Minimum Legal Drinking Age Should Be Lowered - 733 Words

Minimum Legal Drinking Age Should be Lowered â€Å"Adults under 21 are deemed capable of voting, signing contracts, serving on juries and enlisting in the military, but are told they are not mature enough to have a beer.† (Amethyst Initiative: Rethink the Drinking Age). The causes behind the minimum legal drinking age standardization nationally has not been alleviated in the past couple decades and should be repealed. The minimum legal drinking age should be lowered to the age of eighteen which is the age when one is no longer a minor. Many adults in between the ages of 18-20 years old admit that they have consumed alcohol at least once if not on a regular basis. If an adult the age of eighteen can fight for our country and go over†¦show more content†¦The main argument that the government was pushing for the raising of the minimum legal drinking age was the number of vehicular accidents caused or associated with alcohol consumption in younger adults. WithinShow M oreRelatedMinimum Legal Drinking Age Should Be Lowered1253 Words   |  6 Pages Minimum Legal Drinking Age Should the drinking age be lowered from 21 to a younger age? Ever since the end of prohibition in 1933 the United States government has placed the issue of minimum legal drinking age sensitively in the hands of the states, letting each decide for itself what the minimum age should be. At that time all agreed that the minimum legal drinking age should be 21, where it remained for all statesRead MoreShould The Minimum Drinking Age Be Lowered?1138 Words   |  5 Pagesquestion whether drinking should be lowered to eighteen or not? Citizens have gave details regarding the affirmative and negative views of the minimum drinking age be lowered to eighteen. Do you think that it is wise to lower the minimum age? Would you look at the negative and positive impacts? Is it more important to give our citizens these full rights? Currently, in the United States the legal drinking age is twenty-one. But as we all know many teenages are involved in underage drinking. But the mainRead More The Drinking Age Should NOT Be Lowered Essay 1006 Words   |  5 Pagesto lowering the minimum legal drinking age. Choose Responsibility, a group founded by John McCardell, proposes that upon completion of a 40 hour course to educate young people about alcohol, 18, 19, and 20 year old people should be licensed to drink. The Amethyst Initiative, part of Choose Responsibility, is a petition to Congress to rethink the minimum legal drinking age. Several college leaders have signed this petition in the belief that lowering the minimum legal drinking age will reduce bingeRead MoreMinimum Legal Drinking Age ( Tietjen )1700 Words   |  7 PagesMinimum Legal Drinking Age On July 17 of 1984 President Ronald Reagan signed to make the National Minimum Drinking Age Act a law. This law required all states to have a minimum drinking age of 21, if a state did not comply with this law they could face up to a 10% cut in funding for their federal highways (Tietjen). Since this act became a law there has been two distinct sides arguing whether they agree with the minimum drinking age, or whether they disagree. One side believes having a minimum drinkingRead MoreThe Minimum Drinking Age Act1700 Words   |  7 Pagesthe National Minimum Drinking Age Act made all 50 states raise the legal drinking age to 21(Dejong). The debate is on whether the age should be lowered or not. Statistically, having the age at 21 has been very helpful in keeping the nation safe. If there is not an issue with age now, would it make sense to lower the age and create unnecessary problems? In this case, the negative effects outweigh the positive. Simply because there is no good in lower ing the age. The legal drinking age has been setRead MoreThe Problems of Underage Drinking Essay526 Words   |  3 Pagescontroversy of underage drinking has been a serious and difficult issue for many colleges, communities, and parents over the past several years. Fifty states in the U.S have already set their minimum alcohol drinking and purchasing age to twenty one. Yet many people, especially teenagers, oppose this legal drinking age and want it to be lowered. Nevertheless, the legal drinking age should not be lowered from twenty one to eighteen because of three main reasons. The higher minimum drinking age can help reduceRead MoreThe Legal Drinking Age Of The United States1479 Words   |  6 Pages The legal drinking age in the United States has been argued for many decades. The current minimal legal drinking age is twenty-one but some want to lower between eighteen and twenty. The main focus of the research conducted and opinions of people are based on the minimal legal dr inking age of eighteen. The research is taken from the 1970s, when the twenty-sixth Amendment was passed in the Constitution (Wagenaar, 206). It was stated that eighteen is the â€Å"age of majority†, so thirty-nine of theRead MoreThe Legal Drinking Age Should Be Lowered From The Age Of 21 Essay980 Words   |  4 Pagesconsidered â€Å"adults† cannot even make their own decisions? The drinking age on alcohol is a controversial social and cultural issue in today’s society; all fifty states have a minimum drinking age