Is The Highrise Residential Building Suitable Socially?

Is The Highrise Residential Building Suitable Socially? The high rise allows one to house huge numbers of people in single edifices, allowing one to treat town-planning on a large-scale. (Aregger Glaus, 1967, 27). The highrise is a means of organizing the shambles of a huge city without increasing its spread, of improving living conditions and traffic flow, and creating open spaces for recreation at the same time. (Aregger Glaus, 1967, 33). Moreover, as suggested by writers such as Dewi Cooke, urban sociability can be promoted by high-rise housing since it encourages meetings with neighbours through the sharing of mutual facilities. (Cooke, 2012). The residential high-rise building, offers acceptable and suitable accommodation for a certain part of the population: single people, couples and the smaller families. A highrise building is also capable of transforming an older, but well-preserved district into a visual slum. As a result of its height and mass, it tends to overpower its surrounding not only by its size, but all the other aspects of its appearance. (Aregger Glaus, 1967, p.57). As Earnest F. Burckhardt states due to the height of a high rise, people are relegated to an ant-like existence. The highrise apparently seem less worth fulfilling, and somewhat satanic. Other negative features of this massing include architectural monotony, aggressive exhibitionism vs. traditional horizontal housing that would merge into the landscape. Small towns, in particular, lose a certain ambience of intimacy and modesty. Highrise blocks have something loud and aggressive about them. (Aregger Glaus, 1967, 58). The high rise is capable of causing tenant isolation and even depression. (Qureshi, 2004). 1.2.1. History and motive The motive of designing a high rise lies in the tendency to rise above the self, it is a fundamental human urge. Building into the sky satisfies a primeval instinct. Acted-out collectively, it signifies the desire to dominate. (Earnest F. Burckhardt, Observations on the question of highrise building). The three most common reasons for building these ostentatious high buildings are known to be: architectural emphasis of a certain place in the city, social distinction of individual, group of nation and demonstration of an abstract or concrete power, which can be summed up to be artistic aesthetic motive, sociological motive and religious motive respectively. (AreggerGlaus, 1967, 14). In the west architects were interested in neither giving distinction to individuals or groups, nor in demonstrating any power, but simply wanted to create a vertical spatial element which would effectively articulate and punctuate the historical mass of banal housing that was rapidly spreading around large cities (AreggerGlaus, 1967, 15). Furthermore, the originators of European high-rise building, particularly the residential type, had social motives in mind. Starting with the theory that architectural environment influences mans way of life, they hoped, by means of differentiated, accentuated building, to promote the re-emergence or strengthening of human values and individuality instated of the growing tendency towards collective behaviour. They were successful. (AreggerGlaus, 1967, 15). And in the contemporary period, the constant and increasing growth of todays major cities results in an ever-growing demand of the high rise building, as is the case in New Delhi, India. 1.3 Massing horizontal cities and vertical cities 1.3.1. issues related to cities (Jaipur) based on horizontal massing The traditional cities of India can be studied to understand planned horizontal massed cities. Common problems can be delineated to understand the negative features related to this type of massing in the contemporary world, as described by the Housing and Development Corportation, with particular reference to Rajasthan. Poor infrastructure is found in most of the towns: katcha houses and non-availability of water, sanitation and basic services to bulk of the rural population (23.1) These areas have no planned drainage systems, management of increasing solid waste is thus becoming an issue in such cities.The restricted areas for defecation, open sewers, lack of clean drinking water, infestation by flies, rats and mosquitoes, cramped living, cooking and sleeping quarters and the exposure to industrial and chemical wastes, all make the basti a risky place to live in. The basti was also a major rubbish sorting depot (outsiders called it the kachraor rubbish basti) which makes it all the more hazardous, especially for young children. (Kumar, McNay. Castaldo, 2008, p.11) Many traffic accidents are caused due to unsystematic and mushroom growth of such centres. There are no regular parking areas for trucks which remain parked within the right of the way of the highways. This invariably creates traffic bottlenecks hampering smooth flow of fast highway traffic. (23.7) Maintenance of built heritage is another problem being faced by such cities. Furthermore, due to migration of people from rural areas there is tremendous pressure on limited urban land and on already strained services. Land cost is escalating every year. Living in cities is thus becoming costlier by the day. At the same time quality of life is deteriorating. Due to the increase in population, ground water resources are depleting. On the other hand, due to migration of village youth to the cities, the village economy is getting adversely affected. Most affected villages are those located near the large cities and valuable agricultural lands are being converted in the name of city development. (23.6) Slums are an inevitable by product of urbanization. The growth of slums is a sign of peoples inability to afford land and shelter through the normal market mechanism and the failure of the public sector to ensure equitable access of the same to the poor. Slum housing lacks in term of tenure, structure access to services are which is deprived of civic amenities. These unauthorized colonies are further problematic since they are set up on agricultural land. 1.3.2. issues related to cities based on vertical massing In the city of Melbourne, with the presence of the heritage buildings and the high rise, from the 71st floor of Melbournes tallest building, the Eureka Tower, Melbournes centre looks small and uneven. The low-rise heritage buildings contrast markedly with the glass and concrete towers that have sprung up in between. Still, theres that view stretching far out to the north and west of the city and curving around the beaches past St Kilda. The vista from the Eureka Tower is vast and beautiful. (Cooke, 2010). Another example is that of Pruitt-Igoe in St. Louis; built as part of the post-war regeneration, it was completed in 1956 but was demolished just fourteen years later after being beset by disrepair, vandalism and crime. For families with children, the high-rise complex did not offer them respite from poverty or crime, but merely gathered the ingredients for it together in one place. In many cases, the high-rise ideal is progressively changed from a citadel of modernism to that of a problem estate, a place of poverty, of aliens and illegal immigrants, petty crime, unemployment, with a high incidence of truancy and drug abuse (Helleman and Wassenberg, 2004, p.6). Against such negativism, it is no surprise that the resultant response was to halt high-rise public housing construction, and even demolition. 