Rhetorical Analysis.

In Mark Twain’s passage, â€Å"Two Ways of Seeing a River,† the reader is forced to question within themselves about how much beauty they look past in the world. Twain describes in great detail an experience he had on a river in a very literal way. Twain begins his passage by describing how, after being on the river, he had forgotten all of the things he felt, saw, and experienced the first time out on a steamboat in the river. After being out on the river so many times it just became routine and he states that, â€Å"All the grace, the beauty, the poetry had gone out of the majestic river! Through the first paragraph you begin to get an idea of how it feels to be on the river that first time. He continues to explain his experience but begins to question himself and everything that he had missed. By the end of the passage, the reader is left to question where the beauty has gone. The timing, or kairos, of this passage could be relevant to whenever it is read. Much like most of Mark Twain’s literature works, â€Å"Two Ways of Seeing a River,† is timeless. Rather it is 1883, when this was written, or in today’s day and age, people behave the same.They go about their days only focusing on their own wants and needs, never taking in the beauty and wonder that is going on around them. He is able to apply his work to all types of people, no matter the gender, race, age, or the century in which they live. It is obvious that Mark Twain is well known because of his ability to write. This is the main part of the ethos in this story. Since he is renowned for his works, such as The Adventures of Huckleberry Finn, he is very credible.Another part that makes his trustworthy is the fact that he experienced this event himself. It might be questioned as to whether or not he was just writing a story from a fictional standpoint, but there is proof throughout the essay that shows he participated in the event. From the beginning, he presents the s tory in first person. Further evidence that he went through this lies in the following statement: â€Å"All the value any feature of it had for me now was the amount of usefulness it could furnish toward compassing the safe piloting of a steamboat. This quote shows that he is going very deeply into his mind. Not only does this statement reveal his inner self, but it provides physical evidence as to why it has to be him looking at this river. As his past writings reveal, Twain loves steamboats and because it mentions them in such a particular, technical way, he is providing signs to the reader that he is experiencing this. Because of his popularity and own knowledge, this particular essay is filled with ethos.The audience of this passage usually is people who are already familiar with Twain’s work and know how much feeling he puts in to it and they take him seriously. Through his really descriptive words, the reader is able to paint a picture of the river and begin to feel as if they were there. Since Twain is able to make such a connection with his audience they begin to ask themselves questions about how much they have missed in the world. The pathos, or emotional response to this passage, is really apparent.After reading it, people usually begin to look around and realize how much beauty they have failed to find in their daily lives. Something that Twain tries to point out is that even though you might have seen something beautiful once doesn’t mean there isn’t beauty in it all over again the next time you see it. His intent was so that the reader would walk away after reading this passage and see the world in a new way. While reading this passage the audience is able to relate and really feel how Mark Twain felt about the river.Logos, or the logical aspect of this essay, is that Mark Twain experienced it himself. If he made such a big bold statement of how people make the beauty disappear in the world without experiencing it firsthand, the reader might not take what he has to say to heart. Twain takes a well-known action, a doctor seeing a patient, and relates it to the point he is trying to make. Instead of seeing a doctor as helpful, Twain puts a new perspective on them by saying that they don’t see the beauty in people but rather, they see the wrong and bad.By comparing his experience to an everyday thing that goes on he makes it more relatable. â€Å"Two Ways of Seeing a River,† by Mark Twain is a passage that people are left questioning themselves after reading it. Through kairos, ethos, pathos, and logos the reader is taken inside of a personal experience that Twain had. By reading about how he felt the first time he road down the river in a steamboat and how it slowly lost its beauty you begin to really feel like you were there with him.The reader is forced to ask themselves tough questions about how they go about their daily lives and how much beauty they miss out on. Rather it is Twain†™s peaceful and descriptive explanation of the river or the stab toward how doctors behave this passage in undoubtedly meant to change the way the reader sees the world. Even if you have seen something beautiful once doesn’t mean that there isn’t more beauty to find every time you see it after that. Make sure to stop and take in what really goes on around and you might be surprised what you find. Rhetorical Analysis. In Mark Twain’s passage, â€Å"Two Ways of Seeing a River,† the reader is forced to question within themselves about how much beauty they look past in the world. Twain describes in great detail an experience he had on a river in a very literal way. Twain begins his passage by describing how, after being on the river, he had forgotten all of the things he felt, saw, and experienced the first time out on a steamboat in the river. After being out on the river so many times it just became routine and he states that, â€Å"All the grace, the beauty, the poetry had gone out of the majestic river! Through the first paragraph you begin to get an idea of how it feels to be on the river that first time. He continues to explain his experience but begins to question himself and everything that he had missed. By the end of the passage, the reader is left to question where the beauty has gone. The timing, or kairos, of this passage could be relevant to whenever it is read. Much like most of Mark Twain’s literature works, â€Å"Two Ways of Seeing a River,† is timeless. Rather it is 1883, when this was written, or in today’s day and age, people behave the same.They go about their days only focusing on their own wants and needs, never taking in the beauty and wonder that is going on around them. He is able to apply his work to all types of people, no matter the gender, race, age, or the century in which they live. It is obvious that Mark Twain is well known because of his ability to write. This is the main part of the ethos in this story. Since he is renowned for his works, such as The Adventures of Huckleberry Finn, he is very credible.Another part that makes his trustworthy is the fact that he experienced this event himself. It might be questioned as to whether or not he was just writing a story from a fictional standpoint, but there is proof throughout the essay that shows he participated in the event. From the beginning, he presents the s tory in first person. Further evidence that he went through this lies in the following statement: â€Å"All the value any feature of it had for me now was the amount of usefulness it could furnish toward compassing the safe piloting of a steamboat. This quote shows that he is going very deeply into his mind. Not only does this statement reveal his inner self, but it provides physical evidence as to why it has to be him looking at this river. As his past writings reveal, Twain loves steamboats and because it mentions them in such a particular, technical way, he is providing signs to the reader that he is experiencing this. Because of his popularity and own knowledge, this particular essay is filled with ethos.The audience of this passage usually is people who are already familiar with Twain’s work and know how much feeling he puts in to it and they take him seriously. Through his really descriptive words, the reader is able to paint a picture of the river and begin to feel as if they were there. Since Twain is able to make such a connection with his audience they begin to ask themselves questions about how much they have missed in the world. The pathos, or emotional response to this passage, is really apparent.After reading it, people usually begin to look around and realize how much beauty they have failed to find in their daily lives. Something that Twain tries to point out is that even though you might have seen something beautiful once doesn’t mean there isn’t beauty in it all over again the next time you see it. His intent was so that the reader would walk away after reading this passage and see the world in a new way. While reading this passage the audience is able to relate and really feel how Mark Twain felt about the river.Logos, or the logical aspect of this essay, is that Mark Twain experienced it himself. If he made such a big bold statement of how people make the beauty disappear in the world without experiencing it firsthand, the reader might not take what he has to say to heart. Twain takes a well-known action, a doctor seeing a patient, and relates it to the point he is trying to make. Instead of seeing a doctor as helpful, Twain puts a new perspective on them by saying that they don’t see the beauty in people but rather, they see the wrong and bad.By comparing his experience to an everyday thing that goes on he makes it more relatable. â€Å"Two Ways of Seeing a River,† by Mark Twain is a passage that people are left questioning themselves after reading it. Through kairos, ethos, pathos, and logos the reader is taken inside of a personal experience that Twain had. By reading about how he felt the first time he road down the river in a steamboat and how it slowly lost its beauty you begin to really feel like you were there with him.The reader is forced to ask themselves tough questions about how they go about their daily lives and how much beauty they miss out on. Rather it is Twain†™s peaceful and descriptive explanation of the river or the stab toward how doctors behave this passage in undoubtedly meant to change the way the reader sees the world. Even if you have seen something beautiful once doesn’t mean that there isn’t more beauty to find every time you see it after that. Make sure to stop and take in what really goes on around and you might be surprised what you find.

