French and Indian War DBQ Revise Essay

Throughout years through 1754-1763 the British were occupied with a war with their adversary French. The contention was known as the French and Indian War. It began when the states couldn't move west, and the British attempting to settle in the Ohio Valley and the French didn't need them to grow. It was played completely in North America with the colonials on the British side. The contentions among French and the British would cause a radical change in the provincial British relationship. It would adjust the political, financial, and philosophical relations. The political angle would change when the British would begin burdening the states to pay of obligation amassed by the war. Much the same as James Ottis stated, â€Å"No tax assessment without representation,† The settlements concur with the announcement and accepted they reserved the privilege to be spoken to. In the event that they had portrayal, it would have been virtual, rather than direct. With direct portrayal the p rovinces would have the option to overwhelm the administration and decision in favor of somebody with their inclinations. The settlers however during this time were not use to the British giving so much consideration, in light of the fact that Salutary Neglect occurred before the war. This was the point at which they approximately implemented the laws on the pilgrims. Other then the British currently authorizing laws, the pilgrims additionally didn't acknowledge when they pronounced the Proclamation of 1763. Canassatego, boss stated, â€Å"We must demand your expelling them†¦Ã¢â‚¬  They set the decree to keep the Indians cheerful. This forestalled another commotion like Pontiacs Rebellion, and furthermore didn't permit pilgrims to move westbound. Additionally, during the war to keep the Iroquois Indians satisfied, Franklin called the Albany Congress into plan. The prudent piece likewise contrasted during the war. In the war, the British gathered a lot of obligation. They accepted that the colonials ought to be burdened to help take care of this obligation. The British request in chamber stated, â€Å"Not just is income hindered, however the business of provinces redirected for its normal course† (Doc F). They additionally had faith in mercantilism, were they sent out more than imported. By doing this they lost cash and supplies, while profiting the motherland. To fix cash circumstances, the Navigation Acts were upheld to begin producing income. After the Navigation Acts were upheld, the main demonstration announced to fund-raise came to control. It was known as the Stamp Act. In Document H, â€Å"The TIMES are Dreadful, Doleful, Dismal, Dolorous, and DOLLAR-LESS† (Newspaper Masthead). This was evidence of the settlements disdain to the stamp charge. The stamp demonstration resembled deals charge, where all product bought must be stepped. In the letter to John Huges from Benjamin Franklin, â€Å"Undertaking to execute it might make you disagreeable for a time† (Doc G). The demonstration by the British was disliked with the pioneer, since they would not like to help by paying the obligation. Alongside financial aspects, the philosophical position of America toward the British changed also. Toward the finish of the war settlers were feeling incredible and progressively free disapproved. The French were not, at this point a danger and they wanted to grow westbound. The British then again thought of the settlements in an entire distinctive manner. They accepted they were laze and in reverse. George Washington, â€Å"I wish truly to achieve some information on the military profession† (Doc C). George Washington worked with Braddock with the British and in any event, finishing the war his perspectives began to change. With the normal age being sixteen and multiplying each quarter century the British would not permit the states direct vote. They couldn't let, in light of the fact that with the French off the beaten path the states could now take over with their populace developing quickly. With the populace developing they needed to extend west, however the Proclamation of 1763 would not allow it. Additionally now a great part of the land had moved to the Spanish, with the French gone, as showed in archive A. The settlements accepted they were being dealt with unjustifiably. In Massachusetts Soldier’s journal, â€Å"Who are nevertheless minimal better than captives to their officers† (Doc D). The British small merciless to them and this put a colossal effect on their relations. The political, financial, and philosophical relations of the British-provincial boat would be contrasted for the future to come. The relationship was stressed, as a result of charges expected to reimburse war obligation, and not being spoken to for it. To have the case over the stream valley, yet attempt to keep the Indians inside their trust. They were there to satisfy themselves and In the end the French lost practically the entirety of the North American land that went to the Spanish. These contentions prompted the North American war called the French and Indian War, and later a more noteworthy clash far and wide as the seven years war.

Comparing Choice in One Hundred Years of Solitude and Thousand Cranes :: comparison compare contrast essays

Decision in One Hundred Years of Solitude and Thousand Cranes   The issue of decision emerges when looking at Gabriel Marquez's One Hundred Years of Solitude and Yasunari Kawabata's Thousand Cranes. The men in every novel perpetually appear to rehash the lives of their male progenitors. These cycles uncover that man as a being, much the same as the legendary saints, has no obvious decision in a definitive course his life will take. The male characters' self-awareness is dominated by the personality of their predecessors.  â â â â â â â â â â Since the get-go, man has clung to the thought that there exists some outside power that decides his predetermination. In Grecian occasions, the epic artist Hesoid composed of a triumvirate of legendary Fates that probably gave to men during childbirth underhanded and great to have. As such, these three allowed man his fate. Clotho spun the string of life, Lacheis appropriated the parcels, and Atropos with his hated shears would cut the string at death(Hamilton-43). All endeavors to keep away from the Fates were futile. For each situation their sentence would in the end be conveyed. What's more, it creates the impression that once the Fates' voting form had been thrown, the characters in Greek legends got no opportunity for reclamation. One must think about whether man, similar to the Greeks depicted, has any genuine decision in deciding how he lives. That issue of decision emerges when looking at Gabriel Marquez's One Hundred Years of Solitude and Yasunari Kawabata's Thousand Cranes. The men in Yasunari Kawabata's Thousand Cranes and Gabriel Garcia Marquez's One Hundred Years of Solitude perpetually appear to rehash the lives of their male precursors. These cycles uncover that man as a being, much the same as the legendary saints, has no obvious decision in a definitive course his life will take. The male characters' self-awareness is eclipsed by the personality of their predecessors. Clotho, it shows up, has reused a portion of her turning string. The new male ages, cursorily, are seen to be woven of like plan. Kikuji Mitani and the male Buendia's face networks that recall their progenitors. Accordingly, their novel networks unintentionally contrast the activities of the children with their individual dads', having perceived the evident likenesses. Obscured by his dad's quality, inside his town, Kikuji's character has no differe nt definition. To most townsfolk, similar to those at Chikako's tea service, Kikuji exists as Old Mr. Mitani's son(16). He and his dad are in this way saw as basically a similar individual.

