Prison Break Essay

Prison break is an American television series just entering the second season. It is a drama series set around a prison. This five star thriller is based in a prison named Fox River. The masterminded character, Michael Scofield (Wentworth Miller) is the main actor in this series. He plays as a structural engineer, this comes in handy when he plans to break out his step brother Lincoln Burrows (Dominic Purcell), also acted as Drake in â€Å"Blade Trinity† out of prison. Lincoln Burrows (Purcell) is the only family he has, and is on death row, convicted of the murder of the vice president’s brother. In actual fact, the vice presidents brother is hiding. This scheme was set up by the vice president herself and her right hand man, working with the secret service agent Paul Kellerman. (Paul Adelstein) Lawyer Veronica Donovan (Robin Tunney) investigates a conspiracy that takes place indicating that Lincoln Burrows was framed for the murder. The evidence was destroyed and Veronica could not get Lincoln exonerated. When a date was set for the execution of Lincoln, Michael has to think fast about how he is going to execute this plan. He has plans of the prison tattooed all over his body. These blueprints are camouflaged by artwork of devils and angels and so not anyone can see it and understand it apart from him. Any phrases or important words would be tattooed backwards or inverted and only could be recognized seeing it through a mirror. He deliberately robs a bank firing a gunshot on the ceiling to acquire maximum security and gets caught intentionally and gets sent to the same prison as his brother. The action inside the prison is full of suspense as the series continues. Michael has to persuade several other prisoners who are important for this escape to happen. Predictably other prisoners acknowledge that there is a scheme going on and they have to be part of the escape for obvious reasons. Psychopath Theodore Bagwell (Robert Knepper) known as T-Bag as his nickname, is a perfect example of why this show is so great. His character is a murder and rapist. His emetic performance is what gets the viewers gripped. Throughout the series there is another plot of what’s happening outside the walls. Veronica is working hard to end this conspiracy or to delay the execution. This is not an easy task as she is fighting against the government. The second season is when the cons are on the run. Fernando Sucre, Benjamin Franklin, John Abruzzi, Theodore T-bag Bagwell, Charles Patoshik, David Apolskis, Michael Scofield and Lincoln Burrows are the â€Å"Fox River 8 MOST WANTED MEN IN AMERICA†. The phrase â€Å"MOST WANTED† sums up the feelings of how the cops would really like to catch them. After the breakout the cons make their way to the airstrip to board a plane that should wait there to pick them up. The plane was unknown and identified by an inspector. The pilot had to leave the cons behind after being suspicious. This is a difficult situation for Scofield and the viewers are worried that the fugitives will be apprehended. He proves his intelligence by having a plan B if they never made it to the airstrip. They all go their different ways to uncover five millions dollars buried in Utah by an inmate that was killed in Fox River. The break out becomes a Federal matter and FBI’s have to get involved. Special conniving agent FBI Alexander Mahone (William Fitchtner) is at almost the same intelligence as Scofield and is a real obstacle for him. This undeniable amazing series caught over ten million viewers. Brett Ratner, the director of Prison Break has turned famous after directing the best series with the highest ratings. On www. reviewit. com, 10,000 blogs show the people love the excitement and the suspense they get watching this series. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Miscellaneous section.

Becoming a Business Accountant Essay

Business Accountant help to ensure that the country’s firms are run efficiently, its taxes are paid on time and its public records stay accurate. Accountants offer a wide variety of business and accounting services. Some of these services are: public, management and government accounting. Their main tasks are preparing, analyzing, and verifying financial documents in order to provide information to clients. Many accountants are required to have a lot of skill and knowledge. Most accountant work in an office, however those that are self-employed may be able to do part of their work at home. Accountants who are employed by public accounting firms and government agencies sometime have to travel often to perform audit at branches of their firm, clients’ places of business, or government facilities. Usually accountants work about a 40-hour week, but most work longer especially if they are self-employed and have many clients. Most accountant position requires at least a bachelor’s degree in accounting or a related field. Beginning accounting positions in the Federal Government requires 4 years of college including 24 semester hour in accounting or an equal amount of education and experience. Also practical knowledge of computers and their applications in accounting is a good thing to have for job seekers in accounting field. People who want a career in accounting should have a skill in mathematics and be able to analyze, compare, and interpret facts and figures quickly. They must be able to communicate the results of their work to clients.

Developing New Perspectives by Comparing and Contrasting: Tell Tale Heart Versus The Landlady

â€Å" Just a Journey leads to a new vista, a short story leads to new understanding† In your own opinion how well do â€Å" Tell Tale Heart â€Å" and â€Å" The Landlady â€Å" justify the above quotation Reading a story, we can learn the cruel reality of the real world. Since this is a fallen world, it is not realistic to live inside our own shell. It is important for us to be aware of the fact and take precautions even though some stories are fictions and seem to be exaggerated. However, from the fact that writers can create those stories suggests the possibilities of those crimes to be committed. Just a Journey leads to a new vista, a short story leads to new understanding† Through â€Å" The Tell-Tale Heart â€Å" and â€Å" The Land lady ,â€Å" we as readers have the privileges to explore the minds of these two great writers and have new understandings in the fields we were not familiar with. The authors of both stories had done a great job terrifying rea ders by the tension and suspense they built. The genre of these two stories is horror and mystery which contains the element of murder. â€Å"The Tell-Tale Heart† was written in first person narrative which makes the story more vivid and readers are more involved in the process.Poe used the form of confession to explain details so that readers would feel as if they were at the crime scene. The narrator claimed that he was just nervous but not mad. He told the story in a way which he thought could defend his sanity yet he confessed to killing the old man. The advantage of telling a story from the first person point of view is that readers can know author’s thoughts and feelings explicitly. However, this also means reader are left with limited imagination for the story. In the aspect of writing style, the author likes to use short sentences, such as â€Å"They heard! they suspected! † to make the story fast paced and build suspense. The short sentences also make t he main character seem irrational. The Land Lady was written from a third person view which is different from Poe’s. The story started with Weaver trying to find a place to stay overnight. Attracted by an incredibly cheap price, he walked into a â€Å"Bed and Breakfast. † To me, this is such an ironic coincidence that the ending might be Weaver becoming the landlady’s breakfast in a place which is called â€Å" Bed and Breakfast. Both Poe and Dahl used darkness to create suspense for murder, however, the darkness in The Landlady is in a cosy, warm place. Dahl set up the mood using similes. â€Å"But the air was deadly cold and the wind was like a flat blade of ice on his cheeks†. Those bolded words suggest a murder. As for narrative form, readers learn Billy Weaver through his thoughts and questions. Moreover, his questions and observations are also the clues for speculating what would happen next and the possible murder. As readers, we are given informa tion Weaver does not know in the story to foresee the upcoming danger.The Landlady was written in plain words and longer sentences rather than complicated words and shorter sentences. In the beginning, the plot seems to be as normal as ordinary stories. As the story develops, readers are brought into the atmosphere of darkness and horror. Since this story was told from third person point of view, readers are left with more room to imagine their own ending. In conclusion,† Tell Tale Heart â€Å" and â€Å" The Landlady â€Å" justify the quotation â€Å" Just a Journey leads to a new vista, a short story leads to new understanding. It is human nature for us to plan tomorrows as if we were in charge of our own lives. However, from these two stories, the beginnings of the stories are very different from the endings. The narrator in â€Å"The Tell-Tale Heart† claimed he was sane but it turned out that he revealed the murder he committed by losing control. In the â€Å" Landlady,† the plot led us to an unexpected potential murder which no hints were given in the beginning. Life is full of surprises. We should always be open-minded for changes.

Environmental Movement History Assignment Example | Topics and Well Written Essays - 500 words

Environmental Movement History - Assignment Example The assignment "Environmental Movement History" talks about managing and taking care of the available natural resources. For someone in a community garden class, it is important to have a deeper understanding of environmentalism and the modern-day movements that are being advanced towards a better relationship between humans and the ecosystem. This is because aside from promoting self-sufficiency, reliance to local surroundings, and liberty to decide the land production and aims of the locality, it also prevents the exploitation of other localities. A student of a community garden class should have a deeper perspective on the underlying principles of having a community garden. One should be aware that this is not just about planting, gardening, farming, or spending leisure time on worthwhile activities, but about the desire to achieve a better relationship between the human race and the environment. Overall individual health depends on the environment and involves mental, physical, emotional, and even spiritual well-being. A person may exhibit physical health but still be emotionally disturbed. For the purpose of a more common and general understanding, I will talk about physical health, which is basically the one that we aim to answer especially in community garden classes. I grew up learning to love food that is within the recommended daily intake in the food pyramid. However, one cannot deny that no matter how much we try to be careful about our food intake, we are not in control of the composition of food.

