Utilitarian conservation or presevation movement Essay

Utilitarian conservation or presevation movement - Essay Example nment of the United States through the US army corps as well as the US Forest Service have played a pivotal role in ensuring that the conservation was achieved. In their mandate, there was need to prevent unprecedented human influence on nature. Through the conservational efforts, the government and other conservatisms managed to protect the nature (McPhee 3-45). Since the movement was initiated, the utilitarian conservation that has been dominant in the modern day spheres. Both the US army of Engineers as well as the US forest service has stood firm on the support of utilitarian conservation. Since the conservation methods that were used in the utilitarian movements protected and preserved the nature, contemporary conservation movements have also drawn from these ideas. US forest service and the US army advocate for allowing the nature to take its course in various areas because of this movement. The movement has only permitted human interventions when there are very critical situations demanding the human involvement. Human interactions with the environments help in defining the needs for the nature. There are many people whose interaction with the environment has led to the degradation of the environments. The human behaviours have threatened the environment including the animal species in the natural habitats (Abbey 55-87). Studies have shown that the enlighten stage gave the utilitarian conservation movement the relevancy that it has today. With the ideas that were used in the utilitarian movement, the contemporary conservation techniques can now find a leeway. After a period, the enlightenment and knowledge on how to conduct preservation is achieved. The US army as well as the US forest service helps in ensuring that the goals of the utilitarian movements are achieved. Conservation of the environment is a mandatory subject that every stakeholder in the government should be concerned about. Conserving the environment helps the future generations and races in

Global Warming's Terrifying new Math By Bill McKibben Essay

Global Warming's Terrifying new Math By Bill McKibben - Essay Example Global warming has caused significant changes in climate patterns as it cause the earth’s temperature to rise above the normal, which is detrimental to the ecosystem. Humans are solely responsible for global warming as they engage in activities such as combustion of fossil fuels, and this emits carbon, which cause global warming (McKibben). Efforts to curb global warming have failed, and this is because industrialization has resulted to use of carbon dioxide and the emissions have continued to increase over time. The situation has been made worse because developing countries are trying to emulate the west by becoming industrialized, and this further increases the emissions of carbon dioxide in the atmosphere. To reduce the carbon print, many countries have come up with policies that aim at reducing emission of carbon dioxide but the efforts have failed. Petroleum companies have been blamed for the big emissions of carbon dioxide they cause as the industry is profitable and imp osing regulations on them would reduce the incomes of countries. To protect the ecosystem from the adverse effects of global warming people all over the world and political leaders and environmentalists need to collaborate and advocate for people to reduce their carbon print so that the environment remains sustainable for future

Homeland Security Research Products Paper Example | Topics and Well Written Essays - 1000 words - 1

Homeland Security Products - Research Paper Example Understanding the radicalization process is crucial in developing effective counter-strategies. This is because potential terrorists begin and progress through radicalization processes. Successful counter strategies can only be achieved if the security structures identify the point where radicalization begins. The second report is that of the Department of Homeland Security titled Right-wing Extremism: Current economic and political climate fueling resurgence in radicalization and recruitment (U.S Department of Homeland Security, 2009). The report provides an assessment of the threat posed by homegrown extremism from right-wing groups. The report is an intelligence assessment that helps in facilitating a better understanding of the emergence of violent radicalization in the United States. The report lacks credible evidence that the right-wing terrorists are planning any acts of violence. However, it bases its argument on the speculation that the extremists may be training more recruits owing to the fear related to several emergent issues i.e. the economic downturn and the election of the first African American president. To address the research question in detail, the report has focused on discussing issues such as the prevailing political and economic environment, exploitation of the econ omic downturn, the presidential election, illegal immigration, and the legislative initial drivers among others. This report addresses the homegrown threat that terrorism activities pose in developed nations, for example, the United States. The study discusses the radicalization factor that promotes terrorism activities. The research is successful in the use of case studies to explain the formation and advancement of the intentions that lead to terrorism. Use of case studies amounts to qualitative research. The case studies provided existing data and information on terrorism for the report.  

