The Range of Data Needed to Be Collected

Trying to understand which Smartphone brand and model is the most popular among students, and why this specific brand and model is the most popular, it is essential to conduct a research applying to the questionnaire.Advertising We will write a custom research paper sample on The Range of Data Needed to Be Collected specifically for you for only $16.05 $11/page Learn More The questionnaire should contain the questions which are essential for the research and some particular questions which may help to understand what students need. The range of the data which is to be collected is to be focused on two main questions, which brand and model students need and which criteria they are guided by while making a choice. Here is a list of the major laptop brands and their latest models students may be interested into, BlackBerry, LG, Motorola, Nokia, Sony, Samsung, HTC, and Apple iPhone (UK study, 2010). It is important to check the latest models of each of the b rands to make sure that students are informed about the latest data and all of them stay at one and the same position of being informed. After the model and the brand have already been considered, it is essential to understand the possible key reasons student can have for voting a brand and model. The most varied reasons may be as follows, favorable appearance, appropriate size, necessary weight, positive reputation, user friendliness in use, fit for studying/business/entertainment purposes, correspondence to the personal needs requirements. Some students may have some particular requirements they pursue when choosing a Smartphone based on their private characteristics and needs. Therefore, this is the main data which is to be gathered to understand what Smartphone students want to have. To make sure that all the questions are included in the questionnaire and that al the questions are appropriate, it is essential to create a questionnaire which is going to be offered to students wi th the explanation why this specific question is to be included. A Questionnaire for the Research Subjects Choosing the Smartphone, which of the following reasons are you guided by? Brand image Attractiveness of the Smartphone models Functionality (including appropriate platforms) Your variant This question is helpful in understanding whether students’ choice is based on the reasonable thinking or on advertising. Choosing a Smartphone, students are usually guided by ne primary reason and other ideas just support their choice, will, the main criteria is the only one and the better the researchers understand what this criteria is, the better outcome may be expected.Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Which of the mentioned brand/model do you like more? Please tick those you prefer most of all. BlackBerry LG Motorola Nokia Sony Samsung HTC Apple iPhone Your vari ant The information gathered in this question will help the researchers to understand students’ desires in the means of the brand company. Each of the brands is based on the specific platforms which define their functionality. Android, Windows, and Galaxy are the most popular platforms, therefore, choosing the brand, students usually choose the platform they want to work with. The information considered from this question will help determine which brand of the Smartphone will be chosen. What are the reasons which led you to the first choice? Appearance Size Weight Functionality Possibilities Positive reputation User friendliness in use Fitting studying/business/entertainment purposes Correspondence to the personal needs requirements GPS, Wi-Fi, etc. This question helps understand what students expect from a Smartphone, whether the size and appearance are more important or the functionality and the availability of the additional services play a vital role. What would you c hoose, the latest brand which does not correspond to your initial needs or the previous model which comprises all the functional possibilities you need? The latest brand which does not correspond to your needs The past model which comprises all the functional possibilities you need Te information considered from this question will help understand the reasonable choice of students and their practical application of the possibility. Smartphones are going to be presented to the best students and it is important to understand how the new facility is going to be used. Moreover, students will direct the choice of the researchers to the necessary model. Secondary and Primary Research Method(s) Used to Collect the Necessary Data with Merits and Possible Shortcomings Questionnaire mentioned above is the primary research which is to be conducted while selecting the Smartphone model. After the information is synthesizes and analyzed, it would be possible to name the brand and the model of a S martphone which is going to be selected for the present. The primary research should be completed by all third year students (even though who do not have GPA 3.5 at the moment) as there is a possibility that this situation will motivate students to study better. To make sure that the choice of the Smartphone is correct and students will get what they really want and need, it is possible to conduct one more research based on gathering the information about the cell phones students have at the moment. This information will help in understand what students have, whether they are satisfied with their choice or not and what they want to change in their Smartphone. Both primary research works may be organized online to save the time on the research and to give all students an opportunity to answer the questions they want to. The next step the researchers are to complete is to find the shop which will deliver such a great number of the items from the best price. Torres (2012) is sure that the Internet is the best place for buying in this case and it is impossible to disagree with this information.Advertising We will write a custom research paper sample on The Range of Data Needed to Be Collected specifically for you for only $16.05 $11/page Learn More The researchers are to conduct a thorough search and to define which of the online shop is the most appropriate. The Internet is full of different offers and the secondary research should be based on the comparison and contrast of the conditions of the purchase and the price. The initial search shows that ACMEmarkets.com, Shopping.com, EBay, Amazon.com, Buyonlinenow.com, Buy.com, Overstock.com and Flipkart.com are the most spread online shops which may offer the required items. Apart from the search of the appropriate place for buying the Smartphone basing on the price characteristics, it is essential to conduct a research and to find out how each of the services delivers the items and how responsible each of them are about the sold products. The feedbacks should be read with the reference to the company website to understand whether the service can guarantee the warranty. Reference List Torres, M. (2012). Comparison: Buying Online vs. In A Store. About.com TV/Video. Web. UK study: only 10% of Smartphone owners expect to buy a new Nokia (41% want an iPhone). (2010, July 10). Unwired view.com. Web. This research paper on The Range of Data Needed to Be Collected was written and submitted by user Doc Samson to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