Australian Company Law Essay Example | Topics and Well Written Essays - 1500 words

Australian Company Law - Essay Example Tom and Adam are in a partnership business even though no written agreement has been made. Partnership business can be established through written partnership deed, orally or by estoppels through the actions of the partners1. Rule 6 (3) of the Partnership Act is mainly used by the courts in determining the existence of the partnership relationship. This rule provides that sharing of the profits and losses is enough evidence of existence of a partnership. Joint ownership of property or sharing of the gross returns does not necessary create a partnership association. According to the case of Smith v. Anderson (1880), partnership business must intent to carry on business and not domestic transactions since the repletion or continuity of business transactions will be evidence of a partnership business2. Adam and Tom must be aware that every partner other than in limited partnerships, or incorporated limited partnerships can act as an agent of the business and his actions are binding to t he business.. Partnership business is not regarded as a separate legal entity thus third parties will be contracting with the partners as individual agents of the business. In the case of Mercantile Credit Ltd v. Garrod (1962), the courts held that partners have the capacity to bind the firm and third parties must not have the knowledge that such partner lacks the authority to transact on behalf of the business3. There are numerous advantages and disadvantages of Tom and Adam conducting their business as a partnership. The main advantages of a partnership business include the ease of formation. Partnership formation does not require many legal formalities but only business registration and business permits. Partnerships offer certain tax incentives since each partner share of profits is added to his or other sources of income and taxed as personal incomes. Partnership business allows for flexibility since the partners can easily alter the partnership deed that contains the rights an d obligations of each partner, the profit and loss sharing ratios and liability of each partner depending on the nature of the partnership. Partners can access 50% CGT discount since they hold an interest in each business asset as an individual. The partners also share losses, decision making and responsibilities of running the business. However, Tom and Adam must also understand the disadvantages of partnership form of business since partners are jointly and severally liable for the liabilities of the business. Partnership business lacks continuity since dissolution can be occasioned by the death of the partner, or disagreements of the partners, bankruptcy of a partner, and retirement. It is difficult to transfer the ownership of the partnership business and partners have unlimited liability for the debts of the business. Since Tom and Adam have the intention of expanding their Winery business, I would advice them to form a limited company since their liability will be limited and their business will be a separate legal entity that can incur debts, sue or be sued. A limited company will allow them easy access to expansion capital. Tom and Adam will be able to easily transfer their ownership in the company through sale of their shares to third parties. Limited Liability Company will allow Tom and Adam to limit their tax liabilities since the company is taxed on its own entity. However, there are many legal formalities and strict regulations that guide the registration and operations of

A comparison & contrast of two comparable company leaders Essay

A comparison & contrast of two comparable company leaders - Essay Example Businesses have increasingly discovered that their successful survival depends largely on their capacity to leverage collective knowledge which consequently depends on the cadre of supervisors and leaders that they possess in order to meet the growing demands of speed and innovation in the fast moving business world. Leadership has attained importance in its ability to influence individuals and groups in directing and supporting their efforts towards accomplishments of organization goals and objectives. Leaders have been recognized as heroic figures that have the capabilities to determining the future and fate of the organization. The search for the leadership traits and characteristics has been continuing for centuries and extensive research has been conducted to find the qualities distinguishing an individual as a leader. History suggests that different leaders have followed different leadership styles over the years; while some have been participative others have been autocratic. However, this largely depends on the personal characteristics of the individuals standing out as leaders. This project seeks to bring forth the differences and similarities of leadership styles pursued by Bill Gates and Steve Jobs who are owners of Microsoft and Apple respectively. This is done with particular reference to the theories of leadership and real life examples from organizations. Steve Jobs has been an unconventional leader and is known as for ability of building consensus and consultative approach. His leadership style demanded high degree of excellence and accuracy from his co-workers and he was known for his blunt release of criticisms. On the other hand, Bill Gates is known for his technical bent of mind and demonstrates task oriented leadership style where he is found to be mostly concerned with the accomplishment of tasks and organizational objectives. Leadership style of Steve Jobs In order to understand the core steps and ideas which led to the growth of Apple an d accounted for its success, it is crucial to make a thorough understanding of the leadership style followed by Steve Jobs who had been the CEO of the company during the same period. One of the statements made by Steve Jobs throws light on the style of leadership that Steve Jobs he considered adopting. He had said that innovation is the main distinguishing factor between a leader and a follower. Innovation has been the key to the style of leadership that Steve Jobs has followed in his organization. Also his leadership style has made innovation easily accessible to all his customers such that they remain open to acquiring his products frequently (Hitt, Ireland & Hoskisson, 2010, p.352). In this context it is surprising to note that Steve Jobs did not successfully graduate from any college. He rather devoted all his time to technologies and innovations in his domain. Thus it can be inferred that leadership is a feature which cannot be acquired, rather individuals are born with the cha racteristics. Steve Jobs is considered to be the central personality in his organization. He has become the icon in the organization and seems to have developed a cult-like personality. This is the reason why Apple is considered to be personality driven (Dailey, 2011). Charismatic Leadership Style followed by Steve Jobs Charismatic leadership typically instils submission and awe in the minds of the followers

LAB 15 Assignment Example | Topics and Well Written Essays - 500 words

LAB 15 - Assignment Example The remodeling of the skeletal remains had not occurred because of the teeth loss was around 6 to 18 years. It is because the teeth were absolutely erupted. It is still approximately 18 years because this is the stage of the Basilar Suture. The complete fusion of the teeth was around two years which led to the complete permanent eruptions by the 18 years. The skeletal disjoint of the bones that led to the separation of the bones to pieces had to take around 6 years because the basilar bone has fused to form the occipital condyles. The identification of the skeleton remains is determined generally by creating a biological profile of the remains. In the four remains they are well identified by the age, sex, statue and the ancestry of the bones. The bones are also identified by the diseases that attack them. This is also determined by the injuries the human remains might have faced before in history. The first information given by the forensic analyst is whether the remains are bones and if the bones are for human beings. It is hard to identify the remains if it is covered by some substances that affect their shapes and mechanisms. The substances can be Ceramic shards, woods, rocks and concrete. For the forensic analyst to be sure if the remains is a bone, he or she ensures that the remains are well cleaned and examined very clearly. If the remains are bones then it is chance to understand whether they are from human beings. For the mammals their bones are all almost in the sale location and well shaped. By havi ng a skull, spine, ribs, and the four sets of the limbs. By looking at the shape of the bones, shape, and structure the anthropologist will know if the bone is for a human. By doing so, the information could explain whether the bones are for one individual all they are for other animals, male or female. The teeth of the remains look wet due to the enamel hypoplastic disease. The enamel of the teeth is also

Purpose of Liberal Education Essay Example | Topics and Well Written Essays - 1750 words

Purpose of Liberal Education - Essay Example As the study stresses liberal education help learners to live their own lives. They are able to make sober decisions on what is best for them and what is not. Liberal education teaches the learners many things about the society, the world, and how to handle different issues. When liberal education students come across something that is not right, they would be able to address the issue according to their understanding of that societal issue. As Western Washington University puts it, liberal education enables the learners to lead an interesting life and to intelligently shape the world positively. Each of the liberal education graduates solving their own problems and issues within their society leads to a greater good for a region and the world at large. According to the paper findings there are many issues that are arising in the world today and spark heated debates among the opponents and proponents of such issues. Liberal education graduates can come in handy in such scenarios and advice on what should be done to make the issue acceptable by the society. The liberal education graduates in the world today should be able to solve issues that arise in the society. As the world becomes more dynamic, a lot of changes are proposed and they may not be accepted by all the people in the society according to their believes and view points. Liberal education graduates would be of great value to articulate the issue and present the best recommendations for the different sides to accept each other. Make important democratic choices: Conant notes that liberal education has an impact on making democratic choices. According to him, people who have studied liberal education are likely to analyze political leaders to determine whether they are good for them or they are not. Their understanding of societal issues and people as well as great communication skills help them to understand the leaders thereby determining whether they are capable of addressing the societal issues or not. In that regard, liberal education would be important for the well being of the society. Many

Supply Chain Management and Logistics Coursework

Supply Chain Management and Logistics - Coursework Example 4.1.4.5 Don't reinvent the wheel 23 4.1.4.6 Map out the Risk process 23 4.1.4.6.1 Building Risk modules 24 4.1.4.6.2 Identify inputs and parameters 24 4.1.4.6.3 Simulate 24 4.1.5 Create the plan 24 4.1.6 Implementation 25 4.1.7 Review and evaluation of the plan 25 4.2 Limitations 26 4.3 Areas of Risk Management 26 4.3.1 Enterprise risk management 26 4.3.2 Risk management activities as applied to project management 27 4.4 Risk management and business continuity 28 4.5 The proposed methodology 29 4.6 Quality Targets of the Simulation Models 30 4.7 Gantt chart showing the activities against time 31 5. Case study of AON 34 5.1 Global risk management solutions 34 5.1.1 Mergers & Acquisitions 34 5.1.2 Captive Services and Alternative Risk Transfer 35 5.1.3 Crisis Management Practice 36 6. Conclusion 40 References 42 1. Introduction Supply Chain Management (SCM) is a technology-enabled management approach to getting goods and services from a firm's suppliers to its customers in a quick, efficient and cost effective manner. SCM links and co-ordinates these flow among business entities across the entire value chain (Bill Detwiler). This includes material suppliers, production facility, distribution, services and customers; linked together via the feed-forward flow of information and the feed-back of materials [Evans, 1995]. 1.1Nature of study This project is to examine management logistics in supply chain management as it relates to the business process with the goal to produces a model for risk management. The project is descriptive in nature. It seeks to quantify the types of risks manufacturing management has experiences and models used to develop resolutions. This will be accomplished using experimental simulation models. 1.2 Reason for...The objective of this study is to examine management logistics in supply chain management as it relates to the business process with the goal to produce a model for risk management. It also demands a holistic understanding of risks, assessments, and responses in supply chain management. Supply Chain Management (SCM) is a technology-enabled management approach to getting goods and services from a firm's suppliers to its customers in a quick, efficient and cost effective manner. SCM links and co-ordinates these flow among business entities across the entire value chain (Bill Detwiler). This includes material suppliers, production facility, distribution, services and customers; linked together via the feed-forward flow of information and the feed-back of materials [Evans, 1995]. This project is to examine management logistics in supply chain management as it relates to the business process with the goal to produces a model for risk management. The project is descriptive in nature. It seeks to quantify the types of risks manufacturing management has experiences and models used to develop resolutions. This will be accomplished using experimental simulation models. 5. This project further seeks to modify the future of risk incidence and intensity of threats or opportunities and their possible impact on business performance (Chapman and Ward, 1997).