The Love Affair of Calixta and Alcee as the Storm Essay Example for Free

The Love Affair of Calixta and Alcee as the Storm Essay The Storm by Kate Chopin is a story of two people who are already married with their respective partners but still looked for happiness from other persons- their respective paramours. Both Calixta and Alcee know that they are both married and should be settled in their respective lives. However, they still had a sexual encounter one day when Calixta was left all by herself in their house while her husband and her son were stranded somewhere because of the storm. In this story, the storm symbolizes both the physical circumstances that the characters were experiencing and the passionate encounter that happened between the paramours. I think that the love affair of Calixta and Alcee is nothing else but wrong both for the two of them and their respective families. It is noticed that during the sexual encounter, both are not with their respective partners. Calixtas husband Bobinots whereabouts cannot be ascertained because of the storm that might have endangered his life. Calixta was in her vulnerable state because apart from being alone she does not know what just happened to her husband. In the words of Chopin: â€Å"Calixta put her hands in her eyes, and with a cry, staggered backward. Alcees arm encircled her, and for an instant he drew her close and spasmodically to him (1993)†. In other words, she was trying to find happiness and comfort during these times that Alcee was there at the right moment. At the same time, Alcees wife was also far away from him with their children. This suggests the same argument already mentioned. The same as Calixta, Alcee is also yearning for happiness and comfort that his wife cannot give because of the distance. My disagreement to the love affair of the two can be explained by Dennis Pragers The Missing Tile Syndrome. Prager asserted that â€Å"In life there will always be tiles missing (1995)†. He said that life could never be complete no matter how we wanted it to be or no matter how we strive for it. The missing tiles in our lives are likened to something or someone that we wanted to have; we cannot help but think about it all the time. The analogy goes like this: when we look up at the ceiling, whenever there is a missing tile, we tend to focus on that missing spot on the verge of getting fixated into it. Because of this, the two characters tend to focus on the absence of their partners that they find themselves unhappy and uncomfortable. Moreover, they are prone to making mistakes as Prager has mentioned â€Å"People act more decently when they are happy (1993)†. When they arent, they tend to veer towards the bad side. Moreover, the love affair would lead to pain and suffering of their respective families. This is because even when the ending of the story says â€Å"So the storm passed and every one was happy (Chopin, 1993)† suggests a resolution to the problem, I believe it is otherwise. The reconciliation of Calixta and her husband does not count as a happily ever after marriage because what was being presented were only intentions and not actions. Prager wrote that â€Å"what we do, not what we intend, is what counts (1995)†. He asserted there is no way we can ascertain motive because it is a state of the mind. The love of Calixta to her husband was not shown when she merely said, â€Å"Oh Bonibot! You too good fo anything†. At the same time, the letter that were sent by Alcee to his wife were also manifestations of intention and not actions which were likewise unreliable. â€Å"Alcee Laballiere wrote to his wife, Clarisse, that night. It was a loving letter, full of tender solicitude (Chopin, 1993)†. Even with this, we cannot be sure of the love and devotion of Alcee to his wife. This suggests that their respective families may be in danger of falling apart because the actions of love and passion by Calixta and Alcee are not for their respective partners and families but for somebody else. References Chopin, K. (1993). â€Å"The Storm†. Nineteen-Century Stories by Women. USA: Broadview Press. Prager, D. (1995). Think a Second Time. Michigan: The University of Michigan Press.