Scarlet Letter and Crucible Letter

In 17th century, there was a group of Christians, known as puritans, in Massachusetts. One item that was different about puritans was that they had very strict rules, especially sins. The two famous works, one by Nathaniel Hawthorne, The Scarlet Letter and second by Arthur Miller, The Crucible, say a lot about puritan lives during this time period. The Scarlet Letter took place in Boston, Massachusetts, and The Crucible took place in Salem, Massachusetts. Both of his works deal with sin, its effects on different characters, people's reactions, each character's conflicts, and their resolution to the conflicts. Dimmesdale, who is one of the main characters in The Scarlet Letter, and John Proctor, who is in The Crucible. Dimmesdale is more about his respect than anything, while Proctor respects truth than his respect. We can get evidences by looking at their motivations, conflicts, and conflict resolutions, which differ the same way they do. Both, Dimmesdale and Proctor, are different men, but their external conflicts make them the most different. Dimmesdale and Proctor, are two of the main characters from books The Scarlet Letter and The Crucible respectively, who goes through many external conflicts. The conflicts that both characters undergo are different from each other. For instance, Dimmesdale has an external conflict with Chillingworth, his lover's husband, who wants to give a lot of pain for committing adultery with his wife, Hester. â€Å"His fame, his position, his life, will be in my hands. † (Chillingworth, Page 65). On the other hand, Proctor has an external conflict with Abigail, his lover, who wants to live with him for whole her life and kill his wife, Elizabeth Proctor. â€Å"Goody Proctor always kept poppets. † (Proctor, Act 2). Both characters have conflicts that led them a series of problems. Dimmesdale doesn't know that Chillingworth is Hester's husband, and so keeps him as a doctor for him. Chillingworth takes advantage of this and keep giving Dimmesdale wrong medicines, which results in more and more pain for Dimmesdale. Thus, Dimmesdale have to suffer pain due to Chillingworth. John Proctor, character from The Crucible, however, has a different kind of problem. Abigail tries her best to get Proctor, which also includes accusing thirteen people from the town with Elizabeth Proctor. When he confesses about adultery with Abigail in court, nobody listen to him. â€Å"I have made a bell of my honor! I have run the doom of my good name – you will believe me, Mr. Danforth! My wife is innocent, except she knew a whore when se saw one! † (Proctor, Act 3). Dimmesdale have to suffer the pain of his heart, while Proctor has to go to jail. In other words, Dimmesdale have to go through inner pain, while Proctor has to go through external pain. Dimmesdale's conflict with Chillingworth and Proctors conflict with Abigail are their primary external conflicts, but they also have some internal conflicts. Dimmesdale and Proctor have their internal conflicts, which are totally different from each other's conflicts. For example, Dimmesdale is becoming sick day by day due to the internal conflict that, which is the guilt of the sin of adultery. â€Å"It is for the reason that the minister keeps his hand over his heart! † (Pearl, Page 148). On other hand, Proctor has an internal conflict over confessing of committing adultery for the good of his wife or not. â€Å"(trembling, his life collapsing about him): I have known her, sir. I have known her. † (Proctor, Act 3). Both of these character's conflicts led them to problems. Because of Dimmesdale's internal conflict, he become very sick and at the end died on the scaffold. He was feeling so much guilt that he couldn't live and so one night he goes to the scaffold and stands with Hester and Pearl. There is one ironic entity about his sickness. As he became sicker, his popularity increased in the town. Proctor, however, doesn’t go through a lot of pain. He have problem with his wife due to Abigail and also during confessing in the court, he became very nervous. Proctor had to choose life of his wife or his own. In other words, if he confessed his wife would be saved, but if he doesn't than he will be saved from public humiliation. Thus, both had different internal conflicts and also different effects due to those. Dimmesdale’s internal conflict due to his guilt and Proctor’s internal conflict of confessing or not are different, but their motivations in the books are also different. The characters Dimmesdale and Proctor have motivations for acting in a certain way in books, The Scarlet Letter and the Crucible respectively, which are different. For instance, maintaining his respect in the town motivates Dimmesdale. â€Å"Hester, here is a new horror! Roger Chillingworth knows your purpose to reveal his true character. Will he continue, then, to keep our secret? What will now be the course of his revenge? † (Dimmesdale, Page 162). On other hand, Proctor’s motivation is the love for his wife. â€Å"These are my friends. Their wives are also accused-I come not to hurt the court: I only-† (Proctor, Act 3). Both characters are motivated in different ways to act the way they are acting in the book. Because of Dimmesdale's motivation, he keeps his guilt inside. He doesn't confess. Pearl even asks him to stand on the scaffold with Hester and her, but he refuses her. Thus, his motivation led him to suffer his pain and not confess. However, Proctor is motivated by the love for his wife. He took evidence with him that proved that Abigail is wrong in saying that his wife is witchcraft, but the judges ignore him. After trying that, he confesses of committing adultery with Abigail, but due to his wife's attempt of saving him, the court doesn't believe him this time either. He goes to jail and is hanged at the very end in attempt of saving his wife and of witchcraft. Dimmesdale's respect and Proctor's love for his wife are motivations that lead them to act in the way they do are different, and they also have different conflict resolutions. As Dimmesdale and Proctor's conflicts are different, the ways they resolved it are also totally different. For example, Dimmesdale tries to solve his conflict by confessing on the scaffold, but doesn't work. â€Å"Then, down he sank upon the scaffold! Hester partly raised him, and supported his head against her bosom. (Hawthorne, Page 209). John Proctor's way of solving his conflict was different from Dimmesdale's. He tried by confessing the contraption that was not right, but also didn't worked. â€Å"†¦. A man will not cast away his good name. You surely know that†¦ A man may think God sleeps, but God sees everything, I know it now. I beg you, sir, I beg you – see her what she is. † (Proctor , Act 3). They both have different ways to resolve their conflicts, which came to same result, a fail. Due to Dimmesdale's confession, he fall down and died immediately. His partial reason for his death is Chillingworth's torcher and also his internal conflict. He cannot see his reputation going down and so dies. On Proctor's side, it is different. He goes to the court and tries to save his wife with different ways, but at last when anything doesn't work, he confesses himself to prove Abigail Williams wrong. After this, the judge called Elizabeth Proctor to conform the statement that his husband said and the first time in her life, she lied. This way, the judges don't believe him and sends him to jail for practicing witchcraft and going against the court. Dimmesdale’s resolution of dying and Proctor’s resolution of confessing for the good of his wife and children were the last entity proving that they are different. In conclusion, the reader can interpret that Dimmesdale and John Proctor are entirely different men through their motivations resulting in conflicts and the ways of handling their conflicts. Dimmesdale and Proctor both have a great respect in the town, but made mistake of committing adultery. While, they have the similar situation, but handles it with different ways. John Proctor believes that his reputation is because he is a truthful man. â€Å"How may I live without my name? I have given you my soul: leave me my name! † (Proctor, Act 4). He said this after telling that lie of being witchcraft because he doesn’t want people to say him a liar, and want to teach his children a good lesson of saying the truth. While, Dimmesdale thought that it is good to ignore the truth to maintain his respect. He doesn’t confess until the end when he was going to die. So, the reader can conclude that everyone doesn’t think in the same direction by looking at Dimmesdale and Proctor.

Review of David Crabtree lecture Assignment Example | Topics and Well Written Essays - 500 words

Review of David Crabtree lecture - Assignment Example The third concept was that of knowing about learning in order for the teachers to be able to meet every childs need in terms of learning and reaching their potential. 2) Teachers have to know about learning so they can work out the learning differences with the young people they are working with and also adopt and change their teaching to suit the young people’s needs. 4) The disability social structure is such that the society disables people because it orders things in some way that not all people get access. It is the society to make changes and not the individual with special needs. 6) The legal framework is that if a child with disability is not educated to their potential or suffers discrimination in some way then they have a right to sue. The teaching standards are that a teacher needs to have the skills, ability and training to effect change and have an understanding of all pupils including those with special needs. 10) Funding was initially based on individual needs but now schools receive a global fund for all children with needs that require special attention, not considering whether they have had an assessment or not. 19) All teachers must be trained on cognition learning in order to be able to identify areas that they need to help in and also know how to deal with various issues that arise in the course of their teaching. 20) Transition arrangements are necessary in enabling the teachers to undergo the various trainings and ample time to learn the skills they need in order to teach children with special needs in the right way. This lecture aims at providing detailed information on inclusive learning and ways of helping young people who have special needs in reaching their potential. The information was obtained by David Crabtree through becoming a teacher trainer for teachers who teach children with special needs, especially dyslexia. The observation made was that teachers needed more training in order to be able to

American History Since 1900 assignment four Essay

American History Since 1900 assignment four - Essay Example This of course leads to abuses against due process that is guaranteed in the constitution. The idea that someone is innocent until proven guilty was perverted by the weight of congressional hearings during the McCarthy Era. If a person chose to refuse to incriminate himself or herself by claiming their 5th amendment rights, they would be viewed as guilty. On the other hand, if they chose to testify on their own behalf, then they could be forced to incriminate others. This placed citizens accused of un-American activities in an unjust situation. One Hollywood personality that chose to testify was Edward Dmytryk. He naively thought that if he testified, the public would back him and the left-leaning friends he had would come to his rescue. He attempted to testify and he was made to appear guilty. He lost many friends and his job as a result. Lillian Hillman refused to testify by invoking her 5th amendment rights. Many thought this would only serve to make her appear guilty, but she rep orts hearing individuals in the audience making positive comments about her willingness to stand-up to the congressional committee. Vietnam was another country in Asia that was under pressure to become a Communist country. President Kennedy described the countries falling in Asia as dominoes. If one falls then another will follow. America tried to create a government in the south to withstand Communist pressure from the north. This failed so the United States chose to escalate the war through a campaign of bombing. Ground troops were added but proved largely ineffective. America divided between supporters and protestors of the war in Vietnam. President Nixon finally got the Vietcong to come to the peace table. The war was a defeat for America. With the election of President Reagan in 1980, America took a large turn towards becoming a more conservative nation. President Reagan worked hard to incorporate a new conservative agenda into domestic policy. Government funding of abortions t hrough Medicaid was banned. Many gains for gays and lesbians at the local lever were overturned and the overall size of government was reduced. Taxes were cut because Reagan believed that free enterprise was the best way to grow an economy. Spending on the military was increased in an effort to out-produce the Soviet Union. This resulted in the Soviet Union failing eventually, but also made government deficits. Richard Nixon’s political strategy reflected the racial and radicalism of his era in several ways. He ran on a strong platform of law and order. He wanted to show America that the hippies and their kind were actually the minority of people in America, not the majority. The complete chaos created by rioting minorities in urban areas and the debacle of the Democratic convention in Chicago played into Nixon’s hand. Many Americans actually expressed their view that the students at Kent State deserved to get shot. This need for law and order is what Nixon was able to tap into. He was easily elected as President. The main causes of the Watergate Scandal were the illegal and unethical methods that the Nixon administration were employing to find out about their Democratic challenger’s strategy. They hired individuals to steal secrets and the thieves were caught. What added to the scandal was the fact that Nixon denied that

