Celebrating Easter in Japanese

Easter is not well known to the Japanese, especially when compared to other Western celebrations, such as Christmas, Valentines Day or Halloween. The Japanese word for Easter is fukkatsusai (Ã¥ ¾ ©Ã¦ ´ »Ã§ ¥ ­), though, iisutaa (ã‚ ¤Ã£Æ' ¼Ã£â€š ¹Ã£â€š ¿Ã£Æ' ¼)—which is a phonetic representation of the English word Easter—is also commonly used. Fukkatsu means revival and sai means festival.   The word  omedetou (㠁Šã‚ Ã£  §Ã£  ¨Ã£ â€ ) is used for celebrations in Japanese. For example, Happy Birthday is Tanjoubi Omedetou and Happy New Year is Akemashite Omedetou.  However, there is no equivalent for Happy Easter in Japanese. Vocabulary related Easter: Bunny: 㠁†ã â€¢Ã£ Å½ (usagi)Chick: 㠁 ²Ã£â€šË†Ã£ â€œ (hiyoko)Chocolate: ãÆ' Ã£Æ' §Ã£â€š ³Ã£Æ' ¬Ã£Æ' ¼Ã£Æ'ˆ (chokoreeto)Egg: Ã¥  µ (tamago)Jesus: ã‚ ¤Ã£â€š ¨Ã£â€š ¹ (iesu)Christ: ã‚ ­Ã£Æ' ªÃ£â€š ¹Ã£Æ'ˆ (kirisuto)

Learning and Assessment in Practice - 3754 Words

Learning and Assessment in Practice The purpose of this assignment is to critically analyse and reflect upon the effectiveness of an innovation, developed for learning and assessment in practice. The 3 learning outcomes which I have focused on, as outlined in the module descriptor are (ii) critically reflect on the opportunities and limitations of practice as a dynamic learning environment in relation to the facilitation and evaluation of learning in practice, (iii) demonstrate the enabling of learners to integrate theory and practice, and (iv) critically evaluate a range of learning theories and teaching strategies to facilitate the integration of theory and practice. I will utilise Gibbs (1988) model of reflection, (as cited in Quinn†¦show more content†¦Prior to attending my mentorship course I had had a great deal of contact with students, involving both one-to-one teaching, supervising and supporting. However, on no occasion had I undertaken this as a formal process, nor as a co-mentor. I had also had no direct experience of learning outcomes and as a result felt some trepidation prior to the student arriving. I understood from the literature the importance of ensuring that the student was relaxed and made to feel welcome with the team, and that I needed to have a pre-existing knowledge of the learning outcomes that were to be achieved during the placement. In order to plan and facilitate the students learning it is important to have knowledge of their programme and the required learning outcomes in order to ensure effective learning (Quinn amp; Hughes, 2007). Additionally, mentors must have an understanding of a student’s preferred method of learning. Before working with a student my main consideration would be to use a teaching method that is suitable to them and their contribution to the learning experience, whilst at the same time addressing their specific needs. The quality of learning that takes place within a placement will be dictated by the teaching and learning support mechanisms available to the student (Welsh amp; Swann, 2002). The more comfortable and safe a student feels within the environment, the more likely it is that effective learning will take place and the student will becomeShow MoreRelatedFacilitating Learning and Assessment in Practice3273 Words   |  14 Pagesteaching of proper grammar with creative writing is crucial in elementary education in order to get students excited about using the components of language. When a student understands the purpose of adjectives, adverbs, phrases and clauses, and practices writing and reading them, a student will feel comfortable in using them in everyday communication. It is that level of comfort which nurtures interest over fear in tackling the reading, writing or discussion of literary works. It is never too earlyRead Morepp127 Facilitating Learning and Assessment in Practice5967 Words   |  24 PagesNURSING PRACTICE DEVELOPMENT PP 0127 ASSIGNMENT Facilitating Learning and Assessment in Practice I/C NO: 870402-08-6054 N U Student ID: 1404 1918 Cohort: 37 Word count: 2995 Introduction Mentorship is an integral role played by an experienced nurse to guide and train, less experienced nurse in their clinical area (Ali Panther, 2008). Mentors’ are required to facilitate learning in order to help nurses in developing essential skills and assess their proficiency in clinical practice (NMCRead More2000 Word Critical Reflection on Strategies the Learner Has Used to Facilitate Learning - Preparing Facilitators of Practice Learning and Assessment3005 Words   |  13 Pages| Preparing Facilitators of Practice Learning and Assessment Word count: 2179 | The purpose of this assignment is to critically reflect on strategies used to mentor a second year mental health student in a community mental health team. 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Formative assessment seems to stand in contradiction to traditional modes of summative assessment in schools. Michael Scriven first introduced the term ‘formative evaluation’ in 1967, but Benjamin Bloom elaborated upon its distinction from summative assessment: ‘Quite in contrast is the use of formative evaluation to provide feedback and correctives at each stage in the teaching-learning process. By formative evaluation we mean evaluation by brief tests used byRead MoreEssay on Understanding the Principles of Assessment1706 Words   |  7 PagesPrinciples and Practices of Assessment 1.1 Function of assessment in learning and development Assessment enables the assessor to measure and record learner achievement. It also enables one to identify individual learner needs through formative assessments as you are working with the learner throughout, identifying what the next step should be. Formative assessments are a continuous process used to provide feedback to the learner. 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It provides educators with an understanding of student learning and development, to determine whether or not learning outcomes and educational goals are successfully being met. Educators must therefore take an active role in making decisions about the purpose of assessment and the content to be assessed to ensure â€Å"assessment is ‘built-in’ to the curriculumRead MoreEducational Psychology and Assessment1205 Words   |  5 PagesCertificate in Teaching in the Lifelong Learning Sector - (Intensive) |Unit Title |CTLLS UNIT 3 - Principles Practice of Assessment | |Theory Assessment Number | | |Candidate Name |KEN PHILLIPS |Candidate Number | | |Date Issued | Read MoreTeaching Students With Quality Assessments1052 Words   |  5 PagesCurriculum mapping, planning, and assessment building have been topics at the forefront of many conversations in the field of education. As teachers have become smarter about their field, they have made instructional and assessment changes that benefit students learning needs. The assessment practices we use in the classroom should be used to promote student learning (McTighe O’Connor, 2005). As educators it is important that the goals we have are used to support the learning in all students. Providing

