State Auditing Free Essays

STATE AUDITING IN THE PHILIPPINES Reported by: MYRLA P. SEDENIO RUTH C. TACUJAN A. We will write a custom essay sample on State Auditing or any similar topic only for you Order Now OBJECTIVES I. To Discuss the State Audit System 2. To Identify Issues and Limitations of Government Auditing 3. To Discuss the Measurement of Government Performance B. INTRODUCTION The Philippine Constitution emphasizes the importance of accountability in the government. Article XI simply and bluntly begins: â€Å"Public office is a public trust,† before it adds that officials and employees should serve the people with â€Å"responsibility, integrity, loyalty and efficiency.    In the government budget cycle, accountability is laid down by the need for government agencies and departments submit to submit quarterly and monthly income statements; statements of allotment, obligations and balances along with other financial reports and documents for audit – a formal process whereby the authenticity, accuracy and reliability of financial accounts or transactions are checked and approved. There are several kinds of audit: One is Financial Auditing wherein financial transactions and accounts are checked to ensure the submitting government agency has complied with the rules and regulations, specifically the pre-agreed and government accounting system. Another type is Performance Auditing whereby one is looking at the systems of the agency to assess it has delivered on its institutional purpose and mandate by linking the budgets with results or results-based budgets. An internal audit, as the name suggests, an internal check on agency systems and processes. External Auditing involves an outside audit body being brought in to look at the agency. Pre-auditing refers to auditing by agencies before approval of transactions while post-auditing is auditing by an independent body after. The Philippine government has agencies mandated to ensure accountability and transparency on its overall operations. These agencies are: The Office of the Ombudsman, Sandiganbayan, Presidential Anti-Graft Commission, the Civil Service Commission and primarily, for the purpose of this paper, the Commission on Audit. C. STATE AUDIT SYSTEM Auditing is the examination of information by a third party other than the preparer or user with the intention of establishing its realibility, and the reporting of the results of this examination with the expectation of increasing the usefulness of the information to the user. Commission on Audit The Commission on Audit (COA) is the constitutional commission mandated to be the supreme audit institution of the government. It has jurisdiction over national government agencies, local government units, government-owned and controlled corporations and non-government organizations receiving benefits and subsidies from the government. The Constitution identified the following functions for the Commission:   1. Examine, audit and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property owned or held in trust by, or pertaining to, the government; 2. Promulgate accounting and auditing rules and regulations including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant or unconscionable expenditures, or uses of government funds and properties; 3. Submit annual reports to the President and the Congress on the financial condition and operation of the government; 4. Recommend measures to improve the efficiency and effectiveness of government operations; 5. Keep the general accounts of government and preserve the vouchers and supporting papers pertaining thereto; 6. Decide any case brought before it within 60 days; 7. Perform such other duties and functions as may be provided by law. COA, as the other constitutional commissions are mandated, is headed by a Chairman and two Commissioners appointed by the President and the Commission on Appointments of Congress. It also enjoys fiscal autonomy which means its appropriations must be released regularly and automatically. The Commission also deploys resident auditors in all national government agencies, local government units and government-owned and controlled corporations pursuant to its mandate to review each agency’s financial operations in a risk-based audit approach. The Commission on Audit (COA) has developed and introduced a risk-based audit approach (RBAA) that emphasizes the need for the auditors to focus on high-risk areas that are potential breeding grounds for graft and corruption. Auditing plays an important role in public finance, the Auditing Code of the Philippines was promulgated in 1979 (P. D. 1445). As it proceeds mainly from the basic law, the Code amplifies, elaborates, specifies, and implements Under the declaration of policy in the Auditing Code, it is stated that all resources of the government shall be managed, spent and utilized in accordance with law and regulations and safeguard against loss or wastage through illegal or improper disposition, with a view to ensuring efficiency, economy and effectiveness in the operations of government. COA reports In order to perform its audit functions, COA produces different kinds of reports. A study by the Philippine National Budget Monitoring Project identified and explained each of these: 1. Regular Annual Audit Report of each NGA, LGU and GOCC 2. Consolidated Annual Financial Report for NGAs, LGUs and GOCCs 3. Special Audit Reports 4. Circulars and other Issuances The Annual Audit Reports contain the results of the audit conducted on the financial statements submitted by agencies, local government units and government-owned and controlled