Talking Styles Essay Example for Free

Talking Styles Essay Research has been conducted to determine if communication skills play a role in determining just how long a friendship or relationship will last. If we use the same types of communication or communication skills in our interpersonal relationships, do we stand a better chance at a life-long friendship, or a lasting marriage? The studies have shown that how we communicate with others can have an effect on how long our interpersonal relationships can last. In his article, Bower (2010) explains when persons converse with one another and use the same type of function words in their conversations, that they are on their way to building a lasting and stable friendship or romantic relationship. These function words refer to the different parts of speech, such as the conjunctions and prepositions, which each person uses when he communicates. When we use them in the same way or with the same meaning as others do, it is believed that we are in sync with one another; in a sense, we are also more compatible as well. The author does not believe that using particular function words or parts of speech makes us more or less compatible with others. We simply use the language and words we have learned during our youth, or based upon the experiences we have had in our past. We may be drawn to those who speak the same way that we do, complementing one another, but it is not the only way that we should match our compatibility with others. Being compatible with others is based upon more than just the way each person speaks, or the words that one uses when speaking. For example, we are compatible with others based upon the hobbies that we enjoy participating in, the books that we enjoy reading, or the foods that we like to eat. We are also compatible based upon the experiences that we have in common, such as being a part of a military family. â€Å"Unconscious verbal coordination signifies not how much people like each other but how much each is paying attention to what the other says† (Bower, 2010, para. 3). This unconscious verbal coordination is also known as language-style matching. The author submitted a sample conversation of text messages between a co-worker and herself for an analysis of our language-style match. The analysis showed that our score was a 0.61, with the average being approximately .84. â€Å"Compared to other IMs that we have analyzed, your LSM score is below average† (Pennebaker Conglomerates, Inc., n.d., para. 1). The author believes the results signify that she and her co-worker may not pay close enough attention to one another when we are speaking to one another. The author does not believe that anyone should rely heavily on the results of the Language-Style Matching website. The analysis was given based upon a small conversation between two people. The conversation provided is just a brief picture of the different types of conversations that the two of us engage in with one another. She feels that the results were based upon the abbreviations, or text lingo, that was used in the conversation of her co-worker. The author does not use abbreviations or misspell words when she is texting, which would make it appear that we are not compatible and will not have a lasting friendship. Is this analysis by the website accurate? She does not feel that it is, since it was a glimpse of the conversations that took place between two people. Does the author feel she and her co-worker will be life-long friends? Only time will tell; she is not able to predict the future. Does she believe they did not pay close enough attention to one another? Absolutely not – each question and statement was answered by each person. She feels the messages we were sending one another were understood, which make us effective in communicating with one another (Sole, 2011). Studies have shown that how we communicate with others can have an effect on how long our interpersonal relationships can last. How long friendships and romantic relationships last depend upon the persons involved, as well as how compatible they are on many different levels. Communicating is not about using the same words or phrases; the importance is making sure the person with whom you are speaking with understands what it is you are trying to say.

Assessment And Classroom Based Assessment English Language Essay

Assessment And Classroom Based Assessment English Language Essay The aim of this chapter is to look at relevant research studies in relation to assessment in the classroom context, and to explore the role of classroom assessment in more details, with a specific focus on formative language assessment. It appears that the teachers classroom assessment practices and strategies may directly impact learners learning, and this includes young learners.(Oksana:not only with young learnersà ¢Ã¢â€š ¬Ã‚ ¦..so what should I put here) Classroom teachers are in the front line of helping learners learning and assessing their performance in the classroom. Thus, the literature review is mainly concerned with the role of classroom assessment and the relationship between classroom assessment practices and learning. The following section clarifies some terminology and explores the links between assessment and learning with young language learners in the EFL context through a review of literature on experiences of assessment with primary-age learners. 2.2 Definitions of assessment and classroom-based assessment In this section, the definition of the term assessment is provided and the definition of classroom-based assessment (CBA) is discussed to provide more details of the relationship between assessment and learning in classrooms. In the educational context, the term assessment is often associated with testing for most of the teachers, learners and other stakeholders. However, testing is only one element of assessment and it actually encompasses a wider range of factors from tests to dynamic and collaborative activities and tasks. Therefore, it is necessary to clarify the difference between assessment and testing before looking at the definition of classroom-based assessment(Oksana: insert page numberà ¢Ã¢â€š ¬Ã‚ ¦what?). 