Earthquake Shaker

Would earthquakes of similar magnitudes in different populated regions of the Earth cause approximately the same levels of damage? In your discussions, consider both geologic and human-induced factors. The amount of damage caused by an Earthquake does not solely depend on the magnitude of the Earthquake. Factors such as population, geographic location, soil type, and the type of building material commonly used for construction in a region determine the extent of damage caused. If an Earthquake strikes a densely populated region, then life loss and property damage will be high.If an Earthquake of a similar or even higher magnitude strikes a region with a relatively low population, then life loss and property damage will be lower. The 6. 4 Richter scale Earthquake (1993) in the State of Maharashtra, India and the 8. 3 Richter scale Earthquake (2006) in Kuril Islands, Japan are examples that come to mind. With stone houses and a population of over 2 million, the Earthquake in Latur left nearly 8,000 people dead and brought as many as 30,000 houses to the ground.In contrast, Kuril Islands, with a population of just 17,000 and better disaster preparedness mechanisms, was able to get away with no loss of human life ,despite the fact that the Earthquake was much higher in magnitude when compared to that of Latur. References: http://latur. nic. in/html/earthquake. htm http://www. drgeorgepc. com/Tsunami2006Kurils. html 2) How are faults, foci (plural of focus), and epicenters related? Faults that are experiencing no active creep (relatively consistent yet minor movements) may be considered â€Å"safe. Rebut or defend this statement with what you have learned so far about faults. The points in the lithosphere of Earth where fracturing originates are called foci. In other words, foci are the points at which energy-release takes place. Foci are also termed as hypocenters. Large fractures inside the Earth’s crust are called faults. Typically, news reports talk abou t epicenters when they are reporting an Earthquake. As large fractures inside Earth’s crust begin to shift, there is a release of energy inside Earth, right at the displacement (focus) point.An epicenter is nothing but the point on the surface of Earth that lies directly over the focus. It is not true that faults experiencing no active creep are safe. Fault creep refers to slow rock movement arising out of the application of constant stress over a prolonged period of time. A fault creep is a slippage that occurs alongside a fault. A fault creep may produce a small earthquake that can be detected through a seismometer. An active creep zone is one in which the most significant of displacements are likely to take place.Current absence of active creeps neither means that there is no fault creep at all, nor that there will not be any movement in future. A currently inactive fault could become active in future and cause an earthquake, so safe is not a term that one can always assoc iate with the absence of an active creep. 3) At one time it was thought that the deep-ocean trenches at subduction zones would be a good place for disposal of high-level radioactive waste. Why is this not a good idea?Explain what can happen at a subduction zone and what might occur if the waste were buried there. (Hint: see oceanic-continental convergence. ) Over the years, different options have been considered as suitable permanent repositories for disposing high-level radioactive waste. The intent has been to find a way of permanently isolating high-level nuclear waste from the environment used by humans. It is true that at one point in time, subduction zone trenches in deep oceans were a good option for disposing high-level radioactive waste.It was thought that sticky mud and clay at trenches in deep-open subduction zones could be ideal places to bury high-level radioactive waste. It was assumed that radioactive waste canisters deposited in such places would slowly leak, only to be bound by sticky mud and clay for several millions of years. It was expected that burying high-level radioactive waste inside a subduction zone of a deep-ocean would gradually carry waste into the mantle of Earth.Today however, this approach is not a matter of serious consideration because of the technical considerations that are in play, legal restrictions associated with Law of the Sea, and the fect that leakages could lead to widespread contamination. The fact that oceanic-continental convergence helps create geologic formations and sustain many active volcanoes of Earth mean that contamination can be a serious threat when considering the burial of high-level radioactive waste in subduction zone trenches of deep oceans.

Customer Retention Strategies Essay

Assume you are doing a classroom presentation on customer retention strategies. Reread your responses to the What Do You Think? questions that you completed throughout this chapter. 1.What are some service attitudes and practices that promote retaining customers? Customer retention refer to a strategy with the purpose of doing whatever it takes to keep a company’s current customers on a long term basis (Gibson, 2012). Retaining customers is enabled by excellent customer service that produces many positive benefits for the organization. Retaining customers through effective customer service enables easier growth, indirectly and directly. When the customers are happy and satisfied then the staff is happy as well (2009). You can improve the customer stimulation by offering discounts, promotions and having active sales efforts will keep a relationship with your customer and attract them to buy more of the products or service you sell. Upon the organization, you can keenly monitor the customers for signs of attrition such as a decrease/increase in calls. If you develop a precise campaign strategy then you will prevent high risk customers and you will be able to retain in more swiftly manner. When you can improve the precision and clarity of your billing process, you can go a long way toward minimizing customer worry. Increasing the power of the service organization and the sales team to address customer complaints promptly and offer retention-oriented promotions are other ways to appease dissatisfied customers. When doing this, you are addressing the key sources of customer dissatisfaction (2011). 2.What service issues must be carefully addressed by the CSRs to retain customers over a long period of ti me? An angry, dissatisfied customer. When dealing with these customers, listen to what they have to say while they explain their problem. Offer an apology and  empathize with them even if you don’t agree with their complaint, you letting them know that you can and might come up a solution to help them. After things have been solved, do a follow up with them. 3. Which skills should CSRs demonstrate that keep customers returning for more products? You always want to keep your customers happy and satisfied so they can continue doing business with the company. Communicate and listen to your customers. When you listen to your customers, you can find out what they needs and wants are. Ask questions concerning them like: How you doing? Is your day going okay? Did you enjoy the product or service that you purchased? Let them know that you appreciate their business. Keep a positive attitude with the customers. Smile when you are talking to the customer; if you are on the phone still smile even though the customer can’t see it, they will feel it. Speak clearly try not to talk so fast to where the customer can understand you. Last but not least remain objective. Your goal is to make sure they are happy. I think if the CSRs use these skills, they wouldn’t have any problems losing customers. References: Customer Service. (2009). Retrieved June 1, 2014, from www.businessballs.com: http://www.businessballs.com Gibson, P. (2012). Customer Retention. In P. Gibson, World of Customer Service (p. 118). Mason, OH: Cengage Learning. Thorton, V. (2011, December 14). Three Keys to Attracting and Retaining Customers or Clients. Retrieved June 1, 2014, from www.evanmichael.com: http://www.evanmichael.com

Twelve O'Clock High a Position Paper Essay Example | Topics and Well Written Essays - 1750 words

Twelve O'Clock High a Position Paper - Essay Example Therefore, everyone is viewed as a potential leader and in trained as such. Even those who are in a leadership position currently will not always be in that position, so individuals must be able to move between the two roles quite readily. Also, once a leader begins to lose his edge and his results begin to suffer, he will be replaced. This is because since there are lives at stake, a leader cannot afford to lose the confidence of his soldiers. There is no time for loyalty towards a formerly good leader because people will die if a leader loses his effectiveness. The Army should keep the status quo in its quest to find good leadership because there is the potential for everyone to be a good leader at some point and also leaders who are not getting the desired results should not be permitted to lead in the long term. The first thing that a leader in the Army must remember is to Be. This means that this individual must hold the qualities that are becoming of a true leader. Leaders should be people who are honest, competent, and inspiring, as â€Å"Army leadership begins with what the leader must Be, the values and attributes that shape a leaders character† (Cavanagh et al, 2004, P. 9). This is because a true leader is someone who people wish to follow. If the leader does not have the values and attributes that other would wish to follow, then the leader will not be very successful. This can be applied to civilian life as well. If a manager at a store does not appear to be a very good leader, the staff will lose respect for this person and, therefore, will not follow him or her. This will cause the store as a whole to under-perform, which will negatively affect the store’s bottom line. The leader in every situation must truly â€Å"Be† a leader who people want to follow and wh o people believe in. If he or she is not, then the organization as a whole will not succeed. An example of this can be found in the film and

Business Excellence Research Paper Example | Topics and Well Written Essays - 1500 words

Business Excellence - Research Paper Example The business environment has grown quite competitive in the past few decades. In response to the increased competition, several management models have been advanced to aid in navigating the competitive business world. The advancement in technology and development of the education system across the world has contributed significantly to the increase in technology. Apparently, the development of different education systems across the world has diversified knowledge acquisition in the business field. Essentially, the diversification of the business knowledge has led to the establishment of effective management models such as the EFQM  excellence model. The EFQM  excellence model has gained widespread use in the UAE. Basically, the EFQM excellence model can be described as an organized framework adopted by organizations to achieve prosperity objectives. The model has been credited for aiding organization in the struggle towards excellence. In essence, the model keeps the organization on point in matters of goal achievement. Terterov & Ghurfat (2006) states that there are various  awards that have been  instituted  to motivate organizations within the UAE to continue with the struggle to excellent performance. The Dubai Quality Award is among the most effective motivation programs in the UAE that record a huge participation of various organizations and the government sector. The focus of this study is to evaluate the contribution of the Dubai Quality Award to the performance of Aptec Holdings Limited. Aptec Holdings Limited is among the largest distributors in Dubai and also one of the fastest growing companies in the past few years. A critical evaluation of the company’s performance reveals the Dubai Quality Award has played a significant role in its success. It can be observed that the Dubai Quality Award forces firms to produce products or services that are of high quality (Fisher, 2010). The journey to excellence or the Aptec Holdings Limited has had

