Economic Development As A Tool Of Foreign Policy - 759 Words

During the Cold War, the US believed in the prevalent domino theory, which was as one fell under communism, its neighbor was likely to fall under the threat communism. While China and North Korea fell under communism, the US had a goal of containing Southeast Asia from falling under communism and modernizing the nation to liberal capitalist system. The US believed that the advance of communism was threatening the economic development in the regions. Due to the French colonization, Vietnam had low economic development and lacked physical infrastructure. The US believed that if poverty and underdevelopment persisted in a country, the country is more likely to succumb to communism. Therefore, the US proposed programs dedicating economic development as a tool of foreign policy. The US increased its foreign aid to rebuild and modernize Vietnam. The US launched its state-building project in Vietnam in 1954 due to the reasons of â€Å"the increased attention to these nations and people, the rise in foreign aid, and the emergence of modernization ideas† as solutions to fight against communism. In Vietnam, there were strong nationalism and called for removal of outside intervention. The US thought that Vietnam was incapable of self-government. Through the state-building projects in Vietnam, the US wanted to demonstrate American power in building capacity and influence in the Cold War. In 1960s, the US focused on counterinsurgency plan, which called for augmenting the level of Diem’sShow MoreRelatedEuropean Union Foreign Policy In A Changing World Summary896 Words   |  4 Pagesbook European Union Foreign Policy in a Changing World is another installation of the series started in 2003. The second installation is an update and expansion in which she offers a crisp and different outlook on the intricacies of the contemporaneous European Union’s foreign policy. Karen expounds on EU foreign policy by not only examining what the European Union is but also what it does. The book has nine chapters that delve into different aspects of the European Union policy but all focusing onRead MoreInternational Trade Policy Of Russia1531 Words   |  7 Pages Abstract In this paper, the author attempt to shed light on the introduction the international trade policy of Russia. For this purpose, the author studied the international trade pattern of Russia through the analysis of geography, historical and economical factors. The previous studies analyzed the international trade policies of Russia on the basis of their domestic factors. But, the significance of this study rests upon the fact that it endeavors to explore the international relationship withRead MoreTaking a Look at Monetary Policy801 Words   |  3 PagesMONETARY POLICY In the last two decades, the rapid financialization has brought increasingly frequent and widespread economic crisis in the world economy. These crises have originated mostly from the financial markets, then downsizing and recession has emerged in the real economy. The response to the economic crisis in the first place was realized through monetary policy. However, because of a long period of crisis, its affects to many countries and during the crisis the monetary policy implementedRead MoreImf As An International Financial Institution Essay1130 Words   |  5 Pages1997-1998 Indonesian Economic Crises. IMF Interventions - Lessons to learn. Introduction. 1997 to1998 saw the East Asian nations of Thailand, Indonesia and South Korea engulfed in an economic and financial crises that nearly collapsed their economies. The IMF was at the center stage to help during these crises. How IMF’s assistance further deepened Indonesia’s economic crises, received heavy criticism from Political, economic and social analyst against IMF s programs and Policies in Developing nationsRead MoreThe Rise Of Free Trade1243 Words   |  5 PagesIntroduction: Free Trade: The Rise of Free Trade: According to Adam Smith’s 1776 Wealth of Nations, which other economic historians like, McCulLoch (1825) , Blaugh (1978) and Heckscher (1994), have replicated, Mercantilism was a dominant economic theory prevalent across Europe throughout the 17th to the 18th century with limited empirical evidence (Benjamin Hav Mitra-Kahn, 2011). The theoretical contrasts between researchers throughout the mercantilist age originate from the difference in howRead MoreAid, Policy And Growth1601 Words   |  7 Pages Larry L. Day Aid, Policy and Growth: The Case of St. Lucia Abstract This paper takes a look at aid, policy and growth literature using data from St. Lucia, a country that received $24,000,000 US dollars in 2014. Our findings suggest that aid, in the presence of sound economic policy, does not contribute to growth in St. Lucia. However, this study does find statistical evidence to suggest that democratic governance and openness and monetary policy does impact the effectivenessRead MoreInformation And Communications Technology ( Ict ) For Market Access And Information Essay1699 Words   |  7 Pagesaround the world have put in place policies to encourage the growth of local small and medium enterprises (SMEs) as they can help directly alleviate poverty by increasing income levels and creating jobs (ESCAP, 2012). At the same time, the global economy has become increasingly depended on the Information and communications technology (ICT) for market access and information. SMEs need to have access to and use of ICT to engage in the regional and global e conomic business networks. If SMEs cannot accessRead MoreThe Development Of A Nations Foreign Policy Strategy1078 Words   |  5 PagesThe development of a nation’s foreign policy strategy must be built with consideration of various components. Since there is no established world â€Å"leader†, multiple spheres of power and influence develop. One of the most inevitable factors affecting forging policy is location. The development of influence based simply on geographic location has not gone unnoticed from nations participating in global relations. In a consistently turbulent world, nations are constantly realizing their relevance onRead MoreCurrency Devaluation And Fuel Subsidy Removal1185 Words   |  5 Pagesdevaluation and fuel subsidy removal are policies that are phenomena to the Nigerian economic environment. This research study identifies that the implementation of the policies has further caused more challenges in the pursuit for economic development than rem edy to alleviate the crisis. From the research questions of this research study, was the questionnaire developed aimed at prying into currency devaluation and fuel subsidy removal for Nigeria’s economic development. The use of questionnaires were employedRead MoreResearch On The Determinants Of Economic Growth Is A Common1438 Words   |  6 Pagesof economic growth is a common focus area in the economics – both because economic growth is an excellent indicator of well-being and the policy-makers want to know what fact2ors can affect this well-being. Previous literature has identified many factors which contribute to the well-being of a country and among these factors; Foreign Direct Investment is persistently seen. Economists have limited tools to measure well-being; reliance on GDP, GDP per capita, GDP growth rate, Human Development Index

Blaming the Victim - 1214 Words