1.4 Housing and factors which affect it India is a country where thousands of people migrate to the city for reasons such as social mobility, job opportunities etc. When the architect designs housing factors such as regional identity, culture and traditions are not a priority of the designer. The architect designs to meet the demands of the city. In doing so, the architect controls the societys mode of living in accordance to what he thinks is right. Patterns of housing have constantly changed to accommodate the pressures of land, materials, bye-laws, architectural styles and social cultural values. Human relationships and the associated cultural images are expressed by the built form of various levels, at neighbourhood level by the settlement, at community level by cluster of houses, and at the family level by the house unit. Housing forms a large part of our environment, where physical and infrastructural facilities are shared amongst people. The way housing is built reflects the understanding and attitudes of society with respect to the climate, culture, architecture and the economy. (Ritu. 1992. p. 10). The prevailing socio-economic order has the final say in the layout and building of housing. The effect of recognizing this meant a real breakthrough in the theory and practice of town-planning. Until then, town-planning had been in conflict with a society that apparently refused to understand its purpose and thereby made the realization of it impossible. (Aregger Glaus, 1967, p.23). The town planners and architects gradually began to see the necessity of coming to terms with society if they were to build cities. 1.5 Housing and present situation in Delhi and NCR The overall shortage in EWS and LIG housing in India has been estimated at close to 25 million dwelling units by Micro Housing Finance Corporation. With rapid urbanization and increasing labour mobility arising due to the shift from the agrarian economy to the industrialised and service economy emerging in India, this shortfall of residential accommodation is increasing rapidly. With five people to a dwelling unit, the minimum living space required per dwelling unit is about 300 sq ft, which means that approximately 7,500 million sq ft needs to be built. At a conservative cost of Rs 1,000 per sq ft in urban India where most of the demand exists, the overall investment requirement is a staggering Rs 750,000 cr. (Menon, 2009, p.1). 1.6 Social scenario in urban India with respect to housing With the growth and development of science, technology, trade and commerce there has also been an enormous explosion of human population in modern Indian society. Such a high growth in population in relation to the changes in the life styles of human beings have turned people to be city oriented and agriculture which was previously the main engagement of people has gradually given way to occupations in the fields of industry, trade and commerce. All these factors have made a large section of the populace rushing to the cities creating thereby tremendous and unmanageable space problems. Dwelling space getting scarcer, there is little possibility for horizontal expansion in the cities to facilitate accommodation of such perennial flow of people. As remedial measures, a two-fold planning has been contemplated and is being acted upon. The first way out has been the expansion of city limits and inclusion of the contiguous suburbs within the ambits of the cities. The other remedial measure has been the vertical expansion of the available spaces providing maximum possible accommodation to as many numbers of people as possible through the construction of high rise buildings. In the developed countries of the world like the United States, Canada, The United Kingdom, France, Germany, China , Japan and others construction of high rise buildings started from the early twentieth century while in a developing country like India it began in the later half of that century. (Chatterjee, 2009. p.85). Through further research and study it shall be explored whether India is a suitable place for the growth of highrise buildings, also known as skyscrapers. The highrise shall be studied in the context of housing. It is known that the demand of housing has been escalating in the nation with the increase in urbanization, increase in population and many other factors. It shall be explored if a transition or transformation from horizontal based traditional housing to vertical high rise residential buildings is actually required in the present time. Furthermore, the dissertation would be a critique and analysis, considering the negative and positive perspectives of this transition in residential massing and its effects on the society. The social suitability of the highrise residential building in Delhi and the NCR shall thus be analyzed. Need of the study The study is required to create awareness of the consequences of designing vertically. This awareness would be of pertinence, especially today, because constructing high rise residential buildings is the current trend of the city of Delhi. The knowledge of the issues would help a designer to design. The study would also help individuals residing in a high rise by providing options to deal with problems, if any, which may occur due to a high rise. In other words, firstly the difficulties one faces while residing in a vertical massing will have to be recognized. Then these features can be addressed architecturally. Similarly, the positive aspects of living in a high rise will be delineated. Scope of study 1. The traditional horizontal massing and the approach of vertical massing its general positive and negative features with respect to any existing cities The specific type of massing in study will be housing The height of a building can be analysed with respect to social aspects. Relationships between the two can be figured out, if any exist. The particular context chosen for analysis is the area of my current residence, the capital city of India, Delhi. Since this is a place which can be physically experienced and observed