Alternative Education Options Assignment Example | Topics and Well Written Essays - 500 words

Alternative Education Options - Assignment Example This is one of the key features for the school. The test serves the following purposes: to identify the students’ potentials, to allow the teachers to give sound judgment on the scope and effectiveness of the course and finally assess on the whole accomplishment of the course. The school uses formal tests, homework, class work, field trips among others to constantly assess the students’ progress. The school has a diverse range of out door activities available for learners. The include round square community service projects, drama, debating and verse speaking, horse riding and desktop publishing among others. These activities have greatly assisted in promoting self discipline among the students with the help of strict school rules and regulations. Brook House has the academic calendar beginning from the month of August to December for the first term but with breaks in between lasting for a period of one week. The second term resumes on January till March but with breaks for half term. The third term resumes after the Easter holiday with a merely short half term. The school has very skilled professionals who are fully dedicated to the tune of schools’ international focus. The staff comprises of the locals, Asians and British expatriates of whom they are well trained with technical knowledge of British curriculum. The school adapts the British form of curriculum throughout the entire academic period. Among the subjects done include; Music, modern Foreign Language, English, History, Art, Science, Mathematics, Physical Education, Geography and ICT. At the end of academic year, students sit for International General Certificate of Secondary Education (IGCSE) examinations thereafter join International Foundational Year program. The school is governed by board of directors who are well knowledgeable about the academic prospects of life. For smooth operation of the school, it is funded by

Different economic factors Essay Example for Free

Different economic factors Essay In this report I am going to describe the way that Cadbury are affected by different economic factors. I will describe the influence of two contrasting economic environments on the business activities within the organisations. I will then compare the challenges to selected business activities within the organisations, in two different economic environments. Recession Recession is when the GDP (Gross Domestic Product) falls and goes negative. The GDP represents the wealth of the economy. When there is a recession there is a decline in business activity, over more than a few months. Employment rates, household income, business profits and investment spending all decrease while unemployment rates and the amount of bankruptcies rise because people begin to be more careful with their money and are less prepared to buy high priced items, for example cars and houses. People tend to take less risks when investing their money and companies also cannot really afford to be employing as many people and this is how the unemployment rates increase. The affect of recession on Cadbury Recession will affect Cadbury but not too drastically. The reasons for this are that people will still continue to buy Cadbury products because they are a low priced product and still affordable to many people. The sales for Cadbury may even increase during a recession because people may fall into comfort eating over the recession which would result in increased sales for Cadbury. More expensive products, for example Cadbury gift boxes and celebration cakes however, will decrease in demand and sales for these products will fall fairly drastically because they are higher priced than single bars so less people will be prepared to spend that amount of money in a time of recession. This will however increase the sale of small, individual bars. In a recession Cadbury will easily be able to recruit people. This is because a higher percentage of people would have been made redundant from their previous jobs and so they will be happy just doing a job until they find something better. They will not be as bothered if the pay rate isnt as high or if they dont receive any benefits, they will just be happy about earning money again. Therefore in recession recruitment for Cadbury would be an easy process as a large amount of people will be looking for work. Cadbury would also be able to pay a reduced wage to new employees. Economic Growth Economic Growth is where the wealth of the increases, this can be measured by looking at the GDP (Gross Domestic Product. ) As the wealth of the economy is growing there is a higher demand for a businesss products or services. When there is an economic growth, people tend to feel more safe about their jobs, their sense of job security increases and they therefore feel more comfortable about spending out larger amounts of their money. It is during a time of economic growth that people will be more likely to take out a loan with a bank or buy a high priced item, for example a car because they will be confident in knowing they will be in their job further down the line. The affect of economic growth on Cadbury When the economy is growing, Cadbury will see an increased demand for their products because more people will be happier spending their money. The sale of larger, more expensive Cadbury products will also increase because people wont mind paying out more money for these, unlike they would if there was a recession. Cadbury will have more employees during this time because they will need to keep up with the demand. Recruitment however, will be a much slower process than it would in a time of recession. It will be a slow process because people are already likely to be in a job working so it will take a longer time for Cadbury to gain workers. Cadbury would then have to offer a higher rate of pay than other companies in order to get people to want to work for them. Most people would stay with their current job if the pay is similar. This could be costly for Cadbury as they will have to offer as much as they can afford in order to attract people.

Consider the View That Only Form Matters When Properly Appreciating Art Essay Example for Free

Consider the View That Only Form Matters When Properly Appreciating Art Essay Art appreciation is the understanding of the timeless qualities that characterise all great art, and personally i feel is a subjective matter; what I find aesthetically pleasing may not apply to everyone else. There are many reasons why we value art; because it informs us, because of its expressive quality, and because of its artistic quality. In this case, the latter is being discussed, that good art is good because of aesthetic enjoyment of form, the balance and structure and proportion. Its argued that content is not important, just the formal qualities make it good art, for example Jackson Pollock, his work is based on lines and colours and is valued very highly, therefore content is irellevant. However the view that art should be valued for its expressive qualities or catharsis as Aristotle called it; the emotional purging and cleansing. He believed people watched tragedies to make themselves emotional and upset but in a way happy, as they then have purged any negative emotion they had. If art was merely something that caused emotion it would be trivial, but the fact that art can convey something that is transcendent lies its value. However the argument that forms matters shows us that anything can trigger emotions such as pity or fear, without having to be art, but formal qualities are unique. Many people value art becuase it can inform us, we value it if it is true to nature or to life. Platos imitation theory applies here, that all artists are merely copying the form so it can not be good art, but all perceptual experience involves interpretation, so there is nothing to copy. Great historical paintings can give us visual knowledge of certain points in time, but limitations with this is that anything can inform us without being art, a book can inform us but isnt art. This ability to inform us is not what make sus appreciate it but the artistic qualities it holds; the forms, is what makes us appreciate it. But then there is the argument that form is not enough, by itself, to keep the auidence captured as beauty alone is not enough. That there has to be content to appreciate it such as a meaning, a story behind it, form lacks this ability. I personally believe that when appreciating art, form does matter. It makes a piece of art unique but i also belive that it solely matters, i appreciate its informative qualities and its expressive ones, so a good piece of artwork for me, should contain all three qualities.