Unit 2 LS311 Torts and Cyber Torts-CASE STUDY Essay

Unit 2 LS311 Torts and Cyber Torts-CASE STUDY - Essay Example The position held in the NCR Corp v Korala associates Ltd 2007 06-3685 (6th Cir.), where the court stated that the provisions of the arbitration clause are binding in claims relating to the contract. Where the claim has a connection to the contract, the resolution of the dispute facilitated through arbitration (Miller & Jentz 2009). On the other hand, where the claims are not within the contractual terms, the arbitration clause does not bind. Regardless of the nature of the claim, it is only binding if the court must reference the contract in its resolution. The court looked into whether the parties agreed to arbitrate on such claims in order for the arbitration clause to be binding. The outcome in Baker v Osborne, therefore, would provide for the parties to arbitrate on the claims. The arbitration clause in the contract provides for arbitration between the parties concerning any issues arising concerning the contract, the scope of the clause covers the current claim and, therefore, the new owners bound by the arbitration clause, and they should not sue the

Triaxial Lab Report Example | Topics and Well Written Essays - 1250 words

Triaxial - Lab Report Example The clisp studio was then set up followed by completing the Pressurising Triaxial Cell checklist. The test stages were then made to run. After completing the stages, the test was terminated using the Clip Studio. The next procedure was completing the Draining Triaxial Cell checklist. The end point was the mohr cicle, for each of the sampled, the angle of shearing resistance of the soil and the apparent cohesion Introduction The triaxial shear test is a method that is commonly used in measuring the mechanical properties of deformable solids such as rock, granular materials, powder, and soil (Byrne 34). For loose granular material such as gravel or sand, the material is often contained in cylindrical latex sleeve with platen closing off the bottom and top ends (Byrne 25). Such as cylinder is immersed in a water bath or any other fluid, which provides pressure along the cylinder sides. Then the top platen is mechanically driven along the cylinder axis with a view to squeeze the material . Generally, there are a number of variations on the test. Although the term triaxial tends to suggest that stresses may be different in 3 directions, this may not be true. In this test with water or oil as a confining medium, confining pressures are all equal in all the directions. This means that for a compressed test, in principle stresses, for compression test, ?1 ? ?2 = ?3, while for tensile test, ?1 = ?2 ? ?3) (Chen 32). Therefore, it is only in true triaxial test that the stresses in all directions (?1 ? ?2 ? ?3) can be different. The distance travelled by the upper platen is then measure as a function of force needed to push it while the pressure of the water surrounding it is carefully controlled (Chen 24). For cohesive materials such as rock, and clay, the test is quite similar to that of loose granular materials (Ferrari 56). However, the test for cohesive materials takes more time than the test for loose materials. For testing of rocks, the sleeve is always a thin metal sheet rather than latex. It is rare to perform a triaxial testing on a rock because the high pressures and forces has to break the rock sample. This is makes it cumbersome and costly.This experiment was focused on undrained triaxial compression test (Ferrari 44). The aim of this lab experiment was to determine the undrained shear strength of soil using triaxial compression test. Procedure The sample was extruded from a tube and trimmed to size with the diameter of the soil as 38mm and its leagth of 76mm. The sample was sleeved with a rubber membrane. The sample was placed on the pedestal at the botton side of the seal and cell using a rubber ring. The loading cap was then placed at the top of a sample and sealed with rubber ring. The top drainage tube was then secured. The cell was mounted over the sample and filled according to the flooding Triaxial cell checklist. The clisp studio was then set up followed by completing the Pressurising Triaxial Cell checklist. The test stages were then made to run. After completing the stages, the test was terminated using the Clip Studio. The next procedure was completing the Draining Triaxial Cell checklist. Results In this lab experiment, the moisture content were calculated as shown in table 1 Table 1: Moisture content Container No. 1 2 3 4 Mass of wet soil + container (m2) g 75.4 48.2 N/A N/A Mass of dry soil + container (m3) g 63.2 42.0 N/A N/A Mass container (m1) g 5.2 5.4 N/A N/A Mass of moisture

Strategies for People Management Case Study Essay

Strategies for People Management Case Study - Essay Example The immediate problem concerns a production worker who was found inebriated (in a drunken state) in the locker room during her Friday night shift. The supervisor was not sure whether she could ask the nurse to request the employee to submit to a test for alcohol but the problem was solved when the employee said that she had taken a coffee flask filled with Vodka into the factory and had, progressively as the night shift wore on, drunk her way through its contents until she was no longer capable of standing. Luckily she had lain down on a bench in the locker room and fallen asleep; where her supervisor had found her. The consequences of the production worker falling whilst on the production-floor were unthinkable. Her supervisor had dealt with the immediate problem proficiently; calling in the duty nurse who made sure the employee was safe and stable in the company infirmary before arranging transport home. The production worker was handed over to her partner as dawn was breaking and a letter was left advising her, the production worker, not to return to work on her normal Monday morning early shift but to report to the Production Manager’s office at 3 p.m. this afternoon. Clearly the production manager wishes you to advise her on how she should handle the immediate situation but there is also a wider concern because you are aware that the company does not have either a strategy or policy on alcohol or similar abuse in the workplace. Your task is to: a. Decide how you will advise the production manager how she would proceed when she meets with the employee this afternoon. b. Prepare a paper which addresses the longer term strategy and policy issues which the case has brought to light. You are shocked when some initial research from a CIPD report on Drugs and Alcohol abuse highlights that: â€Å". . . The bare facts on alcohol consumption and drug use in the UK are

Katherine Anne Porter Research Paper Example | Topics and Well Written Essays - 1000 words

Katherine Anne Porter - Research Paper Example She spent almost a century long life during which she bestowed several outstanding literary pieces to the American literature. She was awarded with several prizes in her life and even after her death people remember and appraise her through different nominations and awards. She was awarded with the Pulitzer Prize in 1966 for her work The Collected Stories published in 1965. The same collection won him the National Book Award in 1966. In 2967 she was awarded with the Gold Medal Award for Fiction by the American Academy of Arts and Letters. She was also nominated for the Nobel Prize in literature for three times. On May15, 2006 she was featured on the United States postage stamp after which she became the 22nd personality to be features in the Literary Arts stamp series (Bloom, p3). Anne Porter was born on May 15, 1980 in Indian Creek Texas. She was named as Callie Russell Porter. Her mother was dead when she was just two years old. She lived with her grandmother Catherine Ann for some years and after her death she moved with her family to different relatives and rental rooms in Texas and Louisiana (Porter and Givner, p2). The personality of grandmother had very strong impact upon the life of Porter and she always reflect love and affection for her grandmother. She changed her name to adopt the name of her grandmother and renamed her as Katherine Anne Porter (Benedict West, p12). Her childhood was spent moving from one place to another with the family and her education was also affected from this movement. She enrolled in different free schools wherever the family moves. In 1904 she attended the Thomas School for one year in Texas that was her only formal education beyond the grammar school. In 1906, she was sixteen when she left her home to marry son of a wealthy ranching family John Henry Koontz however, the marriage turned out painful experience for her because Koontz physically abused her and once drunk he also threw her down the stairs (Porter and Givner, p2 ). Her ankle was broke in this incident and nine years after the marriage they were officially divorced in 1915. She married again for some times but none of her marriages lasted for long time. She never had children but she went through the painful experiences of abortion, miscarriage and stillbirth (Stout, p32). In 1915, she moved to Chicago where she worked as extra in movies and then starter her career as singer and actress. In 1915, she was also diagnosed with tuberculosis due to which she had to spend two years in sanatoria. This was a turning point in her life because she decided to become a writer and began writing in 1917. She started writing for Fort Worth Critic in which she review and criticize dramas and write social gossips. In 1918, she started writing for Rocky Mountain News. The same year she deadly suffered with flu during which she remained in hospital for month. When she was discharged she was completely bald and frail. Her hair grew back in white color and remai ned white for the rest of her life. The time she spent in the hospital provided her with several deep observations and experienced that she later shared in her long story Pale Horse, Pale Rider. She started ghost writing in 1919 when she moved to New York City and initiated writing children stories and publicity work for a motion picture company. At this time she also developed

Avon Company Research Paper Example | Topics and Well Written Essays - 5000 words