Assessment Essay Example | Topics and Well Written Essays - 500 words - 9

Assessment - Essay Example Frustrating sights from yellow leaves bring disbelieve as pest and disease had invaded the some trees and spreading to others. With time, the leaves wither and fall forming a carpet of dry and crusty leaves as some trees succumb and dry up. Additionally, gusty whirlwinds introduce flames of withering serenity while carrying everything to the sky. My choice for this description paper is Pillsbury Crossing. It was with joy that I wrote about this amazing place that offered numerous positives and negatives and a mix of numerous first impressions. Whereas peacefulness and calmness were striking features of the floodplain, the nature park’s beauty is under threat from human activities (Stokes n.p). My first sentence explained the mood of the entire paragraph. The sentence ‘nature’s language whispers in my ears’ emphasize the calmness and quietness one finds in this place. Amidst the quietness is harmony from water, birds, and the wind working in inadvertent harmony. Contrasting this harmony is â€Å"grief has had her way here†. The introduction of grief presents an unpleasant tone. However, without the grief the nature would lose its relevance. Defining the tone was a daunting task, but with the tone defined, I identified and chose the right words to use. I was careful to adhere to the intended mood of the description. I defined the atmosphere as filled with â€Å"gentle harmonious tunes making it pleasant. For a person who has never been to Pillsbury Crossing, the words are compelling and it would prompt plans for a visit. However, the â€Å"frustrating sights† from my negative description reveal the ambiance as under attack by harmful and cruel elements. I also describe leaves. The positive description acknowledges them for their â€Å"attractive amber, crimson, gold, and ochre hues.† Conversely, the leaves die after â€Å"falling† to form a leave carpet on the ground. Similes and metaphors satisfactorily created numerous

Information Technology Security Essay Example | Topics and Well Written Essays - 750 words

Information Technology Security - Essay Example Some of the dominant means of managing confidentiality on systems encompass access control lists, traditional Unix file permissions, and file and volume encryption. Encryption guarantees that only the right people deserving access can read the information (Bidgoli 2006, p.40). Discussion The integrity of information refers to safeguarding information from modification by unauthorized parties and ensuring that the information is complete and authentic. The key to this component entails safeguarding data from adjustment or deletion by unauthorized parties, and guaranteeing that when authorized parties effect changes that should not have been made; the damage rendered can be readily undone (Andress 2011, p.17). In line with data confidentiality, cryptography plays a central function in guaranteeing data integrity. Some of the dominant methods employed to safeguard data integrity entail hashing the data received and comparing the received data with the original message. Better convenient methods may entail utilization of existing schemes such as GPG to sign the data digitally (Bishop 2004, p.26). Availability of information details ensuring that authorized parties can gain access to the information if need be. ... Confidentiality, Integrity and Availability, found in a retail bank with an online banking service In safeguarding data privacy/confidentiality, banks utilize cryptography, which details the art of storing and transmitting confidential information. Similarly, in guaranteeing assurance of data non-alteration, banks employ digital signatures and hash algorithms to avail data integrity (Calder and Bon 2009, p.4). In pursuit of timely and reliable access to data service for authorized access, banks employ high availability protocols, system hardware devoid of any single points of failure, and fully redundant network architectures to guarantee system reliability and robustness (Sarlak and Hastiani 2011, p.40). Other ways to guarantee information confidentiality encompass enforcing file permissions and access control list to limit access to sensitive information (Bidgoli 2003, p.427). Underlying the objective of confidentiality entails authentication methods such as user-ID and passwords t hat distinctly highlight a data system’s users, and supporting control methods that restrain each identified user’s access to the data system’s resources. Confidentiality, Integrity and Availability, found in an online retailer Encryption is widespread in contemporary business environment and manifest in almost every protocol, in use. SSL/TSL details a security protocol for communication over the internet has overtime been employed, in conjunction with a broad range on internet protocols, to guarantee security (Whitman and Mattord 2012, p.501). A second firewall, which remains heavily fortified, connects e-commerce servers. The online retailer can

Desribing a room Essay Example | Topics and Well Written Essays - 500 words

Desribing a room - Essay Example The entrance to this room has been decorated with artificial flowers shining on one side of the door. The door itself is made of wood and has been decorated with small stuffed toys. The right side of the room has a short shell on which small crystal decoration pieces have been placed. The left side is an empty wall which has nice painted scenery on it. The bed set is placed with the front wall facing the door. The bed set is made of wood and a nice patterned bed spread has been put on it. On the wall in front of the bed set is attached the light crystal display television set. Under the television set is a table, which has a DVD player on it. Under the table are the television stabilizers and the speakers. The wall on one side of the bed set opens into the dressing room. The roof is cemented but has bamboo patterns on it which look very beautiful. The curtains are made of silk fabric. The color theme of the room is light green which means that most of the things that the room contain s are green in color. The room is painted in green with shine particles sprinkled on the paint which keeps them stuck to the wall. The ceiling has been decorated with light emitting stars which shine when the light is off. The bed spread and the carpet are also green.

Fire Truck Pumps and Operations Essay Example | Topics and Well Written Essays - 1000 words

Fire Truck Pumps and Operations - Essay Example Unlike a Positive Displacement Pump, a centrifugal pump may be described as a rotodynamic pump which facilitates a rotating impeller to increase the pressure of the fluids. The fluid would enter the pump impeller close to the rotating axis and is accelerated by the impeller, flowing radially outward into a diffuser or casing. The main purpose or aim of the centrifugal pump is to provide the required pressure to move liquid at the desired pace. Centrifugal Pumps can further be subcategorized to include; end-suction pumps, in-line pumps, double-suction pumps, vertical multi-stage pumps, horizontal multi-stage pumps, submersible pumps, self-priming pumps, axial-flow pumps and regenerative pumps. Despite the differences between these types of pumps, both of them complement each other in order to get the job done. Characteristics of the Positive Displacement Pump include; the ability to pump air, they have a small amount of slippage and also have a fixed displacement of water. The advanta ges of the Positive Displacement Pumps are the disadvantages of the Centrifugal Pumps which cannot pump air and are capable of 100% slippage. Fire trucks may be defined as specifically designed vehicles responsible for fire extinguishing and performing rescue attempts. This vehicle is equipped with all the required resources/materials needed to aid in fire extinguishing. There are a variety of uniquely engineered fire trucks which come in all shapes, colors and sizes. The Emergency-One (E-One) pumper/tanker was engineered with its own uniqueness. Kevin Bonsor, author of ‘How fire engines work’ (n.d.) declared that the main function of the... The researcher aims to discuss the structure and mechanism of fire engines, that can carry their own water supply or be able to pump their own water. This essay describes a positive displacement pump and a centrifugal pump which complement each other. The positive displacement pump is one that primes and has high pressure. Positive displacement pumps fall into three main categories; reciprocating, metering and rotary pumps. These pumps are operated by forcing a fixed volume of fluid from the inlet pressure section of the pump into the discharged zone of the pump. Frequent in hydraulic systems-these pumps can reach maximum pressure of 5000 psi and positive displacement pumps recon to be larger than equal capacity dynamic pumps. Usage of the pumps on the pumper/tanker engine is very straight forward. Upon the scene of the fire, the first and most thing the pump operator will perform is to make sure that the valve between the tank and pump is open. This is done by flipping a switch whic h is located on the right side of the pump. Then, the operator will check to ensure which lines have been pulled off the fire engine by the firefighters, and the operator will discharge those lines. To make it easier the lines are color coded so the operator knows which lines to discharge and the color of the line corresponds to a plate below each lever on the pump panel. The process of discharging is controlled by a built-in electronic device, called a mastermind. As such, it automatically controls the pump, and runs the pressure up or down.