Blaming the Victim Sarah Schwartz Baker College Comp 101 Blaming the Victim 1 in 4 women will experience domestic violence in her lifetime (safehorizon.org). Domestic violence is a pattern of behavior used to establish power and control over another person through fear and intimidation, often including the threat or use of violence. I am that 1 of 4 woman who have experienced an abusive relationship. I was always asked why I didn’t leave or why I didn’t say something, instead of my abuser being asked why. Women are always asked why didn’t you leave, why did this happen, or why didn’t you say something. This can also be called victim blaming. Most of society thinks focusing on the victims of an abusive†¦show more content†¦Woman stay in in abusive relationships for a variety of reason, some are strictly economic and some woman feel they can’t survive in the world on their own (Ford, 2001, pg. 39). We as women fear the shame from society, the courts, and even our own families. In 2008, my abusive r elationship came to a destructive end. My father, my daughter and I were attacked by my ex-husband. We went through the process of making victim impact statements, testifying in court, and he still managed to walk away with fines and a restraining order. Within 24 hours of the restraining order being issued, he violated it. He came into my trailer park and attacked the neighbors that helped me call the police. I remember feeling terrified when I found this out because I thought I would be safe. Incidents like this are why many women refuse/debate testifying against their abusers. While some battered women will want prosecution to the fullest extent of the law, many do not. Because of the existing or past relationship, the victim knows that the batterer will see the prosecution as a hostile attack by the victim; he will retaliate against her in some fashion. And despite the best intentions of police and prosecutors; in the battered woman’s eyes, the system will not be able to protect her from this retaliation. (McGuire, 1999) In conclusion, we as a society need not focus on the victim of an abusive relationship but on her abuser. The abuser chose to make her the victim,Show MoreRelatedThe Issues Posed by Blaming Victims of Rape Essay1292 Words   |  6 Pagesthe tendency to blame the victim to an extent in such cases – especially in incidents where the perpetrator is male and the victim female. Blaming the victim of rape is a well-documented phenomenon which may be subtle in its presence, such as when one makes unrealistic statements about what the victim could have done to protect themselves; alternatively, it may take the form of outright displacement of the blame for the entire crime, an example being one saying the victim was asking for it. As aRead MoreCausal Attribution Theories Of Victim Blaming1204 Words   |  5 PagesCausal Attribution Theories of Victim Blaming in Cases of Sexual Assault For most individuals, the thought of blaming the victim of a tragic experience for their own pain and suffering, seems preposterous. However, ascribing at least some of the blame to the victim is not uncommon (Niemi Young, 2014). Victim blaming refers to individuals finding reasons to hold the victim of an incident responsible for the crime that took place (Hayes, Lorenz Bell, 2013). For victims of sexual assault, who may alreadyRead MorePsychological And Emotional Effects Of Psychological Abuse928 Words   |  4 Pagesalso goes on to say that emotional abuse: includes blaming, accusing and restricting your freedom - like preventing you from using the phone or talking to family members, or recording the mileage on your car to see if you ve driven somewhere not allowed. Attempting to confuse you mentally (Types of Abuse section). What makes psychological abuse such a large issue is that it is not recognized by most as a true form of abuse. Therefore, the victims of psychological abuse cannot get the help thatRead MoreAmerican Underclass And The Underclass Essay837 Words   |  4 Pagesis used to describe the people at the very bottom of society, they are seen as very poor but harmless. They are also described as the deserving poor. 4. blaming the victim occurs when the victim of a crime or any wrongful act is held entirely or partially responsible for the harm that befell them. This seeks to mitigate the perception of victims as responsible.Read MoreAre You Blame For Domestic Violence?1079 Words   |  5 Pagesthe corner stone of conversations. However, in spite of moral obligations, media outlets are often misguided by personal bias and aggrandizement. Journalists, and even more uncannily – health care ‘professionals’ are launching vicious attacks on victims of domestic violence and the government to shift the blame away from malignant perpetrators of abuse. Consequentially, leaving the public stuck in an unrelenting cycle of finger pointing. The abysmal ignorance of some Australian journalists – andRead MoreA Research Study On Family Violence1338 Words   |  6 Pagesrelationship. Which is why my curiosity directed my research to: ‘identifying the signs of emotional and psychological abuse’, leading to my finding: ‘what can be done to stop the emotional and psychological abuse’, and concluding with overcoming victim-identity or the long-term effects these women are prone too ‘if they stay or if they leave’ their relationship the relationship. The method approach for this study was to find peer reviewed research pertaining to ‘Family Violence- Emotional and PsychologicalRead MoreThe Reality Of Television Shows1370 Words   |  6 Pageswomen’s deaths are typically linked to some sort of sexual image. Whether or not it is actually related to their death, the sex life of the women victims is always called into question. The detectives examine the women’s pe rsonal life to see if their sexual promiscuity was a reason the crime occurred. More sexualized images in these shows are the corpses of victims (Lavigne 389). More often than not the corpuses of women are found half-clothed and dressed in lingerie. This tasteless showing of women’s deadRead More Book Review of Escape from Despair: A Croatian Familys Survival1135 Words   |  5 Pagesemotionally cut off. Tepesh and her sisters find themselves in parallel situations with men, although it appears that Tepesh has now escaped by Page 2 setting up an independent existence and by working on behalf of worthy causes, like the rape victims of the recent Yugoslav wars. How we carry our family and cultural legacy around in the land of the free, where the rule of law and protection of rights (ideally) hold sway, is the question that remains to be investigated. This is also where I haveRead MoreAlbert Bandura s Theory Of Self Regulation Through Moral Agency1137 Words   |  5 Pagesthey are activated and after a person justifies the morality of their actions they can then disengage themselves from their behavior. They include redefining the behavior, disregarding/distorting the consequences of behavior, dehumanizing or blaming the victim, and displacing or diffusing responsibility. The first technique, redefining the behavior, is done by morally justifying the behavior or by making palliative comparisons or even using euphemistic labels. About a year ago I witnessed my auntRead MoreFactors Affecting Juror Behavior Towards Perpetrators and Vicitms1823 Words   |  7 Pagesperpetrators and victims in a criminal trial setting. Taken into account, are two factors hypothesized to influence the judicial outcome of criminal trials in Canada and the United States. Primarily, that a jurors level of belief in a just world (BJW) influences his or her decisions towards both the perpetrator and victim, with those jurors measuring higher in BJW being more apt to blame the victim for his or her own misfortune. Second, that the relationship between BJW and the victim blaming behaviour

The Uk System Is That Of Health Visitors - 1665 Words

