Wednesday, May 6, 2020
Ethics for Professional Accountants Problemââ¬Myassignmenthelp.Com
Question: Explain On Ethics For Professional Accountants Problem? Answer: Introduction Bookkeeping is the way toward recording and examining the different budgetary exchanges of the business association (DRURY, 2013). The calling of bookkeeping is controlled by some particular arrangement of tenets and standards. Every one of the bookkeepers needs to follow these key bookkeeping standards. In such manner, APES 110 Code of Ethics for Professional Accountants is a standout amongst the most vital arrangement of standards in bookkeeping. This segment expresses that every one of the bookkeepers need honesty. It infers that the bookkeepers should be clear and legit to their calling (Carey, 2015). Reason for APES 110 Code of Ethics for Professional Accountants APES 110 are one of the real codes of standard during the time spent bookkeeping. Bookkeeping Professional and Ethical Standard Board, ordinarily known as APESB, has issued the standards of APES 110. APESB is an autonomous bookkeeping assortment of Australia in the time of 2006. The principle part of APESB is to create and issue different sorts of moral guidelines during the time spent bookkeeping keeping in mind the end goal to spare the interests of open. The advancement of APES 110 is considered as one of the significant activities of APESB. Moreover, the International Ethical Standard Board for Accountants, usually known as IESBA is additionally required in the improvement of APES 110. The primary motivation behind this code is to make the bookkeepers of Australia and others follow the different sorts of major standards of bookkeeping (apesb.org.au, 2017). According to APES 110, every one of the bookkeepers must conform to all the bookkeeping standards and standards; else, they w ill be kept from doing a wide range of bookkeeping works. It is normal that the bookkeepers must guided by the soul of this code. In Australia, it is normal that every one of the bookkeepers must agree to the basic standards of APES 110 at the season of giving any sort of expert administrations (cpaaustralia.com.au, 2017). The bookkeepers outside Australia additionally need to consent to the principles and control of APES 110, according to the codes of APES 110. Nonetheless, for this situation, they additionally need to consent to the neighborhood bookkeeping tenets and directions. It is not the reason for APES 110 to degrade the bookkeepers from any sort of duties that may not be forced by the law or direction. During the time spent inspecting, the standards of APES 110 have lawful enforceability, as every one of the bookkeepers must conform to the standards of APES 110. Another real reason for APES 110 is to force the standards of trustworthiness on the expert bookkeepers. It is expressed in APES 110; the bookkeepers must not be related with any sorts of control of bookkeeping data of any business association. There are occasions everywhere throughout the world where the bookkeepers have been discovered required in various types of bookkeeping deceitful. Consequently, one of the significant motivatio ns behind APES 110 is to destroy these sorts of bookkeeping outrages from this calling. In the event of any individual from bookkeeping is found to break the codes of APES 110, they will be pulled back from the bookkeeping calling (CHRIST and BURRITT, 2016). Ethical Approach to the Problem The Laura Nash model of moral basic leadership is one of the viable models to settle on choices in major basic circumstances. In this model of basic leadership, twelve inquiries are utilized to get to the ideal choice (ryerson.ca, 2017). This model will be an appropriate one in the given contextual investigation. According to the given contextual investigation, the real impacts of unstable financial circumstance on the business operations of the association are excluded in the motivation for the meeting of 2009. Aside from this, the required review operation on the credit portfolio is likewise excluded in the meeting motivation. Nonetheless, the CEO of the association has give affirmation that there is no sort of vital issues with respect to the monetary emergency and review on advance portfolio that should be tended to in the meeting motivation. This is not the situation as these are the significant issues. In addition, the individual from review council is associating that some wit h the money related figures have been controlled. In this complex moral issue, the review part can take reasonable choices by utilizing the twelve inquiries of Laura Nash display. In this circumstance, it is expected to address these real issues before the administration and auditor committee of the organization. To start with, the review relate requirements to precisely characterize these real issues in from of everybody keeping in mind the end goal to make them mindful of the negative impacts of the issues (Cohen, 2013). For this situation, legitimate confirmations, information should be introduced to everybody to demonstrate the matter. The administration should be comprehended that the audit associate is doing this for the advancement of the organization. The expectation of the audit process behind this procedure of decision making is to spare the association from the potential financial risks. This aim should be contrasted and the issue comes about. The normal aftereffect of the current circumstance should be exhibited to the administration to make them mindful about the potential risk of the organization. Then again, it should be appeared to the administ ration that this choice is not going to hurt anybody in the company, as it is useful for everybody (Tsalikis and Fritzsche, 2013). Also, the review relate necessities to make the administration comprehend that he is doing this independent of his position in the association and he has no self required in this decision making process. According to the Laura Nash display, this is the best possible ethical approach to make decision about the issues. Conclusion According