Learning Disabilities Essay Example for Free

Learning Disabilities Essay Children that are dealing with learning disabilities have a difficult road ahead of them. If the disability is neglected or overlooked for too long, the probability of the child falling behind in school as well as social aspects in their life is very high. However, properly identifying the problem and determining the best steps to assist in managing the disability will be vital in their young lives in helping them to achieve their goals. Life can be difficult and sometimes cruel for children, let alone children that are dealing with learning disabilities. A learning disability is a neurological disorder that affects the brain’s ability to process and respond to information. Cognitive theory and children with learning disabilities have a close relationship. When talking about children who have learning disabilities, it is safe to say that they are not always identified in its earliest stage, which then can lead to long term problems in an individual’s life. From physical, emotional, and social obstacles, all of which they will encounter at some point in their lives if the necessary measures are not taken to help these children. Not having the organizational abilities to acquire the knowledge as it may be taught, limits the ability to properly learn. From the articles I have selected, Children With and Without Learning Disabilities: A Comparison of Processes and Outcomes Following Group Counseling, Analogical Problem Solving in Children With Verbal and Nonverbal Learning Disabilities, Working memory functioning in children with learning disabilities: does intelligence make a difference?, The Inhibition of Exogenous Distracting Information in Children with Learning Disabilities, and Cognitive functioning as measured by the WISC-R: Do children with learning disabilities have distinctive patterns of performance?, I will provide insight on how, why, and what the resolutions  are for these children. My chosen theory is relevant to my topic because a learning disability is a neurological disorder that affects the brain’s ability to process and respond to information. A child with a learning disability may not have any major sensory problems yet they may still struggle to keep up with people of their age in functions of learning and regular daily activities. Through our development process, we become equipped with skills in order to grow, succeed, and evolve into our adult life. When a development stage, cognitive development stage, shows that the basic listening, comprehension, writing, reading, speaking, and the ability to reason are not present, someone needs to identify and address the situation as early on as possible in order for the child to have a chance to grow in all other stages of development. â€Å"Children With and Without Learning Disabilities: A Comparison of Processes and Outcomes Following Group Counseling† article will help to shed some light on the events that occur during the counseling process. â€Å"Analogical Problem Solving in Children With Verbal and Nonverbal Learning Disabilities† will help me explain how the children struggle with problem solving when dealing with a learning disability. In the article â€Å"Working memory functioning in children with learning disabilities: does intelligence make a difference?† will identify the importance of having a good, functioning ability to memorize and how children that have learning disabilities usually lack this ability. Cognitive Theory and Learning Disabilities Cognitive theory and children with learning disabilities have a close relationship. When talking about children who have learning disabilities, it is safe to say that they are not always identified in its earliest stage, which then can lead to long term problems in an individual’s life. From physical, emotional, and social obstacles, all of which they will encounter at some point in their lives if the necessary measures are not taken to help these children. Not having the organizational abilities to acquire the knowledge as it may be taught, limits the ability to properly  learn. A learning disability is a neurological disorder that affects the brain’s ability to process and respond to information. A child with a learning disability may not have any major sensory problems yet they may still struggle to keep up with people of their age in functions of learning and regular daily activities. Through our development process, we become equipped with skills in order to grow, succeed, and evolve into our adult life. When a development stage, cognitive development stage, shows that the basic listening, comprehension, writing, reading, speaking, and the ability to reason are not present, someone needs to identify and address the situation as early on as possible in order for the child to have a chance to grow in all other stages of development. An example of the theory and condition where the two are intertwined would be when a child is in school and could be having difficulties with what other children take for granted as being simple skills that have been learned through development and interaction with parents, teachers, etc. In this child’s situation, he/she does not have the ability to understand the story that he had just read, and now has the task of answering questions about the story in writing. His cognitive development stage for some reason has not evolved the way it should have, which now has left him battling a learning disability that may have gone unnoticed by his parents. In this situation, it is now up to the teacher to be able to identify what is taking place and to make sure that the child receives the necessary attention and evaluation in order to help him/her overcome and cope with what they are struggling with. The difficult part in the whole process is identifying learning disabilities early on and being able to treat them appropriately and in a timely manner. With children, unless significant signs are present, the struggles early on could be attributed to just being a child if one isn’t familiar with the signs of a disability. Once the disability is diagnosed, many options and opportunities are present to help assist in the overcoming of the problems. However, if the disability goes undetected or ignored for too long, a life  of challenges lies ahead for the individual. Literature Review -Children With and Without Learning Disabilities: A Comparison of Processes and Outcomes Following Group Counseling. Authors name: Leichtentritt, Judith; Shechtman, Zipora. Publication date: Mar/Apr 2010 Title of publication: Journal of Learning Disabilities Summary: This study compared outcomes and processes in counseling groups of an expressive-supportive modality for children with learning disabilities (LD) and without them (NLD). Article relevance: This article provides and inside look and results into determining what the best form of counseling is for children with learning disabilities. -Analogical Problem Solving in Children With Verbal and Nonverbal Learning Disabilities. Authors name: Schiff, Rachel; Bauminger, Nirit Publication date: Jan 2009 Title of publication: Journal of Learning Disabilities Summary: In this study, they investigated the analogical problem-solving differences between children with verbal learning disabilities (VLD), nonverbal learning disabilities (NLD), or non-LD. Article relevance: This reference will help to show the struggles that LD children have in problem solving and the great disadvantage that they must overcome with this disability. Working memory functioning in children with learning disabilities: does intelligence make a difference? Authors name: Maehler, C; Schuchardt, K. Publication date: Jan 2009 Title of publication: Journal of Intellectual Disability Research Summary: The present study explored several functions of working memory. A working memory battery with tasks for the phonological loop, the visual-spatial sketchpad and central executive skills was presented in individual sessions to 27 children with learning disabilities and normal IQ (ICD-10: mixed disorders of scholastic skills), 27 children with learning disabilities and low IQ (intellectual disabilities), and a control group of 27 typically  developing children with regular school achievement levels and normal IQ. Article relevance: To show a comparison on how the functions of the brain are affected when dealing with a child with a learning disability. -The Inhibition of Exogenous Distracting Information in Children with Learning Disabilities. Authors name: Censabella, Sandrine; Marie-Pascale Noà «l Publication date: Sept/Oct 2005 Title of publication: Journal of Learning Disabilities Summary: This article reports on an experiment examining the capacities of children with LD to inhibit exogenous interference, such as automatic, prepotent responses and distractor interference. Article relevance: To support the fact that children with LD have interference with there working memory and to explain the possible solutions. -Cognitive functioning as measured by the WISC-R: Do children with learning disabilities have distinctive patterns of performance? Authors name: Amedeo D Angiulli; Siegel,Linda S. Publication date: Jan/Feb 2003 Title of publication: Journal of Learning Disabilities Summary: Patterns of performance on the Wechsler Intelligence Scale for Children-Revised (WISC-R) have been proposed as useful tools for the identification of children with learning disabilities (LD Article relevance: Support in the findings that children with an LD show a pattern in performance that can be determined in early stages in order to counteract the disability. Conclusion The reality of the situation is that learning disabilities in children will always be around. The hope is that someday, with improving knowledge and experimentation, we will have a solution in the process of treating the disability that will allow for the children that have the issues to not feel isolated. The fear alone of a child falling behind in school and in their social life is a stressful situation for that child. Identifying the  disability early and treating it properly is the key to a life without handcuffs.