On Killing by Dave Grossman

On Killing by Dave Grossman Introduction On Killing is well-crafted work by Dave Grossman expounding on humanity versus training on killing. Grossman gives insight to the psychological cost that soldiers have to pay after being trained to kill in boot camps. The deep-set fight that any soldier undergoes in war is to fight his or her human nature that compels him or her not to kill the enemy. Advertising We will write a custom essay sample on On Killing by Dave Grossman specifically for you for only $16.05 $11/page Learn More On Killing tackles the military travails to kill this resistance, making soldiers natural killers who will not have a second thought when faced by the enemy. Unfortunately, this attempt to eliminate the urge not to kill is spreading fast in societies by use video games that desensitizes teenagers making killing something natural. Grossman theme is to insist that humans are not natural killers for they have a natural urge not to kill fellow humans; however, this ur ge may fade away through desensitization similar to that happens in boot camps. Ironically, soldiers are trained to kill; that is, silencing the voice against killing in then, yet are expected to resurrect this feeling to live peacefully in society. Men are not Natural Killers Grossman argues that the urge against killing a fellow human being becomes pronounced in close combats and many soldiers will not kill naturally. According to Grossman, killing is very personal and its will have long-lasting effects on the perpetrator. He opens up the book by comparing killing to having sex. In a way, the study of killing in combat is very much like the study of sex. Killing is a private, intimate occurrence of tremendous intensity, in which the destructive act becomes psychologically very much like the procreative act† (Grossman 16). The problem is that the media tries to paint killing as something normal and the fact is; killing does not come easily. To support the fact that men are n ot natural killers, Grossman observes that during the Civil War, coached soldiers only pretended to shoot while in reality they were not. If they ever pulled the trigger, then they aimed over the heads of the approaching opposite army. What explains the fact that out of 27,000 muzzle-loaders that were found at Gettysburg, only 10% were used? This is because human beings do not like killing even if their lives are in danger. In World War II, â€Å"†¦the soldiers found themselves to be conscientious objectors who were unable to kill their fellow man (Grossman 25). Advertising Looking for essay on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More To avoid confrontations between soldiers and the commanders, Grossman points out that, â€Å"these secrets were kept in a tangled web of individual and cultural forgetfulness, deception and lies tightly woven over thousands of years.the male ego has always justifie d selective memory, self-deception, and lying [about] two institutions, sex and combat (Grossman 31). Then the psychological cost and reality of training people to kill sets in. Grossman states that, many U.S soldiers, close to one million, underwent through mental collapse in World War II. Only two percent of all soldiers involved never recorded psychiatric problem; these fall under, â€Å"aggressive psychopaths† (Grossman 50). There is evidence that killing will cause greater chances of mental breakdown than the fear of death itself. This is evident because after a series of bombings in German and England, those who survived did not become intimidated; on contrary, they hardened and resolved to carry on with the fight. This underlines the aforementioned observation that death does not cause greater psychiatric problems like killing. Grossman goes on to note that, killing someone from behind is easier that killing from in front. In the chapters dealing with atrocities, he a ddresses the issue of post-traumatic stress disorder (PSTD). Soldiers will submit to higher authorities, which demand them to kill and this in most cases leads to PSTD. PSTD; results from, â€Å"failure to accept and rationalize acts of killing† (Grossman 60). What effect does training have on killing? Before the Vietnam War, soldiers underwent what Grossman calls â€Å"desensitization and operant conditioning† training whereby, human silhouettes were used in shooting exercises. This conditioned the mind to imagine that the silhouette was a real person and with repetitions, soldiers became acclimatized to shooting the enemy directly. This led to increased number of shootings in Vietnam. Grossman concludes that people have killing inhibition but this can be overcome through desensitization. Unfortunately, while desensitization occurs in boots camps and soldiers will only shoot in wars, this same desensitization is finding its way to teenagers through violent TV. Evalu ation Grossman’s work is true to the point for he supports his case. It is interesting to note that, soldiers operate from directives and they have no freedom to choose their leaders. Their single role is to take and execute orders. Given the fact that many people come to service whilst young in their teenage, their minds are trained to kill easily. However, the bottom line is, people have inhibitory force against killing, and training soldiers entails removing this inhibition. From the examples that Grossman has given, it is clear that there is truth to his claims.Advertising We will write a custom essay sample on On Killing by Dave Grossman specifically for you for only $16.05 $11/page Learn More The upsurge in the number of shootings in Vietnam War as compared to that of World War II can only be attributed to training to kill. However, Grossman points out that this training comes with its effects. The long-term effect is that people will have nigh tmares and psychic damages. Many soldiers came back from Vietnam with psychic problems and they still struggle with it even today. Finally, Grossman points out that violent TV is causing desensitization in minds of young people and this is responsible for the increased violence in civil society. Even though this book has some weaknesses like failure to consider other factors that may have caused mental breakdown in soldiers coming back from Vietnam, it has strong points as explained. Conclusion On Killing expounds on the fact that human beings have a natural inhibition to kill fellow human beings. This is true from what Grossman tackles in this text. This inhibition was responsible for