firsthand. Identification of case studies The housing societies where a survey shall be conducted are: Low rise housing four storey building Sector B-10, Vasant Kunj Med rise housing ten storey building Eligibal CGHS plot no 38, Sector 10, Dwarka High rise housing twenty storey building Gurgaon Limitations of study The analysis, to some extent, is based on the analysis of other writers, architects, sociologists etc, since a significant amount of firsthand experience is not available. In order to analyze human response to a high rise residential building and to understand its effect on the society one should talk to people. But due to the time available this cannot be done extensively, but at a small scale. Consequently, interviews, questionnaires and surveys would be followed by shortcomings such as: Sample size: analysis will have to be based on a sample population, which may or may not reflect the social effects of the high rise of the entire region of Delhi accurately People: a number of subdivisions exist within the sample size, which have to be studies separately, such as male, female, children, the elderly, age groups, generations, classes within the society e.g socio-economic strata etc. Area, location: particular areas are chosen according to accessibility Biases, cultural preferences and many other issues may arise General trends: The subject of study, human response to a high rise is subjective in manner. Conclusions or analysis can be drawn by general trends observed only. Results: These results may or may not be representative of the entire population in study. The highrise residential buildings have been a part of other parts of the world for a longer period of time than Delhi. Consequently, the majority of the literature available or critique of the highrise is from a context different from the context in study. When considering the situations abroad, some arguments may or may not apply to Delhi for reasons such as cultural preferences, lifestyles and differences in social-economic strata. Research Methodology Find attached flowchart and Questionnaire The prepared questionnaire will be carried out in the three housing societies. A minimum number of fifteen people will be interviewed, five people within each age group i.e. 60. 2. Highrise living 2.1 Human response to tall buildings High rises have been accused of causing many unpleasant outcomes, including fear, dissatisfaction, stress, behavior problems, suicide, poor social relations, reduced helpfulness, and hindered child development. Early studies and reviews concluded that high-rises are, on balance, not bene ¬Ã‚ cial for residents. At the societal level, they are accused of burdening existing services and infrastructure, worsening tra ¬Ã†â€™c problems, and damaging the character of neighbourhoods (Gifford, 2007. p.2). 2.2 Social implications of built form analysis of different types of spaces The design of urban developments, including high-rise buildings, can influence the social capital and sense of social connectedness amongst residents. For instance, Leyden in 2003 completed a study on the relationship between urban design and social capital and found that residents who lived in mixed-use developments with opportunities for walking rather than driving as a mode of transport, had a higher level of social capital and social cohesion than those who lived in developments lacking these features. (Wilson, 2008, p. 6). Social relations may be divided into two main domains, relationships within a dwelling and relationships among neighbours in the building. One review concluded that high-rise residents have poor social relationships, both among themselves and toward outsiders (Korte Huismans, 1983). In one within-dwelling study in a building in which residences were equal in floor area and supplied furniture, roommates on higher floors got along with one another better than roommates on lower floors (Schiffenbauer, 1979). However, as reported earlier, Edwards, Booth, and Edwards (1982) concluded that high rises are associated with greater marital discord than low rises. (quoted in Gifford, 2007, p. 9). An examination of friendship patterns within a high rise showed that proximity is a major determinant of social interaction (Bochner, Duncan, Kennedy Orr, 1976). Experience suggests that most social interaction occurs among residents of the same floor; if this is so, then buildings with many floors will include a few friends and acquaintances for the typical resident, and many strangers from other floors. Ginsberg Churchman, in an Israeli study of women who lived in 8- and 20-storey buildings found that 97 % knew at least someone on their own floor, and 67 % knew everyone on their floor; in contrast, 36 % knew over 30 % of all people living in their building (1985). Most women did interact with neighbours, yet reported no problems with privacy. In a large-scale study in Toronto, Michelson found that high-rise apartment dwellers tended to choose friends outside the building, from school or work (1977). These residents viewed their neighbours negatively and as dissimilar to themselve s, except that they were approximate financial equals. In Hong Kong, a high-rise, high-density city, interview results suggest that the overall sense of residential community is low and that where respondents had a very strong sense of neighbourhood, their interactions were often work- or school-based, with colleagues or schoolmates living in the same area (Forrest, La Grange Ngai-Ming, 2002). (quoted in Gifford, 2007, p. 9). Studies that compare housing forms suggest that high-rise dwellers may have more respondents reported knowing about twice as many families as those in low rises (Williamson, 1978). However, knowing more neighbours did not translate to close relations; the German high-rise residents reported less visiting and borrowing among their neighbours, and that their closest friends were more likely to be colleagues at work than neighbours. Both the German and Italian respondents said that they would like to have more friends among their neighbours, and that they believed they would have more friends if they lived in a smaller building. Outdoor socializing was examined in a study of three housing types in a low-income neighborhood: an old ghetto neighbourhood of low-rise tenement houses, a traditional high-rise housing project and an innovative high-rise housing project, where a creative outdoor design had been added to encourage outdoor use (Holahan, 1976). The old neighborhood and the innovat ive project showed higher levels of outdoor socializing than did the traditional project, which suggests that high-rises will discourage social interaction in their vicinity but that this can be overcome by setting aside an area designed to encourage