspect. In this regard, the auditor should bear in mind that it is of paramount importance for him to comply with the fundamental principles of auditing. The fundamental principle of auditing includes accountability, integrity, objectivity and independence, competence, and rigour (Gray and Manson, 2007). The primary objective of the audit being conducted in relation to potential acquisition of Steel Pty Ltd is to provide a reasonable assurance to the owners that this proposed acquisition will be financial advantageous for them. Further, the principles of audit require that the auditor should maintain professional skepticism, which implies that the auditor should always have a questioning mind. The auditor should be alert to the situations that may pose threats to the compliance with the fundamental principles of auditing. In the present scenario, the management of Bolts Ltd does not want the auditor to verify the accuracy and completeness of the cash flow forecast (Gray and Manson, 2007). The auditor should be alert to this situation as there may be a possibility of management being involved in some kind of mischief. Thus, the managements denial for verifying the cash flow forecast should be identified as a threat that may hinder compliance with the fundamental principles on the part of the auditor (Gray and Manson, 2007). Another threat could be the nature of information being audited in the audit of potential acquisition of Steel Pty Ltd. In this audit assignment, the audit has to verify the correctness of the forecast, which is being prepared by the management. The verification of the forecast becomes a challenging task for the auditor due to unavailability of the verifiable assertions (Gray and Manson, 2007). This means that the auditor does not have strong base to verify that whether the forecast is accurate or not. However, despite these threats and challenges, the auditor needs to comply with the fundamental principles governing the audit such as accountability, integrity, objectivity and independence, and competence. Following these principles, the auditor should make an honest report to the owners of the Bolts Ltd on the accuracy of the cash flow forecast (Gray and Manson, 2007). Scenario Two The ethical issues arise in every business, but proper management of the ethical issues is crucial to manage the business adequately and conduct the affairs smoothly. In order to manage the ethical issues, it is important for the management to follow a structured approach that helps in resolving the ethical issues (Trevino and Nelson, 2010). The American Accounting Association (AAA) has prescribed a seven step decision making model, which is considered to be helpful in resolving the ethical issues in business (Cartlidge, 2011). The first step of the model prescribes to set up the foundation for analysis of the case by identifying the crucial facts about the case. It is needed to be kept in mind that there does not remain any ambiguity as regards the facts involved in the case at hand. This step is very crucial because the overall direction of the decision making process would be set based on the outcome of this step (Cartlidge, 2011). The second step of this model is considered to be the most crucial as it relates to enlisting the ethical issues involved in the case at hand. This is an analytical step, which requires that the facts are analysed properly and the ethical issues are tracked based on that critical analysis of the facts (Wilson, 2014). The decision maker is needed to be impartial while analysing the facts and should link the ethical issues with those facts in such a manner that all the ethical issues at stake are identified adequately. The third step of the model comprises of recognition of the norms, principles, and values connected with the case at hand. At this step, the decision maker is required to think on the issues taking into account the social and professional ethics. Further, in regard to this, it is essential to note that the requirements of code of ethics or social principles would be taken as the norms against which the compliance has to be adjudged (Wilson, 2014). The next step the model is to locate the alternative courses of actions that one could take to resolve the ethical issues in business (Jackson, Sawyers, and Jenkins, 2007). At this step, the alternative courses of actions are only identified without verifying them against the principles and values. The verification of the alterative courses of actions against the principles and values and evaluation of their appropriateness is done at the fifth step of the model. The sixth step is to analyse the outcome of the chosen course of action before finally resorting to the decision. Finally, at the last step, the decision maker jumps to the decision and decides what finally is to be done. Thus, the AAA model provides a comprehensive and concise approach to deals with the ethical issues in the business (Jackson, Sawyers, and Jenkins, 2007). Applying AAA model on the current scenario, the decision could be reached as under: Step 1: Facts of the case Zane is taking up an audit assignment, which if was allocated to Luke, could have earned him a promotion. The relationship is in conflict with Zane and client now. Luke knows that Zane (current auditor) is right at his place, it is the client, who is misleading the audit manager and trying to defame the auditor (Work Ethics, 2016). Step 2: Ethical Issues Lukes promotion depends upon this assignment, thus, the ethical issue is that whether Luke should favour the client and ask the audit manager to replace Zane disregarding the fact that Zane is right (Work Ethics, 2016). Step 3: The Norms, Principles, and Values Concerning the Case The code of ethics of professional accountants applies on the current case. The code of ethics requires that the auditor maintains proper quality control while managing the client relationship. In the suspected cases, the auditor should inquiry about in more detail (Work Ethics, 2016). Step 4: Alternative Course of Action There are two alternatives available to Luke; first is to support the client and get the assignment and second is support Zane revealing to the audit manager that the client was wrong. Step 5: Best Course of Action The best course of action for Luke in this situation will be to support Zane by revealing to the audit manager that the client is wrong and Zane is right at his place. This will be in conformity with the code of ethics. Step 6: The Possible Outcome of Each Course of Action The first alternative may get promotion to Luke, but it is unethical and against the guidelines of professional code of ethics. The consequences of this alternative in the long run would be hazardous for Luke. Second alternative may not get him promotion as of now, but in the long run it would be really fruitful because it is in conformity with the ethical guidelines (Work Ethics, 2016). Step 7: Final Decision Based on the possible outcome, the second option is better than the first one. Thus, Luke should support Zane by exposing the client in front of the audit manager (Work Ethics, 2016). Another model namely Mary Guy decision-making model could also be applied in ethical decision making. All ethical decision