Control risk Essay Example for Free

Control risk Essay The auditor obtains an understanding of the design and implementation of internal Control to make a preliminary assessment of control risk as part of the auditor’s overall Assessment of the risk of material misstatements. The auditor uses this preliminary assessment of control risk to plan the audit for each material class of transactions. However, in some instances the auditor may learn that the control deficiencies are significant such that the client’s financial statements may not be auditable. So, before making a preliminary assessment of control risk for each material class of transactions, the auditor must first decide whether the entity is auditable. Two primary factors determine auditability: the integrity of management and the ade quacy of accounting records. If management lacks integrity, most auditors will not accept the engagement. The accounting records are an important source of audit evidence for most audit objectives. If the accounting records are deficient, necessary audit evidence may not be available. For example, if the client has not kept duplicate sales invoices and vendors’ invoices, it is usually impractical to do an audit. In complex IT environments, much of the transaction information is available only in electronic form without generating a visible audit trail of documents and records. In that case, the company is usually still auditable; however, auditors must assess whether they have the necessary skills to gather evidence that is in electronic form and can assign personnel with adequate IT training and experience. After obtaining an understanding of internal control, the auditor makes a preliminary assessment of control risk as part of the auditor’s overall assessment of the risk of material misstatement. This assessment is a measure of the auditor’s expectation that internal controls will prevent material misstatements from occurring or detect and correct them if they have occurred. The starting point for most auditors is the assessment of entity-level controls. By nature, entity-level controls, such as many of the elements contained in the control environment, risk assessment, and monitoring components, have an overarching impact on most major types of transactions in each transaction cycle. For example, an ineffective board of directors or management’s failure to have any process to identify, assess, or manage key risks, has the potential to undermine controls for most of the transaction-related audit objectives. Thus,  auditors generally assess entity-level controls before assessing transaction specific controls. Once auditors determine that entity-level controls are designed and placed in operation, they next make a preliminary assessment for each transaction-related audit objective for each major type of transaction in each transaction cycle. For example, in the sales and collection cycle, the types of transactions usually involve sales, sales returns and allowances, cash receipts, and the provision for and write-off of uncollectible accounts. The auditor also makes the preliminary assessment for controls affecting audit objectives for balance sheet accounts and presentations Many auditors use a control risk matrix to assist in the control risk assessment process at the transaction level. The purpose is to provide a convenient way to organize assessing control risk for each audit objective. the control risk matrix for transaction-related audit objectives, auditors use a similar control risk matrix format to assess control risk for balance-related and presentation and disclosure-related audit objectives. Identify Audit Objectives The first step in the assessment is to identify the audit objectives for classes of transactions, account balances, and presentation and dis closure to which the assessment applies. For example, this is done for classes of transactions by applying the specific transaction-related audit objectives introduced earlier, which were stated in general form, to each major type of transaction for the entity. For example, the auditor makes an assessment of the occurrence objective for sales and a separate assessment of the completeness objective. Identify Existing Controls Next, the auditor uses the information discussed in the previous section on obtaining and documenting an understanding of internal control to identify the controls that contribute to accomplishing transaction-related audit objectives. One way for the auditor to do this is to identify controls to satisfy each objective. For example, the auditor can use knowledge of the client’s system to identify controls that are likely to prevent errors or fraud in the occurrence transaction-related audit objective. The same thing can be done for all other objectives. It is also helpful for the auditor to use the five control activities (separation of duties, proper authorization,  Adequate documents and records, physical control over assets and records, and Independent checks on performance) as reminders of controls. For example: Is there adequate separation of duties and how is it achieved? Are transactions properly authorized? Are pre-numbered documents properly accounted for? Are key master files properly restricted from unauthorized access? The auditor should identify and include only those controls that are expected to have the greatest effect on meeting the transaction-related audit objectives. These are often called key controls. The reason for including only key controls is that they will be sufficient to achieve the transaction-related audit objectives and also provide audit efficiency. Associate Controls with Related Audit Objectives Each control satisfies one or more related audit objectives. This can be seen for transaction-relatedaudit objectives. The body of the matrix is used to show how each control contributes To the accomplishment of one or more transaction-related audit objectives. In this , a C was entered in each cell where a control partially or fully satisfied an bjective. A similar control risk matrix would be completed for balance-related and presentation and disclosure-related audit objectives. For example, the mailing of statements to customers satisfies three objectives in the audit of Hillsburg Hardware, which is indicated by the placement of each C on the row . Identify and Evaluate Control Deficiencies, Significant Deficiencies, and Material Weaknesses Auditors must evaluate whether key controls are absent in the design of internal control over financial reporting as a part of evaluating control risk and the likelihood of financial statement misstatements. Auditing standards define three levels of the absence of internal controls: 1. Control deficiency. A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect mis-statements on a timely basis in the normal course of performing theirassigned functions. A design deficiency exists if a necessary control is missing or not properly designed. An operation deficiency exists if a well-designed control does not operate as designed or if the person performing the control is insufficiently qualified or authorized. 2. Significant deficiency. A significant deficiency exists if one or more control deficiencies exist that is less severe than a material weakness (defined below), but important enough to merit attention by those responsible for oversight of the company’s financial reporting. 3. Material weakness. A material weakness exists if a significant deficiency, by itself, or in combination with other significant deficiencies, results in a reason able possibility that internal control will not prevent or detect material financial statement misstatements on a timely basis. To determine if a significant internal control deficiency or deficiencies are a material weakness, they must be evaluated along two dimensions: likelihood and significance. If there is more than a reasonable possibility (likelihood) that a material misstatement (significance) could result from the significant deficiency or deficiencies, then it is considered a material weakness. A five-step approach can be used to identify deficiencies, significant deficiencies, and Material weaknesses. 1. Identify existing controls. Because deficiencies and material weaknesses are the absence of adequate controls, the auditor must first know which controls exist. The methods for identifying controls have already been discussed. 2. Identify the absence of key controls. Internal control questionnaires, flow charts, and walkthroughs are useful tools to identify where controls are lacking and the likelihood of misstatement is therefore increased. It is also useful to examine the control risk matrix, such as to look for objectives where there are no or only a few controls to prevent or detect misstatements. 3. Consider the possibility of compensating controls. A compensating control is one Elsewhere in the system that offsets the absence of a key control. A common example in a small business is the active involvement of the owner. When a compensating control exists, there is no longer a significant deficiency or material weakness. 4. Decide whether there is a significant deficiency or material weakness. The likelihood of misstatements and their materiality are used to evaluate if there are significant deficiencies or material weaknesses. 5. Determine potential misstatements that could result. This step is intended to identify specific misstatements that are likely to result because of the significant deficiency or material weakness. The importance of a significant deficiency  or material weakness is directly related to the likelihood and materiality of potential misstatements. Associate Significant Deficiencies and Material Weaknesses with Related Audit Objectives The same as for controls, each significant deficiency or material weakness can apply to one or more related audit objectives. In the case of Hillsburg, there are two significant deficiencies, and each applies to only one transaction-related objective. The significant deficiencies are shown in the body of the figure by a D in the appropriate objecti ve column. Assess Control Risk for Each Related Audit Objective After controls, significant deficiencies, and material weaknesses are identified and associated with transaction-related audit objectives, the auditor can assess control risk for transaction related audit objectives. This is the critical decision in the evaluation of internal control. The auditor uses all of the information discussed previously to make a subjective control risk assessment for each objective. There are different ways to express this assessment. Some auditors use a subjective expression such as high, moderate, or low. Others use numerical probabilities such as 1.0, 0.6, or 0.2. Again, the control risk matrix is a useful tool for making the assessment. This assessment is not the final one. Before making the final assessment at the end of the integrated audit, the auditor will test controls and perform substantive tests. These Procedures can either support the preliminary assessment or cause the auditor to make changes. In some cases, management can correct deficiencies and material weaknesses before the auditor does significant testing, which may permit a reduction in control risk. After a preliminary assessment of control risk is made for sales and cash receipts, the auditor can complete the three control risk rows of the evidence-planning worksheet . If tests of controls results do not support the preliminary assessment of control risk, the auditor must modify the worksheet later. Alternatively, the auditor can wait until tests of controls are done to complete the three control risk rows of the worksheet. As part of understanding internal control and assessing control risk, the auditor is required to communicate certain matters to those charged with governance. This Information and other recommendations about controls are also often communicated to management. Communications to Those  Charged With Governance The auditor must communicate significant deficiencies and material weaknesses in writing to those charged with governance as soon as the auditor becomes aware of their existence. The communication is usually addressed to the audit committee and to management. Timely communications may provide management an opportunity to address control deficiencies before management’s report on internal control must be issued. In some instances, deficiencies can be corrected sufficiently early such that both management and the auditor can conclude that controls are operating effectively as of the balance sheet date. Regardless, these communications must be made no later than 60 days following the audit report release. Management Letters In addition to these matters, auditors often identify less significant internal control-related issues, as well as opportunities for the client to make operational improvements. These should also be communicated to the client. The form of communication is often a separate letter for that purpose, called a management letter. Although management letters are not required by auditing standards, auditors generally prepare them as a value-added service of the audit. Test of controls We’ve examined how auditors link controls, significant deficiencies, and material Weaknesses in internal control to related audit objectives to assess control risk for each objective. Now we’ll address how auditors test those controls that are used to support a control risk assessment. For example, each key control that the auditor intends to rely on to support a control risk of medium or low must be supported by sufficient tests of controls. We will deal with tests of controls for both audits of internal control for financial reporting and audits of financial statements. Assessing control risk requires the auditor to consider both the design and operation of controls to evaluate whether they will likely be effective in meeting related audit objectives. During the understanding phase, the auditor will have already gathered some evidence in support of both the design of the controls and their implementation by using procedures to obtain an understanding . In most cases, the auditor will not have gathered  enough evidence to reduce assessed control risk to a sufficiently low level. The auditor must therefore obtain additional evidence about the operating effectiveness of controls throughout all, or at least most, of the period under audit. The procedures to test effectiveness of controls in support of a reduced assessed control risk are called tests of controls. If the results of tests of controls support the design and operation of controls as expected, the auditor uses the same assessed control risk as the preliminary assessment. If, however, the tests of controls indicate that the controls did not operate effectively, the assessed control risk must be reconsidered. For example, the tests may indicate that the application of a control was curtailed midway through the year or that the person applying it made frequent misstatements. In such situations, the auditor uses a higher assessed control risk, unless compensating controls for the same related audit objectives are identified and found to be effective. Of course, the auditor must also consider the impact of those controls that are not operating effectively on the auditor’s Report on internal control. Procedures for Tests of Controls The auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Management’s testing of internal control will likely include the same types of procedures. The four types of procedures are as follows: 1. Make inquiries of appropriate client personnel. Although inquiry is not a highly reliable source of evidence about the effective operation of controls, it is still appropriate. For example, to determine that unauthorized personnel are denied access to computer files, the auditor may make inquiries of the person who controls the computer library and of the person who controls online access security password assignments. 