social interaction. Nature also seems to facilitate social interaction. Researchers observed the presence and location of trees and the presence and location of youth and adults near a high-rise and a low-rise public housing development (Coley, Kuo Sullivan, 1997). Spaces with trees attracted larger and more mixed groups of people than did spaces without natural elements. High-rise residents may have more acquaintances but fewer friends because residents of high rises simply encounter a larger number of people in their building than residents of low rises (Churchman Ginsberg, 1984). More of these people are strangers, too, but one gets to know some of the strangers, over time, at least superficially. Consistent with the notion that lower levels are associated with more friendships, garden apartment residents reported having three times as many friends in the building as did high-rise residents (Boyd, Morris Peel, 1965). Similar results were reported in another study: three-quarters of low-rise residents reported they had made good friendships within their project, but only half of the residents of a high rise could make the same claim (Stevenson, Martin ONeil, 1967). Friendship formation depends on multiple factors, however, differences between the low- and high-rises in the friendship-related attitudes can be found. High-rises were experienced as lower in involvement, support, order and organization, but higher on independence. (Gifford, 2007, p. 10). Research is unanimous in the finding that rates of helping others are lower in high-rise buildings. The nature of most high rises supports anonymity and depersonalization of ones neighbours, so that living in a high rise tends to have both the advantages, such as greater privacy and freedom from unwanted social interaction and disadvantages, less intimate social interaction and less caring about anonymous others as large cities. (Gifford, 2007, p. 12). The gist of the evidence about social relations is that residents of high rises encounter many more other residents, know of or about more others, but have fewer friendships in the building, per capita, than residents of low rises. Social interaction is more difficult for residents to regulate. This can lead to withdrawal, which can lead to loss of community and social support. The structure of high rises usually is such that one is not likely to meet residents of other floors except in elevators and lobbies, which are barely more personal than the street. Thus, one lives physically close to many others, but in practice is limited to those on ones floor for the sort of encounters that might lead to friendship, such as borrowing food or talking while children play. Male-female differences may moderate friendship formation in high versus low rises. (quoted in Gifford, 2007, p. 12) 2.3 The impact of high rise housing on neighbourhood livability Residents of public high-rise housing estates are likely to perceive different aspects of their housing and neighbourhood in different ways, dependent on their sense of belonging. Some residents may explain stigma in reference to the irresponsible behaviour of fellow residents (Hastings, 2004). Others may not feel connected to their neighbourhood and may not use community facilities (Hastings, 2004). Forrest and Kearns (2001) suggested that communication between residents shapes the image of their neighbourhood and stated: neighbourhoods seem to acquire their identity through an on-going commentary between themselves and this continuous dialogue between different groups and agencies shapes the cognitive map of the city and establishes good and bad reputations (p.2135) (quoted in Wilson, 2008, p. 5). However, the social connectedness of urban high-rise developments may influence residential satisfaction. Halpern (1995) suggested that if people are in frequent contact with their neighbours, then the objective quality of their house makes little difference to their level of residential satisfaction. On the other hand, Halpern (1995) asserted that if people are not in frequent contact with their neighbours then consequently, the objective quality of their house has a large impact on their satisfaction. In other words, residents who are involved in their local community tend to be happy with where they live regardless of the physical quality of their homes (Halpern, 1995, p.113). (quoted in Wilson, 2008, p. 6). Baum and Palmer (2002) found, from their study of residents perceptions of the influence of place on levels of social capital, that there exists a direct link between urban infrastructure and social capital. These authors concluded that higher levels of social capital are likely to occur in neighbourhoods where residents have a positive image of their environment and where their environments are green with open spaces Additionally, natural features and open spaces were found to facilitate a sense of community in new urbanist communities. (quoted in Wilson, 2008, p. 6). As well as green spaces contributing to urban neighbourhoods social connectedness, pets have been found to facilitate social capital too. A study completed by Wood, Giles-Corti and Bulsara (2005) investigated the role that pets can play in promoting social capital, by surveying a random sample of 339 Australian residents. These authors found that pets promote opportunities for their owners to have social contact with other pet owners, neighbours and members of their community. Furthermore, pets were found to motivate owners to participate in community events and to make use of community facilities (Wood, 2005). (quoted in Wilson, 2008, p. 7). 2.4 The family in highrise housing 2.5 Children in highrise housing Innumerable studies suggest that children have problems in high-rises. It is known forfamilies with small children, the evidence demonstrates that high-rise living is an unsuitable form of accommodation (Conway Adams, 1977, p. 595.) Another study concludes that high-rise housing does not provide an appropriate living environment for preschool or school-age children because too few of the attributes of a single-family house have been accounted for (Cooper Marcus Hogue, 1976, p. 34. This has not seemed to change with time. Children under 8 are usually not allowed to go downstairs by themselves, and if they were allowed to go down, parents found it difficult to supervise their play. The problems range from fundamental child development issues to everyday activities such as play. For example, a Japanese investigation (Oda, Taniguchi, Wen Higurashi, 1989) concluded that the development of infants raised above the fifth floor in high-rise buildings is delayed, compared to those raised below the fifth floor. The development of numerous skills, such as dressing, helping and appropriate urination