Systematic Auditing and Assurance Services †MyAssignmenthelp.com

Question: Discuss about the Systematic Auditing and Assurance Services. Answer: Introduction: Bega Cheese operates in the dairy industry where they supply cheddar cheese as well as processed cheddar cheese into the retail and food service markets in and across Australia (William Jr, Glover and Prawitt 2016). The company is a public listed and owned by shareholders where the business manufactures natural cheddar cheese that can be either cut or pack the cheese into the retail packs made available in the supermarket. Bega Cheese has forever supposed the best approach for building value as well as managing risk for combining with the enduring knowledge as well as business information with innovative approaches and thoughts (Elder, Beasley and Arens 2012). The company delivers number of positive outcomes for its stakeholders for the financial year 2017 where they face many challenges and intense competition. The company works together for generating top line revenue growth, improved financial performance as well as maintaining strong balance sheet at the time of investing in the near future. The company built on partnerships with the valued customers as well as maintaining trust from valued milk suppliers (Ricchiute 2014). What particular laws or regulations affect its operations? National Greenhouse and Energy Reporting Act 2007- Bega Cheese Group is subject to Federal as well as State Environmental Regulations. This takes into consideration the reporting requirements under the above-mentioned act (Louwers et al. 2013). State Environment Protection Regulations- Bega Cheese manufacturing sites are licensed under the regulations where the licenses stipulated performance for all the emissions such as air, noise, odour and wastewater (Gay and Simnett 2015). Bega Cheese has a code of behavior that enclose a cohesive set of philosophy as it will engage all the officers and employees for abiding by the business and dealing with the stakeholders In the year 2016, Chinese authorities proclaim changes for regulating the sale as well as allocation of infant formula to China (Garner 2015). The company is well placed for operating activities in accordance with the revised legislation that anticipates for coming into effect in the year 2017. Bega Cheese continues to work with the regulators as well as actively involved in managing actions for reducing the emissions to air and waste water volumes (Elder, Beasley and Arens 2012). The Protection of the Environment Act 1997 The Clean Energy Act 2011 Identification of five inherent risks for the audit of Bega Cheese Inherent Risk is one of the risk that is pretense by an error or omission in a fiscal statement because to a feature other than a malfunction of control. It is the risk that mostly occur other than a failure of control where the transactions are intricate or situations that need a high degree of decision in regards to fiscal approximation (Elder, Beasley and Arens 2012). Some of the inherent risks faced by Bega Cheese at the time of audit are as follows: Understanding the risk as well as control systems operated by Bega Cheese used for assessing the design and effectiveness that include managing compliance. As a food producer, Bega Cheese faces various communal sustainability risks that take into consideration matters connecting to safety of products as well as workforce in the communities (Eilifsen et al. 2013). It is all about consumer safety that should be taken as top precedence and any breach to that will result to reputational damage. Bega Cheese mature quality management takes into consideration quality declaration with absolute traceability of the entire element as well as products (Elder, Beasley and Arens 2012). Bega Cheese expose to various financial risks such as market risks. The market risk comprises currency risk, price risk and interest rate risk. Addition to that, there are even credit risk and liquidity risk that are faced by Bega Cheese (Campbell 2015). The company risk management approach mainly deals with the unpredictability of fiscal markets as well as finds ways for minimizing probable unfavorable effects on the financial presentation in the most appropriate way (Elder, Beasley and Arens 2012). Bega Cheese uses derivative financial instruments like foreign swap contracts for hedging specific risk exposures. It is the derivatives that are used for hedging purposes and not for trading of any tentative purpose. Bega Cheese uses various techniques for measuring the risks to which they are exposed (Elder, Beasley and Arens 2012). The methods used by the company include sensitivity analysis especially for interest rate, foreign exchange as well as price risks. One of the inherent ris ks is assessing the internal controls as well as policies and procedures that complement delegated responsibilities of management for the given functions. This includes assessing the adequacy of the policies, procedures and internal controls at the same time. Bega Cheese Audit Committee need to assess whether there are adequate resources as provided for the management after taking care of delegated responsibilities (Bierstaker 2012). Bega Cheese exposes to market risks in relation to foreign currency as well as interest rate actions. The company enters into a wide assortment of derivative financial instruments for managing exposures where it takes into consideration