corporations to COA auditors. The results are shown in the form of audit opinions indicating how the agencies faired with their financial statements at the end of each fiscal year. The types of audit opinions are: Unqualified (U), Qualified (Q), Adverse (A) and Disclaimer (D). An Unqualified Opinion refers to the â€Å"clean opinion† or the agency reflected the results of the financial statements fairly, which means its operations and the financial condition in a period of time based on existing government accounting standards, and in compliance with government laws, rules and regulations. A Qualified Opinion means that an agency reflected fairly except for some specific transactions and/or accounts that have been found to be problematic, either improper, questionable or needs further explanations. Adverse opinion means that the financial statements did not fairly present its results of operations and financial condition of the agency, and are not in compliance with prescribed laws and applicable guidelines. Lastly, the Disclaimer opinion means that â€Å"there is no sufficient basis to form any opinion† for an agency does not keep or submit its records of financial accounts and transactions. An audit report has the following parts: Audit Certificate, which shows the audit opinion, the Financial Statements, Major Findings and Observations which explains if there are defects in the compliance of accounting and auditing rules and policies, and Recommendations to the entities. In turn, COA checks if these measures were conformed by the entity on the next year’s annual audit report. The Consolidated Annual Financial Reports on the other hand show the financial performance of the public sector in general. Each level has a volume of the consolidated financial report, one each for NGAs, LGUs and GOCCs. These are based on the audit reports of each entity. These reports contain the financial condition and highlights of agencies, local government units and government corporations. These reports also reflect the financial resources of the government, even the off-budget accounts or funds that are not subject to annual appropriations. Interestingly, these reports are the only source where one can be informed about funds that are not sourced out from appropriations. Special Audit Reports are purposely for investigation, in response to a request by interested parties or by a directive from Congress. The Commission has already undergone special audit reports on the country’s outstanding debt and special purpose funds such as the Agriculture and Fisheries Modernization Act and procurement of the Department of Public Works and Highways. GAFMIS The Government Accountancy and Financial Management Information System (GAFMIS) is a financial database which keeps the general accounts of the government. It is spearheaded by the COA so as to implement its mandated function. Thru this, the appropriations are verified and allotment releases to agencies are ensured not to exceed the appropriations. From the Department of Budget Management (DBM), copies of Agency Budget Matrices (ABM) and Special Allotment release Orders (SARO) are submitted to GAFMIS and these make up the Registry of Appropriations and Allotments. The GAFMIS is also essential because it assists government agencies with the Electronic New Government Accounting System (e-NGAS). It is a computerized program of the New Government Accounting System wherein budget transactions, allotments and obligations are recorded and monitored electronically. It also helps in streamlining the New Government Accounting System which provides the new accounting policies in the government. Some of the basic features of the new system are the Accrual accounting and One-fund concept. Accrual accounting recognizes the income when earned and expenses when incurred as oppose to recognizing income when cash is earned and expenses when paid. Internal control and the internal control system Internal control is defined as a process effected by an organization’s structure, work and authority flows, people and management information systems which are designed to help it accomplish its goals. It is a means by which an organization’s resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization’s resources. Internal audit is an integral part of internal control. It maintains efficiency and effectiveness in operations. It looks at the reliability of financial transactions in reports by making sure that they are in accordance with rules and regulations. Several provisions in the Philippines have signified the internal control in the government such as Section 123 of the amended Presidential Decree 1445, the Administrative Code 1987 and Government Accounting and Auditing Manual guided by worldwide standards thru the International Organization for Standardization (ISO) and International Organization for Supreme Audit Institutions (INTOSAI). The INTOSAI also formulated standards for the internal control systems in the public sector. It has emphasized that internal control systems shall be in line with the characteristics, values and context of the public organizations. In line with these provisions, the Government has formulated the National Government Internal Control System (NGICS) through the efforts of the DBM and resource and reference panels from various government agencies. It serves as a guide to government agencies in putting up internal control systems. It aims to strengthen accountability, safeguard assets, promote efficiency, economy and effectiveness in the operations and adhere with the policies of the organization. D. Issues and Problems of Government Auditing In her public budgeting and accounting class, the late professor Emilia Boncodin stressed some issues on COAs mandate and the accounting and auditing system of the government as follows: 1. The audit system looks only on the agencies compliance with the accounting standards and laws in the financial reports instead of finding if the agencies have properly allocated their appropriate budgets. 