Avon Company - Research Paper Example The company has 43,000 employees, is on the New York Stock exchange with the ticker symbol AVP and the NAIC is 32562 Toilet Preparation Manufacturing and 45439 Other Direct Selling Establishments. The company has recently made efforts to go back to its originating sales model where sales representatives are given a career opportunity through selling their products (Reference for Business, 2011). A new sales Leadership Model, a formation of the Direct-Selling Model, however, has been put into place as the former pyramid model has been a cause for concern with a reputation of impossible goals. The company currently has over 650,000 sales representatives in the United States, however, 70-75% of the sales are still from international subsidiaries. There is a poor retention rate, however, so therefore the three level Leadership Model has provided for a structure of mentorship where each salesperson recruits others and mentors them towards the next level. In the Leadership Model, each sale s person must sell themselves, rather than living off of the sales of others as is done in the pyramid model. (Willet, 2010). According to Avon Company, Inc. (2011), â€Å"Avon has a proven history of delivering first-to-market beauty technologies, making the company a perennial game-changer†. ... As the first product offered by the Avon company, perfume and fragrance products are a central part of the Avon line. Personal Care products are defined by the older, well-respected and popular line Skin-so Soft, as well as newer lines such as Avon Naturals, Liiv Botanicals, Moisture Therapy, and Foot Works. The Haircare lines are an important part of the company as well and are under the brand Advance Techniques, Color Protection, Daily Shine, Damage Repair, Frizz Control, Keep Clear, Volume, Toni Brattin, and Conair. The final division is under the heading Jewelry which has the brand Inspirational Treasures under the general Avon brand. Avon also sells clothing with the brands Curves and Slim Wear as two of the brands underneath the overall basic Avon heading. Avon also sells divisions of goods under the headings home, children, which includes bath and body, fashion, room decor, and toys, men, which highlights a line of skincare and fragrance under the celebrity name Patrick Dempse y (Avon Company, Inc., 2011). Avon also sponsors several lines of products that are associated with fundraising and dedicated to the betterment of the world. The products that are purchased through these divisions go towards contributions to individual organizations that have social relevance. Avon Walk Products are dedicated towards breast cancer awareness and research. Pink Ribbon Products are dedicated towards the same goals as the Avon Walk Products. The Empowerment Collection is dedicated towards women’s empowerment issues and supports various causes that are relevant to the advancement of women’s issues. Finally, Hello Green Tomorrow, which currently only includes an aluminum water bottle, is

SWOT analysis for water sport industry Essay Example | Topics and Well Written Essays - 750 words

SWOT analysis for water sport industry - Essay Example There are six subsidiaries under the group, short summaries of which are given below:- 2) Cape Tribulation Resort & Spa: The Resorts in the World Heritage renowned Daintree Rainforest comprise properties known as Coconut Beach Resort and Ferntree Rainforest Lodge with a combined strength of 120 rooms of three to four star categories. The hotel offers are Cuba diving, snorkelling, sea kayaking, 4WD trips, horse rides, rainforest walks and crocodile cruises etc. 3) Club Crocodile Airlie Beach: This is a three and half star hotel situated at the gateway to the Whitsundays with 160 rooms set around a large central lagoon with attractive features and a ocean/pool view from all the rooms with best price offers for national & international visitors. 4) Hides Hotel Cairns: Hides Hotel Cairns is a 19th century building located in the heart of the tourist district in Cairns. Carefully restored in 1997, it now consists of 105 rooms, with all modern & comfort facilities while retaining its colonial charm. 5) Fern tree Rainforest Lodge: The lodge is located near Cape Tribulations beach. Here you can bushwalk, horse-ride, kayak, snorkel, fish in the estuaries or you can freely walk out into Australias most beautiful settings. 6) Sunlover Reef Cruises, Cairns : This was established in the year 1991 located at north eastern coast of Australia had since then entertained more than 1 million guests showing them Coral reefs and the Marian life of one of the exquisite natural assets on Earth, the Great Barrier Reef. (Cape tribulation resort & spa – cape tribulation). STRENGTHS: All the resorts are located at places showered with natural beauty such as the Great Barrier Reef, which is attractive and gives pleasure and refreshment to the visitors. The resorts offer affordable prices and complete range of holidays from budget accommodation to luxury living as well as

The Role of Information Security Policy Essay Example for Free

The Role of Information Security Policy Essay The framework for an organization’s information security program is composed of policies and their respective standards and procedures. This article will examine the relationship between policies, standards, and procedures and the roles they play in an organization’s information security program. In addition, the roles that of individuals inside and outside of the organization with respect to the creation of policy and standards will be discussed. Finally, how an organization can meet information security need at each level of security and how this relates to the information security policy (ISP) content. Information Security Policy (ISP) Definition Policies form the foundation of everything an organization is and does. Likewise, an ISP is the beginning of a company’s information security program. A policy is a high-level plan on how an organization intends to respond to certain issues. An ISP sets the tone of the organizations information security program and establishes the will and intent of the company in all information security matters. The ISP also defines how the company will regulate its employees. Policies must support an organization’s objectives and promote the organization’s success. Policies must never be illegal and must be defensible in a court of law. Policies must be supported and administered fairly and consistently throughout the organization (Whitman Mattford, 2010). The following paragraphs list some tips for developing and implementing an ISP. A Clear Purpose It is essential that an ISP have a clearly defined purpose. Specific objective should guide the creation of the ISP and the purpose should articulate exactly what the policy is to accomplish (McConnell, 2002).  McConnell (2002) further notes that, â€Å"If you cannot explain why the policy exists, you cannot expect your employees to understand it or follow it† (p. 2). Employee Input In developing policies, it is a good idea to gain the input of the employees to which the policy will apply. Ideally, there should be at least one representative from each department. Allowing various employees give input to the policy, will help to ensure that nothing is overlooked and that the policy is easily understood (McConnell, 2002). Security Awareness and Training Program In addition to gaining the employee’s acknowledgement of the ISP at their orientation, the ISP should be part of the security awareness and training program. Ongoing awareness training can focus on various security policies (McConnell, 2002). It is important to keep the awareness of information security matters fresh in the minds of the employees to avoid complacent behaviors that may lead to serious violations. Enforcement Enforcement is critical to the success of any policy; policies that are not enforced are soon ignored. McConnell (2002) notes, â€Å"A policy that you are unable or unwilling to enforce is useless† (p. 2). If a policy is unenforceable, it should be removed or revised to the point where it is enforceable. Not only must a policy be enforceable, it must be enforced from the top down. When managers set the example, the rest of the staff are more likely to follow (McConnell, 2002). Standards While policy sets the overall plan or intent of the organization in regards to information security, standards define the specific elements required to comply with policy. For example, an acceptable usage policy may prohibit employees from visiting inappropriate websites; the standard defines what websites are considered inappropriate (Whitman Mattford, 2010). Standards may be developed in house, but the common preferred way is to utilize already established industry standards that can then be tailored to the  organization’s specific needs. Procedures Procedures are the step-by-step actions necessary to comply with the policy. Procedures are driven by standards that are governed by policy (Whitman Mattford, 2010). Most policy violations may be traced back to either a willful or negligent failure to follow procedures. Roles Senior Management Senior management initiates the need for policy creation; it is their intent and purpose that the policy is created to communicate. Senior management is the final authority and gives the final approval for the policy. Information Security Officer (ISO) The ISO is essentially the policies champion overseeing all aspects of the ISP and the agent reporting to senior management. The ISO creates a governance committee that works together to develop and update policy. The ISO oversees organizational compliance with security policies (California Office of Information Security and Privacy Protection, 2008). IT Staff The information technology (IT) staff is responsible for installing and maintaining the technical controls to ensure users are compliant with the security policies. For example, the IT staff may install software that blocks access to prohibited websites. The IT staff also conducts monitoring of employee activity on the company network. Managers Mangers, as already stated, must lead by example. When managers do not follow and enforce policies, it communicates to the employees that policies are not important and that following them is optional. A body will always follow its head; likewise a department will always follow the example of its managers. End Users The average end user is perhaps the greatest security asset and the greatest security threat; clear security policies and proper security awareness training are the deciding factors. People should be made aware of common  security threats such as social engineering attacks and the importance of safeguarding their password information. They should be trained to understand exactly what the organization expects form them in regards to information security (Whitman Mattford, 2010). External Agents There may be times when outside people may need to have access to an organizations network such vendors, consultants, and temporary employees. Such people should be required to sign an acknowledgement form agreeing to abide by all security policies, standards, and procedures. Security Levels The Bulls-eye Model The bulls-eye model is a way of tailoring the ISP to the needs of the organization at various security levels. The four levels of the bulls-eye are: policies, networks, systems, and applications (Whitman Mattford, 2010). Whitman and Mattford (2010) state, â€Å"In this model, issues are addressed by moving from the general to the specific, always starting with policy† (p. 120). Policy AN information security policy, as already discussed, sets the foundation for an organization’s information security program (Ungerman, 2005). While all policies are high-level, there are different levels that a policy may address. The enterprise information security policy (EISP) is the overall policy that encompasses all other information security policies within the organization. Issue specific security policies (ISSP) target specific issues and contain more low-level elements than the EISP. An example of an ISSP is an acceptable use policy (SUP). Finally, there are system specific security policies (SysSP). A SysSP is so low-levelthat it may appear more like a procedure than a policy. A SysSP through either managerial guidance or technical specifications defines system-specific controls needed to conform to an ISSP. An example of an SysSP would be the implementation of website filtering software to enforce the company’s AUP (Whitman Mattford, 2010). Network Network-level security is about securing the network and as such is heavily  focused on controlling access through user authentication. EISP may define who may access the network in addition to how and why. An ISSP may then specify what type of authentication and access control models may be used. SysSPs can then proscribe technical specifications, such as software requiring a periodic password change, to facilitate compliance with the ISSP (Whitman Mattford, 2010). System System-level security is concerned with securing the actual system components of the network such as the computers, printers, and servers. Examples of ISSPs at the system level are AUP, password policies, and policies prohibiting the installation of unapproved hardware and software by end users (Whitman Mattford, 2010). Application Application-level security deals with any type of application form out-of –the-box software like MS Office to enterprise resource planners (ERP) like SAP. Policy considerations here would be controlling user access and application update policy. Policy controls who has access to which applications and to which features (Whitman Mattford, 2010). Conclusion References California Office of Information Security and Privacy Protection. (2008, April). Guide for the Role and Responsibilities of an Information Security Officer Within State Government. Retrieved from http://www.cio.ca.gov/ois/government/documents/pdf/iso_roles_respon_guide.pdf McConnell, K. D. (2002). How to Develop Good Security Policies and Tips on Assessment and Enforcement. Retrieved from http://www.giac.org/paper/gsec/1811/develop-good-security-policies-tips-assessment-enforcement/102142 Ungerman, M. (2005). Creating and Enforcing an Effective Information Security Policy. Retrieved from http://www.isaca.org/Journal/Past-Issues/2005/Volume-6/Documents/jopdf-0506-creating-enforcing.pdf Whitman, M., Mattford, H. (2010). Management of Information Security (3rd ed.). Mason, OH: Cengage Learning. Retrived from The University of Phoenix eBook Collection database.