the many soldiers who pretended to shoot in the Civil War while in reality they were not shooting. It also accounts for the great number of soldiers who reportedly did not kill a single person in the World War II. However, training through desensitization whereby human silhouettes are used boot camp s helps to overcome this inhibition to kill. This is supported by the fact that there was an upsurge in shootings during the Vietnam War compared to World War II. This does not mean that people have changed; no, training has changed them. Nevertheless, Grossman points out that, this training comes with its psychological costs for even to date the people who came back home fro Vietnam are haunted by what happened through what he calls, PSTD. On the other side, video games, Hollywood and violent TV are sowing seeds of killing instincts in society. Many teenagers are undergoing desensitization slowly by slowly creating violent society. The authorities and society will have to pay this price by training people to kill, either in boot camps or in TVs and Hollywood. Grossman, Dave. â€Å"On Killing the Psychological Cost of Learning to Kill In War and Society.† New York: Little, Brown and Company, 1995.Advertising Looking for essay on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More

Effect of Mergers and Acquisitions on Health Care Essay

Effect of Mergers and Acquisitions on Health Care - Essay Example This dissertation will discuss the impact of Mergers and Acquisitions on the Healthcare services using specific examples. It will also focus on the impact it has had on the workforce, patients and the organizations themselves. Mergers and acquisitions or M&A as it is popularly called, come to influence the organizations that undergo the process as there are numerous changes especially at the top levels such as in the ownership, in mode of operation, and also in the way the business is done. Of the three strategic assets that have been listed above, the degree of cultural cohesion is found to be the most important asset in the ultimate outcome of the deal. In fact, cultural cohesion also happens to be the one that impacts the extent to which qualitative talent retention can be achieved. It is a common practice for companies in the modern days to publish their cultural heritage and values. However, it has always been found that whatever is mentioned does not always mean that it exists there in the existing culture of the place. Anthropologists have always believed that the procedure for knowing about a particular group's culture does not necessarily begin by asking members to identify the specific traits. In fact, in most instances, the cultural traits of the surroundings are not easily identified by the members belonging to the social group. As such, gaining an insight into the nuances of cultural influences that are practiced over time within a specific group or organization involves a thorough process and means studying over prolonged periods of time and observation. This observation is used to form important questions about practices, disciplines and the techniques used to define and solve problem using well-formed strategies (K. Conner, 1991). Cultural Cohesion The amount of cohesion within a company's cultural domain is dependent on the proper identification of the organization's cultural components, which can be mapped directly to the structural components of the building such as the foundation, walls, beams etc. therefore, it is extremely necessary to carry out a thorough inspection of the whole area, identify and assess the walls of a building so as to be able to arrive at possible conclusions on the integrity of the space before the entire place can be restructured or renovated. Despite the fact that a company may have been acquired given the positive opinion on attributes such as brands, competencies, stocks and assets, the real success for a merged enterprise depends on whether the necessary steps have been initiated to identify and retain the organization's predominant cultural attributes that sustain and support the necessary inherent valuable resources (R Grant, 1991). Impact of Mergers and Acquisitions on the organizations involved To begin with, it should be understood that healthcare services has in itself become an industry due to several factors, the major one being the rapid rise in population over the last couple of decades. It's a well known fact that increase in population implies increasing demand for health care services. Changing environmental factors and the proliferation of new diseases arising out of them also has been a major factor towards commercialization of health care services. Also the improving lifestyles of the people seeking healthcare servic

Persian Wars Essay Example | Topics and Well Written Essays - 1500 words

Persian Wars - Essay Example However, the spark igniting this into war with the Persians was a revolt of the Ionian Greeks. The Ionian Greeks had peacefully submitted to Persian rule and lived under Persian appointed Greek tyrants since the time of Cyrus the Great. Then in 5l0 B.C.E., the Ionian Greeks raised the standard of revolt and drove their tyrants out. Realizing they needed help against the mighty Great King, Darius, they appealed to their cousins across the Aegean for aid. Sparta, ever wary of a Helot revolt, refused to help. However, Athens and another city-state, Eretria, did send ships and troops who joined the Ionians, marched inland, and burned the provincial capital, Sardis, to the ground. After a Persian force defeated the Greeks as they were returning from Sardis, the Ionian Greeks decided to stake everything on a naval battle at Lade (494 B.C.E.). Therefore, it is the Ionian revolt that has sparked the Persian Wars. (Cited from FC23A: Persian Wars) The first Persian invasion of Greece, during t he Persian Wars, began in 492 BC, and ended with the decisive Athenian victory at the Battle of Marathon in 490 BC. The invasion, consisting of two distinct campaigns, was ordered by the Persian king Darius I primarily in order to punish the city-states of Athens and Eretria. These cities had supported the cities of Iona during their revolt against Persian rule, thus incurring the wrath of Darius. Darius also saw the opportunity to extend his empire into Europe, and to secure its western frontier. The first campaign in 492 BC, led by Mardonius, re-subjugated Thrace and forced Macedon to become a client kingdom of Persia. However, further progress was prevented when Mardonius’ fleet was wrecked in a storm off the coast of Mount Athos. The following year, having demonstrated his intentions, Darius sent ambassadors to all parts of Greece, demanding their submission. He received it from almost all of them, excepting Athens and Sparta, both of whom executed the ambassadors. With A thens still defiant, and Sparta now effectively at war with him, Darius ordered a further military campaign for the following year. The second