2. Reporting of the GOCC’s entire budget What is reported in the government budget documents regarding the GOCCs are the budgetary support to government corporations or subsidies only. Yet, COA audits the corporate operating expenses on the entire budget of government corporations. 3. Lax in penalizing because COA is limited to recommendatory functions only Adverse/disclaimer audit opinions and recommendations by COA to government agencies do not have the corresponding penalties or sanctions if they are not acted upon and followed. An example is DPWH’s audit report where it has been given an adverse opinion for the past 18 years. 4. Pre-Audit vs. Post audit Each type of audit has its own problems. Post–audit is disadvantageous because it involves final evaluation of financial transaction – that is after the funds have already been disbursed. Pre-audit however, ironically defeats the overall essential purpose of auditing because financial transactions are assessed beforehand. In the past, COA had been operating on post audit basis since 1995-2009 when COA circular 2009-002 reinstituted the selective pre-auditing due to rising incidents and anomalous disbursements. However, Circular 2009-003 in June 16 2009 suspended some of the provisions in the earlier circular to ensure uniformity and consistency in its implementation. On COA reports The Philippine National Budget Monitoring Project has identified the following limitations that affect the importance of COA reports in ensuring accountability: 1. Timeliness COA’s deadline on the submission of reports is not parallel to the schedule of budget preparation. Audit and financial reports must be submitted by end of September while budget preparation time ends in July when the Congress’ session opens. The timings would thus work best if reversed since the reports should serve as aids in reviewing the agencies’ budgets in time for budget legislation. Given the reality, the value of COA’s reports being used as tools to determine the status of government entities in terms of financial performance and compliance with rules are nullified. 2. Completeness Audit reports of agencies are not completed on time due to inability of personnel and time constraints. In effect, this puts problems in reviewing the budget and in making the annual financial reports. 3. Availability Although COA’s website is useful in terms of the reports posted, many reports from agencies including those from LGUs and GOCCs are currently missing. 4. Contestability of findings There are issues on COA’s findings on its reports. First is that the some of the past findings have not been resolved yet or the so-called â€Å"hereditary balance sheets. † An example is the disallowances that must be deducted by agencies to employees. However, these have not been resolved even if some personnel have already left the service or died. Secondly, there is the inconsistency of audit rules by resident auditors. In some agencies, the rules of past auditors and new auditors differ like deductions that were not present in the past have already been installed at the time the new auditor comes to office. The third issue is the unreasonable application of rules and regulations in auditing. Some expenses are disallowed even if it yields good results. The last issue is the inability of auditors to understand the situation of agencies’ operations. The operations have complexities that emergencies become inevitable and it is hard for them to look at the reasons for the issues in operations. 5. Feasibility of recommendations The COA’s recommendations on reports are not always being followed by agencies and these are already beyond the control of the institution. 6. Conflict of interest COA auditors are still considered as â€Å"mere mortals† that may experience biases, influences and errors in judgment. There are often claims that some auditors are complicit in bribery and graft. On internal control and the internal control system The NGICS has identified the following limitations of internal control: Human error, i. e. , errors in judgment such as internal auditor’s biases/conflict of interest, negligence, misunderstanding, fatigue, distraction, collusion, abuse, etc. 1. Shifts in government policies or programs 2. Resource constraints 3. Organizational changes; and 4. Management attitude E. Measurement of Government Performance Under COA Resolution No. 2002-005 dated May 17, 2002, the Special Audit Office was renamed Management Services to expand its services to include: a. Conduct of Value-For-Money audits and related operations review activities. b. Provide management consultancy services to other government agencies in such areas as: * Organization * Strategy Formulation * Financial Feasibility * Strategic Planning * Other related areas c. Coordinate with all offices of the Commission for the purpose of establishing feedback mechanisms on implemented innovations. d. Formulate recommendations to the Chairman on the adoption of the most appropriate systems for the enhancement of operations. e. Perform such other functions as may be assigned. Recently, the Office is assigned to conduct Rate and Levy audits. The functions: Conduct of Value-For-Money (VFM) Audit This audit is concerned with the review of management efficiency with the end in view of eliminating waste and promoting efficient use of public funds and resources and the ascertainment of the agency’s effectiveness by determining whether desired results have been achieved and programs have accomplished their purposes and objectives. Approaches in the conduct of VFM audits Agency-based approach An audit of a particular program, project or activity of a selected agency. Government-wide and Sectoral Performance Audits Government-wide and Sectoral Performance Audits are new approaches adopted by the Commission under COA Resolution No. 98-005 dated March 3, 1998. While these types of audits were introduced in 1998, it was only in 2002 that these approaches were operationalized under the COA-UNDP AusAID Project entitled â€Å"Enhancing the Public Accountability Programme of the Philippine Commission on Audit†. Government-wide audit is the simultaneous examination of a management function or activity in a number of government agencies which is expected to provide: * basic data for comparing practices and operations between and among government agencies in the same sector or with the whole government; * collated data of practices in various government agencies that could show the magnitude or insignificance of deficiencies in the system; * audit criteria which are supported by best practices; * awareness on the part of auditors and the auditees of how their agency compares with other government agencies in terms of objectives, functions, operations, internal and administrative controls, and output; and * opportunities to the audited agency for benchmarking with other government agencies. On the other hand, the Sectoral Audit refers to an audit of programs or activities that are delivered by more than one government agency and is expected to provide: * an overall picture of how various segments of a program are implemented and possibly lead to the identification of areas where improvements can be introduced; * audit criteria or benchmark for future audits of government programs by various government agencies; * basis for auditors to realize that program difficulties may not lie with a single agency but possibly with the way the agencies involved in the program work together; * an arena for airing program difficulties by audited agencies; and * opportunity for making changes in the program, if necessary. How to cite State Auditing, Essay examples

Euclid Essay Example For Students

Euclid Essay Euclid of Alexandria is thought to have lived from about 325 BC until 265 BC in Alexandria, Egypt. There is very little known about his life. It was thought he was born in Megara, which was proven to be incorrect. There is in fact a Euclid of Megara, but he was a philosopher who lived 100 years before Euclid of Alexandria. Also people say that Euclid of Alexandria is the son of Naucrates, but there is no proof of this assumption. Euclid was a very common name at that time, so it was hard to distinguish one Euclid from another. That is the big reason why there is little known about Euclid of Alexandria. Euclid of Alexandria, whose chief work, Elements, is a comprehensive treatise on mathematics in thirteen volumes on such subjects as plane geometry, proportion in general, the properties of numbers, incommensurable magnitudes, and solid geometry. He was probably educated at Athens by pupils of Plato. He taught geometry in Alexandria and founded a school of mathematics there. The Data, a collection of geometrical theorems; the Phenomena, a description of the heavens; the Optics: the Division of the Scale, a mathematical discussion of music; and several other books have been attributed to him. Historians disagree as to the originality of some of his other contributions. Probably, the geometrical sections of the Elements were primarily a rearrangement of the works of previous mathematicians such as those of Eudoxus, but Euclid himself is thought to have made several original discoveries in the theory of numbers. Euclid laid down some of the conventions central to modern mathematical proofs. His book The Elements, written about 300 BC, contains many proofs in the field of geometry and algebra. This book illustrates the Greek practice of writing mathematical proofs by first clearly identifying the initial assumptions, and then reasoning from them in a logical way in order to obtain a desired conclusion. As part of such an argument, Euclid used results that had been shown to be true, called theorems, or statements that were explicitly acknowledged to be self-evident, called axioms; this practice continues today. One of Euclids finds is explained in the ninth book of the Elements. It contains proof of the preposition that the number of primes is infinite; that is, no largest number exists. He claims the proof is ?remarkably simple?. Let p be a prime and q=1 x 2 x 3 x? x p+1; That is, one more than the product of all the integers from 1 through p. The integer q is larger than p and is not divisib le by any integer from 2 through p, inclusive. Any one of its positive divisors, other than 1, and any one of its prime divisors, therefore, must be larger than p. It follows that there must be a prime larger than p. Although little is known about Euclid himself, his work is known by many. Even though The Elements is his best known work, he has written a number of works. Each one of his works has provided us with a tremendous amount of valuable information. Todays modified version of his first few works form the basis of high school instruction in plane geometry.