of 21. The legal drinking age should be lowered from the age of 21 to 18 allowing young adults to be granted the right to drink in restaurants, bars, at social events, in the comfort of their own home, and so on. If anything, lowering the legal drinking age would have a positive impact on the United Sates economyRead MoreMinimum Legal Drinking Age Should Remain at the Age of 21 Essay1310 Words   |  6 PagesWithout a doubt, the United States has b een facing serious national problems with underage drinking. Depending on personal ideologies, some people might not agree that the current minimum drinking age of twenty-one is based on scientific facts rather then ideology of prohibitionism. For example, since 1975 over seventeen thousand lives have been saved since the minimum legal drinking age (MLDA) was changed to age twenty-one (Balkin 167). This shows that even over a short amount of time, a higher MLDARead MoreThe Dangers of Underage Drinking775 Words   |  4 PagesTeens under the legal minimum age of alcohol should not drink, nor should it be lowered. Researchers say that giving alcoholic beverages under 21 could create a lethal addiction and would not have the responsibility to drink. If teens drink a certain amount of alcohol it could be lethal by alcohol poisoning. â€Å"Alcohol can enter the blood stream; binge drinkers can ingest a fatal dose of alcohol before passing out.† (â€Å"Binge Drinking Can Be Fat al†). The legal minimum age should not be lowered, teens under

Principles of Assessment in Lifelong Learning Free Essays

Principles of assessment in lifelong learning Task A part a The assessment process is a vital part to teaching in the lifelong learning sector. All assessment requires the collection and recording of evidence of student learning. There are many aspects to assessment which will begin from the point of the leaner completing their initial application form. We will write a custom essay sample on Principles of Assessment in Lifelong Learning or any similar topic only for you Order Now The principles of assessment come under three different headings, Initial assessment, formative assessment and summative assessment. Each of the assessment criteria come with specific outcomes for the learner this will assure the learner is getting the best possible outcome to their learning. Looking at figure 6. 1 Gravells, A (pg112) assessment cycle as shown below The initial assessment will be the crucial part of the learning journey. This will provide the relevant information needed to decide the leaner’s starting point. It is the level from which the learner’s progress and also achievement can be calculated. As stated by Green, M. (2003) â€Å"Initial assessment needs to be done with learners rather than to them. It should be of benefit to learners and help them feel positive about themselves and their potential to learn. Initial assessment may start with establishing the learners, interests, aspirations; experience and motivation or it may be part of a â€Å"getting to know you† activity in induction. It allows you to look at the learning styles which are relevant to each learner. Whatever method you choose it needs to be flexible and should reflect the nature of the learner. From using a range of assessment methods it will enable you to summar ize the learners starting point. Whichever method is chosen, it is important that initial assessment contains some form of skill/knowledge assessment which can be validated by the tutor. The initial assessment will allow the planning for any other services which may be required to assist the learner. It is essential that all interaction which takes place with the learner on the initial interview is recorded, this is done for the protection of the learner also the tutor can refer back to any conversation which has taken place. The recording of information will make sure the learner is on the correct course at the correct level, the learner actually wants to access the course. Planning for the assessment is basically you and your learner agreeing on which type and which methods of assessment are suitable. This will vary from learner to learner as they all have different needs and also very often different learning styles. Also included in the planning assessment is setting appropriate target dates setting with both the learner this could also involve other members of staff. Assessment activity is all about how to assess the activity and what methods could be used. For example if it is a student led assessment they could be completing the requested assignment or even gathering some form competent evidence. If tutor/assessor led this could be observation, questioning or even photographic evidence. After the three initial assessments have been completed it is then time to look at the assessment decision and feedback, this enables the tutor to make the decision on whether the learner has been successful or otherwise. This is the point in which the tutor/assessor is able to give constructive feedback to the learner stating if any further actions are required. Reviewing the progress means that any assessment plan can be review and altered at any one time to meet the learners required needs at the time, or upon completion of either the programme or the