campaign, in 490 BC, was under the command of Datis and Artaphernes. The expedition headed first to the island Naxos, which it captured and burnt. It then island-hopped between the rest of the Cycladic Islands, annexing each into the Persian Empire. Reaching Greece, the expedition landed at Eretria, which it besieged, and after a brief time, captured. Eretria was razed and its citizens enslaved. Finally, the task force headed to Attica, landing at Marathon, en route for Athens. There, it was met by a smaller Athenian army, which nevertheless proceeded to win a remarkable victory at the Battle of Marathon This defeat prevented the successful conclusion of the campaign, and the task force returned to Asia. Nevertheless, the expedition had fulfilled most of its aims, punishing Naxos and Eretria, and bringing much of the Aegean under Persian rule . The unfinished business from this campaign led Darius to prepare for a much larger invasion of Greece, to firmly subjugate it, and to punish Athens and Sparta. However, internal strife within the empire delayed this expedition, and Darius then died of old age. It was thus left to his son Xerxes I to lead the second Persian invasion of Greece, beginning in 480 BC. The second Persian invasion of Greece (480-479 BC) occurred during the Greco-Persian Wars, as King Xerxes I of Persia sought to

Social and Economic Impacts on Communities of Hosting The London Essay

Social and Economic Impacts on Communities of Hosting The London Olympic Games 2012 - Essay Example This study therefore examines the social impact of host communities staging major sport events with a specific examination of the upcoming London 2012 Summer Olympic and Paralympic Games. The study utilised a secondary research method applying Morgan (2007) SLR methodology to scrutinise the various literature on the subject. The literature examined was based on past sports effect limited to the 2000 Sidney Olympics to the most recent Beijing Games 2008. The sources were collected from academic, journals, books and relevant reports as well as topical writings. The study has indicated a positive social impact on local communities with numerous studies indicating that the local population has gained tremendously from the staging of the event in their backyard. Many indicators point at a resurgence of the formerly deprived area to emerge as a major economic zone in London. The study was however, limited by the scope of the research, which was examining the topic prior to the staging of the events, hence lacked some long-term view of the sustenance of the projects. This study will build upon existing research on the social impact of major sports events but with particular focus upon the upcoming London 2012 Summer Olympic and Paralympic Games. The study evaluates the positive and negative impact of hosting the Games on local communities while also seeking to establish the short term and long-term effects to the community. The study aims at determining whether major or mega sporting events exemplified by the Olympics have a positive or negative impact on local communities who normally endure the most of the events staged in their backyard. Most studies emphasise the economic benefits including infrastructural developments, employment, integration and environmental upgrading; however, there have been some indications that some members of the community are negatively affected by this mega events. This study is based on the London 2012 summer Olympics Games,

The Role Of External Auditors In Detecting Corporate Fraud Accounting Essay

The Role Of External Auditors In Detecting Corporate Fraud Accounting Essay INTRODUCTION This introductory chapter intend to inform the reader on the multiples issues that will be tackled in this paper. So after describing the main issues, this chapter will therefore cover the rationale of the research, the aims and objectives as well as the limitations encountered, which all will be fully explored. Eventually a review of the structure of the research will also be conducted to conclude this first part. Description of the issue External auditors responsibilities and roles have always been highlighted by several questions such as Where were the auditors (Yuhao Li, 2010) in main financial scandals as the Enron affair in 2001, the WorldCom in 2002 and Parmalat in taly in 2003. As these entities stated were very wealthy and profitable, when suddenly they were declared bankruptcy subsequent to the discovery of several irregularities and fraud. Alleyne and Howard (2005) argue that these kind of corporate disasters are frequent and are affecting the responsibility as well as the independence of auditors in detecting corporate fraud. Why did not the auditors catch it this is the first question that arises following a corporate failure. That is why, in relation with the above question and according to Millichamp and Talor (2008), there is a difference called Perception Gap between the public and the auditing profession concerning the duty of an auditor regarding the fraud and errors detection. Therefore the auditor duty can be seen as the independent examination and expression of opinion over the financial statements produced by the entities. It must be done by an appointed auditor in compliance with the relevant statutory obligation (Millichamp and Talor, 2008). Yuhao Li (2010) in the case analysis of the Enron scandal and some others authors such as Koh H. C. and Woo E-S (1998) the Expection Gap in Auditing, acknowledged that the public and stakeholders hold different beliefs about the auditors duty and role but also about the message stated in the companies audit reports. So apparently the public misperceptions are mainly the major liability issues that auditing profession is facing. So given these concerns, the external auditors role and duty are being misunderstood by the main part of the public due to the recurrence and the diversity of corporate fraud. Thus this paper targets to address the numerous issues related to the role and the duty of an auditor in particular concerning fraud. Rationale of the research In the financial and auditing area, several literature and researches exist on the crucial role and duty of external auditor in preventing and detecting corporate fraud. Some authors, who stand for investors and those having interest in business, toughly consider that a corporate failure is resulting from either negligence or even often from a lack of knowledge from auditors. So in other words, most business failure is due to an audit failure (Dixon, Woodhead and Sohliman, 2006). Multiples studies similar to the research stated above are holding the public belief unchanged, thinking that auditors are mainly responsible for any corporate financial scandals. Thus, further research over this concern is required in order to bring an efficient approach to reply over this issue. Also this research will be focusing on the only role and duty of the external auditors, which is different from previous paper on both external and internal auditors. The paper will also emphasize on fraud as eleme nt of the expectation gap. This will enable separate point of view from corporations angle and from individuals angle. Therefore the research aims to bring additional contribution to a well-known ground in the major counties with important stocks exchanges such as the United Kingdom. 