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.

The Villa Of Mysteri Essays - Greco-Roman Mysteries,

The Villa Of Mysteri they heard the crash of falling roofs; an instant more and the mountain-cloud seemed to roll towards them, dark and rapid, like a torrent; at the same time, it cast forth from its bosom a shower of ashes mixed with vast fragments of burning stone! Over the crushing vines- over the desolate streets- over the amphitheatre itself- far and wide- with many a mighty splash in the agitated sea- fell that awful shower Even though destroyed by Mt. Vesuvius August 24, 79AD, The Villa of Mysteries is full of Pompeian artifacts. The famous mural featuring the cult of Dionysus is amongst this 55room villa. Villa of Mysteries was once flourishing with plant life, bronzed statues, and people working and living in and around the villa. The frescoes in the Villa of Mysteries provide us the opportunity to glimpse something important about the rites of passage for these privileged women of Pompeii. The interior design of the homes or villa's were not paintings hanging from nails, but they were painted actually onto the wall. The cult of Dionysus is one of these painted murals founded in the Villa of Mysteries, the frieze is 10 ft high and 56 ft long. The term mysteries refers to secret initiation rites of the Classical world. The mural exploits the Initiation rites, which; were originally ceremonies to help individuals ?grow up?. This ceremony was designed to bring women into the marrying stage of life. Occasionally a priest or priestess guided the initiate through the ritual; and at the end of the ceremony the initiate was welcomed into the group with open arms. Villa of Mysteries seem to be aimed at preparing privileged, protected girls for the psychological transition to life as married women. The frescoes in the Villa of Mysteries provide us the opportunity to glimpse something important about the rites of passage for these privileged women of Pompeii. (Scene 1) Their bodies seem to be very relaxed, in an open standing position. With the vibrant scarlet Pompeian background that has lasted over 2000 years, and still has a faint shininess to its color. A red so rich, rich like blood. First figure holds a piece of her cloth very elegantly and seductively to cover a gap in her dress, but to those in the cult she is revealing a something under her garment. Her position is reminiscent of one who is about to execute the steps of a martial art in which the purpose of standing loosely centered is to be able to move easily in response into whatever comes. This figure is the beginning of 10 movements throughout the mural. The figures have movement they precede in a single file line along the walls. She eagerly listens to the story of a drama from a small, naked wild child; he reveals the instructed tales of what happens to Dionysus and those who are impelled to follow him. These boots suggest sacrifice in this Dionysian tradition where kids (goats) wer e booted at birth in preparation for ritual death. The next figure along the mural looks back at the naked boy, yet has movement towards Dionysus's throne while she carries objects towards the priestess. (Scene 2) Next a Papposilenus plays on his lyre, while another member of the thiasos brings a veiled basket. Another pours pure water as a blessing for those who are about to be initiated into the cult. We know that we are still in a place of instruction because of the scroll tucked into the tunic of the attendant to the right of the high priestess. This scene shows us some of the objects used in the initiation process. Women throughout the mural take on different roles some look like they are watching, though some are partaking in the details of ritual helping the adolescent Roman brides into womanhood. In many rituals, this regression, assisted by music, is requisite to achieving a psychological state necessary for rebirth and regeneration. This leads us to the next scene where the initiate learns how she is to become closer to nature. (Scene 3) The realization of nature is among the initiate now, a Pan nursing a kid shows this. While another Pan

Robin Woods essays

Robin Wood's essays Robin Woods article Ideology, Genre, Auteur suggests that instead of looking at movies in only one perspective, one should combine different approaches to assess the movie as a whole. By collectively looking at the ideologies, the methods, and the director, one will get a more accurate sense of the movie. He states that his concern is to suggest something of the complex interaction of ideology, genre, and personal authorship that determines the richness, the density of meaning, of the great Hollywood masterpieces (Wood, 289). Wood is concerned with the ways in which ideologies are communicated in films. Ideologies are a set of beliefs that serve to normalize or naturalize a particular part of life, be it social, political or economical. Concentrating on American films, he lists twelve ideological certainties that permeate the classical Hollywood film. These include: capitalism in respect to ownership and enterprise; the work ethic and the idea of honest labour; marriage as legalized heterosexual monogamy; the allure of success and wealth; and America as the epitome of prosperity and happiness. Wood sees these ideological concepts riddled with hopeless contradictions and unresolvable tensions (291). He suggests that on their own, analyzing ideologies are unreliable as a form of evaluative criterion because of the inconsistencies and conflicts within the ideologies themselves. It is these ideologies that develop the genre theory. Genre theory is used to categorize film dependent on the story, the director, the expectations of the audience, et cetera. Wood indicates that genres stem from the contradictions in ideologies and should be studied in terms of ideological oppositions (291) such as film noir in a world of a small-town domestic comedy. He states that the problems of genre theory has been the tendency to treat genres as discrete (292), that is, ...