Educational Psychology and the Learning Process

Educational Psychology and the Learning Process Basics Print Educational Psychology and the Learning Process By Kendra Cherry facebook twitter Kendra Cherry, MS, is an author, educational consultant, and speaker focused on helping students learn about psychology. Learn about our editorial policy Kendra Cherry Reviewed by Reviewed by Amy Morin, LCSW on November 30, 2019 facebook twitter instagram Amy Morin, LCSW, is a psychotherapist, author of the bestselling book 13 Things Mentally Strong People Dont Do, and a highly sought-after speaker. Learn about our Wellness Board Amy Morin, LCSW Updated on January 13, 2020 Steve Debenport / E / Getty Images More in Psychology Basics Psychotherapy Student Resources History and Biographies Theories Phobias Emotions Sleep and Dreaming Educational psychology involves the study of how people learn, including topics such as student outcomes, the instructional process, individual differences in learning, gifted learners, and learning disabilities. Psychologists who work in this field are interested in how people learn and retain new information. This branch of psychology involves not just the learning process of early childhood and adolescence but includes the social, emotional, and cognitive processes that are involved in learning throughout the entire lifespan. The field of educational psychology incorporates a number of other disciplines, including developmental psychology, behavioral psychology, and cognitive psychology. 2:07 8 Things to Know About Educational Psychology Topics of Interest Within Educational Psychology In todays complex educational system, educational psychologists work with educators, administrators, teachers, and students to learn more about how to help people learn best. This often involves finding ways to identify students who may need extra help, developing programs aimed at helping students who are struggling and even creating new learning methods. Some of the different topics that educational psychologists are interested in include: Educational Technology: Looking at how different types of technology can help students learnInstructional Design: Designing learning materialsSpecial Education: Helping students who may need specialized instructionCurriculum Development: Creating curriculums can maximize learningOrganizational Learning: Studying how people learn in organizational settingsGifted Learners: Helping students who are identified as gifted learners Significant Figures in Educational Psychology History Throughout history, a number of figures have played an important role in the development of educational psychology. Some of these well-known individuals include: John Locke: An English philosopher who suggested the concept of tabula rasa, or the idea that the mind is essentially a blank slate at birth that knowledge is then developed through experience and learning.William James: An American psychologist who was also known for his series of lectures titled Talks to Teachers on Psychology, which focused on how teachers could help students learn.Alfred Binet: A French psychologist who developed the first intelligence tests.John Dewey: An influential American psychologist and educational reformer who wrote extensively about progressive education and the importance of learning through doing.Jean Piaget: A Swiss psychologist who is best known for his highly influential theory of cognitive development.B.F. Skinner: An American behaviorist who introduced the concept of operational conditioning. His research on reinforcement and punishment continues to play an important role in education today. History of Educational Psychology Educational psychology is a relatively young subfield that has experienced a tremendous amount of growth in recent years. Psychology did not emerge as a separate science until the late 1800s, so earlier interest in educational psychology was largely fueled by educational philosophers. Many regard philosopher Johann Herbart as the father of educational psychology. Herbart believed that a students interest in a topic had a tremendous influence on the learning outcome and believed that teachers should consider this interest along with prior knowledge when deciding which type of instruction is most appropriate. Later, psychologist and philosopher William James made significant contributions to the field. His seminal 1899 text Talks to Teachers on Psychology is considered the first textbook on educational psychology. Around this same period, French psychologist Alfred Binet was developing his famous  IQ tests. The tests were originally designed to help the French government identify children who had developmental delays to create special education programs. In the United States, John Dewey had a significant influence on education. Deweys ideas were progressive, and he believed that schools should focus on students rather than on subjects. He advocated active learning and believed that hands-on experience was an important part of the learning process. More recently, educational psychologist Benjamin Bloom developed an important taxonomy designed to categorize, and describe different educational objectives. The three top-level domains he described were cognitive, affective, and psychomotor learning objectives. Major Perspectives in Educational Psychology As with other areas of psychology, researchers within educational psychology tend to take on different perspectives when considering a problem. The behavioral perspective suggests that all behaviors are learned through conditioning. Psychologists who take this perspective rely firmly on the principles of operant conditioning to explain how learning happens. For example, teachers might give out tokens that can be exchanged for desirable items such as candy and toys to reward good behavior. While such methods can be useful in some cases, the behavioral approach has been criticized for failing to account for such things as attitudes, cognitions, and intrinsic motivations for learning.The developmental perspective focuses on how children acquire new skills and knowledge as they develop. Jean Piagets famous stages of cognitive development are one example of an important developmental theory looking at how children grow intellectually. By understanding how children think at different stages of development, educational psychologists can better understand what children are capable of at each point of their growth. This can help educ ators create instructional methods and materials best aimed at certain age groups.The cognitive perspective has become much more widespread in recent decades, mainly because it accounts for how things such as memories, beliefs, emotions, and motivations contribute to the learning process. Cognitive psychology focuses on understanding how people think, learn, remember, and process information. Educational psychologists who take a cognitive perspective are interested in understanding how kids become motivated to learn, how they remember the things that they learn, and how they solve problems, among other things.The constructivist approach is one of the most recent learning theories that focus on how children actively construct their knowledge of the world. Constructivism tends to account more for the social and cultural influences that impact how children learn. This perspective is heavily influenced by the work of psychologist Lev Vygotsky, who proposed ideas such as the zone of prox imal development and instructional scaffolding. While educational psychology may be a relatively young discipline, it will continue to grow as people become more interested in understanding how people learn. APA Division 15, devoted to the subject of educational psychology, currently lists more than 2,000 members.