Analysis of Herzbergs Two-factor Theory

Analysis of Herzbergs Two-factor Theory Guided by the question what employees in the information society of the twenty-first century perceive as relevant for their personal motivation in comparison to Herzberg’s two-factor theory this dissertation presents a qualitative study conducted with a group of German knowledge workers. The participants reject Herzberg’s two factor theory as an adequate motivational theory for their workplace motivation. According to the participants view a cultural bias can be found in Herzberg’s theory. Furthermore the underlying assumption of Herzberg’s theory that job satisfaction and dissatisfaction depend on different factors is doubted. Instead it is suggested by the participants the difference needs to be made between motivation and job satisfaction. The theory does not reflect the German cultural tendency towards a team-based approach and the importance of safety needs for motivation. The motivator factors proposed by Herzberg only partially meet the perception o f the group of participants. A mentally challenging work, visionary leadership and psychological safety are the key motivators in the researched organisation. Differences in the nature of the job and the cultural environment are suggested as reasons why earlier studies on Herzberg’s theory resulted in ambivalent findings concerning the validity of Herzberg’s theory. Implications of a possible misunderstanding of Herzberg concerning the relationship between job satisfaction, job dissatisfaction and motivation on the two-factor theory and other relevant motivational theories get discussed. Revaluating Herzberg’s Two-Factor Theory A 45th Anniversary Honour where honour is due: in order to last for 45years without being disproved and maintain a place under the most influential of its kind an academic theory has to be a truly outstanding specimen. This is the case for Frederick Herzberg’s two-factor theory of workplace motivation, published in â€Å"The Motivation to Work† (Herzberg, Mausner and Snyderman) in 1959. In its essence the theory relates motivation and job satisfaction with a set of work-related factors and job dissatisfaction with a set of factors in the organisational environment. Since its introduction in 1959 it can be said that the two-factor theory has had considerable influence on the body of science on workplace motivation. Despite existing criticism it can be stated that the two-factory theory fulfils all four criteria of a valuable academic theory (Whitsett and Winslow 1967), it has resolving and explanatory power, has generated a vast amount of further research (Herzberg 1993) and is a useful base for prediction on the topic of workplace motivation. In addition Herzberg (Herzberg, Mausner and Snyderman 1959) introduced a new research method to generate his findings, the so-called â€Å"critical incident technique† that caused great sensation and dispute in academic circles at that point in time. In this way Herzberg’s theory has lost nothing of its attractiveness to and influence on academics and manager’s alike over the past decades. In contrary it can still be found on the â€Å"manager’s motivational toolbag† for â€Å"managing into the new millennium† (Buhler 2003:20) and in modern academic textbooks (Mullins 2002, Rollinson and Broadfield 2002). The same holds true for Herzberg’s original research design, which is still used by current researchers all around the world to conduct studies on workplace motivation (Ruthankoon and Ogunlana 2003, Tamosaitis and Schwenker’s 2002, Timmreck 2001). What makes Herzberg’s theory such an outstanding specimen amongst the various motivational theories are its underlying thoughts on organisational behaviour in general that draw largely on A.H. Maslow’s (1943) famous hierarchy of needs theory on human behaviour. His findings in the field of motivation led Herzberg to become one of the trailblazers of the job enrichment movement during the late 1960s and 1970s that is now highly connected to his name and contributed much to Herzberg’s later fame (Clark, Chandler and Barry 1994, Hackman 1975, Reif, Ferrazzi and Evans 1974). With his ideas on job enrichment Herzberg introduced a change that still can be found in our modern job design. Nevertheless paradigms have changed during the last 45 years. The new millennium has seen the coming of the information society and the knowledge era (Van Beveren 2002). Thus forcing change on the social and organisational environment (Mullins 2002). Writers such as Senge (1990) and Edmonson (1999) stress the importance of organisational learning and new team based approaches to keep pace with changes forced onto organisations by the growing degree of globalisation and the rapidly increasing body of knowledge. Table 0.1 highlights the changes in management during the last centuries. Table 0.1 Comparing the paradigms 19th century 20th century 21st century Theory of personhood Interchangeable muscle and energy A subordinate with a hierarchy of needs Autonomous and reflexive individual Information and Knowledge The province of management alone Management-dominated and shared on a limited basis Widely diffused The purpose of work Survival Accumulation of wealth and social status Part of strategic life plan Identification With the firm and/or with the working class Identify with a social group and/or the firm The disenfranchised self Conflict Disruptive and to be avoided Disruptive but tolerated and can be settled through collective bargaining A normal part of life Division of labour Managers decide, employees execute Managers decide, employees execute thoughtfully Employees and managers decide and execute Power Concentrated on the top Limited, functional sharing/ empowerment Diffused and shared Source: Mullins, Laurie J. (2002) The radical changes in the organisational environment also made it necessary to develop new methods of analysis. Under the impression of the growing complexity of influences on organisations business research balanced its traditional static methods of quantitative research with the more flexible and dynamic research tools of qualitative research (Bryman and Bell 2003). Thus providing new ways of conducting research and revaluating the results of already existing findings. This papers presents the results of a qualitative study conducted in a branch of a German software company in order to explore the perception of modern knowledge workers on their own workplace motivation and to compare these perceptions to Herzberg’s two-factor theory. Chapter one summarises Herzberg’s work on motivation and job enrichment as well as Maslow’s hierarchy of needs theory as an important predecessor to Herzberg’s work. Chapter two summarises the criticism on both Herzberg’s and Maslow’s work, provides a brief survey of Hofstede’s cultural framework and presents further literature relevant to the research. Chapter three introduces the company where the research was conducted and the participants. It also contains the methodology and method sections. Chapter four presents the findings of the research, while chapter five contains the discussion. Chapter six finally closes the paper with the conclusions, the limitations of the research and issues for further research. Chapter 1: Herzberg, Maslow and Human Needs This chapter highlights Herzberg’s two-factor theory of workplace motivation and his consecutive work on job enrichment as well as A.H. Maslow’s hierarchy of needs theory of motivation. The relations between the two theories are discussed. 1.1 Herzberg’s two-factor theory It was in fact Herzberg’s psychological background that lead to the insights, which became the basis of his first research published in 1959 his well-known book â€Å"The Motivation to Work† (Herzberg 1993, Herzberg, Mausner and Snyderman 1959). During his time working at a public health school Herzberg came to the conclusion that â€Å"mental health is not the opposite of mental illness† (Herzberg 1993:xii). The idea that things usually believed to be each others opposite do not need to be diametrically opposed if they are determined by different factors became the foundation of Herzberg’s theory on workplace motivation. Herzberg argued that if job satisfaction was determined by different factors than dissatisfaction with the job, job satisfaction and job dissatisfaction were not precisely each others opposite and had to be treated as different aspects of work (Herzberg, Mausner and Snyderman 1959). In order to prove this hypothesis Herzberg made use of t he â€Å"critical incident method†.. Herzberg conducted his initial research with a sample of 203 engineers and accountants asking them to describe one situation (critical incident) where they felt good in their job and another situation where they felt bad at work (Herzberg 1993, Rollinson, Broadfield and Edwards 1998). The analysis of the interviews was conducted by a team of researches that had been trained to understand and categorise similar statements by the participants in the same way, so that the experiences described could be grouped under a set of generic terms (Herzberg, Mausner, Boch Snyderman 1959). After this coding procedure the results became quantified, simply by counting how often each generic term had been named in connection to job satisfaction or in connection to job dissatisfaction (Herzberg, Mausner, Boch Snyderman 1959). By this means Herzberg and his team were able to extract two sets of factors from the interviews, one that was repeatedly mentioned in connection to job satisfaction or a good feeling about the job and one that was linked to job dissatisfaction or a bad feeling about the job. Job satisfaction, according to Herzberg, is mainly a result of the actual work conducted and a series of issues that contributed to the positive perception of the work, such as recognition, achievement, the possibility of growth, advancement and responsibility (Herzberg, Mausner, Boch Snyderman 1959, Tietjen and Myers 1998). Herzberg concluded that these factors not only cause job satisfaction, but to have a positive and lasting influence on motivation, if they are present. Therefore these factors became known as â€Å"motivators†. Dissatisfaction on the other hand was caused by factors in the job environment that did not directly contribute to the work itself (Herzberg, Mausner, Boch Snyderman 1959, Mullins 2002). The positive handling of these factors, according to Herzberg, could have only a short-term effect on motivation, while these factors caused severe dissatisfaction with the job, if they were handled badly. Herzberg referred to this factors as â€Å"hygiene†. Herzberg regarded his findings as prove for his initial hypothesis that job satisfaction and dissatisfaction were unrelated matters (Herzberg, Mausner, Boch Snyderman 1959). Hence he regarded the opposite of job satisfaction to be no satisfaction and the opposite of job dissatisfaction to be no satisfaction. Thus the presence of motivator factors would cause satisfaction and motivation and their absence only no satisfaction. The hygiene factors on the other hand would mainly lead to dissatisfaction and would in a positive case only cause a zero state of motivation or satisfaction (Mullins 2002). Motivator and Hygiene factors are contrasted in table 1.1. Table 1.1 Motivators and Hygiene Factors Motivators Hygiene Factors Achievement Company policy and administration Recognition Technical supervision Work itself Salary Responsibility Interpersonal relations – supervision Advancement Working conditions Possibility of growth Status Interpersonal relations – subordinate Interpersonal relations – peers Private Life Job security Source: Tietjen and Myers 1998 Herzberg (1968, 2003) further elaborated his perception of workplace motivation in his famous article â€Å"One More Time: How Do You Motivate Employees† that has become the most reprinted article of the Harvard Business Review of all times (Herzberg 1993). By comparing the two terms motivation and movement, Herzberg rejects the classical carrot and stick approach of management. Herzberg rather follows the notion that financial incentives, a pleasant social environment or the offering of status symbols as well as punishment and disciplining by management may move or drive employees towards the fulfilment of a certain task, but will not make the task itself more interesting or motivating (Herzberg 1968). In his later work Herzberg compared hygiene to heroine, stating that more and more hygiene improvements are necessary to achieve less and less motivation (Dowling 1971). According to Herzberg (1968) only well-designed jobs, challenging tasks and the acknowledging awareness of m anagement and colleagues will fill employees with enthusiasm for their jobs and intrinsically motivate them to carry out their tasks. Management is requested not to push employees towards organisational goals, but to provide sensible and challenging tasks that allow their subordinates to grow while working towards the organisational goals. Goal fulfilment needs to be recognised by management in an appropriate manor. Despite Herzberg’s emphasise on the fact that motivation can only be achieved by the motivators, he stresses that a proper management of the hygiene factors is equally important in order to make work not only a motivating but pleasant experience (Herzberg, Mausner and Snyderman 1959, Mullins 2002). 1.2 Herzberg’s Contribution to Job Enrichment Herzberg did not restrict his 1968 article to be a mere summary of his earlier work on motivation. Instead he additionally presented a list of what he called â€Å"principles of vertical job loading† (Table 1.2) that indicated how jobs needed to be modified in order to show off the motivators of his two-factor theory to their advantage (Herzberg 2003:93). Table 1.2 Principles of vertical job loading Principle Motivators involved A. Removing some controls while retaining accountability Responsibility and personal achievement B. Increasing the accountability of individuals for own work Responsibility and recognition C. Giving a person a complete natural unit of work (module, division, area, and so on) Responsibility, achievement, and recognition D. Granting additional authority to employees in their activity, job freedom Responsibility, achievement, and recognition E. Making periodic reports directly available to the workers themselves rather than to supervisors Internal recognition F. Introducing new and more difficult tasks not previously handled Growth and learning G. Assigning individuals specific or specialised tasks, enabling them to become experts Responsibility, growth, and advancement Source: Herzberg 2003 Herzberg’s approach to create more a more fulfilling job experience by giving jobs more motivating contents and hence more meaning became known as the job enrichment movement (Hackman 1975, Reif, Ferazzi and Evans 1974). The job enrichment idea was taken up by several other writers, who partially developed rivalling concepts to the one of Herzberg, such as sociotechnical systems, participative management and industrial democracy (Herzberg 1974). Although the theories on job enrichment overlap in certain aspects, it will be sufficient for the purpose of this paper on Herzberg’s motivational theory to focus on Herzberg’s own approach that became known as â€Å"orthodox job enrichment†, as this concept is most strongly linked to Herzberg’s motivator-hygiene theory (Herzberg 1974). In his paper â€Å"The wise old Turk† Herzberg (1974) presents are more complete approach to job enrichment compared to his principles on vertical job loading mentione d above. Job enrichment, he argues, is based on the relationships between ability, opportunity and performance reinforcement. The more ability an employee possesses to do his or her work, Herzberg points out, the easier this employee can be motivated to do a good job. This principle is of significance for the organisation’s policies on recruitment and selection as well training and development, as a person who is lacking the necessary competence is far more difficult to motivate. Ability on the other hand is of no use, if the job does not offer the opportunity to make full use of one’s own abilities, or as Herzberg (1974:71) puts it â€Å"managers cannot motivate a person to do a good job, unless there is a good job to do†. Finally the employee’s readiness to grow with his work needs to be reinforced. Appraisal systems do not only need to appreciate the employee’s growth, they need to reward growth with the potential for further growth and advancem ent, as â€Å"there is no sense in providing training without opportunity, no sense in offering opportunity without training, and no sense in offering both training and opportunity if the reinforcement is solely by hygiene procedures† (Herzberg 1974:71). Herzberg (1974) continues by presenting eight features a â€Å"good† job should include, direct feedback, a client relationship, a learning function, the opportunity for each person to schedule his own work, unique expertise, control over resources, direct communications and personal accountability. Direct feedback can consist of the immediate response of the supervisor to the results of the subordinate or even better the opportunity for the subordinate to independently verify his or her efforts him or herself. The relationship to a specific client gives the employee the opportunity to better understand the needs and problems of his or her customer and participate in their solution. Herzberg (1974) recommends to organise internal supplier-client relationships for back office employees in order to increase their interest in the overall work processes. New learning refers to possibilities for the employee to grow psychologically in order to keep his or her job meaning or purpose ful. It further allows the employee to constantly update his or her knowledge in order to maintain the necessary competence in a fast changing economical environment. Scheduling is supposed to grant the employee the freedom of how to structure his or her tasks. While the deadlines are still set by management the employee becomes free to set his or her own pace to keep them. Unique expertise aims at giving each employee a more or less individual field of competence in order to increase his or her identification with the task. Control over resources is meant to allocate the means for a project to the lowest possible level of hierarchy in order to increase the responsibility of the lower ranks. Direct communications authority allows employees to address their colleagues in other parts of the organisation in formal matters directly without having to involve the hierarchy. Thus saving time and improving the social relations within the organisation. Personal accountability finally frees t he employee from doing single in itself meaningless tasks and provides responsibility for a coherent set of tasks with which the employee can identify. Although these factors are closer to reality than the principles of vertical job loading in table 1.2 it is still fairly obvious how their implementation can contribute to including the motivators of Herzberg’s two-factor theory mentioned in table 1.1 into the employees’ daily work. In 1979 Herzberg published an even more refined view on job enrichment, based on a model that highlighted the central importance of the client relationship for orthodox job enrichment. The relationship to a client, according to Herzberg, would improve an employees opportunity to constantly update his knowledge of the customer’s needs and requirements thus enabling to stay in touch with the latest developments, increasing his knowledge and contributing to the employee’s unique expertise. Herzberg’s model of job enrichment is depicted in figure 1.1. Figure 1.1 Herzberg’s Model of Job Enrichment Control Over Resources Direct Feedback New learning Client Relationship Unique Expertise Self- Scheduling Direct Communications Authority Personal Accountability Source: Herzberg 1979 1.3 Maslow’s Hierarchy of Needs Theory Published in 1943 A.H. Maslow’s hierarchy of needs theory is in fact not only a predecessor of Herzberg’s two-factor theory, but its basis as it will be pointed out later (Mullins 2002, Rollinson and Broadfield 2002). Maslow (1943) suggests that motivation is a result of five different sets of human needs and desires, namely physiological, safety, love, esteem and self-actualisation needs (Mullins 2002, Rollinson and Broadfield 2002, Clark, Chandler and Barry 1998). Physiological needs refer to the most essential issues of human survival such as food and drink, air to breath, sleep, reproduction and so on. Safety needs include physical safety, but also the human desire for predictability and orderliness. Love needs consist of all sorts of social affiliation and their advantages. Esteem needs include self-esteem and the confidence in one’s own abilities as well as the recognition and admiration by others. Self-actualisation needs finally refer to the ultimate expe rience of self-fulfilment and the idea of becoming the person one always wanted to be. Although Maslow (1943) only wrote about a hierarchy, his levels of needs usually are pictured as a pyramid (Figure 1.2). Figure 1.2 Maslow’s Hierarchy of Needs Self- Actualisation Esteem Lovee Safety Physiological Source: Mullins 2002 People, according to Maslow (1943), process through these levels of needs in a hierarchical order, as one level of needs gets satisfied it loses its motivating effect making the individual long for the satisfaction of the next set of needs. Without at least a certain degree of satisfaction in one level of needs, however, people will not be interested in the satisfaction of the higher levels and hence no motivation will be triggered by those higher needs. Maslow (1943) gives the example of the starving person that cannot be motivated by any other means than food. If this person had enough to eat, food will cease to be a motivator and given the fact that physiological needs in general are perceived satisfying the person’s motivation will turn to the realisation of the next higher set of needs. Maslow (1943) himself pointed out the hierarchical order in which he arranged the needs was not a strict one. Instead several issues can have an influence on this order. First of all a set of needs does not need to be entirely satisfied in order to allow the individual to proceed to the next level, already a certain degree of satisfaction can be enough for the individual to aim for another set of needs. In this case, however, the unsatisfied parts of the earlier level will remain motivators. Additionally the structure of the hierarchy may vary according to personalities. Some people may have a stronger interest in esteem than in love and therefore want to satisfy the esteem needs earlier. Psychotic persons may have no interest in specific satisfaction of certain levels of needs such as love at all, while highly idealistic persons may sacrifice everything in pursuit of just one single need. Another group of persons may be satisfied with settling in one level of the hierarchy without b eing interested in satisfying any higher levels. Furthermore it has to be kept in mind that definitely most actions taken by individuals serve more than just one set of needs. A dinner with friends in a luxurious restaurant for example will not only satisfy physiological needs but may also satisfy aspects of love and esteem. Although Maslow’s theory initially was not meant to be applied to the work context it soon became influential in the analysis of workplace motivation as well (Mullins 2002, Rollinson and Broadfield 2002). Steers and Porter for example elaborated real-life incentives within the work environment that could be used to serve all of the employees’ needs as shown in table 1.3. Alderfer further extended Maslow’s thoughts in his ERG theory (Mullins 2002, Rollinson and Broadfield 2002). Table 1.3 Application of Maslow’s Theory to the Work Context Needs levels General rewards Organisational factors 1. Physiological Food, water, sex, sleep a Pay b Pleasant working conditions c Cafeteria 2. Safety Safety, security, stability, protection a Safe working conditions b Company benefits c Job security 3. Social Love, affection, belongingness a Cohesive work group b Friendly supervision c Pro