foreign currency contracts for hedging exchange rates risks from the sale of exported goods as well as purchase of imported goods (Arens, Elder and Mark 2012). Other inherent risk faced by Bega Cheese is monitoring as well as review at least annually on the risk register. The auditor needs to collect external as well as internal information that is directed to the Committee that necessitates strengthening or reviewing of internal controls (Elder, Beasley and Arens 2012). Inherent risk include situation where auditor of Bega Cheese need to make sure that all material as well as compliance risks are adequately reflected in the financial statements (William Jr, Glover and Prawitt 2016). The Governance Assurance Manager as well as internal auditor that prepares the annual governance and assurance audit plan that details the activities to be undertaken for each year in regard to key organizational risks in the business. It is in accordance with the determination of Enterprise wise risk management framework as well as material financial risks and last audited figures (Arens, Elder and Beasley 2016). Foreign exchange risks arise from the future commercial transaction as well as recognized assets and liabilities that demonstrate in a currency that is not the entity domiciled currency (Arens et al. 2015). Bega Cheese exports dairy products that are exposed to the foreign exchange risk that moves in exchange rate of US dollar. Bega Cheese involves in purchase that include capital equipment, ingredients as well as packaging that actually expose to the movements in exchange rates of US dollar and Euro. Internal audit is one of the key responsibilities of Governance as well as Assurance function within Bega Cheese (Elder, Beasley and Arens 2012). It is role of the internal auditor for providing independent as well as objective assurance in the adequacy and efficiency of Bega Cheese arrangement for risk administration, governance and internal control. Addition to that, the auditor need to make recommendations that will help in improving the effectiveness as well as efficiency of systems and process (William Jr, Glover and Prawitt 2016). Assessing the likelihood of the potential reliance that could place on the overall control environment From the Corporate Governance arrangements of Bega Cheese, it is understood that the company is committed towards maintaining higher standards of accountability as well as transparency in the administration and behavior of its trade operations (William Jr, Glover and Prawitt 2016). Board of Bega Cheese has accepted corporate governance strategy as well as practices that it is reliable with the sustained augmentation as well as achievement. This leads to constant improvement of value for Bega Cheese group shareholders. Bega Cheese has a diversity as well as inclusive strategy used for building a competitive advantage for the particular company. Addition to that, the strategy used need enduring assurance for leaders that embeds a society of improved thinking on matters relating to working in a diverse work environment (William Jr, Glover and Prawitt 2016). Bega Cheese has made strategies in involving for gaining acceptable development towards achieving the assortment approach objectives. It is represented by women who occupies the management position and increased from 23% to 26% during the previous years (Elder, Beasley and Arens 2012). Audit and Risk Committee is comprised of Independent Director who has certain responsibilities for overseeing the procedure of financial coverage, non-financial risk administration as well as internal control and compliance on external audit (Elder, Beasley and Arens 2012). Audit and Risk Committee members of Bega Cheese will be monitoring the compliance with laws as well as regulations in its own policies. The company should ensure in maintaining positive association between Bega Cheese and he external auditor that remains self-governing. It is necessary for the company for evaluating the adequacy of process as well as control over the established ways for identifying and managing the areas of potential risk in a given way (William Jr, Glover and Prawitt 2016). Reference List Arens, A.A., Best, P., Shailer, G., Fiedler, B., Elder, R.J. and Beasley, M., 2015.Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Arens, A.A., Elder, R.J. and Beasley, M.S., 2016.Auditing and assurance services: An integrated approach. Prentice Hall. Arens, A.A., Elder, R.J. and Mark, B., 2012.Auditing and assurance services: an integrated approach. Boston: Prentice Hall. Bierstaker, J.L., 2012. Auditing and Assurance Services.Issues in Accounting Education,17(3), pp.341-344. Campbell, D.R., 2015. Auditing and Assurance Services.Issues in Accounting Education,16(1), pp.157-157. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013.Auditing and assurance services. McGraw-Hill. Elder, R.J., Beasley, M.S. and Arens, A.A., 2012.Auditing and Assurance services. Pearson Higher Ed. Garner, D.E., 2015. Auditing Assurance Services.Issues in Accounting Education,13(3), p.768. Gay, G.E. and Simnett, R., 2015.Auditing and assurance services in Australia. Sydney: Mcgraw-hill. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013.Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Ricchiute, D.N., 2014.Auditing and assurance services. South Western Educational Publishing. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education.