1.4.Aims and objectives: This study will target to bring a clear and defined overview of the role of the external auditors in the auditing process in particular their responsibilities regarding the corporate frauds. Then the research will be carried out and will be focused on the role and the liabilities of the auditor in fraud detection. In the meantime fraud concept will be explained and detailed to help to better understand the types of fraud, the ways usually used and as well as the different potential perpetrators. During all the study long, some responds will be brought to many questions underpinning this paper. Those questions may vary from related questions to the traditional role of auditors to their role and liabilities into corporate fraud. Thus the essential questions underpinning this study are: The importance and effectiveness of auditing. The role of the auditor in particular in an financial environment changes The origin, overview, size and type of corporate fraud What further measures should be taken by auditors to ensure detecting corporate fraud Should auditing move from the archival approach (auditing process at the end of accounting period) to a permanent auditing where auditing will be processed while corporate is operating. What changes should be made to ensure the efficacy of auditing. However, by studying these questions, this paper will discuss on the fundamentals issues on auditing especially auditors role in detecting fraud, but will also bring a presentation of the auditing theory and practice which are, most of the time misunderstood. Therefore one of the key objectives of this study will be to show whether or not that auditors responsibility were engaged in failing to detect the frauds in the past financial scandals. Limitations and constraints This study has encountered some limitations and constraints. Indeed the research will be deliberately focusing on the sole external auditors as third party appointed to report to shareholders. This choice is due to the fact that in this research, it was imperative to maintain a detachment between auditors and managers so that the auditor cannot be friend or relative to any owner. It is also crucial that he is not holding any stock in the entity or any monetary stake in any other of their subsidiaries or holdings. Also the fraud concept used in the research has been defined as the act of deceit that results from misrepresentation of a material fact with knowledge of falsify of the representation or with lack of reasonable ground for belief in its truth (Association of Chartered Certified Accountants, 1986, P12). The factor Time also remained as constraint as such research requires much longer time for data collecting, searching and data analysis purpose. As well as the time, the study has experienced constraint over the search of literature because most papers written does not support the auditor duty or role due to the fact that they are subsequent to financial scandals. However the purpose of this paper is to review the different opinions concerning the role and the independence or auditors and the effectiveness of auditing to detect frauds and errors. 1.6. Structure of the research This research on the role of the auditor in detecting corporate fraud will be designed by a second chapter called context in which, different financial crisis such as Enron and Parmalat will be analysed. A third chapter will present different literature review concerning, the role and reliance of external auditors at the light of past scandals as well as the nature and different kind of fraud. An consideration will also be given to the independence of auditors and their related auditing bodies. The fourth part, which is the description of the methodology, used to carry out this study, will also include the justification of the employed method as well as its limitations and divers constraints confronted when conducting the research. A fifth part will therefore summarise the research finding, then interpret the numerous collected data. Then eventually the sixth part of the paper will address a conclusion of the study and the results found from it. In this section, a general summary will be required including further research guidance and recommendations. 1.7. Summary The research will underpin on the different questions stated in the introduction of this research. Therefore in the second chapter (context), an analysis of the environment through which the research has to be related is essential. Chapter 2: Context The fact of carrying out an audit remains vital and important for all companies, especially for public listed companies. It is essential for companies that audits are carried out for several reasons. First of all it ensures stakeholders that company is being properly run on their behalf, respectful of company policies and complying with the law but also that the investors money is in safe hands. The concept of auditing has been extremely developed over the past decades, raising some reflections on auditing as a discipline rather than just a simple practice. Thus some questions have quickly been raised on the role of the auditors. So to better understand the role of the auditors as well as the auditing process within a corporate, it is important to adopt a critical approach, as part of the issue surrounding the role of the auditors, starts by a misunderstanding of the nature and the role of the auditor. (Soltani, B., 2007). To describe the main issues around the role of the external auditors in detecting corporate fraud, it will be useful to refer to questions such as do auditors spend more time to cover their backs than giving helpful information to investors or where were the auditors? , Critical and general questions that arise after financial scandals such as Enron in 2001 in the United States of America or the Parmalat affair in Italy. Indeed these kinds of corporate failure are repeated and have exposed some issues regarding the responsibility of the auditors in detecting corporate fraud (Hilton, A., 2010). The cost of fraud is increasingly affecting many businesses all around the world. Everybody is affected as a victim of fraud because of the high products costs and also because of low corporate profits. So in order to put an end or to reduce this practice, auditors (internal and external) are operating to help to enforce accountability and to set up confidence in financial reporting. Therefore this introductory stage aims to inform the readers on the issues that will be addressed in this paper. The paper will also cover, the aims and objectives of the research, the used research methodology, the scope and limitation of the study and the literature review with the proposed chapters. 