Related Literature of Pos free essay sample

*Review of Related *Literature Foreign Over the years, more enhancements were made to the cash registers until the early 1970s, when the first computer-driven cash registers were introduced. The first computer-driven cash registers were basically a mainframe computer packaged as a store controller that could control certain registers. These point of sale systems were the first to commercially utilize client-server technology, peer-to-peer communications, Local Area Network (LAN) backups, and remote initialization. In the late 1980s, retail software based on PC technology began to make its way into mainstream retail businesses. Today, retail point of sale systems are light years ahead of where they began. Todays POS systems are faster, more secure, and more reliable than their predecessors, and allow retailers to operate every facet of their business with a single, integrated point of sale system. (*http://www. retailsystems. com/history-of-retail-pos-systems. cfm*, July 28, 2009) A peer-to-peer network allows two or more PCs to pool their resources together. We will write a custom essay sample on Related Literature of Pos or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Individual resources like disk drives, CD-ROM drives, and even printers are transformed into shared, collective resources that are accessible from every PC. Unlike client-server networks, where network information is stored on a centralized file server PC and made available to tens, hundreds, or thousands client PCs, the information stored across peer-to-peer networks is uniquely decentralized. Because peer-to-peer PCs have their own hard disk drives that are accessible by all computers, each PC acts as both a client (information requestor) and a server (information provider). In the diagram below, three peer-to-peer workstations are shown. Although not capable of handling the same amount of information flow that a client-server network might, all three computers can communicate directly with each other and share one anothers resources. A peer-to-peer network can be built with both 10BaseT cabling and a hub or with a thin coax backbone. 10BaseT is best for small workgroups of 16 or fewer users that do not span long distances, or for workgroups that have one or more portable computers that may be disconnected from the network from time to time. In a client-server environment like Windows NT or Novell NetWare, files are stored on a centralized, high speed file server PC that is made available to client PCs. Network access speeds are usually faster than those found on peer-to-peer networks, which is reasonable given the vast numbers of clients that this architecture can support. Nearly all network services like printing and electronic mail are routed through the file server, which allows networking tasks to be tracked. Inefficient network segments can be reworked to make them faster, and users activities can be closely monitored. Public data and applications are stored on the file server, where they are run from client PCs locations, which makes upgrading software a simple tasknetwork administrators can simply upgrade the applications stored on the file server, rather than having to physically upgrade each client PC. In the client-server diagram above, the client PCs are shown to be separate and subordinate to the file server. The clients primary applications and files are stored in a common location.

The Top 4 SAT Reading Strategies You Must Use

The Top 4 SAT Reading Strategies You Must Use SAT / ACT Prep Online Guides and Tips If the Reading section of the SATis challenging for you, you may be wondering what you can do to make sure you’re extra prepared. In this article, I’ve put together our top strategies for gaining confidence and improving your scores. SAT Reading Strategy #1: Practice Eliminating Wrong Answers The fundamental strategy of SAT Reading is that there is only one totally correct answer for each question, and you will be able to eliminate all three of the others based on evidence in the passage.This is easier said than done, which is why it’s important to work on eliminating answers in practice questions before taking the SAT for real. Remember that it’s all in the details!Even with questions that don't ask about literal facts from the passage, you will still be able to find direct evidence for your answer.If an answer choice includes something that doesn’t match up with the information presented in the passage, get rid of it. Sometimes you'll have to look outside the specific lines referenced in the question for additional context. It's also helpful to answer questions in your own words first if they seem a bit confusing. That way you'll already have a rough idea of what the answer should be and are less likely to be tricked into choosing an answer that is slightly off. Many students get tripped up by answer choices that are plausible interpretations of information in the text but aren’t supported by direct evidence.Don’t let that be you! SAT ReadingStrategy #2: Find a Good Passage Reading Method Before you take the SAT, it’s important to know how you plan to attack passages so you don’t panic or run out of time on the real test.There are a few different ways you can read passages. You should test out each of them on a timed practice test to see which one feels best for you. Method #1: Skim the Passage First This is a method that works well for many people because it allows you to get a strong grasp on the main ideas of the passage before reading the questions (while also not wasting too much time). The best way to skim a long passage is