2.2.1 The distinction between assessment and testing Ioannou-Georgior and Sophie (2003: 4) provide a broader interpretation of assessment; they describe assessment as a general term which includes all methods used to gather information about childrens knowledge, ability, understanding, attitudes and motivation. Assessment can be carried out through a number of instruments (for example, test, self-assessment), and can be formal or informal. This definition suggests that teachers may use both formal and informal methods to collect information in relation to learners performance, such as their ability and attitudes, as an evidence of learning. Ioannou-Georgior and Sophie (ibid) point out that assessment refers to all kinds of methods, whether they are formal or informal, with the aim of collecting evidences of learners learning.(Oksana: similar to above, suggestion: remove it) The studies of Rea-Dickins(2000), Lambert and Lines (2000) go further to suggest that assessment is a constant ongoing process rather than a onetime thing. Rea-Dickins (2000) illustrates assessment as the general process of monitoring of keeping track of the learners progress. (p. 376). She highlights that such process is a continuous method to monitor the learners performance. Lambert and Lines (2000) also show the similar view of point, they define assessment as the process of gathering, interpreting, recording and using information about pupils responses to educational tasks (p. 4) From their viewpoint, assessment is related to what teachers do during the process of teaching and learning, including gathering, diagnosing, recording and using information about pupils performance and feedback. As can be seen, assessment is a part of both teachers and learners life within classroom and is integrated to the process of teaching and learning. It is also used to monitor and respond to lea rners regular work, such as learning activities, tasks and tests. On the other hand, testing refers to a procedure that is used to measure learners ability by teachers and examiners (Rea-Dickins, 2000). According to Ioannou-Georgior and Sophie (2003), testing is a procedure with a certain objective and is used by teachers to assess learners performance in order to understand whether the learner has achieved this objective or not. They also point out that testing used tasks or exercises and assigns marks or grades based on quantitative results (p. 4) This seems to suggest that testing is one of the tools that used by teachers to assess their learners ability and is a way to demonstrate what learners have learnt. It also implies that testing is a onetime thing rather than an ongoing process. As can be seen, testing is a procedure with a certain objective and is used to collect quantitative results, in terms of marks or grades. It is used to measure what the learners have learnt and to check whether they have met their goal or not; meanwhile, assessme nt refers to all methods of collecting both quantitative and qualitative data in relation to learners performance and is a continuous process. (Oksana: Yes, but it is classroom based assessment specifically that does thisà ¢Ã¢â€š ¬Ã‚ ¦..what?)In fact, through clarifying the boundaries between testing and assessment may help us to get insight into the meaning and definition of classroom-based assessment. 2.2.2 Definition of Classroom-Based Assessment Classroom-based assessment is defined by Airasian as the process of collecting, synthesizing and interpreting information to aid in classroom decision making (2005, p. 2). He highlights the work that teachers need to take during the process of assessment in the classroom context, with the aim of supporting teachers in decision making, such as deciding what forms of assessment are most appropriate for gaining information about learners learning and measuring achievement. In classrooms, teachers collect data in relation to learners needs, strength, and weakness and try to interpret the information on the basis of teachers own beliefs, capacities and knowledge. They then provide help to learners and may be able to support individual learning needs. Such ongoing processes, including assigning grades, providing feedback and learning opportunities, and modifying the teaching and learning, are aiming to renew, keep track and record learners performance in the classroom. By doing so, teacher s may be able to enhance learners learning and help them to close the gap between their current status and their target level (Sadler 1989). Further, Mckay describes that classroom assessment or teacher assessment refers to assessment carried out by teachers in the classroom (2006, p. 140). He then notes that classroom assessment may be formative, for instance, when the purpose is to provide feedback to help learners improve learning, or it may be summative, when the purpose is to record and report pupils achievement and attainment (Rea-Dickins 2000). As can be seen, the purposes for classroom assessment may lead to using assessment information formatively or summatively by teachers. For example, they may need to use formative assessment to identify learner needs and use summative assessment to provide learners achievement to school authorities in the end of a school year. In fact, there are a variety of purposes for teachers to use classroom assessment. Rea-Dickins suggests three objectives of using classroom assessment: teaching, nurturing