course. The review process enables you as the tutor to sit with your learner and give the opportunity you both time to discuss any relevant issues you may feel will aid in their learning. By reviewing the assessment activities which you use this will give you an opportunity to amend any if necessary. The formative assessment is the second strand of the assessment process. â€Å"formative assessments are ongoing practices that help both the teacher and student evaluate and reflect on how they are both doing, and what changes either or both might need to make to become a more effective teacher and learner. Larry Ferlazzo (no date) Assessment for learning is also known as formative assessment. Assessment for learning is the process of seeking and interpreting evidence in use by learners and their teachers to decide where the learners are in their learning, where they need to go, and how best to get there. Since the goal of formative assessment is to gain an understanding of what students know (and don’t know) in order to make responsive changes in teaching and learning. Techniques such as teacher observation and classroom discussion have an important place alongside analysis of tests and homework. Much of what tutors and learners do in the classroom can be described as assessment for learning. (Black and Wiliam, 1998) says â€Å"Assessment for learning can be defined as ‘all those activities undertaken by teachers and/or by their students, which provide information to be used as feedback to modify the teaching and learning activities in which they are engaged’ Formative assessment should occur regularly throughout the instructional process and, According to the National Center for Fair and Open Testing (NCFOT) (1999), Careful documentation can allow formative assessments to be used for summative purposes. The manner in which summative assessments are reported helps determine whether they can be easily translated for formative purposes–especially by the student, teacher, and parent. (Ainsworth Viegut, 2006) state â€Å"By varying the type of assessment you use over the course of the week, you can get a more accurate picture of what students know and understand, obtaining a â€Å"multiple-measure assessment ‘window’ into student understanding† Some examples of a formative assessment could be: * Asking questions * observations * self assessments * quizzes (sometimes) * learner record keeping Thomas R. Guskey suggests â€Å"that for assessments to become an integral part of the instructional process, teachers need to change their approach in three important ways. They must â€Å"1) use assessments as sources of information for both students and teachers, 2) follow assessments with high-quality corrective instruction, and 3) give students second chances to demonstrate success† (2007). Assessment of learning is also known as summative assessment, assessments used to sum up a learners achievement. Summative assessment can be carried out as particular stages of the course or learning rogramme are completed, or at the end, whichever seems appropriate. Where achievement is recorded on an on-going basis, summative assessment may mean bringing all the evidence together, rather than carrying out an additional set of assessment activities. This means that all the requirements stipulated by the examining body are all collated and correct. Assignments to be marked and graded appropriately, making sure the work is that of the learners and no one else’s. . Examples of summative assessment can be a written examination. Reliability is essential as they are used numerically to classify learners and compare them to each other. Traditional unit tests (multiple choice, true/false and sort answer questions) are poor summative assessments as they rarely require the application of skills and concepts or the demonstration of understandings rather than a mere reporting of information. The best summative assessments often incorporate the essential question(s) that have focused the unit, requiring students to answer one or more of the essential questions drawing upon ideas from personal experience, from the texts studied, and from new text(s) encountered as a part of the assessment. Assessment methods Within my area of childcare/sexual health I use many varied types of assessment. The assessment criteria I use are based on the level of the learner and the suitability to the specific unit within the assignment. By using various methods of assessment I get a clearer picture of what went well with both tutor and learner and what was not so good so improvements can be made. Use accurate assessment to effectively plan to ensure all groups of students are suitably challenged and supported. Use a variety of strategies (ASL) to ensure students know where they are and what they need to do to improve in relation to their target grades. These must include: * Skilful Questioning and other forms of oral feedback (relating to lesson objectives) which gauge and probe student understanding, as well as re-shaping of explanations and tasks. * Frequent written feedback (Marking), which follows Strengths, Attitude to learning, Level and Target (SALT) and where targets set are detailed enough that students can make progress. * Peer and/or self-assessment