Retail management case study Essay Example | Topics and Well Written Essays - 500 words

Retail management case study - Essay Example With the help of Simon’s decision-making structure one can examine the decision making process. Also, included in the model is the time and cost savings of the customers. The satisfaction levels can also be measured with this model. Apart from the design and choice factors the consumers also give due consideration to cost and time savings factor. These aspects affect the consumers greatly and help them to make the decision accordingly. In the present structure of online shopping the comparison shopping agents play an active role between the suppliers and the consumers in order to yield efficient markets. But the recent days shopping agents are mostly determined by the price factor and it is not dependent on the supplier and consumer differentiation. However, in spite of tremendous growth in the Web commerce and the superlative growth of consumers now making purchase online it is not very clear what actually makes the consumers purchase from the online shopping malls. The most important characteristics of the online retailers is that they allow the vendors to make their own unique interactive web pages, enabling the consumers to decide accordingly as per their needs and comfort zone. These tools are a great differentiator in terms of consumer preferences and can change a shopper from one website to the other. The product information available can help the customers to take the decisions accordingly. But while making the decision the consumers at times are unable to evaluate all the available alternatives with in depth analysis. Hence they use primarily a two stage process while taking such a decision. These are: Considering this the consumer requires the correct tools in order to select the most appropriate commodity. These tools are very effective to make the initial decision much easier. The in-depth analysis can also be made before deciding on the final product. The better the tools the

The Use of Animals for Research Assignment Example | Topics and Well Written Essays - 500 words - 1

The Use of Animals for Research - Assignment Example Scientific research benefits most individuals because there are new products developed through research. Individuals benefit from the quality and safe products in society. There are special animals used to test scientific products in society. The animals are bred in labs specifically to be used for scientific research. They are not taken from their natural habitat every time research needs to do. They are given specific diets that are important in scientific research. Human beings need animals to be part of their survival. Nature gave the human being a brain to be used to make life better. Humans are entitled to use the resources available to us to find ways of surviving (Melby, 16). The use of animals for research is vital for the existence of individuals in the universe. There is a food chain in the animal kingdom and animals hunt others for food. Individuals kill animals like cows and chicken for food, it indicates that there is a food chain that exists. In conclusion, animals in biotechnology are only used for research. Animal testing should not be eliminated because of human benefit from it. Animal testing does give individuals the right to abuse animals. Animals need to be respected and treated with dignity. Statistics show that more than half of the researches on biotechnology depend on animal testing. The investigations depended highly on animal testing for success. Lastly, the use of animals for experimental testing has resulted in more benefits to human than the minimal harm it causes. Animals are important of biomedical research, for their contribution to the development of drugs.

The Education In Reduce Audit Expectation Gap

The Education In Reduce Audit Expectation Gap Introduction The issue of audit expectation gap (AEG) has been very significant to the accounting profession since mid 1970s and continues to be debated until today. In the 1970s and 1980s, massive corporate failures have caused the accounting profession to be severely criticized by the public. For example, in 1973, Equity Funding an insurance firm based in Los Angeles collapsed when its computer-based fraud was discovered. In May 1982, Drysdale Government Securities collapsed followed by Penn Square Bank two months later. In 1985, the $340 million fraud in ESM Government Securities has been the largest securities fraud case ever to come before a US federal court at that time. Auditors were then forced to battle with legal suits taken against them. Meanwhile, the mounting list of corporate failures and abuses, alleged audit failures, and lawsuits against prominent accounting firms has generated concern outside the profession which subsequently called the House Subcommittee on Oversight and Inve stigations of the Committee on Energy and Commerce to conduct a hearing or congressional investigation of the profession, which was chaired by John Dingell, (Management Accounting, 1985). In defense, the profession defined the concept of AEG and focused public criticism on that concept. The US accounting profession also responded to the scandals and criticism by appointing the Commission on Auditors Responsibilities (the Cohen commission) in 1974 and in 1978. The Cohen report concludes that there is an expectations gap between what auditors do and what the public expects of them. And then in 1986 the Anderson committee issues its report, Restructuring Professional Standards to Achieve Professional Excellence in a Changing Environment, in response to concerns over the professions ability to serve the public interest and retain public confidence. In 1987 The National Commission on Fraudulent Financial Reporting (popularly known as the Treadway commission) reports on how fraudulent financial management can be reduced and how auditors can reduce the