Differences Between Qualitative And Quantitative Research English Language Essay

Differences Between Qualitative And Quantitative Research English Language Essay The aim of the dissertation is to examine the strategies construction professionals are adopting to survive the economic slowdown, particularly by seeking work overseas. At present construction professionals are forced to flee Ireland in order to survive this recession. This dissertation will examine the difficulties and challenges facing these construction professionals moving abroad and how they adapt to working in these foreign countries. The following report was undertaken in order to understand the processes involved with data collection and how to go about it in order to carry out the dissertation. The different types of data collection are explored and their advantages and disadvantages taken into account. This is attained through the critical analysis of qualitative and quantitative research, the different methods of data collection and the feasibility of each method. The positive and negative aspects of these research studies are explored to ascertain the benefits each would have in relation to the dissertation. For the benefit of this project and the chosen dissertation topic, I have chosen to research questionnaires, interviews and case studies. Quantitative Research Quantitative research sources hard and reliable facts on a topic area. Quantitative research is an injury into a social or human problem, based on testing a hypothesis or a theory composed of variables, measured with numbers, and analysed with statistical procedures, in order to determine whether the hypothesis or the theory hold true . (Naoum, 1998 p38) Qualitative Research Qualitative research sources opinions and perceptions on a topic area. Qualitative research†¦..it emphasiss meanings, experiences (often verbally described), description and so on. (Naoum, 1998, p40) Quantitative versus Qualitative Research Quantitative research is used when finding out the facts of a concept, for example a question or an attribute. This research method is also used when collecting factual evidence. A study can then be made on the relationship of these facts in order to test a particular theory or hypothesis. Qualitative research is subjective in nature. In other words it has an emphasis on meanings, experiences and descriptions. Information collected in qualitative research can be either i) exploratory or ii) attitudinal. i) Exploratory Research This is used when the researcher has a limited knowledge of the topic. An example of exploratory research is the interview technique. The purpose of this type of research is the need for a clear and precise statement of the recognised problem. Exploratory research may be conducted for three interrelated reasons; diagnosing a situation, screening alternatives or to discover new ideas. Data provided is the words of those interviewed and what they have exactly said or a description of what has been observed. Examples of questions used in an exploratory search may be; Questions with the words What or How. Non-directional worded questions. Open ended questions. Questions that may evolve during the study. ii) Attitudinal Research Attitudinal research is used to subjectively evaluate the opinion, view or perception of a person towards a particular object. Opinion and views can be evaluated for the benefit of this study by using subjective questions like; Do you think moving abroad to seek employment is the key to survival? Please indicate which of the following is most important to ensure maximum motivation in workers†¦. Questions ending in please express your level of agreement. There is no correct or incorrect answer to these questions as they all require an individual opinion. In a quantitative study, the hypothesis is best understood when applied in a theoretical framework. A theory is used deductively and is placed at the beginning of a study. The objective is to then collect data and test it. The result of this data will then reflect on whether the theory was confirmed or unconfirmed. In qualitative research the use of theory is less clear because there is no standard rule of placement. The placement of theory will not be placed at the beginning of the study but closer to the end. A theory may emerge during the data collection or be used late in the research process as a basis for comparison with another theory. Quantitative and qualitative research can be compared using the analogy that quantitative research is taking into account the shape or design of an object where as qualitative research is living and feeling this object. Qualitative Advantages Provides depth and detail, looking deeper than analysing ranks and counts by recording attitudes, feelings and behaviours. Creates openness as it  encourages people to expand on their responses and can open up new topic areas not initially considered. Disadvantages Usually fewer people are studied as the collection of qualitative data is generally more time consuming than quantitative data collection. Because fewer people are generally studied it is not possible to generalise results to that of the population. Usually exact numbers are reported rather than percentages. It is difficult to make systematic comparisons for example, if people give widely differing responses that are highly subjective. Quantitative Advantages Allows for a broader study, involving a greater number of subjects, and enhancing the generalisation of the results. Can allow for greater objectivity and accuracy of results. Using standards means that the research can be replicated, and then analysed and compared with similar studies. Personal bias can be avoided by researchers keeping a distance from participating subjects and employing subjects unknown to them Disadvantages Collect a much narrower and sometimes superficial dataset Results are limited as they provide numerical descriptions rather than detailed narrative and generally provide less elaborate accounts of human perception The research is often carried out in an unnatural, artificial environment so that a level of control can be applied to the exercise. This level of control might not normally be in place in the real world yielding laboratory results as opposed to real world results In addition preset answers will not necessarily reflect how people really feel about a subject and in some cases might just be the closest match. The development of standard questions by researchers can lead to structural bias and false representation, where the data actually reflects the view of them instead of the participating subject. Both qualitative and quantitative research will be relevant to the authors dissertation. This will be displayed through the use of both factual evidence obtained from publications and further literature and also through interviewing those who have fled Ireland to seek work overseas. Analysis of Different Methods of Data Collection The approach one should adopt when conducting data collection should depend on the nature of the case study and the type of data and information that is required and available at that time. There are many approaches available to study however many require long periods of time and emphasise detailed evidence. There are two main sources of information: i) Primary Data ii) Secondary Data Primary Primary literature is the most accurate source of information as it publishes original research. (Naoum, 1998, p19) The primary data can be collected from past case studies, questionnaires, formal interviews and reports. Secondary Secondary literature sources are these that cite from primary sources such as textbooks, and newspaper articles. (Naoum, 1998, p22) The secondary data can be collected from textbooks, construction magazines and newspaper articles. Fieldwork Research Fieldwork research refers to the methods of primary data collection used by the researcher. Three practical approaches to Fieldwork are; i) The survey approach. ii) The case study approach. iii) The problem solving approach. For the benefit of the Authors dissertation we will now explore The Case Study, Interview and Questionnaire Approach as this holds the most relevance to the dissertation topic. Both the positive and negative aspects of each data collection method will be studied to ascertain the feasibility and benefits of the approach in relation to the final year dissertation. The Case Study Approach Case studies are used when the researcher intends to support the argument by an in depth analysis of a person, a group of persons, an organisation or a particular project. As the nature of a case study focuses on one aspect of a problem, the conclusion drawn will not be generalised but actually related to on particular event. Although the case study will only focus on one aspect of a theory, it will provide an in depth analysis on it. There are three types of case study designs; The descriptive case study. This is the concept of counting applied to a detailed case. The analytical case study. This is the concept of association and relationship applied to a detailed case. Analytical research means that an element that causes, affects or has an influence on another element has been identified. The element that does the causing is called an independent variable. The element whish is acted upon therefore, is called the dependant variable. The explanatory case study. This entails a theoretical approach to the problem. Linkages among the objects are shown. It also suggests that a single cause can have a specific effect. For example, the researcher collects facts and studies the relationship of one set of facts to another with the hope of finding a relationship between them. Case studies can be complimented by surveys carried out on situations where, how or why questions can be answered by a survey and/or a case study. Using these two approaches in correlation with each other will ensure maximum data is collected and examined more thoroughly. Rational A case study would be particularly relevant to the chosen dissertation. In order to carry out a case study for the dissertation, the author hopes to approach an Irish Company who has been forced to move abroad to analyse their current situation. Using a case study as the primary data collection method would be effective due to its examination of factual information. Questionnaire Method The questionnaire is one of the most widely used data collection techniques used for conducting surveys. It is most suited to a survey whose purpose is clear enough without elaborate explanation. The questionnaire is used for analytical and descriptive surveys in order to find out facts, opinions and views on the current affair in question. There are many advantages and disadvantages, aspects of both are listed below; Advantages: Economy; a questionnaire is an economical way to assembling as much information as possible in terms of finance, human and other resources as you are relaying the questions free of charge to someone in the know. Speed; questionnaires are a fast method of conducting surveys. However, time must be allowed for late returns. Consultation; when questionnaires are posted in advance of the interview, the person being interviewed has the opportunity to avail of information needed which they may not have been aware of previously without checking, in order to give an accurate response. Disadvantages: Must contain simple question; simple questions that are straight forward are necessary to follow easy instructions and definitions. Faults such as ambiguity and vagueness are common. Inflexible technique; mailing questionnaires to companies does not allow the opportunity for probing. All answers must be accepted as final and the opportunity to clarify ambiguity is lost. Accuracy; companies are likely to answer questions according to their public profile rather than the underlying corporate reality. No control over respondents; when posting a questionnaire there is no guarantee that the intended person completes the questionnaire. Rational Although there are many draw backs when using this method of data collection, there are also many positive aspects that it can contribute to the authors dissertation. For example, each questionnaire completed will be unique in both questions and answers. As a result of this, each questionnaire will be tailored made with an individuality in answers, which will help obtain maximum data with minimum effort. The Interview Approach The interview technique is a major method used to collect factual information as well as opinions of those with experience in the area of the chosen topic. It is down to the interviewer to evoke answers that are pertinent to the research hypothesis. The questions and their sequence wording define the structure of the interview. Interviews are suitable when; You know enough about your interviewee so the appropriate questions are asked in a suitable manner. Interpersonal contact is essential to explain and describe the questions. When the research requires an explanation as why the respondents are answering or feeling the way they do, i.e. the answer requires more than a yes/no/agree/disagree answer. There are many types of interviews, for example; formal/informal, inflexible/flexible, standardised and un-standardised, controlled and uncontrolled however the three interviews the author will focus on are; Unstructured, Structured and Semi-structured interview. Unstructured Interview This form of interview uses open ended questions. The questions are often pitched at a very general level so that the researcher can see in what direction the interviewee takes things in their response. This type of interview is generally conducted at the start of a case study as it is an exploratory exercise. It is usually conducted with qualitative research methods. There is no set order or wording of questions, there is no schedule and the researcher is not looking for the same information from each person interviewed. On completion of this type of interview, the researcher may have a list of many factors which should be examined through structure interviews and questionnaires. Semi-structured Interviews This is a more formal interview than the structured interview in that there are a number of specific topics around which the interview can be built. Questions will have open and closed ends, but the questions will not be asked in a specific order or to a schedule. In the semi structured interview, the interviewer has a great deal of freedom to probe various areas and to raise specific queries during the course of the interview. This is achieved by beginning the interview using indirect questions in order to build up a rapport with the respondent, then exploring the specific issues the interviewer has in mind. The task is to discover as much as possible about the specific issues related the subject area. Here are some common characteristics of the semi-structured interview; It takes place with a respondent known to have been involved in a particular experience. It refers to situations that have been analysed prior to the interview. It is focused on the respondents experiences regarding the situations under study. It proceeds on the basis of an interview guide specifying topics related to the research hypothesis. Structured Interview In the structured interview, questions are presented in the same order and with the same wording to all interviewees. The interviewer will have full control on the questionnaire throughout the entire process of the interview. In this technique the questioning may start with open ended questions but will soon move towards a closed question format. There are three assumptions of the structured interview; The respondents have a sufficiently common vocabulary so that it is possible to formulate questions which have the same meaning for each of them. That it is possible to phrase all questions in a form that is equally meaningful to each respondent. Each question and sequence of questions must be identical for each respondent. Therefore the advantages of the structured interview are that i) the answers can be more accurate, ii) The response rate is relatively high and iii) the answers can be explored with finding out why the particular answers are given. Rational The clear advantages that the interview technique has in relation to the dissertation is that the interviewer has a chance to listen to construction professional individual opinions, how the economy has affected them and their business and how it has changed their lifestyle by moving to a foreign country. This in depth analysis of answers from a broad range of respondents allows the researcher to gain a large volume of knowledge from many different perspectives. As the dissertation focuses on construction professional oversees, the author will carry out tele-conference interviews to gain an insight on how these professionals are adapting to working in foreign countries. Desk Study Research Desk study research refers to the methods of primary data collection used by the researcher.  It involves gathering data that already exists either from publications of governmental and non-governmental institutions, free access data on the internet, in professional newspapers and magazines, in annual reports of companies and commercial databases. In many projects, carrying out an initial desk research stage is strongly recommended for the dissertation to gain background knowledge to the topic. Proposed Research Sample The author intends to review previous case studies in relation to Irish construction companies relocating abroad. This is vital for the purpose of the dissertation in order to analyse how the companies are now doing, to determine the problems they have faced and to determine the differences from working in Ireland to working abroad. Below is an article which outlines the issues an Irish construction company may encounter when moving oversees. http://www.engineersireland.ie/media/engineersireland/cpd/successstories/Punch%20and%20Partners%20explore%20overseas%20markets%20through%20CPD.pdf Conclusion The author has explained the differences between qualitative and quantitative research and these methods will be used for carrying out the dissertation. The author also outlined the various types of data research methods and came to the conclusion that fieldwork research (case studies, tele-conference interviews, questionnaires and surveys) and desk study research (textbooks and construction magazines) are the methods that will be adopted for the dissertation. This will be the most effective way in producing a well structured and detailed dissertation.