Employment and Job Satisfaction Free Essays

Activity One Reasons why the organisation needs to collect HR data 1) To record contractual arrangements and agreements. Through retaining a copy of the employees contract along with any amendments ensures that there is no confusion in regards to an employee status. 2) To ensure compliance with legal requirements and provide a statutory excuse if required. We will write a custom essay sample on Employment and Job Satisfaction or any similar topic only for you Order Now An example of when this could be required is if an employee working for your company is found to be working in the UK illegally. If you are able to demonstrate that you carried out the necessary initial and annual checks you can avoid a ? 0,000 fine. Types of data that is collected within an organisation and how each supports HR practices 1) Customer Feedback – The collection of customer feedback allows the employer to identify any learning and development needs that may be required. It can also be used as a tool for performance management. 2) Demographics – The collection of information in regards to age allows for succession planning should you be dealing with an aging workforce. The collection of information in regards to gender can be important when considering equal opportunities. ) Recruitment – The collection and analysis of recruitment information helps assess legal compliance in particular monitoring of equality and diversity information. It also provid es statistics on success rates of each stage of the process along with how successful different methods of recruitment have proved. A description of at least two methods of storing records and the benefits of each 1) Manual System – This is the keeping of hard copies of HR records in staff files. Manual filing is low cost and easily accessible. A manual system cannot be affected by loss of power and cannot be maliciously hacked into from outside the company. 2) Hosted Computer Records – keeping records on a hosted cloud reduces physical storage space required along with allowing access to records remotely. It can reduce administration time (ie filing) and information may be easier to find. Two essential items of UK legislation relating to the recording, storage and accessibility of HR data The Data Protection Act 1998 states that data must be collected and processed fairly and lawfully and obtained for only the lawful purposes. The data must be adequate and relevant and not excessive along with being accurate and where necessary kept up to date. You must not keep information longer than necessary and it must be stored securely and in accordance with the rights of data subjects. Personal data shall not be transferred outside the European Economic Area unless the country or territory has adequate safeguards for data subjects. An example of where this may be applicable is the keeping of CVs on file. The Freedom of Information Act creates a public â€Å"right of access† to information held by public authorities. This applies to all public authorities including: * government departments and local assemblies * local authorities and councils * health trusts, hospitals and doctors’ surgeries * schools, colleges and universities * publicly funded museums * the police * other non-departmental public bodies An example of where this may be applicable in an HR setting would be the request of information regarding the successful candidate by an unsuccessful applicant following the recruitment of a new position. Activity Two Introduction On an annual basis our company carries out an Employee Survey. The survey is sent out to every single staff member from branch staff to directors and there is an average response rate of around 80%. This year’s employee survey was carried out in July with the results being collected and collated in August and September. The surveys are carried out anonymously and employees are asked to identify their level of seniority within the company along with length of service. I have decided to look at staff members length of service and job satisfaction in relation to their seniority within the company. I think that there are several factors which make this a valuable exercise. Through identifying length of service by seniority it may identify specific job roles where there is a trend of employees are leaving after a particular length of time. Through doing this it may allow further investigation as to the reasons behind this and allow the company to bring in measures to limit this, eg specific areas of training or changes in approach to particular roles. Through reducing turnover this can reduce recruitment costs and disruption in the workplace. Identifying job satisfaction can take this a step further by identifying people who are currently in positions who may need some extra attention to prevent them leaving. Analysis and Interpretation Firstly, I transposed the dataset into percentages as this allows standardisation and ease of comparison. I decided that it would be a good idea to give a general overview of the company by creating a pie cart to show how the company is made up (graph one). I then further broke this down to compare length of service by seniority (graph two). I decided to use a bar chart with the break down of figures below as I think it gives good visual represetation of the situation across the company. I then broke the data down further to identify job satisfaction by seniority – again in a bar chart as I am looking at a decrete set of data (graph 3). I attempted to link the three sets of data (length of service/satisfaction and seniority) but found that the resulting chart was very complicated and unclear so decided it was better to keep these as two separate entities. Finally, I indentified the reason why people were unsatisfied in the workpalce and displayed this in graph four. From the work carried out I believe that there is evidence that the people at â€Å"assistant† level within the company are in need of a bit of TLC. Whilst their pattern of length of service may be explained through people being promoted, they are also the lease satisified group in the company and cite â€Å"management† as the reason behind this. Graph One – Break Down of Company by Job Type Graph Two –Length of Service by Seniority Graph 3 – Job Satisfaction by Seniority Graph Four – Reason Stated for Unsatisfaction in the Workplace % How to cite Employment and Job Satisfaction, Papers