to the above discussion, it can be seen that integrity is one of the main considerations in the bookkeeping profession, as the bookkeepers should be straightforward and direct. In such manner, APES 110 article contains all the major standards of bookkeeping that every one of the bookkeepers must go along. Then again, it can likewise be seen that one can get to a legitimate ethical choice with the assistance of the twelve inquiries of Laura Nash Model. Thus, it can be reasoned that respectability and ethics are two of the real mainstays of bookkeeping that every one of the bookkeepers must consider. References An overview of APES 110 Code of Ethics. (2017).Cpaaustralia.com.au. Retrieved 18 April 2017, from https://www.cpaaustralia.com.au/professional-resources/ethics/apes/overview APES 110 Code of Ethics for Professional Accountants. (2017).apesb.org.au. Retrieved 18 April 2017, from https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf Carey, P. J. (2015). External accountants business advice and SME performance.Pacific Accounting Review,27(2), 166-188. CHRIST, K., BURRITT, R. (2016). Professional accounting bodies: Scoping options for sustainability.RELEVANCE AND PROFESSIONAL ASSOCIATIONS IN 2026. Cohen, S. (2013). Promoting ethical judgment in an organisational context.Journal of business ethics,117(3), 513-523. DRURY, C. M. (2013).Management and cost accounting. Springer. Laura Nash Ethics without the Sermon, Howard Business Review 59. (2017).ryerson.ca. Retrieved 18 April 2017, from https://www.ryerson.ca/content/dam/ethicsnetwork/downloads/model_B.pdf Tsalikis, J., Fritzsche, D. J. (2013). Business ethics: A literature review with a focus on marketing ethics. InCitation Classics from the Journal of Business Ethics(pp. 337-404). Springer Netherlands.
Thursday, April 23, 2020
Why Not Have Free Education free essay sample
Not everyone has the opportunity to pursue a higher education after they graduate from high school. In fact, as of 2010, ââ¬Å"68.1 percent of 2010 high school graduates were enrolled in colleges or universities (ââ¬Å"College Enrollment and Work Activity of 2010 High School Graduatesâ⬠1).â⬠This number may seem a bit high to some people, however, it is not, considering that not all of those students are able to stay in college long enough to graduate due to various financial difficulties. A large number of the other 31.9 percent of the students who do not enroll in college usually do so because many of them cannot afford the tuition at a 4-year university. A solution to this increase in college dropouts and students who fail to attend college at all would be for the state governments to fund the college tuition for those students who wish to attend a university. It is my belief that a studentââ¬â¢s college tuition should be completely funded by the state government b ecause it would increase the number of people who enroll in a 4-year university, decrease the amount of violence that takes place and increase the number of prospective workers in top fields that require their employees to have earned a college degree of some kind. We will write a custom essay sample on Why Not Have Free Education or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page While the government may need to increase their funding resources to pay for every studentââ¬â¢s college tuition, it will pay off in the long run for both the student and for the government as well. College is not on the mind of every student getting ready to graduate high school for various reasons. One of these reasons is that it is out of their familiesââ¬â¢ expense budget. If someone were to inform these same students that their entire college education would be paid for by the state government, then nearly every one of them would reconsider their decision to not attend college and indeed apply and enroll in the university that they wish to go to achieve a degree of some kind. According to the National Center for Public Policy and Higher Education, ââ¬Å"The cost of attending college has risen nearly three times the rate of the cost of living, and could eventually put higher education out of reach for most Americans (ââ¬Å"Rising cost could push college out of reachâ⬠1).â⬠This further ensures that one of the main problems why students do not attend college is due to financial burdens. Another startling fact is that, ââ¬Å"On average, students from working and poor families must pay 40 percent of family income to enroll in public four-year colleges while students from middle-income families and upper-income families must pay 25 percent and 13 percent of family income, respectively (ââ¬Å"Rising cost could push college out of reachâ⬠1).â⬠However, if the government was to fund the tuition of these students, then colleges would immediately become more impacted than ever. This would be a good problem to have because the more students that attend a 4-year university means that the more likely that school will produce even more students with degrees. According to the Journal of Interpersonal Violence, ââ¬Å"45 percent of students who drop out of college for financial reasons are involved in at least one police record incident after they stop attending school (5).