A Definition of Audit Independence

A Definition of Audit Independence Independence is fundamentally an attitude of mind for exercise of professional judgment and defined as an abstract concept that is easily subject to misinterpretation. Quality of integrity, objectivity, honesty, and impartiality are included in the concept to characterize independence. Independence is also a basic element to the reliability of auditors reports. However, it does not mean that an auditor must be free of all economic, financial, and other relationships to comply with independence. Two aspects are covered: Independence of mind. It is essential state of mind to enable an auditor to give his opinion or conclusion based on professional judgment without being affected by compromising influences. Independence in appearance. It refers to a perception of a third party regarding the auditors independence. Circumstances and relationships which are incompatible with independence would lead third party and users of financial statement to make conclusion that there is unacceptably high risks of auditors independence has been impaired. An auditor should maintains independence of mind but also portrays to others he is independent in an audit engagement. For this to be achieved, he or she should avoid those threats to independence in order to gain perception as truly independent from third party and users of financial statements in order to them confident that the auditors reports are credible. Definition of Auditors Independence: The concept of auditors independence is an issue that has been debated from many perspectives since the birth of the profession. Salehi1 stated that the auditors independence has been defined by International Auditing Practices Committee of the International Federation of Accountants as The auditor should be straight forward, honest and sincere in his approach to his professional work. He must be fair and must not allow prejudice or bias to override his objectivity. He should maintain an impartial attitude and both be and appear to be free of any interest which might be regarded, whatever its actual effect, as being incompatible with integrity and objectivity. How has the issue of audit independence evolved? During 19th century, the initial concept of audit independence arose fundamentally in British that the primary responsibility of professional accountants and auditors was to take charge and safeguard investments in existing and former colonies of the British Empire by those absentee owners and they could provide professional services to different investor groups. Auditors were strictly forbid from making investment and involving in the business that they audited. The audit independence during this era was at weak level as the scope of professional services could be broad and auditors were allowed to perform bookkeeping and financial statements preparation for the entities they audited. There was an economic shift from capital coming primarily from foreign sources to capital deriving primarily from domestic sources that led to a change in concept of audit independence during the late 19th and early 20th century. This shift related to the emergence of large American corporations and also a change in the understanding of nature and purpose of Business Corporation. During this time, accounting and auditing was essential to valuation of the proprietary interest of the corporation. There was a need to initiate periodic balance sheets to effectively distribute the retained profit to proprietary interest. By this, auditors primary responsibility shift from serving absentee ownership interest to collective proprietary interest instead. Normally, large banks or wealthy investors acted as domestic shareholders to compose collective proprietary interest. However, it tends to be more general public involved in stock ownership. The concept of audit independence was facing another alteration during the New Deal era when Securities Exchange Commissions (SEC) being created. Standards for reporting and auditing have been established by SEC to place effects on audit independence. As a result, primary duty of accountants and auditor shifted to professional standards for preparation and audit of financial statements. During this stage, objectivity and neutrality were essential concept for accountants and auditors in reporting on financial position and operation performance, rather than loyalty to a particular party. Until 1970s, the concept of audit independence has been eroded. Public accounting firms tend to modify objective and neutral focus and advocating clients regarding accounting and auditing matters (non-audit services) at the time FASB established to be the independent accounting authority. With a rapidly growing business environment, large public accounting firm capable to provide wide range of business services to their clients and the revenues derived which outpaced the traditional auditing services fees. Increasing competitive marketplace for auditing services accompanied by complexity of international business practices led some auditors shifted from objective and neutral focus to preferable in becoming trusted advisor of client even though independence issue had been stressed by ASB of AICPA during that period. In the mid- 1980s, internal audit activities were regarded as an opportunity area to be expanded by CPA firms for new and existing clients. However, most firms encountered obstacles in rendering outsourcing services to its clients which were resistance from internal audit departments and concern over independence of audit committee. External auditor rendering consulting services may enhance audit quality because he or she would be provided with considerable knowledge, operations and industry of the audit client. Anandarajan et al.2 stated that The greater the external auditors insight into the client, the better their ability to understand business transactions and identify key audit risks. External auditor has a chance to identify and evaluate the clients business issues since they involved in the day-to-day basis operations of client while they were performing consulting services. This would take advantage for subsequent quality of the audit. C. Richard3 mentioned several ways to enhance auditor independence prior to Sarbanes- Oxley Proposals Legal prohibition of financial interests in client companies. It has been the essential universal auditor independence principle that followed by both the SEC and public accounting profession. Elaboration of the rules and reporting structures have been formulated for professional employees of accounting firms including their direct family members to disclose any type of financial interests. Rotation of audit appointments Sarbanes-Oxley required that individual auditors rotate off a client on periodic basis to reduce the threats to independence to happen. However, it has been objected by auditors by claiming on loss of high start-up cost associated with the initial years of audit if rotation of auditors was being enforced. Peer Review This means reviewing the work of an audit firm by another auditor. It was gradually become common in many countries. An independent auditor-appointing and fee-setting body. This would help to enhance auditors independence judgment and action by reduce the ability of client management in determining the scope of audit and remuneration of auditors. In year 2002, the business failures of several large firms in United States such as Enron, WorldCom and the like led to significant accounting scandals that shock the market. Subsequently, several officials disclosed to the public that they had intentionally misled investors and this had trigger to question the role and integrity and doubt on independence of these companies auditors. The far-reaching legislation resulted from these accounting scandals was the Sarbanes-Oxley Act (SOX) and this SOX also created Public Accounting Oversight Board (PCAOB), a professional body for the purpose of establish standards (auditing, ethical and independence standards) to police the auditors behavior. Strengthened independence rules and placing audit committee to oversee the auditors engagement are covered in the further consequences. The enforcement of SOX had transformed corporate governance in United States and had a profound influence abroad. Auditors independence was also an important concern in SOX. Section 201 list out those prohibit services to be provided by registered auditor to its clients. The list comprised of non-audit services including bookkeeping, financial information systems design and implementation, and valuation services. It is argued that auditor independence was being negatively affected by non-audit fees, supported by Enron and other scandal-ridden companies case. However, it is not guaranteed that prohibition of certain non-audit services will effectively increase auditors independence. Another important event was the independence standards previously establish by the AICPA and SEC through the Independence Standards Board has been recognized by PCAOB. It is under suspicious that whether these rules under SOX enforced were sufficient to meet publics perception on auditors independence. After the enforcement of SOX rules, it is necessary to have a proper reconsideration of the concept of auditor independence. A new concept of auditors independence might arose which in favor of reasserting former objective and neutral concept to accounting profession rather than provide non-audit services to clients. Emergence of ongoing accounting and auditing scandals could be viewed as a strong evidence to prove that independent auditors are not appropriate in providing non-audit services to its clients. But, this issue was not addressed in SOX or PCAOB independent standards. Another issue regarding audit independence was that client management may still hold the ability to influence scope of audit engagement and audit fees. Even though Section 301 of SOX has clearly specified that audit committee directly responsible for the appointment, compensation, and oversight of independent auditors, but there was no specific enforcement mechanism guaranteed that client management will not involved whether directly or indirectly in selection of auditors, determination of scope of audit and audit fees. In order for this new concept of auditors independence to be effective, two propositions are needed to be incorporated: Independent auditors should not subject to provide non-audit services to client. Management should be strongly forbidden by legislation in determining the scope of audit and audit fees to avoid unclear influences that management might exert to auditors. C. Richard3 stated without a transition to this concept, auditor independence standards will most likely be primarily cosmetic and will not provide sufficient assurance that auditors are in fact independent from client management. If this happened, may lead auditors independence appears to be unnecessary and auditing will no longer be trusted by third party and other users of financial statements since it unable to meet public perception on assurance. To create a demand for audit services, auditors must convince the market of their independence and also their competence. It has long been recognized that a reputation for independence is an auditors greatest professional asset and that any negligence on an auditors part will leave them open to severe penalties in the form of, inter alia, a loss of reputation (Owens 1941, Ashley 1942, Johnstone et al. 2001). Reputation serves as a collateral bond for independence, in that the reputation of an auditor found to be less independent than expected will be damaged and the present value of his or her audit services will be reduced (Watts and Zimmerman 1986). Reputation and independence of auditor is much important nowadays if compared to previous year due to many corporation scandals that happens before. There is hard to clarify and determine the auditor independence. There are 2 types of auditor independence which is independence in fact and independence in appearance. Independence in fact exists when the auditor is actually able to maintain an unbiased attitude throughout the audit, whereas independence in appearance is the result of others interpretations of this independence. The issues that happens currently in Asia country about audit independence issues are public feels that the definition of independence is unclear, expectation gap leads to problem of audit independence, offering non audit service will reduce audit independent, the more longer audit tenure, the more audit can resist management pressure, Definition independence is unclear The current issue happen in Asia country about auditor independence is public feel that the meaning, the definition of independence is ambiguity. Public do not know how to identify the independence of especially the new client. This auditor independence has been subject to vigorous debate in recent years due to major corporate collapses and perceived audit failures, such as Cendant, Enron, Global Crossing, WorldCom and Xerox in the United States. Which audit firm should public trusted since Big Five previously Arthur Anderson also having the problem of audit independence? Expectations Gap Other than that, there is a research the auditor independence concept in Taiwan be influence by audit expectations gap literature. The expectations gap indicates differences in views on the nature and role of auditing between client and auditors. There is a different interpretation makes independence concept issues has arise. Financial users expect too much for auditors work, pubic will think that auditors independence has impair due to expectation gap. To solve this problem, to rebuild the trust of public on the issues of audit independence, a number of local and international independence pronouncements and regulations have been revised and reissued. Non Audit Services (NAS) There is a research shows that there is a significant negative relation between non audit services and the extent of client agreement with the auditor over financial reporting issues. Produce non-audit services to client will reduce audit independence. The ability of the auditors to resist client management pressure in auditor-client negotiation over financial reporting issues is important to investigate because it concerns over the issues audit quality and the effectiveness of auditors and will reduce management discretion if auditor do not have ability to resist client management pressure. The ability of the auditor to resist client management pressure in negotiations over financial reporting issues is likely to be weaker when the extent of NAS provided to a client increases. But the ability of the auditor to resist client management pressures in negotiations over financial reporting issues is likely to be increasing as auditor tenure increases. When requiring auditing in NAS, clients are less likely to agree with a Big 5 auditor, but are more likely to agree with auditors perceived by industry specialists. Because of specialist has more greater knowledge of the clients industry, specialists should have greater ability to resist client