Auditing & Assurance

Question: Discuss about the Auditing Assurance. Answer: Introduction: Business Risk and Inherent Risk Assessment The business risk in the context of HIH has been related to the global, local as well as the environmental attributes and issues. The following parameters have been identified to determine the amount of risk that HIH is facing. The profitability and the structure - The business risk of HIH would have an adverse influence on the operational strategies as well as the business performance of the entity. The competitive risk in the business entity shall have an impact on the operational policies of the business entity. The risk assessment procedure in the business entity would influence on the operational strategies of the business entity. As such, this shall lead the business entity to reduce the chances of loss, and financial irregularities in the country. Arens et al. (2012) mentioned that the Australian prudential regulatory commission determines the insurance as well as the insurance commission in the country. As such, this shall help the business entity to prepare the financial statements in an authentic and transparent manner. Insolvency Risk The auditing assessment procedures shall have an impact, to determine the auditing risks in the business enterprise. The general agreements in the company would influence to determine the operational policies of the business entity. The profitability structure as well as the insurance risks in the business entity shall determine the operational policies of the business entity. Chandler and Edwards (2014) mentioned that there are certain risks in the daily operational policies of the business entity. As such, the inherent financial condition of the business entity has to be effective enough to meet the daily operational policies of the business entity and achieve the long term goals as well as the objectives of the business enterprise. Evetts (2014) mentioned that the insolvency risk should have to be determined to develop the operational strategies of the business entity. The conceptual risk shall be required to develop the necessary laws and the guidelines that shall help the busine ss entity to achieve the organizational objectives. The HIH is able to determine the risk relating to unqualified audit based on certain financial statements. Furnham and Gunter (2015) mentioned that the maintenance of the solvency margins is one of the pertinent issues that have a positive impact on the operational strategies of the business entity. About this, if the auditing procedures are not followed as per the required guidelines of the business entity it can lead to inaccurate budget forecasting for the organization. As such, the auditing procedures in the business entity shall be developed to prepare authentic financial statements for the business entity. Inherent Risk - In this regard, it can be said the inherent risk shall help the business entity to develop the operational procedures of the business enterprise. The inherent risk relates to discrepancies in the financial statements of the business entity. According to Hayes et al. (2014), these risks shall lead the business entity to financial risks for the business entity. Control risk - The control risks relates to material inaccuracies that has not been detected in the internal control system of the organization. In the case of HIH, the reconciliation of the general ledger as well the bank account has not been performed substantially to meet the needs of the organization. As such, the control risk is an essential market risk that shall have an impact on the financial condition of an entity and would lead to discrepancies. Thus, it is the primary objective of the auditing to physically verify each stock or inventory to prevent any discrepancies in the year-ended annual reports of the business enterprise. Detection risk The risk have to be deducted to identify the risks that can pose a threat to the business sustainability of the enterprise. In the audit, there are major risks that can affect the business sustainability of the enterprise. These include incorrect recording of the financial transactions as well as the financial irregularities in the business entity. Legal Liability It can be said that the auditors must be provided with the necessary data that shall have an influence on the operational policies of the entity. However, the legal liability of the organization is a core part of the operational risk relating to the business entity. Kumar and Sharma (2015) mentioned that HIH must emphasize on the liquidity position of the company, to determine the operational and the financial position of the business entity. Clients - Any understanding on the clients and the auditors shall have an influence on the auditing process of the organization Creditors - Emphasis must be placed on keeping the solvency level to a minimum to earn goodwill in the market . This would help the business entity to gather external financing from the market. The alterations made in the legislation of the organization shall hamper the impact of the HIH insurance in the organization. The factors that have an impact on the financial resource of the company are less than pricing ability of the legislations as well as improper investment policies. As such, this led to the depletion of the financial