â⬠This statistic should be alarming to us because it clearly shows that being forced to drop out of school can cause a lot of students to become extremely angry and hostile towards anyone that they come in contact with. There are many psychological factors that play a major role in this violence outbreak, but they all come from the disappointment of not being able to get a degree from a university just because they cannot afford to do so financially. Usually, when students drop out of school, rather it is high school or college; they either stay at home doing nothing, or go out and get a job. All of the former students who choose to stay at home are opening themselves up to potential outside distractions and negative influences from various friends and family memb ers or even from strangers in their neighborhoods. The more free time that someone has on their hands, the more at risk they are to be persuaded into bad situations. These bad situations usually involve making fast money. For a college dropout, the original plan is to go to college in order to earn their degree in a particular field so that they could eventually get a job making a lot of money. However, because these same former students are unable to earn their degree, they could decide to make money as quick and easy as they see fit. This could very well involve drug dealing or some other kind of illegal scheme of money making. Thus, these illegal forms of making money usually involve some type of violent acts and most of the time leads to the incarceration of the involved people. Finally, the number of employees required to have a college degree at their perspective job will significantly increase with the government funding the college tuition of students. This is true because if more students enroll in a university, then the more likely that school is to produce a student with a degree. Currently, not too many Americans possess a college degree. According to the U.S. Census Bureau, ââ¬Å"52.7 percent of Americans have some college education, but only 27.2 percent have actually obtained a degree, and while 27 percent may seem like a small percentage, the numbers get even smaller when talking about higher education with only 8.9 percent of Americans having a Masters Degree and only 3 percent having earned a PhD (Henry 3).â⬠While many people may be amazed at these statistics, a person with detailed knowledge of the financial situation of many Americans should not be. It is difficult to earn a college degree if a person cannot pay the necessary tuition fees it costs in order to take the required classes for that particular degree. On the other hand, government funding of college tuition would drastically increase the number of people with college degrees because the pool of students to choose from would greatly increase if they didnââ¬â¢t have to come out of their own pockets to pay for their college education. By increasing the number of students with college degrees, we would be adding to the number of highly skilled professional workers in this country. This would in turn cause companies to function more smoothly because they would have all of the qualified employees they would need in order to operate at an even more high and successful level than they had been before. The market demands a large number of college graduates every year. However, with the number of college graduates decreasing due to financial shortcomings, the job market will be forced to choose from a limited supply of qualified workers with college degrees, thus causing many companies to lower their requirements for hiring employees, w hich will in turn lower company performance. As stated by the Chronicle of Higher Education, ââ¬Å"There could be 3 million fewer college graduates than the market demands by the year 2018 which explain that America needs more workers with college degrees. If we donââ¬â¢t address this need now, then millions of jobs will be lost and go offshore to other countries (Sewall 8).â⬠If the top businesses here in America would go offshore to other countries, then everyone in this country would be negatively affected because that company would have been responsible for creating a lot of revenue and job opportunities for the country as a whole. The governmentââ¬â¢s willingness to pay for the entire college tuition of a student will indeed create positive benefits for both the government and the country, even though it may call for an increased role in fundraising activities on the part of the various state governments. It is evident that so many students cannot afford to pay for college tuition on their own. Not everyone is fortunate enough to have thousands of extra dollars laying around for their use. Too many negative effects are open to come into existence with an increased number of college drop outs or high school students who fail to go to college in the first place. The violence rate will go up in addition to a decreased number of qualified workers for businesses to choose from. What is evident is that a college degree can go a long way to benefiting that individual as well as benefiting the company that eventually hires that student. This country is supposed to be a land of opportunities. Where is the opportuni ty at if someone simply isnââ¬â¢t wealthy enough to pay for a college degree? Everyone should be granted equal opportunities to achieve a higher education if that is in their plans. However, the system is stopping many of them from doing so and it needs to be changed immediately. If the government begins to fund the college tuition of these perspective future college graduates, then a chain reaction or domino effect of beneficial outcomes will be felt by this country and society as a whole. Works Cited ââ¬Å"College Enrollment and Work Activity of 2010 High School Graduatesâ⬠. U.S. Bureau of Labor Statistics. 8 April 2011. Web. 27 Nov 2011. Henry, Tamara. ââ¬Å"Report: Greater percentage of American Educationâ⬠. USA TODAY. 5 June 2002. Web. 29 Nov 2011. Journal of Interpersonal Violence. Nov 2011. Web. 29 Nov. 2011 ââ¬Å"Rising cost could push college out of reachâ⬠. CNN Living. 3 Dec. 2008. Web. 27 Nov 2011. Sewall, Michael. ââ¬Å"Number of Workers with College Degrees Could Fall Short of Demand by 2018â⬠. The Chronicle of Higher Educa
Wednesday, April 15, 2020
SAT Score Secrets - How to Find SAT Scored Essay Samples That Will Help You Study Like a Pro