to read the intro and conclusion paragraphs and then read the first and last sentences of every body paragraph.This way you’ll understand the main points the author is trying to make and be able to answer big picture questions about the passage.If you need to go back and read certain parts again to sort out details, you can do that on a question-by-question basis. Method #2: Skip Right to the Questions This might sound like a scary thing to advocate, but it actually works pretty well because the SAT gives you line numbers for most Reading questions. You can answer all the questions about details in the passage and vocabulary in context first. Sometimes the information you need isn't contained in the lines given by the question, so don't be afraid to look outside of them for more context. Once you've answered a few detail questions, you’ll probably have a good sense of the author’s main argument and be able to answer big picture and inference questions as well.If not, you can always go back and use the skimming process in Method #1 to clear up any confusion. Method #3: Read the Passage Thoroughly This is the method that most people use instinctively because it’s what they’ve been taught to do in school.It may work fine for you, but be careful to experiment and verify that you’re not losing too much time by reading closely. Some people read quickly under pressure but don't actually absorb any information. Make sure you know that you're both a quick AND thorough reader before you decide to use this method. It's ok to use shortcuts on the SAT as long as you still arrive at the right answer! Bonus Strategy #2.5: Answer Questions in a Logical Order Based on Your Reading Method Once you find the method that words best for you, you should use it to inform the order in which you answer questions on the Reading section. If you use Method #1 and skim the passage or use Method #3 and read all the way through first, answer big picture questions first while the main ideas of the passage are still fresh in your mind. If you use Method #2 and skip straight to the questions, answer detail questions first. SAT Reading Strategy #3: Understand Your Mistakes If you don’t make the effort to understand your mistakes on practice tests, you’re not going to learn from them, and you won’t improve your scores!Try to avoid saying â€Å"oh, I just made a dumb mistake†. Really get specific about why you messed up so you can fix the problem next time. Here are all the different types of mistakes you might come across on the Reading section along with information on how to address the problems associated with each of them: Types of Mistakes Type 1: Time Pressure Did you run out of time before reaching a question or answer it wrong because you were rushing?Try to figure out why you’re so pressed for time. You may need to change your passage reading strategy or do more practice tests to get used to the format. Type 2: Misunderstanding the Question Make sure you know what the question is asking before you do ANYTHING else.If questions on the SAT often confuse you, try restating them in your own words before looking for an answer.Don’t fall for the SAT's use of tricky wording. Type 3: Content Weakness If you’re making mistakes in areas where you don’t know the material, you’ll need to do some serious additional studying.For the Reading section, content weakness is usuallyless of an issue.The best way to fix this is to readmore challenging materials in your daily life. This will help you practice the reading comprehension skills you're expected to exercise on the SAT. Type 4: Carelessness Did you miss an â€Å"EXCEPT† in the question? Did you rush and not read carefully enough?Remind yourself to read carefullyand special attention to words like â€Å"least† or â€Å"except†.Try different strategies to reduce the time pressure on yourself and prevent rushing. As you take practice tests, mark every question that you’re unsure about (even the ones that you end up getting right), and come back to it later so you can analyze why it confused you.This is incredibly productive because it forces you to confront exactly what’s happening to make you lose points. Whenyou get to the real test, you won’t run into any questions that trip you up because you’ll be prepared for everything that once stumped you. Careless mistakes are the most painful mistakes. Although, judging by the state of the cone, this person was confused and tried to eat the ice cream upside down. In that case it was content weakness. SAT Reading Strategy #4: Figure Out Which Questions Are Your Problem, and Practice Them This goes hand in hand with analyzing your mistakes.Even if you know what your mistakes are, you won't be able to correct them until you get into the SAT trenches and start doing practice questions that challenge you in the same ways. If time is your problem, this might be a matter of taking more timed practice tests to get used to the pressure.If you struggle with specific question types or content areas, it’s a matter of practicing those question types over and over again until you can practically do them with your eyes closed. This means that you shouldn’t just buy an SAT review book, read it cover to cover, and expect to improve. You need to be specific about your main areas of weakness.Every time you miss or are even slightly unsure about a question on a practice test, circle it so you can come back to it later and figure out which type of question it is. By keeping track of the question types you tend to miss the most, you can detect patterns in your mistakes. Review If you want to get your best score ever on SAT Reading, there are a few