2 LITTERATURE REVIEW: 2.1Overview on Auditing: First of all, audit will be defined as an exercise designed to enable an auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework (the Institute of Chartered Accountants in England and Wales, 2008, P.6). So an auditor is the qualified person who gives a conclusion whether the financial statement of a company shows a true and fair view. It is important to know that it exists the audit threshold, which is specific to each country or economic area, for example in the United Kingdom, all companies according to the Institute of Chartered Accountants in England and Wales (2008) are required to be audited except some very small companies and since 2004 exemption were extended to all companies which fulfil the following criteria: -The business must be qualified as small company under the 2006 companies act -The businesss turnover must be less than  £5.6 million -The companys gross assets (noncurrent assets and current assets) must not exceed  £2.8 million. Essentially after the industrial revolution (1750-1850), the management of companies moved from owners or sole traders to managers to make it more professional, therefore that where the need for auditors comes from in order to have independent auditors from management to report to owners. In the United Kingdom the primary purpose is to detect frauds and the errors. However the general objectives of all audit engagement will include the following targets according to Soltani B. (2007): A check up and evaluation to find out whether the financial statements and the footnotes have been prepared in accordance of the specified criteria A global evaluation of the effectiveness of the internal control systems used for the financial reporting during the past accounting period An evaluation of the possibility of fraud that could occur within the organisation And finally it will be essential to evaluate the probability that the organization will carry on as a going concern. Also the main purpose of the audit consists in helping to enforce accountability and promote confidence in financial reporting. Auditing as well represent a relevant way for shareholders and stakeholders to help ensure that managers and directors are acting in companys best interest, because directors are mainly responsible for managing the affairs of the company on behalf of the shareholders (Wells, J. T., 2004). 2.2History of the auditor role concerning fraud: Auditing has gone forward in the capital market economy especially during the past century while its traditional and original purpose was to ensure that honest and accurate accounting have been held in the affairs of state, government services or others public bodies. With the time the concept of auditing has enlarged essentially with the economic and industrial developments, since then auditing concepts have expanded bringing more than practical aspect to its previous one. Thus a review of auditors objectives evolution in the time will be essential to appreciate all the controversy made round the auditors liabilities (Soltani, B., 2007). 2.3Auditors and fraud history: 2.3.1Prior to 1500: Long time in the past, the auditing function was used, for example merchants were helped by some auditors to support them in their business accounting. As that kind of audit was design to control and to verify the duty of agents in charge of the trade, so the audit primary function was to prevent and to detect frauds (Turley and Cooper, 1991). 2.3.2Between 1500 and 1850: With the expansion of the industrial revolution, auditing also have been developed due to the fact that even a that period there were a separation between investors or owners and the persons in charge of running the businesses. Few changes were made for this period and overall the objectives of auditing remained the same as the practice was based on verifying the business transactions to uncover false operations. So this stage has settled standards for accounting practice that will be expressed later in the British company act 1862 (Turley and Cooper, 1991). 2.3.3Between 1850 and 1905: Due to the expansion of businesses and the separation of ownership and control, it became obvious to find a proper control system rather than a check up of companys records by owners. Also with the establishment of the Society of Accountants in Edinburgh in 1854, which became the Institute of Chartered Accountants of Scotland, it has been recognised that it is important to be trained and to have relevant skills for such control function (Turley and Cooper, 1991). 2.3.4Between 1905 and 1946: At this period the role of the auditors has evolved due to more complexity in business. So auditors duty changed toward their capacity to express their confidence and credibility over financial statement rather than certifying documents and therefore making them clear even though they were not (Turley and Cooper, 1991). 2.3.5Between 1948 and 1980: During this period the audit objectives have moved from the simple fraud and errors detection to an expression of an expert opinion over the adopted financial reporting and financial information. Since then auditors will be in charge of verifying recorded information and whether they have been correctly made, they also had to check if transactions in books are in accordance with disclosed information before they finally expressed their opinion whether the accounts have been prepared regarding a True and Fair view (Turley and Cooper, 1991). 2.3.6Current situation: During the years after1980, many financial scandals previously stated have put the effectiveness and the responsibility of the auditors in cause. However the role of the auditors did not change deeply when the fact showed that extension have been brought to the auditors duty. Also to reinforce their practice, the financial services had imposed a duty to report all frauds suspected or detected. Consequently to changes, the Auditing Practices Board has issued the statement of auditing standards 110 related to fraud and error (The Institute of Chartered Accountants In England and Wales, 2008) 2.4DESCRIPTION AND VARIETIES OF FRAUD: An auditor is in charge to draw conclusion whether a companys financial statements are free from material misstatement that could be due to fraud. Thus the International Standards on Auditing set out auditors responsibility regarding fraud through the ISA240; which will take account of evaluating risks of material misstatement and will also involve finding out the sensitivity of the financial statements to material misstatement caused by fraud (the Institute of Chartered accountants in England and Wales, 2008). Fraud is a word which is often use to cover a wide range of illegal acts, then according to OGara