Racism Affects Social and Economic Life - 1222 Words

RACISM AFFECTS SOCIAL AND ECONOMIC LIFE With growing technology and increasing population, world’s situation is changing day by day. Those changings bring both positive and negative norms for humanity. Increasing population force people to find places which are far away from their own cultural places and combined with other cultures in a small area. People usually prefer to live in cities which they can find their needs easily and have self improvement. Because of those reasons immigration occurs and people start to go places and live in a homogenius environment with people who come from many different cultures. Being in a homogenius environment brings usually racism issue. African- American people one of ethnic group who†¦show more content†¦Those kind of issues makes African- American people failed in economic ways. They got difficulties to find a job without seeing prejudism or concerns to them. In addition to those labels also African- American’s emotional way can affect them negati vely because of the situations that they had to face in the past. Research progress shows that racist experiences towards to them by other people causes emotional breakdowns and force them to be agressive and violent.(Bynum et al,1) So how can people be sucessful in work area if they haven’t healthy and comfortable psychology. African- American’s economic life affected by racism and prejudism. To work harmoniously and sucessfully, people have to be happy and healthy but when we look at the African- American’s side they faced with racism and prejudism in many ways and those issues may create unreturnable damages on them as researches show. In Bynum et al’s article research studies show that African- Americans also affected by racism in social, economic, political and emotional way(1). School life of African- American’s can be a part of both social and economic life. School life can be accept as a first stage of economic life because education is the best skill that people try to improve to be successful in their career or choose a career path. Discrimanition in those areas directly or nondirectly affect people’s social and economic life. FeagenShow MoreRelatedRacism Affects Social and Economic Life1207 Words   |  5 PagesRACISM AFFECTS SOCIAL AND ECONOMIC LIFE With growing technology and increasing population, world’s situation is changing day by day. Those changings bring both positive and negative norms for humanity. Increasing population force people to find places which are far away from their own cultural places and combined with other cultures in a small area. People usually prefer to live in cities which they can find their needs easily and have self improvement. 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Research confirms that racism is still prevalent in today’s society, in 2013 the Australian Human Rights Commission received a 59 per cent increaseRead MoreEnding The Cycle Of Minority1585 Words   |  7 Pagespeople, nation’s would sort their population based on religion, social status and language. The concept of Race and Racism has proven to be enduring, and has had underlying effects on our nation’s social and economic structure. Race has altered the fate of every one of us, causing vast socioeconomic disparities in America. In recent years, scholars, anthropologists and intellectuals have come to understand some of the devastating effects racism has had on North Americans and have recognized the need forRead MoreStructural Or Institutional Racism Is Formed By The Social, Economic, Political Or Educational Forces Essay1063 Words   |  5 Pagesinstitutional racism is formed by the social, economic, political or educational forces that foster discriminatory outcomes or give preference to members of one group over the other deriving its genesis from the concept of race. The biological fact for the race has been invalidated by b iologists, but the social aspect of it is formed by the community. The physical traits still possess the meanings of social race identity. It is these social race identities that deliberate placement in the social hierarchyRead MoreThe Problem Of Health And Wellbeing1506 Words   |  7 PagesHealth for Indigenous population is not only physical, but also social, emotional and cultural wellbeing of the whole community. However in Australia, there’s a lack of frameworks supporting the meaning of health that are based on Indigenous understanding (Priest et al. 2012). Thus some ethnic group also families living in poverty are being misrepresented by child welfare system. It is necessary to be aware how problems of socio-economic status and race lead into child protection conclusion. One researchRead MoreSocial Stratification And Social Class1468 Words   |  6 Pagesunderstand the social world, we are more likely to be overwhelmed by it. In America society is stratified into so cial classes by which society ranks categories of people in a hierarchy, upper, middle and lower class. Social stratification is a trait of society, not simply a reflection of individual differences but achievement based. For that matter, social class is a controversial issue due to the perceptions of people in each class and many argue that social inequality and racism play a vital roleRead MoreTwo Colors One Land1881 Words   |  7 Pagescake is not same for all races in U.S. There is a non ignorable categorization between the races in U.S. Jefferson M. Fish defines racism: â€Å"Treating people unfairly because of their group membership†. (2011) There are many advertisements that introduce U.S as the land of opportunities and land of freedom. U.S is one of the most developed countries about economic conditions and opportunities. There are many work streams, many opportunities that are provided for people. However the opportunitiesRead MoreRace And Racism : The Purpose Of Race1168 Words   |  5 PagesThe purpose of race. Race and racism is always a sensitive subject to talk about in our modern-day society. It is something that is relatable to almost every single person in society. It affects some more than others. To understand the role that racism plays in our world we must first understand structural functionalism. In its simplest form, structural functionalism explains why society functions the way it does through social interaction. The view point of functionalism is that society is always

The Main Goal Of Construction Industry - 1024 Words

16-Quality Management- The main goal of construction industry is to ensure that construction projects are successfully completed within the constraints of best quality, stated period and with minimum cost possible. The principle objective of construction industry is to guarantee that development ventures are effectively finished inside the limitations of best quality, expressed period and with least cost conceivable. With Quality Management, the processes and initiatives that produce products or services can be fully managed. In this process variations are minimized, so the end product or the service will achieve a desired quality. Quality Management System (QMS) A Quality Management System gives a structure, including documentation and procedures, which empowers the conveyance of products and services to be controlled and managed to meet the predefined requirements consistently. The degree and subtle element of the documentation and procedures incorporated into an administration supplier s Quality Management System would be resolved to suit the items, administrations, practices and attributes of the administration supplier, its clients necessities, and the requirements of its work force and its own service providers. Establishing and implementation of a Quality Management System includes: -Identifying the zones and surveying the related level (probability and effect) of risk of products and services not accommodating with the predetermined prerequisitesShow MoreRelatedThe Impact Of Digital Fabrication On The Construction Industry899 Words   |  4 PagesIntroduction Digital fabrication is transforming the construction industry, allowing architects to create precisely crafted and complex buildings in response to the new competitive environment and demands the construction market. 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Nb Assessment Free Essays