expectations gap between themselves and the public (Mousselli, 2005). This is followed by the Accounting Standard Board released, in 1988, of nine expectation gap standards (SAS no. 53 through 61) which were intended to redu ce the gap between what the informed public perceives auditors to be responsible for and what auditors regard their own responsibilities to be. However, those standards have not succeeded in closing the gap (Martens and McEnroe, 1991). The profession has the view that, in general, the public believes that auditors should take more responsibilities in detecting fraud, illegal acts, and material misstatements and to perform better in communicating about the nature and the results of audits including giving early warning about the possibility of business failure (Guy and Sullivan, 1988). The nine new standards are believed to address these issues. The standards cover four broad categories: improving external communication, detecting fraud and illegal acts, making audit more effective, and improving internal communication. This also involves a new auditors report (Kolins, 1988). However, the public regards that auditors have a covenant with society to be responsible for the independent certification of financial statements. And one crucial way in which SAS Nos 56-61 fail to express the auditing covenant and, hence, fail to close the expectation gap, relates to auditors responsibilities with regard to illegal acts by cl ients (Martens and McEnroe, 1991). Therefore, despite the professions efforts to address the issue of AEG, the gap still exists. As mentioned by the SECs Chief Accountant Michael Sutton, there were five dangerous ideas held by some accountants; one of it being auditors have closed the expectation gap. According to Steinberg in 1997, even the new auditing standards on fraud cannot be expected to totally close the gap. This is supported by Sikka, Puxty, Willmott and Coopers (1998) contention that due to social conflict, the meaning of social practices, such as audits, is subject to continuous challenges and renegotiations and the gap between competing meanings of audit cannot be eliminated. And so, in 2002, the profession is back under the spotlight following another series of corporate collapses that made history in the United States. As noted by Eden, Ovadia, and Zuckerman (2003), the criticism against the auditors is renewed with every public corporations failure and each financial loss the public takes. The firm Arthur Andersen came to its demise because of its association with Enron, even though the verdict of obstruction of justice against the firm was overturned in 2005 by the United States Supreme Court (Moussalli, 2005). The crisis then led to the enactment of the Sarbanes-Oxley Act 2002 that is said to be the most sweeping reform ever to affect the accounting profession (Castellano, 2002). Now the accounting firms are regulated entities. Those corporate crises led to new expectations and accountability requirements, and hence, create this called expectation gap. An expectation gap is detrimental to the auditing profession as highlighted by Limperg, 1933 (cited in Porter Gowthorpe 2001) that: If auditors fail to identify societys expectations of them, or to recognize the extent to which they meet (or, more pertinently, fail to meet) those expectations, then not only will they be subject to criticism and litigation but also, if the failure persists, societys confidence in the audit function will be undermined and the audit function, and the auditing profession, will be perceived to have no value. In view of the detrimental effect of AEG to the auditing profession, various methods have been suggested in the literature to reduce the AEG. Education is one of the methods often recommended by researchers and practitioners as a means of reducing the AEG (Gramling, Schatzberg and Wallace, 1996). Definition Of Audit Expectations Gap The expectation gap is the gap between the auditors actual standard of performance and the various public expectations of auditors performance (as opposed to their required standard of performance). Many members of the public expect that: auditors should accept prime responsibility for the financial statements, auditors certify financial statements, a clean opinion guarantees the accuracy of financial statements, auditors perform a 100% check, auditors should give early warning about the possibility of business failure, and auditors are supposed to detect fraud. Such public expectations of auditors, which go beyond the actual standard of performance by auditors, have led to the term expectation gap. According to the auditing profession, the reality is that: management, as preparers of the financial statements, is primarily responsible for their content, even though management may request the auditors to prepare them; an audit only provides reasonable assurance that financial statements are free of material misstatement based on The CPA Journal entitled The Past and Future of Reasonable Assurance; an audit is no guarantee of solvency or financial performance; auditors are only required to test selected transactions it does not make economic sense, in to-days world, to check all transactions; and although auditors plan and conduct an audit engagement with an attitude of professional skepticism recognizing that circumstances such as fraud may exist that will cause the financial statements to be materially misstated, an audit does not guarantee that fraud will be detected. Several accounting researchers and professional accounting bodies have offered their definitions. For example, the phrase Audit Expectations Gap was first introduced into the literature over twenty years ago by Liggio (1974). In his article The Expectation Gap: The Accountants Waterloo? has defined that: à ¢Ã¢â€š ¬Ã‚ ¦the expectation gap is a factor of the levels of expected performance as envisioned both by the independent accountant and by the user of financial