Advanced research methods - Smart Custom Writing Samples

Advanced research methods - Smart Custom Writing Functions of fleet managementThe function of fleet management is to enable organizations which depend on transportation in their operations to discard or reduce perils associated with motor investment, improving competency, productivity and minimize the long run expenses, and offering policies which are 100% government friendly among others (Crainic, p 10). Fleet management involves vehicles such as Lorries, tractors, cars, containers among others. It comes with a wide range of functions which includes maintenance, tracking and health management. A system of tracking, GPS (global positioning system), can be used to perform all these functions (Broida, p11). A recent study indicates that, commercially, the numbers of fleet units which are in offing in Europe are over one million (Crainic, p 12). This article attempts to define the possible on-going functions in fleet management. It will highlight the differences between the initial activities from on going functions in fleet managemen t. Finally, it will explain why the ongoing functions are needed (Crainic, p 13). The major function of fleet management it motor tracking system. Basically, this system uses global positioning system (Broida, p11). This particular system is so efficient that it can track a car in any place in different languages. This is one of the on going functions. Initially this was difficult because the GPS facility was not in the offing (Broida, p11). Another ongoing function is getting information by linking the motor with the global positioning system to get information for the user. When this is done, it assists in getting rate of fuel consumption and readings on the mileage. Initially, this was only possible physically and not through the computer (Dolce, p32). Fleet management has played a big role in getting information how the drivers are carrying themselves around. This has been made possible by integrating information from the tracking device and the computer. This is yet another on-going function by fleet management which initially was not possible (Dolce, p35). Another important function is the security. The security covers the car while at rest or while moving and it carefully disconnects the car while on the move. Through this, the fleet management has made it possible to recover any stolen car. The security is yet another development which was not there initially. This service is needed because it helps in reducing losses as far as the number of vehicles stolen is concerned (Broida, p23). Ship management is control of the ship while in water. This basically is done so as the fleet management can provide competent staff, offer maintenance and manage the daily operations. By doing this, the owner is given an opportunity to go book cargo. Initially, the whole responsibility was left in the hands of the owner. This type of arrangement is needed so as to ensure quality services are offered by the ships (Broida, p25). The device that disconnects vehicles using a remote is yet another function of fleet management. This facility does not allow the engine to work and therefore the car does not move (Crainic, p 22). The system is even able to alert the one driving the car that the disconnection is almost happening. The same system of disconnecting remote can be merged with danger remote so that in case of an urgent thing the driver can easily communicate thus the situation is addressed immediately (Crainic, p 22). Initially the remote had only the key responsibility of disconnecting the engine but it has been discovered it can be used to alert I case of emergency. This is needed because it can be used to reduce accidents on the road and in water (Crainic, p 23). In conclusion, fleet management has experienced what can be said to be a milestone if compared with its functions initially. The advancement of technology has made it possible for global positioning system to be discovered. This has seen the fleet management grow. Works cited: Crainic, T.G., Crainic, G. Fleet management and logistics New York: Springer, 1998 2-56 Dolce, J. Fleet management New York: McGraw-Hill, 1984 3-46 Broida, R. How to do everything with your GPS New York: McGraw-Hill Professional, 2003 4-78

An Overview of Genetic Engineering essays

An Overview of Genetic Engineering essays Imagine a world full of 'mini Hitlers' seeking world domination, killing millions as their solution to establish a superior race or bunch or 2 headed humans eating a pig with 6 legs. These scenarios may sound like something out a science fiction novel, but this is the kind of things that people think about when they hear the words 'genetic engineering' Genetic engineering is now an important part of this world. It is used to cure diseases, develop food that grows faster and food that's healthier. Without genetic engineering, it will not be possible to feed the 10 billion humans expected by the year 2030. Only by using this new technology can we increase food production enough so that it is possible to feed this growing world. This can be done by producing plant varieties that are more precisely adapted to local conditions. This also helps poor farmers by reducing their expenses such as pesticides. In developing worlds, there are over 100 million children with vitamin A deficiency causing huge problems such as blindness. These people eat mainly rice and rice has no vitamin A. Right now the only way they can get enough vitamin A is by costly supplements that don't reach everyone. So scientists are genetically engineering rice so that it contains vitamin A, and this rice seed could be distributed to the poorest areas of the world, a brilliant and simple idea. So how can consumers live in the developed world benefit from plant biotechnology? Using modern biotechnology scientists have already produced food with improved flavor, food that is better for health and food with better qualities. Examples of these are apples and sweet corns that are insect resistant, frost resistant strawberries, and seedless grapes. One of the main reasons why people oppose genetic engineering is that they think biotechnology is an imprecise science and so it will likely to result in unanticipated outcomes and dangerous surprises. But did you know th...

