Statistics

The relation of technology with Humanity has countless and often unpredictable outcomes and effects on today’s society. The smartened is a prime example of the advancement of technology and its an attraction to humans. Cellular devices such as the smartened went from the classic buttons to the more common touchstones. And when people might have began thinking that that was the farthest a phone could be technologically advanced, they were proven wrong again! Now Humans only have the unique and quick option to instead type a text to communicate and array out actions, we now have the unique option to instead use voice guidance.

Technology and Humanity

A Positive Side Technology has done nothing but good for the Human race since the beginning Eng of time! Positive effects technology has on society include Education, transportation, should and Industry, Exchange Of Information, Advertising and Entertainment, Cellular C immunization and countless more. Technology influences many other aspects of our lives; d erectly and indirectly. Simply put, technology is almost a necessity in today’s society. Where would we be as a people without technology? This question can only b e answered with disaster.

Technology gives mankind a sense of direction and guidance and without it, almost everything we take for granted today, would be a struggle without the gift that t is technology. Complications and problems that would exist without the presence of techno ago could include minimum communications, drastically slower Transportation, Limited Connect actions, Knowledge and even Education! For example, there are key with concerns to Education. Wi the Technology and Education hand in hand, technology further enhances people’s (student’s) interests about School in general.

For example, being engaged with their less ones by being occupying themselves with virtual field trips and video tutorials. With Technology and Humanity, there are endless positive possibilities that AR discovered and developed in everyday life. For example, www. Academia. Deed’s article discusses numerous success between the two, “Technological advancements have show n a substantial growth concerned with each and every field whether it be the communication systems, astronomy, semiconductor devices, automobiles, electronic devices of daily u sage, belletristic vices, building and architectural design techniques or the computers”.

The pros may seem endless, however, there are cons as well. Advancement in Technology: A Darker Side Where there are upsides to a situation, there are downsides. With technology, there are without a doubt cons when it comes to their relationship with Humanity. This “Darker Side” of technology includes major reliance on technology, the abuse of technology, a ND the time consuming effects Of technology. Technology is a wonderful things, and Humans love using it, whether they’re c amputees, tablets, phones, and even television. However, this can become highly addict eve and cause Humans to be “too” actively engaged with technology.

Due to this, we become so busy and distracts us from spending time with loved ones and even doing everyday cacti pities. Society has developed a major dependence and reliance on Technology. This can cause us to lack patience, and even a willingness to act before we think. For example e, we can become inpatient in slight situations, such as waiting for speedy responses to our Emma ills, texts, and calls. This major dependence on technology can negatively affect us in situations w ere we need patience and even do something ourselves without the use of technology.

Weapon Engineering

Technology and Weapon’s are one in the same. But many will ask the control reseal question, is it for a good or better worse cause? Believe it is for both. Weapons are useful; even a need in most situations. Womb. Academia. Due state “Nevertheless, weapon incorrigibleness and provides a huge advance. Rive Larry between the countries may also be ascribed to technological advancements, as the country sees compete for the development of new warfare techniques and equipments”. This is a huge plus because weaponry is not only local, for example, a robbery or house invasion. It is worldwide!

Etc homology advances weaponry everyday, and they are required in even the biggest of sit cautions such as War. Weapons, on the other hand obviously could be a negative thing. Vow. Aced aim. Due states “Nevertheless, weapon engineering propels and provides a huge advance CE. Rivalry between the countries may also be ascribed to technological advancements, as the coo entries compete for the development of new warfare techniques and equipments”. This quote high hilts the issue of he possibility Of full on world warfare, all due to the greediness and competition venues of countries too have the latest and strongest weapons.

Quite honestly, its only a matter of time when they will be used; this should not be a possibility whatsoever. However, this is the problem that weapons/ technology pose on the world today. Artificial Intelligence: What is Artificial Intelligence? According to www. W. Merriment’s. Com, is is” 1 : an area of computer science that deals with giving machines the ability to seem like the eye have human intelligence 2: the power of a machine to copy intelligent human behavior”. Believe it or not, there are many reasons to like and dislike Artificial Intelligence.

Albert Hubbard once said, “One machine can do the work of fifty ordinary me n. No machine can do the work Of one extraordinary man”. This is true without a do but. Artificial Intelligence is used everyday to the benefit of mankind. With that being said, t here are numerous benefits of Artificial Intelligence. For example, accomplishing tasks without getting tired. An example of this is getting a specific objective or task completed without taking breaks such as a lunch or coffee break. In summary, Artificial Intelligence can get a job done al most instantly, compare to that of humans alone. The real danger is not that computers will begin to think like men, but that m en will begin to think like computers” is a quote stated by Sydney J. Harris. It is quite accurate. Despite the benefits of Artificial Intelligence, there are key disadvantages to it. What if the Artificial Intelligence were to break down? If you were performing a task, such as transfer erring money from one device to another, it could all be gone in an instant. Ironically, just as easy it is to complete a ask with Artificial Intelligence, it IS as easy for an entire task to turn into nothing Eng. Sadly, there are numerous other cons to Artificial Intelligence.

There is also the e possibility of losing countless amounts of information  further explains, “In particular cases, because of the malfunction of specific parts, artic facial mind can fall short to keep its memory all the files which it must have. This thing can also o occur with humans. Once a person is liable of the keeping of information and collection of data an d fall short to do he job, it is somewhat that is accepted and frequently branded as your mists eke- On the other hand, with artificial mind it is not assumed and this really makes the entire did preference, in the end making it an issue.

Artificial intelligence or computer system requires to be s witched off on a daily basis for work maintenance. This could be a restraint to output and office once as well as to the whole interests and benefits of the company in question”. Artificial Intelligent once is truly a Wild Card in its possible outcomes. Medical Technology: Medical Technology, according to NNW. Wisped. Com is “Medical Technology, which is a proper subset of health technology, encompasses a wide range of healthy are products and is used to diagnose, monitor or treat diseases or medical conditions affecting h unmans”.

Medical Technology is a positive side of the relationship between technology and hum Anita. This deals with the improvement of human health, and this is key to society. People will continue to gets, hurt and injured. The field isn’t going away anytime soon. Medicine is the Holy Grail of human health, and without it people would not s reeve. Medical Science is extremely beneficial, “Research in the field of medicine has allowed for the development of many new treatments, drugs, medicines, and solutions that heave allowed for the dramatic prolegomena of the human lifep. As stated by www. Academia. De u. Due to the advancement and development of Medical Technology/ Science, human life ps are expanding and people are living longer and happier lives because of it. Nuclear Technology: Nuclear Technology is a very debatable topic. Nuclear weapons, nuclear media cine, and nuclear power are among the many applications Nuclear Power can be used f or. One of the most controversial being Nuclear Weapons. However, when determining an opinion on this topic, it should be determined from a standpoint of the people as a whole, rather that n individually.

A positive aspect of Nuclear Technology includes Nuclear Medicine. Nuclear M educing diagnoses diseases, x rays can identify sensitive parts of the body when identity faying a disease, physicians can perform their operations easier and more responsibly due to Nuclear Medicine. Nuclear Power is another positive for Nuclear Technology. Nuclear Power is c noninsured as another great source of energy, and it is a manageable source of regenerate energy. However, there are numerous downsides to Nuclear Technology. Although Nuclear Power can be positive, some negatives sometimes outweigh it.

Nuclear Pope r produces radiation, which can lead to cancer in Humans and almost everything about N clear Power is expensive. Www. Half-heartedness’s. Org states that “Research in the field of medicine has allowed for the development of many new treatments, drugs, medicines, and solutions that have allowed for the dramatic prolegomena of the human lifep”. Lastly, there is the issue of Nuclear Weapons. When used, Nuclear Weapons are highly dangerous. The RI sky of human life when these weapons are used are great.

A multi-centre, experimental randomised clinical test is the survey design chosen as it is the recommended attack to obtain a valid comparing of viing intercession schemes ( Green, 1997 ) . The independent variable is the instructional method which will be manipulated to see whether it has any affect on the dependent variables, which are attachment and exercising public presentation. The group having the Digital Versatile Disc ( DVD ) will stand for the survey group. The group having illustrations will move as the control group as illustrations are supported by literature and presently used in standard physical therapy pattern. It is necessary to include a control group to forestall overestimate of intervention consequence. A true control group ( having no instructional assistance and doing the test a randomised controlled test ) has non been used as it would be unethical to keep back intervention clearly shown to be effectual ( Schneiders et al. , 1998 ) .