learning, and measuring learning (2000). In other words, teachers may use classro om assessment to modify their teaching methods and materials, provide appropriate help to learners and meet the bureaucratic demands. Classroom assessment plays a significant role in collecting information about learners learning and can also be used to support teachers teaching and learning (Rea-Dickins, 2001). It is a continuous and integrated process which can be planned in advance as well as be unplanned, such as observing learners language performance during the course of teaching and assessment activities. The roles of teachers may have an impact on learners learning in the classroom, whether as facilitators to develop learners language development or as assessors to measure learners language learning, (Rea-Dickins, 2008). Teachers may use both formative and summative assessment as pedagogic tools to scaffold learners, adjust their teaching, and assign grades for learners in the classroom. It is important for teachers to develop classroom assessment skills and strategies, and bring about positive change in classrooms. The aims of adopting classroom assessment strategies are to support learners learning and te achers teaching, and to meet the ultimate achievement of the curriculum goals. Rea-Dickins (2001) provides a model of classroom assessment which illustrates teachers roles in four stages in the classroom assessment process (see Figure 2.1). It also reveals the fact that teachers may need to play a mediating role in order to deal with various demands from improving learning and modifying teaching. For instance, in stage 1, the Planning stage, teachers may be interpreters to explain the learning goals and assessment criteria with learners and evaluators to identify learners needs and levels. They may become supporter in stage 2 in order to scaffold learners and provide feedback to them. As for stage 3, teachers may also need to be interpreters to interpret the learning evidence and improvers to refine the assessment process; meanwhile, they may need to be reports to report and record the learning progress to administrative authorities. Stage 1: Planning Identifying the purpose for the assessment?(why?) Choosing the assessment activity(how) Preparing the learners for the assessment Who chooses/decides for each of the above Stage 4: Recording Dissemination Recording reporting progress toward NC Formal review for LEA or internal school purposes Strategies for dissemination of formal review of learners Stage 2: Implementation Introducing the assessment(why, what, how) Scaffolding, during assessment activity Learner self- peer monitoring Feedback to learners(immediate) Stage 3: Monitoring Recording evidence of achievement Interpreting evidence obtained from an assessment Revising teaching and learning plans Sharing findings with other teachers Feedback to learners (delayed) Figure 2.1 Process and strategies in classroom assessment  [1]   However, teachers may not be able to predict the complex interaction between these two assessment purposes before actually implementing the assessment active. For instance, teacher-planned summative assessment may also provide formative assessment opportunities for students during the teaching process. Rea-Dickins (2006) points out that the boundary and interaction between formative and summative purposes of assessment cannot be identified in any watertight way in advance, as they will unfold and be enacted through the classroom discourse (p. 183). As can be seen, teachers need to be flexible with their classroom assessment practices and be able to use both formative and summative assessment as pedagogic tools to scaffold learners, adjust their teaching, and assign grades for learners in the classroom. Thus, it is important for teachers to understand the functions of both formative and summative assessments and how to use them to modify their teaching, enhance pupil achievement, and report to school authorities, parents and other stakeholders. 2.3 The Functions of Classroom Assessment: Formative and Summative Assessment On the basis of the definition of classroom assessment (2.2), classroom assessment may be used as a variety of instruments by teachers to collect data in relation to learners needs, ability, knowledge, understanding and performance in the classroom. This seems to imply the primary role teachers play in classroom assessment process and the importance of linking formative and summative assessment to effectively enhance learners learning and report it to other stakeholders, including parents, other teachers, learners themselves, and school authorities. In this section, the functions of classroom assessment, in terms of formative and summative assessment, will be discussed, particularly with assessment for learning, through a review of the literature in relation to the role of both formative and summative assessment in classrooms. 2.3.1 The Role of Formative and Summative Assessment Classroom teachers are in the front line of assisting learners to develop their ability and enhance their learning, thus, it is crucial for teachers to recognize the different functions and characteristics between formative and summative assessments and to integrate them into everyday teaching and learning. Harlen and James (1997) share the different roles of formative and summative assessment in classroom assessment. They urge the need to distinguish the differences between formative and summative assessment, in terms of the functions and characteristics, and then connect and wave them together. To reveal the complexities of the differences between formative and summative, some research reports have provided a variety of interpretations to help teachers to clarify the concept of formative and summative assessment. According