A role unique to the UK system is that of health visitors. Through the Healthy Child Programme and the Health Visiting Implementation Plan, the NHS provides new mothers and their families with additional support starting in the postpartum period and lasting through the child’s first five years of life (Department of Health, 2011). Health visitors are usually qualified nurses or midwives who underwent specialized training are to work in the community and family health field. They are also skilled at detecting mental health problems in pregnancy and the postpartum period and are able to conduct non-directive counseling and cognitive group work and recognize which women would benefit from additional visits and support (Department of Health,†¦show more content†¦Unless they are a specialized midwife, they will need to work collaboratively with primary care and mental health services. Unlike the US, obstetricians only deal with high risk and complex pregnancies, including women with severe mental illness. The role of the specialist mental health midwife is again unique to the UK however it is not available in every health setting, according to a recent report by the National Society for the Prevention of Cruelty to Children, almost half of UK do not have access to specialized maternal mental health services, potentially leaving them and their babies at risk (Hogg, 2013). Specialist mental health midwives when present, play an integral part in delivery continuity of care for women who experience mental illness during pregnancy and postpartum (Warwick, 2014). They are responsible for coordinated support, discussing needs, make referrals to other services, planned the care of affected women and support non-specialized midwives with expert knowledge. There is considerable variation in the qualification needed to become a specialized mental health midwives. Midwives specializing in maternal mental health may consider additional training in psychological approaches as well as the health sci ences to advance and broaden skills,

Essay about Short Answer Questions on Foreign Policy

Question #3: Looking at the last 6 months, what issues have defined our foreign policy in the Middle East. This should be an action-based assessment. What interests do these policy points serve and why? The Palestinian-Israeli conflict has been an issue that definitely defined The U.S. foreign policy in the Middle East. Israel is an ally of the U.S. that receives a lot of foreign aid from the states. It’s a priority for the U.S. to protect Israel so it’s obvious where its’ loyalty lies. Israel also has good relations with Egypt; Egypt is crucial to the security of Israel, so that makes them an automatic ally that receives quite a bit of funds as well. It’s an on-going issue that makes pointing out allies clear as well as seeing who the top†¦show more content†¦Some of the policies AKP has enacted while in office lean toward Islamic rule. Some schools began teaching Quran, Erdogan wishes to abolish abortion, and although headscarves are banned it’s hardly ever enforced. All to which the secularists have fought back (Fortin). Question #5: Taking your assigned country (unless you have Turkey, Israel, or Palestine) please explain its importance, or lack thereof, to the United States and its foreign policy in the Middle East. Please discuss the countries relationship with Saudi Arabia. And finally, please discuss any major involvement it has had in the peace process with Israel. If you are assigned to one of these countries, you may select any other country and write about it. After doing quite a bit of research I’ve come to the conclusion that Egypt’s relationship with the U.S. is heavily reliant on Egypt’s relationship with Israel and it’s involvement with the peace process. It’s all linked. Egypt has been a supporter of peace in the Middle East and especially in Israel. Egypt always tried to convince Israel that peace was possible and could very well last (â€Å"Egypt’s Role†). Taking into account it’s long history of support for peace, and it being a crucial ally in the Middle East peace process, Egypt is crucial to the security of Israel. This is where the U.S. comes in. Because Israel isShow MoreRelatedEssay on SA IBL TB8e Ch131461 Words   |  6 Pagescircumstances, the presentation of research by a U.S. scientist at a convention in a foreign nation may require an export license. ANS: T PTS: 1 2. The Department of Commerce possesses the power to restrict imports. ANS: T PTS: 1 3. The current law that controls the export of goods from a U.S. manufacturer to a foreign buyer also controls the re-export of those goods beyond the boundaries of the country of the original foreign buyer. ANS: T PTS: 1 4. Among the reasons for controlling exports are theRead MoreIgnorance is not Bliss Essay928 Words   |  4 Pagesâ€Å"Why do they hate us?† Its a flexible question, isnt it? Born in indignation for the things that we dont really understand, this question brings victimization to a whole new level. It implies that the poser of this question can do no wrong. After all, if â€Å"they† hate â€Å"us†, surely â€Å"we† did something wrong, right? If â€Å"we† did something so terrible that â€Å"they† hate â€Å"us†, surely â€Å"we† know what we did. After all, such strong feelings dont come from thin air. These terms in quotation are debatable,Read MoreSol Drescher1185 Words   |  5 PagesQuiz 4 Econ 430 Money Banking Spring 2012 Prof. Drescher MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answers the question. Please place your answers for this section on the answer sheet for Quiz 2 template (see Course Content for the answer sheet). 1 An increase in autonomous consumer expenditure causes the equilibrium level of aggregate output to ________ at any given interest rate and shifts the ________ curve to the ________, everything elseRead MoreContemporary Rhetorical Analysis Of The Telos 1032 Words   |  5 Pagesvoters to agree the marriage bill amendment, and his telos is to take advantage of this—to persuade more people support his policy. The content is an uncertain decision about future. He provides several reasons to support his idea so his activity is basically exhortation and persuasion. 2. The telos in Williamson is the advantages that he gets more voters supporting his policy after his speech. The telos in SAIH is about the honorable. SAIH clip is a genus demonstrativum. It makes a sarcastic retortRead MoreEssay on Econ 102 Quiz1479 Words   |  6 Pagesï » ¿Econ 102 quiz 1 Question 1 of 10  Ã‚  Ã‚  10.0/ 10.0 Points Economics is best defined as the study of   Ã‚  Ã‚     Ã‚  Ã‚  A. financial decision-making  Ã‚  Ã‚     Ã‚  Ã‚     Ã‚  Ã‚  B. how consumers make purchasing decisions.   Ã‚  Ã‚     Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  C. choices made by people faced with scarcity.   Ã‚  Ã‚     Ã‚  Ã‚     Ã‚  Ã‚  D. inflation, unemployment, and economic growth  Ã‚  Ã‚   Answer Key: C Question 2 of 10  Ã‚  Ã‚  10.0/ 10.0 Points Macroeconomics differs from microeconomics in that   Ã‚  Ã‚     Ã‚  Ã‚  A. macroeconomics is the study of individual markets, while microeconomicsRead MoreCritical Thinking And Case Studies1151 Words   |  5 PagesIndividual Assignment 3 In this assignment I am discussing some case study questions from chapter 7 and critical thinking discussion questions for chapters 8 and 9 of the Global Business Today text. These questions are for the individual week 3 assignment of our MBA 539 International Business class. These discussion questions are composed to increase the reader’s understanding of â€Å"the political economy of international trade†, â€Å"foreign direct investment† and â€Å"regional economic integration† as explainedRead MoreInflation and Aggregate Expenditure1540 Words   |  7 Pagesplanned investment and the real rate of interest, thus the planned investment curve is ____________________. A decrease in the price of capital will cause this curve to ___________________. D. Downward sloping; shift outward 4. An increase in the foreign price level relative to the U.S. price level would cause the import (IM) function to: B. Shift downward 5. An increase in the real rate of interest would lead to which of the following outcomes? A. A decrease in consumption B. A decrease in plannedRead MoreAcc 456 Short Answered Questions1248 Words   |  5 Pages Short Answer Questions ACC 456 August 27, 2012 Short Answer Questions  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  What constitutes self-employment income? What are the requirements for estimated tax payments