Table 21-2 SUMMARY OF NEWBORN ASSESSMENT *MCH pages 479-473| NORMAL| ABNORMAL (POSSIBLE CAUSES)| NURSING CONSIDERATIONS| Initial AssessmentAssess for obvious problems first. If infant is stable and has no problems that require immediate attention, continue with complete assessment. | Vital Signs| TemperatureAxillary: 36. We will write a custom essay sample on Nb Assessment or any similar topic only for you Order Now 5– 37. 5 °C (97. 7 – 99. 5 °F). Axilla is preferred site. | Decreased (cold environment, hypoglycemia, infection, CNS problem). Increased (infection, environment to warm). | Decreased: Institute warming measures and check in 30 minutes. Check blood glucose. Increased: the excessive clothing. Check for dehydration. Decreased or increased: look for signs of infection. Check radiant warmer or incubator temperature setting. Check thermometer for accuracy if skin is warm or cool to touch. Report abnormal temperature to physician. | PulsesHeart rate 120 – 160 BPM. (100 sleeping, 180 crying). Rhythm regular. PMI at 3rd-4th intercostal space lateral to mid-clavicular line. Brachial, femoral, and pedal pulses present and equal bilaterally. | Tachycardia (respiratory problems, anemia, infection, cardiac conditions). Bradycardia (asphyxia, increased intracranial pressure). PMI to right (dextrocardia-heart situated to right of body, pneumothorax). Murmurs (normal or congenital heart defects). Dysrhythmias. Absent or unequal pulses (coarctation of the aorta). | Note location of murmurs. Refer abnormal rates, rhythms and sounds, pulses. | RespirationsRate 30 -60 (AVG 40 -49) BrPM. Respirations irregular, shallow, unlabored. Chest movements symmetric. Breath sounds present and clear bilaterally. | Tachypnea, especially after the first hour (respiratory distress). Slow respirations (maternal medications). Nasal flaring (respiratory distress). Grunting (respiratory distress syndrome). Gasping (respiratory depression). Periods of apnea more than 20 seconds or with change in heart rate or color (respiratory depression, sepsis, cold stress). Asymmetry or decreased chest expansion (pneumothorax). Intercostal, xiphoid, supraclavicular retractions or see-saw (paradoxical) respirations (respiratory distress). Moist, coarse breath sounds (crackles, rhonchi) (fluid in the lungs). Bowel sounds in chest (diaphragmatic hernia). | Mild variations require continued monitoring and usually clear early hours after birth. If persistent or more than mild, suction, give oxygen, call physician, and initiate more intensive care. Blood Pressure Varies with age, weight, activity, and gestational age. Average systolic 65-95 mm Hg, average diastolic 30-60 mm Hg. | Hypotension (hypovolemia, shock, sepsis). BP 20 mm Hg or higher in arms than legs (coarctation of the aorta). | Refer abnormal blood pressures. Prepare for intensive care and very low. | Measurements| Weight2500-4000 g (5 lbs. 8 oz. to 8 lbs. 13 oz. ). Weight loss up to 10% in early days. | High (low gestational age LGA, maternal diabetes). Low (small for gestational age SGA, preterm, multifetal pregnancy, medical conditions and mother that affected fetal growth). Weight loss above 10% (dehydration, feeding problems). | Determine causeMonitor for complications common to cause. | Length48-53 cm (19-21 inches)| Below normal (SGA, congenital dwarfism). Above normal (LGA, maternal diabetes). | Determine causeMonitor for complications common to cause. | Head Circumference32-38 cm (12. 5-15 inches). Head and neck are approximately ? of infants body surface. | Small (SGA, microcephaly, anencephaly-absence of large part of brain or skull). Large (LGA, hydrocephalus, increased intracranial pressure). | Determine causeMonitor for complications common to cause. | Chest Circumference30-36 cm (12-14 inches). Is 2 cm less than head circumference. | Large (LGA). Small (SGA). | Determine causeMonitor for complications common to cause. | Posture Flexed extremities move freely, resist extension, return quickly to flexed state. Hands usually clenched. Movements symmetric. Slight tremors on crying. Breech: extended, stiff legs. â€Å"Molds† body to caretaker’s body when held, responds by quieting when needs met. | Limp, flaccid, floppy, or rigid extremities (preterm, hypoxia, medications, CNS trauma). Hypertonic (neonatal abstinence syndrome, CNS injury). Jitteriness or tremors (low glucose for calcium level). Opisthotonos- extreme hyperextension of body, seizures, stiff when held (CNS injury). | Seek cause, refer abnormalities. | CryLusty, strong. | High-pitched (increased intracranial pressure). Week, absent, irritable, cat-like â€Å"mewing† (neurologic problems). Hoarse or crowing (laryngeal irritation). | Observe for changes in report abnormalities. | Skincolor pink or tan with acrocyanosis (cyanotic discoloration of extremities). Vernix caseosa in creases. Small amounts of lanugo (fine,soft downy hair) over shoulders, sides of face, forehead, upper back. Skin turgor good with quick recoil. Some cracking and peeling of skin. Normal variations: Milia (tiny white bumps). Skin tags. Erythema toxicum (flea bite† rash). Puncture on scalp (from electrode). Mongolian spots. | Color: cyanosis of mouth and central areas (hypoxia). Facial bruising (nuchal cord). Pallor (anemia, hypoxia). Gray (hypoxia, hypotension). Red, sticky, transparent skin (very preterm). Greenish brown discoloration of skin, nails, cord (possible fetal compromise, postterm). Harlequin color (normal transient autonomic imbalance). Mottling (normal or cold stress, hypovolemia, sepsis). Jaundice (pathologic if first 24h). Yellow vernix (blood incompatibilities). Thick vernix (preterm). Delivery Marks: bruises on body (pressure), scalp (vacuum extractor), or face (cord around neck). Petechiae (pressure, low platelet count, infection). Forceps marks. Birthmarks: Mongolian spots. Nevus simplex (salmon patch,† stork bite†). Nevus flammeus (port-wine stain). Nevus vasculosus (strawberry hemangioma). Cafe au lait spots (6+) larger than 0. 5cm in size (neurofibromatosis). Other: excessive lanugo (preterm). Excessive peeling, cracking (postterm). Pustules or other rashes (infection). â€Å"Tenting† of skin (dehydration). | Differentiate patient bruising from cyanosis. Central cyanosis requires suction, oxygen and further treatment. Refer jaundice in first 24 hours or more extensive than expected for age. Watch for respiratory problems in infants with meconium staining. Look for signs and complications of preterm or postterm birth. Record location, size, shape, color, type of rashes and marks. Differentiate Mongolian spots from bruises. Check for facial movement with forceps marks. Watch for jaundice with bruising. Point out and explain normal skin variations to parents. | Head Sutures palpable with small separation between each. Anterior fontanel diamond shaped, 4-5 cm, soft and flat. Many bulge slightly with crying. Posterior fontanel triangular, 0. 