to the report of Task Group on Assessment and Testing, known as TGAT, it defines formative and summative assessment through clarifying the different purposes and timing between them. For formative assessment, teachers may use it to understand the the positive achievements of a pupil (DES/WO, 1988, para. 23) (Oksana: This is quite an old reference, is there anything newer/more recent on this point?)and then plan their teaching in order to help the pupil to reach to the next step. It highlights the dynamic process of teaching and learning in the classroom and more importantly, it points out the future direction through using the results of assessment. Formative assessment is a continuous process of adjusting teachers teaching and learners learning; meanwhile, summative assessment is used for systematic recording of learners overall achievement. In other words, teachers may use summative assessment to note learners performance, such as recording the grade or scores of teacher made and standardized tests, after a certain period of time. In 2001, Clarke expressed similar views in providing a clear illustration for formative and summative assessment: If we think of our children as plantsà ¢Ã¢â€š ¬Ã‚ ¦summative assessment of the plants is the process of simply measuring them. The measurements might be interesting to compare and analyse, but, in themselves, they do not affect the growth of the plants. Formative assessment, on the other hand, is the garden equivalent of feeding and watering the plants directly affecting their growth (p2). As can be seen, the main function of formative assessment is to nurture pupils and improve learning, which is a continuous process of interaction between teachers and learners. For instance, in classrooms, teachers provide guidance for learners toward improvement through formative assessment feedback during the processes of teaching and learning. As for summative assessment, it takes place after the teaching and learning. Teachers may grade or make judgments in relation to learners learning in order to inform and report to other stakeholders. In the classroom, teachers use formative assessment to help learners learning as well as modify their own teaching methods and materials. They also use summative assessment to assign grades and report attainment at the end of a school year for administrative purposes (Bachman Palmer 1996). As such, formative assessment requires the ability of the teacher to diagnose learners performance, in terms of what causes him or her to get struck, and to help learner to understand what to learn, how they learn, and how well they have learned. 2.3.2 Formative Classroom Assessment: assessment for learning More recently, the focus of the classroom assessment studies has shifted from forms of test to the interactions between assessment and classroom learning. This shift also highlights the importance of the improvement of learning through formative teacher assessment. Black and Wiliam (1998) review a variety of past research studies in relation to classroom formative assessment. They point out that several empirical studies show evidence to support the claim that improving formative assessment do raise standards and help pupils learning, particularly with low ability pupils. They also present evidence in relation to how teachers use formative assessment practices and strategies to enhance pupils learning in the field of general education. A broader explanation of formative assessment is provided by Black and Wiliam, they illustrate that 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 (1998, p.7). Their interpretation not only points out that formative assessment activities can be used by both teachers and learners but also indicates how teachers and students use feedback to adjust the teaching and learning. From this perspective, formative assessment is embedded in teaching and learning and can be used to prompt learner learning. Key formative assessment strategies, such as effective teacher feedback, teacher scaffolding, self- and peer- assessment, and raising learners self-esteem and motivation, may be integrated and embedded within teacher-learner(s) interactions(Rea-Dickins 2006). As can be seen, the activities that conduct by teachers, such as observation, teacher made tests, take-home tasks, and learners, including self- and peer- assessment, would provide information to help both teachers and learners improve themselves. Further, Brindley (2001) points out formative assessment should undertake by teachers during the learning process, by doing so, teachers can use the results to improve instruction (p. 137). In addition, Sadler (1989) connects formative assessment with feedback and believes that feedback to teachers and to learners are separate. He suggests that the aim of using feedback for teachers is to diagnose learners performance and modify their teaching in order to help learners to enhance their abilities; meanwhile, for learners, the purpose of using feedback is to monitor their performance and understand their own learning weaknesses and strengths. Further, Tunstall and Gipps (1996, p.393) identify two types of feedback used by teachers in classrooms: evaluative and descriptive feedback respectively. They suggest that the former seems to be more close to affective and conative (effort-based) aspects of learning with a performance goal, whereas the latter places the emphasis on the cognitive development with a mastery goal. Teachers act as facilitators in providing descriptive types of feedback, such as making suggestions and questioning as part of discussion, rather than directing (p. 401). As can be seen, there is a greater links between descriptive feedback and formative assessment. However, Torrance and Pryor (1998) point out that teacher feedback may have a