management pressure about financial reporting issues Auditor independence may be impaired when auditors pursue economic self-gain, instead of serving the public interest during auditor-client negotiation. Audit fees The current study uses the extent of non-audit services (NAS) measured as a percentage of non-audit fees over total fees received from the client, because non-audit fees are increasing and are often significantly higher than audit fees and this has become the major source of revenue for most large audit firms. This argument implies that the auditors independence may be impaired when the auditor and client negotiate issues over financial statement reporting, and thus reduce the relative power of the auditor to resist client management pressure because of the auditors dependence on NAS services fees received from the client. The business community countered that annual audit fees would be increased substantially as a result of the minimum audit fee schedule especially for the small companies. They also charged that a minimum fee structure to the client which it would disagree with the principle of pricing based on free competition. Therefore, some large or more efficient firms which would not allowed charging less compared with other small audit firm. Code of Ethics for Professional Accountants and the EFAA (1998) suggest that client size which is measured from size of fees could raise doubts as to independence, but do not state what constitutes an unacceptable proportion of total fees. However, the EFAA clearly states that, the total fee from one client should not exceed a certain percentage of the total turnover of the audit firm. In Malaysia, Noordin (1990) expresses his concern that a code of ethics should provide guidance to limit over-dependence on one client for revenue. The ICAEW has ruled that the size of audit fees of a major client should not exceed 15 per cent of total fees to avoid impairment of auditor independence. This 15 per cent criterion has also been the level generally used in Australia at which auditors have to consider their independent position and there is even a suggestion that the 15 per cent is too low. The Cohen Commission (AICPA, 1978) directed attention to the importance of size of audit fees as one of the crucial independence-related issues. Burton and Fairfield (1982) point out that there may be a close linkage between management assurance service and size of audit fees. As the provision of management assurance service increases, the auditor is likely to be more dependent on the client due to the size of the fees generated. It also seems plausible that smaller audit firms will be more dependent on the client if the size of audit fees generated is a significant proportion of its overall revenue. Size of audit firm and the level of competition in the audit services market Further, in a highly competitive environment, the auditor is also perceived to be less independent due to the increased likelihood of losing a client and the revenue the client generates. Thus, the adverse effects of MAS, the size of the audit firm and competition on a third partys problem of auditor independence actually arise because of the linkage of these variables to audit fees. Basically, a positive relationship means that the larger the audit firm size, the greater the auditors independence. They prove that large firms are more resistant to client pressures, thus maintaining higher audit independence. In fact, it has been argued that large firms, due to their very size, may be more able and motivated to provide better audits. However, as pointed out by Goldman and Barlev (1974), one should not conclude that large CPA firms are immune to pressures from their clients. Competition among the offices of some large firms for clients may be as great as the competition among small, independent CPA firms. More to the point, the few court cases which challenge the assumption that CPA firms acted independently indicate that the use of a large CPA firm is no guarantee of its ability to resist pressures from clients, as happened with Arthur Andersen and Enron. Tenure of an audit firm An audit firms tenure, which is the length of time it has been filling the audit needs of a given client, has been mentioned as having an influence on the risk of losing an auditors independence. Most writers, who discuss the relationship between tenure and audit independence, support this view. A long association between a corporation and an accounting firm may lead to such close identification of the accounting firm with the interests of its clients management that truly independent action by the accounting firm becomes difficult. Some critics invoke the vested interest argument to support the assertion that auditors might compromise their independence to gain continuing audit engagements, the prospect of raising audit fees if the client firm expands, and opportunities of providing non-audit services later. Example, Enron and Arthur Anderson has associate for 15 years and does not change any other audit firm. In my opinion, the definition of auditors independence is very subjective until today. This is no absolute answer to justify the issue. However, we, as a human able to do are to rectify and improve the standard and regulation to solve the current issue. The standard and regulation are created by us and as a human is imperfect at everything. Sometimes we created the thing and did not consider the further weaknesses. We need to keep improve and rectify it while we face the cases and issues. A country used few hundred years to create and revise a better constitution. In addition, the auditing standard only used few decades to create the act and policy. We need more time to revise it to be a better regulation. Besides, the scandal or cases happened like Enron would scandalize the accounting and corporate level, but it also leave an opportunity to the standard board to revise and restrict the standard. Like the common law of the U.K., that is a lot of cases behind the law could guide the person to make a justice or correct judgment. The cases like Enron could be guidance for accounting and auditing standard board like Sarbanes-Oxley Act and Audit Oversight Board. Sarbanes Oxley Act was started to more emphasize the auditors independence and the occurrence of Audit Oversight Board was established to oversee the performance of audit team and audit committee. However, sometimes the constitution and standard board are intentionally to show themselves have perform their responsibility and task instead of truly rectify the problem. The standard is like a pendulum. The best of the standard is the middle of pendulum. Sometimes a case happened and the pendulum is out of the middle, may be moved a bit to the left side. But the pendulum was shaken by the constitution and standard board compel to push it to the right side instead of push it back to the middle. Their action was more to prove themselves have performed their responsibility to get the confident from the audience. I f a case happened again, they would push it to the left side. Besides, the person of the constitution and standard board is being paid the high salary by government or sponsor. They need to perform something to prove their responsibility to continue to hold his or her position inside the organization and get the pay rather than rectifies the issue. As an example, the Sarbanes-Oxley Act had restricted the audit firms need to rotate the clients every certain period. It could increase the cost for auditors to start-up the new clients (Baker, 2005). Furthermore, the ICAEW has ruled that the size of audit fees of a major client should not exceed 15 per cent of total fees to avoid impairment of auditor independence (Noordin, 1990). This enforcement is to reduce the risk of auditors independence issue but it would restrict the revenue of the audit firms. Although audit firms are providing the professional services, it is still a profit-oriented firm. The middle of pendulum is the standard could maintain auditors independence and audit firms profit, but the revision of standard is already pushed the pendulum from left side to the right side or vice versa. Besides, the expectation gap between independence of auditors with financial report users is still occurring until today. This issue is unavoidable because the perception of audit incentive between auditors with financial report users is different. The perception from shareholders is they expect the auditors could give an assurance to the financial statements which is issued by the management. The perception from auditors is they provide the audit service to the client and the management would pay the audit fees. The audit fees are one of the issue could influence the auditors independence. This occur the conflict of interest between the auditors, shareholders and management. Although the auditor is independent, the financial reports users are always believe the unqualified audit report and invest to the company. However, the unqualified audit report is not absolutely eliminated the risk and fraud of the company, especially the inherent risk likes going concern issue. The auditors ar e difficult to justify the going concern issue in the audit report because the auditors are difficult to know the internal information from management. The auditors only can provide the reasonable assurance to the clients financial statements. This is mean the auditors does not guarantee or confirm the financial statements are true and fair view and they only can provide the audit opinion based on the information from management assertion. Although this kind of clarification is stated in audit report, it is still a lot of financial report users believe the auditors could eliminate the fraud. If the company is collapsed, the shareholders would directly think that is the auditors fault and they are not independent. Furthermore, the accounting scandal like Enron already worsened the confidence of financial report users toward the auditor independence and audit report. The expectation gap to auditor independence become larger because the failure of Arthur Anderson. The audit fees are the biggest challenge to the auditors independence. In the degree of professional ethic, the auditors should provide the professional audit service as primarily objective of the firms rather than profit orientation. The professional behaviour included independence, honest, competent and others. However, it is difficult for auditors to follow this behaviour because the nature of business. The audit firms could not survive without the profit. With the fierce competition in auditing, the auditors would intend to fulfil the client request to avoid losing a client and getting a better audit fees. The non-audit service and management audit service are one of the solutions to get a higher audit fees. These kinds of extra services could maintain the client relationship with the audit firms. Unfortunately, the accounting scandals and the restriction for audit independence decrease the profitability of audit firms. The competition becomes fiercer and the independence of audi tors is weakened. Besides, the size and tenure of the audit firms could affect the auditors independence. The larger firms could have the larger tenure and resistance to the management influence to the auditors independence (Goldman and Barlev, 1974). Like Big 4, they always serve the bigger clients than the smaller audit firms, they seem like have more authority to negotiate the audit engagement with the clients. The losses of some clients would not strongly affect the total revenue of the audit firms, but for the smaller audit firms are vice versa. The proportion of total fees to the revenue would strongly influence the audit independence (EFAA, 1998). The smaller audit firms have the greater proportion of total fees to the revenue, but it is still have some exemption cases like Enron and WorldCom. Therefore, according to the restriction for auditors independence from Sarbanes-Oxley Act, PCAOB and ICAEW, the smaller audit firms have the greater possibility to influence by the clie nt in term of audit independence. According to the statements above, it have many issues could affect and weaken the audit independence. However, the audit independence would not influence the demand of the auditing. The auditors independence only strengthens the reputation of the audit firms and has a competitive advantage in the audit market. The financial report users would not invest to a company that is not audited by the auditors. The agency theory could prove that the demand of audit is still necessary to the shareholders. The shareholders invest to a company and hire the employees to manage the operation and prepare the financial statements. The management would hire the auditors to issue an audit report to verify the financial statements. The information asymmetry and conflict of interest could happen between the shareholders and management. The shareholders invest a company is to get the return of their investment, but for the management is to get the higher salary. These kinds of incentives are the main is sue to the conflict of interest and information asymmetry. Therefore, the audit is necessary to reduce the information asymmetry and conflict of interest between them. Furthermore, some of the countries do not state the mandatory regulation that the companies financial statements must be audited and issued an audit report by the auditors. The shareholders mostly would request the management to hire the auditors to audit the financial statement and issue an audit report because they know the importance of auditing for their company. Moreover, the audit independence is strongly depending to the both auditors personality and management behaviour. The professional ethic and monetary incentive are the intersection between auditors and management. One of the weaknesses is the standards like Sarbanes-Oxley Act only emphasize the restriction of auditors independence and it does not emphasize the management interruption and influence to the auditors. Although an auditor has a strong independence but it could influenced by the management in term of monetary benefit to the auditor and his firm. Therefore, the current auditing standards should revise and more specify the both regulation of auditors and management to restrict the audit engagement. It seem like the auditing standards have a lot of the flaw in the current regulation, but it is the normal phenomena because the standard is imperfect same like the human. This is the reason for us to keep improve and revise the standard to become better and better. Besides, the standard is necessary in auditing because it is the guidance to the auditors to perform their competent task and provide the independent audit opinion. Although the standard is impossible to absolutely eliminate the fraud and the failure of audit independence, it could minimize the possibility and the frequency to happen the issues or cases like Enron and WorldCom. Hopefully the further exploration and rectification by standard board could improve the auditing standard and recover the confidence to the audit independence from the public.