by self-employed individuals? Individuals who work for themselves and make money to do so constitute as self-employment income. Independent contractors and sole proprietors are considered self-employed. They receive all payment without withholding any Social Security tax, Medicare tax, state tax, and etc. TheyRead MoreFree Market Capitalism in The United States1293 Words   |  5 Pagesbig failures. The growth rates of Latin America and Africa, which had been higher than other developing nations, dropped by over 60 percent after they embraced IMF-sponsored neo-liberalism in the 1980s . Especially in Latin America, neo-liberal policies were applied in the time. The result was that Latin Americas per capita GDP fell by an average 0.5 percent a year for 10 years. Meanwhile, the growth rate of countries that state deeply intervenes its economy such as Northern Europe countriesRead MoreU.s. Dollar, China s Central Bank1397 Words   |  6 Pagesbank’ policy was seemed to be a wave to the Chinese market, even the economic market all around the world, which brought a series of fluctuation and impact to the economy. Why china took this monetary action to face with the problem from the US dollar (What are the factors)? What is the (Positive or negative) influence will be aroused in the short term by this Chinese Yuan depreciation? What will be happen if this devaluation last in the further and what will be affected by this monetary policy in the

Lord of the Flies Jacks Letter Free Essays

Dear headmaster, My choir and I left Britain, to get away from the nuclear war. Unfortunately, our plane crashed on some deserted island. The only survivors we’re me, my choir, and also these other boys named Ralph and Piggy. We will write a custom essay sample on Lord of the Flies Jacks Letter or any similar topic only for you Order Now Our time here has been a disaster, due to Ralph’s leadership skills. Knowing me, I am a perfect leader. I have the. strongest and bravest qualities. I know how to lead and take initiative, like i have done with our choir. Although the leadership role was given to Ralph. Instead I am the leader of our choir, in which we are in charge of hunting. I am best hunting anyways because i am the strongest one here. On the first night, the group supposedly saw a beast. I personally don’t believe that their was a beast. The group are just a bunch of wimps, especially piggy. For someone who is so fat and large, he get scared very easily. Then we had made a fire on the peak of a mountain for a signal. We were all designated to keep that fire from expanding. Although I had that duty, my main priority was to hunting. Anyways I wasn’t the only one who should be watching the fire. Therefore I went out along with the choir to go hunt for a wild pig. Supposedly, I was neglecting the fire, when Ralph knew my main priority was to hunting. he fire got out of hand and I was repremanded by our hipocritical leader. I really don’t like our leader, therefore I made my own group. My group and I are dedicated to finding and capturing a boar. We are like an army trying to capture a country. It would be helpful if you can send us a sword just like the picture on the back side. First of all, it w ill be very useful in cutting materials and hunting. Also since im the leader of our new group, It shows that I am the most equip and that I am the strongest. Thank you for the your attention on my request. Sincerely, jack How to cite Lord of the Flies Jacks Letter, Essay examples

Social and Communication Management

Question: Is the taking of turns in conversation "mediated through signals composed of clearcut behavioural cues"? Answer: Behavioural actions in conversation are important to understand to understand how effective the conversation is in completing the communication and transmission of information. Many experiments have been done on this issue to understand the factors of communication that effects the conversation. Here in this report the behavioural factor effecting conversation among people has been considered to understand the effects of it in completion of the communication and to know whether the behavioural factors are responsible for taking turns in conversations (Thurloe et al. 2004). In this study, some experiments made by Duncan has been considered and compared with some other experiment to come to an outcome to know how effective the system is in taking turns in conversation. Here in this report we study about the system of conversation using dialogues and behavioural cues for completing the conversation. It is important to understand how important are the behavioural cues in turning the cons ervation and providing positives aspects for the interpreters, i.e. the exchanger of messages. As it is already known that verbal communication is extremely important for turning the conversation into a complete and effective one, but along with the verbal communication, some behavioural aspects of the messenger is also important that affects the quality of the conversation (Wade Tavris, 2000). For completing a communication, it is important for the person to involve some behavioural activities to make the conversation more effective. Without behavioural aspects the conversation remains incomplete. Therefore behaviour of the messenger has a positive effect on the conversation. It interacts the feeling of the messenger that helps the receiver to understand what exactly the messenger wants to say and what effective step should be taken to complete the conversation. Without the exchange of feelings through behavioural cues, the conversation always remains incomplete. Therefore with an incomplete communication, effective turns cannot be made with the conversation. Here in this study, some main keywords like, turn-taking and behavioural cues have been discussed in details to understand how the behavioural cues acts as a signal that migrates to an effective turning of the conversation. It has been found through experiments that if only behavioural cues has been used for detecting the end of the turns, it ends up with system that provides a longer mean for response time than that is found for humans, but this type of conversation has high level of risks that occurs in the form of interruption between the users. Therefore a further study has been made to understand the effectiveness of the system that will help the user to have a good turn-taking of conversation along with low risk involve in it. Here in this study the main importance is given on the hypothesis made by Duncan in which he has examined the effects of behavioural cues through experiments (Sica, 2009). T he main objective of this study is to find out how the behavioural cues effects the turn taking in the conversation and how much effective the behavioural activities are in a dialogue system to attract the receivers. This study also focuses on to know how communication can be made at appropriate places to have an effective turn of conversation and how this can result into an effective conversation. But the centre of attraction in this study is the experiments made by Duncan for completing his hypothesis on turn-taking of conversation. According to Duncan turn-taking mechanism is mediated through signals composed of clear-cut behavioural cues, emphasizing on the traditional dialogue system which is based on the simple model of turn taking. According to Sacks et al. (1974) the model is not clear and it fail to captivate the human-human dialogue clearly, for example, when the speaker speaks unclearly or hesitates while communicating no turn change is indicated. The model has been a subject to criticism since introduction. Ward (1996) mentioned that a low pitch region is a perfect cue and the process of backchannel feedback is effective. Koiso et al. (1998) after studying the Duncans model argued that both the syntactic as well as prosodic features affect the dialogue and make significant contribution