negative influence on learners, for instance, when the teacher tries to correct learners mistakes which may lead to the impression of learners producing wrong answers. It may even be seen as criticism by the pupils and discourage learners self-esteem. Further, teacher feedback with praise may result in encouraging competition among learners instead of increasing learners motivation. Thus, it is important for teachers to recognize the influences and impact of formative assessment feedback on learner motivation and self-esteem. To sum up, classroom assessment is used by teachers to collect data in relation to the process and attainment of learners with aim of responding to individual needs and curricular demands. Formative assessment is crucial in enhancing learner learning and closing the gap between learners actual level and potential level. The following section explored assessment of young language learners in a foreign classroom context through review of past research studies in relation to classroom assessment in practice. 2.4Research on Assessment of Young Learners in the EFL Classrooms In this section, the relevant research studies of classroom assessment of young language learners are explored, followed by introducing a unique Taiwanese educational context, in terms of learning English in private ESL schools, as the classroom assessment context in this research. 2.4.1 Classroom Assessment of Young Language Learners Rea-Dickins (2000) points out that since the 1990s research studies in relation to assessment for foreign language learners has been more in evidence (e.g., Low et al., 1993; McKay et al., 1994; Edelenbos and Johnstone,1996; Breen et al., 1997; Leung and Teasdale, 1997). Language Testing proposes a special issue that is focusing on assessment for young language learners, who ages 5 to about 12, in the school system. The key idea of these reports in this issue is related to a variety of purposes for assessment for young language learners within an early years language learning curriculum which results in raising the awareness of wider issues in relation to assessment of young language learners, such as how the validity of classroom-based assessment is achieved. Teadeale and Leung (2000) draw the attention to the validity of implement alternative assessment and monitoring learners learning performance through teacher assessment. Rea-Dickins and Gardner (2000) also look at the same issue in relation to the implementation of formative classroom assessment, in terms of keeping track of learners language development, in the English as a Second Language (ESL) context. Their findings suggest the potential variables which may influence the validity of teacher assessment during the assessment procedure. This is followed by Gattullo who explores the way to implement formative assessment in the Italian primary foreign language classroom, where English is taught since grade 3 (age 8). She investigates different formative assessment processes through analyzing classroom assessment discourses and she also observes the everyday interactions between teachers and learners. The results suggest that instead of using formative assessment actions which may be m ore beneficial for learning, including observing process, examining product and metacognitive questioning; teachers use more common actions, such as questioning, correcting and judging. Continuing the theme of formative assessment of primary learners in the EFL context, Zangl (2000) provides the methods of assessment to gain information in relation to primary-age learners language skills. She argues that teachers may be able to draw a developmental picture for individual learners, including their general interactional skills and specific language skills, through ongoing assessment throughout primary school. Hasselgren (2000) looks at the innovative ways to develop materials, such as tests, teacher assessment, and learners self-assessment, which can improve both teachers and learners assessment skills in Norwegian primary schools. In the context of Norway, one significant difference is that there is no tradition of testing for young language learners due to local policy. This contributes to high-demand assessment methods, particularly in materials development and task design, and to the implementation of formative assessment, in terms of assessment for learning. Both teachers and learners are encouraged to develop their ability to assess. As can be seen, the national policy is one of important variables that influences teachers attitude towards integrating classroom-based assessment into their everyday language teaching. It is also crucial to take variables, such as learners prior cultural knowledge, teachers knowledge and ability in assessment, and the English curriculum, into account when assessing primary-age learners of English as a foreign language. Teachers should choose and design the appropriate assessment material for Young language learners. The material should be well adapted to learners cognitive and linguistic skills and to their interests. The work of Hasselgren suggests that classroom assessment may be influenced by a variety of factors, particularly by the national policy. These external elements, such as the government policy and English curriculum, may have direct impact on the implementation of assessment, teachers attitude towards classroom assessment and their classroom assessment practices in the EFL context. A brief history of primary school English education in Taiwan is explored in the next section to gain insight into a special English classroom in Taiwan. 