Defining Organisational Behaviour Essay examples -- Business Managemen

â€Å"The study of the structure, functioning and performance of organisations, and the behaviour of groups and individuals within them† Derek Pugh’s (1971) This influential definition of organisational behaviour was by Derek Pugh in 1971. Human behaviour is the way people act and react to situations and circumstances, each individual is different, therefore it is essential for an organisation to study human behaviour in order to understand the workforce. By observing and understanding each individual the organisation would improve performance; organisational behaviour can be considered as the key area of management. Organisations study organisational behaviour within by; investigating individuals, social perception, attitudes and emotions. By doing so they are able to determine whether motivation is existent and if so, is it successful. How individuals work in groups and teams is important for unity within organisations therefore it is crucial to know how people communicate amongst their group/teams and how well is the outcome when they do. Employees can become stressed which would affect them a great deal because an employee stressed would not be able to work to his/her potential. However this would be the least of the organisations worry because stress affects an employee’s psychological well-being a great deal, this is dire for both the organisation and the individual. We know how these factors fit into the reason behind studying organisational behaviour however its relevance in today’s organisations is still a question, I’m going to discuss two of the factors in more det ail and relate to whether they are relevant or not in today’s organisations. Human Behaviour in an organisation needs to be assessed in order for the bus... ...torian. http://dictionary.reference.com/browse/motivation. Available: http://dictionary.reference.com. Accessed: December 08, 2010. Integrated Publishing . (2009). Human Behaviour. Available: http://www.tpub.com/content/advancement/14504/css/14504_16.htm. Last accessed 11 Dec 2010. Love2reward. (2010). Motivation. Available: http://www.love2reward.co.uk/rewards/info-centre/motivation.jsp. Last accessed 11th Dec 2010. Seldon, B. (2010). Money, happiness and motivation. Available: http://www.management-issues.com/display_page.asp?section=opinion&id=6100. Last accessed 11 Dec Tutor2u. (2007). motivation in theory - introduction. Available: http://tutor2u.net/business/people/motivation_theory_introduction.asp. Last accessed 11 Dec 2010. Image vintechsystems. (2010). Hierarchy of Needs. Available: http://vintechnology.com/journal/?p=47. Last accessed 11 Dec 2010.