statements. The difference between these levels of expected performance is expectation gap. A few years later, in 1978, when the Cohen Commission Report was published, the definition extend to adds that a gap may exist due to the difference between the publics expectations and needs and what auditors can and should reasonably expect to accomplish. Porter (1993), however, argued that the definitions used by Liggio (1974) and the Cohen Commission Report were too narrow as they failed to consider the possibility of substandard performance by auditors. She states: these definitions are too narrow in that they do not recognise that auditors may not accomplish expected performance (Liggio) or what they can and reasonably should. They do not allow for sub-standard performance. It is therefore, proposed that the gap, more appropriately entitled the audit expectation-performance gap, be defined as the gap between the publics expectations of auditors and auditors perceived performance. According to Porter (1993), the gap has two components: the reasonableness gap and the performance gap. The reasonableness gap explains the expectation gap as the result of differences between what societies expects auditors to achieve and what auditors can reasonably expect to accomplish. Conversely, the performance gap views the issue as the differences in the publics expectations of auditors and their perceptions of auditors performance. Viewed in this way, the gap can be widened either by an increase in societys expectations (some of which can be unreasonable) or a deterioration in perceived auditor performance (sub-standard performance arises where the auditor fails or is perceived to fail to comply with legal and professional requirements). Therefore, the gap can be narrowed either by a reduction in societys expectations or an improvement in perceived performance. Other than that, a few researchers also attempt to define the audit expectations gap in general terms. For example, Liekerman (1990), indicates that expectations gap refers to the discrepancy between what professionals (auditors) appears to believe they are telling the rest of the community and what the rest of the community believes it is being told. This highlights the seriousness of the problem faced by the auditing profession which serves society rather than its immediate clients. Monroe and Woodliff (1993) defined the audit expectation gap as the difference in belief between auditors and the public about the duties and responsibilities assumed by auditors and the messages conveyed by audit report. Jennings et al. (1993) defined the audit expectations gap as the differences between what the public expects from the auditing profession and what the auditing profession can actually provide. Humphrey (1997) defines it as a representation of the feeling that auditors are performing in a manner at variance with the beliefs and desires of those for whose benefit the audit is carried out. According to Humphrey (1997), this definition can be extended to include other issues such as the adequacy of auditing standards and the quality of audit delivery. Local Auditing Context In Malaysia The Companies Commission of Malaysia regulates all companies including public listed and private limited companies incorporated under the Malaysian Companies Act 1965 (CA 1965). Section 169(4) of the CA 1965 requires every company incorporated under the Companies Act to have its financial statements audited before they are presented at the annual general meeting. Section 9 of the Act further requires that the audit must be performed by an approved company auditor as defined under Section 8 of the CA 1965. The auditors in Malaysia are regulated by Malaysian Institute of Accountants (MIA). Malaysias first documented financial reporting regulations were the Companies Ordinance 1940, which was repealed in 1965 to make way for the Malaysian Companies Act (CA, 1965). Introduction of the CA (1965) marked a significant turn in the countrys financial reporting practice as the Act, through the provisions of section 167 and the ninth schedule, established formal requirements, rules and regulations on accounting. Section 169 of the act requires the directors of every company to present audited financial statements at the annual general meeting and to ensure that the statements give a true and fair view of the companys affairs and results of its operation. The duties of the auditor were specified in section 174, which include: reporting to the members of the company on the accounts; ensuring timely submission of the audit report to the company; expressing an opinion on the truth and fairness of the financial statements; and ensuring compliance with the requirements of the Companies Act 1965 and the applicable approved accounting standards. The approved accounting standards are those standards that are issued or approved by the Malaysian Standards Board (MASB). Under Section 174 (8) of the Company Act 1965, auditors are required to report to the Registrar on any breach or non-observance of any provision of the Company Act 1965. The auditors are required to follow the Malaysian Approved Standards on Auditing (MASA) in the conduct of their audits. Any breach of or failure to comply with MASA could be considered as conduct discreditable to the profession, and this could lead to disciplinary action against the auditors (Arens et al 2003). With effect from 30 September 2004, the MIA has implemented the Anti-Money Laundering Act 2001 (the AMLA, 2001). The AMLA (2001) requires auditors, accountants and company secretaries who are members of the Malaysian Institute of Accountants (MIA) to report suspicious transactions of their clients to the Financial Intelligence Unit in the Bank Negara (Central Bank of Malaysia). In addition, Section 50 of the Securities Industry Act 1983 (SIA) stipulates that auditors are required to report to the Securities Commission any irregularities that are found during the