Position Paper On Heroes -- Argumentative Persuasive Hero

Position Paper on Heroes On September 11th 2001, New York City, Washington D.C., and Somerset County, Pennsylvania all came face to face with an unthinkable tragedy. When the emergency response teams were sent out to the sites, they had no idea what they were going to experience. They helped others to safety and then turned right back around to help someone else. These are America’s real heroes. As The United States changes because of these tragic events, the focus of our heroes should be placed on everyday people and not sports and movie stars.  Ã‚  Ã‚  Ã‚  Ã‚   â€Å"A hero should be someone who unselfishly does something for someone else, regardless of danger.† Marylyn Schwartz wrote this in the Houston Chronicle on Monday, October 8, 2001. Do sports stars face much danger to make a touchdown, goal, homerun, etc.? Not really. They may face the danger of breaking bones or getting some pretty nasty bruises, but that’s about it. All too often these are the people that children look to as a heroic figure. Little boys think Mark McGwire, Sammy Sosa, and Barry Bonds are some of the greatest people ever born. Granted that they all performed an amazing feat, but that makes them no more qualified to obtain the status of heroic. Little girls are looking to Britney Spears, Jennifer Lopez, and Christina Alguilera as role models and sources of encouragement. They should be looking at the women who put their life on the line as police officers and peacekeepers. A local hero died early Saturday ...

Environmental Intervention :: Informative, Health Interventions

The six types of health intervention are identified as educational, managerial, legislative, environmental, structural and individual-population methods of intervention. Education intervention, people can act purposely only when the know what to do; they are more motivated to act if they know they are personally menaced in general they prefer truth to falsehood. All dimensions can be influence by education and by knowledge seeks to produce. (14) Meanwhile, critics mention that education intervention is that knowledge flows from the top to the bottom of social hierarchy and from experts to lay people. (15). According to this position, people act in ways that profession seem unhealthy, they must do it from ignorance. (16) Managerial intervention consists of changes in work practice or management. Policies or other rules designed to guide behavior at a particular site. (17) In most cases such interventions often take place in hospital and clinics. Some example from health services include modification to rule about record keeping, second opinion or case audit as well as decision to implement in service training or second opinion continues education activities for an entire staff (18) however, this type of intervention may be completely ineffective if they are not proceeded by extensive strategies of how administrative policies and management practice influence existing behavior. Anthropologist Judith justice provide an important example of managerial intervention in Nepal when she described the failure of a problem to send assistant nurse midwives to rural areas in Nepal. (18). The program enacted largely because of international pressure, paid insufficient attention to the political context and cultu re. (19) Legislative intervention offers cover large audience and usually carries explicit premiums (e.g. tax incentives) or penalties (e.g. fines or jail terms) legislative intervention requires support from policy makers and takes time to pass and implement. (20) In some cases, legislative intervention involves a struggle between completing interest group with significant reserves at stake. The legislative changes that alternative sale tactics of nestle company in hospital cause about largely because of consumer pressure. (21) Environmental intervention changes the physical space or the use of physical space, so as to link a desire outcome inextricably with some practice (22) traffic laws focuses on the objective is to reduce the number of traffic fatalities, environmental intervention can modify how car behave in an accident through implement a traffic law. Other factors also restrict the use of environmental intervention because the category term such as place is still poorly conceptualized and measure in epidemiology.