J. D., (2004) Fraud is the intentional and illegal act of deception or of manipulating accounts. It can be operated for the benefit or to the detriment of the corporate and by persons inside or outside the organization. Its also essential to mention that fraud is a deliberate cheating for the satisfaction of an individual or group. However in this paper we will only be concerned by fraud that may be detected by auditors. Actually, we will classify fraud through two dimension which are whether the perpetuated fraud is for or against the organization and secondly to find out the class of the culpable or perpetrator. Regarding the type of fraud it could either be: Corruption or misappropriation within the business which case is a fraud against the business. Fraud concerning the financial reporting which is considered as a fraud for the organization as well as the money laundering. External fraud against the organization (for example false checks or credit card fraud), (OGara, 2004). And for the perpetrator it could either be: management, employee or non-employee. However management frauds are most of the time completely different from employees, as management will be using positional power rather than taking advantage of internal control weaknesses. Most of the time financial reporting fraud occurs at the top of an organization and is run up by senior management the operating management is more likely to commit bribery and corruption as fraud rather than the others types, whilst administrative managers will go for asset-misappropriation. For many others reasons, management fraud is under detected, and also when its detected most frequently it remains not prosecuted, that why for internal auditors the primary responsibility will be recognition and detection (OGara, J.D., 2004). As stated above, external and internal auditor remain different, thus that is why management frauds against the business are extremely difficult to detect for internal auditors and it s requires further perspectives than just normal accounting. So detecting management fraud remains the greatest challenge for those internal auditors because of its high impact on the business often even more significant than the other types as it is usually an off the books fraud (OGara, 2004). 2.4.1FRAUD AGAINST THE ORGANIZATION: 3.1.1Management fraud: As mentioned earlier, the area of most management fraud against the organization, generally conflict of interest, is under reported, because it is the most embarrassing for a corporation. According to John D. OGara (2004) Management fraud could also involve non management individuals, and we will states below some common characteristic to those frauds: Mainly relational fraud, which could be for example to divert corporate profit rather than doing transactions, which could be detected by auditors. The average management fraud loss is 8 times the average employee- fraud loss (excluding financial statement fraud) The impact of the fraud is significant and essentially not apparent in the records (income statement or statement of financial position of the corporate) due to the fact that they are off the books. Also the perpetrator is a higher in the corporation so making him a trusted employee. Frequently other persons could facilitate management fraud for example some accomplice specially in bidding situation. Also for most of the time, fraudulent misappropriations happen through fraudulent middlemen companies which are typically created for the sole purpose of fraud without any legitimate business purpose. In some cases the middlemen company is easily identifiable because of the volume of businesses or for its real position between suppliers and customers (Wells, J. T., 2004). Some symptoms making the fraud detectable: Some symptoms can help to find out the ongoing fraud situation in corporations such as: Clear appearance of some anomalies in the profit and loss accounts, such as diverted profits. Generally when there is fraud at the top, we could also see fraud further down just like food chain. There are lifestyle manifestations of the fraud in most cases because individuals are engaged in fraud to make their personal business The use of substantial middlemen companies, inserted between the corporation and its suppliers or its customers that are no economic benefit to the corporation. The changes that can affect corporation margin and which are not supported by external or inherent economic conditions. Inexplicable bankruptcies or significant gaps between market and contract prices. It is important to mention that a high volume of personal and confidential mail sent to managers or senior managers could also pull auditors attention (OGara, J., D., 2004). 2.4.2FRAUD FOR THE ORGANISATION: Significant fraudulent financial reporting used to be done and whats surprising is that it does not specially result from a breakdown in the internal accounting control system, but it just comes as a confirmation that senior management uses positional leverage to overpower their corporate accounting control system. And it has been demonstrated that usually more corporate fraud begins at the top and one issue for the internal audit is the corporate accountability rather than the corporate accounting (OGara, J.D., 2004) So, many questions arise to find out what is the role that internal auditor should play? The internal auditors should be an arm of corporate governance rather than a group of controllers or accountants (Wells, J.T., 2004). Some symptoms of financial reporting fraud: Considerable off the book businesses or transactions with related entities especially when disclosure rule is not properly respected. Unsupported journal entries particularly around period end that can have effect on the income statement or changes in the statement of financial position such as provisions, depreciation or inventory valuation. A lack of transparency of financial statements or changes in accounting principles to a favourable basis in order to make more benefit or to hide corporate profits Volatile operating margins mixed with controversial margins which do not match with the corporate results from operations (OGara, J. D., 2004) 2.4.3Role of the auditor in investigating and detecting: In this part it is important to make a clear difference between recognition and detection and between detection and investigating. So chronologically fraud recognition happens first because at that step auditor becomes aware of fraud possibility then followed by detection when he determines the probability of fraud (OGara, J.D., 2004). Usually it is better when fraud recognition happens earlier so auditors could have more time to run deep investigation s through corporate financial statement. Investigations constitute a separate stage from detection in the fraud chain as they will be concerned by: Verifying inventories and checking bank reconciliations, also confirming receivables When detected, pay attention to fraud