Speech Outline Essay Example | Topics and Well Written Essays - 500 words

Speech Outline - Essay Example A. Main point 1: I was confronted with the reality of the tough economic conditions that were unfortunately vital form my survival. 1. Subordinate point: In order to survive in college, every student needs sufficient tuition fees, accommodation funds and upkeep money. a) Support: However, the cost of these three things doesn’t come cheap. My humble family background did not guarantee me sufficient funds to keep up. (Transition: All of a sudden I was forced to rethink my education priority and evaluate adaptive solutions that would help me survive the tough campus life.) B. Main Point 2: It was time for me to undertake a significant course of action that would not undermine my education objective but rather supplement it. 1. Subordinate point: I chose to undertake a part time job after study hours. a) Support: I figured out that the part-time job was necessary in boosting my financial obligations in college. 2. Subordinate point: I equally decided to increase my private study time during the weekends after works. a) Support: This was in account of the fact that I had to recover the private study hours lost at work over the week. (Transition: With time, I grew increasingly appreciative of money and was at times tempted to abandon my studies and join the labour force. However, I came to realise that both employment and education were independent of each other.)

Applying Political Theories to US Politics

Applying Political Theories to US Politics Collin Laguzza Dr. Jividen Tocqueville argued that Puritanism was almost as much a political theory as a religious doctrine. Puritan’s were influenced by Christianity and deeply applied that to their life style. Their main beliefs were based on the justice and perseverance of God. Since the Puritans believed in God’s grace and salvation, they were also led to self-government. The main element of their life style was based on the approach of the covenant where all relationships within the Puritans were established under the terms of a covenant. A political theory values justice and power and the Puritans justice and power were based on God. This is why Tocqueville claims that Puritan politics and their religious beliefs intertwine. Tocqueville and Locke suggest that there is an important distinction between liberty and license. Liberty is having freedom within the laws of nature but also recognizes consequences. License is the freedom to do as you please. This is where the distinction between liberty and license is argued. This is because one doesn’t have the right to kill oneself or another. Therefore, one must preserve themselves and mankind. However, the contradiction mostly lies in where the boundaries lie of having the right to enforce natural law against those who violate their rights, and the punishments of their violators. Locke expresses that the State of Nature is not a State of License. Overall, law provides freedom to do as what one wants. However, one’s freedom lies within the boundaries of that law. Tocqueville argues that America was able to combine the spirit of two things thought to be in perpetual tension. These two things are religion and liberty. Tocqueville expresses that religion is responsible for human capability while liberty perceives religion and most importantly the security of laws. These work together because liberty pertains to the freedom of one and their choice of beliefs. This results in every individual to have their own distinctive beliefs without violating law and secures their equality. Locke’s definition of political power is: The right to make laws for protection and regulation of property. In my understanding, Locke feels as if laws only work because they are accepted by people and have a positive effect on the public. In the State of nature, an individual claims his private property that was something that was originally held common when that individual uses his or her own labor to come into possession of something. Locke states that one can only accommodate as many things that are in reasonable use. Land has become scarce because nature offers necessities and the more mankind can make use of it, less land will be available. Locke believes that war is caused when one human’s action makes a menace attempt towards another human. In the State of Nature, there are certain inconveniences. The State of Nature grants the right to punish any violator. To solve inconveniences within the State of Nature, Locke answers by anticipating a right of revolution. This grants the people the right to change or over throw government if the government fails to protect natural rights of the people. The majority of the people decide whether the government is protecting the rights of the people. Rights are unalienable when they cannot be taken away. All humans possess unalienable rights at birth. These rights cannot be given to another being, or surrendered with the exception of the holder of those rights. According the John Adams, tyrants sought to discourage the people from learning. They did by ordering the people to do simply do as they say because the tyrants oppressed the people. In my opinion, general enlightenment is crucial to free government because each individual should have knowledge of their government and what laws they are to abide by. According to Hamilton, morality is sown into human nature. He expresses that their maker, gives them reason to acquire the natural rights that are built into their nature. Hamilton explains his difference of the State of Nature with Thomas Hobbes’ State of Nature is that humans are born with rights, whereas Hobbes argues that humans are given rights until they are born within a formed government. Hobbes states that morality bonds with politics and that our moral actions are only performed for our survival knowing that a government can punish us for violating such laws. James Otis claims that sovereignty is ultimately derived from the people. His statement of â€Å" the government is founded on the necessity of our natures,† means that our government was formed to allow humans to freely think, feel, or act naturally and independently. This also means that the government is to protect natural rights in order to maintain equality amongst the people. According to the Declaration of Independence, the statement â€Å" all men are created equal,† means that human being are all born and will remain equal in the eyes of law. Governments are instituted among men to secure natural rights and whenever government does not secure the peoples natural rights, the people have the right to alter government and develop a new government. Essay A. 625 words Traditional American politics suggest that man is endowed at birth with inalienable rights. The origin of inalienable rights influenced America’s founding fathers who sought to protect people from conflict by providing law and order. These rights are incapable of being taking away or given up. The government of the United States was founded on the principle of that all human beings are naturally and equally endowed with inalienable rights. Inalienable rights have impacted several aspects of America’s government which originated from several enlightenment thinkers. John Locke, an English Philosopher, argued that rights are given to man that cannot be taken or given away. These rights are known as natural rights. The formulations of these rights are life, liberty, and property. In his book Two Treatise of Government, Locke intertwines the idea of natural law, equality, and the state of nature. Natural law holds humans subject to morality. Morality is essentially human’s duty to abide to natural laws. Mankind’s right is basically moral fact leading to the sole purpose of government. That is to safeguard the rights of mankind. Locke highlights the state of nature, claiming that men are free, equal, and at liberty to do what they want. However, mankind’s action’s must be done within the boundaries of the law of nature. This supports that natural equality of inalienable rights serve as the moral and theoretical basis of government by consent of the governed. Since humanity acquires natural and unalienable rights at birth, humankind must enter a society that accepts those rights, and protects them. Before government is formed, man lives in a state of nature. In this state of nature, man is guided by God’s intentions of the laws of nature. Locke’s Second Treatise of Government highlights the importance of equality in which forms from the state of nature. Man is free and equal according to the state of nature. Locke feels that man will be assured that he is free and equal when he enters a society making equality the driving force of Locke’s political argument. Equality is key to the establishment of government as long as government holds responsibility of maintaining a safe and stable society that protects natural rights. Man is born free but gives up some freedom in order to establish government to maintain social order. Thomas Jefferson stated that unalienable rights are life, liberty, and the pursuit of happiness. Locke highly influenced Jefferson as Jefferson used Locke’ s concepts of how rulers only rule through the consent of the governed. This mirrors Locke’s political documents. Locke’s works however, had some inconveniences. If the government violates the people’s rights of life, liberty and property, then then people have the right to alter or abolish their government and create a new one that suits their needs. For example, a government may grow tyrannical and no longer represents the people taking away their freedom and rights. In solution, Locke claims that the people have the right to dissent against government. Natural equality and inalienable rights also serve as the basis of limited government. Limited government is based on consent where the people’s rights may not be violated. Locke thought that this proper role of government would allow humanity to blossom because of their God given ability of reason. Overall, government solely exists for the people’s well being. If a government fails to protect rights, then the people have the right to over throw and replace. Governments are only factors that contribute to humanities morality. Because of humankind’s morality, human beings are naturally and equality endowed with inalienable rights that have influenced America’s way of government. John Locke and Thomas Jefferson were two men who sought to create leadership that worked with the people, not an individual who had total control of the people. Essay B. 279 Puritanism is felt across American because the Puritans were the first settlers who spread their ideas and values throughout the land. Alex de Tocqueville considered the Puritans as America’s founders. This is because of their influence on America’s character. John Adams also supports that the Puritans had great contribution to the development of America. The Puritans settled in American and where English protestants who became unhappy with the church of England. They felt as if to much power rested with priests, bishops, and cardinals who were the highest officials in the church. The Puritans stressed Bible readings and wanted religious community members to be directly involved with church. According to Tocqueville and Adams, the Puritan value affected American society in a positive way. They developed the concept of limited government as they believed that no single person or group of people should be trusted to run the government. They had a highly emphasized education which led to American school systems and we have also adopted their ethics of honesty, and work. I agree with Tocqueville and Adams who state that the Puritans were the stepping stoles of American democracy. The fact that the Puritans believed that government should be limited and not ran by a single individual reflects in several enlightenment thinkers whose works h ave highly influenced our government. For example, Thomas Jefferson wrote the Deceleration of Independence using John Locke’s philosophy. Without the Puritans, American Democracy could be altered in several ways. The Puritans are important in the development of American democracy because they have instilled many features upon our government. Culturally they have influenced self-reliance and a strong emphasis on education.