Freedom of speech and freedom of the press Research Paper

Freedom of speech and freedom of the press - Research Paper Example That kind of investigative journalism is correct and appropriate when supported with documents, interviews and other primary sources. However, it has been the scenario that journalist exaggerate such scandals tainting public image of those people involved. There is no proper investigation done or factual accuracy and relevance of the information to the society put into consideration. (Stephens, 2007) Media have epitomized the freedom of the press at the expense of national as well as global security. For example in many cases, media have used terrorism reports to attract audiences. There has been no consideration of the victims of terror attacks but as long as the information hit the headlines. The media have been used to meet the objectives of terrorists such as gaining publicity for their activities, frightening populations and gaining members (Kellner, 2014). In conclusion, use of sensitive or controversial information to attract large audiences has adverse effects to the society by reporting information which only make a considerable story or which can hit the headlines without regard of factual accuracy or social relevance. There is misinterpretation of exaggerated information and diversion of people’s attention from relevant issues of the society to insignificant

INGOs FOOD AND AGRICULTURAL ORGANISATION Essay Example | Topics and Well Written Essays - 1000 words

INGOs FOOD AND AGRICULTURAL ORGANISATION - Essay Example There are four basic areas where Food and agriculture organization practices its knowledge. The expertise of staff such as fisheries, foresters, agronomists, nutritionists, and statisticians, social scientists, and livestock specialists is used to collect, examine and distribute the help for development. Second area of FAO practices is to share the expertise of policy. It gives its member countries an arena to deduce policies for agriculture, bolstering planning and also coming up with efficient legislation and making the global strategies to accomplish rural development and also hunger elimination in the world. The third aspect of FAO practices is to provide a platform for nations to meet. On a certain day, various policy makers and experts all around the world summon together at the headquarters to come up with agreements on agriculture and food issues. Food and Agriculture Organization provides a platform where both affluent and poor countries abide by widespread comprehension. The power of knowledge is implemented at FAO as there are thousands of field projects carried out all over the globe. It assembles and comes up with money which is given by developed nations, banks and other sources to ensure that projects accomplish their objectives. FAO also provides the nominal know-how and in many instances, an incomplete source of knowledge is provided. In times of turmoil, FAO works in collaboration with World Food Program and also with other charitable agencies to safeguard the livelihoods of rural areas and assist people in rebuilding their lives.2 Food and Agricultural Organization gives a huge range of the expert bodies and intergovernmental organizations which are both regional and global an area which deals with several agriculture, forestry, food, and fisheries industries. FAO plans and comes up with specialist meetings on huge development issues