SAT Score Secrets - How to Find SAT Scored Essay Samples That Will Help You Study Like a ProUsing a sat scored essay sample to construct an essay is a good idea, especially if you want to take your SAT practice exam and get a little something extra out of it. Most written essays are a time consuming and challenging undertaking. When you apply a well thought out style, format, and the right writing tips, then you'll find that your final score for the exam is better than you thought.Many people who take the SAT exam believe that they should write essays because it will allow them to boost their scores. However, this just isn't true. The type of essay and subject matter that you write will have little impact on your overall score.One way to boost your scores with SAT essays is to study hard. Make sure that you're preparing as much as possible for the test. If you take the time to learn the rules and guidelines, then you will be in a better position to write the best essay for your class .One tip to remember is that your essay should be able to stand on its own. Do not plagiarize. While it's OK to use ideas from other sources, make sure that your idea is original. Use this opportunity to come up with a great essay that will give you more benefits than just a few extra points on your exam.With your SAT scores in hand, you can look at how well you did and see if your essay skills need improvement. The hardest part will be in determining where you went wrong and how to get better at it. Here are some tips for you to keep in mind when you begin writing.First, think about what kind of writer you are. Some people may have a very 'pop-culture' perspective, while others like to be a little more 'detached.' You may even prefer to write a story versus just facts and figures. There are many different ways to approach the test, so choose one that fits you the best.Essays can cover anything from facts to statistics. Knowing your type of essay can help you decide which topics you should focus on. It can also help you determine how much detail you should include in the essay. There is no right or wrong answer when it comes to finding the right topics to write about, but knowing your personality and what you want to achieve will help you find it.Next, it's important to look at SAT essay samples. Although these are not always the best, there are some that are good enough to get you thinking about making the necessary changes in your essay. Try reading and copying samples from some of the best writers in the country, such as Martha Nugent and Christopher Calvert. Their samples can help you figure out the best writing style for your needs, and they can also guide you through the process of coming up with the right topics.
Tuesday, March 17, 2020
Functions of Management Service Organization (MSO) Essays
Functions of Management Service Organization (MSO) Essays Functions of Management Service Organization (MSO) Essay Functions of Management Service Organization (MSO) Essay Functions of Management Service Organization (MSO) Introduction With the varying and unique needs of physicians, there is need for MSOs. Management Service Organization (MSO) is an investment initiative by physicians. Functions of effective MSOs include provision of practice management and administration services to individual physicians. It also develops clinical guidelines and standards .It develops a common wage and salary schedule.MSOs help in achieving quality management over time. MSO development is important to enable the physicians develop adequate resources to add value to their practices. : Discussion MSOs acquaint physicians with managerial and administration knowhow. Since the MSO help physicians do bulk buying, they benefit from reduced prices of the items they buy in bulk. This benefit is passed to the physician .The low cost advantage may be used when dealing with their healthcare activities. Through MSOs, they are able to acquire buildings, equipments and supplies of their client physician and do lease back. In such case, this will enable the physician to own his or her day-to-day healthcare duties and no losing of their practicing office. Through that, physicians do not have the burden of doing other practices outside their field. MSOs develop clinical guidelines and care standards thus meeting clinical integration. This has been eased by operating as a group practice without boundary. This has made it easy to have a share saving relationship with the third party payers. Before that, MSOs were pointed to have ill practices like in staffing and benefits associated with it. MSO establishes a system of common wage and salary schedule. Through doing this, it also provides staff supervision training and performance appraisal. However, this may lead to loss of direct control of physician among the staff, but eventually leads to improved management. Through MSOs, healthcare management increases. This leads to innovative companies and practices. With varying and unique needs, MSOs enable physicians strive to fulfill those needs in a timely and cost effective way. MSOs help achieve quality management over time. This makes it easier to access management tools and system oriented processes.MSOs enhances physiciansââ¬â¢ ability to retain a sense of professional autonomy and practice physicians have increased access to resources like staff management and information technology. Healthcare financial managers should measure their MSO to see whether it delivering to their targets. These measures examines the business scope, physicians practice acquisition, management skills and organization culture. MSO development is important to enable the physicians develop adequate resources to add value to their practices. There is need to create financial and strategic alignments with physicians. All these are accomplished through management services organization .While it can be challenging, as it pertains to cost constraints, different perceptions and expectations the, implementation come with many benefits. Conclusion With the integration of MSOs in the varying and unique world of physicianââ¬â¢s needs, provision of practice management and administration service has been effected. Each physician is acquainted with the management and administrative services they need in their practice In addition, it has eased the development of clinical guidelines and standard. Common wage and salary scheduled has been done through MSOs.Also quality time in management is achieved .for quality management to be met, MSOs ensure that all the physicians are familiar the management services. All this meets the physician unique and varying needs. .