The Revolutionary Visions of William Blake Essay -- church, society, lo

Between the late 18th century and early 19th century catholic religion was based off of the old testament in the Bible. During this time there was also a revolt against the aristocratic social and political norms of the Age of Enlightenment. While in this period, people began to rise against and question the way their lives were being ran by others, who supposedly had power which was derived from God himself. Yet at this time peoplesuch as William Blake found ways to spread the message of the unjust treatment the people would receive from hypocritical clergyman.As a youngman Blake only attened school long enough to learn to read and write, and left aroung the aage of ten. Blake grew up in the Moravian Church (protestant), and found religion to be an early/everlasting part of his life.Blake became a poet and artist, using his mediums lorg express his views on certain .Because of Blakes view that the Church of England was a major oppressor of the natural joys in which society can and should have, many viewed his work as too radical for the time period.Blake utilizes recurrent themes within his poetry; such as â€Å"The Garden of Love†,†Chimney Sweeper (Innocence)†,†Chimney Sweeper (Experience)†, and â€Å"London†, as a method of spreading his views of current religious establishments and their effects on the society which breeds them (at the time, and somewhat today). (Tolson 373,375) In the Garden of Love,a narrator goes on an adventure to a place where he once knew happiness. This place is now overran with religious figures, whom place restrictions on this place of joy.Till the point that the joy is taken away from this place, and the narrator. Blake uses this poem to show that the pursuit of happyness was being hindered by those wit... ...ossession. Going even further joy is an emotion, and to have it means to internalize the feeling of joy. By that logic Blake internalizes Jesus. Works Cited Altizer, T. J. J. (2009), THE REVOLUTIONARY VISION OF WILLIAM BLAKE. Journal of Religious Ethics, 37: 33–38. doi: 10.1111/j.1467-9795.2008.00374.x Cervo, Nathan A. "Blake's THE GARDEN OF LOVE." Explicator 59.3 (2001): 121. Academic Search Premier. Web. 2 May 2014. Lambert Jr., Stephen. "Blake's London." Explicator 53.3 (1995): 141. Academic Search Premier. Web. 2 May 2014. Roberts, J. and Rowland, C. (2010) William Blake, in The Blackwell Companion to the Bible in English Literature (eds R. Lemon, E. Mason, J. Roberts and C. Rowland), Wiley-Blackwell, Oxford, UK. doi: 10.1002/9781444324174.ch26 Tolson, Jay. "Blake: A Biography." The Wilson Quarterly 20.3 (1996): 96. Biography in Context. Web. 2 May 2014.