in the chosen turn-taking as well as back channelling. Cathcart et al. (2003) have explained about the use of syntax in combination with pause duration is a strong prector. However Gravano Hirschberg (2009) argued that use of a blackchannel accelerates with the number of syntactic as well as prosodic cues. Research on the concept also emphasises that there is insufficient studies based on ways in which the particular model could be used online in dialogue system and how far that would help in improving interaction. According to the rule-based mechanism of Sacks (1974) turn taking is controlled and monitored by application of rules, that applying one at a time. Though the theory of Duncan serves as a pioneer concept, yet there are other thinkers who argued and suggested additional thoughts to enrich the concept. Ward (1996) connected pitch in this context and mentioned that the region of low pitch is a fairly good predictor for back-channel feedback in casual conversational interactions. Turn taking as an integral aspect of conservation as been discussed prominently at various layers and argued by thinkers of all time. Starkey Duncan introduced his model based on the quantitative analysis of video recording of the role of non-linguistic as well as kinesic features in the sample of dyadic conversation. The turn taking has been used to mean coordination of activities of speaking as well as listening in the discourse so that there is only one speaker at a time. Turn taking was based on audio conversation technique and mainly focuses on recording the audio conversations. Duncans method has been studied and then Sacks et al. (1974) improvised the thought by including the methods in turn taking, such as conversational analysis. According to Sacks et al. There are different types of conversation, namely answering to phone call or interacting over a cup of coffee. In every sphere the emphasis is strictly on the role of language as well as the concept of turn taking. There have been countless studies over the years on the role of single kinesic behaviours. Researchers have observed that listening plays a cr ucial role in the conversation. A listener looks at the speaker, similarly while speaking the approach alters. One of the most studied models of turn-taking has been introduced by Duncan after sharing experience with the co-workers, who have used as well as identified the various forms of communication such as verbal and nonverbal signals as well as interactional rules which monitor the nature of speaking. According to Stephens (1987), Duncan has tried to develop a grammar of interaction that outlines various ways in which the smooth exchange of words could be accomplished or exchange of information is about present situation of the speaker. He further mentioned that starting point of a conversation include intonation, paralanguage and body motion. Issues in Duncans expression have been studied and identified by contemporary psychologists, were, prosodic features were affected by syntax as well as the way the content has been uttered. The second issue which Beattie (1981) pointed out that correlation is unreliable as it is only two occasions that the 6 turn-yielding cues jointly display. Wils on et al. (1984) mentioned that he results of the replication study show that an increase in the number of turn-yielding cues conjointly displayed actually served to decrease. Problems in the analysis of Duncan as identified are that the information about ways of completing expression is lost within the information about how different units of analysis are completed. It has been further argued that Duncans model on signal is misleading. Others also have put forward their opinion time ad again and the model has been severely criticised. Different experiments has been done with the turn-taking factors of conversations that describes the management of turn which has been used as a principles set for motivating the speakers and listeners to eliminate the overlaps and gaps that occurs in the conversation. The principles help the listeners to mutually understand the Transition Relevant Places (TRPs). It has been assumed by the researchers that speakers can easily predict the TRPs that are found very precisely and in most of the cases the majority speakers change in the conversation is directly related with silence and overlap. It is assumed by most of the researchers that a turn in transition is completed with overlaps and gaps in the conversations (Schwartz, 2007). But this type of assumptions are not compatible with the theories presented by the researchers that explains turn-taking which is based on the behavioural cues that takes place near the before the start of the next turn when the speaker needs minimum 200 mill iseconds to react verbally to auditory stimulus. It has been also found that the correlation of the turn endings and behavioural activities does not imply causality. In place of that is suggested that human beings must predict turn endings that are coming in the conversation by lexico-syntatic contents that alone shows the listeners accuracy for upcoming prediction of turn endings. It has been said by Schegloff that "If, in a gedankenexperiment, one imagines a society with no turn-taking system, it would not be one that was especially impolite or uncivil. It would be one in which the very possibility - the assured possibility - of coordinated action through talk had been lost, for example, the sense of one action as responsive to another." As per him, when people of a society does not implies the turn taking system, it is not that the society is impolite or uncivil in nature but there is a possibility that people understand each other with non-verbal communication in the form of behavioural cues that acts as a signal for taking turns in the conversation. As per recent analysis it has been found that overlaps and pause are normally distributed that are suggested to be perfect adjoining transitions that are found very rarely in face to face conversations. Experiments shows that about 41 percentage to 45 percentage of speakers uses transitions that are longer than 200Ms but as per Duncan observation the turns of the speakers are separated by gaps which are longer than 200ms that suggests that Duncans theory on behavioural cues acting as signals for turn taking in conversation is feasible. Intonation is a process or technique of sound changing method by which the sound is increasing as well as decreasing. The process of the sound is increases as well as decreases after than process the voice system. The Intonation is a simple method by which the intensity of the vocal cord or voice will be change to its initial position or states. The pitch of the sound is deferent. It is a type of technique or process by which the loudness as well as the softness of the sound will measure. The loudness as well as softness of the sound source is very important part as well as important tram by which the communication processes will me more effective and affecting. It is also controlling and managing some various factors of the sound like tempo, drawling and many others. The body motion is a part of the human being body, which distributed all the weight in the human body to controlling the whole weight distribution in human body. Due to the effect of the weight and some other forces the body motion will always maintain the passion of the human body. Pitch is also known as the frequency of sound. The loudness of the sound and quality of the sound is types of sound characterize controlling and monitoring the effects of the sound (Reemtsma, 2012). By the help of the above mention technique or process controlling and monitoring the whole sound system by the help of i ts parameters. The pitch or loudness of the sound is not easily capture by the human ear. Its only calculated via some supersonic instruments. It is a common type of linguistic structure, which deals with