Saturday, February 29, 2020
A View of the Mexican- American Battle and the Reasons behind the Involvement of the United States
A View of the Mexican- American Battle and the Reasons behind the Involvement of the United States U.S. History Honors The Mexican-American War DBQ ââ¬Å"Was the United States justified in going to war with Mexico?â⬠This is a trigger phrase similar to watching two siblings fighting over who gets to play the Xbox. ââ¬Å"Itââ¬â¢s MY Xbox.â⬠ââ¬Å"But you ruin the whole game.â⬠In this case, Mexico owns the land of dispute and the US is eager to take it. In my opinion, the US should not have gone to war with Mexico for these reasons: the US provoked the war; gaining Texas was another way to spread slavery; and the annexation of Texas would make America a bigger threat, scaring Mexico along with other countries. The ââ¬Å"US Invasionâ⬠was just part of the USââ¬â¢s plan to gain land in the early 1800s, once again because of the same excuse, Manifest Destiny. Mexicoââ¬â¢s idea of convincing American settlers to move in to even out the contrasting social population of rich and poor backfired and right after winning their independence from Spain: a Mexican horror story! ââ¬Å"[T]he troops commanded by General Zachary Taylor arrived at the Rio Grandeâ⬠¦ (Doc. C)â⬠From Mexican perspectives, the border between Mexico and the United States was the Nueces River. When the Americans crossed over to the Rio Grande, which was below the Nueces River, Mexico burst into flames. This means that the US initiated the war, forcing the Mexicans to the last straw until they had to finally start defending themselves. ââ¬Å"Polk saw Mexicoââ¬â¢s treatment of [the envoys] as an opportunity [to go to war]. He felt Americaââ¬â¢s honor had been challenged. When word arrivedâ⬠¦ that Mexican soldiers had fired upon Americans on the ââ¬ËTexas sideââ¬â¢ of the Rio Grande, President Polk had a reason for going to war (BE).â⬠I think this is full of baloney because previously, the quote implies that the US had a reason for going to war, so why would Mexico attack first? This unlikely event intimates a few element changes of the history of the war . ââ¬Å"A current of emigration soon followed from the United States. Slaveholders crossed the Sabine (river between Louisiana and Texas) with their slaves, in defiance of the Mexican ordinance of freedom. (Doc. D)â⬠This quote makes the US seem very ironic since the US was ââ¬Å"the land of opportunity and freedomâ⬠that many people of ethnic groups rushed to yet many slaves did not have opportunity nor freedom. In Mexico, slavery was illegal, so in a way, Mexico was even more free than the US. The Mexican-American War was just another product of Manifest Destiny, an excuse from ââ¬Å"Godâ⬠to gain land from the Atlantic to the Pacific to spread democracy which eventually turned into an excuse for spreading slavery. If the Americans took over Texas (which happened anyway), the territory would be back to square one: slavery. Considering the fact that Texas was still theirs, Mexico tried to prevent the slavery opposition from being obsolete. ââ¬Å"The combination of American troops at the Rio Grande and the attempt to buy a large part of their country angered the Mexican government. [Polkââ¬â¢s envoys] were asked to leave Mexico City (BE).â⬠How casually the author mentioned that the envoys were asked to leave may hint that the US doesnââ¬â¢t want to admit to looking like a bad guy. This also illustrates that Polk was ambitious to gain this land and maybe even pushy when the offer was bluntly rejected. The quote: ââ¬Å"Imbecile and distracted, Mexico never can exert any real governmental authority over such a countryâ⬠¦ (Doc. A)â⬠shows how highly the US thought of itself. They shouldnââ¬â¢t be so quick to rise conflict, the US and Mexico being young countries alike. Having Texas secede wasnt so terrible in Mexican eyes, but having Texas secede to join the US was a major problem. Mexico was content if Texas was its own country since Texas alone wasnââ¬â¢t much of a threat; however, the annexa tion of Texas to the US would mean more land, meaning more power. Every other country would rather have the US care for itself and be uninvolved in matters outside of their business. This is the way people thought about England, which means the US eventually became what the Founding Fathers feared. Furthermore, ââ¬Å"Americaââ¬â¢s wars have often been controversial [with small approval rates] (BE).