5-1 cm. Hair silky and soft with individual hair strands. Normal variations: overriding sutures (molding). Caput succedaneum or cephalohematoma (pressure during birth). | Head large (hydrocephalus, increased intracranial pressure) or small (microcephaly). Widely separated sutures (hydrocephalus) or hard, ridged area at sutures (craniosynostosis- birth defect that causes one or more sutures on a baby’s head to close earlier than normal). Anterior fontanel depressed (dehydration, molding), full or bulging at rest (increased intracranial pressure). Woolly, bunchy hair (preterm). Unusual hair growth (genetic abnormalities). | Seek cause of variations. Observe for signs of dehydration with depressed fontanel; increased intracranial pressure with bulging of fontanel and wide separation of sutures. Refer for treatment. Differentiate Caput succedaneum from cephalohematoma, and reassure parents of normal outcome. Observe for jaundice with cephalohematoma. | Ears Ears well-formed and complete. Area where upper ear meets head even with imaginary line drawn from outer canthus of eye. Startle response to loud noises. Alerts to high-pitched voices. | Low set ears (chromosomal disorders). Skin tags, pre-auricular sinuses, dimples (may be associated with kidney or other abnormalities). No response to sound (deafness). | Check voiding if ears abnormal Look for signs of chromosomal abnormality if position abnormal. Refer for evaluation if no response to sound. | FaceSymmetric and appearance and movement. Parts proportional and appropriately placed. | Asymmetry (pressure imposition in utero). Drooping of mouth or one side of face,† one-sided cry† (facial nerve injury). Abnormal appearance (chromosomal abnormalities). | Seek cause of variations. Check delivery history for possible cause of injury to facial nerve. | Eyes Symmetric. Eyes clear. Transient strabismus. Scant or absent tears. Pupils equal, react to light. Alerts to interesting sights. Doll’s eye sign- reflex movement of the eyes in the opposite direction to that which the head is moved, the eyes being lowered as the head is raised, and the reverse (Cantelli sign); an indication of functional integrity of the brainstem tegmental pathways and cranial nerves involved in eye movement. Red reflex present- reddish-orange reflection of light from the  eye’s  retina. May have subconjunctival hemorrhage or edema of eyelids from pressure during birth. | Inflammation or drainage (chemical or infectious conjunctivitis). Constant tearing (plugged lacrimal duct). Unequal pupils. Failure to follow objects (blindness). White areas over pupils (cataracts). Setting sun sign- downward deviation of the eyes so that each iris appears to â€Å"set† beneath the lower lid, with white sclera exposed between it and the upper lid; indicative of increased intracranial pressure or irritation of the brain stem. (hydrocephalus). Yellow sclera (jaundice). Blue sclera (osteogenesis imperfecta- condition causing extremely fragile bones). | Clean and monitor any drainage; seek cause. Reassure parents that subconjunctival hemorrhage and edema will clear. Refer other abnormalities. NoseBoth nostrils open to air flow. May have slight flattening from pressure during birth. | Blockage of one or both nasal passages (choanal atresia). Malformations (congenital conditions). Flaring, mucus (respiratory distress). | Observe for respiratory distress. Report malformations. | Mouth Mouth, gums, tongue pink. Tongue normal in size and movement. Lips and palate intact. Su cking pads. Sucking, rooting, swallowing, gag reflexes present. Normal variations: precocious teeth, Epstein’s pearls-Multiple small white epithelial inclusion cysts found in the midline of the palate in most newborns. Cyanosis (hypoxia). White patches on cheek or tongue (candidiasis). Protruding tongue (Down syndrome). Diminished movement of tongue, drooping mouth (facial nerve paralysis). Cleft lip, palate or both. Absent or weak reflexes (preterm, neurologic problem). Excessive drooling (tracheoesophageal atresia). | Oxygen for cyanosis. Expect loose teeth to be removed. Obtain order for antifungal medication for candidiasis. Check mother for vaginal or breast infection. Refer anomalies. | Feeding Good suck/swallow coordination. Retains feedings. | Poorly coordinated suck and swallow (prematurity). Duskiness or cyanosis during feeding (cardiac defects). Choking, gagging, excessive drooling (tracheoesophageal fistula, esophageal atresia). | Feed slowly. Stop frequently if difficulty occurs. Suction and stimulate if necessary. Refer infants with continued difficulty. | Neck/Clavicles Short neck turns head easily side to side. Infant raises head when prone. Clavicles intact. | Weakness, contractures, or ridgidity (muscle abnormalities). Webbing of neck, large fat pad at back of neck (chromosomal disorders). Crepitus, lump, or crying when clavicle or other bones palpated, diminished or absent arm movement (fractures). Fracture of clavicle more frequent in large infants with shoulder dystocia at birth. Immobilize arm. Look for other injuries. Refer abnormalities. | Chest Cylinder shape. Xiphoid process may be prominent. Symmetric. Nipples present and located properly. May have engorgement, white nipple discharge (maternal hormone withdrawal). | Asymmetry (diaphragmatic hernia, pneum othorax). Supernumerary nipples. Redness (infection). | Report abnormalities. | Abdomen Rounded, soft. Bowel sounds present within first hour after birth. Liver palpable 1-2cm below right costal margin. Skin intact. 3 vessels in cord. Clamp tight and cord drying. Meconium passed within 12-48hr. Urine generally passed within 12-24h. Normal variation: â€Å"Brick dust† staining of diaper (uric acid crystals). | Sunken abdomen (diaphragmatic hernia). Distended abdomen or loops of bowel visible (obstruction, infection, and large organs). Absent bowel sounds after first hour (paralytic ileus). Masses palpated (kidney tumors, distended bladder). Enlarged liver (infection, heart failure, hemolytic disease). Abdominal wall defects (umbilical or inguinal hernia, omphalocele, gastroschisis, exstrophy of bladder). Two vessels in cord (other anomalies). Bleeding (loose clamp). Redness, drainage from cord (infection). No passage of meconium (imperforate anus, obstruction). Lack of urinary output (kidney anomalies) or inadequate amounts (dehydration). | Refer abnormalities. Assess for other anomalies if only two vessels in cord. Tighten or replace loose cord clamp. If stool and urine output abnormal, look for missed recording, increase feedings, report. | Genitals| Female Labia majora dark, cover clitoris and labia minora. Small amount of white mucus vaginal discharge. Urinary meatus and vagina present. Normal variations: Vaginal bleeding (pseudomenstruation). Hymenal tags. | Clitoris and labia minora larger than labia majora (preterm). Large clitoris (ambiguous genitalia). Edematous labia (breech birth). | Check gestational age for immature genitalia. Refer anomalies. | Male Testes within scrotal sac, rugae on scrotum, prepuce nonretractable. Meatus at tip of penis. | Testes in inguinal canal or abdomen (preterm, cryptorchidism). Lack of rugae on scrotum (preterm). Edema of scrotum (pressure in breech birth). Enlarged scrotal sac (hydrocele). Small penis, scrotum (preterm, ambiguous genitalia). Empty scrotal sac (cryptorchidism). Urinary meatus located on upper side of penis (epispadias), underside of penis (hypospadias, or perineum. Ventral curvature of the penis (chordee). | Check gestational age for immature genitalia. Refer anomalies. Explain to parents why no circumcision can be performed with abnormal placement of meatus. | Extremities| Upper and Lower ExtremitiesEqual and bilateral movement of extremities, Correct number and