new word making or sentence making. By the help of the Syntax we can easily create a sentences or words, according to the respected of case study, the problems will be analyst the sociocentric sequence. In se in section of the case study, the analysis part of the system or case study will be analyze by the help of some theoretical framework for the provided cased study issues or problems (Anderman Anderman, 2009). The problems of the provided or respected case study, the issues as well as problems are solving by the help of the sociocentic sequences. The issues or problems of the provided case study will easily analyzed by the help of the sociocenti sequences or mathematical expression. As far as the, problems or issues in the system or business model is analyzed. The most important issues or problems of the system or business model will easily analyzed or solving. Respect of the system method, the testing system or business model first work is to identify the issue or problem. In this method will we also proving the best outcomes. The most vital work or job of the system or business model is identifying the valuable information or data like how turn taking cues from a complex signal and also affecting the listeners. The turn taking is also belongs to a type of interview (Acar, 2014). According to the above process of the examiner of the dialogues and the other interview process of the provided business model or system, where cues are identify by the help of the above mention method. Identification of the cue is a type of the issues or problems, in this section the subject is making after listen to dyadic speeches in chronological items as well as it is also trying to look forward to whether the sign or symbol is go after a speaker changers in nature and also it is works as vice versa. In n line with Duncan's discoveries, our theory is that, the more turn-bringing signals with a specific commonsense capacity turn squashy on the other hand turn-holding the quicker the response time to make the judgment and the higher understanding among subjects on the normal result. The point of this study is to investigate the potential outcomes of utilizing practices that influence turn-taking in human-human discussion to produce suitable turn-taking conduct in talked dialog frameworks (Greene Burleson, 2003). Along these lines, notwithstanding human-human dialogs, the analysis included jolts where one of the human questioners was supplanted with a manufactured voice. The inspiration to utilize a blend as opposed to a prerecorded human voice in a dialog framework is that manufactured voices are less demanding to overhaul and control on-line. Case in point, no new recordings is expected to control prosody or to develop the framework's vocabulary. In respect of the provided case study, his paper is suggested to identifying the accurate place to speak by cues in its nature of the speaker, which is in the contact with the main resources of the business model or system. If the cues person having a mixture of the additive affects upon the listeners as like turn taking challenge. In this research paper, we will easily find out the outcomes as well as the results of the turn taking by cues. In other words, the outcomes of the system or the experiment are the result of the turn taking cues feedback (Fiedler, 2007). The goal is to research the potential outcomes of producing turn-bringing signs with a manufactured voice. In this way, in expansion to jolts acknowledged with a human voice, the examination included dialogs where one of the speakers is supplanted with a combination. The turn-taking signals examined incorporate sound, phrase-last stretching, semantic culmination, stereotyped lexical articulations also, non-lexical discours e generation phenomena, for example, lexical reiterations, breathing and lip smacks. The outcomes demonstrate that the turn-bringing prompts acknowledged with an engineered voice influence the judgments like the comparing human adaptation and there is no distinction in response times between these two situations. After studying it may be inferred that to understand the number of non verbal and verbal behavioural affects that are turned into dialogue. This is usually a combination that is used for the number of turn taking cues in the correlated linear listeners. The study also forecasts the examination of the findings that affect the causes of turn taking cues and are also served as the mere objective for the present study in order to investigate all the possibilities that generate the turn taking cues that too in a synthetic voice. To explore all the issues that are stated above we need to include all the dialogues that are realized along with human voice along with the dialogue that includes one of the experiments in which the voice of the speaker was replaced by the synthetic voice. The total time for analyzing the reaction time highlights the stimuli that have a higher agreement and that too irrespective of the turn taking cues and the other significant stimuli that are dealt with a lowe r agreement in all sectors. Even the reaction times are also used to analyze and measure the effects of the turn taking cues that are involved in this experiment. The basic aim of the study is to explore all the hidden potentials of the turn taking cues that are found in the dialogue system and the designers that also considers that cues to affects the judgments that are stated by a majority of individuals. The turn taking cues also include the turn yielding cues, flat intonation, semantic completeness and the prospect of flat intonation. It must also be made sure that all the cues are easier to be employed in the dialogue system and the other behaviours as well that can produce turn ending prior for semantic representation. References Acar, A. (2014).Culture and social media. Newcastle upon Tyne: Cambridge Scholars Publishing. Anderman, E., Anderman, L. (2009).Psychology of classroom learning. Detroit: Macmillan Reference USA/Gale Cengage Learning. Cairns, A. (2002).Dictionary of theological terms. Greenville, SC: Ambassador Emerald International. Clark, H. H. (1996). Using language. Cambridge, UK: Cambridge University Press Duncan, S. (1972). Some Signals and Rules for Taking Speaking Turns in Conversations. Journal of Personality and Social Psychology, 23(2), 283-292. Fiedler, K. (2007).Social communication. New York: Psychology Press. for conversation. Language, 50, 696-735 Greene, J., Burleson, B. (2003).Handbook of communication and social interaction skills. Mahwah, N.J.: Lawrence Erlbaum Associates. Messaris, P. (2010). Review Essay: Visual Communication and Social Advocacy.Journal Of Communication,60(1), E1-E8. doi:10.1111/j.1460-2466.2009.01476.x Miller, A., Cline, T. (2008).Educational Psychology. Hodder Education. Myers, D. (2004).Psychology. New York: Worth Publishers. Reemtsma, J. (2012).Trust and violence. Princeton: Princeton University Press. Sacks, H., Schegloff, E., Jefferson, G. (1974). A simplest systematics for the organization of turntaking Salkind, N., Rasmussen, K. (2008).Encyclopedia of educational psychology. Thousand Oaks, Calif.: Sage Publications. Schwartz, D. (2007). If a Picture is Worth a Thousand Words, Why Are You Reading this Essay?.Social Psychology Quarterly,70(4), 319-321. doi:10.1177/019027250707000401 Sica, A. (2009). Social Psychology's Neglected Past: Review Essay of Gustav Jahoda, A History of Social Psychology: From the Eighteenth-Century Enlightenment to the Second World War.Social Psychology Quarterly,72(2), 99-104. doi:10.1177/019027250907200202 Thommen, B. (2008). Review Essay: Social Knowledge and Social Representations: Boon and Bane of Complex Integrative Concepts.Culture Psychology,14(2), 245-252. doi:10.1177/1354067x08089980 Thurlow, C., Tomic, A., Lengel, L. (2004).Computer mediated communication. London: SAGE. Wade, C., Tavris, C. (2000).Psychology. Upper Saddle River, NJ: Prentice Hall.