was slower. Children who live on higher floors also go outside to play less often (Nitta, 1980, in Oda et al., 1989). A study in India recognized that childrens difficulties are not solely a function of living in high rises (Oke, Khattar, Pant Saraswathi, 1999). Learning to read may be affected by the floor level on which children live (Cohen, Glass Singer, 1973). The researchers measured sound levels, ability to discriminate auditory stimuli, and reading skills in children who lived in high rises built above a major highway in New York. Children in lower-level apartments, Gifford 10 discriminate sounds and had poorer reading skills, than children who lived in higher floors. Apparently, where traffic noise is a considerable factor, high rises may be good for children who live higher up in high rises. Childrens play clearly is affected, as parents in high rises either keep their children indoors more often, which means close protection or over-protection in an indoor environment, or allow them outside, many floors away, which can result in under supervision. One outcome is that children in high rises, on balance, spend more time playing alone and in restricted play (Gittus, 1976). Perhaps this is why there is evidence that high-rise raised children have lower levels of motor ability than children reared in single-family dwellings (Crawford Virgin, 1971; cited in Michelson, 1977). (quoted in Gifford, 2007, p. 11). 2.6 The elderly in highrise housing A study by Kweon, Sullivan and Wiley (1998) found that elderly public highrise housing residents sense of community was stronger when they spent time in outdoor green common spaces, areas with trees and grass. (quoted in Wilson, 2008, p. 6). Welfare and the types of living arrangement for the elderly are also gaining wider attention. The aged should be supported by their families, the government and the community, to live and be integrated into the mainstream community for as long as possible (National Council of Social Services, 1996). Hence, planning and designing of housing with essential supporting services should be carried out for this group of people who are more at risk and deserving of care and consideration. 2.7 Secondary studies done on residential responses on high rise living 3. Primary study Case studies done in Delhi and NCR 3.1 Methodology A questionnaire based survey is conducted in housing societies of varying heights (sample questionnaire attached). The questionnaire aims to find social implications with respect to heights of residential buildings. The same number of people are surveyed in all the case studies i.e 15 people, further divided equally in the age groups: teenager, adult and elderly. Data is further analysed to understand the topic in study. 3.2 Selection criteria of case studies Distinct variation in height (4 storey, 10 storey, 20 storey) Within Delhi or NCR 3.3 Data collection through Questionnaire 3.3.1. Low rise housing, Vasant Kunj Not done yet 3.3.2. Med rise housing, Dwarka Elligible Co-operative Group Housing society (10 storey building) Address: Plot no 38, Sector 10, Dwarka 3.3.3. High rise housing, Gurgaon Not done yet 4. Analysis of Data 5. Findings According to the case study done in Dwarka, a pattern can be observed between the liking of a particular type of housing i.e low, medium, high and the generation. It is found that teenagers, todays generation prefer the highrise. Adults prefer medium rise housing walk ups. While the elderly prefer the bungalow system, the idea where one can say this particular piece of land is the property of my family and me. A highrise, however, stresses on community land or space, then the unit or apartment becomes the property of the individual owner. The finding exemplifies how one becomes accustomed to particular conditions during their years of development and seems to become their preferred style of living. It is also found that there are a number of spaces where people interact such as the community hall, gym, badminton court, children play area, the road which runs along the periphery of the society which acts a Theories of Demand for Audit: An Analysis Theories of Demand for Audit: An Analysis Audit refers to an examination of the financial reports of a firm by an independent entity. The separation of business ownership and management in modern society has created a need for accountability; causing the role of audit to change as the needs of stakeholders change. Audit, in itself, caters to the relationship of accountability; independent from other parts of the firm to provide a true and fair view of the financial reports of an organisation. Whereas, the value relevance refers to the auditors ability and responsibility to provide reasonable assurance that financial statements are free of material misstatement, either due to fraud or error; or both. Audit theories provide a framework for auditing, uncovers the laws that govern the audit process and the relationship between different parties of a firm, forming the basis of the role of audit. Mautz and Sharaf expressed that concepts provide a basis for advancement in the field of knowledge by facilitating communication about it and its problems. There are many theories which may explain demand for audit services in modern societies. These include, but are not limited to; The policeman theory The credibility theory The theory of inspired confidence The agency theory The policeman theory asserts that the auditor is responsible for searching, discovering and preventing any fraudulent activity. However, the role of auditors is to provide reasonable assurance and an independent, true and fair view of the financial statements. Although, there has been more pressure on auditors to detect fraud after recent reporting scandals e.g. Enron. It can be argued that in modern societies, the users of statements want auditors to be responsible for fraud detection as they use audit reports to analyse and make decisions. However, auditors are not responsible for finding all fraud but should improve their detection rate to instil public confidence. ISA (UK and Ireland) 240 states that the primary responsibility of fraud prevention and detection rests with the management and the governance of an organisation; it is also important that more emphasis is placed on prevention of fraud. However, the auditor also has a duty of care to the end users of audit reports and s hould consider risks of material misstatements due to fraud when calculating audit risk. The credibility theory suggests that adding credibility to financial statements is an integral part of auditing, making it a fundamental service auditors provide to clients. Audited financial statements boost users confidence in an organisations financial records and managements stewardship; in