Photographic assessment Photographic assessments are used usually with another form of assessment, observation or verbal. Photographic assessment allows the learner to do practical activities and have a photographic record of their achievements these can then be placed either into a book or a file and annotated by the learner which will explain the type of activity which had taken place. If this is done on a regular basis with activities at different levels the learner can see the progress which has been made. If and when using photographic evidence it should always be signed and authenticated by both the learner and the tutor. Is it valid? Yes as the photographic evidence will show as long as the photograph is annotated, dated and signed by a tutor/teacher. If the evidence is not current i. e. the picture taken six months before the criteria may have changed so photographic evidence may not be required or be insufficient for the amount of work needing to be produced. As with positives there are also some negative points with this kind of assessment. * Some learners may not give permission to be photographed * It may mean learners are absent purposely to avoid taking part in the lesson. * You need to make sure all the equipment works and you have all your resources to hand. Verbal Questioning This is an excellent way to find out if the learner has understood the task which has been set for them. You can use the lesson objective in this case to keep referring back to. The questioning can be either informal or formal. You could state you are going to recap the lesson, stating you will be asking each learner a question at the end. This method is used quite a lot as it continually assess the learner knowledge. Giving the students positive feedback throughout telling them no answer is wrong getting them to expand on the answer they have just given. Demonstrations can be done with this method as you could demonstrate the subject at hand, asking questions continually and the students responding accordingly. * The down side is often learners are worried they will give the wrong answer. * They may feel embarrassed taking in front of others Observation Observational assessment is the perfect way to observe the students as they work on a specific project. This promotes independent learning; gaining more than one view point also the learning is timed and controlled. This enables the teacher to roam around the classroom, occasionally offering guidance and encouragement as the students work. Whist walking around the classroom the teacher is able to take notes on how students are performing and also whether or not modifications need to be made to the assignment. The observation works well when the teacher wishes to monitor how students work together in groups or individually. The observational process is also a useful to monitor behavior within the session. This is turn enables the teacher to move the learner(s) if necessary. * Students may not participate in the session as they feel they don’t have the relevant information to give. May not get a true reflection of the outcome as some learners may come out with untruths. Portfolios Many aspects of the portfolio and the portfolio process provided assessment opportunities that contributed to improved work through feedback, conversations about content and quality, and other assessment relevant discussions. The collection also served to demonstrate progress and inform and support summative evaluations. The relationship between assessment and instruction requires re-examination so that information gathered from learner discussions can be used for instructional purposes. The disadvantages of this could be * Time consuming for staff marking them * Difficult to ensure reliability between staff * Can encourage cheating re ownership of work It is important that all learners being assessed by this means must have a shared understanding of the level expected of their work. It is good practice to show learners relevant examples and suggest a proposed format, including suggesting a physical size, as this will help your back! If the nature of the evidence needed from students is transparent, this can aid the marking and go towards reliability between staff. Also preparing a marking proforma for all staff should help. As portfolio building is usually time consuming, offer interim assessment opportunities so that learners can receive advice on whether the evidence they are assembling is appropriate. Consider assessing the portfolios as a team, with each giving comments on a feedback sheet which could also have positives on the portfolio as this aids feedback for learners. Self-Assessment/Peer Assessment Learners can only achieve a learning goal if they understand that goal, and can assess what they need to do to reach it. The ability to assess one’s own work is essential in acquiring that understanding. Peer assessment is also valuable because the interchange will be in a language that learners themselves would use, also because learning is enhanced when leaners themselves tak on the roles of teachers and examiners of others. Self-assessment and peer assessment is used to log the progress. This can be done by mind mapping in different colours. First colour what they know, second