The Ecstasy Debate: Weighing The Good And The Bad :: Biology Essays Research Papers

The Ecstasy Debate: Weighing The Good And The Bad Ever since its first synthesis 80 years ago, the seemingly harmless nature of the drug ecstasy has been the subject of much debate. While many scientists are convinced that there is a darker side to the euphoria-inducing pill than meets the eye, the millions of users insist that no such danger exists. In fact, while I conducted my research on the subject, I discovered that to some extent, the users' concept is true - ecstasy does seem to be far less harmful than any of the other popularized drugs of the century. But why, then, in 1985 was this limitlessly pleasurable drug outlawed (1), with such a weak case against it? Is the scientific world's overly cautious attitude preventing us from experiencing a limitless pleasure unlike anything we have ever known? These were the questions I sought to have answered. 3,4 - Methylenedioxymethamphetamine, or MDMA as it has come to be called, is a psychoactive drug with a chemical structure similar to the stimulant methamphetamine and the hallucinogen mescaline, and demonstrates both psychedelic and stimulant effects (3). It was first synthesized by a German company in 1912 to be used to help develop more advanced therapeutic drugs (1). In the 1970s, MDMA was used to facilitate psychotherapy by a group of therapists in the United States (5). Not until the 1980s and early 1990s did the drug gain worldwide popularity as the illicit "ecstasy" (5), the drug that would eventually stir a wave of excitement among young people everywhere. Ecstasy use, which saw its roots in the hippie generation of the 1970s, has since grown exponentially. Ecstasy tablets confiscated by the Drug Enforcement Administration increased from 13,342 in 1996 to 950,000 in 2000 (4). According to a study conducted by the University of Michigan's Institute for Social Research in 1998, 4.3 percent of 8th graders, 7.3 percent of 10th graders, and 11 percent of 12th graders reported they had used MDMA at some point (4). However, by far the age group with the heaviest use (1.4 million Americans) of the drug was reported for those between 18 and 25 years of age (4). So much ecstasy is entering our country at present that the Customs Service has developed an ecstasy command center and is training dogs to sniff out the drug (2). What is it that lures so many people to "experiment" with ecstasy and tantalizes them to want more?