2. Examine documents, records, and reports. Many controls leave a clear trail of documentary evidence that can be used to test controls. Suppose, for example, that when a customer order is received, it is used to create a customer sales order, which is approved for credit. Then the customer order is attached to the sales order as authorization for further processing. The auditor can test the control by examining the documents to make sure that they are complete and properly matched and that required signatures or initials are present. 3. Observe control-related  activities. Some controls do not leave an evidence trail, which means that it is not possible to examine evidence that the control was executed at a later date. For example, separation of duties relies on specific persons performing specific tasks, and there is typically no documentation of the separate performance. For controls that leave no documentary evidence, the auditor generally observes them being applied at various points during the year. 4. Reperform client procedures. There are also control-related activities for which there are related documents and records, but their content is insufficient for the auditor’s purpose of assessing whether controls are operating effectively. For example, assume that prices on sales invoices are obtained from the master price list, but no indication of the control is documented on the sales invoices. In these cases, it is common for the auditor to reperform the control activity to see whether the proper results were obtained. For this example, the auditor can re perform the procedure by tracing the sales prices to the authorized price list in effect at the date of the transaction. If no misstatements are found, the auditor can conclude that the procedure . Extent of Procedures The extent to which tests of controls are applied depends on the preliminary assessed control risk. If the auditor wants a lower assessed control risk, more extensive tests of controls are applied, both in terms of the number of controls tested and the extent of the tests for each control. For example, if the auditor wants to use a low assessed control risk, a larger sample size for documentation, observation, and re performance procedures should be applied. The extent of testing also depends on the frequency of the operation of the controls, and whether it is manual or automated. Reliance on Evidence from the Prior Year’s Audit When auditors plan to use evidence about the operating effectiveness of internal control obtained in prior audits, auditing standards require tests of the controls’ effectiveness at least every third year. If auditors determine that a key control has been changed since it was last tested, they should test it in the current year. When there are a number of controls tested in prior audits that have not been changed, auditing standards  require auditors to test some of those controls each year to ensure there is a rotation of controls testing throughout the three year period. Testing of Controls Related to Significant Risks Significant risks are those risks that the auditor believes require special audit consideration. When the auditor’s risk assessment procedures identify significant risks, the auditor is required to test the operating effectiveness of controls that mitigate these risks in the current year audit, if the auditor plans to rely on those controls to support a control risk assessment below 100%. The greater the risk, the more audit evidence the auditor should obtain that controls are operating effectively. Testing Less Than the Entire Audit Period Recall that management’s report on internal control deals with the effectiveness of internal controls as of the end of the fiscal year. PCAOB Standard 5 requires the auditor to perform tests of controls that are adequate to determine whether controls are operating effectively at year-end. The timing of the auditor’s tests of controls will therefore depend on the nature of the controls and when the company uses them. For controls that are applied throughout the accounting period, it is usually practical to test them at an interim date. The auditor will then determine later if changes in controls occurred in the period not tested and decide the implication of any change. Controls dealing with financial statement preparation occur only quarterly or at year-end and must therefore also be tested at quarter and year-end. Relationship between Tests of Controls and Procedures to Obtaining Understanding There is a significant overlap between tests of controls and procedures to obtain an understanding. Both include inquiry, documentation, and observation. There are two primary differences in the application of these common procedures. 1. In obtaining an understanding of internal control, the procedures to obtain an understanding are applied to all controls identified during that phase. Tests of controls, on the other hand, are applied only when the assessed control risk has not been satisfied by the procedures to obtain an understanding. 2. Procedures to obtain an  understanding are performed only on one or a few transactions or, in the case of observations, at a single point in time. Tests of controls are performed on larger samples of transactions (perhaps 20 to 100), and often, observations are made at more than one point in time. For key controls, tests of controls other than re performance are essentially an Extension of procedures to obtain an understanding. Therefore, assuming the auditors plan to obtain a low assessed control risk from the beginning of the integrated audit, they will likely combine both types of procedures and perform them simultaneously. One option is to perform the audit procedures separately, where minimum procedures to obtain an understanding of design and operation are performed, followed by additional tests of controls. An alternative is to combine both columns and do them simultaneously. The same amount of evidence is accumulated in the second approach, but more efficiently. The determination of the appropriate sample size for tests of controls is an important audit decisions. Detection risk and the design of substantive tests We’ve focused on how auditors assess control risk for each related audit objective and support control risk assessments with tests of controls. The completion of these activities is sufficient for the audit of internal control over financial reporting, even though the report will not be finalized until the auditor completes the audit of financial statements. The auditor uses the control risk assessment and results of tests of controls to determine planned detection risk and related substantive tests for the audit of financial statements. The auditor does this by linking the control risk assessments to the balance related audit objectives for the accounts affected by the major transaction types and to the four presentations and disclosure audit objectives. The appropriate level of detection risk for each balance-related audit objective is then decided using the audit risk model. The relationship of transaction-related audit objectives to balance-related audit objectives and the selection and design of audit procedures for substantive tests of financial statement. Types of test In developing an overall audit plan, auditors use five types of tests to determine whether financial statements are fairly stated. Auditors use risk  assessment procedures to assess the risk of material misstatement, represented by the combination of inherent risk and control risk. The other four types of tests represent further audit procedures performed in response to the risks identified. Each audit procedure falls into one, and sometimes more than one, of these five categories. Figure 13-1 shows the relationship of the four types of further audit procedures to the audit risk model. As Figure 13-1 illustrates, tests of controls are performed to support a reduced assessment of control risk, while auditors use analytical procedures and tests of details of balances to satisfy planned detection risk. Substantive tests of transactions affect both control risk and planned detection risk, because they test the effectiveness of internal controls and the dollar amounts of transactions. Risk Assessment Procedures TThe second standard of fieldwork requires the auditor to obtain an understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement in the client’s financial statements. Risk assessment procedures are performed to assess the risk of material misstatement in the financial statements. The auditor performs tests of controls, substantive tests of transactions, analytical procedures, and tests of details of balances in response to the auditor’s assessment of the risk of material misstatements. The combination of these our types of further audit procedures provides the basis for the auditor’s opinion, as illustrated by Figure 13-1. A major part of the auditor’s risk assessment procedures are done to obtain an Understanding of internal control. Procedures to obtain an understanding of internal control were studied and focus on both the design and implementation of internal control and are used to assess control risk for each transaction-related audit objectively Tests of Controls EThe auditor’s understanding of internal control is used to assess control risk for each transaction-related audit objective. Examples are assessing the accuracy objective for sales transactions as low and the occurrence objective as moderate. When control policies and procedures are believed to be effectively designed, the auditor assesses control risk at a level that reflects the relative effectiveness of those controls. To obtain sufficient  appropriate evidence to support that assessment, the auditor performs tests of controls.S Tests of controls, either manual or automated, may include the following types of evidence. (Note that the first three procedures are the same as those used to obtain an understanding of internal control.) †¢ Make inquiries of appropriate client personnel †¢ Examine documents, records, and reports †¢ Observe control-related activities †¢ Reperform client procedures Auditors perform a system walkthrough as part of procedures to obtain an under standing to help them determine whether controls are in place. The walkthrough is normally applied to one or a few transactions and follows that transaction through the entire process. For example, the auditor may select one sales transaction for a system walk through of the credit approval process, then follow the credit approval process from initiation of the sales transaction through the granting of credit. Tests of controls are also used to determine whether these controls are effective and usually involve testing a sample of transactions. As a test of the operating effectiveness of the credit approval process, for example, the auditor might examine a sample of 50 sales transactions from throughout the year to determine whether credit was granted before the shipment of goods. Procedures to obtain an understanding of internal control generally do not provide sufficient appropriate evidence that a control is operating effectively. An exception may apply for automated controls because of their consistent performance. The auditor’s procedures to determine whether the automated control has been implemented may also serve as the test of that control, if the auditor determines there is minimal risk that the automated control has been changed since the understanding was obtained. Then, no additional tests of controls would be required. The amount of additional evidence required for tests of controls depends on two things: 1. The extent of evidence obtained in gaining the understanding of internal control 2. The planned reduction in control risk Figure 13-2 (p. 406) shows the role of tests of controls in the audit of the sales and collection cycle relative to other tests performed to provide  sufficient appropriate evidence for the auditor’s opinion. Note the un shaded circles with the words â€Å"Audited by TOC.† For simplicity, we make two assumptions: Only sales and cash receipts trans actions and three general ledger balances make up the sales and collection cycle and the beginning balances in cash and accounts receivable were audited in the previous year and are considered correct. If auditors verify that sales and cash receipts transactions are correctly recorded in the accounting records and posted to the general ledger, they can conclude that the ending balances in accounts receivable and sales are correct. (Cash disbursements transactions will OF have to be audited before the auditor can reach a conclusion about the ending balance in the cash account.) One way the auditor can verify recording of transactions is to perform tests of controls. If controls are in place over sales and cash receipts transactions, the auditor can perform tests of controls to determine whether the six transaction-related audit objectives are being met for that cycle. Substantive tests of transactions, which we will examine in the next section, also affect audit assurance for sales and cash receipts transactions. Substantive Tests of TransactionsSTS Substantive tests are procedures designed to test for dollar misstatements (often called monetary misstatements) that directly affect the correctness of financial statement balances. Auditors rely on three types of substantive tests: substantive tests of transactions, substantive analytical procedures, and tests of details of balances. Substantive tests of transactions are used to determine whether all six transactions related audit objectives have been satisfied for each class of transactions. Two of those objectives for sales transactions are recorded sales transactions exist (occurrence objective) and existing sales transactions are recorded (completeness objective for the six transaction-related audit objectives. When auditors are confident that all transactions were correctly recorded in the journals and correctly posted, considering all six transaction-related audit objectives, they can be confident that general ledger totals are correct. Figure 13-2 illustrates the role of substantive tests of transactions in the audit of the sales and collection cycle by lightly shaded circles with the words â€Å"Audited by STOT.