Recruitment

The test aims to be as representative of the UK population as possible to increase population/external cogency. The test will include 84 females and 56 males to stand for the 3:2 female/male ratio of degenerative arthritis sick persons in the United Kingdom ( ARC ) .

Under-representation of cultural groups would impact the external cogency of comparative consequence estimations. The National Statistics Office provinces that the 2001 Census found that 8.3 % of the UK population belonged to other cultural groups and this figure appears to hold risen to 10.1 % harmonizing to the Labour Force study, 2006. Thirty per centum of participants will be recruited from other cultural groups so that 1 ) the strata is big plenty and 2 ) cultural minorities are reasonably represented. This figure will nevertheless be checked with the statistician prior to test beginning.

Research suggests that people with a lower educational attainment are less likely to adhere to exert, it is hence of import to see where participants will be recruited from. A survey by the Organization for Economic Cooperation and Development ( 2005 ) showed a close correlativity between educational underachievement and countries of societal want in London. Cooper ( 2003 ) found those populating in interior London by and large achieved lower classs than those in Outer London ( appendix1 ) .Therefore to increase external cogency, 2 Inner London and 2 Outer London locations have been chosen.

Inclusion Standards

Inclusion/exclusion standards are used in this survey to place appropriate participants and guarantee their safety. Strict standards will guarantee 1 ) research workers can non act upon choice to favor or except certain predictive factors, therefore biasing the consequences 2 ) participants are representative of populations to whom the test ‘s findings will use, therefore keeping external cogency. It is besides of import to see that if the standards are excessively restrictive it could restrict the size of test and the findings will miss generalization.

Participants will be eligible if they are aged 50+ as 1 in 5 grownups have knee degenerative arthritis by this age and it is uncommon in people younger. By the age of 80, it increases to 1 in 2 grownups ( ARC ) . The test will hold no upper age bound so that the findings are relevant to all age groups susceptible to knee degenerative arthritis. Inclusion of older participants is peculiarly pertinent to this survey as Henry et Al ( 2000 ) found grownups aged 65+ had greater troubles retrieving exercisings which may impact attachment and exercising public presentation.

Participants must hold equal hearing, vision and apprehension of written and spoken English to let equal comprehension of the exercising instructions. In pattern this may non be necessary ; nevertheless, for the interest of this test it must be controlled to forestall confusing consequences.

To forestall allotment prejudice, participants will be required to hold entree to a DVD participant, irrespective of their allotment. The Office of National Statistics ( 2008 ) found that 86 % of the population owns a DVD participant. This will merely except a little figure of the population so it is considered acceptable.

Radiographic grounds of degenerative arthritis, grade 2-3 on the Kellgren and Lawrence graduated table is an inclusion standard as Deyle ( 2000 ) found increased disease badness is associated with lower attachment. Guaranting all participants are mild-moderate makes the consequences comparable. Additionally, it would be unethical to supply unneeded intervention. The Nice guidelines ( 2008 ) recommend beef uping exercisings for degenerative arthritis patients ; therefore participants would be prescribed beef uping exercisings irrespective of the test. Radiographic grounds ensures patients are non given an inappropriate intervention by clinicians who may desire to increase enlisting rate.

Exclusion Standards

Participants with inflammatory arthritis will be excluded as beef uping exercisings can worsen redness in the articulatio genus articulation during a flare-up ( Luqmani et al.,2006 ) . Similarly, Sharma et Al ( 2003 ) found that in certain joint environments, such as malalignment or laxness, higher quadriceps strength was associated with a greater hazard of disease patterned advance hence such participants will besides be excluded. Participants who have antecedently been prescribed lower-limb exercisings or partaken in regular exercising categories will be excluded as they may demo increased exercising public presentation and attachment. Participants with cognitive damages may non be able to give informed consent, therefore inclusion would be unethical. They may besides hold impaired ability to retain information which could confuse the consequences. Finally, participants will be excluded if they have cardiac jobs or any serious pathology as they may hold an increased hazard of an inauspicious reaction or necessitate onward specializer referral which may detain beginning of physical therapy.

Procedure

Random allotment and allotment privacy

This test will utilize consecutive numbered, otherwise indistinguishable, opaque, certain envelopes ( SNOSE ) to randomize participants and guarantee allotment privacy. Participants will be randomised as it is considered the most dependable method of making homogenous intervention groups in footings of known or unknown predictive factors ( Altman 1999 ) . It controls for unsuspected effects and increases the likeliness that any ascertained differences are caused by the experimental status, therefore increasing the internal cogency of the test.

An extra protection against prejudice during randomisation is concealment of allotment. This will forestall the research worker from act uponing which intercession group each participant is assigned to, hence forestalling a choice prejudice. A choice prejudice could ensue in an overestimate of the effects of the intercession by about 40 % ( Schulz, 2002a ) . SNOSE is an economical and straightforward agencies of guaranting allotment privacy. The extra safeguards ( e.g. aluminum foil, carbon paper ) increase the trouble of uncloaking the allotment strategy. By puting the group assignment card inside a folded sheet of aluminum foil ensures the envelope is impermeable to light and run alonging the interior of the envelope with C paper allows the envelope to reassign information onto the assignment card, making an audit trail. Stratified randomization is still possible utilizing randomization envelopes by holding a set of envelopes for each combination of stratification factors.

Stratification

Baseline features such as age, gender, ethnicity and instruction will be recorded at the beginning of the test. As this is a comparatively little test, there is a greater hazard of unequal distribution of patient features between groups ( Kernan 1999 ) . Age, ethnicity and educational attainment are known to be strongly related to attachment and public presentation ( predictive ) therefore stratification is needed ( Schluz, 2002b ) . A big survey by Sluijs et Al. ( 1993 ) found attachment to place exercisings increases with age and is reciprocally relative to educational degree. Rastall et Al. ( 1999 ) and Henry et Al ( 2000 ) found grownups aged 65+ had greater trouble memory exercisings which may impact public presentation. Evidence besides suggests cultural minorities are less likely to adhere to exert ( e.g. Muse, 2005 ) . To let for 3 strata the sample size had been increased. However, as the test is to include merely 30 % of participants from other cultural groups this may impact stratification. Therefore, this figure will be checked with the statistician prior to the beginning of test and if found to be excessively low to adequately stratify cultural minorities, either sample size or the figure of cultural minorities included will increase further.

Stratified randomisation besides helps forestall type I error ( Feinstein and Landis, 1976 ) and better power ( Lachin and Bautista, 1995 ) and is most good to tests ( such as this ) with less than 200 participants ( Schluz, 2002b ) . As the writer is unsure as to what the existent figure of participants in each stratum will be before the test commences, permuted blocks within each strata will guarantee balance between the chief intervention weaponries. Schluz ( 2002b ) suggests that it may be possible to expect the randomisation sequence in some tests that are block-randomized utilizing unvarying block sizes, hence this test will utilize two different block sizes ( 2 and 4 ) .

Blinding

Ideally, both participant and research worker should be blinded to avoid the comparing of interventions from being distorted ( Schluz, 2002c ) and to forestall ascertainment prejudice. This test is a single-blind survey as active capable engagement is required. The physical therapist ( who besides acts as the result assessor ) will be blinded as cognition of group assignment could make a prejudice when measuring result steps due to preconceived impressions of “ expected ” results. Furthermore, as the Exercise Assessment Scale has a grade of subjectiveness, blinding the result assessor will beef up their objectiveness.

Strengthening exercisings

Strengthening exercisings were chosen as they have been shown to better hurting and map in degenerative arthritis patients and are portion of the NICE ( 2008 ) guidelines. Previous surveies suggest a HEP can keep betterments ( Huang et al, 2003 ; Huang et Al, 2005 ) , nevertheless long term attachment was low. This suggests a demand to set up ways to better attachment to interventions clearly shown to be effectual. The exercising strength, frequence and repeats will be tailored to the person and based on findings of recent grounds ( e.g. Richards,2004 ; Jan et al. , 2008 ) . Strengthening exercisings are besides more likely to necessitate specific direction than, for illustration, aerophilic exercisings and older persons in peculiar may happen exercising technique hard to retrieve.

DVD direction

Assorted surveies ( e.g. Grove, 1999 ) find participants utilizing exercising pictures have increased motive to exercising and are less likely to develop bad habits/techniques. It is hence hypothesised DVD ‘s will increase attachment and exercising public presentation. Additionally, if public presentation improves physiotherapist clip rectifying exercising should diminish.