formation of fingers and toes. Nails to ends of digits or slightly beyond. Felxion, good muscle tone. | Crepitus, redness, lumps, swelling (fracture). Diminished or absent movement, especially during Moro reflex (fracture, nerve injury, paralysis). Polydactyly (extra digits). Syndactyly (webbing) Fused or absent digits. Poor muscle tone (preterm, neurologic injury, hypoglycemia, and hypoxia). | Refer all anomalies, look for others. | Upper ExtremitiesTwo transverse palm creases. | Simian crease (normal or Down syndrome). Diminished movement (injury). Diminished movement of arm with extension and forearm prone (Erb-Duchenne paralysis). | Refer all anomalies, look for others. | Lower Extremities Legs equal in length, abduct equally, gluteal and thigh creases and knee height equal, no hip â€Å"clunk†. Normal position of feet. | Ortolani and Barlow tests abnormal, unequal leg length, unequal thigh or gluteal creases (developmental dysplasia of the hip). Malposition of feet (position in utero, talipes equinovarus). | Refer all anomalies, look for others. Check malpositioned feet to see if they can be gently manipulated back to normal position. | BackNo openings observed or felt in vertebral column. Anus patent. Sphincter tightly closed. | Failure of one or more vertebrae to close (spina bifida), with or without sac with spinal fluid and meninges (meningocele) or spinal fluid, meninges, and cord (myelomeningocele), enclosed. Tuft of hair over spina bifida occulta. Pilondial dimple or sinus. Imperforate anus. | Refer abnormalities. Observe for movement below level of defect. If sac, cover with sterile dressing wet with sterile saline. Protect from injury. | Reflexes See table 21-3. | Absent, asymmetric or weak reflexes. | Observe for signs of fractures, nerve injury, or injury to CNS. | TABLE 21-3 SUMMARY OF NEONATAL REFLEXES *MCH page 493| REFLEX| METHOD OF TESTING| EXPECTED RESPONSE| ABNORMAL RESPONSE/POSSIBLE CAUSE| TIME REFLEX DISAPPEARS| Babinski| Stroke lateral sole of foot from heel to across base of toes. | Toes flare with dorsiflexion of the big toe. | No response. Bilateral: CNS deficit. Unilateral; local nerve injury. 8-9 mos| Gallant (trunk incurvation)| With infant prone, lightly stroke along the side of the vertebral column. | Entire trunk flexes toward side stimulated. | No response: CNS deficit. | 4 mos| Grasp reflex (palmar and plantar)| Press finger against of infant’s fingers or toes. | Fingers curl tightly; toes curl forward. | Weak or absent: neurologic deficit or muscle injury. | Pa lmar grasp: 2-3 mos. Plantar grasp: 8-9 mos| Moro| Let infant’s head drop back approx. 30?. | Sharp extension and abduction of arms followed by flexion and adduction to â€Å"embrace† position. | Absent: CNS dysfunction. Assymetry: brachial plexus injury, paralysis, or fractured bone of extremity. Exaggerated: maternal drug use. | 5-6 mos| Rooting| Touch or stroke from side of mouth toward cheek. | Infant turns head to side touched. Difficult to illicit if infant is sleeping or just fed. | Weak or absent: prematurity, neurologic deficit, depression from maternal drug use. | 3-4 mos| Stepping| Hold infant so feet touch solid surface. | Infant lifts alternate feet as if walking. | Asymmetry: fracture of extremity, neurologic deficit. | 3-4 mos| Sucking| Place nipple or gloved finger in mouth, rub against palate. | Infant begins to suck. May be weak if recently fed. | Weak or absent: prematurity, neurologic deficit, maternal drug use. | 1 yr| Swallowing| Place fluid on the back of the tongue. | Infant swallows fluid. Should be coordinated with sucking. | Coughing, gagging, choking, cyanosis: tracheoesophageal fistula, esophageal fistula, esophageal atresia, neurologic deficit. | Present throughout life. | Tonic neck reflex| Gently turn head to one side while infant is supine. | Infant extends extremities on side to which head is turned, with flexion on opposite side. | Prolonged period in position: neurologic deficit. | May be weak at birth; disappears at 4 mos| How to cite Nb Assessment, Essay examples

Auditing and Assurance Global Financial Crisis

Question: Discuss about the Auditing and Assurance for Global Financial Crisis. Answer: Introduction The given report aims to introduce the legal underpinnings of the potential liabilities of the auditors in wake of the losses caused to the user groups especially the shareholders of the company who tend to invest their money on the basis of the audited financial statements of various companies. This issue has taken centre stage in the wake of a host of businesses going bankrupt during the recent GFC (Global Financial Crisis) and thus the interests of the investors were adversely impacted. The concept of auditor liability has been interlinked with the incidence of GFC with special mention of the Lehman Brothers liquidation. Besides, various recommendations based on the research have been concluded which can enable that this liability can be managed in wake of a similar financial crisis occurring in Australia. GFC Impact GFC has had a profound impact on the overall economy but there is unanimity that the worst suffering was receipt by the financial sector and specially the organisations belonging to this sector conducting their business in developed countries (Shefrin and Shaw, 2016). The various financial firms that were earlier supposed to be icons succumbed to their liabilities and this included huge names including Lehman Brothers and HBOS. In context of Lehman Brothers, a host of reasons contributed to the failure including greed and unethical conduct of the executives, high incidence of use of CDS or Credit Default Swap and misrepresentation in financial statement for concealment of losses. Besides, there is no denying that auditor also played an enabling role in pushing the firm to the brink of failure as the adverse impact of various creative accounting jugglery tools like 105 Repo was not captured in the financial statements or the audit report by Ernst and Young (Leung, Coram Cooper, 2012) . Another example of downfall of a financial institution is that of HBOS which was a banking giant based in UK. The failure of the company could be attributed to the unhealthy practices adhered to by the company while lending as it was driven more by the belief of the constant increase in the value of the underlying asset rather than the underlying creditworthiness of the borrower. This contributed to the weakening of the balance sheet which was not appropriately captured and reflected by the financial statements of the company thus raising questions regarding auditors conduct (Caanz, 2016). Auditors liabilities under law The role played by an external auditor in regard to continued well-being of the organisation cannot be ignored and in wake of the increasing flexibility in accounting that certain companies are showing, this significance is on the increase. The liability of the auditors primarily arise as the auditors tend to have responsibility and duty towards both the client and also the wide user base consisting of shareholders, suppliers, creditors, regulators and society at large (Gay and Simnett, 2012). For enhancing the possibilities of the auditor adhering with the underlying expectations of these stakeholders, the auditor liabilities have risen as they play a key role in ensuring that early warning signs are available to users. If an audit is performed with due care, it is highly likely to represent the accurate financial performance of the firm and also the underlying risks to the same (Arens et. al., 2013). As per common law, auditor liability may arise on account of fraud or negligence on the part of the auditors which in turn