course of the audit which may jeopardize the funds or property of the shareholders. Qualification Levels Education is not only aimed at meeting short-term professional and labour market needs and requirements. Education plays an important role in science and culture and for personal development. However, education has to provide access to qualifications and competences which facilitate a professional career. Most accountants and auditors need at least a bachelors degree in business, accounting, or a related field. Many accountants and auditors choose to obtain certification to help advance their careers, such as becoming a Certified Public Accountant (CPA), ACCA or MICPA. Generally, they take those professional papers for the purpose of become qualified professional auditors. Level qualifications usually focus on a particular subject or area in basic knowledge, skills and understanding. ACCA The ACCA qualification is designed to provide the accounting knowledge, skills and professional values which will deliver finance professionals who are capable of building successful careers across all sectors, whether they are working in the public or private sectors, practicing in accounting firms, or pursuing a career in business. It also embeds the global accounting education standards set by the International Federation of Accountants (IFAC). There is a strong focus on professional values, ethics, and governance. These skills are essential as the profession moves towards strengthened codes of conduct, regulation, and litigation, which with an increasing focus on professionalism and ethics in accounting. CPA Certified Public Accountant (CPA)  is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience. CPA members and students work across a variety of roles in both practice and industry including, sectors such as financial services, banking, manufacturing, construction, education and consultancy. MICPA Malaysian Institute of Certified Public Accountants (MICPA) promotes high standards of professional conduct and technical competence of members to safeguard public interest and provide quality professional education and training. It also enhances the value and distinctiveness of the Certified Public Accountant (CPA) qualification. This professional qualification is qualified for membership of the Malaysian Institutes of Accountants (MIA) after 3 years of approved working experience and as a member of MICPA. Research Problem The profession believes that the gap could be reduced over time through education. Studies have been carried out overseas and in Malaysia to determine the effect of education in narrowing the audit expectation gap. Previous research done in Malaysia had investigate the effect of audit education in reducing audit expectation gap by Kasim and Mohd Hanafi in 2005 and the benefits of internship to students by Minai et al. in 2005. However, Pierce and Kilcommins (1996) in Ireland suggest that although education can make a significant contribution to narrowing the expectation gap, there is a need to supplement it with other measures. Therefore, this study seeks to provide evidence of another way of education such as implementing active learning strategies, improve the illustration of lecturers during the classroom learning and seminar or training as a further education to increase the knowledge of auditors roles and responsibilities. Purpose of The Study The purposes of this study are: The surveys on auditors perceptions on issues of education in reduce the expectation gap regarding roles and responsibilities of auditors in the auditing process. To determine whether there is a significant different in auditors perception between the big firms and small firms. In particular, this study sets out to test three main method of education in order to ensure that it can be narrowing the gap: to examine the impact of implementing active learning strategies in education. to examine the impact of illustration of lecturer during the class room learning. to examine the seminar or training as a further education to increase the understanding of auditors roles and responsibilities. Scope of Study This study aims to perform a research among the auditors in big firms and small firms. It investigates the perceptions of auditors between big firms and small firms about the method of education that may help to reduce the audit expectation gap. Emphasis was given on the aspects of roles and responsibilities of auditors in auditing process. According to this study, a statistical hypothesis test is used as a method of making statistical decisions based on the experimental data. Contribution It is hope that this study on the method of education enables the audit expectation gap to be reduced in a comprehensive and effective manner. It also hoped that such an attempt can provide some valuable insights for the auditing professional and regulatory bodies to enable them to take effective steps to reduce the audit expectation gap in Malaysia. Besides, it gives a clear view that education improves the level of understanding of the roles and responsibilities of auditors in relation to the function of auditing process. CHAPTER 2: LITERATURE REVIEW Introduction Literature relevant to the expectations problem in auditing is extensive and ranging, for example, from empirical and experimental research to ascertain beliefs about auditing and its effects on the decisions of particular groups to analysis of legal judgments and to the work of various professional and governmental investigations established to consider audit related issues. There are also studies concentrating on psychological aspects, that is, theories of human judgment relating to views and opinion formed by different groups of people. They are documented in forms of reports, research findings, commentaries and argumentative writings in various auditing and accounting journals, magazines and even newspapers. Research On Expectations Gap The audit profession