The Fog of War Essay Example | Topics and Well Written Essays - 750 words

The Fog of War - Essay Example This exercise representing the life drama, especially when it comes to public persons, demonstrates the evolution of human consciousness. Reflecting upon the autobiographical milestones Robert McNamara makes a direct connections to the significant events such as the end of World War I, Great Depression, World War II, bombings of Japan, raise of post war capitalism while working at Ford company, appointment for the Secretary of Defense and Cuban missile crisis, war in Vietnam, and subsequent awareness of the situations and actions during the conferences with principals from Cuban crisis and Vietnam War. It is interesting how he applies in the statistical method in order to analyze the sequence of events talking about proportionality of civil casualties and military efficiency (The Fog of War). The most prominent part of McNamara’s life that left a footprint in the American history, was a period of his appointment for the position of the Secretary of Defense under the Kennedy an d later Johnson administration. By the time he was asked to join the cabinet in November 1960, he had already made a career in Ford Motor Company. Advancing rapidly to the top-level management positions McNamara become the first company head selected outside the Ford family. Probably due to his uncommon ability to immerse in the subject and learn quickly he achieved such an outstanding professional success. Although not having any special knowledge about the defense, McNamara quickly begins to play an active role, introducing several innovations into the ministry and stimulating progress (â€Å"Robert S. McNamara†). Strategically both Kennedy and McNamara opposed the idea of massive retaliation making an emphasis on increasing the limited warfare capabilities through the training and equipment of the American and allies’ military personnel. McNamara argued that the principal military objectives should follow the â€Å"no-cities† concept aimed at destruction of t he enemy’s military forces and not his civilians in the case of both nuclear and conventional warfare. In the Fog of War he states: â€Å"proportionality should be a guideline to war† (The Fog Of War). Due to the huge public resonance to Vietnam War McNamara as a person that embodied the entire system became an object to blame for the failure. It is quite common to demonize a single person and truly believe that only this single person has a responsibility for sufferings the people face because of the war. The Morris’ film is called the Fog of War in order to express the usual uncertainty inherent to the war. This term precisely describes the situation mutual deterrence of the Cold War in general and numerous political incidents between two superpowers in particular. Also I think the term can be applied to express the uncertainty on the personal level considering assumptions, logic, and posterior awareness of the individual who took a direct part in those events . As many of Morris’ films, Fog of War intends to put across a message that the situation tends to go out of control. In fact it is never under rational actor’s control. The example of Cuba missile crisis from the McNamara’s story demonstrates this point. The statement can also be referred to the overall uncertainty not only in the war but in life in general (Anderson, â€Å"the Fog Days†

Analysis of Genealogy of Morals Essay Example | Topics and Well Written Essays - 2250 words

Analysis of Genealogy of Morals - Essay Example Instead of understanding as being inherent or natural, he argues, they are the instruments of the privileged few to preserve the status quo and keep themselves in power. In Nietzsche’s point of view, this directly undervalues them. I argue that he perceives this notion of good and evil as philosophically worthless and, moreover, something to be removed from human society. We, as well, just like Nietzsche should begin searching for the origin of the words. The argument of Nietzsche is founded on linguistics; he explores the words in several languages, and terms resembling them. He explores initially the German ‘schlecht’ which means bad. He examines parallel words such as ‘schlicht,’ ‘schlechtweg,’ and ‘schlechterdings.’ These three words are deviations of the word simple, guiding Nietzsche to the assumption that the words are connected; that to a certain extent the meaning of ‘schlecht’ was modified, and this modification stands for the ideals of the German society of that period, that the plebeians, average citizens were, blatantly, bad. Likewise, Nietzsche specifies Latin, mentioning particularly malus which means ‘bad’ and melas which means ‘black’ (Leiter 2002, 41). Nietzsche afterwards mentions the structure of the upper and lower classes of Rome. In Roman traditions, he emphasizes, those with black hair were customarily recognized as lower class, whereas the upper class are those with light and blonde hair. He draws the same thought s in Greek and Celtic traditions, generally making the argument that the terms for good and bad varied basically from classiest concepts in which the privileged few had such power they could even exploit the language to function in their own interest and motive (Leiter 2002). However, there is dissimilarity in the words, certainly the thoughts, being made use of now and those that were presented initially. Good and bad are not synonymous as