leads to failure in the discharging of the relevant fiduciary duties. The prominent liabilities in this regard are mentioned as follows. Negligence liabilities As the name suggests, the origin of these liabilities could be traced on account of negligent behaviour of the auditor based on which investors and other users tend to lose money and hence sue the auditors for the recovery of the same (Caanz, 2016). As the audit professionals have a duty to care towards not only their client but also their wide user base, thus by acting negligently, there is a breach of duty. As the potential losses suffered by the various user base has grown in size, the issue of auditor liability has also gained increasing clamour with users demanding accountability of behalf of auditors (Arens et. al., 2013). Criminal and civil offence liabilities The criminal liabilities with regards to auditor would arise in the event that an intention fraud is committed by auditor. This typically takes place in the form of quid pro relationship with the management where the interests of the shareholders are severely jeopardised (Gibson and Fraser, 2014). In the event of financial statements being misrepresented, the potential stakeholders to whom a duty to care is extended could file for recovery of losses in the form of tall claims. The liabilities are not initiated from the users side and may also be brought about by the client especially in case of negligence leading to material misrepresentation in the statements. Since, the client auditor relationship is bound by an explicit contract, thus the potential liabilities on account of the service standards not being met would be driven by the contract and the relevant provisions in this regard (Lindgren, 2011). Liability of misrepresentations As per tort law, liability arises for auditors in case of material misrepresentation irrespective of the fact whether this has been carried out on purpose or unknowingly as the losses are suffered in either cases (Davenport Parker, 2014). It is imperative that the auditors should take requisite precautions while giving opinion so as to ensure that no material misrepresentation does occur in the financial results. This is imperative considering the wide user base that tends to relies on the audit opinion as a certificate which provides authenticity to the financial results presented on an annual basis (Leung, Coram Cooper, 2012). Proportionate liabilities In regards to this concept, the auditor liability needs to be linked proportionally to the losses of the various stakeholders who suffered due to the negligence or fraud on the part of the auditor. In Australia, current the auditor liability is capped at a factor of 10 of the audit fees derived by the auditor from a particular client, however, there is increased clamour with regard to switching to proportionate liabilities with no upper limit (Cheung Kandiah, 2016). GFC and Auditor liabilities One of the common features during the days when GFC was at its peak was the collapsing of financial institutions despite the presence of the latest unqualified audit report. Without doubt, this matter is extremely serious and raises significant questions with regards to the relevance and ability of the audit professionals (Humphrey, Loft Woods, 2009). This is because the issue of an unqualified audit report indicates that the auditor is authenticating that the organisations financial statements are prepared in accordance with the applicable accounting standard and also the organisational position presented by these is fairly accurate (ASIC, 2016). Also, this indicates to the various users that the auditor is in agreement with the usage of accounting policies deployed by the client to record the various transactions and key balances. This opinion is critical which can be gauged from the fact that if an incorrect opinion is tendered by the auditor and if the same was carried out on pu rpose, then criminal proceedings may be initiated against the auditors (Arens et. al., 2013). The above is validated from the various cases filed by the aggrieved shareholders that were initiated against Ernst and Young which was the external auditor of Lehman Brothers at the time of its collapse. In their tenure when they acted as the auditor, the audit firm hailed various shoddy accounting practices deployed by the firm which were outrightly misleading since they systematically misrepresented the liabilities and gave an overall boost to the companys financial position. One of such accounting policies was the usage of Repo 105 and it is unfortunate that the auditor never highlighted the potential implications on the financial statement of this practice. Eventually, the lawsuit was settled by the firm in 2015 with a settlement amount of $ 10 million (Freifeld, 2016). There are other instances also when class action lawsuit have been initiated by shareholders to recoup the loss on their investments. For example, the same firm (i.e. Ernst and Young) in Canada had to settle a claim to the tune of whopping $ 118 million when it was accused of conducting audits that were below the requisite quality standards for a Chinese client named Sino-Forest which went bankrupt and the audit report provided no clue beforehand with regards to the dwindling financial position of the firm. Also, in a case from Australia in 2013, PWC (PricewaterhouseCoopers) had to pay a settlement amount of AUD 67 million in relation to class action lawsuit filed by the aggrieved investors of Centro Retail against both the company and their auditors (Aubin, 2013). One of the key striking features of those institutions that could not survive the GFC is the fact that there was sever misrepresentation in the financial statements of these companies as they failed to reflect on the burgeoning liabilities that were already outstanding in the form of derivative contracts and off balance sheet items. Also, the underlying assets valuation was stretched so as to enhance the financial position of the organisation and provide comfort to investors. Further, most of these organisations had sloppy internal controls as faulty business practices continued unabated (Soh and Bennie, 2011). As discussed above, the auditor needs to ensure that the no material misrepresentation happens in the financial statements presented by the company. In the event that certain assets or liabilities are not disclosed by the company, this essentially is categorised as fraud and requires that auditor takes proactive steps to report the same to the concerned authority so that appropriate corrective measure can be undertaken. If any fraud is not detected by the auditor, the auditor could still avoid liability by proving that no negligence was observed while carrying out the audit and appropriate audit tests were performed in line with the potential audit risk. Besides, the auditor also needs to prove that it shares no quid pro quo relationship with the higher echelons of management and therefore in not intentionally misrepresenting the financial statements (Gay Simnett, 2012). The above understanding was hailed in the arguments stated in the Pacific Acceptance Corporation v. Forsyth (1970 ) 92 WN (NSW) 29 at 65 case where it was argues the auditor liability would be determined by taking into consideration the conduct of auditor and the presence of negligence and/or fraud (Serperlaw, 2016). The key requirement to avoid any liability is that the auditor while carrying out the audit has to display prudence in giving a professional and informed audit opinion which has relevance for the users and client alike. One issue is in context of valuation of asset where it is reasonable