About role of the United Nations in the changing World Essay

Accordingly, our respective Governments, through representatives assembled in the city of San Francisco, who have exhibited their full powers found to be in good and due form, have agreed to the present Charter of the United Nations and do hereby establish an international organization to be known as the United Nations†. Those are words from Preamble of Charter of the United Nations. The Charter of the United Nations was signed on 26 June 1945, in San Francisco, at the conclusion of the United Nations Conference on International Organization, and came into existence on 24 October 1945. The Statute of the International Court of Justice is an integral part of the Charter. The day is now celebrated each year around the world as United Nations Day. The purpose of the United Nations is to bring all nations of the world together to work for peace and development, based on the principles of justice, human dignity and the well-being of all people. It affords the opportunity for countries to balance global interdependence and national interests when addressing international problems. There are currently 191 Members of the United Nations. See more: Satirical essay about drugs They meet in the General Assembly, which is the closest thing to a world parliament. Each country, large or small, rich or poor, has a single vote; however, none of the decisions taken by the Assembly are binding. Nevertheless, the Assembly’s decisions become resolutions that carry the weight of world government opinion. The United Nations Headquarters is in New York City but the land and buildings are international territory. The United Nations has its own flag, its own post office and its own postage stamps. Six official languages are used at the United Nations – Arabic, Chinese, English, French, Russian and Spanish. The UN European Headquarters is in the Palais des Nations, Geneva, Switzerland. It has offices in Vienna, Austria and Economic Commissions in Addis Ababa in Ethiopia, Amman in Jordan, Bangkok in Thailand and Santiago in Chile. The senior officer of the United Nations Secretariat is the Secretary-General. The Aims of the United Nations: *To keep peace throughout the world. *To develop friendly relations between nations. *To work together to help people live better lives. * to eliminate poverty, disease and illiteracy in the world. * to stop environmental destruction. * to encourage respect for each other’s rights and freedoms. *To be a centre for helping nations achieve these aims. The Principles of the United Nations: *All Member States have sovereign equality. *All Member States must obey the Charter. *Countries must try to settle their differences by peaceful means. *Countries must avoid using force or threatening to use force. *The UN may not interfere in the domestic affairs of any country. All countries should try to assist the United Nations. Now some information about the UN system: The basic structure of the United Nations is outlined in an organizational chart. What the structure does not show is that decision-making within the UN system is not as easy as in many other organizations. The UN is not an independent, homogeneous organization; it is made up of states, so actions by the UN depend on the will of Member States, to accept, fund or carry them out. Especially in matters of peace-keeping and international politics, it requires a complex, often slow, process of consensus-building that must take into account national sovereignty as well as global needs. The Specialized Agencies, while part of the UN system, are separate, autonomous intergovernmental organizations which work with the UN and with each other. The agencies carry out work relating to specific fields such as trade, communications, air and maritime transport, agriculture and development. Although they have more autonomy, their work within a country or between countries is always carried out in partnership with those countries. They also depend on funds from Member States to achieve their goals. Recently, international conferences organized by the UN have gained significance. UN conferences have been held since the 1960s, but with the Conference on Environment and Development, known as the Earth Summit, in Rio de Janeiro, Brazil, in 1992, they turned into real fora for deciding on national and international policy regarding issues that affect everyone such as the environment, human rights and economic development. Since the Earth Summit, UN conferences have turned into forums in which non-governmental organizations (NGOs) can voice their concerns alongside those of governments. Such conferences focus world attention on these issues and place them squarely on the global agenda. Yet, once the international agreements produced by these conferences are signed, it is still up to each individual country to carry them out. With the moral weight of international conferences and the pressures of media and NGOs, Member States are more likely to endorse the agreements and put them into effect. I also would like to ad some basic information about structure and budget, to make brief of UN more visible. The six principal organs of the United Nations are the: General Assembly, Security Council, Economic and Social Council, Trusteeship Council, International Court of Justice and Secretariat. The United Nations family, however, is much larger, encompassing 15 agencies and several programmes and bodies. When it comes to a budget, the budget for the two years 2000-2001 was $2,535 million. The main source of funds is the contributions of Member States, which are assessed on a scale approved by the General Assembly. The fundamental criterion on which the scale of assessments is based is the capacity of  countries to pay. This is determined by considering their relative shares of total gross national product, adjusted to take into account a number of factors, including their per capita incomes. In addition, countries are assessed for the costs of peacekeeping operations. What is the role of the UN nations in the changing World? I already gave some simply answers at the beginning of this assignment. I will try to answer this question in depth in the following part of my work. The UN has been effective, even indispensable, in post-conflict development in Mozambique, Guatemala, Afghanistan, the Balkans and elsewhere. It also has guided and monitored political change (democracy and governance) in Bosnia, Kosovo, East Timor and Georgia. The UN has been involved in the conflict in Abkhazia since Georgian forces stormed the Abkhaz parliament in Sukhumi in August 1992, triggering a war that remains unresolved today. In 1993, the UN and the CSCE (Commission on Security and Cooperation in Europe) agreed that the international lead on the conflict in Abkhazia should be taken by the UN. In the same year the UN, faced with urgent requests from the government of Georgia to deploy a peacekeeping force to Abkhazia, decided to establish an observer mission for Georgia (UNOMIG) to monitor implementation of the July ceasefire agreement between the two sides which had been mediated and guaranteed by the Russian Federation. The decision to send an observer force rather than a fully fledged peacekeeping force reflected the desire of the Russian Federation to take the lead in the management of conflict in the ‘former Soviet space’, and the unwillingness of the other permanent members of the Security Council to challenge Russian prerogatives. There was also a general concern that the peacekeeping apparatus of the UN was overloaded, and disagreement among the parties as to what the mandate of a more substantial force would be. The UN Secretary-General also designated Swiss diplomat Eduard Brunner as Special Envoy for the conflict. He served until 1997 when Liviu Bota, a Romanian diplomat, was appointed Special Representative (SRSG) for the Abkhaz conflict. Both were responsible for the mediation of a process of negotiation leading to a political settlement of  the conflict. Bota has had a more or less permanent presence in the conflict zone, whereas Brunner was only delegated to visit intermittently. Russia’s special status in this process was recognized in its designation as ‘facilitator’ of the talks. In the early years of negotiation matters were not helped by the passive attitude taken by the Special Envoy to mediation of the conflict. The UN’s failure to take a more engaged approach was one factor among several contributing to the obvious lack of movement towards a political settlement in 1994-96. The fact that the more proactive approach adopted by Liviu Bota has also not produced a settlement would suggest, however, that the extent of UN activism is not the determining factor in conflict resolution. While the first personnel of UNOMIG were being deployed, the ceasefire collapsed and hostilities resumed. The UN Security Council condemned the renewal of conflict and associated displacement of population and demanded that the parties cease fighting. They also decided to extend the mandate of UNOMIG pending clarification of the situation. Traditionally, the UN has had a similar approach to its work since its conception in 1947. Gradually it became more and more involved; adding different organelles, agencies, and addressing more issues that weren’t necessarily new as it grew in size and scope. The International Court of Justice, the Economic and Social Council, and agencies like the International Maritime Organization were created to solve problems in these areas. It grew out of the General Assembly and the Security Council; to an organization with thousands of employees worldwide doing hundreds of completely different things. To put it simply, and to generalize, it has gotten bigger, and more involved. The Secretary General NOW has the ability to change the way a leader runs his country, make two warring countries sign a peace treaty, and even route money through areas in the world that would have never gotten any before. The Secretary has assumed power or the power of influence, he or she does not have any written or given power, Still however, this clearly shows how much more the UN has gotten involved and grown, even more like the feared â€Å"world government† that it vows to never become. It is a little misleading to speak of the role of the UN. The UN is nearly  powerless as an abstract entity or even as a representative of the world’s nations. It can act, instead, only insofar as it is given authorization by the great powers, which means primarily the United States. The UN has no standing peacekeeping force and thus is dependent on finding countries willing to contribute troops for any particular mission. The organization suffers as well from an extreme shortage of funds because of the continual U.S. refusal to pay its dues. Any peacekeepers sent to East Timor will probably not be a UN force because the U.S. Congress has required that there be a 15-day delay before the U.S. government can approve any UN peacekeeping operation and has forbidden Washington from paying its authorized share of the costs of any such operation. U.S. influence is greatest in the Security Council, but some organs of the UN, such as the General Assembly or bodies dealing with economic and social issues have had a Third World majority ever since the era of decolonization. Accordingly, U.S. policy has been to undermine and marginalize the UN. The United Nations should have an important role in world affairs, but U.S. policy and the policies of other leading states, severely limit the international organization. From the point of view of U.S. policymakers, however, there is one crucial role played by the UN: it serves as a convenient scapegoat when something goes wrong. For example, the current catastrophe in East Timor is directly attributable to the refusal of the United States and other Western powers to deter the atrocities there over a period of a quarter century, yet the UN will probably take the blame. So as we can see, we can look for the subject of my assignment from the different point of view. Another UN’s role: The Asian crisis, has become a global crisis, was by no means a purely financial matter. It had disastrous consequences for millions of people in their everyday lives. Moreover, it was the poor who are hardest hit. In Indonesia, almost 15,000 workers lost their jobs in 1998. And poverty came with its usual sorry retinue: hunger, social unrest, violence, abuse of human rights. The least developed countries, the ones least able to influence world priorities and policies, were penalized. So the human dimension was at the heart of the response (including debt relief)to this  first major crisis of globalization. Of course, the role of the seven major industrial powers, and of the world’s finance ministers and central bankers, remained crucial. But they could not undertake this task alone. All parts of the international system came together. President Clinton has suggested wide-ranging discussions on the new world â€Å"financial architecture.† Some would say that this was none of the U.N.’s business. There are other international bodies, more specialized and perhaps more competent to deal with economic problems: the World Bank, the International Monetary Fund, the World Trade Organization, the Bank for International Settlements. But the U.N. is the one truly global institution we all belong to. It must have a seat at the table. Economic and financial strategies will succeed only if they are applied within a clear political framework. That framework will command much wider support if, through the U.N., all affected countries have played a part in working it out. Over the long term, globalization will be positive. It draws us closer together and enables us to produce more efficiently, to control our environment, to improve our quality of life. But such benefits are not felt equally by all. For many people, â€Å"long term† is too far off to be meaningful. Millions on this planet still live in isolation, on the margins of the world economy. Millions more are experiencing globalization not as a great new opportunity but as a profoundly disruptive force that attacks both their material living standards and their culture. Some of those who had benefited most from open markets and capital flows were feeling the greatest pain. The temptation to retreat into nationalism or populism is strong. But, fortunately, in most developing countries, those false solutions are being rejected. Each country’s crisis has its own local features and causes. Each country has to address its own specific problems and shortcomings. But many countries need help, for these are not just financial or macro-economic problems. They have grave social and political consequences, and some of their causes are to be found in political and social systems. The U.N. has a responsibility, as the universal institution, to insist on the need for worldwide solutions based on rules that are fair to all. It is the UN job to ensure that nations do not react to crisis by turning their backs on universal values. In such crises, the UN must come together to find solutions based on the founding  principles which all their member states have in common: those of the U.N. Charter and the Universal Declaration of Human Rights. In particular, the UN has a special responsibility to speak up for the victims or potential victims. The UN cannot forget the countries in Africa and elsewhere whose debt burdens the crisis has made even more unsustainable. Debt relief is often resisted on grounds of â€Å"moral hazard,† that it rewards the reckless and penalizes the prudent. But were not the lenders often just as reckless and irresponsible as the borrowers? Can it really be moral for them to insist on full interest and full repayment if the result is that children not yet born when the debts were contracted are denied even a subsistence diet or an elementary education? Many nations feel their interests are ignored or neglected in specialized economic bodies, where the strongest voices, for quite understandable reasons, tend to be those of countries which have already achieved economic success. But the U.N. provides a forum for informed debate among all those affected by the crisis. It has to represent all stakeholders in the global economy. The U.N. must play its part in the search for solutions that preserve the benefits of globalization while protecting those who have suffered or who have been left out. UN has kept women’s issues and interests on the agenda of change when they risked being set aside for a â€Å"later† that would never come in Afghanistan, Kosovo and East Timor. It has protected children in conflict and in post-conflict stress. The UN is bringing justice post-conflict to the repressed through ICTY (International Criminal Tribunal for the former Yugoslavia), ICTR (International Criminal Tribunal for Rwanda), and the nascent Sierra Leone court. In each case, the role and the centrality of the UN have been different. The United Nations is an organization that has always been based on respect for nation’s sovereignties, peace, and judicial cooperation regarding topics which are salient to the current time period. As the entire world moves further into the â€Å"technological age†, and with the turn of the century coming (which is really only symbolic of a new era), new issues are bound to develop. The world will gradually change, and the UN ne eds to address these needs by evaluating its current state along with what it can do to change for the better. The increasingly global economy, the European Community, and the development of the sagging Asian market (with  the rest of the world in a recession also) show action needs to be taken economically. Hostility remains in the Middle East, human rights are being violated every day around the globe, and people everywhere are disgruntled with their current governmental situation. How will the UN curb nuclear terrorism, help the homeless and uneducated, and still maintain and outside role in political matters? Or should they maintain an outside role? These are merely a few of the hundreds of issues addressing the world today, and the UN must prepare for the coming decade with open minded foresight. As Secretary General Kofi A. Annan said, every conflict is different, every post-conflict is different, and each model of intervention by the international community is different. In Iraq, we have an immediate post-conflict humanitarian and reconstruction challenge in front of us. It is in eve ryone’s interests, especially in the Iraqi people’s interest, to ensure that Iraq becomes an economically functional, politically stable and self-governing state that is respectful of the rule of law, of democratic principles and of international norms. The coalition nations currently controlling Iraqi territory have distinct responsibilities as occupying powers to maintain public order and safety, to protect civilians and to provide essential services. The wider international community, especially the United Nations, also have indispensable roles to play. While systems are in place for humanitarian assistance, a framework is needed to facilitate greater engagement and support in the stabilization and reconstruction of Iraq. The United Nations has extensive expertise that can and should be brought to bear. The UN and its agencies have been heavily involved in Iraq since the first Gulf War, and have an in-depth understanding of the circumstances, and the challenges. The UN is fully engaged through its agencies and has resources on the ground in Iraq, providing much-needed assistance to the Iraqi people. The United Nations Children’s Fund (UNICEF), The United Nations Development Program (UNDP), the WFP (World Food Programme)- they all know Iraq. Countries need to build on the strength of the engagement of these and other UN agencies in Iraq, and determine how best they can make further use of this experience and expertise. In Iraq, as in all post-conflict situations, common over-arching goals must be to meet the needs of the people, and to support them in their course towards stability, recovery and reconstruction. After Kosovo, many thought NATO would become let say â€Å"Globocop† that the G-8 would supplant the Security Council, that the UN would be sidelined. But, in fact, the UN picked up the pieces in Kosovo, mandated the intervention in East Timor and has helped Afghanistan put itself back together. What about issues that should to be addressed in a Resolution? As for what should be addressed, there almost are more topics than one is able to think about. Should there be more staff running relief efforts in Zaire? Is the International Court of Justice really necessary, or is it wasting money and time that could be spent on other things. Analyzing this, you could say that since nations only sue each other, and no real action is taken, and the courts have no real power to enforce anything, what is the use? Possibly the funding used for this could go towards building schools in Africa. This may seem fairly ludicrous, but one needs to have the foresight to see these things, and there i s only a certain amount of money around for things like this. Possibly the UN relief troops should be allowed to use loaded weapons and fire at hostile parties, for their own safety and to help curb violence more. Maybe the Secretary General should be stripped of all his power, and put all diplomacy matters in the hands of the General Assembly or Security Council. The Secretary could have increased power that would force nations to comply with his decisions. A UN that is much like a world government could possibly work as long as there was representatives from every nation. Because the world is more complex, if the UN was simplified it might make things smoother. Instead of having an agency for every little issue, such as the ACC Sub-Committee on Nutrition, or the UN office for Outer Space affairs. Are these REALLY necessary? They may be, but it is the decision of the delegates. The UN’s image with â€Å"Security Council† and a Court System might look bad to some conservative minded citizens of a nation. Economically, are the proper funds being allocated to areas and agencies in need? Should a worldwide mandatory educational requirement be put into effect? What exactly is the most pressing area right now that needs the fiscal help the UN can offer? Again, in the past 50 years help has been going to the same places, while the Secretariat grew larger and larger, and the entire UN gradually began becoming a complex political bureaucracy, and began to focus less on its original mission as stated in the charter, to  promote peaceful relations between the nations of the world. This doesn’t seem to be working anymore, possibly because the current UN is obsolete. In summation, United Nations reform is a daunting task. As a member of UN, Poland should remember to use foresight, think of what kind of world we will live in next century, what new things will happen, and how the UN should evolve to meet these needs with vigor. The UN is still only an organization, not a government, and it is based itself on precedent. That is, actions of the past determine future decisions. If precedent is broken, we should remember what has been built for all of us for the past 51 years. Bibliography: www.alertnet.org www.globalpolicy.org www.undp.org www.globalissues.com/Geopolitics/EastTimor www.un.org/ www1.umn.edu/humanrts/instree/chapter1.html United Nations: 50 Years of Peace and War, University of California Press, John Taylor, Phd. 1998 United Nations Published Charter The History of The United Nations, Paladin Press, Jonathon Kingsley. 1994

Psa 200

Auditing and Assurance Standards Council Philippine Standard on Auditing 330 (Redrafted) THE AUDITOR’S RESPONSES TO ASSESSED RISKS PSA 330 (Redrafted) PHILIPPINE STANDARD ON AUDITING 330 (REDRAFTED) THE AUDITOR’S RESPONSES TO ASSESSED RISKS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this PSA†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Effective Date†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Objective†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Definitions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ RequirementsOverall Responses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Adequacy of Presentation and Disclosure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Evaluating the Sufficiency and Appropriateness of Audit Evidence†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Documentation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 1 2 3 4 5 6-24 25 26-28 29-31 Application and Other Explanatory M aterial Overall Responses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. A1-A3 Audit Procedures Responsive to the Assessed Risks of Material Misstatement the Assertion Level†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.A4-A54 Adequacy of Presentation and Disclosure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ A55 Evaluating the Sufficiency and Appropriateness of Audit Evidence†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. A56-A58 Documentation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. A59 Acknowledgment Philippine Standard on Auditing (PSA) 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks† should be read in the context of the â€Å"Preface to the Philippine Standards on Quality Control, Auditing, Review, Other Assurance and Related Services,† which sets out the authority of PSAs. 2 PSA 330 (Redrafted) IntroductionScope of this PSA 1. This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with PSA 315, â€Å"Identifying and Assessing Risks of Material Misstatement Through Understanding the Entity and Its Environment† in a financial statement audit. Effective Date 2. This PSA is effective for audits of financial statements for periods beginning on or after December 15, 2009. Objective 3.The objective of the auditor is to obtain sufficient appropriate audit evidence about the assessed risks of material misstatement, through designing and implementing appropriate responses to those risks. Definitions 4. For purposes of the PSAs, the following terms hav e the meanings attributed below: (a) Substantive procedure – An audit procedure designed to detect material misstatements at the assertion level. Substantive procedures comprise: (i) Tests of details (of classes of transactions, account balances, and disclosures), and ii) Substantive analytical procedures. (b) Test of controls – An audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level. Requirements Overall Responses 5. The auditor shall design and implement overall responses to address the assessed risks of material misstatement at the financial statement level. (Ref: Para. A1-A3) 3 PSA 330 (Redrafted) Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level 6.The auditor shall design and perform further audit procedures whose nature, timing, and extent are based on and are responsive to the assessed risks of material misstatement at the assertion level. (Ref: Para. A4-A8) 7. In designing the further audit procedures to be performed, the auditor shall: (a) Consider the reasons for the assessment given to the risk of material misstatement at the assertion level for each class of transactions, account balance, and disclosure, including: (i) The likelihood of material misstatement due to the particular characteristics of the relevant class of transactions, account balance, or disclosure (i. . , the inherent risk); and (ii) Whether the risk assessment takes account of relevant controls (i. e. , the control risk), thereby requiring the auditor to obtain audit evidence to determine whether the controls are operating effectively (i. e. , the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures); and (Ref: Para. A9-A18) (b) Obtain more persuasive audit evidence the higher the auditor’s assessment of risk. (Ref: P ara. A19) Tests of Controls 8.The auditor shall design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls when: (a) The auditor’s assessment of risks of material misstatement at the assertion level includes an expectation that the controls are operating effectively (i. e. , the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures); or (b) Substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level. Ref: Para. A20-A24) 9. In designing and performing tests of controls, the auditor shall obtain more persuasive audit evidence the greater the reliance the auditor places on the effectiveness of a control. (Ref: Para. A25) 4 PSA 330 (Redrafted) Nature and Extent of Tests of Controls 10. In designing and performing tests of controls, the auditor shall: (a) Perform other audit procedures in combination with inquiry to obtain audit evidence about the operating effectiveness of the controls, including: (i) How the controls were applied at relevant times during the period under audit. ii) The consistency with which they were applied. (iii) By whom or by what means they were applied. (Ref: Para. A26-29) (b) Determine whether the controls to be tested depend upon other controls (indirect controls), and if so, whether it is necessary to obtain audit evidence supporting the effective operation of those indirect controls. (Ref: Para. A3031) Timing of Tests of Controls 11. The auditor shall test controls for the particular time, or throughout the period, for which the auditor intends to rely on those controls, subject to aragraphs 12 and 15 below, in order to provide an appropriate basis for the auditor’s intended reliance. (Ref: Para. A32) Using audit evidence obtained during an interim period 12. When the auditor obtains audit evidence about the operatin g effectiveness of controls during an interim period, the auditor shall: (a) Obtain audit evidence about significant changes to those controls subsequent to the interim period; and (b) Determine the additional audit evidence to be obtained for the remaining period. (Ref: Para.A33-A34) Using audit evidence obtained in previous audits 13. In determining whether it is appropriate to use audit evidence about the operating effectiveness of controls obtained in previous audits, and, if so, the length of the time period that may elapse before retesting a control, the auditor shall consider the following: 5 PSA 330 (Redrafted) (a) The effectiveness of other elements of internal control, including the control environment, the entity’s monitoring of controls, and the entity’s risk assessment process; b) The risks arising from the characteristics of the control, including whether it is manual or automated; (c) The effectiveness of general IT-controls; (d) The effectiveness of the control and its application by the entity, including the nature and extent of deviations in the application of the control noted in previous audits, and whether there have been personnel changes that significantly affect the application of the control; (e) Whether the lack of a change in a particular control poses a risk due to changing circumstances; and f) The risks of material misstatement and the extent of reliance on the control. (Ref: Para. A35) 14. If the auditor plans to use audit evidence from a previous audit about the operating effectiveness of specific controls, the auditor shall establish the continuing relevance of that evidence by obtaining audit evidence about whether significant changes in those controls have occurred subsequent to the previous audit. The auditor shall obtain this evidence by performing inquiry combined with observation or inspection, to confirm the understanding of those specific controls, and: a) If there have been changes that affect the continu ing relevance of the audit evidence from the previous audit, the auditor shall test the controls in the current audit. (Ref: Para. A36) (b) If there have not been such changes, the auditor shall test the controls at least once in every third audit, and shall test some controls each audit to avoid the possibility of testing all the controls on which the auditor intends to rely in a single audit period with no testing of controls in the subsequent two audit periods. (Ref: Para. A37-39) Controls over significant risks 15.When the auditor plans to rely on controls over a risk the auditor has determined to be a significant risk, the auditor shall test those controls in the current period. 6 PSA 330 (Redrafted) Evaluating the Operating Effectiveness of Controls 16. When evaluating the operating effectiveness of relevant controls, the auditor shall evaluate whether misstatements that have been detected by substantive procedures indicate that controls are not operating effectively. The abse nce of misstatements detected by substantive procedures, however, does not provide audit evidence that controls related to the assertion being tested are effective. Ref: Para. A40) 17. When deviations from controls upon which the auditor intends to rely are detected, the auditor shall make specific inquiries to understand these matters and their potential consequences, and shall determine whether: (a) The tests of controls that have been performed provide an appropriate basis for reliance on the controls; (b) Additional tests of controls are necessary; or (c) The potential risks of misstatement need to be addressed using substantive procedures. (Ref: Para. A41) 18.The auditor shall evaluate whether, on the basis of the audit work performed, the auditor has identified a material weakness in the operating effectiveness of controls. 19. The auditor shall communicate material weaknesses in internal control identified during the audit on a timely basis to management at an appropriate lev el of responsibility and, as required by PSA 260 (Revised), â€Å"Communication with Those Charged with Governance,† 1 with those charged with governance (unless all of those charged with governance are involved in managing the entity). Substantive Procedures 0. Irrespective of the assessed risks of material misstatement, the auditor shall design and perform substantive procedures for each material class of transactions, account balance, and disclosure. (Ref: Para. A42-A47) Substantive Procedures Related to the Financial Statement Closing Process 21. The auditor’s substantive procedures shall include the following audit procedures related to the financial statement closing process: (a) Agreeing or reconciling the financial statements with the underlying accounting records; and 1 Close off document approved May 2006. 