key strategies you should follow to make the most of your studying: Strategy #1: Practice eliminating wrong answers Strategy #2: Find a good passage reading method Strategy #3: Make sure you understand your mistakes Strategy #4: Figure out which questions are your problem and practice them With these strategies, you should be able to correct any issues you’re having on the reading section and end up with a great score! What's Next? Now that you know the top strategies for SAT Reading, you should also check out my article on the best SAT Reading tips for more quick ways to improve your scores. If you're aiming for a perfect score on Evidence-Based Reading and Writing , take a look at our article detailing how to get an 800. Trying to decide where to start in terms of SAT Reading practice? Read this article on the best way to practice for the Reading section. Want to improve your SAT score by 160 points? Check out our best-in-class online SAT prep program. We guarantee your money back if you don't improve your SAT score by 160 points or more. Our program is entirely online, and it customizes what you study to your strengths and weaknesses. If you liked this Reading lesson, you'll love our program.Along with more detailed lessons, you'll get thousands ofpractice problems organized by individual skills so you learn most effectively. We'll also give you a step-by-step program to follow so you'll never be confused about what to study next. Check out our 5-day free trial:

Examples of Interviewing Techniques

Examples of Interviewing Techniques In composition, an interview is a  conversation in which one person (the interviewer) elicits information from another person (the subject or interviewee). A transcript or account of such a conversation is also called an interview. The interview is both a research method and a popular form of nonfiction. EtymologyFrom the Latin, between see Methods and Observations Interviewing Tips The following interviewing tips have been adapted from Chapter 12, Writing about People: The Interview, of William Zinssers book On Writing Well (HarperCollins, 2006). Choose as your subject someone whose job [or experience] is so important or so interesting or so unusual that the average reader would want to read about that person. In other words, choose someone who touches some corner of the readers life.Before the interview, make a list of questions to ask your subject.Get people talking. Learn to ask questions that will elicit answers about what is most interesting or vivid in their lives.Take notes during the interview. If you have trouble keeping up with your subject, just say, Hold it a minute, please, and write until you catch up.Use a combination of direct quotations and summaries. If the speakers conversation is ragged, ... the writer has no choice but to clean up the English and provide the missing links... Whats wrong... is to fabricate quotes or to surmise what someone might have said. To get the facts right, remember that you can call [or revisit] the person you interviewed. Honor Moore When I first began talking to people, I tended to monopolize the conversation, to steer my subject to my own interpretation of Margaretts life. Listening to my tapes, I learned that I often interrupted people just before they were about to tell me something I never would have suspected, so now I tried to let the subject guide the interview and to encourage the interviewees anecdotes. I came to understand that I was interviewing people not to substantiate my own theories but to learn Margaretts story.–Twelve Years and Counting: Writing Biography. Writing Creative Nonfiction, 2001 Elizabeth Chiseri-Strater and Bonnie Stone-Sunstein When we interview, we are not extracting information like a dentist pulls a tooth, but we make meaning together like two dancers, one leading and one following. Interview questions range between closed and open. Closed questions are like those we fill out in popular magazines or application forms: How many years of schooling have you had? Do you rent your apartment? Do you own a car?... Some closed questions are essential for gathering background data,... [but] these questions often yield single phrase answers and can shut down further talk...Open questions, by contrast, help elicit your informants perspective and allow for more conversational exchange. Because there is no single answer to open-ended questions, you will need to listen, respond, and follow the informants lead...Here are some very general open questions- sometimes called experimental and descriptive- that try to get the informant to share experiences or to describe them from his or her own point of view: Tell me more about the time when...Describe the people who were most important to...Describe the first time you...Tell me about the person who taught you about...What stands out for you when you remember...Tell me the story behind that interesting item you have.Describe a typical day in your life. When thinking of questions to ask an informant, make your informant your teacher.–FieldWorking: Reading and Writing Research, 1997 John McPhee In the way that a documentary-film crew can, by its very presence, alter a scene it is filming, a tape recorder can affect the milieu of an interview. Some interviewees will shift their gaze and talk to the recorder rather than to you. Moreover, you may find yourself not listening to the answer to a question you have asked. Use a tape recorder, yes, but maybe not as a first choice- more like a relief pitcher.–Elicitation. The New Yorker, April 7, 2014

Eastern Philosopher Letter Personal Statement Example | Topics and Well Written Essays - 1000 words