turn, improving their decision quality such as, investment or new contracts, based on reliable information. This is because stakeholders need to have faith in the financial statements. The credibility gained by financial statements would affect decisions by stakeholders (e.g. Credit limits provided by suppliers) and also helps shareholders put trust in management; reducing the information asymmetry between stakeholders and management. However, Porter (1990) concluded, that audited information does not form the primary basis for investors investment decisions, but in my opinion audit reports may still play a part; albeit small, in investment decisions. The theory of inspired confidence focuses on both the demand and supply of audit services. The relationship of accountability is realised with financial statements; however, as outside parties cannot monitor any material misstatement or bias in financial reports, the demand for an independent reliable audit arises. The supply of audit services should satisfy the public confidence that arises from the audit and fulfil community expectations, as the general function of audit is derived from the need for independent examination and an expert opinion based on findings; due to the confidence society places in an independent auditors opinion. It can be assumed that if society lost confidence in audit opinion, the social usefulness of audit would cease; as audit delivers benefits to the users of financial statements. However, as Limperg argues an auditor should try to meet the expectations of a rational outsider but not create higher expectations from his audit report than is justifiable by his examination of audit evidence. As Limperg states The theory expects from the accountant that in each special case he ascertains what expectations he arouses; that he realizes the tenor of the confidence that he inspires with the fulfillment of each specific function (Limperg Institute, 1985, 19). The auditor should maintain appropriate business practices to maintain his independence from the firm being audited, in order to satisfy his obligation to examine business practices and provide a credible opinion on the financial statements. The agency theory emphasises that audit services are employed in both the interests of third parties and management. An agency relationship exists between the agent (management) and principals (shareholders, employees, banks etc.); where the authority of decision-making is delegated to the agent. If both principals and agents want to maximise utility, the agent may not always act in the best interests of the principal as their interests may differ e.g. shareholders may want to maximise share value, management may be interested in company growth. Hence, agency theory focuses on the costs and benefits of an agent-principal relationship. Costs that arise due to the decision-making authority given to agents, in modern companies due to separation of ownership and control are agency costs, agency costs are the sum of the monitoring expense by the principal, the bonding expense of the agent and the residual loss. A beneficial agency cost would maximise shareholder value and an unwanted agency cost would arise due to conflict of interest between shareholders and managers. Analysis of agency costs give an indication of how well an agent is discharging his responsibilities towards the principal, enabling the principal to observe and introduce controls to reduce any conflict of interest. As an organisation has many contracts, several parties (e.g. suppliers, employees etc.) which add value to the company for a given price, for their own personal interests; it is the agents responsibility to optimise the contracts to maximise the value of the organisation. An audit is a monitoring mechanism for principals to gain an independent and reliable opinion on the financial statements provided by the agent, reinforcing accountability and maintaining confidence and trust in the organisation. Agency theory is the most widely used audit theory. These theories demonstrate the need of accountability in modern society and the role of audit in providing reasonable assurance and unbiased opinion to users of financial statements, about an organisation. Stakeholders place trust in auditors due to the credibility of audit; lenders, suppliers and employees may want reasonable assurance on the accounts of an organisation before any business contracts are established. Shareholders want an independent opinion on the running of the organisation and how the management is executing its stewardship, they also require a true and fair view of financial statements to analyse their investment in the organisation and to gain confidence in the management and in turn, the organisation. Societal expectations from auditors may exceed the capability of audit creating an audit expectation gap, where users of financial statements expect an auditor to detect all material fraud; due to their legal access to company records and right to gain explanation from employees for the purpose of audit. ISA 200 also emphasises that due to the limitations of an audit, there is an unavoidable risk that some material misstatements will not be detected, even when the audit is done in accordance with the ISAs (UK and Ireland). Hence, while auditors discharge their duties, they should educate the public about the inherent limitations of audit and their role in financial reporting. It should be understood that auditors too rely on the management to gain information about the activities of an organisation. Imparting that the audit is based on calculated audit risk which would have been reduced to an acceptable level however, it is not possible to provide an audit opinion without any audit r isk present. Audit theory has evolved over time as needs of society changed, so did audit techniques resulting in a change of auditor function. A considerable investment into the development of auditing theory is justified as it will help us address audit deficiencies with a more tailored approach towards the complex needs of modern society, with the fast-paced trading of stocks and extensive contracts of organisations. Auditors are placed in a position of trust to provide an independent and unbiased opinion on financial statements. Extensive research in developing audit theory might help auditors to discharge their duty with more competence and may reduce audit risk substantially. However, it can be argued that the expectation gap should be filled by means of education in order to enable stakeholders and third parties to interpret and analyse audit reports correctly, with rational expectations from the auditors. Also, to help them make informed decisions based on audit reports, fulfilling the pu rpose of the audit.