Result MEASURES

The Exercise Assessment Scale ( Smith et al.,2005, adapted from Rastall et al.,1999 ) was chosen as it enables elaborate appraisal of public presentation and has the highest reported dependability out of the graduated tables found. Validity of graduated table has non been officially reported, nevertheless, inter-rater dependability has been assessed ( Smith et al.,2005 ) utilizing the intra-class correlativity coefficient ( ICC ) . The ICC was 0.99 indicating first-class inter-rater dependability ( Shrout and Fleiss, 1979 ) . Prior to the test, preparation will be given to guarantee truth and consistence of measuring is increased therefore increasing statistical power. As the measuring has a grade of subjectiveness, appraisals will be recorded so that public presentation can be analyzed post-intervention to guarantee participant scaling is tantamount.

Participants will utilize a self-report log to mensurate attachment to their HEP. It is a normally used step which has been found to be dependable when compared to spouse studies ( Follick et al. , 1984 ) and nonsubjective pedometer values ( Speck,2006 ) back uping the cogency of the step. The recognized benefits include the ability to roll up informations from a big figure of people at low cost and that it does non change the behavior of the person ( increasing ecological cogency ) . However, as the step is subjective, Vitolins et Al ( 2000 ) recommends more than one method should be used to measure attachment. A widely used nonsubjective step of per centum attending to physiotherapy Sessionss will besides be used.

Direction clip will be assessed as rectification of exercisings utilizations valuable physiotherapy clip that could be spent on accessory interventions. It is hence of import to mensurate the effectivity of any intercession in cut downing clip allocated to exert rectification.

Analysis

Meanss and standard divergences will be calculated for all variables. For parametric informations ( e.g. figure of repeats, exercising frequence ) the agency of the two groups will be compared utilizing the independent-sample t-test as the survey is experimental in design, comparing 2 groups of topics ( Hicks, 2004 ) . The Exercise Assessment Scale provides ordinal informations ( Smith et Al, 2005 ) , hence a Mann Whitney U trial ( a non-parametric trial ) will be used. P-values are used to find whether a void hypothesis formulated before the survey commenced is to be accepted or rejected. To cut down the hazard of type II mistake, the degree of significance will be set at P & lt ; 0.05. In explorative surveies such as this, p-values enable the acknowledgment of any statistically notable findings. Assurance intervals will besides be used as they provide a scope of values for the variable of involvement ( the step of intervention consequence ) . This scope has a specified chance of including the true value of the variable, every bit good supplying information about the way and strength of the demonstrated consequence. Decisions can so be made about the clinical relevancy and the statistical plausibleness of the survey ‘s findings. Both statistical steps will be reported because they provide complementary types of information ( Prel,2009 ) .

Purpose to handle analysis will be used as it retains balance in predictive factors originating from the original random intervention allotment and gives an indifferent estimation of intervention consequence. Additionally it gives a more valid representation of intervention efficaciousness as it relates to clinical pattern ( Pocock, 1983 ) .

Time REQUIRED

The test is 18-months to let for a sufficient accrual period and for a long-run intercession. The writer contacted a similar sized Outpatient section, which reported about 30-40 patients present with degenerative arthritis over a 6-month period. In add-on participants will be recruited from physician ‘s surgeries and orthopedic waiting lists. It is estimated that 12-14 participants at each infirmary will come in the test during each enlisting stage. The minimal figure required is 12 so that 140 participants are recruited by the terminal of recruitment stage-3. If merely 2 participants at each infirmary are recruited each hebdomad, it will necessitate a 6-week accrual period for each stage of the test. The clip to enroll the mark population is frequently under-estimated ( Carter,2005 ) therefore the accrual period has been increased to 8-weeks to guarantee equal Numberss are reached.

The intercession period will be for 1-year as a recent reappraisal ( Jordan,2010 ) identified a demand for tests with long-run follow ups which explicitly address attachment.

Forces REQUIRED

Four physical therapists, one from each infirmary will be required to work 153 hours over the 18-month test. Participants will be seen 9 times by their physical therapist. The initial session will be 45minutes and the staying Sessionss will be 30minutes ( as criterion in physical therapy pattern ) . The 3 enlisting and intercession stages are staggered, hence, if the physical therapist sees 3 participants per hebdomad ( the required 12 per month ) and assignments are made for the same clip each month, the physical therapist will be required to work 0-4.5 hours per hebdomad ( see physical therapist timetable, appendix2 ) . The physical therapists will be employed on an hourly footing. The research helper will be employed on a parttime footing to randomize participants and publish the instructional AIDSs.

ETHICAL ISSUES

This survey addresses ethical considerations highlighted the by the Chartered Society of Physiotherapists ( 2001 ) publication on research moralss ( Appendix3 ) . The survey aims to be of “ value ” and to better the wellness of patients with degenerative arthritis of the articulatio genus. It is of import that the test is published so that the participants have non been unnecessarily inconvenienced and subjected to possible hazards. Therefore this test will merely take topographic point after blessing and understanding to print by a well-thought-of diary.

Abstraction

Listening comprehension has gained more prominence in EFL/ESL categories. Due to this prominence, bookmans have tried to cast visible radiation on different ways of bettering scholars ‘ listening comprehension. One of these ways is utilizing listening schemes. There is still a contention over the effectual function of these schemes in bettering listening comprehension. Therefore, the proposed schemes have ever been reviewed and reformed. Adopting either scheme, the class shall be rather uneffective if it fails to increase scholars ‘ engagement in the class. The intent of this survey was to look into whether or non peer-cooperative self-access stuffs version has any consequence on scholars ‘ engagement and engagement in listening categories. In add-on, the present survey tried to examine any possible alterations in pupils ‘ attitude toward listening as a consequence of the intervention. In order to carry through the intent of the survey, 90 Persian pupils who were analyzing at Islamic Azad University, an independent university, were selected based on their obtained tonss in a linguistic communication proficiency trial ( TOEFL ) . They were indiscriminately assigned to one control and two experimental groups. Then they undertook a 17-session intervention. With a quasi-experimental pretest posttest design, it became apparent that holding pupils adapt listening stuffs improved listening comprehension public presentation. And besides a positive alteration occurred in pupils ‘ overall attitude toward listening.

Keywords: Material version, Self-Access stuff, Listening Comprehension, Cooperative version

Introduction

Not until decreasing prominence of Latin ( Richard & A ; Rodgers, 2001 ) , listening was paid much attending. Stressing the of import function of listening, research workers argue that larning shall be enhanced through understanding the intended significance. It is done through processing and comprehending the characteristics of the linguistic communication and/or transforming informations into information ( Alalou & A ; Chamberlain, 1999 ; Finocchiaro & A ; Bonomo, 1973 ; Horton, 2000 ; Molina, 1997 ) .Thus it would be advisable to see listening as an incorporate portion of linguistic communication categories because developing different modes of accomplishments like listening provides scholars with rich linguistic communication acquisition experiences. Otherwise, low listening proficiency may deter scholars to actively take part in unwritten treatments ( Hayati & A ; jalilfar, 2009 ) . On the other manus, such experiences help scholars successfully monitor their ain acquisition ( Richards, 2008 ) . In other words, scholars will use the acquisition schemes including meta-cognitive, cognitive and socio-effective 1s to supervise their acquisition procedure ( Shirini Bidabadi & A ; Yamat, 2011 ) . Furthermore, “ See [ ing ] linguistic communication in-use ” motivates scholars through doing the linguistic communication larning puting more interesting ( Harmer, 2001. p. 282 ) .

Yet it is instead hard to promote scholars to affect themselves in listening procedure as the consequence of either medium or context ( McDonough and Shaw, 1997 ) . One possible solution is to better scholars ‘ attitude through acquiring them familiar with the procedure involved ( Taylor, 1981 ) .

Such consciousness enables scholars to use what they have learnt to better their linguistic communication skills non merely during but besides after the class. This can be achieved merely through guaranting that instructional content being developed best suits the pupils ‘ demands and co-ordinates foreign linguistic communication direction on a campus-wide footing ( Branch, 1998 ; Chaput, 1993 ; McApline, 1998 ) .

Materials development is a cyclic procedure that ne’er ends. In a sense, in no phase of this procedure, one would be certain of the rightness of the included stuffs for a peculiar group of scholars in a peculiar scene. So, the stuffs should ever be revised when it is traveling to be used in different scenes. Tomlinson ( 2005 ) argues that most EFL stuffs are written by well-qualified native-speaker instructors who experienced merely little categories with motivated scholars. Yet most users of these stuffs experience EFL in big category of unmotivated scholars. In a nutshell, the context is wholly different. To work out this job, Nunan ( 1993 ) believes non until we expand pupils ‘ and instructors ‘ apprehension of the procedures involved in linguistic communication acquisition, we can non develop appropriate classs. Such understanding brings about consistence among the undermentioned variables:

context ( national, regional aˆ¦ )

scholars ( age, linguistic communication degree aˆ¦ )

instructors ( personality, learning manners aˆ¦ )

stuffs ( text, undertakings aˆ¦ )

intent and aims ( class course of study aˆ¦ )

( Masuhara, 2004. pp. 1-3 )

Problem statement

About 50 to 70 per centum of the category clip is spent on hearing ; nevertheless, it is done inefficaciously ( Jalongo, 1991 ; Smith, 1992 ) . Hence instructors ‘ ailment about the deficiency of instructional stuffs on hearing is n’t uncommon ( Swanson, 1997 ) . They have been discoursing the lack of some listening stuffs available to the instructors and pupils ( Fujiwara, 1996 ; Rost, 2001 ) . The job is non merely with the importance of learning the hearing accomplishment, but it is with the activities, processs and stuffs adopted to near it. In appropriate listening stuff, as reported by Yasin Sharif and Ferdous ( 2012 ) , leads to listening comprehension anxiousness.

Empirically, carry oning such a survey might add to our apprehension of the procedure of listening comprehension. The consequences of such a survey might be of value both to instructors, course of study interior decorators and even pupils.

Merely that manner they can assist scholars be equipped with listening accomplishment, and accordingly heighten their acquisition via hearing ( Molina, 1997 ) . Making so, it is apparently required to look into the sorts of Schemes and techniques curriculum interior decorators and stuff developers can utilize to assist scholars better their hearing comprehension.

Since larning stuff is the nucleus beginning in any language-teaching/learning plan ( Richards, 2010 ) , sing these schemes and techniques while planing, they assert, will guarantee us that the designed hearing stuffs appeal to scholars ‘ personal involvement ( Brown, 2001 ; Nunan, 1997 ) . It will prolong attending and positive emotion. cooperatively-adapted ( instructor and pupils ) stuffs non merely enjoys high face cogency but consequences besides in consistence in assemblage of divergent sentiments at times convenient to participants ; meetings dominated by content non personality ; attachment to a structured docket without loss of those thoughts after the session ends ( Helten & A ; Nye, 2005 )

Therefore such coaction in stuffs version ensures the success of the plan. Yet the impression of including the most appropriate stuffs to run into the lesson aims, class and leaners ‘ demands is comparatively new to the research literature ( Tomlinson, 2001 ) . Bearing it in head, research workers have conducted a figure of surveies on class design, stuffs development and scheme preparation. They hoped they could assist scholars go independent.

Research Questions

In the present survey, listening as a macro-skill as stated by Nunan ( 1993 ) and material version ( an of import phase of course of study development ) are selected as the starting point. Thus material version is intended to pull the pupils ‘ attending and affect them into the learning plan.

Based upon such an premise, the present survey was developed to look into whether peer self-access stuff version has any consequence on listening comprehension, and whether or non this would alter the pupils ‘ attitude toward listening comprehension. In order to give way to the survey, the undermentioned inquiries were formulated:

Does peer concerted self-access hearing stuffs adaptation have any consequence on genre-based hearing comprehension ( films and intelligence ) of Persian EFL scholars?

Does peer concerted self-access hearing stuffs adaptation have any consequence on Persian EFL scholars ‘ perceptual experience of listening comprehension acquisition?

These directing inquiries are seeking to touch the facet of a receptive accomplishment which harmonizing to Carkin ( 2005 ) “ lacks the strong background of… literate accomplishments ” ( p. 114 ) . Such a instead weak background stems from the fact few surveies have been carried out on stuffs development in general and listening stuffs version inparticular ( Bhatia, 1994 ; Brown, 2001 ; Fujiwara, 1996 ; Rashidi & A ; Safari, 2011 ; Tomlinson, 2001 ) .

Literature Review

Uvin ( 1996 ) , in an effort that led to the development of an ESOL class for Chinese health-care workers, asserts that scholars and clients should be actively involved in all phases of class and stuff development. Doing so would ease the scholars ‘ engagement. To trip scholars ‘ engagement, he used two attacks. Problem-posing: here, a state of affairs was described and scholars were supposed to respond by “ treatment, planning, action and feedback ” ( p. 49 ) . The other attack was experimental acquisition in which scholars ‘ day-to-day experience was used. These attacks, he argues, helped scholars achieve competences ( sense of ownership, motive and self-pride ) . In add-on, category activities became more compatible with preferable acquisition activities. Materials, he continues, were extremely relevant because they were all generated by the scholars.

Pinheiro ( 1996 ) , in a survey on planing a authorship constituent, regarded the scholars ‘ background. Therefore, she provides the scholars with in-class and out-of-class ranked activities. Having conducted the survey, she argues that such a procedure may increase scholars ‘ interaction or coaction.

Sing listening some surveies have been done excessively. Fujiwara ( 1996 ) , seeking to promote the scholars to be more active in the hearing category and better their attitude, involved scholars in the procedure of stuffs version. She designed listening diary prep. At the terminal, she, in a study, found that the scholars ‘ attitude toward listening had become more positive and their comprehension had greatly improved.

All the above surveies have been carried out to ease comprehension public presentation. However, scholars ‘ demands should non lose sight of. In different state of affairss the scholars ‘ demands differ from one another. To guarantee that these demands will decidedly be met those who undertake listening stuff development demand to acquire familiar with the scholars at least through a distributed questionnaire. Roll uping such informations that manner increases the possibility of run intoing such demands.

2. Methodology

2.1 Participants

The survey can be categorized as the quasi-experimental pretest posttest control group design. The field work was conducted in Islamic Azad University of Qom where 90 participants ( both females and males ) were selected based upon their tonss on the TOEFL Test ( 2008 ) . The trial was given to 120 pupils, and from among those who clustered around the entire mean, 90 pupils were selected. 60 pupils were assigned to the experimental group, which included two subgroups with 30 pupils each, the staying 30 pupils were assigned to the control group. Ages of participants ranged from 20 to 26. They were all senior pupils analyzing at their 6th term. They enrolled in a two-credit class on either “ Oral interlingual rendition II ” or “ Movie interlingual rendition. ”

In this survey, peer concerted stuff version and genre-based hearing ( intelligence and films ) were considered as independent variables ; while, scholars ‘ listening comprehension public presentation and pupils ‘ attitudes toward listening as the dependent variables.

2.2 Instruments

The instruments used in this survey include a standardised TOEFL trial ( adopted from Barron TOEFL 2008 ) , a standardised hearing trial ( TOEFL ) used as the “ pretest ” and “ posttest ” and a questionnaire. In add-on to the major instruments, a instructor ‘s usher and informal observation were besides used to command some of the variables, which were supposed to act upon cogency of the survey.

Teacher ‘s usher, the 2nd instrument, was one of the steps taken to guarantee instructors were following the same processs for comparison intents. As non to pique experient instructors or overload instructors ‘ heads with inside informations, instructors guide points were formulated as suggestions and efforts were made non to travel into inside informations of the stairss in different stages of each lesson.

The other step taken to guarantee consistence in managing the intervention was informal observation. The research worker himself attended the categories without anterior notice. The intent was to see if the instructors adhered to the instructors ‘ usher provided by the research worker.

Then, for the pretest, a TOEFL trial was administered. Siting it, the pupils were required to reply 122 multiple-choice points consisting listening subdivision with 50 points, usage of English with 26 points and reading comprehension with 46 points.This trial was used to measure both linguistic communication and listening proficiency degree of the scholars.

Posttest was the following instrument used to mensurate the topics ‘ accomplishment after the intervention. In order to examine whether or non there is any alteration in the listening public presentation of the scholars, a standardised hearing trial was used. The listening portion of the TOEFL trial, which was used as the pretest and comprised 50 points was once more administered to all three groups.

The questionnaire was the last instrument used in the present survey. The questionnaire was organized into three parts. The first portion aims at arousing the demographic information ; full name ( optional ) , major, and the participants ‘ survey semester. The 2nd portion included 20 points. The intent was to analyze the attitude of the respondents towards listening. In this subdivision pupils ‘ replies were mapped on a five-level Liker Scale ( 1 bespeaking “ strongly hold ” and 5 “ strongly differ ” ) . Finally, in the 3rd subdivision, the respondents ‘ remarks were elicited through an open-ended inquiry. The whole points in the questionnaire were categorized into two parts. The firs portion measures pupils ‘ positive attitudes ; while the 2nd portion negative 1s. To guarantee the lucidity and understandability of the points included for the participants, the questionnaire was constructed in patricipants ‘ L1.

2.3 Data Analysis

In order to analyze the psychometries of the questionnaire utilized in this survey, a pilot survey was carried out. To gauge its cogency and dependability of the points included, the feedback of three PhD holders in TEFL was collected sing the suitableness ( relevancy ) and lucidity of the points included. They were supposed to rate the points in 1-5 evaluation graduated table on two feedback signifiers ( one for suitableness and the other for lucidity ) .

As table 1 and 2 indicate, the critical value of “ R ” at 22 grades of freedom is.43. Since all the computed “ R ” are higher than.43, it shows a high grade of understanding among the raters on the relevancy and lucidity of each point in the questionnaire at the important degree of 0.01 ( 2-tailed ) .

Table 1. Spearman Inter-Rater Correlation Co-efficient ( Relevance )

Rater 1

Rater 2

Rater 3

Rater 1

Pearson Correlation

1

.749 ( ** )

.678 ( ** )

Rater 2

Pearson Correlation

.749 ( ** )

1

.694 ( ** )

Rater 3

Pearson Correlation

.678 ( ** )

.694 ( ** )

1

Table 2. Spearman Inter-Rater Correlation Co-efficient ( Clarity )

Rater 1

Rater 2

Rater 3

Rater 1

Pearson Correlation

1.000

.806 ( ** )

.693 ( ** )

Rater 2

Pearson Correlation

.806 ( ** )

1.000

.626 ( ** )

Rater 3

Pearson Correlation

.693 ( ** )

.626 ( ** )

1.000

Alternatively, an effort was made to prove out the dependability of the questionnaire. In so making, the questionnaire was administrated to 23 EFL pupils ( 15 females and 8 males ) . The informations obtained were fed into the SPSS package to run Cornbach alpha. The consequences showed that the questionnaire was dependable ( I¬=0.74 ) .

Procedure

In order to transport out the present survey, the undermentioned stairss were followed. First, the TOEFL trial was administrated in the first session of the term to function a double intent. It was traveling to mensurate the general linguistic communication and listening proficiency degree of the pupils to guarantee that all topics are approximately at the same degree of proficiency. Having done it, the homogeneousness of the groups was assured.

In instance of the homogeneousness of the topics, the trial aimed at choosing 90 topics in the available categories. The 90 topics were selected from among those whose tonss fell one criterion divergence above and below the mean. The chosen topics were so, indiscriminately, assigned to two experimental groups and one control one.

The listening portion of the TOEFL trial was besides used as the pretest. Then the listening portion used as pretest was once more administrated as the posttest. The intent was to analyze the alterations that might hold occurred in the listening ability of the pupils. Next, the questionnaire was administered to look into the scholars ‘ perceptual experiences toward listening. Therefore an attitude questionnaire was used both at the beginning and terminal of the survey.

The experimental groups received the intervention, which consisted of assignments for learning listening comprehension. The assignments were different from what were the normal instruction processs used with control group. The control group was fundamentally exposed to listening audio plans, which were played and replayed for comprehension intents followed by activities focused on linguistic communication of the texts used for listening.

The experimental groups were exposed to listening stuffs that are intelligence and films. The stuffs were selected by the pupils themselves. The activities were designed based on theoretical accounts proposed by Brown ( 2001, see Pp. 260- 264 ) . Following the 17-session intervention, the attitude questionnaire was given to the groups to find any alterations or deficiency of alterations in their attitudes.

Attempts were made over the intervention period to hold instead the same status in all these categories. One manner to run into such a standard was to inquire the instructors to carry through the undertakings in conformity with cheque list provided to them.

In order to look into whether the same processs were used toward the instruction stuffs and whether the categories were held harmonizing to the checklist provided to the instructors, informal observations were conducted. The standard for observation were those points included in the checklist. This sort of observation showed that all the instructors followed the guidelines in the checklist.

The instructor assumed the function of adviser in the experimental groups. In other words, at the beginning of the experiment, the instructor introduced the standards needed to be taken into history while accommodating listening stuffs in a briefing session. Then, he was available for audience at the different phases of the procedure. On the other manus, the instructor was the lone beginning of information in the control group.

3. Consequences and Discussion

The first statistic was Descriptive to guarantee the homogeneousness of the groups. It is shown in table 1.

Table 1. Descriptive Statisticss of the tonss in the TOEFL trial

Nitrogen

No of Items

Mean

South dakota

120

122

15.4

2.04

From among the pupils whose tonss were one standard divergence above and below the mean, 90 pupils out of 120 were selected. Then, they were indiscriminately assigned to 3 groups ( two experimental groups and one control group ) . Table 2 shows that the mean and discrepancy of the three groups with 30 members each are about the same, so the three groups can be considered as homogeneous.

Table 2. Descriptive Statisticss of Proficiency trial

Nitrogen

Mean

Std. Deviation

Discrepancy

EXP-G1 ( film )

30

15.02

2.04285

4.173

EXP-G2 ( News )

30

15.35

2.04223

4.171

Control-G

30

15.08

1.99613

3.484

In order to look into listening ability of these three groups, the tonss obtained in the listening portion of TOEFL were once more fed into SPSS. The consequences are presented in table 3.

Table 3. Descriptive statistics of Listening Proficiency trial

Nitrogen

Mean

Std. Deviation

Discrepancy

Exp-G1 ( film )

30

13.95

3.09

9.60

Exp-G2 ( News )

30

13.01

3.12

9.77

Control G

30

13.63

3.41

10.60

It can be inferred from the informations that the three groups had about the same Mean and Standard divergence, which indicate the homogeneousness of the groups sing listening ability.

The following effort was to find the pupils ‘ perceptual experience toward listening larning before transporting out the intervention. In so making, the questionnaire was distributed among the topics. Then, the consequences obtained from the first disposal of the questionnaire were gathered and fed into SPSS. In order to look into whether the difference was important, Chi-Square was run. Table 5 summarizes the consequences.

Table 4. Chi-Square Statisticss for pretest

Chi-Square Trials

Value

df

Asymp. Sig. ( 2-sided )

Pearson Chi-Square

138.895 ( a )

4

.000

Likelihood Ratio

143.839

4

.000

Linear-by-Linear Association

120.582

1

.000

A 0 cells ( .0 % ) have expected count less than 5. The lower limit expected count is 44.96.

The figure shown in table 4 indicates that there is a important relationship between points mensurating positive attitude and those mensurating negative attitude. In order to look into whether the magnitude of the topics ‘ inclination moves toward positive or negative, a correlativity coefficient was run.

Table 5. Spearman ‘ rho correlativities of points of questionnaire

Positive

Negative

Sum

Sum

Correlation Coefficient

.620 ( ** )

.848 ( ** )

1.000

As depicted in table 5, the correlativity between the overall mark and the negative subdivision is much higher than the correlativity between the overall mark and the mark of the positive subdivision at the important degree of 0.01. This suggests that the pupils have an overall negative attitude toward listening.

In order to reply the first research inquiry, the addition mark of each pupil was calculated. Derive tonss calculated show 13 % betterment on pupils ‘ listening accomplishment. In order to see if there was any important difference between the average mark of three groups, a One-way ANOVA was conducted on the addition mark. The P value, at 2 and 87 grade of freedom was smaller than.05 ( table 6 ) .

Table 6. The consequences of One-Way ANOVA for the Gain Mark

Sum of Squares

df

F

Sig.

Between Groups

4.83

2

20.21

.00

Within Groups

10.41

87

The consequences obtained from running One-Way ANOVA showed that there were important differences between the average tonss of these three groups. This consequence does non demo where precisely the existent differences lie. To happen out where the groups were significantly different, a Pos Hoc comparing of agencies ( Tukey ) was conducted.

Table 7. The consequences of Multiple Comparisons ( Tukey ) for the Posttest

Average Difference ( I-J )

Std. Mistake

Sig.

95 % Confidence Interval

Control-G

Exp-G2 ( intelligence )

.52 ( * )

.089

.00

.73

.30

Exp-G1 ( Movie )

.45 ( * )

.089

.00

.66

.24

Exp-G2 ( intelligence )

Control-G

.52 ( * )

.089

.00

.30

.73

Exp-G1 ( Movie )

.06

.089

.74

.14

.27

Exp-G1 ( Movie )

Control

.45 ( * )

.089

.00

.24

.66

Exp-G2 ( intelligence )

.06

.089

.74

.27

.14

As it is shown in Table 7, there is a important difference at the degree of 0.05 between the Control and Experimental ( News ) and Experimental ( Movie ) . The consequences besides show that there is no difference between the Experimental groups. In order to reply the 2nd research inquiry, the consequences of the 2nd disposal of the attitude questionnaire were fed into SPSS. The consequences are shown in table 8.

Table 8. Chi-Square Statisticss for Posttest

Value

df

Asymp. Sig. ( 2-sided )

Pearson Chi-Square

122.062 ( a )

4

.000

Likelihood Ratio

125.407

4

.000

Linear-by-Linear Association

105.693

1

.000

Harmonizing to the consequences presented in table 8, the difference is important at alpha degree of.05. To be able to demo the attitude way move clearly, a correlativity coefficient was run. The consequences are summarized in table 9.

Table 9. The Spearman ‘ rho correlativities of points of questionnaire

Positive

Negative

Sum

Spearman ‘ rho

Sum

Correlation Coefficient

.854 ( ** )

.565 ( ** )

1.000

The consequences show that the correlativity found between the positive points and the entire figure of responses is higher than the correlativity between the tonss on the negative inquiries and the entire mark. The figure 0.85 is much higher than 0.56, which suggests a positive way in pupils ‘ attitude.

The abovementioned consequences for the first phase of the survey indicate that concerted stuffs adaptation significantly affected the listening public presentation of linguistic communication scholars. The ground may be due to the fact that adapted listening stuffs met scholars ‘ demands, were interesting to them and accordingly increased scholars ‘ engagement. Subsequently the instructor shall detect an betterment in scholars ‘ addition tonss. In this survey, the topics in the experimental groups who had the opportunity to accommodate listening stuffs hand in glove accomplished the undertakings assigned better than those in the control group who did non hold such an chance. It advocates the necessity of affecting those who are traveling to utilize the hearing stuffs in the procedure of stuff usage version to guarantee run intoing run into the true demands of the pupils ( Tomlinson, Dat, Masuhara and Rudby, 2001 ) .

As for the consequences for the 2nd portion of the survey, the impact of such a Strategy on altering scholars ‘ attitude toward listening was probed. In this survey, a positive alteration occurred in the attitude of scholars in experimental groups though the so great. So it may be concluded that the attitude improved as listening stuffs users were playing an active function in the procedure of instructional stuffs development. The ground of such a alteration might be due to raising scholars ‘ consciousness, run intoing their true demands and concerted stuffs version.

The consequences support the earlier surveies done on different facets of affecting scholars in the procedure of larning stuffs version. Using a process reverse to the most common one ( teacher selected stuff ) presently exercised by instructors in learning listening comprehension, Fujiwara ( 1996 ) reported a alteration in the public presentation and attitude of those who themselves adapted listening stuffs. Unlike her topics who adapted stuffs in isolation based upon listening diary, the topics of the present survey adapted stuffs hand in glove from among self-access stuffs. This scheme proved to promote scholars to be involved in executing in-class and out-class hearing activities in order to better their hearing public presentation. As stated by Tomlinson, Dat, Masuhara and Rudby ( 2001 ) and Fujiwara ( 1996 ) the benefits achieved through the engagement of scholars may be important provided that such process is employed by stuff interior decorators and instructors.

The findings besides support a work by Uvin ( 1996 ) . He reported that larning would be fascinated through the engagement of the scholars into all phases of ESOL class. Like his attack, in this survey, job resolution technique ( treatment, planning and action ) was utilised toward stuffs version.

Finally the consequences of the survey go in line with a work by Pinheiro ( 1996 ) . She in her survey relied chiefly on scholars ‘ anterior experiences and background while developing the instructional stuffs. Like her survey, the findings show an betterment in compatibility of larning activities. She reported an addition in scholars ‘ interaction and coaction as the consequences of such compatibility.

Based on such findings peer concerted self-access stuff version serves as an foil in the procedure of listening comprehension instruction and development of this accomplishment. This scheme helps the instructors motivate and encourage EFL scholars to take part in in-class and out-class hearing activities.

Yet it is apparently required to keep a briefing session during which the major acquisition issues are introduced and discussed. The general result of the session was bettering scholars ‘ consciousness. The 2nd result which straight contributes to such an consciousness was version of stuffs which best suited their demands. Marrying up these two and peer cooperation led to high degree of engagement, interaction, coaction and finally a sense of accomplishment.

However, there is still a fact that should non be lost sight of. Material version by scholars does n’t intend that merely scholars should set about material version. What the scholars do demands to be supplemented by audience, aid and support on the portion of the instructors. In fact the function of rating listening stuffs and undertakings, which is needed to be carried out merely by professionals- stuff developers, instructors and etc, should non be ignored. The latter is surely a common process peculiarly used by instructors in listening categories, and it has confirmed to be affectional ( Nunan, 1993 ) . However, the usage of scholars ‘ engagement as a scheme offers some possible extra advantages to listening comprehension sweetening.

4. Decision and Deductions

Didactically talking, the findings of the present survey should modify our understating of nature of stuffs version. Through version activities, scholars non merely see the existent usage of linguistic communication but besides the input they receive will be enriched culturally ( Alalou and Chamberlain, 1999 ) . One thing that debilitates listening comprehension is the deficiency of EFL scholars ‘ engagement in the procedure. An appropriate solution for this job is the engagement of scholars in the procedure of stuff version support teachers a batch because first it motivates scholars to take part enthusiastically in the hearing activities ( Hull, 1996 ) . It is merely because when they adapt listening stuffs, the stuff adapted will be based on their involvement. Therefore, they needfully become to the full involved in larning the new linguistic communication. Second, in their efforts to accommodate self-access hearing stuffs, run intoing their true demands is guaranteed. Third, it allows the pupils to be more adventuresome with the linguistic communication. This at the terminal enriches input from cultural point of position.

As a affair of fact, larning and stabilising a new linguistic communication through promoting scholars to go involved volitionally in listening undertakings is one side of the coin. The other one is that instructors and stuff developers can acknowledge the debatable countries in listening through the procedure. Practically, strategic usage of equal concerted self-access stuff version has positive slipstream consequence on learning. In a better sense, instructors can easy detect cognition spreads and seek to take the obstructions.

This is achieved through allowing scholars cheque and examine the available hearing stuffs harmonizing to their demands and involvements. Meantime, scholars should be concerted and at the same clip independent. Knowing it, the course of study interior decorators and stuff developers along with the instructors can successfully accommodate effectual hearing stuffs. Therefore, it apparently is the duty of the course of study interior decorators and stuff developers to affect scholars in the procedure of stuff version to the extent that their enthusiastic engagement additions and as the consequence larning takes topographic point.

Hopefully, this survey is non an stoping but the beginning. More research is needed to be done to increase our apprehension of how different factors such as different proficiency degrees, genres and linguistic communication accomplishments may impact scholars ‘ engagement, attitude and accordingly public presentation.

Recognitions

The honest university professors, my co-workers, pupils and friends have been of priceless aid in the readying of this research. My debt of gratitude is to Dr. M.R. Anani Sarab whose priceless cooperation and aid helped me transport out this undertaking. I am highly thankful to Dr. M. R. Ataii for supplying me nice remarks to enrich the undertaking.

The job in charge has drafted the following audit report: Auditors’ Report to the Members. We have audited the annexed balance sheet of Karim Limited (the Company) as at 30 June 2012, and the related Income and Expenditure Account, Statement of Comprehensive Income, Cash Flow Statement and Statement of Changes in Equity together with the notes forming part thereof, for the year then ended and we state that we have obtained all the information and explanations which were necessary for the purposes of our audit. It is the responsibility of the company’s management to establish and maintain a system of internal control and prepare and present the above said statements in conformity with the approved auditing standards and the requirements of the fourth schedule to the Companies Ordinance, 1984. Our responsibility is to audit these statements. We conducted our audit in accordance with the auditing standards as applicable in Pakistan.

These standards require that we plan and perform the audit to obtain reasonable and limited assurance about whether the above statements are free of any misstatement. An audit includes examining evidence supporting the amounts and disclosures in the above-said statements. An audit also includes assessing the accounting policies and significant estimates made by management, as well as, evaluating the overall presentation of the above-said statements.

We believe that our audit provides a reasonable basis for our opinion and, after due verification, we report that:

• (a) in our opinion, proper books of accounts have been kept by the company.
• (b) in our opinion: (i) the balance sheet and profit and loss account together with the notes thereon have been drawn up in conformity with the Companies Ordinance 1984, and are in agreement with the books of account and are further in accordance with accounting policies consistently applied;
• (ii) the expenditure incurred during the year was in accordance with the objects of the Company;
• and (iii) the business conducted, investments made and the expenditure incurred during the year were for the purpose of the Company’s business;
• (c) in our opinion and to the best of our information and according to the explanations given to us, the balance sheet, profit, and loss account, statement of comprehensive income, cash flow statement and statement of changes in equity together with the notes forming part thereof, conform with the approved accounting standards as applicable in Pakistan and give the information required by the Companies Ordinance, 1984, in the manner so required and respectively give a true and fair view of the state of the Company’s affairs as at 30 June 2012; and
• (d) in our opinion, no zakat was deductible at source under the Zakat and Ushr Ordinance, 1980.

The audit team has highlighted the following matters in the working papers.

• (a) Twenty percent of the company’s recorded turnover (revenue) comprises of cash sales. Proper records of cash sales have not been maintained. Consequently, the audit team was unable to design audit procedures to verify the cash sales. During the current year, the company changed the method of charging depreciation on its fixed assets from the straight line to the diminishing balance method. However, all the required disclosures have been included in the notes to the financial statements. The previous year’s financial statements were audited by another firm of chartered accountants which has issued an unmodified opinion on those financial statements.
• (b) (c) Required: Discuss the impact of each of the above matters on your audit report. (10 marks)

Q. 3 You are currently in the planning phase of the audit of Mineral Water Limited (MWL) for the year ended 30 June 2012.

Required:

• (a) Indicate what would be the basis for selecting debtors for circularising positive and negative requests for confirmations. 06 mark)
• (b) Briefly explain how would you deal with a situation where a debtor confirms a balance which is different from the amount appearing in the confirmation request. (08 marks)

Q. 4

• (a) Classification of certain items reported in the financial statements is based on the management’s intentions. In such a situation the auditor has to rely on management representations. Required: List the factors that the auditor should consider in evaluating the management’s intentions with regard to their future course of action, as stated in their written representations. (04 marks)
• b) Briefly discuss how the auditor would deal with a situation where he is in doubt regarding the reliability of the written representations provided by the management of the company. (05 marks)

Q. 5

List the substantive procedures that may be performed by an auditor to verify the following: (a) (b) (c) Bank reconciliation statements Payroll Raw material purchases (06 marks) (08 marks) (06 marks).

Q. 6 List the audit procedures that may be performed by the auditor in order to ensure that all events occurring between the date of the financial statements and the date of the auditor’s report that require adjustment of, or disclosure in, the financial statements are identified and appropriately reflected in the financial statements. (10 marks).

Q. 7 Discuss the categories of threats that may be involved in each of the following independent situations and advise the partners of the concerned firm with regard to the possible course of action that may be followed, in each case.

• a) Burewala Bank Limited (BBL) is a listed audit client of Umer and Company, Chartered Accountants (UCC). BBL has granted a house loan of Rs. 5 million to a partner in UCC. (04 marks) Kamal was the audit manager during the last year’s annual audit of Faisalabad Textile Mills Limited (FTML). He has joined FTML as their Manager Finance, prior to the commencement of the current year’s audit. (08 marks)

Q. 8 Comment on each of the following independent situations with reference to the applicable rules and regulations.

• (a) Zaman is a partner in a firm of Chartered Accountants and holds 5,000 shares in Mardan Limited (ML). His firm has received an offer for an appointment as auditors of Khanewal Limited (KL). ML and KL are subsidiaries of Dera Khan Limited (DKL). (03 marks) Bilal and Company have received an offer for an appointment as auditors of IJK Limited. The total paid-up capital of the company is Rs. 990 million whereas its ordinary share capital is Rs. 130 million. Faryal, the wife of a partner in Bilal and Company, is a director in LMN Limited which holds 50 million non-voting preference shares and 2 million ordinary shares in IJK Limited. Faryal also holds 10,000 shares in LMN Limited. The par value of both types of shares is Rs. 10 each. (04 marks)

 Q. 9 List the important matters that are required to be included in an audit engagement letter. (06 marks) (THE END)

STATISTICS FOR MANAGEMENT

Credits (Book ID: B1129) Assignment Set- 1 (60 Marks) Note: Each question carries 10 Marks. Answer all the questions 1. What do you mean by Statistical Survey? Differentiate between “Questionnaire” and “Schedule”. ANS: Definition of statistical survey: A Statistical survey is a scientific process of collection and analysis of numerical data. Statistical surveys are used to collect numerical information about units in a population. Surveys involve asking questions to individuals. Surveys of human populations are common in government, health, social science and marketing sectors.

Stages of Statistical Survey: Statistical surveys are categorized into two stages – planning and execution. The two broad stages of Statistical survey AS FOLLOWS: [pic] Planning a Statistical Survey: The relevance and accuracy of data obtained in a survey depends upon the care exercised in planning. A properly planned investigation can lead to best results with least cost and time. Steps involved in the planning stage are as follows: Step 1: Nature of the problem to be investigated should be clearly defined in an unambiguous manner. Step 2: Objectives of the investigation should be stated at the outset.

• Objectives could be to:
• Obtain certain estimates
• Establish a theory
• Verify an existing statement
• Find relationship between characteristics

Step 3: The scope of the investigation has to be made clear. The scope of investigation refers to the area to be covered, identification of units to be studied, nature of characteristics to be observed, accuracy of measurements, analytical methods, time, cost and other resources required. Step 4: Whether to use data collected from primary or secondary source should be determined in advance.

Step 5: the organization of investigation is the final step in the process. It encompasses the determination of the number of investigators required, their training, supervision work needed, funds required. Execution of Statistical survey: Control methods should be adopted at every stage of carrying out the investigation to check the accuracy, coverage, methods of measurements, analysis and interpretation. The collected data should be edited, classified, tabulated and presented in diagrams and graphs. The data should be carefully and systematically analysed and interpreted.

Differentiate between “Questionnaire” and “Schedule”: Questionnaires contain simple questions and are filled by respondents. Schedules also contain questions but responses are recorded directly by the investigator.

The table shows the data of Expenditure of a family on food, clothing, education, rent and other items. Depict the data shown in the table using Pie chart.

ANS: [pic] Fig: Pie-chart showing expenditure of a family on various items

Average weight of 100 screws in box A is 10. 4 gms. It is mixed with 150 screws of box B. Average weight of mixed screws is 10. 9 gms. Find the average weight of screws of box B. ANS: GIVEN THAT:

• n1=100,
•  n2 = 150,
• X1 = 10. 4 Gms,
• [pic]= 10. 9 Gms,

X2 =? WE KNOW THAT: [pic] 10. 9 = (100*10. 4) + (150 X2) / 100+150 10. 9 = 1040 + 150 X2 / 250 0. 9*250 = 1040 + 150 X2 2725 = 1040 + 150 X2 150 = 2725-1040 X2 =1685 / 150 X2 = 11. 23 Gms Therefore, the average weight of screws of box B is 11. 23 gms. Discuss the rules of “Probability”.

What is meant by “Conditional Probability”? ANS:

Addition rule: The addition rule of probability states that: i) If ‘A’ and ‘B’ are any two events then the probability of the occurrence of either ‘A’ or ‘B’ is given by: [pic] ii) If ‘A’ and ‘B’ are two mutually exclusive events then the probability of occurrence of either A or B is given by: [pic] ii) If A, B and C are any three events then the probability of occurrence of either A or B or C is given by: [pic] In terms of Venn diagram, from the figure 5. 4, we can calculate the probability of occurrence of either event ‘A’ or event ‘B’, given that event ‘A’ and event ‘B’ are dependent events. From the figure 5. 5, we can calculate the probability of occurrence of either ‘A’ or ‘B’, given that, events ‘A’ and ‘B’ are independent events. From the figure 5. 6, we can calculate the probability of occurrence of either ‘A’ or ‘B’ or ‘C’, given that, events ‘A’, ‘B’ and ‘C’ are dependent events. pic] iv) If A1, A2, A3………, An are ‘n’ mutually exclusive and exhaustive events then the probability of occurrence of at least one of them is given by: [pic] 2. Multiplication rule: If ‘A’ and ‘B’ are two independent events then the probability of occurrence of ‘A’ and ‘B’ is given by: [pic] Conditional Probability: Sometimes we wish to know the probability that the price of a particular petroleum product will rise, given that the finance minister has increased the petrol price. Such probabilities are known as conditional probabilities.

Thus the conditional probability of occurrence of an event ‘A’ given that the event ‘B’ has already occurred is denoted by P (A / B). Here, ‘A’ and ‘B’ are dependent events. Therefore, we have the following rules. If ‘A’ and ‘B’ are dependent events, then the probability of occurrence of ‘A and B’ is given by: [pic] It follows that: [pic] For any bivariate distribution, there exists two marginal distributions and ‘m + n’ conditional distributions, where ‘m’ and ‘n’ are the number of classifications/characteristics studied on two variables.