The Significance of internal control for management

The concern hazards cause by conditions, events, fortunes, actions or inactivities that could impact the entity ‘s ability to accomplish the end and put to death its schemes ( CA, 2009, p146 ) . That straight influence on entity ‘s endurance and profitableness ( Gay & A ; Simnett, 2007, p204 ) . The internal control was a procedure designed to supply sensible confidence as to accomplish: effectivity and efficiency of operations, dependability of fiscal coverage, and conformity with applicable Torahs and ordinances ( Leitch, 2008, p14 ) . The important of internal control are ‘management must trust on legion studies and analyses to efficaciously command operations, afford protection against human failings and cut down the possibility that mistakes, and economic fee of scrutinizing restrictions without trusting on the client ‘s system of internal control ( Leung & A ; Coram & A ; Cooper, 2007, p290 ) . ‘ ‘An internal control construction consists of policies and processs designed to supply direction with sensible confidence that the company achieves its aims and ends. ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p316 ) . ‘ There are some restrictions of inherent that can ne'er be regarded as wholly effectual, irrespective of the attention followed in their design and execution. Those are showed as follow ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p317 ) : Cost-efficient of control are required by direction. The controls may non be directed at unusual minutess. The possible human mistakes which include sloppiness, distraction, error. Circumvention of controls those perchance through collusion with parties outside the entity or with employees of the entity. Person responsible for exerting control could perchance mistreat that duty. Procedures may go unequal due to alterations in conditions. Internal control encourages efficient and effectual usage of its resources. The nucleus construct is right information for internal determination devising. Safeguarding assets and records is another of import portion of effectivity and efficiency ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p318 ) . Harmonizing to AUS 402 provinces: ‘the hearer should obtain and apprehension of the internal control construction sufficient to be after the audit and develop an effectual audit attack. ‘ Controls related to the dependability of fiscal coverage and controls over category of minutess, both of those should be chiefly concerned by hearers. If internal controls decently design and implement, so that can be effectual in forestalling or observing fraud ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p318 ) . There are some of import constituents of internal control: First, the control environment includes actions, policies and processs that reflect the overall attitudes of top direction, managers and proprietors of an entity about internal control. It is importance to the entity. Through direction ‘s doctrine and operating manner that can supply clear signals to employees about the of import of internal control. The organisational construction of corporation defines the bing lines of duty and authorization. The internal audit map should be established to supervise the effectivity of controls ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p320 ) . Second, the entity ‘s accounting information system is designed to place, assemble, sort, analyse, record and describe the entity ‘s minutess. It is besides used to keep answerability for the related assets ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p307 ) . Third, all corporations, irrespective of size, construction, nature or industry, face assortment of hazards form operation and beginnings, so that must be managed.p324 The most of import component is control processs. Control procedures has five types of specific control activities: ( 1 ) equal separation of responsibilities, ( 2 ) proper mandate of minutess and activities, ( 3 ) adequate paperss and records, ( 4 ) physical control over assets and records, ( 5 ) independent cheques on public presentation ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . Adequate separation of responsibilities include: separation of the detention of assets from accounting ; separation of the mandate of minutess from the detention of related assets ; separation of operational duty from record-keeping duty ; separation of IT responsibilities from responsibilities of cardinal users outside IT ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . Proper mandate of minutess and activities include two parts. They are establishes policies for the corporation to follow ( General mandate ) and specific applies to single minutess ( specific mandate ) ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . The most of import is equal paperss and records. The paperss must be proved that all assets are decently controlled and all minutess are right recorded. As relevant rules dictate, paperss and records should be ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p311 ) : ‘Pre-numbered consecutively to ease control over losing paperss and as an assistance in turn uping paperss when they are needed at a ulterior day of the month. Prepared at the clip a dealing takes topographic point or every bit shortly as possible thereafter. Sufficiently simple to guarantee they are clearly understood. Designed for multiple utilizations. Constructed in a mode that encourages right readying. ‘ Physical control over assets and record mean to keep equal internal control it is indispensable to protect assets and records ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p328 ) . The internal control besides need supervising activities that ‘deal with on traveling or periodic appraisal of the quality of internal control public presentation by direction to find that controls are runing as intended and that they are modified as appropriate for alterations in conditions ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p313 ) ‘ . An internal control failing means absence of adequate controls which lead to hazard of misstatements ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p338 ) . Identify and measure failings should hold four-step attack: indentify bing controls, indentify the absence of cardinal controls, determine possible stuff misstatements that could ensue, see the possibility of counterbalancing controls. 2.0 Gross saless and aggregation rhythm 2.1 Theory discuss Control over categories of minutess should be designed that relate to scrutinize aims ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p303 ) . Transaction-related audit objectives-general signifier Gross saless transaction-related audit aims Recorded minutess exist ( being ) . Recorded gross revenues are for cargos made to bing clients. Existing minutess are recorded ( completeness ) . Existing gross revenues minutess are recorded. Recorded minutess are stated at the right sums ( truth ) . Recorded sale are for the sum of goods shipped and are right billed and recorded. Minutess are decently classified ( categorization ) . Gross saless minutess are decently classified. Minutess are recorded on the correct day of the months ( clocking ) . Gross saless are recorded on the right day of the months. Recorded minutess are decently included in the maestro files and right summarized ( posting and summarisation ) . Gross saless minutess are decently included in the maestro files and are right summarized. ‘The gross revenues and aggregation rhythm involves the determinations and procedures necessary for the transportation of the ownership of goods or services to clients after they are made available for sale ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p452 ) ‘ Summary of transaction-related audit aims and cardinal internal controls for gross revenues ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p461 ) . Transaction-related audit nonsubjective Key internal control Recorded gross revenues are for cargos really made to bing clients. ( being ) Recording of gross revenues is supported by authorised transportation paperss and approved client orders. Recognition is authorized before shipment takes topographic point. Gross saless bills are prenumbered and decently accounted for. Merely client Numberss bing in the computing machine informations files are accepted when they are entered. Monthly statements are sent to clients ; ailments receive independent follow up. Existing gross revenues minutess are recorded. ( completeness ) Transportation paperss are prenumbered and accounted for. Gross saless bills are prenumbered and accounted for. Transporting paperss are matched with related gross revenues bills and client orders. Recorded gross revenues are for the sum of goods shipped and are right billed and recorded. Determination of monetary values, footings, cargo and price reductions is decently authorized. Invoice readying is internally verified. Approved unit selling monetary values are entered into the computing machine and used for all gross revenues. Batch sums are compared with computing machine sum-up studies. Gross saless minutess are decently classified ( categorization ) . An equal chart of histories is used. Gross saless minutess are internally reviewed and verified. Gross saless are recorded on the correct day of the months ( clocking ) . Procedures require charge and recording of gross revenues on a day-to-day footing as near to clip of happening as possible. Gross saless are internally verified. Gross saless minutess are decently included in the histories receivable maestro file and are right summarized ( posting and summarisation ) . Regular monthly statements are sent to clients. Histories receivable aged listing is reviewed. Histories receivable maestro file or test balance sums are compared with general leger balance. 2.2 Case analysis Based on the current operation of gross revenues and aggregation rhythm, there are some failings in the present system. These failings addition concern hazard. First, there is non effectual and efficient cardinal service of clients ‘ order. ROOFLEX wholly has eight distribution centres. Each distribution trade with clients ‘ order entirely. Sometimes, the distribution lines can non be used effectivity. That means ship the goods by single distribution centres which receive the order. That likely increases the cost of cargo. If one distribution centre is nearer than another distribution, the far off distribution centre receives the order and so ships the goods entirely that increase the cost of concern. Second, the caput office can non instantly cautionary and pull off the operational state of affairs of eight distribution centres and stock list. Transmitted despatch inside informations are input to the invoicing tally on hebdomadal. Each distribution chiefly operates by itself. Being of client and stock list besides merely is checkered hebdomadal. Third, the despatch paperss and notes non unity. In the procedure of distribution of goods, there are merely three paperss. However, information of the three paperss is different. One transcript is used for look intoing measures. The 2nd 1 is used as the client ‘s advice note. The last 1 is used by driver and client ‘s response. There is non complete papers and note in the procedure of goods reassigning. Fourthly, the information of any alteration such as losing, add-on and duplicate, those can non be reported to head office duly. In present system, losing despatch notes are merely study one time. Those are sent to gross revenues section where it is filed. Last, the information of orders besides can non be recorded instantly by caput office. The information of client ‘s order and inside informations of dispatchs are non recorded in informations base instantly in present system. The information is inputted hebdomadally. The sale clerks input the information when they receive. 2.3 Recommendations If despatch notes are added, duplicated or lost when input to the invoicing tally, there are hazards of losing inside informations, confounding stock list, detaining informations entry, and inefficient direction. Harmonizing to present operational state of affairs, the suggestion should be: First, the ROOFLEX LIMITED should hold complete enrollment system. The paperss and notes should be recorded instantly and consistently in order to guarantee security and integrate of inside informations. Each of these procedures must maintain the groundss and recording equipments. For illustration, each despatch paperss should include the client ‘s order figure, the measure and class. Then, based on the different intent, the inside informations can be different. Documents and records for the gross revenues and aggregation rhythm ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p453 ) . Classs of minutess Histories Business maps Documents and records Gross saless Gross saless Histories receivable Processing client orders Allowing recognition Transporting goods Charging clients and entering gross revenues Customer order Gross saless order Customer order or gross revenues order Transporting papers Gross saless bill Gross saless diary Drumhead gross revenues study Histories receivable maestro file Histories receivable test balance Monthly statements Cash grosss Cash at bank Histories receivable Processing and entering hard currency grosss Remittance advice Prelisting of hard currency grosss Cash grosss diary Gross saless returns and allowances Gross saless returns and allowances Histories receivable Processing and entering gross revenues returns and allowances Credit note Gross saless returns and allowances diary Write-off of bad histories Histories receivable Provision for dubious debts Writing off bad histories receivable Bad history mandate signifier General diary Bad debt disbursal Bad debt disbursal Provision for dubious debts Supplying for bad and dubious debts General diary Second, ROOFLEX LIMITED should construct a cardinal data-processing library. That means edit all client orders ‘ order figure and kind. It makes client order to easy happen and alter. Third, ROOFLEX LIMITED should set up timely airing of remote informations system. Head office can efficaciously transport out macro-control and resource allotment. Information of client orders can be inputted instantly. That avoids unneeded cost of direction and cargo. Inventory besides can be more precise controlled over. Any losing or losing can be traced to the centre information base. Any adding or doubling besides can be edited straight and instantly through remote information system. However, sometimes those suggestions which are discussed as above will increase the company ‘s operational cost, but it is merely through these recommendations in order to guarantee the company ‘s development and effectual direction. If there is the event of informations loss or mis-management, so the harm of the company is much larger than the current betterment program. 3.0 Payroll rhythm 3.1 Theory discuss Internal controls for paysheet ( Homewood, 2001, p171 ) Control aim Details Specific internal control Care of complete records All minutess should be recorded decently Payroll checks should be prenumbered and wholly accounted for Validity All payroll minutess should be for labour services provided by non-fictitious employees Payroll minutess should be authorized Time cards should be approved, and compared with leave and absentee studies Separation of responsibilities berween payment and work blessing Mandate processs for work public presentation, wage rates and tax write-offs Internal cheque comparing paysheet with expiration studies to forestall payments to fabricated employees Accuracy Payroll minutess should be accurately recorded Payroll minutess should be decently classified Payroll minutess need to be recorded in a timely manner Internal cheque on clip cards, wage rates and tax write-offs Internal rapprochement of paysheet registry to payments and employee records Chart of histories process Precautions Access to employee and paysheet records restricted to sanctioned staff members Duties for paysheet readying, subscribing wage checks and paysheet distribution need segregation Accountability Unclaimed pays necessitate to be controlled Unclaimed checks should be returned to histories, placed in a suspense history and finally voided Independent rapprochement of paysheet bank history Valuation End of twelvemonth liability should be reconciled to payroll registry 3.2 Case analysis Based on present paysheet system, there are some hazards in ROOFLEX LIMITED. First, the occupation cards and absence faux pass are non recoded seasonably. The occupation cards and absence faux pass merely be finished hebdomadally. That increases the hazard of rawness and non-precision of information. Second, the occupation cards and absence faux pass are completed by employees. Employees record the occupation cards and absence faux pass by themselves that increase the hazard of stuffs misstatement. Sometimes, employees can non enter the occupation cards and absence faux pass bona fide. Employees normally do non hold authorization of finishing own the occupation cards and absence faux pass. Third, the procedure of paysheet rhythm perchance be confounding information. When all occupation cards and absence faux pass are batched together, that make the section caputs confuse the information. In other words, the section caputs confuse the inside informations of the occupations and absences of employees. The section caputs can non separate the state of affairs of each employee. Finally, the Final page of an input listing is fuzzed inputting. The qualitative and quantitative of the Final page of an input listing is besides uncertainness. The points are non expressed and specific. Such as, harmonizing to the present Final page of an input listing, some employees entire on the job hours are calculated, and others are non be calculated. The each employee ‘s rate of wage is non defined. There is the job of rejection. Those increase the hazard of stuffs misstatement, and the irrational nature of pay payment. The tax write-offs, gross wage and net wage are non included in the Final pages of an input listing. 