Fgjhdfh

Rudyard Kipling Required literature: Brodey K. , Malgaretti F. Focus on English and American Literature. M. , 2003. Pp. 191-197. Supplementary literature: ?. ?. . . ?. , , 2007. . 230-243. 1. English short-story writer, novelist and poet Kipling was the first Englishman to receive the Nobel Prize for Literature (1907). l His most popular works include â€Å"The Jungle Book† (1894) and the â€Å"Just So Stories† (1902), both children classics though they have attracted adult audiences also.He tried his hand at many sorts of genres: he was a dialect poet, folklorist, adventure novelist, writer of books for children. His books are valuable source of information not only about the 19th century, but about men in general. Born in India in 1865, Kipling was sent to England at the age of six, there to undergo eleven years of formal Victorian education. He returned to India in 1882, and for the next seven years worked as a reporter & soon turned to fiction writing. Speak about Kipling’s biography and its influence upon the creative works by the author. 2.Kipling never wrote by impulse – he had a doctrine and it sounds like â€Å"Art for Morality’s Sake†. He created the fantastic world of his own, very much rooted in reality. Speak about â€Å"Jungle Book† being a mixture of romanticism and realism. 3. Kipling became nationalist saying that English nation is the only that could bring the world to prosperity, to educate all people. But he does not speak about the English only but about the whole of mankind. And he shows some conditions under which a human being can become a man in his poem â€Å"If†. Prove that the author addresses the whole mankind in this poem. . One of his chief works – â€Å"Barrack-Room Ballad† – is a collection of poetry, about the experience of military service in India and other parts of the British Empire. It contains the most famous of Kipling’s dialect poems. There are two sections in this book. What do these two sections comprise? 5. â€Å"The Ballad of East and West† depicts the differences present between the east and west even though uniformity in human nature subsists around the world. In this ballad Kipling also displays his ability to create lifelike characters through â€Å"Kamal† and â€Å"The Colonel’s Son†.Through the use of imagery and witty verse he makes both of these fictional characters come alive. What is the most famous quotation from this ballad and why does it cause misinterpretation? 6. His novel â€Å"Kim† is generally regarded as his best novel. The story, set in India, depicts the adventures of an orphaned son of a sergeant in an Irish regiment. Kim is European, not an India, and he is not a Maugly because his system of values is a mixture of that of European and that of Indian, full of truth and superstitions. Judge the merits of the book. Speak about the philosophy of the book.

Public School Versus Home School Essay

Over the years people have debated which one is a better education system for children, whether it is public school, or home school. There are many arguments for which one benefits the student more, such as social development in children, the education level to which he receives and also the maturity level upon completion. With the number of homeschoolers growing at about 11% a year so you can see that the public opinion of homeschooling is slowly changing. Pros and Cons of public and home school education When considering the difference between public school and home school education there are many pros and cons for both sides it depends on the learning ability of the student. Here are some of those differences: Pros of Public School: * Learning within a social setting * Extracurricular activity availability * More curriculum opportunities * Diverse social education Pros of Home School * Free to choose curriculum * Free to choose schedule * Small teacher to student ratio. * Teaches students to be independent in their learning choices Cons of Public School: * High student-teacher ratio * Less independence (scheduled learning) * School chooses curriculum * Peers based on area instead of choice Cons of Home School * Usually more expensive than public school * Teachers are not always qualified to teach all subjects * It is harder to provide social interaction * Colleges sometimes have stricter admission policies concerning homeschooled students. Differences in social development. One main arguments between public school and home school is the social development of the student, according to a California study by researcher Dr. Brian Ray 92% of superintendents believe that home learners are emotionally unstable, deprived of proper social development and too judgmental of the world around them. And some home school parents argue that children are immersed daily in a hostile setting that constantly works to influence them in the ways of the world which their parents have not had time to prepare them properly. For example some people think that homeschoolers spend their days isolated from society at kitchen tables with workbooks in hand, even though there are many programs out there where they can get social interaction, NHERI reports that home schooled students participate in approximately five different social activities outside the home on a regular basis. On the other hand, parents of public school students now and days are not as surprised to see reports of or hear about school shootings; find drugs or condoms in backpacks; or receive phone calls from the police and principals. So the argument that home school parents make, is that they have more control on the social contact their children receive. According to a leading developmental psychologist, Dr. Gordon Neufeld, peer interaction instead of facilitating the process of socialization, it is now more likely to lead to the premature replacement of adults by peers in the life of a child. Such children become peer-oriented rather than adult-oriented and are more difficult to parent and teach. A parent who is truly interested in his child’s education and not just kicking against the system can easily find ways to give his child the socialization skills that will make him a better member of society. Public school advocates argue that the biggest problem with homeschooling children is that they miss out on socialization. They claim that by not being involved in the classical classroom environment, they miss out on social skills which are second nature to children from the public schools. Homeschooling parents who wish to give their children good social skills must go out of their way to  expose their children to social situations which they can learn these skills. Differences in educational advance Although many public school administrators say that parents lack the necessary skills to teach their own children and the department of education has no way of knowing if the homeschooled students are being taught the necessary curriculum they have passed legislation