† Observe that both tests of controls and substantive tests of transactions are performed for transactions in the cycle, not on the ending account  balances. The auditor verifies the recording and summarizing of sales and cash receipts transactions by performing substantive tests of transactions. Figure 13-2 shows one set of tests for sales and another for cash receipts. Analytical Procedures analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Auditing standards require that they be done during planning and completing the audit. Although not required, analytical procedures may also be performed to audit an account balance. The two most important purposes of analytical procedures in the audit of account balances are to: 1. Indicate possible misstatements in the financial statements 2. Provide substantive evidence Analytical procedures done during planning typically differ from those done in the testing phase. Even if, for example, auditors calculate the gross margin during planning, they probably do it using interim data. Later, during the tests of the ending balances, they will recalculate the ratio using full-year data. If auditors believe that analytical procedures indicate a reasonable possibility of misstatement, they may perform additional analytical procedures or decide to modify tests of details of balances. When the auditor develops expectations using analytical procedures and concludes that the client’s ending balances in certain accounts appear reasonable, certain tests of details of balances may be eliminated or sample sizes reduced. Auditing standards state that analytical procedures are a type of substantive test (referred to as substantive analytical procedures), when they are performed to provide evidence about an account balance. The Extent to which auditors may be willing to rely on substantive analytical procedures in support of an account balance depends on several factors, including the precision of the expectation developed by the auditor, materiality, and the risk of material misstatement. Figure 13-2 illustrates the role of substantive analytical procedures in the audit of the sales and collection cycle by the dark shaded circles with the words â€Å"Audited by AP.† Observe that the auditor performs substantive analytical procedures on sales and Cash receipts transactions, as well as on the ending balances of the accounts in the cycle. Tests of Details of Balances Tests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. The primary emphasis in most tests of details of balances is on the balance sheet. Examples include confirmation of customer balances for accounts receivable, physical examination of inventory, and examination of vendors’ statements for accounts payable. Tests of ending balances are essential because the evidence is usually obtained from a source independent of the client, which is considered highly reliable. Much like for transactions, the auditor’s tests of details of balances must satisfy all balance-related audit objectives for each significant balance sheet account. Figure 13-2 illustrates the role of tests of details of balances by the circles with half dark and half light shading and the words â€Å"Audited by TDB.† Auditors perform detailed tests of the ending balances for sales and accounts receivable, including procedures such as confirmation of account receivable balances and sales cutoff tests. The extent of these tests depends on the results of tests of controls, substantive tests of transactions, and substantive analytical procedures for these accounts. Tests of details of balances help establish the monetary correctness of the accounts they relate to and therefore are substantive tests. For example, confirmations test for monetary misstatements in accounts receivable and are therefore substantive tests. Similarly, counts of inventory and cash on hand are also substantive tests. OSelect the appropriate types of audit tests Typically, auditors use all five types of tests when performing an audit of the financial statements, but certain types may be emphasized, depending on the circumstances. Recall that risk assessment procedures are required in all audits to assess the risk of material misstatement while the other four types of tests are performed in response to the risks identified to provide the basis for the auditor’s opinion. Note also that only risk assessment procedures, especially procedures to obtain an understanding of controls, and tests of controls are performed in an audit of internal control over financial reporting. Several factors influence the auditor’s choice of the types of tests to select, including the availability of the eight types of evidence, the relative costs of each type of test, the effectiveness of  internal controls, and inherent risks. Only the first two are discussed further because the last two were discussed in earlier chapters. Availability of Types of Evidence for Further Audit Procedures OEach of the four types of further audit procedures involves only certain types of evidence (confirmation, documentation, and so forth. †¢ More types of evidence, six in total, are used for tests of details of balances than for any other type of test. †¢ Only tests of details of balances involve physical examination and confirmation. †¢ Inquiries of the client are made for every type of test. †¢ Documentation is used in every type of test except analytical procedures. †¢ Re performance is used in every type of test except analytical procedures. Auditors may re perform a control as part of a transaction walkthrough or to test a control that is not supported by sufficient documentary evidence. †¢ Recalculation is used to verify the mathematical accuracy of transactions when per forming substantive test of transactions and account balances when per forming tests of details of balances. Relative Costs When auditors must decide which type of test to select for obtaining sufficient appropriate evidence, the cost of the evidence is an important consideration. The types of tests are listed below in order of increasing cost: †¢ Analytical procedures †¢ Risk assessment procedures, including procedures to obtain an understanding of internal control †¢ Tests of controls †¢ Substantive tests of transactions †¢ Tests of details of balances Analytical procedures are the least costly because of the relative ease of making calculations and comparisons. Often, considerable information about potential misstatements can be obtained by simply comparing two or three numbers. Risk assessment procedures, including procedures to obtain an understanding of internal control, are not as costly as other audit tests because auditors can easily make inquiries and observations and perform planning analytical procedures. Also, examining such things as documents  summarizing the client’s business operations and processes and management and governance structure are relatively cheaper than other audit tests. Because tests of controls also involve inquiry, observation, and inspection, their relative costs are also low compared to substantive tests. However, tests of controls are more costly relative to the auditor’s risk assessment procedures due to a greater extent of testing required to obtain evidence that a control is operating effectively, especially when those tests of controls involve re performance. Often, auditors can perform a large number of tests of controls quickly using audit software. Such software can test controls in clients’ computerized accounting systems, such as in computerized accounts receivable systems that automatically authorize sales to existing customers by comparing the proposed sales amount and existing accounts receivable balance with the customer’s credit limit. Substantive tests of transactions cost more than tests of controls that do not include re performance because the former often require recalculations and tracings. In a computerized environment, however, the auditor can often perform substantive tests of transactions quickly for a large sample of transactions. Tests of details of balances almost always cost considerably more than any of the Other types of procedures because of the cost of procedures such as sending confirmations and counting inventories. Because of the high cost of tests of details of balances, auditors usually try to plan the audit to minimize their use. Naturally, the cost of each type of evidence varies in different situations. For example, the cost of an auditor’s test-counting inventory (a substantive test of the details of the inventory balance) often depends on the type and dollar value of the Inventory, its location, and the number of different items. Relationship between Tests of Controls and Substantive Tests To better understand tests of controls and substantive tests, let’s examine how they differ. An exception in a test of control only indicates the likelihood of misstatements affecting the dollar value of the financial statements, whereas an exception in a substantive test of transactions or a test of details of balances is a financial statement misstatement. Exceptions in tests of controls are called control test deviations. From the three levels of control deficiencies: deficiencies, significant deficiencies, and  material weaknesses. Auditors are most likely to believe material dollar misstatements exist in the financial statements when control test deviations are considered to be significant deficiencies or material weaknesses. Auditors should then perform substantive tests of transactions or tests of details of balances to determine whether material dollar misstatements have actually occurred. Assume that the client’s controls require an independent clerk to verify the quantity, price, and extension of each sales invoice, after which the clerk must initial the duplicate invoice to indicate performance. A test of control audit procedure is to inspect a sample of duplicate sales invoices for the initials of the person who verified the information. If a significant number of documents lack initials, the auditor should consider implications for the audit of internal control over financial reporting and follow up with substantive tests for the financial statement audit. This can be done by extending tests of duplicate sales invoices to include verifying prices, extensions, and footings (substantive tests of transactions) or by increasing the sample size for the confirmation of accounts receivable (substantive test of details of balances). Even though the control is not operating effectively, the invoices may still be correct, especially if the person originally preparing On the other hand, if no documents or only a few of them are missing initials, the control will be considered effective and the auditor can therefore reduce substantive tests of transactions and tests of details of balances. However, some re performance and recalculation substantive tests are still necessary to provide the auditor assurance that the clerk did not initial documents without actually performing the control procedure or performed it carelessly. Because of the need to complete some re performance and recalculation tests, many auditors perform them as a part of the original tests of controls. Others wait until they know the results of the tests of controls and then determine the total sample size needed. Relationship between Analytical Procedures and Substantive Tests Like tests of controls, analytical procedures only indicate the likelihood of misstatements affecting the dollar value of the financial statements. Unusual fluctuations in the relationships of an account to other accounts, or to nonfinancial information, may indicate an increased likelihood that material misstatements exist without necessarily providing direct evidence of a  material misstatement. When analytical procedures identify unusual fluctuations, auditors should perform substantive tests of transactions or tests of details of balances to determine whether dollar misstatements have actually occurred. If the auditor performs substantive analytical procedures and believes that the likelihood of material misstatement is low, other substantive tests can be reduced. For accounts with small balances and only minimal potential for material misstatements, such as many supplies and prepaid expense accounts, auditors often limit their tests to substantive analytical procedures if they conclude the accounts are reasonably stated. Trade-Off between Tests of Controls and Substantive Tests There is a trade-off between tests of controls and substantive tests. During planning, auditors decide whether to assess control risk below the maximum. When they do, they must then perform tests of controls to determine whether the assessed level of control risk is supported. (They must always perform test of controls in an audit of internal control over financial reporting.) If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased, and planned substantive tests can therefore be reduced. Figure 13-3 shows the relationship between substantive tests and control risk assessment (including tests of controls) at differing levels of internal control effectiveness Impact of information technology on audit testing Auditing standards provide guidance for auditors of entities that transmit process, maintain, or access significant information electronically. Examples of electronic evidence include records of electronic fund transfers and purchase orders transmitted through electronic data interchange (EDI). Evidence of the performance of automated controls, such as the computer’s comparison of proposed sales orders to customer credit limits, may also only be in electronic form. The standards recognize that when a significant amount of audit evidence exists in electronic form, it may not be practical or possible to reduce detection risk to an acceptable level by performing only substantive tests. For example, the potential for improper initiation or alteration of information may be greater if information is maintained only in electronic form. In these circumstances, the auditor should perform  tests of controls to gather evidence in support of an assessed level of control risk below maximum for the affected financial statement assertions. Although some substantive tests are still required, the auditor can significantly reduce substantive tests if the results of tests of controls support the effectiveness of controls. In the audit of a larger public company, computer-performed controls (these are called automated controls) must be tested if the auditor considers them to be key controls for reducing the likelihood of material misstatements in the financial statements. Because of the inherent consistency of IT processing, however, the auditor may be able to reduce the extent of testing of an automated control. For example, software based control is almost certain to function consistently unless the program is changed. Once auditors determine an automated control is functioning properly, they can focus subsequent tests on assessing whether any changes have occurred that will limit the effectiveness of the control. Such tests might include determining whether any changes have occurred to the program and whether these changes were properly authorized and tested prior to implementation. This approach leads to significant audit efficiencies when the auditor determines that automated controls tested in the prior year’s audit have not been changed and continue to be subject to effective general controls. To test automated controls or data, the auditor may need to use computer-assisted audit techniques or use reports produced by IT to test the operating effectiveness of IT general controls, such as program change controls and access controls. In many cases, testing of automated controls may be performed by IT audit specialists. When auditors test manual controls that rely on IT-generated reports, they must consider both the Effectiveness of management’s review and automated controls over the accuracy of Information in the report.