2.4.2 ESL Program in Taiwan English teaching and learning for young learners has become increasingly important in Asian countries, such as Taiwan, China, Japan and Korea, where learners study English as a Foreign Language (EFL) over the past few decades. At this point it is useful to clarify some terminology before introducing the English educational context in Taiwan. The term English as a Second Language (ESL) used in countries, , such as Canada, North America and Australia, which refers to learners who are using English as the medium of instruction in school contexts but who are not English first language (L1) speakers (Rea-Dickins, 2000, p. 115). On the other hand, the term English as Foreign Language (EFL) refers to when English is taught to non-native English speakers in non- English speaking areas, such as Europe, Asia, and Africa. In 1997, the Ministry of Education (MOE) in Taiwan decided to implement curricular and instructional reforms in elementary and junior high school education. One of the most significant changes is that English courses are officially introduced in grade 3 (age 9) with two 40-minute lessons per week (Ministry of Education, Republic of China, 2010). Since then, learning English has become a popular movement for young learners from the ages of 5 to 12 across the country. Butler (2004) points out that some Asian countries, such as Korea, Taiwan, and Japan, have introduced English language instruction at the elementary school level, with special focus on oral communication skills. Although the officially suggested starting age is 9, most parents want their children to learn English as soon as possible. The assumption of the younger the better in foreign language acquisition is supported by many Taiwanese parents, who believe an early start will help their children to achieve greater profici ency. These factors above contribute to the significant growth in the number of cram schools and private language schools across the country over the last decade. Cram school also known as abuxiban in Taiwan are very common and popular in competitive Asian countries, particularly in Taiwan and Japan. The aim of these schools is to help pupils to enhance their achievement scores (Harnisch, 1994; Oneil Fukumura, 1992; Stevenson Stigler, 1992). In 1999, a report from China Central News, on 6 April 1999, stated that at least more than one quarter of elementary pupils attend private language institutions after school to learn English. Tsai and Kuo (2008) report that there are more than 5,000 cram schools in Taiwan. Most English cram schools offer additional after-school teaching to enhance pupils English ability. In particular, numerous so-called ESL schools aim to help Taiwanese learners to learn English as a Second Language (ESL) through using American elementary textbooks and teaching all subjects, including handwriting, computer, music, social science, reading, math, science, grammar, phonics and writing, in English. They also offer an ESL p rogram to kindergarten children of 3 years old up to students in grade 6 (age 12). In general, kindergarten pupils and grade 1 to 2 learners receive an average of 4 to 5 lessons a day, each 30 minutes long. As for grade 3 to 6 learners, they receive approximately 2 to 3 lessons a day due to their longer elementary school hours. Such ESL schools provide a unique educational context to investigate these ESL English teachers perceptions of classroom assessment and their own classroom assessment practices.

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Q 1: Discuss how the SEC has influence (if any) over the audit of Smackey Dog Food, Inc Solution: SEC has a significant influence on the audit of Smackey Dog Food, Inc because it sets certain auditing standards that need to be adhered to while conducting and audit of any organization. One of the standards is ensuring a professional independence of auditors as they carry out their audit. Keller CPA would be more objective in their opinion by maintaining independence in all maters and be free from conflict of interest in performing their professional engagement. Thus, although SEC does not possess direct control over privately held companies like Smackey, it, however, sets up generally accounting principles and disclosure requirements for all auditors to follow in order to prevent fraud and misstatement and to ensure fairness to users of audited financial statements for investment purposes or decision making. Therefore, Keller CPA would be required to follow the six generally accepted auditing standards established by ASB of the AICPA with regards to field work and reporting which were established through the influence of SEC. (Arens, Alvin A., Elder, Randall J., and Beasley 2012 p. 31) Q2: Discuss the essential activities involved in the initial planning of an audit. How do these all specifically relate to Smackey Dog Food client? Solution: Keller CPA would first understand the clients’ industry operations and in particular how the clients’ business functions. This understanding will set the stage for assessing clients’ business risk, risk of significant and material misstatement of the client’s financial positions and the overall audit risk. The four major part of audit planning are: (i) Understanding internal control operatio... ...ble to third parties. Liability under SEC can also arise as well as violation of SAS 99 by not exercising professional skepticism. (Arens, Alvin A., Elder, Randall J., and Beasley. 2012. P. 115-116) REFERENCIES Arens, Alvin A., Elder, Randall J., and Beasley, Mark S. (2012). Auditing and Assurance Services: An integrated Approach. 14th ed. Upper Saddle River: Pearson Hall PCAOB (Public Company Oversight Board), Auditing Standard number 9, audit planning, retrieved 1/22/14 http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_9.aspx AICPA (American Institute of CPAs) Section 50, Principles of Professional Conduct, retrieved 1/17/14 http://www.aicpa.org/Research/Standards/CodeofConduct/Pages/et_52.aspx