7PSA 330 (Redrafted) (b) Examining material journal entries and other adjustments made during the course of preparing the financial statements. (Ref: Para. A48) Substantive Procedures Responsive to Significant Risks 22. When the auditor has determined that an assessed risk of material misstatement at the assertion level is a significant risk, the auditor shall perform substantive procedures that are specifically responsive to that risk. When the approach to a significant risk consists only of substantive procedures, those procedures shall include tests of details. Ref: Para. A49) Timing of Substantive Procedures 23. When substantive procedures are performed at an interim date, the auditor shall cover the remaining period by performing: (a) Substantive procedures, combined with tests of controls for the intervening period; or (b) If the auditor determines that it is sufficient, further substantive procedures only, that provide a reasonable basis for extending the audit conclusions from the interim date to the period end. (Ref: Para. A51-A53) 24.If misstatements that the auditor did not expect when assessing the risks of material missta tement are detected at an interim date, the auditor shall evaluate whether the related assessment of risk and the planned nature, timing, or extent of substantive procedures covering the remaining period need to be modified. (Ref: Para. A54) Adequacy of Presentation and Disclosure 25. The auditor shall perform audit procedures to evaluate whether the overall presentation of the financial statements, including the related disclosures, is in accordance with the applicable financial reporting framework. Ref: Para. A55) Evaluating the Sufficiency and Appropriateness of Audit Evidence 26. Based on the audit procedures performed and the audit evidence obtained, the auditor shall evaluate before the conclusion of the audit whether the assessments of the risks of material misstatement at the assertion level remain appropriate. (Ref: Para. A56-57) 27. The auditor shall conclude whether sufficient appropriate audit evidence has been obtained. In forming an opinion, the auditor shall consider all elevant audit evidence, regardless of whether it appears to corroborate or to contradict the assertions in the financial statements. (Ref: Para. A58) 8 PSA 330 (Redrafted) 28. If the auditor has not obtained sufficient appropriate audit evidence as to a material financial statement assertion, the auditor shall attempt to obtain further audit evidence. If the auditor is unable to obtain sufficient appropriate audit evidence, the auditor shall express a qualified opinion or a disclaimer of opinion. Documentation 29. The auditor shall document: a) The overall responses to address the assessed risks of material misstatement at the financial statement level, and the nature, timing, and extent of the further audit procedures performed; (b) The linkage of those procedures with the assessed risks at the assertion level; and (c) The results of the audit procedures, including the conclusions where these are not otherwise clear. (Ref: Para. A59) 30. If the auditor plans to use audit eviden ce about the operating effectiveness of controls obtained in previous audits, the auditor shall document the conclusions reached about relying on such controls that were tested in a previous audit. 1. The auditors’ documentation shall demonstrate that the financial statements agree or reconcile with the underlying accounting records. *** Application and Other Explanatory Material Overall Responses (Ref: Para. 5) A1. Overall responses to address the assessed risks of material misstatement at the financial statement level may include: †¢ Emphasizing to the audit team the need to maintain professional skepticism. †¢ Assigning more experienced staff or those with special skills or using experts. †¢ Providing more supervision. †¢Incorporating additional elements of unpredictability in the selection of further audit procedures to be performed. 9 PSA 330 (Redrafted) †¢ A2. Making general changes to the nature, timing, or extent of audit procedures, for examp le: performing substantive procedures at the period end instead of at an interim date; or modifying the nature of audit procedures to obtain more persuasive audit evidence. The assessment of the risks of material misstatement at the financial statement level, and thereby the auditor’s overall responses, is affected by the auditor’s understanding of the control environment.An effective control environment may allow the auditor to have more confidence in internal control and the reliability of audit evidence generated internally within the entity and thus, for example, allow the auditor to conduct some audit procedures at an interim date rather than at the period end. Weaknesses in the control environment, however, have the opposite effect; for example, the auditor may respond to an ineffective control environment by: †¢ †¢ Obtaining more extensive audit evidence from substantive procedures. †¢ A3.Conducting more audit procedures as of the period end rathe r than at an interim date. Increasing the number of locations to be included in the audit scope. Such considerations, therefore, have a significant bearing on the auditor’s general approach, for example, an emphasis on substantive procedures (substantive approach), or an approach that uses tests of controls as well as substantive procedures (combined approach). Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level The Nature, Timing, and Extent of Further Audit Procedures (Ref: Para. 6) A4.The auditor’s assessment of the identified risks at the assertion level provides a basis for considering the appropriate audit approach for designing and performing further audit procedures. For example, (as appropriate and notwithstanding the requirements of this PSA)2, the auditor may determine that: (a) Only by performing tests of controls may the auditor achieve an effective response to the assessed risk of material misstatement for a p articular assertion; (b) Performing only substantive procedures is appropriate for particular assertions and, therefore, the auditor excludes the effect of controls from the relevant risk assessment.This may be because the auditor’s risk assessment procedures 2 For example, as required by paragraph 20, irrespective of the approach selected, the auditor designs and performs substantive procedures for each significant class of transactions, account balance, and disclosure. 10 PSA 330 (Redrafted) have not identified any effective controls relevant to the assertion, or because testing controls would be inefficient and therefore the auditor does not intend to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures; or c) A combined approach using both tests of controls and substantive procedures is an effective approach. A5. The nature of an audit procedure refers to its purpose (i. e. , test of controls or substantive procedure) and its type (i. e. , inspection, observation, inquiry, confirmation, recalculation, reperformance, or analytical procedure). The nature of the audit procedures is of most importance in responding to the assessed risks. A6. Timing of an audit procedure refers to when it is performed, or the period or date to which the audit evidence applies.A7. Extent of an audit procedure refers to the quantity to be performed, for example, a sample size or the number of observations of a control activity. A8. Designing and performing further audit procedures whose nature, timing, and extent are based on and are responsive to the assessed risks of material misstatement at the assertion level provides a clear linkage between the auditors’ further audit procedures and the risk assessment. Responding to the Assessed Risks at the Assertion Level (Ref: Para. 7(a)) NatureA9. The auditor’s assessed risks may affect both the types of audit procedures to be performed and their comb ination. For example, when an assessed risk is high, the auditor may confirm the completeness of the terms of a contract with the counterparty, in addition to inspecting the document. Further, certain audit procedures may be more appropriate for some assertions than others. For example, in relation to revenue, tests of controls may be most responsive to the assessed risk of misstatement of the completeness ssertion, whereas substantive procedures may be most responsive to the assessed risk of misstatement of the occurrence assertion. A10. The reasons for the assessment given to a risk are relevant in determining the nature of audit procedures. For example, if an assessed risk is lower because of the particular characteristics of a class of transactions without consideration of the related controls, then the auditor may determine that substantive analytical procedures alone provide sufficient appropriate audit evidence.On the other hand, if the assessed risk is lower because of inter nal controls, and the auditor intends to base the substantive procedures on that low assessment, then the auditor performs tests of those controls, as required by paragraph 8(a). This may be the case, for 11 PSA 330 (Redrafted) example, for a class of transactions of reasonably uniform, non-complex characteristics that are routinely processed and controlled by the entity’s information system. Timing A11.The auditor may perform tests of controls or substantive procedures at an interim date or at the period end. The higher the risk of material misstatement, the more likely it is that the auditor may decide it is more effective to perform substantive procedures nearer to, or at, the period end rather than at an earlier date, or to perform audit procedures unannounced or at unpredictable times (for example, performing audit procedures at selected locations on an unannounced basis). This is particularly relevant when considering the response to the risks of fraud.For example, the auditor may conclude that, when the risks of intentional misstatement or manipulation have been identified, audit procedures to extend audit conclusions from interim date to the period end would not be effective. A12. On the other hand, performing audit procedures before the period end may assist the auditor in identifying significant matters at an early stage of the audit, and consequently resolving them with the assistance of management or developing an effective audit approach to address such matters. A13. In addition, certain audit procedures can be performed only at or after the period end, for example: †¢ †¢Examining adjustments made during the course of preparing the financial statements; and †¢ A14. Agreeing the financial statements to the accounting records; Procedures to respond to a risk that, at the period end, the entity may have entered into improper sales contracts, or transactions may not have been finalized. Further relevant factors that influence the auditor’s consideration of when to perform audit procedures include the following: †¢ The control environment. †¢ When relevant information is available (for example, electronic files may subsequently be overwritten, or procedures to be observed may occur only at certain times). The nature of the risk (for example, if there is a risk of inflated revenues to meet earnings expectations by subsequent creation of false sales agreements, 12 PSA 330 (Redrafted) the auditor may wish to examine contracts available on the date of the period end). †¢ The period or date to which the audit evidence relates. Extent A15. The extent of an audit procedure judged necessary is determined after considering the materiality, the assessed risk, and the degree of assurance the auditor plans to obtain.When a single purpose is met by a combination of procedures, the extent of each procedure is considered separately. In general, the extent of audit procedures increases as the risk of m aterial misstatement increases. For example, in response to the assessed risk of material misstatement due to fraud, increasing sample sizes or performing substantive analytical procedures at a more detailed level may be appropriate. However, increasing the extent of an audit procedure is effective only if the audit procedure itself is relevant to the specific risk.A16. The use of computer-assisted audit techniques (CAATs) may enable more extensive testing of electronic transactions and account files, which may be useful when the auditor decides to modify the extent of testing, for example, in responding to the risks of material misstatement due to fraud. Such techniques can be used to select sample transactions from key electronic files, to sort transactions with specific characteristics, or to test an entire population instead of a sample. Considerations specific to public sector entities A17.For the audits of public sector entities, the audit mandate and any other special auditin g requirements may affect the auditor’s consideration of the nature, timing and extent of further audit procedures. Considerations specific to smaller entities A18. In the case of very small entities, there may not be many control activities that could be identified by the auditor, or the extent to which their existence or operation have been documented by the entity may be limited. In such cases, it may be more efficient for the auditor to perform further audit procedures that are primarily substantive procedures.In some rare cases, however, the absence of control activities or of other components of control may make it impossible to obtain sufficient appropriate audit evidence. Higher Assessments of Risk (Ref: Para 7(b)) A19. When obtaining more persuasive audit evidence because of a higher assessment of risk, the auditor may increase the quantity of the evidence, or obtain evidence that is more relevant or reliable, e. g. , by placing more emphasis on obtaining third 13 PS