Recruiting Local Nationals in Expatriate Security Companies

Recruiting Local Nationals in Expatriate Security Companies Title Sustained outbreaks of violence in different areas of the world have opened up extensive opportunities for specialised security companies. One of the greatest challenges facing expatriate security companies in hostile regions concerns the recruitment of local people for security operations. With the dissertation focusing on this particular area, it is proposed to title the assignment as follows: Challenges and Complexities of  Recruitment of Local Nationals in Expatriate Security Companies in Hostile Regions:  A study with reference to the position in Iraq Aims and Objectives Hopes of a peaceful denouement to the violence ridden situation in Iraq evaporated within weeks of the US organised invasion of the country in March 2003. More than five years after the invasion, (which was followed by the installation of an elected government), acts of violence continue to be regular and widespread. Initial hopes among observers, as well as of corporate managements interested in participating in the rebuilding of the devastated country, of the military coalition taking up the responsibility for maintaining peace and ensuring an environment conducive to growth and development have been belied by the large scale violence that has continued to occur in the region and the helplessness of the overstretched occupying forces in controlling it. The inadequacy of the military in controlling risks and minimising danger to civilian life and property in Iraq have opened up a window of opportunity for numerous western security companies who have entered the area and are now actively involved in providing a range of security services to local and international as well as private and government organisations. â€Å"The private military and security companies that have stepped into this security vacuum range from large, relatively well-known concerns such as DynCorp and Vinnell of the US, which are training the new Iraqi police and army respectively to smaller operations such as Olive Security of the UK. ‘There is quite a bit of business out there,’ says Harry Legge-Bourke, for Olive. ‘From our point of view, it just gets better all the time.’† (Catan and Fidler, 2003) Whilst the majority of these expatriate security companies depend extensively on westerners, mostly people with experience in military, para-military and police functions, to man their key positions, local Iraqi nationals are increasingly being drafted into these organisations. Iraqis are far cheaper than expatriates to recruit and employ, possess valuable knowledge about local customs, traditions and cultures, speak the local language, and are often far more acceptable to the local population than foreigners. Many of them are also extremely suitable for the responsibilities needed for jobs in security agencies. Recruitment of local nationals is however also associated with a number of problems, namely the possibility of infiltration of security companies by people with disruptive intentions, the lack of adequate training of prospective employees, the possibility of such employees being intimidated by insurgents, and the likelihood of their being seen as collaborators by members of their community. Very obviously recruitment of local Iraqis by expatriate security companies in Iraq, though essential for their success and effectiveness, is an extremely complex and multifaceted task. This assignment aims to study the topic of recruitment of local nationals by expatriate security companies in Iraq in detail, delving into the causes of their problems, the likely impact of such problems on the operations of security companies, client needs and demands, the options available to security companies in the recruitment of local employees, and the actions being taken by them to overcome various challenges. A dissertation of this nature, along with its findings and recommendations, could be instructive and informative for all people associated with the running or utilisation of security companies, especially so in hostile or violence prone regions. Managements of companies intending to set up operations in such areas could also find it helpful in shaping their perspectives and in crystallising their plans. Methodology Much of the information required for this dissertation will need to be obtained from available material on the subject; books, journal articles, research assignments, and magazine and newspaper articles. With the post war phase in Iraq having entered its fifth year, substantial material has already been generated, both online and by way of hard copy publications. It is proposed to base this dissertation primarily on a detailed study of available literature on the running of large and small security companies, their challenges and opportunities, the evolution of the post war situation in Iraq, the security situation in the region, the complexities of local cultures, traditions and customs, the challenges associated with the running and staffing of security companies in the region, the issues involved in recruiting and utilising local staff, and the actual actions of security companies in the region. Whilst substantial information is available on the topic and it is proposed to access and use the same for the purpose of the dissertation, the assignment will be aided greatly if primary information can be obtained from managers of security companies operating in Iraq and other such disturbed areas. Endeavour will accordingly be made to secure appointments with managers in such agencies for obtaining relevant data. A number of books and articles, listed in the references section at the end of the assignment, have already been accessed on the topic. Articles by Flores and Earl (2004), Cole (2004), and Catan and Fidler (2003) have been illuminating. The book â€Å"Private Military and Security Companies, Chances, Problems, Pitfalls and Prospects† by Jager and Kummel (2007), being anthological in nature and containing a full chapter devoted to Iraq, has been particularly helpful in increasing my understanding of the subject. Substantial additional information, currently under mining, is also proposed to be used for the purpose of the dissertation. Time Plan Whilst a certain amount of information has already been accessed, I propose to devote a significant proportion of the time at my disposal to obtaining additional information and collating it coherently for the dissertation. I shall also make efforts to obtain at least a couple of interviews with managers of security companies with operations in difficult and hostile foreign terrain. The rest of the time at my disposal will be devoted to writing up the dissertation, which will consist of finalising the research hypothesis, writing a coherent and well structured Literature Review and the putting together (if possible) of the interview transcripts; this shall be followed by detailing the methodology, arriving at the findings, analysing the same, testing the hypothesis, and coming to conclusions and recommendations. I plan to devote 10 % of the time available to revision, self-assessment, corrections, and smoothening out the dissertation. The next section details the structure I propose to follow for the purpose of the dissertation. Structure I plan to follow an orthodox dissertation structure, beginning with a short and concise abstract, followed by the table of contents. The body of the dissertation is proposed to be divided into the introduction, methodology, literature review, findings and analysis, conclusion and recommendations, appendices and tables, and the bibliography. The introduction will consist of an overview section followed by the framing of the research hypotheses. In the literature review I propose to devote separate sections to the origin and growth of the security services business, connected human resource issues, problems in hostile and violence prone foreign settings, and staffing including recruitment and utilisation of local personnel. The next section will focus on findings and analysis. The concluding chapter will be devoted to drawing conclusions, detailing recommendations and laying down the limitations of the assignment. References Boim, I., Smith, K, (1994, February) Detecting Weak Links in Executive Armour. Security Management, 38, 50+ Catan, T Fidler, S, (2003), The military can’t provide security, nettime, Retrieved July 16, 2008 from http://www.nettime.org/ Cole, J, (2004), US Mistakes in Iraq, Antiwar.com, Retrieved July 16, 2008 from www.antiwar.com/cole/?articleid Cox, D. (2001), Close Protection: The Politics of Guarding Russias Rulers. Westport, CT: Praeger. Flores, T Earl, J (2004), What are security lessons in Iraq, Security Management, Retrieved July 16, 2008 from www.securitymanagement.com/news/ieds-proliferate-iraq-afghanistan Jager, C Kummel, G (2007), Private Military and Security Companies, Chances, Problems, Pitfalls and Prospects, An anthology of new PMC and PSC scholarship, VS Verlag Leach, N. S. (1990, February). Executive Protection: An Ironclad Defense. Security Management, 34, 84+ Montana, P. J. Roukis, G. S. (Eds.). (1983). Managing Terrorism: Strategies for the Corporate Executive. Westport, CT: Quorum Books. Nocella, H. A. (1990, February). Executive Protection: Bandaging Bruised Egos. Security Management, 34, 89+ Oatman, R.L., (1999), The art of executive protection, Baltimore, Noble House Rogers, B, (2007), Iraq’s Northern Kurdish area offers business opportunity, VOA, Retrieved July 19, 2007 www.iraqupdates.com/p_articles.php/article Simovich, C. J. (2004, October). To Serve and Protect: Long before an Executive Plans a Trip, Security Should Have a Plan for Handling the Executive Protection Component. Security Management, 48, 72+