colour some of the information you have imparted, third colour all the information and what their peers know. This could be done on several different occasions to assess the progress which has been made, also to identify any areas of improvement, show the strengths of the learner. Below is a chart which I use and can be altered to allow for differentiation and levelling. The peer assessment could be a quiz which they complete they exchange papers to mark each other’s. This can give a sense of ownership to the student. In conclusion I feel that assessment is a necessary part of the learning process for both learner and tutors alike. It enables tutors and educational establishments to keep up to date records of the progress of each learner. Ofsted or any other government expectorate will able to see regular progress, marking from the members of staff and also positive comments with identifiable areas of any improvement required. Task B The assessment process is an on-going process to which all learners should be involved in. One of the main objectives to assessment is to enable all learners to take part at their own level. The need for inclusivity is paramount when doing assessment to enable each learner to be assessed at their own level. If necessary other services may need to be involved i. English as an additional Language (EAL) this will need liaison with each subject leader and the co-ordinator for EAL. This will then look at the specific needs of the learner, ensure that assessment practice conforms with equality of opportunity, and monitor the performance of EAL and ethnic minority students, setting them relevant challenging targets, and finally analyse and interpret the performance of EAL and ethnic minority stu dents at the end of key stages. Whichever assessment method I have chosen it needs to address the intended curriculum outcomes and also the continuum of learning that is required to reach the outcomes. As I am assessing the learners they need to understand clearly what they are trying to learn, and what is expected of them. In turn they are given feedback I give them around the quality of their work and what in turn they can do to improve it. The advice they are given from me the tutor will go to making the necessary improvements. During this time they learners are fully involved in deciding what needs to be done next, and the relevant people who can give them help if required. How to cite Principles of Assessment in Lifelong Learning, Essay examples

Auditing Assurance Services in Australia Engines International Ltd

Question: Discuss about the Auditing Assurance Services in Australia for Engines International Ltd. Answer: Depicting what Should be Done by Jimmy Determining the Facts: After analysing the situation, certain facts have been identified by Jimmy, an unethical accounting system that is currently being used by Engines International Ltd (EI). In addition, the use of uncertain revenue recognising method has been pin pointed by Jimmy to its supervisors. Jimmy also pointed out that ASIC has investigated the revenue measure used by the Engines International Ltd (EI) and deemed it questionable. In addition, the senior audit partner is also justified that use of the questionable method, as it has been used in past 10 years. Moreover, the partner also depicts that Fitzgerald Milhouse Chartered Accountants might lose its client if accounting method is been questioned. Moreover, Jimmy mainly stated that it would accept the decision of the partner, but will include in audit working papers the dissenting statement. However, the audit partner states not to use the dissenting statement, whereas a letter acknowledging full responsibility for the audit is been provide d. Defining the Ethical Issues: The main unethical issue that is identified from the situation is the use of questionable method for recognising revenues conducted by Engines International Ltd (EI). The unethical measure used by EI could be identified from its books. The second unethical measure, which could be identified in the scenario, is between Jimmy and senior official. The senior official is actually ok with the shady accounting method used by the company and does not allow Jimmy to use dissenting statement in the audit report. Beasley (2015) mentioned that companies with the use of monetary offers are able to influence auditors for accommodating unethical measures in their audit report. The questionable method used by EI for recognising revenues has been authorised by senior auditor, which is unethical in part of the Fitzgerald Milhouse Chartered Accountants. The ignorance of report provided by ASIC and commencing with the overall audit report is an unethical approach conducted on part of FM charted accounting (Bobek, Hageman Radtke, 2015). Identifying the major Rules, Values, and Principles: There are relevant role, value, and principles, which could be identified from the situation. In addition, relevant principles, value, and rules mainly help the auditor to prepare the overall audit report of the company. However, the overall use of values and adequate rules could effectively help the auditor in making relevant assumption in its audit report. There are relevant principles, value, and rules, which