A 330 (Redrafted) party evidence or by obtaining corroborating evidence from a number of independent sources.Tests of Controls Designing and Performing Tests of Controls (Ref: Para. 8) A20. Tests of controls are performed only on those controls that the auditor has determined are suitably designed to prevent, or detect and correct, a material misstatement in an assertion. If substantially different controls were used at different times during the period under audit, each is considered separately. A21. Testing the operating effectiveness of controls is different from obtaining an understanding of and evaluating the design and implementation of controls.However, the same types of audit procedures are used. The auditor may, therefore, decide it is efficient to test the operating effectiveness of controls at the same time as evaluating their design and determining that they have been implemented. A22. Further, although some risk assessment procedures may not have been specifically desig ned as tests of controls, they may nevertheless provide audit evidence about the operating effectiveness of the controls and, consequently, serve as tests of controls. For example, the auditor’s risk assessment procedures may have included: Inquiring about management’s use of budgets. †¢ Observing management’s comparison of monthly budgeted and actual expenses. †¢ Inspecting reports pertaining to the investigation of variances between budgeted and actual amounts. These audit procedures provide knowledge about the design of the entity’s budgeting policies and whether they have been implemented, but may also provide audit evidence about the effectiveness of the operation of budgeting policies in preventing or detecting material misstatements in the classification of expenses. A23.In addition, the auditor may design a test of controls to be performed concurrently with a test of details on the same transaction. Although the purpose of a test of cont rols is different from the purpose of a test of details, both may be accomplished concurrently by performing a test of controls and a test of details on the same transaction, also known as a dual-purpose test. For example, the auditor may design, and evaluate the results of, a test to examine an invoice to determine whether it has been approved and to provide substantive audit evidence of a 14 PSA 330 (Redrafted) ransaction. A dual-purpose test is designed and evaluated by considering each purpose of the test separately. A24. In some cases, as discussed in PSA 315, the auditor may find it impossible to design effective substantive procedures that by themselves provide sufficient appropriate audit evidence at the assertion level. This may occur when an entity conducts its business using IT and no documentation of transactions is produced or maintained, other than through the IT system. In such cases, paragraph 8(b) requires the auditor to perform tests of relevant controls.Audit Evid ence and Intended Reliance (Ref: Para. 9) A25. A higher level of assurance may be sought about the operating effectiveness of controls when the approach adopted consists primarily of tests of controls, in particular where it is not possible or practicable to obtain sufficient appropriate audit evidence only from substantive procedures. Nature and Extent of Tests of Controls Other audit procedures in combination with inquiry (Ref: Para. 10(a)) A26. Inquiry alone is not sufficient to test the operating effectiveness of controls.Accordingly, other audit procedures are performed in combination with inquiry. In this regard, inquiry combined with inspection or reperformance may provide more assurance than inquiry and observation, since an observation is pertinent only at the point in time at which it is made. A27. The nature of the particular control influences the type of procedure required to obtain audit evidence about whether the control was operating effectively. For example, if oper ating effectiveness is evidenced by documentation, the auditor may decide to inspect it to obtain audit evidence about operating effectiveness.For other controls, however, documentation may not be available or relevant. For example, documentation of operation may not exist for some factors in the control environment, such as assignment of authority and responsibility, or for some types of control activities, such as control activities performed by a computer. In such circumstances, audit evidence about operating effectiveness may be obtained through inquiry in combination with other audit procedures such as observation or the use of CAATs. Extent of tests of controls A28.When more persuasive audit evidence is needed regarding the effectiveness of a control, it may be appropriate to increase the extent of testing of the control. As well as the degree of reliance on controls, matters the auditor may consider in determining the extent of tests of controls include the following: 15 PSA 330 (Redrafted) †¢ The frequency of the performance of the control by the entity during the period. †¢ The length of time during the audit period that the auditor is relying on the operating effectiveness of the control. †¢The expected rate of deviation from a control. †¢ The relevance and reliability of the audit evidence to be obtained regarding the operating effectiveness of the control at the assertion level. †¢ The extent to which audit evidence is obtained from tests of other controls related to the assertion. PSA 530, â€Å"Audit Sampling and Other Means of Testing† contains further guidance on the extent of testing. A29. Because of the inherent consistency of IT processing, it may not be necessary to increase the extent of testing of an automated control.An automated control can be expected to function consistently unless the program (including the tables, files, or other permanent data used by the program) is changed. Once the auditor determi nes that an automated control is functioning as intended (which could be done at the time the control is initially implemented or at some other date), the auditor may consider performing tests to determine that the control continues to function effectively. Such tests might include determining that: †¢ Changes to the program are not made without being subject to the appropriate program change controls, The authorized version of the program is used for processing transactions, and †¢ Other relevant general controls are effective. Such tests also might include determining that changes to the programs have not been made, as may be the case when the entity uses packaged software applications without modifying or maintaining them. For example, the auditor may inspect the record of the administration of IT security to obtain audit evidence that unauthorized access has not occurred during the period. Testing of indirect controls (Ref: Para. 10(b))A30. In some circumstances, it ma y be necessary to obtain audit evidence supporting the effective operation of indirect controls. For example, when the auditor decides to test the effectiveness of a user review of exception reports detailing sales in excess of authorized credit limits, the user review and related follow up is the control that is directly of relevance to the auditor. Controls over the accuracy of 16 PSA 330 (Redrafted) the information in the reports (for example, the general IT controls) are described as ‘indirect’ controls. A31.Because of the inherent consistency of IT processing, audit evidence about the implementation of an automated application control, when considered in combination with audit evidence about the operating effectiveness of the entity’s general controls (in particular, change controls), may also provide substantial audit evidence about its operating effectiveness. Timing of Tests of Controls Intended period of reliance (Ref: Para. 11) A32. Audit evidence perta ining only to a point in time may be sufficient for the auditor’s purpose, for example, when testing controls over the entity’s physical inventory counting at the period end.If, on the other hand, the auditor intends to rely on a control over a period, tests that are capable of providing audit evidence that the control operated effectively at relevant times during that period are appropriate. Such tests may include tests of the entity’s monitoring of controls. Using audit evidence obtained during an interim period (Ref: Para. 12) A33. Relevant factors in determining what additional audit evidence to obtain about controls that were operating during the period remaining after an interim period, include: †¢ †¢The specific controls that were tested during the interim period, and significant changes to them since they were tested, including changes in the information system, processes, and personnel. †¢ The degree to which audit evidence about the oper ating effectiveness of those controls was obtained. †¢ The length of the remaining period. †¢ The extent to which the auditor intends to reduce further substantive procedures based on the reliance of controls. †¢ A34. The significance of the assessed risks of material misstatement at the assertion level. The control environment.Additional audit evidence may be obtained, for example, by extending tests of controls over the remaining period or testing the entity’s monitoring of controls. 17 PSA 330 (Redrafted) Using audit evidence obtained in previous audits (Ref: Para. 13) A35. In certain circumstances, audit evidence obtained from previous audits may provide audit evidence where the auditor performs audit procedures to establish its continuing relevance. For example, in performing a previous audit, the auditor may have determined that an automated control was functioning as intended.The auditor may obtain audit evidence to determine whether changes to the autom ated control have been made that affect its continued effective functioning through, for example, inquiries of management and the inspection of logs to indicate what controls have been changed. Consideration of audit evidence about these changes may support either increasing or decreasing the expected audit evidence to be obtained in the current period about the operating effectiveness of the controls. Controls that have changed from previous audits (Ref: Para. 4(a)) A36. Changes may affect the relevance of the audit evidence obtained in previous audits such that there may no longer be a basis for continued reliance. For example, changes in a system that enable an entity to receive a new report from the system probably do not affect the relevance of audit evidence from a previous audit; however, a change that causes data to be accumulated or calculated differently does affect it. Controls that have not changed from previous audits (Ref: Para. 14(b)) A37.The auditor’s decision on whether to rely on audit evidence obtained in previous audits for controls that: (a) Have not changed since they were last tested; and (b) Are not controls that mitigate a significant risk, is a matter of professional judgment. In addition, the length of time between retesting such controls is also a matter of professional judgment, but is required by paragraph 14(b) to be at least once in every third year. A38. In general, the higher the risk of material misstatement, or the greater the reliance on controls, the shorter the time period elapsed, if any, is likely to be.Factors that may decrease the period for retesting a control, or result in not relying on audit evidence obtained in previous audits at all, include the following: †¢ A weak control environment. †¢ Weak monitoring of controls. †¢ A significant manual element to the relevant controls. 18 PSA 330 (Redrafted) †¢ †¢ Changing circumstances that indicate the need for changes in the control. â₠¬ ¢ A39. Personnel changes that significantly affect the application of the control. Weak general IT-controls.When there are a number of controls for which the auditor intends to rely on audit evidence obtained in previous audits, testing some of those controls in each audit provides corroborating information about the continuing effectiveness of the control environment. This contributes to the auditor’s decision about whether it is appropriate to rely on audit evidence obtained in previous audits. Evaluating the Operating Effectiveness of Controls (Ref: Para. 16-19) A40. A material misstatement detected by the auditor’s procedures may indicate the existence of a material weakness in internal control.A41. The concept of effectiveness of the operation of controls recognizes that some deviations in the way controls are applied by the entity may occur. Deviations from prescribed controls may be caused by such factors as changes in key personnel, significant seasonal fluct uations in volume of transactions and human error. The detected rate of deviation, in particular in comparison with the expected rate, may indicate that the control cannot be relied on to reduce risk at the assertion level to that assessed by the auditor.Substantive Procedures (Ref: Para. 20) A42. Paragraph 20 requires the auditor to design and perform substantive procedures for each material class of transactions, account balance, and disclosure, irrespective of the assessed risks of material misstatement. This requirement reflects the facts that: (i) the auditor’s assessment of risk is judgmental and so may not identify all risks of material misstatement; and (ii) there are inherent limitations to internal control, including management override.Nature and Extent of Substantive Procedures A43. Depending on the circumstances, the auditor may determine that: †¢ Performing only substantive analytical procedures will be sufficient to reduce audit risk to an acceptably low l evel. For example, where the auditor’s assessment of risk is supported by audit evidence from tests of controls. †¢ Only tests of details are appropriate. †¢ A combination of substantive analytical procedures and tests of details are most responsive to the assessed risks. 19 PSA 330 (Redrafted) A44.Substantive analytical procedures are generally more applicable to large volumes of transactions that tend to be predictable over time. PSA 520, â€Å"Analytical Procedures† establishes requirements and provides guidance on the application of analytical procedures during an audit. A45. The nature of the risk and assertion is relevant to the design of tests of details. For example, tests of details related to the existence or occurrence assertion may involve selecting from items contained in a financial statement amount and obtaining the relevant audit evidence.On the other hand, tests of details related to the completeness assertion may involve selecting from items that are expected to be included in the relevant financial statement amount and investigating whether they are included. A46. Because the assessment of the risk of material misstatement takes account of internal control, the extent of substantive procedures may need to be increased when the results from tests of controls are unsatisfactory. However, increasing the extent of an audit procedure is appropriate only if the audit procedure itself is relevant to the specific risk. A47.In designing tests of details, the extent of testing is ordinarily thought of in terms of the sample size. However, other matters are also relevant, including whether it is more effective to use other selective means of testing. See PSA 530 for additional guidance. Substantive Procedures Related to the Financial Statement Closing Process (Ref: Para. 21(b)) A48. The nature, and also the extent, of the auditor’s examination of journal entries and other adjustments depends on the nature and complexity o f the entity’s financial reporting process and the related risks of material misstatement.Substantive Procedures Responsive to Significant Risks (Ref: Para. 22) A49. Paragraph 22 of this PSA requires the auditor to perform substantive procedures that are specifically responsive to risks the auditor has determined to be significant risks. For example, if the auditor identifies that management is under pressure to meet earnings expectations, there may be a risk that management is inflating sales by improperly recognizing revenue related to sales agreements with terms that preclude revenue recognition or by invoicing sales before shipment.In these circumstances, the auditor may, for example, design external confirmations not only to confirm outstanding amounts, but also to confirm the details of the sales agreements, including date, any rights of return and delivery terms. In addition, the auditor may find it effective to supplement such external confirmations with inquiries of non-financial personnel in the entity regarding any changes in sales agreements and delivery terms. Substantive procedures related to 20 PSA 330 (Redrafted) ignificant risks are most often designed to obtain audit evidence with high reliability. Timing of Substantive Procedures (Ref: Para. 23-24) A50. In most cases, audit evidence from a previous audit’s substantive procedures provides little or no audit evidence for the current period. There are, however, exceptions, e. g. , a legal opinion obtained in a previous audit related to the structure of a securitization to which no changes have occurred, may be relevant in the current period.In such cases, it may be appropriate to use audit evidence from a previous audit’s substantive procedures if that evidence and the related subject matter have not fundamentally changed, and audit procedures have been performed during the current period to establish its continuing relevance. Using audit evidence obtained during an interim period (Ref: Para. 23) A51. In some circumstances, the auditor may determine that it is effective to perform substantive procedures at an interim date, and to compare and reconcile information concerning the balance at the period end with the comparable information at the interim date to: a) Identify amounts that appear unusual, (b) Investigate any such amounts, and (c) Perform substantive analytical procedures or tests of details to test the intervening period. A52. Performing substantive procedures at an interim date without undertaking additional procedures at a later date increases the risk that the auditor will not detect misstatements that may exist at the period end. This risk increases as the remaining period is lengthened. Factors such as the following may influence whether to perform substantive procedures at an interim date: †¢The control environment and other relevant controls. †¢ The availability at a later date of information necessary for the auditorâ€℠¢s procedures. †¢ The purpose of the substantive procedure. †¢ The assessed risk of material misstatement. †¢ The nature of the class of transactions or account balance and related assertions. 21 PSA 330 (Redrafted) †¢ A53. The ability of the auditor to perform appropriate substantive procedures or substantive procedures combined with tests of controls to cover the remaining period in order to reduce the risk that misstatements that may exist at the period end will not be detected.Factors such as the following may influence whether to perform substantive analytical procedures with respect to the period between the interim date and the period end: †¢ Whether the period end balances of the particular classes of transactions or account balances are reasonably predictable with respect to amount, relative significance, and composition. †¢ Whether the entity’s procedures for analyzing and adjusting such classes of transactions or account balances at in terim dates and for establishing proper accounting cutoffs are appropriate. Whether the information system relevant to financial reporting will provide information concerning the balances at the period end and the transactions in the remaining period that is sufficient to permit investigation of: (a) Significant unusual transactions or entries (including those at or near the period end), (b) Other causes of significant fluctuations, or expected fluctuations that did not occur, and (c) Changes in the composition of the classes of transactions or account balances.Misstatements detected at an interim date (Ref: Para. 24) A54. When the auditor concludes that the planned nature, timing, or extent of substantive procedures covering the remaining period need to be modified as a result of unexpected misstatements detected at an interim date, such modification may include extending or repeating the procedures performed at the interim date at the period end. Adequacy of Presentation and Discl osure (Ref: Para. 25) A55.Evaluating the overall presentation of the financial statements, including the related disclosures, relates to whether the individual financial statements are presented in a manner that reflects the appropriate classification and description of financial information, and the form, arrangement, and content of the financial statements and their appended notes. This includes, for example, the terminology 22 PSA 330 (Redrafted) used, the amount of detail given, the classification of items in the statements, and the bases of amounts set forth. Evaluating the Sufficiency and Appropriateness of Audit Evidence (Ref: Para. 6-28) A56. An audit of financial statements is a cumulative and iterative process. As the auditor performs planned audit procedures, the audit evidence obtained may cause the auditor to modify the nature, timing, or extent of other planned audit procedures. Information may come to the auditor’s attention that differs significantly from the information on which the risk assessment was based. For example, †¢ The extent of misstatements that the auditor detects by performing substantive procedures may alter the auditor’s judgment about the risk assessments and may indicate a material weakness in internal control. The auditor may become aware of discrepancies in accounting records, or conflicting or missing evidence. †¢ Analytical procedures performed at the overall review stage of the audit may indicate a previously unrecognized risk of material misstatement. In such circumstances, the auditor may need to reevaluate the planned audit procedures, based on the revised consideration of assessed risks for all or some of the classes of transactions, account balances, or disclosures and related assertions. PSA 315 contains further guidance on revising the auditor’s risk assessment. A57.The auditor cannot assume that an instance of fraud or error is an isolated occurrence. Therefore, the consideration of how the detection of a misstatement affects the assessed risks of material misstatement is important in determining whether the assessment remains appropriate. A58. The auditor’s judgment as to what constitutes sufficient appropriate audit evidence is influenced by such factors as the following: †¢ Significance of the potential misstatement in the assertion and the likelihood of its having a material effect, individually or aggregated with other potential misstatements, on the financial statements. Effectiveness of management’s responses and controls to address the risks. †¢ Experience gained during previous audits with respect to similar potential misstatements. †¢ Results of audit procedures performed, including whether such audit procedures identified specific instances of fraud or error. 23 PSA 330 (Redrafted) †¢ Source and reliability of the available information. †¢ Persuasiveness of the audit evidence. †¢ Understanding of the entit y and its environment, including the entity’s internal control. Documentation (Ref: Para. 29) A59.The form and extent of audit documentation is a matter of professional judgment, and is influenced by the nature, size and complexity of the entity and its internal control, availability of information from the entity and the audit methodology and technology used in the audit. Acknowledgment This PSA is based on International Standard on Auditing 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks,† issued by the International Auditing and Assurance Standards Board. There are no significant differences between this PSA 330 (Redrafted) and ISA 330 (Redrafted). 4 PSA 330 (Redrafted) This PSA 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks,† was unanimously approved for adoption on January 29, 2007 by the members of the Auditing and Assurance Standards Council. Benjamin R. Punongbayan, Chairman Felicidad A. Abad Antonio P. Ac yatan Erwin Vincent G. Alcala Froilan G. Ampil David L. Balangue Ma. Gracia Casals-Diaz Amorsonia B. Escarda Manuel O. Faustino Eliseo A. Fernandez Nestorio C. Roraldo Joaquin P. Tolentino Editha O. Tuason Jaime E. Ysmael 25