Principles of Systems Design and Engineering

Principles of Systems Design and Engineering A decent systems designer ought to consider the majority of the practices of a systems overall in the connection of its surroundings is the systems viewpoint. They need to consider and see the systems in a comprehensively approach as opposed to decaying the systems into separated parts consequently verifying collaboration among the systems and nature happens bringing about fruitful finishing of the venture. Human relations: For a single person to be effective in his way he ought to have the quality to be socially capable and keep up great human relations. As a systems engineer he brings all orders of building under one cloud and structure a systems and verify it streams according to plan by keeping up and decreasing the contentions among the distinctive divisions. Data and information: Technically a systems designer ought to have great aptitudes in parallel to the administrations traits. Specialized discernment ought to be an innate quality to be an effective systems engineer. Having sound learning about the methodology guarantees the specialist to plan for the procedure in this way making the systems dependable. Creative energy and inventiveness: Imaginative and innovative aptitudes characteristics the systems design in arranging and anticipating impediments for the stream of the systems. He ought to have the capacity to judge and expect the issues and be prepared for its answers so that there are no unsettling influences in the Objective judgment abilities: Time is a critical component for the systems to effective. A fit systems specialist ought to have decision making ability capacities and target arranged. Taking choices in the opportune time is as essential as taking right choices. A systems engineer has a comprehensive methodology while customary designers are bound to just there zone of ability. A systems specialist have grasp on the aggregate extend and need to have learning and data with respect to all phases of the venture while conventional architect degree is limited to just their separate territory, for example, outlining, fabricating, investigation and so on. A systems specialist outlines the periods of the task, while the conventional architect lives up to expectations in those stages. The systems architect suspects future blocks and get prepared with exchange answers for verify the methodology is not irritated while conventional specialist meets expectations inside their limit successfully. Spontaneous creation of the methodology of a venture is taken care by the systems specialist while extemporization of the specialized angles will be carried out by customary architect. A systems architect meets expectations both on the specialized angle and in addition deals with the venture, while conventional specialist does provide food just the specialized prerequisites of the undertaking. Technical Performance Measures (TPM) are quantitative qualities (evaluated, anticipated, and/or measured) that depict systems execution. These speak to basic specialized cut off points and objectives for accomplishment of the venture. It empowers us in making a procedure of foreseeing the future variable of a critical specialized execution parameter of the larger amount finished item a work in progress in view of current appraisals of items lower in the systems structure. Specialized Performance parameters helps in qualifying the whole systems and let us know how the execution of the systems at each one stage subsequently keeping any potential dangers for the venture. The parameters utilized as comparators are gotten from investigations or tests. By contrasting the first values and these we can judge the present position in this way taking the separate measures for the systems to be fruitful. By having these parameters under control we can intermittently measure and profile the first values and check whether they fall inside as far as possible or can promptly anticipate the possibility. With the assistance of TPMs an association will have the capacity to do helplessness evaluation and also result appraisal accordingly hazard evaluation could be possible at the early phase of the undertaking to backing suitable edge allotment. At last, TPMs can likewise be utilized for the expectation of achievement or it gives in advance the data of the venture when it is beneath the situated edge. Select a system and describe the following characteristics of that system: (i) Purpose (ii) Intended customer (iii) Stakeholders (iv) Components (v) Resources (vi) Environment in which system is developed and used. Let us consider a Personal Emergency Response System (PERS) in order to describe the following data and how the system follows in its stages Ref: http://www.halomonitoring.com/ Purpose: The reason for this systems is to give the important civilities to the people particularly senior subjects if there should arise an occurrence of foes. Intended customer: In all probability senior citizens, medically unstable, youngsters and so forth Stakeholders Ambitious people keen on restorative field. Components: The individual crisis reaction systems comprises of medicinal caution gadget which can be worn much the same as a watch or can be worn around neck at the comfort of the client. Such gadgets need to join with the neighbourhood web so as to transmit information to the concerned persons when required. The part comprises of a battery which needs to routinely charge relying on the utilization of the gadget. Single SOS catch makes it less entangled even to the elderly individuals or outwardly weakened people. Resources: A crisis call focus is the real backing to the gadget. At the point when the gadget is actuated physically or naturally the individual tries to contact the separate individual parallel to the crisis reaction group. With the assistance of GPS accessible in the gadget the crisis reaction group (EMS-Emergency Medical Services) acts immediately based upon the prerequisites at first accessible in the server about the work force utilizing the gadget. The guardian additionally alarms the people under the ICOE (In Case of Emergency) contact. One focal point of this gadget is, it consequently makes an impression on the contact officially sustained into the systems about the circumstances. Environment in which systems is created and utilized: The systems is created as the quantity of situations where individuals are left unattended because of no correspondence. It is perfect for elderly individuals living alone or for working folks with little youngsters being left in their room. Select a system of your choice and develop operational functional flow block diagrams (FFBDs) to the third level. Select one of the functional blocks and develop maintenance functional flows to the second level. Show how the maintenance functional flow diagram evolves from the operational flows.