making models are based on some common concepts such as honesty, accountability, loyalty, fairness, and integrity, thus, the final outcome of all the models is expected to be the same. Therefore, even if the current issue is analysed by applying the Mary Guy decision-making model, the final decision would remain the same. Scenario Three Verification of the accounts payable is a crucial aspect to be considered by the auditor in auditing the current liabilities of a company (Schaeffer, 2008). Since the accounts payable covers a significant part of the current liabilities, therefore, the auditor need to pay special attention while verifying the accounts payables. Further, the verification of the accounts payables is linked with the stock verification also, thus, the auditor need to maintain professional skepticism throughout auditing the accounts payables (Schaeffer, 2008). The verification of the transactions is done on the basis of few verifiable audit assertions such as occurrence, completeness, accuracy, cut-off, and classification. In respect of assets, liabilities, and equity, the auditor is also required to take into account additional assertions such as existence, rights and obligations, and valuation (Delaney and Whittington, 2009). The occurrence assertion verifies that the transaction has actually been occurred and that it relates to the entity. This assertion helps the auditor in assuring that the fake transactions are not recorded in the books of accounts (Puncel, 2007). The completeness assertion relates to assuring that those all transaction, which should have been recorded, have in fact been recorded in the books of accounts. The accuracy assertion states that the recorded transactions have been reflected in the financial statement accurately. One of the most important assertions that the auditor has to take into account for the year end transactions is cut-off. The cut-off assertion requires the auditor to ensure that the yearend transactions have been recorded in the correct accounting period (Puncel, 2007). In the present case, completeness and valuation are the two primary assertions that are considered at risk. The result of analytical procedures performed by the auditor depicts that the credit period of the account payables has fallen down to a significant level as compared to the previous years (Dauber, 2009). This sudden downfall in the credit period of the account payables raises doubt over the valuation of the account payables. Further, it has been identified that the internal controls over the purchase of raw material are also weak, which raises doubt over the completeness assertion in respect of the account payables. The internal controls are so weak that the invoices are not processed on time resulting into mismatch of the book balance with the suppliers books (Graham, 2015). The auditor needs to verify completeness and valuation assertions in respect of account payables in a great detail. It is essential for the auditor to apply substantive audit procedures to verify the assertions in detail (Gray and Manson, 2007). In the present case, the auditor needs to collect conclusive evidences as regards completeness of the account payables. Applying the substantive procedures for all the accounts payables may be problematic, thus, the auditor should draw samples based on materiality (Whittington, 2012). Further, the auditor should first verify the internal controls that the entity has in place to ensure that the transactions relating to purchase, payment, and discount settlements are recorded appropriately. After verifying the internal controls, the auditor should proceed with verifying the account payable ledger. In order to ensure that all the transactions which should have been recorded, have in fact been recorded, the auditor should request the management to provide him with a list of suppliers. Further, the purchase invoices should be verified with the purchase requisitions raised by the purchase department of the company (Beasley and Carcello, 2008). The entries in the suppliers ledger should tracked with the serial number of the invoices to ensure that all the invoices have been recorded in the books. Further, in order to track unusual fluctuations, the auditor should perform analytical procedures by comparing the level of accounts payables in the current period with the level of accounts payables in the previous periods (Beasley and Carcello, 2008). Apart from verifying the completeness assertion about the account payables, it is also crucial for the auditor to ensure that the value of account payables shown in the books of accounts is correct. The auditor should cross check, the purchase day book with the accounts payables ledger and ensure that all the purchases are reflected in the accounts payable ledger (Beasley and Carcello, 2008). Further, the physical copy of the purchase invoices should be verified with the entries in the accounts payable ledger. The payment to the account payables should be checked with the bank statement to ensure that payments made are genuine. Further, the settlement discounts allowed by the suppliers should be checked with the debit notes issued by them and ensure that the same have been adequately posted in the ledgers. Last, but not the least, the auditor should request the balance confirmations from the suppliers and cross check them with the balance in the suppliers ledger. In this regard, the auditor should bear in mind that the differences in balance if any is satisfactorily explained by the management (Beasley and Carcello, 2008). References Beasley, M.S. and Carcello, J.V. 2008. GAAS guide 2009: a comprehensive restatement of standards for auditing, attestation, compilation, and review. CCH. Cartlidge, D. 2011. New aspects of quantity surveying practice. Taylor Francis. Dauber, N.A. 2009. Wiley the complete guide to auditing standards, and other professional standards for accountants 2009. John Wiley Sons. Delaney, P.R. and Whittington, O.R. 2009. Wiley CPA exam review 2010, auditing and attestation. John Wiley Sons. Financial Forecast and projections. 2001. [Online]. Available at: https://www.aicpa.org/research/standards/auditattest/downloadabledocuments/at-00301.pdf [Accessed on: 13 August 2016]. Graham, L. 2015. Internal control audit and compliance: documentation and testing under the new COSO framework. John Wiley Sons. Gray, I. and Manson, S. 2007. The Audit Process: Principles, Practice and Cases. Cengage Learning EMEA. Havard, T. (2013). Financial Feasibility Studies for Property Development: Theory and Practice. Jackson, S., Sawyers, R., and Jenkins, G. 2007. Managerial accounting: a focus on ethical decision making. Cengage Learning. Puncel, L. 2007. Audit procedures 2008. CCH. Schaeffer, M.S. 2008. Fraud in accounts payable: how to prevent it. John Wiley Sons. Trevino, L.K. and Nelson, K.A. 2010. Managing business ethics. John Wiley Sons. Whittington, O.R. 2012. Wiley CPA exam review 2013, auditing and attestation. John Wiley Sons. Wilson, R.M.S. 2014. Routledge companions in business, management and accounting. Routledge. Work Ethics. 2016. [Online]. Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p1/technical-articles/ethical-decision-making.html [Accessed on: 13 August 2016].