The Critical Legal Studies Movement

The Critical Legal Studies Movement The Critical Legal Studies (CLS) movement came to the fore in the United States (US) in the 1970s. This movement is a body of like-minded thinkers who claim to attack the virtues that they say are proclaimed by the liberal legal system. It is a radical theoretical movement which rejects the distinction between law and politics and the notion that law can be neutral and value free. The movement proposes the integration of law and social theory. Since the Critical Legal Studies movement is relatively new, its value as a theory of law is still being assessed, but despite its continual development it has given much of interest to thinking about the law. Indeed, like other sceptical theories it may undermine the coherent world of law which legal academics and practitioners tend to portray. In Britain, the Critical Legal Conference was formed in 1984.  [1]   Although CLS has been largely a US movement, it was influenced to a great extent by European philosophers, such as nineteenth-century German social theorists Karl Marx, Friedrich Engels and Max Weber; Max Horkheimer and Harberd Marcuse of the Frankfrut School German social philosophy; the Italian Marxist Antonio Gramsci; and poststructuralist French thinkers Michel Foucault and Jacques Derrida, representing respectively fields of history and literary theory. CLS has borrowed heavily from legal realism, the school of legal thought that flourished in the 1920s and 1930s. Like CLS scholars, legal realists rebelled against accepted legal theories of the day and urged more attention to the social context of the law. Among noted CLS scholars Roberto Mangabeira Unger, Robert W. Gordon, Mark Kelman, Peter Gabel, Morton J. Horwitz, Dunkan Kennedy and Katherine A. Mackinnon.  [2]   The founders of CLS found a yawning absence at the level of theory, fundamentally convinced that law and politics could not be separated. How could law be so tilted to favour the powerful, given the prevailing explanations of law as either democratically chosen or the result of impartial judicial reasoning from neutral principles? Yet how could law be a tool for social change, in the face of Marxist explanations of law as mere epiphenomenal outgrowths of the interests of the powerful? CLS scholars have influenced try to explain both why legal principles and doctrines do not yield determinate answers to specific disputes and how legal decisions reflect cultural and political values that shift over time. They focused from the start on the ways that law contributed to illegitimate social hierarchies, producing domination of women by men, nonwhites by whites, and the poor by the wealthy. They claim that apparently neutral language and institutions, operated through law, mask relationship s of power and control. The emphasis on individualism within the law similarly hides patterns of power relationships while making it more difficult to summon up a sense of community and human interconnection. Joining in their assault on these dimensions of law, CLS scholars have differed considerably in their particular methods and views.  [3]   One of the characteristic of CSL is that it has been rejected formalism. Formalism has tended to be the fall back position of liberal legal thinking when forced to confront the question: how can a legal system give the kinds of neutral decisions expected of it. Formalists, as CLS characterise them,  [4]  circumvent this problem by insisting that the judge is not imposing his or anyone elses values but merely interpreting the words of the law. By separating core and penumbra Hart could be taken to admit the problem by his indulgence that the judge had to have recourse to discretion in interpreting the penumbra of legal rules. CLS theorists also share the related view that the law is indeterminate. They have shown that using standard legal arguments, it is possible to reach sharply contrasting conclusions in individual cases. The conclusions reached in any case will have more to do with the social context in which they are argued and decided than with any overarching scheme of legal reasoning. Moreover, CLS scholars argue that the esoteric and convoluted nature of legal reasoning actually screens the laws indeterminacy. They have used the ideas of deconstruction to explore the ways in which legal texts are open to multiple interpretations. The CLS thesis refutes the claim that traditional legal scholarship produces rules and principles of law which guide human behaviour. Both legal formalism and positivism, which look upon law as a system of rules which are rationally made, are repudiated. Traditional legal scholarship treats the law as objective and neutral. The CLS claims that law can not be objective because human and social realities always manifest themselves in the legal discourses. Roberto Mangabeira Unger, who teaches at Harvard Law School and is widely regarded as the intellectual leader of the movement, now offers the public a short manifesto he describes as more a proposal than a description. It is an ambitious and impressive undertaking. It also defies summation. It is a carefully crafted statement with ideas interlocked like a chain-link fence that stretches as far as the eye can see. And the full purport of his message can only be appreciated by an attentive reading. Even so, five themes seem central to his argument. There were two distinct stages in the role of law in western societies before the modern era. First it served to establish and defend social hierarchies and social class divisions. Toward the end of the 18th century, however, it was put to the revolutionary task of protecting rights of individuals irrespective of their social rank or class. In this country the founding fathers relied on democracy (created by our public law, the Constitution) and the market (fostered by private law, notably contract) to give form and limits to those rights.  [5]   By the 20th century the context in which American law operated had drastically changed. Social arrangements sanctioned by law had come to include an array of hierarchies of economic power and pernicious social distinctions protected as rights by the very legal system created to establish individual freedom and equality. The politics of democracy and the blind forces of the market proved woefully inadequate to govern a society increasingly dominated by modern science and technology. Hence there is a compelling need to restructure our social order to make it compatible with freedom and equality. The way to accomplish this reconstruction, according to Roberto M. Unger, is not through classical revolution of the kind Marx advocated, brought about by an alliance between disaffected elites and the downtrodden. Rather law must be reinvented to give it a revolutionary new purpose: to lead the dismantling of the various hierarchies of power and privilege that through perversions of the legal process have come to threaten the higher values of our society.  [6]  Of property law, he says that it has its own inbuilt legal market which is a constitutional interest with its own legal structure in a democracy. According to him, the situation is fraught with ambiguity and indeterminacy, because of the abstract nature of the concept of rights. With respect to contract law, Unger explains that contract law allows freedom to contract, but that this is promptly contradicted by other principles which say that people can only bind themselves in contract for what the law allows. Unger present s an argument on formalism which states that every doctrine relies on some view of human associations which are right and realistic in social life. The lawyer needs a theory as his guiding vision, which prevents him from seeing legal reasoning as a game of analogies. To Unger, reliance on analogies leads to analogy-mongering, and this must stop. He claims that this received wisdom is challengeable as wrong, and to do this one should rely on a normative theory of a branch of law supplied by the CLS. This is Ungers deviation doctrine, which embellishes the CLSs nihilistic view of law. Mark G. Kelman examines the importance to criminal law of the stage that precedes legal analysis. His argument is that legal argument has two phases: interpretive construction and rational rhetoricism, and that the former, a vital step which undercuts the authority of the latter, goes virtually unexamined.  [7]  For example, the result of a case may depend on weather the defendants act is set in a board or narrow time frame. This issue has come to a head with a series of cases where battered women have murdered their husbands and the scope of the provocation defence has been tested.  [8]  If a broad time frame as been used she may have defences of provocation, even self-defence; in a narrow time frame she has committed murder. There is no meta-theory to determine the appropriate time frame; the decision accordingly is unreasonable. There are some techniques which the CLS have deployed in analyzing legal texts, namely Trashing, Deconstruction, Genealogy, etc. Leading CLS scholar Mark G. Kelman defends trashing against mainstream academic critics, claiming that the discrediting of accepted legal argument is good According to him the most frequently recurring theme in the attacks on our technique, the more-or-less hysterical counter-Revolution against Trashing. It is abundantly apparent that the vast preponderance of mainstream American legal academics were told (repeatedly) by their moms and dads, If you dont have anything nice or constructive to say, say nothing at all.  [9]   Again he stated that law-and-economics studies of private law rules have not actually analyzed the concrete implications of rule choices on particular occasions, pretensions of policy relevance to the contrary. Instead, they have again and again simply derived apologies for existing arrangements from a highly general and theoretical economic vision. There are two politically central insights of mainstream private law and economics scholarship: (1) In situations involving strangres (where markets cannot work because of transaction costs), proper legal rules that establish implicit fees for harming others can be applied to concrete cases so that parties who interact to create a joint cost will take all cost-justified, damage-averting precautions; and (2) in situations involving those in contractual relationships, competitive markets function in such a way that buyers inevitably get whatever they desire at the lowest possible price a [*308] price that is the sum of the production cost of the desired good and a normal profit sufficient to prevent industry exit. One goal, if not an inevitable effect, of trashing is to destabilize a variety of theoretical world views (and thus, one would hope, related [*328] commonsense world views) that imply the beneficence or inexorability of social life as we see it. Of course, asserting that there must be a causal connection between the high-level apologetics of the intelligentsia and the everyday mediating political ideals that help us organize and make sense of daily interactions would be patently ridiculous. But one can discern at least a close family resemblance between elaborate, mandarin apologetics and the more ordinary, complacency-inducing, commonsensical bits of wisdom without straining credulity.  [10]   According to Robert Gordon Decontruction is one of the CLS techniques best work is a familiar work kind of left-wing scholarship, unmasking the often unconscious ideological bias behind legal structures and procedures, which regularly makes it easy for business groups to organise collectively to pursue their economic and political interests but which makes it much more difficult for labour, poor people, civil rights groups to pursue theirs.  [11]   CLS claims that mainstream legal thought acts to reify; it does this by translating social practices into things. For example, the relation between employer and employee brings about a range of consequences and expectations for both parties. The terms confirm or foster an implicit hierarchy; both employer and employee will expect the latter to follow instructions and generally defer to the former. Another way to heighten awareness of the transitory, problematic, and manipulable ways legal discourses divide the world is to write their history under the Genealogy technique. Some critics charge that CLS work hampers progressive political movements by challenging the idea of the subject and human agency. Others view CLS work as unimportant or failing because of inadequate development of specific policies, strategies, or constructive direction. CLS is faulted for implying that simply changing how people think about law will change power relationships or constraints on social change, although a fair reading indicates that Crits simply treat changes in thought as a necessary but insufficient step for social change. Feminists and Critical Race Theorists object that conventional critical legal studies employ a critique of rights that neglects the concrete role of rights talk in the mobilization of oppressed and disadvantaged people. Robert Gordon has responded with a warning that even such mobilization efforts must be done with an experimental air and full knowledge that there are no deeper logics of historical necessity that can guarantee that what we do now will be justified later. Total Word Count: 2110.