3.3 Recommendations Harmonizing to the present paysheet system, the suggestions of ROOFLEX LIMITED show as below: First, the employee subdivision quickly needs to update records. Independent cheques should be made of files that against paysheet records. Second, the procedures of paysheet rhythm need to clear up the mandates. The employees ‘ occupation cards and absence faux pass should be made by independent employee who is non-fictitious employee. The occupation cards and absence faux pass should be made daily. The primary aim is to guarantee that merely bona fide employees are paid for existent work performed ( Leeson & A ; Sisto & A ; Flanders, 2010, p76 ) . Third, the Final page of an input listing must include each rate of wage which relate to occupation cost base. It besides should affect each employee ‘s working hours, tax write-off, gross wage, and net wage. The entire on the job hours and sum of payment should be recorded in the Final page of an input listing. The reject points needed to be recalculated and so recorded in the Final page of an input listing. The most of import is the points of the Final page listing that can be traced to each employee and each section. The figures should be accurate and appropriate. 4.0 General controls of the company ‘s application system development 4.1 Theory discuss The general controls ‘ definition is ‘those manual and computing machine controls that relate to all or many computerized accounting applications to supply a sensible degree of confidence that the overall aims of internal control are achieved and assist guarantee the continued proper operation of information systems ( Gay & A ; Simnett, 2007, p363 ) ‘ There are five types of general controls: organisational control, systems development and care controls, entree controls, informations and procedural controls ( Leung & A ; Coram & A ; Cooper, 2007, p297 ) . ‘Application systems development and care controls relate to the mandate, bing, transition, proving, execution and certification of new and revised systems and applications ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . ‘ 4.2 Case analysis Base on the description of the application system development of the instance, there are several failings in the present processs of ROOFLEX LIMITED. First of wholly, there are non clear and specific governments which relate to the different degree of direction. The procedure repetition some the stairss and permissions. The responsibilities and duties are non distinguished clearly and decidedly. Second, the processs deficiency of the effectual communication channel. The procedure of the signifier passing is excessively cumbrous and complex. The staffs merely write their sentiments in the signifier. Sometimes, that will do the following staff ‘s confusing. Third, certification of new systems and applications are unequal. The coder updated the plan certification. The analyst checked the alteration petition and updated the paperss once more. The certifications are non adequately understood and depict the system. The content of the certifications are is non complete. Fourthly, there is non important trial about the new system. Programmer merely repeated the few stairss for the whole system trial. The trial of new system besides do non compare with the old system to happen the inadequacy. Finally, the whole procedure perchance irrespective the job of transition. 4.3 Recommendations Harmonizing to the present process, the suggestions are showed as follow: First, ROOFLEX LIMITED should place the duties of the different degrees of staffs ( Leeson & A ; Sisto & A ; Flanders, 2010, p146 ) . Position Duties CIS director Maintains control over all CIS activities Systems analyst Responsible for the rating and design of bing and new systems. Programmer Based on the above specifications the coder develops flow charts and plans. Computer operator In really big organisations with a separate computing machine section the computing machine operator runs, operates and executes computing machine hardware and plans in conformity with set operating instructions. Data entry operator Inputs dealing informations into the computing machine Librarian Maintains both detention and control over systems certification. Data control group Supervises the input, processing and end product of all informations. Second, the testing of new system should supply the consequences that are satisfied its original design specifications. In other manus, the testing should guarantee all plans can be operated with other bing plans ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . The pilot proving procedures is the utile manner to be used to measure the new system ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . The consequences of pilot testing can be used to measure whether or non the new system is appropriate. Third, the certification should be achieved flow charts and described the whole system such as the of import reformation and most of import portion of plan. Fourthly, the old system ‘s files and paperss should be converted to the new system wholly and accurately ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . Fifthly, the whole procedure of the application development should set up a smooth communication channel. Each measure should be suitably separated. Mention: Arens, A, A & A ; Best, P, J & A ; Shailer, G, E, P & A ; Fiedler, B, A & A ; Loebbecke, J, K. ( 2002 ) . Auditing in Australia: An incorporate attack. ( 5th ed. ) . Naval special warfare: Pearson Education Australia. Arens, A, A & A ; Best, P, J & A ; Shailer, G, E, P & A ; Fiedler, B, A & A ; Loebbecke, J, K. ( 2007 ) . Auditing in Australia: An incorporate attack. ( 7th ed. ) . Naval special warfare: Pearson Education Australia. Homewood, L ( 2001 ) . Auditing Fundamentalss. Vic: Third Imperativeness Leitch, M. ( 2008 ) . Intelligent Internal Control and Risk Management: Planing High-Performance Risk Control Systems. Burlington: Gower Publishing Company Leung, P & A ; Coram, P & A ; Cooper, B. ( 2007 ) . Modern Auditing Assurance Services. ( 3rd ed. ) . QLD: John Wiley & A ; Sons Australia, Ltd. Leeson, D & A ; Sisto, S, D & A ; Flanders, D. ( 2010 ) . Internal Controls and Corporate Governance. ( 3rd erectile dysfunction ) . Naval special warfare: Pearson Australia The Institute of Chartered Accountants in Australia. ( 2009 ) . Australia Audit Manual for Small and Medium Sized Businesses. Sydney: Thomson Reuters ( professional ) Australia Limited. Part B 1.0 Introduction Presents, harmonizing to the influences by concern, it increases the demand of scrutinizing and confidence services. Hearers become to play highly of import functions in concern activities. The ethical regulations and ethical decision-making theoretical accounts are associated with the scrutinizing profession. The credence of the duty of actions is separating grade of the accounting profession in the public involvement. So, members should detect and follow with the ethical demand of this codification. That alternatively of lone satisfies the demands of single client or employer. It becomes hearers † duties. The codification of moralss is formal and systematic regulations, rules, ordinance or jurisprudence. It is developed by community which promotes its well-being. It besides excludes or punishes any understanding behaviours. Therefore, a codification of moralss may function several intents. For illustration ( CALOT? , 2008 ) : 1. Make expressed values that may be implicitly required. 2. Bespeak how member to move towards one another. 3. Supply an nonsubjective footing for countenances against people who break the regulations. In order to avoid the possible auditing menace, the hearers have to analysis the instance from several parts. In this essay, I will analyse the state of affairss and characters that hearer can non scrutinize the companies. I besides will discourse which company can be audited by hearer. 2.0 Client Acceptance portion A batch of facets should be considered before an hearer accepts a new client and set up relationship in public pattern. The most of import is whether the credence will make menaces to compliance with the cardinal rules. For illustration: The client ‘s issues exist some dubious points and jobs. Client ‘s issues could endanger conformity with the cardinal rules, such as some illegal activities related to the client issues ( APES110 s210, 2006 ) . If the identified menaces are non similar as clear insignificant, precautions. They should be applied to extinguish the identified menaces and cut down the hazards to an acceptable degree. In the other words, the important menaces must be clearly evaluated ( APES 110 s210, 2006 ) . However, if the client has menaces and high hazards which can non be eliminated or kept in the acceptable degree, the audit should reject to scrutinize the company. Those menaces and high hazards are showed as follow parts. 2.1 Threats and Precautions Conformity with the cardinal rules may potentially be threatened by a broad scope of fortunes ( APES 110, 2006 ) . Such as: Self-interest Self-review Advocacy Acquaintance Bullying 2.1.1 Self-interest menace The struggle of involvement state of affairs may be by the undermentioned grounds: The first ground is the hearers and professional member of audit squad who is non capable of exerting nonsubjective and impartial judgements in relation to the behavior of scrutinizing. Another ground is a sensible individual who knows all relevant facts and fortunes. The individual would reason that the hearer or a professional member of the audit term is non capable of exerting impartial judgements in relation to the behavior of the auditing ( APES 110, 2006 ) . For illustration: 1. The hearers have close concern relationship with a client. 2. The hearers are jointly keeping a fiscal involvement with a client. 3. The hearers have possible employment with a client. 2.1.2 Self-review menace A self-review menace exists whenever an hearer provides the audit client with rating services that result in the readying of a rating. It is incorporated into the client ‘s fiscal study ( sexto, 2009 ) . The self-review menace could non be reduced to an acceptable degree by the application of any precaution if the rating service involves the rating of affairs stuff of the fiscal statements, and the rating involves a important grade of subjectiveness. So that, such rating services should non be provided ( APES 110, 2006 ) . The important illustrations are showed as followers: A member of the confidence squad who late have been a manager or senior officer in the client. It will straight impact the capable affair of the confidence battle if the individual carry out service for the client. After being involved in their design or execution, hearers report on the operation of fiscal systems 2.1.3 Advocacy menace Advocacy can be seen as a calculated procedure of talking out on issues of concern that in order to exercise some influence on behalf of thoughts or individuals. In scrutinizing, the protagonism may be when the hearer make managerial determinations on behalf of the client, usage persons that involve the audit to set about the work, and the hearer commit the audit client for dealing ( APES 110, 2006 ) . For illustration: A entity is a fiscal statement audit client and the portions are promoted in a listed entity Acting as an advocator on behalf of an confidence client in judicial proceeding or disputes with 3rd parties. 2.1.4 Familiarity menace A acquaintance menace happens because the house or single individual in an battle squad. It may go excessively sympathetic to the client ‘s involvements when there is a close or long-run relationship with a client, its managers, officers or employees ( APES 110, 2006 ) . For illustration: Director or officer of the client holding a stopping point or immediate household relationship with a member of the battle squad. A manager or officer of the client or an employee in a place to exercise direct and important influence over the capable affair of the battle is former spouse of the house. 2.1.5 Intimidation menace When a individual in the battle squad, he or she may be deterred from moving objectively and exerting professional incredulity by menaces. The menaces include existent menaces and perceived menaces which from the managers, officers or employees of an confidence client ( APES 110, 2006 ) . For illustration: Bing threatened with judicial proceeding. In order to cut down fees, hearer is pressured to cut down unsuitably the extent of work performed. There must be appropriate precautions that relate to obtain cognition and understand of the client, such as its directors and proprietors responsible for its direction and concern activities. It besides has to better corporate administration patterns or internal controls by procuring the client ‘s committedness. A member in public pattern should worsen to come in the client relationship if it is non possible to cut down the menaces to an acceptable degree ( APES 110, 2006 ) . 3.0 Engagement credence portion A member in public pattern should hold to supply merely those services. The member is competent to execute in public pattern. Before accepting a specific client battle, a member should see whether credence would make any menaces to compliance with the cardinal rules in public pattern ( APES 110, s210 ) . The member should measure whether such trust is warranted if the member in public pattern intends to trust on the advice of an expert. The member should besides see the factors such as expertness, resources, repute, and applicable professional and ethical criterions. This sort of information may be got from the expert. That come from anterior association or confer withing others ( APES 110 s210, 2006 ) . 4.0 Case concerned changing or replacing When a member consider to tender for an battle which presently held by another professional comptroller, or who is asked to replace another professional comptroller in public pattern, he or she should find whether there exist any appropriate grounds, professional or something else for non accepting the battle ( APES 110 s210, 2006 ) . For illustration ( in public pattern ) : A proposed comptroller accepts the battle which has some menaces of professional competency and due attention. It is, nevertheless, the comptroller does n't recognize it before accepts battle. In order to assist the member to make up one's mind whether it would be appropriate to accept the battle in public pattern, the significance of the menaces should be evaluated by direct communicating with the bing comptroller for happening the facts and fortunes behind the proposed alteration. For illustration: The facts and dissensions are existed with the bing comptroller that may act upon on determination about whether accepting the assignment can non to the full reflect on the evident grounds of altering in assignment. Before the proposed comptroller who is asked to accept nomination as hearer or replace an bing hearer must pay attending that ( APES 110 s210, 2006 ) : Ask for the prospective client ‘s permission to pass on with the bing hearer. If it is refused the proposed, the hearer should worsen the nomination or audit battle. Once reception of permission, the hearer should inquire for the information in composing from the bing hearer. The hearer enables a determination as whether the audit nomination or the battle can be accepted. If the proposed comptroller is unable to pass on with the bing comptroller, and acquire the honest and unambiguous information, the proposed comptroller should seek to obtain information about any possible enquiries of 3rd parties or background probes. If menaces can non be eliminated or reduced to an acceptable degree, a proposed comptroller should worsen the battle unless there is satisfaction as to necessary facts by other agencies ( Public finance, 2004 ) . 5.0 Decision: The concern and regulative environment in which audit and confidence service suppliers work that continue alteration. In order to execute appropriate and relevant function in such a dynamic environment and go on to run into the public involvement, the methods of scrutinizing and confidence demand to be appropriate. That should be ensured by scrutinizing and confidence ‘s standard-setters. With turning accent on the information and communicating concatenation, the completion and communicating phases of confidence service ‘s battle are besides draw our fading. It impacts on the work of audit and confidence professions. It becomes a important country in the international fiscal markets. It can assist the hearer to avoid the possible hazard and menace which go together with the codification of moralss ( Gay & A ; Simnett, 2007 ) . The hearer can non make an audit for anybody. There are three facets of menaces and hazards should be concerned and evaluated. They are menaces and precautions, engagement credence portion, and instance concerned changing or replacement. Hearers should see the whole fortunes to measure the clients. Hearers besides should cut down the hazards to an acceptable degree. If there are important hazards and leery that will straight act upon on hearers ‘ professional public presentation, the hearer can non accept to scrutinize the client. If the hearer deficiency of the profession cognition about the client ‘s industry, the hearer besides should reject make audit for the client.