The Great Permian-Triassic Extinction

The Great Permian-Triassic Extinction The greatest mass extinction of the last 500 million years or Phanerozoic Eon happened 250 million years ago, ending the Permian Period and beginning the Triassic Period. More than nine-tenths of all species disappeared, far exceeding the toll of the later, more familiar Cretaceous-Tertiary extinction. For many years not much was known about the Permian-Triassic (or P-Tr) extinction. But starting in the 1990s, modern studies have stirred the pot, and now the P-Tr is a field of ferment and controversy. Fossil Evidence of the Permian-Triassic Extinction The fossil record shows that many lines of life went extinct both before and at the P-Tr boundary, especially in the sea. Most notable were the trilobites, the graptolites, and the tabulate and rugose corals. Almost completely exterminated were the radiolarians, brachiopods, ammonoids, crinoids, ostracodes and conodonts. Floating species (plankton) and swimming species (nekton) suffered more extinctions than bottom-dwelling species (benthos). Species that had calcified shells (of calcium carbonate) were penalized; creatures with chitin shells or no shells did better. Among the calcified species, those with thinner shells and those with more ability to control their calcification tended to survive. On land, the insects had severe losses. A great peak in the abundance of fungus spores marks the P-Tr boundary, a sign of massive plant and animal death. Higher animals and land plants underwent significant extinctions, though not as devastating as in the marine setting. Among the four-legged animals (tetrapods), the ancestors of the dinosaurs came through the best. The Triassic Aftermath The world recovered very slowly after the extinction. A small number of species had large populations, rather like the handful of weed species that fill an empty lot. Fungus spores continued to be abundant. For millions of years, there were no reefs and no coal beds. Early Triassic rocks show completely undisturbed marine sediments- nothing was burrowing in the mud. Many marine species, including the dasyclad algae and calcareous sponges, disappeared from the record for millions of years, then reappeared looking just the same. Paleontologists call these Lazarus species (after the man Jesus revived from death). Presumably they lived on in sheltered places from which no rocks have been found. Among the shelly benthic species, the bivalves and gastropods became dominant, as they are today. But for 10 million years they were very small. The brachiopods, which had completely dominated the Permian seas, nearly vanished. On land the Triassic tetrapods were dominated by the mammal-like Lystrosaurus, which had been obscure during the Permian. Eventually the first dinosaurs arose, and the mammals and amphibians became small creatures. Lazarus species on land included the conifers and ginkgos. Geologic Evidence of the Permian-Triassic Extinction Many different geologic aspects of the extinction period have been documented recently: Salinity in the sea fell sharply during the Permian for the first time, changing oceanic physics to make deep water circulation more difficult.The atmosphere went from very high oxygen content (30%) to very low (15%) during the Permian.The evidence shows global warming AND glaciations near the P-Tr.Extreme erosion of the land suggests that ground cover disappeared.Dead organic matter from the land flooded the seas, pulling dissolved oxygen from the water and leaving it anoxic at all levels.A geomagnetic reversal occurred near the P-Tr.A series of great volcanic eruptions was building up a gigantic body of basalt called the Siberian Traps. Some researchers argue for a cosmic impact at P-Tr time, but the standard evidence of impacts is missing or disputed. The geologic evidence fits an impact explanation, but it does not demand one. Instead the blame seems to fall on volcanism, as it does for other mass extinctions. The Volcanic Scenario Consider the stressed biosphere late in the Permian: low oxygen levels restricted land life to low elevations. Ocean circulation was sluggish, raising the risk of anoxia. And the continents sat in a single mass (Pangea) with a reduced diversity of habitats. Then great eruptions begin in what is Siberia today, starting the largest of Earths large igneous provinces (LIPs). These eruptions release huge amounts of carbon dioxide (CO2) and sulfur gases (SOx). In the short term the SOx cools the Earth while in the longer term the CO2 warms it. The SOx also creates acid rain while CO2 entering the seawater makes it harder for calcified species to build shells. Other volcanic gases destroy the ozone layer. And finally, magma rising through coal beds releases methane, another greenhouse gas. (A novel hypothesis argues that the methane was instead produced by microbes that acquired a gene enabling them to eat organic matter in the seafloor.) With all of this happening to a vulnerable world, most life on Earth could not survive. Luckily it has never been quite this bad since then. But global warming poses some of the same threats today.

Mass Phenomena and the McCarthy Trials essays

Mass Phenomena and the McCarthy Trials essays "America is much more than a geographical fact. It is a political and moral fact - the first community in which men set out in principle to institutionalize freedom, responsible government, and human equality" wrote Adlai Stevenson, a famous politician of the 1950s. Sadly, during this time, the concepts of freedom, responsible government, and human equality were disregarded. They were deemed secondary to fear, violation of civil rights, and false accusations. Indeed, the McCarthy era was a dark time in American history. Many Asian and European nations had fallen to communism, each nation successively closer to the United States of America. This pattern was alarming to the democracy-loving Americans. To calm the panic, Congress passed the Alien Registration Act (ARA) on June 29th, 1940. This piece of legislation stipulated that it was illegal to "advocate, abet, or teach the desirability of overthrowing the government." The sole purpose of this act was to eliminate any threats to the democratic American government while young. The ARA was created especially to eradicate any prominent groups which promoted communism. One such party was the American Communist Party, which had gained recent recognition. Congress also formed the House of Un-American Activities Committee (HUAC) under Martin Dies. Essentially, the function of HUAC was to interrogate persons suspected of treacherous behavior. Though it seemed somewhat harmless in the paper, the HUAC was essential in identifying "guilty persons." HUAC targeted Hollywood initially, for information on culpable individuals. By interrogating 41 unidentified people that worked in the motion picture industry, the HUAC accused nineteen people of holding communist beliefs. Ten of these accused nineteen refused to answer any questions. These ten individuals were christened by the press as the Hollywood Ten. Each of these men, Herbert Biberman, Lester Cole, Albert Maltz, Adrian Scott, Samuel ...

How To Change Your Writing Style

How To Change Your Writing Style How To Change Your Writing Style How To Change Your Writing Style By Sharon When you work as a freelance writer, you often need to alter your writing style to meet your clients needs. One day you might be writing for a finance publication; the next day you might supply content for a dating site. This is a normal part of the life of a working writer. Sometimes you may need to write for different nationalities. While formal English around the world may be pretty similar, informal writing will vary depending on whether youre writing for an American, Canadian, British or Australian audience. Whatever the case, you need to nail the style and the vocabulary to get the job done right. Elements Of Style So how do you change your writing style when you need to? And how do you know what makes each style different from the others? One of the first steps is to identify your own writing style. I know that I usually write in a British style. That means long sentences and clauses. Writing web content for American readers means short sentences. Its like good good web content writing, except that you use one main idea per sentence. If youre an American writing for a British publication, then you can use long, complicated sentences. If youre British and are writing for an American publication, keep it short and direct. Make good use of style guides to find out about typical word usage. Watch Your Language The language is different, too. Let me give you an example. I recently wrote some articles on real estate for a UK firm. That meant that instead of real estate I said property. Instead of realtor, I said estate agent. Instead of adjustable rate mortgages, I said variable rate mortgages. A good tip for finding out the right vocabulary is to visit a reputable site based in the country. For finance, I use the Motley Fool, which has both a US and a UK version. Slang And Spelling Apart from serious articles, its useful to understand the current slang. Try visiting a chat room to see how people from different places express themselves. You can also read newspapers and magazines from those countries. A final tip is to watch your spelling. Get a good dictionary or online dictionary to check the spelling thats appropriate for a particular audience. Its easy to write successfully for different audiences. In fact, writing in a different style is a bit like acting. While you write the piece you pretend to be someone else. Once you have written the article, you go back to being you. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Freelance Writing category, check our popular posts, or choose a related post below:Addressing A Letter to Two PeopleAmong vs. AmongstConversational Email