for the auditor to estimate a broad range of valuation based on realistic assumptions and then check whether the valuation of the asset done by the company belongs to the range decided by auditor or not. If the auditor which conducting this process does notice certain discrepancies, then it is imperative to capture these in the report of the auditor. While performing this task, the auditor needs to rely on all the wide experience besides professional skills (Caanz, 2016). The subjectivity in asset and liability valuation in certain cases becomes do high that accurate estimates become difficult and therefore such situations may refer to the inherent audit limitations and are to be considered in the right spirit (Leung, Coram Cooper, 2012). One of the key assumptions with regards to the business is the going concern assumption as per which it is generally assumed that the business would not shut down in the future and continue to operate. But in situations when liquidity threats are faced by the company, the risk of liquidation enhances and the same needs to be captured in the financial statements by the directors of the company (Taylor, Tower and Neilson, 2010). The auditor on his/her part needs to review any potential assessment given by the directors in this regard which also needs to be reflected in the audit report. This is likely to enhance the overall awareness levels of stakeholders in relation to the going concern level of the company (Xu et al., 2013). If the directors of the company do not release such an assessment or issue a wrong assessment of the same, then the audit needs to give an audit opinion that in adverse and should not offer an opinion which is unqualified. However, in case the auditors fails to represents this material uncertainty as part of the audit report, then it would be fair to conclude that indeed negligence is reported by the auditor. At the time of determining the auditor liability in the backdrop of GFC, it is imperative to consider if there was certain information with the auditor in the context of material issues in relation to going concern by still kept these unreported (Arens et. al., 2013). Further, the internal controls need to be robust as their role in preventing misrepresentation in the financial statements is quite critical. Further, the auditor also regularly relies on these internal controls and hence strengthening these could be a step in the right direction. This aspect has become critically important especially after the GFC as the dysfunctional internal controls were without doubt a contributory reason to the enhancement of the overall business risk to such levels where the liabilities outstripped the existing assets (Taylor, Tower and Neilson, 2010). Hence, going forward, the internal controls have a critical role to play which would enhance the overall audit quality (Azim, 2012). Recommendations Based on the above discussion, it is apparent the auditor plays a significant role in ensuring that misrepresentation does not happen in financial statements. With the rise in insolvencies especially during the GFC, the role of auditor and potential liabilities assumed is in the limelight, Further, to ensure that audit quality improves, the robustness of the internal audit procedures and policies needs to be improved so that there is adequate support for the external auditor as the initial auditing is performed by the audit committee. Also, it is advisable that the corporate governance practices that the firm follow should be improved as this ensures that there are reasonable checks and balances to the power of the executive directors especially in the form of non-executive directors those who tend to act in the interest of the smaller shareholders (Caanz, 2016). Besides, the companies also need to prudently manage business risk in line with the mandate given by the shareholders and should not aim for abnormal profits in the short term while threatening the survival of the firm in the long run. The auditors on their part need to ensure that their independence is not compromised and also various professional standards and ethical codes are complied with. Additionally, the auditors continuously need to update their knowledge and skills especially with regards to the latest financial products that keep on entering the market place. This is imperative so that the auditor could provide a reasonable estimation of the value of these complex products along with outlining the associated risks (Gay Simnett, 2012). References Arens, A., Best, P., Shailer, G. Fiedler, I. 2013. Auditing, Assurance Services and Ethics in Australia, 2nd eds., Pearson Australia, Sydney ASIC 2016, Financial Reports. Available at: https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/financial-reports/ (Accessed: 8 September 2016). Aubin, D 2013, Analysis: Knives out for auditors as class actions go global, Reuters Website, Available online from https://www.reuters.com/article/us-usa-accounting-lawsuits-idUSBRE92K0QB20130321 (Accessed on September 17, 2016) Azim, M 2012, Corporate Governance Mechanisms And Their Impact On Company Performance: A Structural Equation Model Analysis, Australian Journal Of Management, Available online from https://aum.sagepub.com/content/early/2012/07/30/0312896212451032.abstract (Accessed on 17 September 2016). Caanz, S 2016, Auditing And Assurance Handbook 2016 Australia, 3rd eds., John Wiley Sons, Sydney Chung, J, Farrar, J , Puri, P Thorne, L 2010, Auditor Liability To Third Parties After Sarbanes-Oxley: An International Comparison Of Regulatory And Legal Reforms, Journal of International Accounting, Auditing and Taxation, Vol.19, No.1, pp. 6678 Cheung, J Kandiah, S 2016, Audit Negligence: Who Is To Blame When It All Goes Wrong, Kordamentha Website, Available online from https://www.kordamentha.com/docs/for-publications/issue2011-04-auditnegligence.pdf?Status=Master (Accessed on 17September 2016). Davenport, S Parker, D 2014, Business and Law in Australia, 2nd eds., LexisNexis Publications, Sydney Gay, G. Simnett, R. 2012, Auditing and Assurance Services in Australia, 5th eds., McGraw-Hill Education, Sydney Freifeld, K 2016, Ernst and Young Settles With N.Y. For $ 10 Million Over Lehman Auditing. Reuters Website, Available online from https://www.reuters.com/article/us-ernst-lehman-bros-idUSKBN0N61SM20150415 (Accessed on 17 September 2016). Gibson, A Fraser, D 2014. Business Law, 8th eds., Pearson Publications, Sydney Humphrey, C, Loft, A Woods, M 2009, The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis, Accounting, organizations and society, Vol. 34, No.1, pp.810-825. Leung, P, Coram, P Cooper, BJ 2012, Modern Auditing and Assurance Services. 4th eds., John Wiley and Sons, New York Lindgren, KE 2011, Vermeesch and Lindgren's Business Law of Australia, 12th eds., LexisNexis Publications, Sydney Serperlaw (2016) Liability Of Auditors In The Common Law System: Australian Position. Available online from https://www.serperlaw.com/about-us/publications-and-articles/liability-of-auditors (Accessed on 17 September 2016) Shefrin, H Shaw, L 2016, The Global Financial Crisis and its Aftermath: Hidden Factors in the Meltdown. 4th eds., Oxford University Press, London Soh, D Bennie, N 2011, The Internal Audit Function: Perceptions Of Internal Audit Roles, Effectiveness And Evaluation,Managerial Auditing Journal, Vol. 26, No. 7, pp. 605 622, 11 Taylor, G, Tower, G Neilson, J 2010, Corporate Communication Of Financial Risk,Accounting Finance,vol. 50, no. 2, pp.417-446 Xu, Y, Carson, E, Fargher, N Jiang, I 2013, Responses By Australian Auditors To The Global Financial Crisis, Accounting And Finance , vol. 53, no.1, pp. 301338