Auditing Theory and Risk Assessment †Free Samples for Students

Question: Discuss About the Auditing Theory and Risk Assessment? Answer: Introducation Auditing has remained an indispensable practice in the corporate sector and other areas dealing with huge assessment of economics. The corporations capability to assess its development relies exclusively on auditing undertake within the company (Knechel et al. 2012). A great proportion of the operation within economic sector extremely depend on the auditing nature, consequently, numerous theories have since been advanced to help in the elimination of countless risks alongside crisis in auditing (Lpez and Peters 2012). Such approaches have been considered by global framework of financial reporting organization like GAAP alongside IFRS for guiding practices of auditing. Various policies have further been advanced to back auditors in making corrections on the risks that might face them throughout auditing (Humphrey and Miller 2012). The feature of auditing alongside commitment of team of auditing guarantees the achievement of an establishment in the industry as well as global market. In the latest past, models such as going concern have been established. Implementing alongside practicing these specified matters stay within the auditors hands alongside the company management board (Herda and Lavelle 2014). The scope of this discussion stretches from the investigation of the application of such present issues in a Company called One.Tel in Australia. This company has run its operations in telecommunication industry beginning 1995, May following its launch in Sydney. This discussion additionally deliberates inherent risk in the One.Tel firm financial reports along with ongoing concern issue (Iwu and Xesha 2011). Inherent Risk Factors Inherent risk is among the audit risks under risks assessment management. Audit risk includes three classes of risks: inherent-, control- and detection risk. Audit risk is regarded as the aftermath of the 3 risks exposed overhead. It might be met throughout auditing performance that in this context is One.Tel Telecommunication Company. Inherent risk is, consequently, a constituent of audit that is occasioned by substantial misstatement inside financial statement. Inaccuracy happens in a businesss audit statement because of embezzle application of essential measures of control (Chung et al. 2012). Inherent risks ascend typically as a result the omissions errors when balancing the books of the business. In One.Tel Companys case, inherent risks might have ascended because of failures alongside control measures poor application. The incidence of letdowns because of inherent risks might be due to oversight alongside deceitful practices. An upsurge in inherent risks happens as a result of certain factors inside the internal environment of the corporate. Factors which affect inherent risk at the financial report levelAuthenticity of management The rise in inherent risks in this Company could be due to the board of the Directorate incompetency. The management of the organization is comprised of nine memberships having dissimilar powers alongside privileges. The board is encompassed of 5 none-executive memberships making up the mainstream of the board memberships. Additional 4 executive memberships having a jam-packed mandate to all in the company (Coetsee 2010). The degree at which inherent risk is swelling in this company is extraordinary based on to the availed statement. The memberships are indebted to various duties including authorization of business and monetary strategies, recognizing and addressing issues of important facing One.Tel as a business, appraising as well as monitoring processes of management and reporting contrivances, overseeing financial performance alongside nomination of the executive management team. The business has full-grown to an edge whereby the management can never meet entire responsibilities. The directors are increasingly probable to hide their unfortunate statuses, consequently, dwindling to yield expressive statements throughout auditing resulting in a rise in the inherent risk as result of meager management (Iwu and Xesha 2011). Administration understanding, awareness and fluctuations during the period The ineffectiveness in company management besides lack of knowledge escalates unsuitable financial report preparation leading to the rise in the inherent risk. When the auditor notices regular staff turnover in essential management positions, the inherent risk increases since truthful characters are probable to resign their management positions instead of propagating certain fraud. This frequently happens where the corporation expands swiftly as replicated in the circumstance of One.Tel Company (Herda and Lavelle 2012). Uncommon compression on organization management There could be stimuluses for management to misrepresent the financial report snowballing the inherent risk. The incentives in can be moreover from the internal environment or the external environment (Kerler and Brandon 2010). The inducements could be cash-flow challenges, poor rationing of liquidity, unfortunate operation outcomes because of management restraint alongside work overstress along with assembly of management recompense pay structures linked to share capital as well as earnings. This could result in upsurge in inherent risk because management could be persuaded to misrepresent operation along with financial statements to obtain particular bonus. Nature of the kind of business One.Tel is operating Many issues have already been recognized in the corporate or industry whereby One.Tel Company trades. The business has a multifaceted investment association, which is the aid to rise inherent risk. The availability of associated-party dealings like the business stockholders would likewise raise inherent risk as the operations are never with the autonomous regulating party (Al Nawaiseh and Jaber 2015). The business has capital share dealings which necessitate increased financial knowledge to audit because such operations remain complex. Telecommunication businesses have perhaps compensations till they inaugurate a standing, alongside a dependable source of income shall be inherent risky. Telecommunication industry is faced with a challenge that needs the businesses in the industry to apply mechanism for controls to be steady and stay pertinent in this industry. New-fangled economies culminate high inherent risk compared steady economies. Factors affecting the industry in which the entity operates Differences in commercial as well as competitive surroundings would be expected to have a noteworthy impact on inherent risk of the company such as One.Tel in the telecommunication sector. Aspects like disparity in income and development in certain service providers of telecommunication could lead to an increase in inherent risk throughout financial statement arrangements. Through risk assessing phase the business audit team goes via the risks recognized comparable to the inherent risk discussed overhead. The auditor assesses the factors of the risks by fair evaluation (Martin 2013). Risks evaluation fallouts into two kinds of risks that in this circumstance is the inherent risk. The risk identified is a constituent of financial statements material misstatement inspired by numerous factors. Factors linked to fraud could be recognized throughout development process of strategy while such factors that upsurge inherent risk owing to fraud recognizable through the AU s.316. Inherent Risk Factors Contributing Increased Assessing of Inherent Risk at the Level of Account Balance Accounts likely to require adjustment In the circumstance in which account books necessitate vicissitudes, the inherent risk can remain high due to numerous errors brought onward. The oversight could happen resulting in a rise in the inherent risk where the accounts books are being attuned (Francis 2011). Complexity of underlying transactions In case the transaction throughout a financial year is complex, it is probable that there shall be an upsurge in inherent risk. In contemplation of