Britain in the second World War Essay

Britain in the second World War: the Evacuation of British Children Explain the differing reactions of people in Britain to the policy of evacuating children during the Second World War. There were a variety of reactions towards the evacuation of children in World War 2. Everyone was affected by the evacuation but the main reaction was that it was needed. I am going to look at different groups and what their reactions would have been towards the evacuation. Firstly I think I should look at the children themselves. Many children would have wanted the evacuation, as they would be concerned for their safety. Children would naturally be afraid of air bombings and the sound and sights of bombs would horrify them. If it meant they were safe I’m sure they wouldn’t mind leaving their homes. Well I definitely think that the more mature children would definitely not mind leaving. Many children then lived in poverty, and would not get to go on holiday; this would then be like a long holiday for them. Many children enjoyed the evacuation as they experienced new sights and new surroundings. An example of this is in the † A Coursework Sources Booklet On : the evacuation of British children in the Second World War†. On page 6 source 14, a boys says, â€Å"instead of having to play cricket in the garden, we went bird nesting†. This suggests that the boy did not enjoy playing cricket, but was enjoy himself more when evacuated. But I’m not forgetting this is only the reaction of one boy. But there were some children who would get homesick or not enjoy themselves. This can be expected when you put young children into new surroundings and they would have been scared. In the booklet, page 4, source N it quotes â€Å"And hot water from a tap. And there was a lavatory upstairs. And carpets. And something called an eiderdown. And clean sheets. This was all very odd. I didn’t like it. it was scary. † This shows that even though this person was now living in better conditions, they were not happy were they were and they would rather be home. I think it depended on your host. If you liked them, then you would likely enjoy yourself. If you didn’t like them the majority hated it. I will now look at the reaction of the mothers. I think the majority of mothers would have felt the evacuation was correct and would have felt reassured that the Government was taking some action and getting the children to safety. The mothers would also like the evacuation because they would benefit. They could now concentrate more on work now and in the view of the economy this was an advantage of the evacuation. Knowing that their children were now safe and weren’t in danger of their school being bombed, they could work more efficiently and harder, therefore producing more artillery for example. If the mothers were working harder at work they would be tired at home and therefore if the children were away they wouldn’t have to worry about them misbehaving, or getting into trouble, but they could now relax more. Also they would be better off financially, they may be getting better wages as they had time for over-time, and the didn’t have to spend money on the children or as much food etc. But some mothers may not like it as much as others, as they may worry about their children being away from them. They may worry that their temporary â€Å"parents† did not treat them well or feed the well etc. Some may feel that they would be safer at home â€Å"though this was obviously no the case). They may also find themselves very lonely, their husbands had gone and now their children, and there now would be less help around the house Also mothers are very protective of their children and they may worry that their children may get ill or hurt, and if this was the case they would feel they should be there to care for them. I now think it is appropriate to look at the reaction of the fathers. As with the mothers I feel the majority of fathers would welcome the evacuations, as they could respect that it was for their safety. They would welcome it as it would be very comforting knowing their children were safe, and they knew that if they felt this way they could fight with more heart, effort and overall increase moral. So contributing to the war effort.