life circle to find out the duration and the mechanism Determine the true identity or any middlemen company and also make himself available for employees that could bring more information than expected Using corporate resources carefully and discreetly to obtain information Interviewing employees, but in this situation the order does matter because it is advised to keep prime suspect for to end and not to let them know about any prior information from others employees interview (OGara, J.D., 2004). After investigating stage when fraud is found then it will be time to report it in accordance of the Auditing standards. Also an auditor should have these qualities stated below according to the Institute of Chartered Accountants in England and Wales (2008, P75): Accountability Integrity Objectivity and independence Competence Rigour Judgement Clear, complete and effective communication Association Providing value Fraud is a major cost for corporation, that why auditors are operating to uncover typical fraud that could affect corporations. And also auditors are really close to corporations than any other adviser to try to help them and to eliminate fraud. However auditing also has certain limitations that affect it on its way to investigate and track fraud. 3.METHODOLOGY 3.1Overview The main purpose of this part is to expose the methodology used to realise this research. It will also detail the different steps including the scope and limitation of the paper. 3.2Methodology used: The methodology employed in this paper can be divided in two parts. In the first, it will be question to detail the effective role of the auditor as well as an explanation of fraud and its different types. The second part will include a review of the responsibilities of auditors based on the previous financial scandals such as BCCI, WorldCom or Enron in the United States of America. However this research will involve both a primary and a secondary research The objective is to properly define the responsibilities and liabilities of the auditor in a primary research. Then in a secondary one, due to numerous researches dealing with the topic, it will be essential then to compare the current role and liabilities of the auditors with the stated behaviours of the auditors which were related to the past financial scandals. Also a full explanation will be given regarding the fraud to better understand the scope of the research. 3.3Justification of the methodology used: This part is intended to justify the choice of the current research methodology, so it crucial to say that this study has been established to answer some questions such as: Are auditing crucial in the in the corporate capital markets? Can auditors effectively detect or prevent all frauds, what further changes could be suggested? These questions are discussed in a context of extensive changes in the capital market as well as the subsequent complexity brought into the corporate financial reportings. 3.4Scope and Limitations: This part gives an overview of the issues encountered during the research. So first, it is important to mention that the use of both primary and secondary data brings some problems. Thus the secondary data were essentially used due to the time and material constraints. However, if not properly interpreted, such data usage may cause error. Also this paper will be mainly focusing on the role of external auditors in fraud detection concerning the major financial scandals in Europe particularly in the United Kingdom. But also due to the importance of some scandal like Enron in the United States of America, this study will include analysis based on such case. As well the scope of this research might be different to another paper in term of period, as a research made after Enron or Parmalat case might be different from a research made before. 3.5Research Timetable: RESEARCH ACTIVITY JAN FEB MAR APRIL MAY JUN JUL AUG SEPT OCT Topic choice and defining research area Literature search and critical analyses Proposal submission Conducting and transcribing interviews Analysing and discussing results Write up Dissertation submission 4.CONCLUSION This paper highlights the effective role and function of auditing in a difficult context such as financial scandals like Enron, BCCI or Parmalat. Also it is crucial to define the borders of auditors role in fraud detection as well as the scope of the auditing process within the corporate. However this studys final words and recommendations will be based on further research and the next findings.

Transformations :: essays research papers

The Study of transformation and its meaning can be difficult to understand. It can however be made easier through he use of sources such as novels, plays and movies. Two plays that help this study, include Shakespeare’s Hamlet and Stoppard’s R + G.Both plays are written in different times making the two a very important aspect, in its relation to the notion of ‘transformation’. Through elements in both plays such as context, themes and techniques we are able to understand the relationship between the two The context and values of both plays are able to bring out the nature of the protagonists. The context of hamlet reflects mainly on the cahning cociety, in the 16th & 17th century’s, from the Elizabethan society to the Renaissance Period.The context of R + G on the other hand reflects on changed society today focusing on the presence of 20th century existentialism and the influence of the theatre of absurd. Shake’s revenge tradegy clearly exemplifies the value of Elizabethan society.This is most manifested in the divine supremacy afforded the king and the profound & moral consequences of regicide. Awareness of the ‘divinity’ was paramount in the Elizabethan age as seen with Hamlet grapple with fate â€Å"to be or not to be† soliloquy (Act III).In R + G on the other hand, instead of being regarded as high authority, they absolutely have no power and are viewed as your typical ordinary man. Protesting against the notion that the universe is a determined, ordered system, the external argument is clearly manifested through the attempts of stoppards protagonist, to establish a sense of information â€Å"which denotes a district lack of order to the universe.WE can identify R + G as part of a disillusioned age which the world has stopped making sense through the undermining of values & assurances of former generations. This can be seen I Act II of R + G’s apparent onging movement around the stage and inconsequential questioning. The understanding of ‘transformation’ can also be made apparent through theme/character and it helps understand the relationship between the two plays. It brings out the journey on the protagonist in the play. Central to Hamlet is a consideration of the notion of ‘destiny’. In R + G as in Hamlet, it raises the issue of fate and its role in our lives. The relationship between the two plays is explored raising the issue of its role in our lives.