auditors could use while preparing audit report of companies. Confidentiality: The auditor mainly needs to handle the confidentially of the accounts, which are prepared for the companies. However, there are certain exemptions, which are provided to the auditor for disclosing unethical accounting principles of the company (Haron, Ismail, Ibrahim Aw, 2014). The auditing values, rules and principles mainly states that auditors cannot disclose information of the company to any external party. However, in case of EI the auditor is not questioning the use of shady accounting system after getting the report of ASIC. In this particular scenario, Jimmy needs to ignore the confidentially principle and rule for acting based on values. Quality: The quality principle mainly states that auditors need to provide higher quality audit report with all the complied rules. In addition, the auditor is mainly complied to provide an ethical and quality audit report with shareholder and relevant authorities. However, the auditing firm and senior partner is not complying with the rules and regulations, as they have allowed EI to use the faulty accounting system (Hess, Haney MacPhail, 2017). Integrity: This principle mainly depicts that auditors need to account for honesty in their professional and business relationship. The overall honesty is not been conducted by Fitzgerald Milhouse Chartered Accountants and senior audit partner as they have allowed EI to use shady accounting method. Professional Competence: The professional competence of auditing partner and EI is relatively low as it does not follow the rules and regulations ethically. According to the professional competence, the company and its auditing partner must use viable accounting method in evaluating its financial report and revenues. This could allow the company to project its actual financial stability, while discarding any unethical measures. Kung Li (2013) argued that if companies are not able to generate the required probability hen unethical measures are used by management Specifying the Alternatives: There are two specific alternatives, which could be derived from the particular situation. Firstly, Jimmy could prepare the audit report and include the dissenting statement. Secondly, Jimmy could comply with the request, prepare the audit working paper without the dissenting statement in the audit working papers, and accept acknowledging letter from its auditing partner (Pickerd, Summers Wood, 2014). Comparing Alternatives and Values: The evaluation of alternative mainly depicts Jimmy to take adequate actions regarding the overall audit procedures conducted by the auditing firm and EI. The first option is the best alternative, which Jimmy should choose. Being an employee of Fitzgerald Milhouse Chartered Accountants, Jimmy should prepare the audit report with the dissenting statement, which could help in depicting the shady accounting system used by EI. Dissecting the consequence: There are two consequences, as Jimmy is provided by two options. Each option has a different consequence, whereas the adoption of first option could mainly hinder relations with the auditing partner or even make Fitzgerald Millhouse Chartered Accountants lose its largest client EI. However, it is only ethical, as ASIC has mainly pin pointed the shady accounting measures used by the company (Tian Peterson, 2016). The second alternative could mainly raise concerns for Jimmy, as the acknowledging letter will have no value when legal authorities gain knowledge on the unethical auditing report (Zadek, Evans Pruzan, 2013). Making Adequate Decision: Jimmy to ensure working with Fitzgerald Millhouse Chartered Accountants with adequate ethical measures must include dissenting statement in the audit working papers in EI annual audit report. This decision is mainly ethical and adequate according to the rule and regulations of American Accounting Association. Reference: Beasley, M. S. (2015).Auditing cases: An interactive learning approach. Prentice Hall. Bobek, D. D., Hageman, A. M., Radtke, R. R. (2015). The effects of professional role, decision context, and gender on the ethical decision making of public accounting professionals.Behavioral Research in Accounting,27(1), 55-78. Haron, H., Ismail, I., Ibrahim, D. N., Aw, L. N. (2014). Factors influencing ethical judgement of auditors in Malaysia.Malaysian Accounting Review,13(2), 47-86. Hess, D. J., Haney, M. H., MacPhail, C. S. (2017). What You DO Know CAN Hurt You: An Instructional Case Requiring Application of Professional Standards to an Ethical Dilemma Facing an Auditor and Tax Preparer.Current Issues in Auditing. Kung, F. H., Li Huang, C. (2013). Auditors' moral philosophies and ethical beliefs.Management Decision,51(3), 479-500. Pickerd, J. S., Summers, S. L., Wood, D. A. (2014). An examination of how entry-level staff auditors respond to tone at the top vis--vis tone at the bottom.Behavioral Research in Accounting,27(1), 79-98. Tian, Q., Peterson, D. K. (2016). The effects of ethical pressure and power distance orientation on unethical pro?organizational behavior: the case of earnings management.Business Ethics: A European Review. Zadek, S., Evans, R., Pruzan, P. (2013).Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge.