How much impact did youth culture have on society in the...

How much impact did youth culture have on society in the years 1955-75? This particular period of time was very significant in terms of general changes in society given the post war baby boom, abolition of the death penalty, improved reproduction rights for women, peaks in the number of university attendees, sexual revolution which saw strident action towards female liberation and equality, an influx of immigrants from the Caribbean and South Asia, periods of economic booms and busts and new found openness of sex, sexuality, drug use and freedom of expression in fashion and music which was largely unprecedented. The question however is, how much influence did youth culture have on these issues and what has been the impact of the changes†¦show more content†¦Some said her act was merely self-defence and that she was brave to fight back. There were a lot of factors which affected women’s employment in Britain in the 1950s and 1960s such as social attitudes towards the family. Many people were traditional and saw women who worked to be selfish and neglecting their responsibilities in the home. Many working-class women could not afford child-minders and therefore relied on family and friends. Also, nursery education was expensive thus only an option for wealthier families. Women also had limited education; with limited educational opportunities for girl’s women were restricted to lower paid employment as they required fewer skills. In the 1960s only 15% of doctors and 5% of the law profession were women and 80% of all factories, secretarial and shop work was done by women. There was also lack of government legalisation. Employers were reluctant to appoint women to responsible positions as they thought they would get married and leave. Also when women had the same job as men they were often paid lower. Emp loyers argued that many women returning to work will work less hours and want a lot of time off due to their family. Gender became very significant during this period with women and girls becoming radicalised. One of the ways women began to expressShow MoreRelatedHis/135 Final1918 Words   |  8 PagesMost Significant Events Casey Turner HIS/135 11/20/2011 I am writing this paper to reveal and describe different events that have occured over the past 50 years that have had a direct impact on the United States and affected the way we all live today. There are many economical, social, and political events that have helped shaped not only our country, but many other nations around the world as well. This paper is an attempt to reveal and speculate on some of these important events. 1950’s Read MoreIf Inequality Is Increasing, Are We Likely to See More Armed Conflict?4618 Words   |  19 Pagesconcede that our world is full of inequalities, but not all parts of the world are equally ridden by conflict. Moreover, large N-studies of civil war, conducted over the past few years, all seem to conclude that inequality is not directly linked to the risk of civil war (CollierHoeffler, 2004: 563-595; Fearon Laitin, 2003: 75-90; Hegre, Gissinger, Gleditsch, 2003: 251-276). Following this lead, I will argue for a non-linear link between inequality and conflict and for the multi-causality of armed conflictRead MoreMasculinity in the Philippines12625 Words   |  51 PagesCommonwealth and Cult of Masculinity Alfred W. McCoy In the imperial age, the military shaped society to suit its peculiar needs. Modem armies are complex, costly institutions that must ramify widely to mobilize the vast human and material resources their operations require. Since the armed forces demand the absolute obedience and, at times, the lives of ordinary males, the state often forms, or reforms, societys culture and ideology to make military service a moral imperative. In the cultural encounter thatRead MoreFeminine Mystique12173 Words   |  49 Pagesanswer in a 500-word (minimum) essay: 1) Describe the post-WWII frustrations felt by women such as Betty Friedan. 2) During the era of â€Å"Rosie the Riveter†, what gains did women make in the workforce? How did these women feel about themselves and their contributions? What did society as a whole think? 3) What role did mass media play during the 1950s and 1960s in regard to supporting or undermining the â€Å"feminine mystique†? 4) Which television heroine -- Alice, Lucy, or Miss Brooks -- cameRead MoreEssay on The Glory and The Dream9497 Words   |  38 Pagesflourished too because they would act as the Depression was nonexistent and have huge boards with items â€Å"for sale† which people, although poor, would still buy. 2. How did Samuel Insull exemplify the uneven distribution of wealth that in part led to the Great Depression? a. Insull’s utility empire was worth 3 billion while others had nothing. â€Å"1% of the population owned 59% of the nation’s wealth.† (pg. 44) 3. How did the Great Depression affect teachers in Chicago? a. Teachers had to walk toRead MoreRastafarian79520 Words   |  319 PagesRastafari This page intentionally left blank Rastafari From Outcasts to Culture Bearers Ennis Barrington Edmonds 2003 198 Madison Avenue, New York, New York 10016 Oxford University Press is a department of the University of Oxford It furthers the Universitys objective of excellence in research, scholarship, and education by publishing worldwide in Oxford New York Auckland Bangkok Buenos Aires Cape Town Chennai Dar es Salaam Delhi Hong Kong Istanbul Karachi Kolkata KualaRead MoreSingapore- Essay6469 Words   |  26 PagesSINGAPORE Table of Contents Introduction3-4 The Education in Singapore5 School grades6 Top Universities 7 Scholarship 8 Government Scholarship9 Private funds9 The government of Singapore10-11 Ministries and responsibilities of ministers12 Culture and truism 13-15 language16 religion16-19 art20-21 The economy in Singapore21-22 budgeting and planning22 Labor23 Foreign labor23 Trading partner24 Currency, trade and investment regulation 25 Financial Center Development25 Singapore’sRead MoreThe Censorship of Art Essay example14698 Words   |  59 Pagesthe censorship of art is not a new phenomenon, recent years have witnessed renewed and intensified attempts to control popular culture. In particular, rap and rock music have come under increasing attack from various sides representing the entire left and right political spectrum, purportedly for their explicit sexual and violent lyrical contents. In this paper is investigated which moral codes underlie these claims against popular music, how social movements mobilize actions around these claimsRead MoreHerbert Spencer Essay13142 Words   |  53 Pagesorganized religion as he did from political and social authority. Spencers father and an uncle saw that he received a highly individualized education that emphasized the family traditions of dissent and independence of thought. He was particularly instructed in the study of nature and the fundamentals of science, neglecting such traditional subje cts as history. Spencer initially followed up the scientific interests encouraged by his father and studied engineering. For a few years, until 1841, he practicedRead MoreThe Role of Advertising in Marketing Communications9872 Words   |  40 Pagesmarketing communications represent the â€Å"voice† of the brand and are a means by which it can establish a dialogue and build relationships with consumers. Marketing communications perform several functions for consumers. Consumers can be told or shown how or why a product is used, by what kind of person, and where and when; consumers can learn about who makes the product and what the company and brand stand for; and they can be given an incentive or reward for trial or usage. Although advertising is

The Immigration Of The United States Government - 1692 Words

Jamie Bastide Professor Luna Mas/Hist 142-501 6 October 2015 Hispanic Immigration There was once a time when people moved freely across the border between Mexico and the United States. Though there were random patrols along this border, it wasn’t until 1924, when the Border Patrol was created, that there was any real authority over who went where. Jumping ahead to present times, people are crying out for more and more security on our borders, not only to keep out threats of terrorism, but to keep out illegal immigrants as well. Racism and discrimination play a part in the objections, but this has not changed since before the southwest became part of the United States. Many Hispanics just want the opportunity of the American dream, and are†¦show more content†¦IRCA was also intended to penalize employers who hired illegal immigrants. If no one hired undocumented workers, they would stop coming. This too was riddled with fraud however. â€Å"The easy availability of fraudulent documents had also severely undermined the governmen t’s ability to show the â€Å"knowing† hire of unauthorized workers† (Meissner 6). Though a national ID system has been talked about, it has not come to fruition, and not only because of the cost. People on both sides, employers and employees alike, have stated that this could lead to more discrimination and racial profiling, and can be used against any undocumented worker as a threat (Echaveste 11). Many options have been batted about congress on how to supply workers to seasonal farmers, yet keep the illegal immigration population to the minimum. A guest worker program, little used by farmers, allows immigrants to come to work if there is a shortage of workers here in the United States and it doesn’t affect similar U.S. workers (Martin 2). Farmers complain about the strictures on this program however, and have been asking for something more workable. There are three distinct options to fulfill the needs of the employers. A guest worker program, a legaliz ation program, or a combination of both. In the guest worker program, the worker would come to the U.S., work for an allotted time, then sent back home. Option two allows undocumented workers that are already here to follow a plan to become legal workers, but

What I Have Learned in This Course Free Essays

I have learned a great deal in this course in relation to writing argumentative essays. There is much research involved, as well as objectivity to the position taken on a particular subject. These are, what I have learned, to be the two most important factors in the preparation for a paper. We will write a custom essay sample on What I Have Learned in This Course or any similar topic only for you Order Now A writer must look at all possible arguments to support his or her position and make this very concise in the thesis statement in the first paragraph of the work. Similarly, one must look at any counterarguments that could arise from the thesis and explore these, as well. All of this research must be done before the paper is written and woven in the supporting paragraphs in the piece. Of equal importance is taking a professional stance on the position/thesis and not an emotionally-driven stance. Using â€Å"I† statements is unacceptable, such as stating â€Å"I think that this is the best policy†¦ †, for instance. Conclusions must come from extensive data review and demonstrate an extremely objective, yet clear stance on the subject from beginning to end. All supporting paragraphs, after the introductory paragraph, that includes the thesis and main points that support it, should be filled with explanatory data to provide cause for the writer’s position. After these arguments (supported by other research) are presented, then counterarguments should be noted. Having not only an literature review before beginning a paper, but, also, an outline with supporting arguments for the position and counter claims to the position with a response to them will make this portion of the argumentative paper easier and is extremely beneficial to the first draft of the work. It is standard in a shorter essay to use four supporting paragraphs that all flow consistently from paragraph to paragraph and a conclusion that does not introduce new facts, but highlights the importance of the writer’s previous information in this final paragraph. This final paragraph should not simply reiterate everything that is already written, but restate the main points and help further support the important stance taken on an issue. This â€Å"wrap-up† of the paper should leave no doubt in the reader’s mind as to exactly what the writer intends the reader to absorb and the importance of the issue to that reader. If further writing and research on the subject is planned, the final paragraph should indicate this. As many times, a short argumentative essay may evolve into a larger research project. After compiling the research, the outline, and then the first draft of the essay, a writer must then review the work and make any needed changes to the paper. Grammatical errors should be corrected, as well as any language that is unclear and may confuse the reader. These essays must be very precise and to the point, so they may involve more than one revision to make a great final paper. I have, also, learned to ask for help involving feedback and constructive criticism, to help understand how another person views my essay. I have learned so much in this class involving this topic and realize that if I follow these â€Å"rules† of writing I can create a great paper. It was hard for me personally, to ask for help, but learned that that is one of the best ways to learn more about how to be a better writer, listener, and student. How to cite What I Have Learned in This Course, Papers

Mall Culture Essay Example For Students

Mall Culture Essay 1. All-in-one stores. With everything from groceries and vegetables to footwear, clothes, cosmetics, furnishings and electrical items available under one roof, a growing middle class with higher disposable incomes is heading for the malls in droves. 2. For some, it is a way to chill out on movies and food in the added comfort of a fully air-conditioned space. â€Å"In short, it is a living room for most of them. † 3. The malls are another sign of the new, prosperous India, of call centers, outsourcing and more disposable income, of fashionable young people who look as though they belong on MTV. Although much of rural India remains in deep poverty, many urban Indians are becoming richer. The country’s economy is forecast to grow up to 6. 9 percent this year. 4. People can shop at stores selling U. S. brands. But they also can buy expensive pillows from Indian stores, statues of Hindu gods and fancy outfits. They can watch movies, eat Indian â€Å"street food† from the food court or have their pictures plastered on Coca-Cola cans at a promotional stand. At night they can dance and drink alcohol in the mall’s swanky nightclubs, also relatively new in India. . The anchors that first pull the crowds here – and at other malls all over the country – are as varied as they come. There are the US and European chains such as McDonald’s, Lacoste, Pizza Hut, Benetton, Subway, Marks Spencer and Mango. Their success has spawned the emergence of successful Indian chains such as Pantaloon, Globus, Shoppers Stop, Giant, Lifestyle and Big Bazaar. Sto res named after popular branded merchandise also act as effective anchors. These include the likes of Tommy Hilfiger, Swatch, Arrow, Louis Vuitton and Nike. 6. Foreign mall operators cannot enter India as foreign companies are not allowed to own real estate in India. Companies like Nike, McDonalds and Reebok sell at mall outlets through their Indian subsidiaries or franchisees. McDonalds, for example, has appointed two master franchisees in India, and these in turn have appointed numerous sub-franchisees all over the country. A sub-franchisee, therefore, could open a McDonalds outlet either as a stand-alone store or as one of the many stores in a mall. 7. On festivals, the malls can undoubtedly compete with a mela what with the carnival-like atmosphere and no elbow room for the visitors. . Delhi is often credited with being the most food-friendly city in the country. Thai, Italian, Chinese, Lebanese — you name it, they have it. Indian food too, is served here, but take your pick between south Indian or Mughlai cuisine. Come to think of it, that’s the problem. There is nothing more to Indian cuisine in the city save Mughlai foo d, the ubiquitious chola baturas, dal makhnis and sambar-dosas. Call it a s fallout of globalisation if you will, but the culture of serving diverse Indian cuisine, from various parts of the country, has died in Delhi. Not that it ever started. Where are the Kashmiri kahwas, mouth-watering thupkas and those authentic dal bati churmas? 9. Earlier, a large majority of Indians believed in the Spartan asceticism of the Father of the Nation, Mahatma Gandhi. But the new generation of shoppers – like their contemporaries worldwide – believe in living for today and splurging at the mushrooming malls over the weekends. These consumers, many of whom have been exposed to shopping trends in the West, are also more aware and discerning. 10. The mushrooming of the Indian malls is being followed by a process of segmentation, each trying to project a particular environment, a specific image. In Mumbai, for instance, is Crossroads, the country’s first mall (opened in 1999), a chic, ultra-modern collective of international brands including Swarovski, Lactose, Tag Heur and Marks Spencer and eat-outs such as Pizza Hut, Subway and McDonald’s. At the other extreme is R-Mall in suburban Mulund, proudly displaying homegrown retail labels such as Big Bazaar (household items), Hakoba (ladies’ wear), Planet M (music), Food Bazaar (groceries), Weekender Kids (children’s wear) and Pantaloon (men’s readymades). 11. .u3162c489cc9ef790923a9a9e68505bd5 , .u3162c489cc9ef790923a9a9e68505bd5 .postImageUrl , .u3162c489cc9ef790923a9a9e68505bd5 .centered-text-area { min-height: 80px; position: relative; } .u3162c489cc9ef790923a9a9e68505bd5 , .u3162c489cc9ef790923a9a9e68505bd5:hover , .u3162c489cc9ef790923a9a9e68505bd5:visited , .u3162c489cc9ef790923a9a9e68505bd5:active { border:0!important; } .u3162c489cc9ef790923a9a9e68505bd5 .clearfix:after { content: ""; display: table; clear: both; } .u3162c489cc9ef790923a9a9e68505bd5 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3162c489cc9ef790923a9a9e68505bd5:active , .u3162c489cc9ef790923a9a9e68505bd5:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3162c489cc9ef790923a9a9e68505bd5 .centered-text-area { width: 100%; position: relative ; } .u3162c489cc9ef790923a9a9e68505bd5 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3162c489cc9ef790923a9a9e68505bd5 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3162c489cc9ef790923a9a9e68505bd5 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3162c489cc9ef790923a9a9e68505bd5:hover .ctaButton { background-color: #34495E!important; } .u3162c489cc9ef790923a9a9e68505bd5 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3162c489cc9ef790923a9a9e68505bd5 .u3162c489cc9ef790923a9a9e68505bd5-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3162c489cc9ef790923a9a9e68505bd5:after { content: ""; display: block; clear: both; } READ: Individual Development Plan EssayAccording to a survey conducted by global property consultancy firm Cushman Wakefield, not all mall operators are likely to benefit equally. â€Å"Only the ones in favorable locations and having the right format and suitable strategies are likely to remain long-term players,† informs the report. But Indian businessmen are known for their sheep mentality. A single success in any new field spawns many me-too imitators. However, as is evident from Indian business history, many private airlines, courier companies and granite exporters have bitten the dust. 2. â€Å"What took 20 years, 30 years, in any other country, here will take thre e or four years,† Taneja a builder in globus said. Is it all in the name? Malls sprout out of fields like a new cash crop, surrounded by nothing. Power and telephone lines have been strung over empty fields, where cows, sheep and pigs still roam. Towers of condominiums – another new concept in India – are springing up near the malls, advertising fulfilled dreams and luxury and a very well propagated agenda of â€Å"India Shining†. Although some people wring their hands about what such change could mean to Indian culture, people at the malls say the country can adapt. A mall is just a new kind of market, they say. â€Å"It’s all in the name,†Ã‚  said Chandra Mohan Thakur, an IIT alumni and employee of HLL ,â€Å"Once we called them tailors. Now we call them fashion designers. It’s the same thing. † But as far as I can see it is not only name. Me, you and our surrounding can feel that nothing will be same anymore. Solution – huh! Is mall is a problem. No. Just a different life style. Kneel before it or for better  Go back to Humanism again.

Transformational Leadership Theory

Currently this community has to struggle with the proliferation violent street gangs who can be engaged in deviant or criminal activities. The main task is to find cost-effective solutions to this problem. This issue should be addressed with the help of a transformational leadership theory which is helpful for changing the behavior of individuals. These are the main issues be examined more closely.Advertising We will write a custom case study sample on Transformational Leadership Theory specifically for you for only $16.05 $11/page Learn More There are social trends that may contribute to the growing number of street gangs. First of all, one can speak about the decreasing enrollment in public schools. Moreover, one should take into account that school dropouts are more likely to take part in illegal activities (Rumberger, 2011, p. 136). As a rule, one can speak about adolescents who are more susceptible to peer pressure. Thus, street violence can be redu ced provided that educational organizations improve their functioning. Moreover, it is important to speak about the change in the number of public safety personal. Street gangs can become more active at the time when police officers cannot respond to their crimes as quickly as possible (Welch, 2001, p. 143). This is another trend that influences the life of this community. Finally, one should not overlook the effects of illegal immigration. There are several community improvements which are essential for the effective solution of the problem. First of all, one can speak about increased role of educators and social workers who need to identify young people who are at risk of joining violent gangs. Secondly, the availability of low-cost housing is also vital for the reduction of crime. These are the main trends that contribute to crime or deviant behavior. This problem affects primarily various members of this community. However, one should pay close attention to the needs of African Americans and Hispanics (Anderson Taylor, 2010). The growing number of street gangs can destroy many families. First of all, many people can be sentenced to jail, and this means that many households can be deprived of financial support (Anderson Taylor, 2010). Moreover, children can emulate deviant behavior, if they regularly observe the activities of street gangs. These are the main effects that should be considered.Advertising Looking for case study on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Additionally, this problem requires the changes in the professional activities of many people. First of all, one should consider social ethics. In particular, governmental officials and educators should understand the underlying causes that can prompt people to join street gangs. Much attention should be paid to economic difficulties within a family, lack of educational opportunities, or even discrimination. In this case, empa thy is critical for governmental officials who interact with people affected by street crime. Moreover, educators and social workers should identify the factors which can contribute to the deviant behavior of adolescents. In this way, they prevent a person from joining street gangs. On the whole, transformational leadership theory can be helpful for decreasing the number of street gangs. This approach implies that a leader should set examples for his/her followers. To a great extent, this strategy should be adopted by teachers who work with delinquent teenagers. Furthermore, transformation leadership is based on the principle that creativity and independent initiatives should be supported. This issue should be considered by teachers. Thus, transformational leadership theory can be relevant to this situation since it is helpful for changing the values and behavior of people. Reference List Anderson, M., Taylor, H. (2010). Sociology: The Essentials. New York, NY: Cengage Learning. Ru mberger, R. (2011). Dropping Out: Why Students Drop Out of High School and  What Can Be Done About It. Boston, MA: Harvard University Press. Welch, S. (2001). Race and Place: Race Relations in an American City. New York, NY: Cambridge University Press.Advertising We will write a custom case study sample on Transformational Leadership Theory specifically for you for only $16.05 $11/page Learn More This case study on Transformational Leadership Theory was written and submitted by user Teagan Cantrell to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Definition and Examples of Primary Sources in Research

Definition and Examples of Primary Sources in Research In research  activities,  a primary source refers to information collected firsthand from such sources as historical documents, literary texts, artistic works, experiments, surveys, and interviews. It is also called primary data and is very different than a secondary source. The Library of Congress defines primary sources as actual records that have survived from the past, such as letters, photographs, or articles of clothing, in contrast to secondary sources, which are accounts of the past created by people writing about events sometime after they happened   Examples of Primary Sources [Primary sources] provide the raw data that you use first to test the working hypothesis and then as evidence to support your claim. In history, for example, primary sources include documents from the period or person you are studying, objects, maps, even clothing; in literature or philosophy, your main primary source is usually the text you are studying, and your data are the words on the page. In such fields, you can rarely write a research paper without using primary sources. (Wayne C. Booth et al. The Craft of Research. University of Chicago Press, 2008) Chief Characteristics The chief characteristics of  primary sources are: (1) being present during the experience, event or time and (2) consequently being close in time with the data. This does not mean that data from  primary sources are  always the best data. . . . Data from human sources are subject to many types of distortion because of such factors as selective recall, selective perceptions, and purposeful or nonpurposeful omission or addition of information. Thus data from primary sources are not necessarily accurate data even though they come from firsthand sources. (Natalie L. Sproull,  Handbook of Research Methods: A Guide for Practitioners and Students in the Social Sciences, 2nd ed. Scarecrow Press, 2002) Methods of Collecting Primary Data If the information you need is unavailable or hasnt yet been gathered, youll have to gather it yourself. Four basic methods of collecting primary data are field research, content analysis, survey research, and experiments. Other methods of gathering primary data include historical research, analysis of existing statistics, . . . and various forms of direct observation. (H. Dan OHair et al. Business Communication: A Framework for Success. South-Western, 2001) Secondary Sources and Their Bibliographies By identifying basic facts, such as year of construction, secondary sources can point the researcher to the  best primary sources, such as the right tax books. In addition, a careful reading of the bibliography in a secondary source can reveal important sources the researcher might otherwise have missed. (Alison Hoagland and Gray Fitzsimmons, History.  Recording Historic Structures, 2nd. ed., edited by John A. Burns. Wiley, 2004) Original Sources The distinction also needs to be made between primary and original sources. It is by no means always necessary, and all too often it is not possible, to deal only with original sources. Printed copies of original sources, provided they have been undertaken with scrupulous care (such as the published letters of the Founding Fathers), are usually an acceptable substitute for their handwritten originals. (E. J. Monaghan and D. K. Hartman, Undertaking Historical Research in Literacy, in Handbook of Reading Research, ed. by P. D. Pearson et al. Erlbaum, 2000) Finding and Accessing Primary Sources This one is entirely dependent on the assignment given and your local resources; but when included, always emphasize quality.  . . . Keep in mind that there are many institutions such as the Library of Congress that make primary source material freely available on the Web.  (Joel D. Kitchens, Librarians, Historians, and New Opportunities for Discourse. ABC-CLIO, 2012)

Auditing and Assurance Services (Australian) Assignment

Auditing and Assurance Services (Australian) - Assignment Example 45 and Wen, 2011). The audit plan will, thus, include procedures to gather â€Å"audit evidence of events or conditions and related business risks† that will impact the Group’s â€Å"ability to continue as a going concern† (ASA 570, par. 17). There should also be procedures to review management’s assessment, if there’s any, or to discuss with management its assessment of the Group’s ability to continue as a going concern (ASA 570, par. 19 and 20). The subsequent events review should also emphasize reviewing subsequent events that may or may not indicate that the Group still has the ability to continue as a going concern. Related to the going concern issue is the news that the financial guarantors of Reliance Rail had claimed that there were already â€Å"events of default under the consortium’s debt financing documents† (Kelly, 2011). In addition, page 44 of the 2011 Annual Report stated that, â€Å"based on legal advice receiv ed†, the claim is not expected to â€Å"adversely affect the delivery† of the Project’s contract. With this development, the audit plan, in the assessment of the Company’s internal control structure, should include procedures to assess how management identifies legal matters for recording or for disclosure. The plan should also include an initial independent assessment on whether or not this issue is actually a legal matter and if it is, plans to obtain representations from the Company’s or the Group’s legal counsel should be incorporated. Significant Accounts and Balances Page 41 of the 2011 Annual Report disclosed that the Group is using the Forecast – Cost – At Completion or FCAC to estimate the total costs it will incur in the project. The cost components are based on management’s assumptions, estimates and judgment and these significantly affect a lot of accounts and balances in the Group’s financial statement s. There is, thus, a need to understand management’s processes and assumptions for coming up with these estimates, how they affect the individual balances and what will happen to the balances if the actual costs are not consistent with the estimates. When auditing the related expenses (such as materials and labour), the significant assertions that should be included in the audit plan are completeness, accuracy and cut – off. Since the risk of misstatement and the audit risk for these balances are higher, the materiality level should be set at the lower range (i.e., 1% - 2% of pre – tax income) and the preliminary materiality level should be set accordingly and documented through the audit planning documents. Page 43 of the 2011 Annual Report disclosed that â€Å"approximately 170,000 hours of Engineering and 60,000 hours of Drafting will be applied to the project at a fully burdened labour rate†. With this, the labour account will be classified as a signi ficant account for audit purposes, with a high risk of misstatement. The audit plan should include assessing and testing internal controls that are related to labour costing (regular and overtime costs), inputting of man – hours, calculating payroll costs and summarizing the total cost for the period. Information Technology (IT) audit should also be considered to test the internal controls around the IT infrastructure to assess if labour cost is being appropriately recorded and summarized in the computerized system. Substantive audit procedures should revolve around testing and analysing the actual