What is meant by “Hypothesis Testing”?

Give Examples (b) Differentiate between “Type-I” and “Type-II” Errors ANS: Hypothesis Testing: Hypothesis testing is about making inferences about a population from only a small sample. The bottom line in hypothesis testing is when we ask ourselves (and then decide) whether a population, like we think this one, would be likely to produce a sample like the one we are looking at. Testing Hypothesis: In hypothesis testing, we must state the assumed or hypothesised value of the population parameter before we begin sampling. The assumption we wish to test is called the null hypothesis and is symbolised by ?

Ho”. The term null hypothesis arises from earlier agricultural and medical applications of statistics. In order to test the effectiveness of a new fertiliser or drug, the tested hypothesis (the null hypothesis) was that it had no effect, that is, there was no difference between treated and untreated samples. If we use a hypothesised value of a population mean in a problem, we would represent it symbolically as ? H0. This is read – The hypothesized value of the population mean. If our sample results fail to support the null hypothesis, we must conclude that something else is true.

Whenever we reject the hypothesis, the conclusion we do accept is called the alternative hypothesis and is symbolised H1 (“H sub-one”). Interpreting the level of significance: The purpose of hypothesis testing is not to question the computed value of the sample statistic but to make a judgment about the difference between that sample statistic and hypothesised population parameter. The next step after stating the null and alternative hypotheses is to decide what criterion to be used for deciding whether to accept or reject the null hypothesis.

If we assume the hypothesis is correct, then the significance level will indicate the percentage of sample means that is outside certain limits (In estimation, the confidence level indicates the percentage of sample means that falls within the defined confidence limits). Hypotheses are accepted and not proved: Even if our sample statistic does fall in the non-shaded region (the region shown in below figure that makes up 95 percent of the area under the curve), this does not prove that our null hypothesis (H0) is true; it simply does not provide statistical evidence to reject it.

Why? It is because the only way in which the hypothesis can be accepted with certainty is for us to know the population parameter; unfortunately, this is not possible. Therefore, whenever we say that we accept the null hypothesis, we actually mean that there is not sufficient statistical evidence to reject it. Use of the term accept, instead of do not reject, has become standard. It means that when sample data do not cause us to reject a null hypothesis, we behave as if that hypothesis is true. [pic] fig: Acceptance and rejection region of sample

Selecting a Significance Level: There is no single standard or universal level of significance for testing hypotheses. In some instances, a 5% level of significance is used. In the published results of research papers, researchers often test hypotheses at the 1 percent level of significance. Hence, it is possible to test a hypothesis at any level of significance. But remember that our choice of the minimum standard for an acceptable probability, or the significance level, is also the risk we assume of rejecting a null hypothesis when it is true.

The higher the significance level we use for testing a hypothesis, the higher the probability of rejecting a null hypothesis when it is true. 5% level of significance implies we are ready to reject a true hypothesis in 5% of cases. If the significance level is high then we would rarely accept the null hypothesis when it is not true but, at the same time, often reject it when it is true. When testing a hypothesis we come across four possible situations. The above figure shows the four possible situations. [pic] Table: Possible situations when testing a hypothesis

The combinations are:

• If the hypothesis is true, and the test result accepts it, then we have made a right decision.
• If hypothesis is true, and the test result rejects it, then we have made a wrong decision (Type I error). It is also known as Consumer? s Risk, denoted by ?.
• If hypothesis is false, and the test result accepts it, then we have made a wrong decision (Type II error). It is known as producer? s risk, denoted by ? 1 – P is called power of the Test.

Hypothesis is false, test result rejects it – we have made a right decision. Type-I” and “Type-II” Errors: Suppose that making a Type I error (rejecting a null hypothesis when it is true) involves the time and trouble of reworking a batch of chemicals that should have been accepted. At the same time, making a Type II error (accepting a null hypothesis when it is false) means taking a chance that an entire group of users of this chemical compound will be poisoned. Obviously, the management of this company will prefer a Type I error to a Type II error and, as a result, will set very high levels of significance in its testing to get low ?? . Suppose, on the other hand, that making a Type I error involves disassembling an entire engine at the factory, but making a Type II error involves relatively inexpensive warranty repairs by the dealers. Then the manufacturer is more likely to prefer a Type II error and will set lower significance levels in its testing. 6. From the following table, calculate Laspyres Index Number, Paasches Index Number, Fisher? s Price Index Number and Dorbish & Bowley? s Index Number taking 2008 as the base year.

Managers have different titles in various organizations. No matter what the label is, there is a difference in authority between line and staff management. There are two basic kinds of management positions: line and staff. Linear Management Staff Management 1 . The most common of all formal relationships in organizations today is the supervisor-subordinate one.

This line or operational supervisor, whatever his title, has the power and authority to direct the actions of the subordinate who is accountable for carrying out certain duties. . The supervisor might use any one or combination of many management styles in working with his staff, but he will see that there are results. It’s those results that produce revenue, whether it’s profit from a business or non-profit grants from the government. 1. The staff manager or supervisor is in a position that supports line management.

He is usually a specialist of some kind. Examples are the manager of the IT department, and the director of HR. 2. Managers in these positions do not have the authority to tell the line staff how to do the work for which the organization exist. Instead, the taff manager or supervisor is responsible for making sure all the supports are in place so the line staff are hired, trained, equipped and supported while they carry out the actual operations. 3. Staff management authority is very different from line management authority.

While the line manager makes sure that there is revenue, the staff manager often has to spend that money to support further operations. This can lead to tensions in the workplace, especially when there is no clear understanding of the difference in the authority of the positions. Relationship Between Line and Staff Management ere are four ways of looking at the relationship a staff manager has with a line manager. Prescribe. To do this, a staff manager can prescribe certain procedures in his specialist area.

For example, he can develop and implement recruiting policies and procedures that are used across the organization. The line manager is expected to follow those organizational procedures unless he has a solid rationale for within his specialization. For example, a line manager might propose that two of his staff attend certain management courses. The staff manager of the training section can concur with or veto this proposal as it is within his specialty. Be heard. A staff manager has the right, the authority, to participate in the discussions, if not the decision-making, pertaining to his specialty.

For example, the manage in HR maybe not have a veto vote on a new recruit, but he does have the right to voice his opinion on the suitability of the candidate. Be informed. This function authorizes the staff manager to be informed within certain areas of activity. A common example of this is the position of director of finance. An operations, line manager has full authority to spend funds as he pleases within his budget, but he is required to keep the director of finance informed.

It makes use of the tabulated critical values for different confidence levels in which the resultant value for the said test hould not exceed, otherwise the datum is considered invalid and cannot be included in the course of the following calculations. Where Xq is the highest or the lowest datum, Xn is the closest numerical value to the suspect values and R is the range of the data set. The sample mean is considered as the most valid estimate of the true value that is considered in the course of the experiment.

It is considered as the norm in finding the probable location of the center of the data set since it is the value in between the extremes of the data. This is acquired by dividing the summation of the data within he set by the number of data added altogether. Where is the mean value and represents the individual datum in the data set of replicate measurements. Standard deviation, in the other hand, is the measure of variation or the degree of the gathered measurements which implies that the measurements are less precise when a greater value is obtained. Otherwise, a lesser value should be calculated.

However, standard deviation is usually expressed in parts per thousand. That is, Standard deviation may only measure the variability of the true value. However, to dentify the end values of a specific confidence interval, the confidence limit is calculated. It is the range where the true value lies at a certain level of probability. It may also measure the precision of the gathered data. The narrower is the range, the more precise are the acquired data. To calculate the confidence limit, Where t is the tabulated value for the corresponding levels of probability, n-l .

In this experiment, it is crucial to be able to use the analytical balance properly and through gained knowledge on some concepts of statistical analysis, statistical concepts may hen be applied throughout the course of analytical chemistry.

Methodology

Flowchart of the general procedures of the experiment. Ten (10) samples of 25-centavo coins were collected, washed thoroughly and dried to be used as samples for the experiment. With the use of forceps, these samples were transferred to a small beaker. The use of forceps was to ensure that no additional moisture will be retained on the surface of the samples.

The weighing by difference technique was used in acquiring the mass of each sample. Before using the analytical balance, the on/tare button was pressed to calibrate the instrument. The beaker-sample system was then placed on top of the analytical balance. After the sides was properly closed, the reading was then recorded. After each reading, one 25-centavo coin is removed and a new reading was then obtain. This was repeated until there was no sample left in the beaker and so the last acquired reading was the mass of the beaker.