â⬠The idea Iââ¬â¢m getting is that although in many wars citizens opposed going to war, the government doesnââ¬â¢t listen and goes to war anyway, which isnââ¬â¢t being very representative like the way it is defined. So who are the US to say that Mexico canââ¬â¢t govern themselves properly? All in all, I support the Mexicansââ¬â¢ viewpoint on the war. The US deliberately had shots fired at Mexico to own Texas and California. The United States clearly had no business in trying to take over land that originally belonged to the Mexicans. The USs pushiness, impatience, want for more slaves, and rising reign of terror connected to their were not valid reasons to go to war with Mexico. Even though I am American, I have to say that at the time, the US was being a bit snotty for wanting to take over as much as they possibly could. The war is shameful to our history, acknowledging the fact that the US always seemed so glorified and perfect when really, we have committed some of our own sins and went back on our words of equality and justice for everyone.
Thursday, February 13, 2020
Prime Minister's Question Time Essay Example | Topics and Well Written Essays - 750 words
Prime Minister's Question Time - Essay Example he tasked the prime minister to respond to whether his government will remain on record from 1920 as the only government that left the economic conditions of the citizens worse than he found them. In his response, he refuted the claims that the economic levels of the overall citizens were deteriorating rather citing the record from International Monetary Fund (IMF) that signifies that Britains economic growth was on the rise. the records from IMF also signified that employment levels were on the increase again according to the response by the prime minister. from the 2010 manifestation of providing better life conditions. growth, jobs, and wages are increasing despite inflation. he refuted the issue of failing to attain economic growth through arguing that women employment and the youths employment levels are on the increase. From the Prime Ministers point of view, the energy policy and minimum wage policy are dangerous and will preset negative shifts of the within the economy. tax c uts that the government is providing is not only ensuring life is fair for the low income earners but also reducing the government reduction. Reduction of public spending and ensuring appropriate tax reports remain among the significant achievements leading to economic growth. He dismissed the idea of increasing minimum wage arguing that it will influence inflation and that focusing on overall economic growth is the essential factor. He disagreed with the idea of reducing the amount spent on defense to 2% of GDP arguing defense was a crucial factor within the growth of an economy. after the establishment of the inquiry committee six years the opposition accused the government of failing to table a report or focus on means of delivering the inquiry report of UKs involvement in the war in Iran. Cameron accused the opposition for voting
Saturday, February 1, 2020
Disability Essay Example | Topics and Well Written Essays - 1000 words - 1
Disability - Essay Example The group was a family- a father, a mother, a three-year-old (an estimated age) girl they called Liza and an eight-year-old boy (another estimated age) they called Harvey. The father looked like heââ¬â¢s in his late thirties- quite handsome and tall. If he told me he was a lawyer, I would not be surprised because he had an aura of authority and intelligence. Harvey had blonde wavy hair. He looked like an active boy with the way he moved and talked. He ran immediately to the monkey bars. Liza stayed behind with her father, while her mother went nearby Harvey. The mother looked like in her late twenties, a beautiful brunette with kind eyes. She sat at a bench and started to read a thick book. Liza had her motherââ¬â¢s eyes and hair. There was something different with her that I could not understand yet. She seemed to be thinking about faraway images with that look in her eyes. Liza went to the swing, but she was not swinging it at first. When she did, she raised her hands to her ears, as if the swinging made her ears hurt. I could sense her anxiety from her scrunched-up face and tightly-closed eyes. She was making some screaming sounds I could not understand. I wanted to run and help her, but the father got to her first. Her father came to her and asked her what was wrong. She cried and pointed to her mother, and her father looked terribly confused. I was as clueless as Liza and her father. What does she mean when she makes these scratching sounds in her throat? I knew she was deaf because her father was yelling at her and she did not seem to be bothered by it. She has a listening aid too, though I doubt it helped her. She only looked anxious and angry as her father tried to communicate with her, asking her what she needs and what bothers her in a loud, upset tone. Her mother must have been engrossed in the book because it
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