resources in the business entity. Improper Corporate Practices in the Context of HIH The conflicts between the proprietors, managers as well as the debtors of the organization shall have an impact on the operational strategies of the business entity. These issues shall have an impact on the business performance of the entity. As such, the issues in the risk management have been a major contributor towards the ineffective business strategies adopted by the entity. Non-Executive Director The non-executive director does not have exclusive powers and rights regarding the implementation of the operational strategies of the enterprise. As such, this would hamper the process of leadership in the organization. HIH has offered a sum of $1.7million for offering auditing services. In addition to this, a sum of $1.631 million was offered for offering non-auditing services to the business entity. Lenz and Sarens (2012) mentioned that the corporate governance of HIH can be held for negligible action. In addition to this, there has been power and lack of authority to the individual concerns of the management. This has been one of the primary attributes, which has led to the inconsistency and irregularities in the preparation of the financial statements of the organization. Ethics The audit report states the financial irregularities that have an impact on the different accounting statements that are prepared on the different financial statements of the organization. Messier Jr, (2016) mentioned that development of informal relationships between the management of the business entity with the external auditors of the company shall have an impact on the quality of the audit services as well as the fees charged for the audit services. It is the primary duty of the management of the business. Following were the issue due to which the management wanted to hire these members for its external audit team The auditors have been accustomed to the company The auditors had prior experience about different fiscal as well as monetary matters. c. The management of the company has assisted the business entity to develop an effective relationship with the external auditors of the company. As such, the auditors of the company shall have a proper relationship with the management of the company and there shall be mutual understanding with both the parties. Porter et al. (2014) mentioned that the auditors must have the adequate powers so that they can perform their services without any interference from the management of the organization. The auditors shall be fair and transparent in discharging their duties without any interference from the management of the company. It is the primary responsibility of the auditing companies to offer consultancy services regarding the payment of the tax. As such, the management of the company to provide auditing as well as non-auditing services to the clients. Another essential issue in offering auditing services is the conflict of services. The firm, which offers both auditing as well as consultancy services to the same firm, is the saving in operational costs for the business enterprise. Therefore, Chandler and Edwards (2014) mentioned that the regulatory measures in the business entity should enable business entities to prepare the year ended financial statements as per the required guidelines. The members in the organization did not offer full information to the external auditors of the organization. As such, the audit process was hampered with false as well as misleading information. The situation of Arthur Anderson detonated after the collapse of Enron. He also played a major part in obstructing justice for the organization. These factors violated the standard of the organization and had a considerable role in the financial irregularities of the organization. The following recommendations shall address the issues relating to audit governance as well as the financial reports in the organization. The report contains the amendments under CLERP 9 and are stated as follows; Appoint a lead engagement partner as well as lead the rotation of partners for the next five year The waiting period for the partners has to be increased for the next five years. These would also evaluate the existing audit partners that facilitate auditing. References Arens, A.A., Elder, R.J. and Beasley, M.S., 2012. Auditing and assurance services: an integrated approach. Prentice Hall Chandler, R.A. and Edwards, J.R., 2014. Recurring Issues in Auditing (RLE Accounting): Professional Debate 1875-1900. Routledge. Evetts, J., 2014. The concept of professionalism: Professional work, professional practice and learning. In International Handbook of Research in Professional and Practice-based Learning (pp. 29-56). Springer Netherlands. Furnham, A. and Gunter, B., 2015. Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Hayes, R., Wallage, P. and Gortemaker, H., 2014. Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Kumar, R. and Sharma, V., 2015. Auditing: Principles and Practice. PHI Learning Pvt. Ltd.. Lenz, R. and Sarens, G., 2012. Reflections on the internal auditing profession: what might have gone wrong?. Managerial Auditing Journal, 27(6), pp.532-549. Messier Jr, W., 2016. Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Porter, B., Simon, J. and Hatherly, D., 2014. Principles of external auditing. John Wiley Sons.