One.Tel Company, the accounts books designates multifaceted kinds of dealings like stockholder's inequality, dividend and reserves could be challenging to comprehend culminating in extraordinary inherent risk at the level of accounting (Herda and Lavelle 2012). Conclusion involved in determining account balances The type of judgment fronted by the auditor throughout the course of auditors balancing is probable to effect inherent risk. If the account report on a particular deal could be persuaded by certain factors inside the business (Reichelt and Wang 2010). Such judgments could be dictated by the kind of operation alongside the pressure on management. Susceptibility of assets to loss or misappropriation The companys assets susceptibility to embezzlements or loss leads to augmented inherent risk level of accounting. Throughout the entries of transaction, it is obvious that modest embezzlement of an asset lead to augmented inherent risk. For example, taking asset misplacement to liability could result in surged inherent risk (Herd and Lavelle 2014). The occurrence of unusual and complex transactions, particularly at or near year-end The noteworthy transactions occurrence throughout the financial year has a conceivable upsurge in the inherent risk (Skinner and Srinivasan 2012). Where an unacquainted transaction takes place specifically towards the end of financial year, there are tall probabilities of blunders accounts books. Such dissimilar processes could be a trial to the auditor alongside accountants. It could lead to huge inherent risk (Coetsee 2010). Where a particular transaction is thought-provoking, the auditors might end up wrongly placing items accounts books, therefore, upsurge inherent risk. Transactions not subject to usual processing The rate of an increase in the inherent risk is high at the accounting level when we make transactions which require unfamiliar processing. In the event of such case the auditor of a business entity like One.Tel Telecommunication Company may make mistakes leading to an increase in inherent risk (Knechel et al. 2012). Assessing going concern as medium, high or low and identifying Rationale Factors The reporting framework of GAAP obligates the management to effect a hurried decision on the basis of going concern issue (Knechel et al. 2012). This concept builds on the assessment by the auditor whether low, high or medium in association to inherent risk alongside control risk (Francis 2011). The risk detection throughout the evaluation is pegged at the lowermost level to fix the audit risk at a rate endorsed. Slightest discovery of risk could be attained via enhancement of scope test (Knechel et al. 2012). It is obvious from the above discussion that a going concern might be either high, low or medium depending on the above three kinds of risks (Knechel et al. 2012). The going concern issue in relative to One.Tels case could be attributable to high. Inherent in financial statement of One.Tel is considered high because it operates under extremely controlled industry. The One.Tels going concern in this situation, is regarded high (Chang, Dasgupta and Hilar 2009). Supplementary factors like detective alongside control risk appear high based on the of the business entitys nature. It remains apparent that the going concern rate be contingent increasingly on the type of risks presented in financial statement. In case of stumpy audit risk, the going concern nature remains stumpy while when the kinds of the risk is high or medium, it is either high or low. Irrespective of the correctness of such an assumption, it remain quite challenging to regulate the subsequent scenarios which could culminate in the unceasing going concern application (Knechel et al. 2012). The going concern nature in in One.Tel business depended on the stipulated financial framework application. The going concern nature must be correctly assessed (medium, high or low) as replicated in audit risk viewpoint. Additional variables including period of audit, auditors opinion, environment of business, alongside team of management further dictate the consideration of going concern (Al Nawaiseh and Jaber 2015). Conclusion To sum up, it remains self-evident that maximum control risk issues might have been identified by the auditors. Nevertheless, the auditors did not report precisely as a result of external alongside internal pressures. A greater proportion of Australian auditors perceive furthermost risk aspects control of One.Tel as a thought-provoking task because of absence of independence of auditors (Al Nawaiseh and Jaber 2015). Factors of inherent risk could be monitored for timely management where control factors are availed. Assessment assumption of audit speaks to inherent, control as well as detective risk matters. One.Tels case discloses that auditors remain probable to address inherent risk throughout risk assessment because of restricted directors numbers (Chang, Dasgupta and Hilary 2009). References Al Nawaiseh, M.A.L. and Jaber, J., 2015. Auditing subsequent events from the perspective of auditors: study from Jordan. International Journal of Financial Research, 6(3), p.p78. Chang, X., Dasgupta, S. and Hilary, G., 2009. The effect of auditor quality on financing decisions. The Accounting Review, 84(4), pp.1085-1117. Chung, J.O., Cullinan, C.P., Frank, M., Long, J.H., Mueller-Phillips, J. and O'Reilly, D.M., 2012. The auditor's approach to subsequent events: Insights from the academic literature. Auditing: A Journal of Practice Theory, 32(sp1), pp.167-207. Coetsee, D., 2010. A critical review of the effect of accounting for financial instruments on the accounting framework. Southern African Business Review, 10(1), pp.115-129. Coetsee, D., 2010. The role of accounting theory in the development of accounting principles. Meditari Accountancy Research, 18(1), pp.1-16. Francis, J.R., 2011. A framework for understanding and researching audit quality. Auditing: A journal of practice theory, 30(2), pp.125-152. Herda, D.N. and Lavelle, J.J., 2012. Auditor commitment to privately held clients and its effect on value-added audit service. Auditing: A journal of practice theory, 32(1), pp.113-137. Herda, D.N. and Lavelle, J.J., 2014. Auditing Subsequent Events: Perspectives from the Field. Current Issues in Auditing, 8(2), pp.A10-A24. Humphrey, C. and Miller, P., 2012. Rethinking impact and redefining responsibility: The parameters and coordinates of accounting and public management reforms. Accounting, Auditing Accountability Journal, 25(2), pp.295-327. Iwu, C.G. and Xesha, D., 2011. Used Bookstore as a Vehicle for Improved Learning and Development: The Case of a South Africans Tertiary Institution. Janvrin, D.J. and Jeffrey, C.G., 2007. An investigation of auditor perceptions about subsequent events and factors that influence this audit task. Accounting Horizons, 21(3), pp.295-312. Kerler, W.A. and Brandon, D.M., 2010. The effects of trust, client importance, and goal commitment on auditors' acceptance of client-preferred methods. Advances in Accounting, 26(2), pp.246-258. Knechel, W.R., Krishnan, G.V., Pevzner, M., Shefchik, L.B. and Velury, U.K., 2012. Audit quality: Insights from the academic literature. Auditing: A Journal of Practice Theory, 32(sp1), pp.385-421. Lpez, D.M. and Peters, G.F., 2012. The effect of workload compression on audit quality. Auditing: A Journal of Practice Theory, 31(4), pp.139-165. Martin, R.D., 2013. Audit quality indicators: Audit practice meets audit research. Current issues in auditing, 7(2), pp.A17-A23. Reichelt, K.J. and Wang, D., 2010. National and office?specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research, 48(3), pp.647-686. Skinner, D. J. and Srinivasan, S. 2012. Audit quality and auditor reputation: Evidence from Japan. The Accounting Review, 87(5), 1737-1765. Thompson, T.R., 1960. Problems of Auditing Computing Data: Internal Audit Practice and External Audit Theory Section 1: Internal Audit. The Computer Journal, 3(1), pp.10-11. Unegbu, A.O., 2014. Theories of Accounting: Evolution Developments, Income-Determination and Diversities in Use. arXiv preprint arXiv:1411.4633.