that requires parents to pass some level of certification with the state or local school district before teaching their children at home. Most of this can be discredited because of the study of Dr.Thomas Smedley, who conducted a study utilizing the Vineyard Adaptive Behavior Scales test, which identifies mature and well-adapted behaviors in children, where home schooled students ranked in the 84th percentile whereas public schooled students were only in the 23rd percentile. On average, government schools spent $6,500 per student every year and private schools spent $3,500. Parents undertaking home schooling spent of $550 per student each year, although this figure does not take into account the time spent by parents on home schooling for which a public schoolteacher would be paid. home schooling provides you not only with the opportunity to teach your children what you think they need to know to succeed in the real world, but it also allows them to opportunity to develop their own skills and interests to a degree that is rarely possible in the public schools. In conclusion, homeschooling can be the best option for a child if the following conditions exist: the home provides a suitable learning atmosphere, the parent is capable, the child is receptive and the option to home school exists. These factors include the enabling of parents, the emotional health of the child, interest and curiosity, the socialization of the child and the teachability of the child. Regardless of your choice, the important thing is to understand what is available and the consequences of both systems; although many teachers believe that successful home instruction by uncredentialed parents undermines their expertise and jeopardizes their jobs. Yet from the research the home learning environment seems more profitable for the students’ academic growth. References U. S. Census Bureau, The Barna Group, NHERI, Dr. Michael Slavinski, Dr. Brian Ray, Dr. Thomas C. Smedley, Dr. Larry E. Shyers, Dr. Michael Mitchell, Dr. Linda Montgomery, Dr. Rhonda A. Galloway, Dr. Amy Binder, Belick, Stacey; Kathryn Chandler; and Stephen Broughman, â€Å"Homeschooling in the United States: 1999. † NCES Technical Report, 2001-033. Washington, D. C. : U. S. Department of Education, National Center for Education Statistics, 2001 Smith, Christian, and David Sikkink. â€Å"Is Private Schooling Privatizing? † First Things 92 (April 1999): 16-20, Rudner, L. M. (1999). â€Å"Scholastic achievement and demographic characteristics of home school students in 1998†, Cloud, John and Jodie Morse. â€Å"Home Sweet School†, Neufeld, Gordon, â€Å"Homeschooling, Time. com, nheri. org, familyfun. go. com.

The Development of Roads in the Industrial Revolution

Pre-1700, the British road network hadn’t experienced many major additions since the Romans had built some over a millennia and a half earlier. The main roads were largely the decayed remains of the Roman system, with little attempt at improvements until after 1750. Queen Mary Tudor had passed a law making parishes responsible for roads, and each was expected to use labour, which workers were obliged to offer, for free six days a year; landowners were expected to offer the materials and equipment. Unfortunately, the workers were not specialised and often didn’t know what to do when they got there, and with no pay there wasn’t much incentive to really try. The result was a poor network with much regional variation. Despite the appalling conditions of the roads, they were still in use and vital in areas not near a major river or port. Freight went via the packhorse, a slow, cumbersome activity which was expensive and low in capacity. Livestock could be moved by herding them while alive, but this was a tiring process. People used the roads to travel, but movement was very slow and only the desperate or the rich travelled much. The road system encouraged parochialism in Britain, with few people – and thus few ideas – and few products travelling widely. The Turnpike Trusts The one bright spot among the British road system were the Turnpike Trusts. These organisations took care of gated sections of road, and charged a toll on everybody travelling along them, to be ploughed into upkeep. The first turnpike was created in 1663 on the A1, although it was not run by a trust, and the idea didn’t catch on until the start of the eighteenth century. The first actual trust was created by Parliament in 1703, and a small number were created each year until 1750. Between 1750 and 1772, with the needs of industrialization pressing, this number was much higher. Most turnpikes improved the speed and quality of travel, but they increased the cost as you now had to pay. While the government spent time arguing over wheel sizes (see below), the turnpikes targeted the root cause of the problem in the shape of road conditions. Their work on improving conditions also produced road specialists who worked on larger solutions which could then be copied. There were criticisms of turnpikes, from a few bad trusts who simply kept all the money, to the fact that only around a fifth of the British road network was covered, and then only the major roads. Local traffic, the main type, benefited much less. In some areas parish roads were actually in better conditions and cheaper. Even so, the expansion of Turnpikes caused a major expansion in wheeled transport. Legislation After 1750 With a growing understanding of Britain’s industrial expansion and population growth, the government passed laws aimed at preventing the road system decaying any further, rather than improving the situation. The Broadwheel Act of 1753 widened the wheels on vehicles to reduce damage, and the General Highway Act of 1767 made adjustments to the wheel size and number of horses per carriage. In 1776 a law provided for parishes to employ men specifically to repair roads. The Results of Improved Roads With the quality of roads improving – albeit slowly and inconsistently – a greater volume could be moved faster, especially expensive items which would absorb the turnpike bills. By 1800 stagecoaches became so frequent that they had their own timetables, and the vehicles themselves were improved with better suspension. British parochialism was broken down and communications improved. For instance, the Royal Mail was set up in 1784, and their coaches took post and passengers across the country. While industry did rely on roads at the start of its revolution, they played a far smaller role in moving freight than the newly emerging transport systems, and it is arguably roads’ weaknesses which stimulated the building of canals and railways. However, where historians once identified a decline in roads as new transport emerged, this is largely rejected now, with the understanding that roads were vital for local networks and the movement of goods and people once they had come off the canals or railways, whereas the latter were more important nationally.