Eastern Philosopher Letter - Personal Statement Example You see, Vishnu, you are different in a similar way as I was. You see beyond the immediate; you even surpassed me in some ways, such as your seeing the futility of the way of the ascetics. Your questions regarding them impressed me; I will not forget when you asked me how one can attain enlightenment when continually starving, dirty and begging. You inquired of the balance in your years with me (Moore-Bruder, 2005, p. 499). It is indeed the balance between desire and self-denial that is the key to the detachment that leads to the finer levels of consciousness. There must be an incredible awareness, an ability to see beyond this world our senses recognize and apprehend. The awareness directs the senses, not the other way around; this is where the teaching cannot be transferred from one person to another through words only. Words in and of themselves do not have any intrinsic meaning, yet the way they are delivered has an impact upon the mind that contemplates the words. Each mind is unique in its ability to transcend itself. By adhering to the Eightfold Path, one's mind unfolds and begins to align with nirvana (Moore-Bruder, p. 502). First one must become aware of desires and cravings of the senses, which are the primary receivers of the mind. It is only when the mind is stilled and the senses are fully awake, hence overcoming their cravings, that one can begin to comprehend nirvana. This is what is most difficult to communicate with people, and this is what makes you weary. As we grow and develop, our thoughts and cravings form a unifying force that is very powerful in the physical realm. It is this force that is the fuel of life for most people and they do not or cannot know any different. Once the path to enlightenment, true enlightenment, begins, there is no way back to the limited mind with its busy activities and desires and plots for gaining more and more material things. Power and glory become dust in the winds of time and one can begin to feel separated from humanity as you expressed in your letter. Know that this, too, is an illusion.

How are African -Americans Represented on the Screen and in the Media Essay

How are African -Americans Represented on the Screen and in the Media - Essay Example African Americans have achieved prominence in many fields in American, still the media for racial and psycho – political reasons; have historically failed to project a balanced perspective of the Black experience. Mainstream media has systematically under – represented African Americans in genre outside sports, music and comedy and over represented Blacks as criminal or indigents. It shows that Blacks are takers and burden for the society. The news media of America rarely publicize Black’s contribution to American serious business, making their image appear that of an irresponsible community. Television news tend to illustrate welfare and poverty by portraying urban Black rather than rural whites. As per (Entman 59)â€Å"In its reporting on poverty, television paints a Bosch- like – landscape of social disruption and danger in which the principal actors, mainly Black, are visually associated with poverty as threat†. In earlier movies, African Americ ans were depicted as slaves and servants. Politically Blacks are depicted as sources of disruption, as victims, or as complaining supplicants. American belief about Black is based on what they observe in movies, television, dramas, newspaper, radio and other medias. Sadly, media elites may have some incentive to represent Black in negative terms. They want to appeal white and to entertain them showing their privilege and white dominion in the society. In his book (Covington 98)writes that ,â€Å"Across a whole range of media, the Black people are held responsible for their won poverty and violence because their under value class cause their self – defeating behaviors†. Even the black women characters in many films get implicated in the violence of males, especially the black single mothers who raise their sons alone. Films depict black single mothers as incapable of raising children, thereby blaming them for the poverty and violence that pervades underclass communities . Movies represent black women as hedonistic and oversexed and routinely cast them as drug addicts and prostitutes. Clearly crime also has increasingly become a way to talk about race differences in Hollywood, political campaigns and news media. In his journal (Balkaran ) mentions that ,â€Å" As a result of the overwhelming media focus on crime, drug use, gang violence, and other forms of anti-social behavior among African-Americans, the media have fostered a distorted and pernicious public perception of African-Americans†. Black males are constantly portrayed as dangerous and assaulting and killing each other in gang fights or brawls as a way of achieving manhood. Black woman also have long been represented as masculinized in media and films. As per (Murarka) â€Å"African Americans portrayals in the media are often times based on negative stereotypes they do not accurately portray reality†. According to (Hall 90)â€Å"Media has portrayed African American men as vio lent, menacing, and dangerous, often time having very dark skin and overly exaggerated†. This is kind of color representation of African males enhances negative evaluation on all the African American males. The media and films have always socially alienated African Americans throughout American history. Media consistently shows Black American youth as gang bangers, drug dealers, misogynists and gold wearing criminal misfits. In 1980s television