Christian Humanism :: essays research papers

Christian Humanism Christian humanism was the humanists’ efforts to unite classical learning with the Christian faith. The Christian humanists rejected what they regarded as medieval Christianity’s excessive emphasis on other worldliness. They desired to bring their knowledge of the classical languages to bear in their effort to attain a deeper knowledge and understanding of the Christian faith. Christian humanism was properly nothing but a reclaiming of the basic inheritance of history and the natural connection of culture with the religious vistas of the human being.   Ã‚  Ã‚  Ã‚  Ã‚   Desiderius Erasmus was probably one of the biggest and most outstanding of the Christian humanists. He was known as the â€Å"Prince of the Humanists†. He mostly devoted his life to classical studies. His Adages, a collection of Latin proverbs, established his scholarly reputation. Most of his other early works attacked corrupt church practices and the scholasticism developed by churchmen. In the Praise of Folly, his most famous work, made fun of many attitudes of his time which were ignorance , superstition , and greed.   Ã‚  Ã‚  Ã‚  Ã‚   Another big time humanist was Thomas More. An English statesman and writer, known for his religious stance against King Henry VIII costed him his life. He was England’s greatest humanist. More’s most famous work Utopia described an ideal world where society was based on reason and ignorance. The citizens practiced a Christianity that was free of ignorance and superstition. There was no private property and no desire for profit and there was no war except in self-defense. More contrasted this society with the evils existing in his own society.   Ã‚  Ã‚  Ã‚  Ã‚  These Christian humanists had similar characteristics and helped Martin Luther in his reformation process. They both wanted huge reform in the Roman Catholic Church. In Erasmus’s Colloquia his continuing assaults on the evils and errors of the church authorities and on superstition made him vulnerable to the accusation that he was a Lutheran. They both used and emphasized on scripture. Even though Erasmus denied being a Lutheran and at times even verbally attacked Luther, he is often regarded as a precursor of the Reformation. The humanists work in translating and analyzing original sources often uncovered discrepancies among these sources, which led to questions about the Catholic Church's practices and encouraged efforts for reform. Erasmus got this ball rolling and Luther just blew it up. There was just one difference between Erasmus and Luther. Christian humanists believed strongly in the unity of the church and the preservation of a Christian Humanism :: essays research papers Christian Humanism Christian humanism was the humanists’ efforts to unite classical learning with the Christian faith. The Christian humanists rejected what they regarded as medieval Christianity’s excessive emphasis on other worldliness. They desired to bring their knowledge of the classical languages to bear in their effort to attain a deeper knowledge and understanding of the Christian faith. Christian humanism was properly nothing but a reclaiming of the basic inheritance of history and the natural connection of culture with the religious vistas of the human being.   Ã‚  Ã‚  Ã‚  Ã‚   Desiderius Erasmus was probably one of the biggest and most outstanding of the Christian humanists. He was known as the â€Å"Prince of the Humanists†. He mostly devoted his life to classical studies. His Adages, a collection of Latin proverbs, established his scholarly reputation. Most of his other early works attacked corrupt church practices and the scholasticism developed by churchmen. In the Praise of Folly, his most famous work, made fun of many attitudes of his time which were ignorance , superstition , and greed.   Ã‚  Ã‚  Ã‚  Ã‚   Another big time humanist was Thomas More. An English statesman and writer, known for his religious stance against King Henry VIII costed him his life. He was England’s greatest humanist. More’s most famous work Utopia described an ideal world where society was based on reason and ignorance. The citizens practiced a Christianity that was free of ignorance and superstition. There was no private property and no desire for profit and there was no war except in self-defense. More contrasted this society with the evils existing in his own society.   Ã‚  Ã‚  Ã‚  Ã‚  These Christian humanists had similar characteristics and helped Martin Luther in his reformation process. They both wanted huge reform in the Roman Catholic Church. In Erasmus’s Colloquia his continuing assaults on the evils and errors of the church authorities and on superstition made him vulnerable to the accusation that he was a Lutheran. They both used and emphasized on scripture. Even though Erasmus denied being a Lutheran and at times even verbally attacked Luther, he is often regarded as a precursor of the Reformation. The humanists work in translating and analyzing original sources often uncovered discrepancies among these sources, which led to questions about the Catholic Church's practices and encouraged efforts for reform. Erasmus got this ball rolling and Luther just blew it up. There was just one difference between Erasmus and Luther. Christian humanists believed strongly in the unity of the church and the preservation of a

Changing Use Of Language :: essays research papers

I chose to find the entomology of a word that most people can usually not go through a day without using at least once, computer. With the explosion of the personal computer in the last ten years, most households in America own at least one. However, the meaning of the word "computer" has changed in the last century. The word itself is found in text as far back as 1646 when Sir T. Brown said, "The calendars of these computers." The use of "computer" in this sense, as defined by the OED, is one who computes; a calculator, reckoner; a person employed to make calculations in an observatory, in surveying, etc.Then, around 1897, the use of "computer" began to change. In the January 22 edition of Engineering, this usage appeared: "This was... a computer made by Mr. W. Cox. He described it as of the nature of a circular slide rule." This usage began the change of the definition. In the supplement to the OED, "computer" is now defined as a calculating machine; an automatic electronic device for performing mathematical or logical operation.The word "computer" stems from the verb "compute" which came from the French comput-r and the Latin computa-re. It was formed by adding com - together and putare - to clear up, settle, reckon. Together, "compute" means to estimate or determine by arithmetical or mathematical reckoning; to calculate, reckon, count. Then from the word "compute", the suffix "er" was added giving us the definitions we have for computer today.2) In an effort to further understand language, the field of psycholinguistics formed to study the psychological side of language. Language has many different functions such as communication, expressing emotion, explaining ideas, to create relationships, and recording ideas. Without the use of language, it would be nearly impossible to explain the history of anything. Language allows for the communication that is necessary for survival. It is not only humans who benefit from language either. Bees use a complex system of a dance and buzz to show the hive where to find food, and birds use different chirps to communicate.One psycholinguistic, Hockett, said that all languages have some aspects that are the same at some level which he called Linguistic Universals. One aspect of Linguistic Universals is the broadcast transmission, which says that language is public and that anyone around the message will pick it up. Another aspect of language is that it is rapid fading, or if you don't get it right away, you won't get it at all.

Free Tuition for College Students

Free Tuition for College Students Gabriela Mendoza English 091 7:15 March 25, 2013 Free Tuition for College Students United States has been in a recession for quite some time now. College students need assistance during these hard times. Estrella Mountain Community College students are asking government to lend a helping hand with college expenses. EMCC students believe education should be paid for if students are able to maintain a 3. 0 GPA or higher. Their reasoning exemplifies that good work ethic should be rewarded.In the year 2011, â€Å"College seniors graduated with an average of nearly $27,000 in student loan debt†, and the amount of debt has only continued to rise then (Ellis). Students that are able to maintain a 3. 0 GPA or higher should have tuition paid for in full by the government because it would decrease debt and loan amounts and will allow more people the opportunity at a higher education. Today’s society believes that the government lends out a lot of money to college students that do not even wind up finishing college.If students default on loans and are not able to pay them back then the government lent the money out for no reason at all. According to an article posted by CNN, the percentage of borrowers who defaulted on their federal student loans within two years of their first payment jumped to 9. 1 percent in the fiscal year of 2011 from an 8. 8 percent the previous year (Ellis). â€Å"This represents 375,000 of the more than 4. 1 million borrowers who were required to start making payments on their student loans in the 12 months prior to October 2010 and defaulted before September 2011† (Cunningham 44).Education paid for by the government for students that earn it would be money better spent. EMCC students agree that it would make more sense for the government to pay for education expenses for students that deserve it, rather than just lending out loans to students that will possibly default and not return payment. Having tuition paid for would change the lives of many individuals attending college, and would also be beneficial for the government to award students that deserve such an opportunity.No debt from loans would definitely play a role in helping out the recession many are experiencing, especially students. With the petition put into action, students that are not financially stable will be able to receive a fully paid education that is debt free. In the article, â€Å"Delinquency: The Untold Story of Student Loan Borrowing† the writer does a great job explaining that in many cases students take out bigger loans than necessary to help with other expenses outside of education. (Cunningham, Alisa F. nd Gregory S. Kienzl 44). This dilemma that authors Cunningham and Kiezl so greatly explain in fact contribute to the amount of debt a student is accumulating. If students were awarded according to the petition being put forth from EMCC students, the borrowing of loans would not be as excessive. The students of EMCC understand that a college education can offer better career options, a higher salary, and a better life. It would be easier to attain these luxuries without accumulating debt in the process.Today’s recession should not affect the life of students. Students keeping their academics up with a minimum of a 3. 0 GPA should be rewarded. In all, whether student can or cannot afford an education will not make any difference; their college expenses will depend on their academics standings. If the required GPA is met, their education will be paid for by the government. This will improve the economic hardships that many students are facing today. Works Cited Cunningham, Alisa F. Gregory S. Kienzl, and Policy Institute for Higher Education. â€Å"Delinquency: The Untold Story of Student Loan Borrowing. † Delinquency: 2011 Institute for Higher Education Policy. . Ellis, Blake. â€Å"Average Student Loan Debt Nears $27,000. † CNNMoney. Cable Ne ws Network, 18 Oct. 2012. Web. 24 Feb. 2013. The Percentage of Borrowers Who Defaulted on Their Federal Students Loans within Two