began to face public criticism in the 1970s, leading to the emergence of the expectations gap. Most debates on expectations issues seemed to cover, broadly, the specification of the role or functions that auditing is intended to fulfill, communications and reports from auditors, the structure and regulation of the provision of audit services, and the level of quality in the performance of audits. Most of the studies ascertain the auditors and the publics view of the roles and responsibilities of auditors through the use of questionnaire surveys. In the United States, Baron et al. (1977), they had examined the extent of auditors detection responsibilities with respect to material errors, irregularities and illegal acts. The aims of this study are to establish whether they are any differences in the perceptions regarding auditors detection and disclosure duties between the auditors and users of accounting reports (financial analysts, bank loan officers and corporate financial managers). The result from this study was that auditors and users of accounting reports have significantly different beliefs and preferences on the extent of the auditors responsibilities for detecting and disclosing irregularities and illegal acts. They also show that small-firm CPAs, large-firm audit partners, corporate financial managers, bankers and financial analysts thought Statements on Auditing Sta ndards (SAS) Nos. 16 and 17 inadequately clarified the CPAs responsibilities for detecting and reporting on clients deliberate material falsifications, other material misstatements and non-material illegal acts. In particular, users held auditors to be more responsible for detecting and disclosing irregularities and illegal acts then the auditors believe themselves to be. Based on the study in Singapore by Low et al. (1988), their objective was to examine the extent of the expectation gap between auditors and financial analysts on the objectives of a company audit. The study finds that, both groups perceived the traditional objectives of the audit such as expressing an opinion on financial statements as one of the primary audit objectives. However, besides this objective, respondents possessed an array beliefs as to what they considered as audit objectives. In the views of financial analysts, they perceived an audit as setting a seal on the accuracy of the financial accounts of the company. Furthermore, their perceptions of fraud prevention and detection responsibilities of auditors were more demanding than those that the auditors believed they themselves should possess. According to the Humphrey, Moizer and Turley (1993) in United Kingdom, they had examined the expectation gap by ascertaining the perceptions of the individuals of audit expectations issues through the use of a questionnaire survey comprising a series of mini-cases. The issues investigated include the following: What is and should be the role of the auditor? What should be the prohibitions and regulations placed on audit firms? And what decisions could the auditors expected to make? The respondents included chartered accountants in public practice, corporate finance directors, investment analysts, bank lending officers and financial journalists. The surveys review a significant difference between auditors and the respondents which represent some of the main participants in the company financial report process in their views on the nature of auditing. The result from this study showed that an audit expectation gap exists, specifically in the areas such as the nature of the audit functi on and the perceived performance of auditors. In this study they also found that the critical components of the expectation gap includes auditors fraud detection role, the extent of auditors responsibilities to third parties, the nature of balance sheet valuations, the strength of and continuing threats to auditors independence, and aspects of the conduct of audit work for example, auditors ability to cope with risk and uncertainty. Humphrey expressed concern over the possibility of completely closing the gaps because such problems have been persistently in existence within the audit profession. An empirical investigation on audit expectations gap in Britain was done by Humphrey, Moizer and Turley in 1993. Questionnaires were mailed to chartered accountants in public practice, corporate finance directors, investment analysts, bank lending officers, and financial journalists to ascertain the perception of individuals about audit expectations issues. Out of the total of 935 respondents, 82% were accountants and 73% were auditors. Both groups agreed that too much was expected of auditors by the investing community. The financial directors were almost equally split on the issues, which is 42% disagreed, 19% neutral and 41% agreed. The three user groups were disagreed. From the research, 67%.of the overall of users disagreed. Extending from the study by Humphrey, Moizer and Turley (1993), Gloeck and De Jager (1994) studied on the expectation gap in the Republic of South Africa. The respondents were grouped into users, auditors, and financially knowledgeable person, which have the same characteristics as the sophisticated users in Humphrey. The results found that financially knowledgeable person in South Africa seemed to be more sophisticated than their counterparts in the United Kingdom, particularly in understanding the contents of an auditors report. However, they also concluded that the expectation gap regarding the fraud and auditors going concern opinion. Another empirical study was conducted by Porter (1993) in New Zealand to test the postulated structure of the audit expectation-performance gap and to establish the composition and extent of the gap and its constituent parts. According to Porter, this research is an extension of those conducted by Lee (1970) and Beck (1974), who investigated the duties which auditors were expected to perform in the late 1960s in Britain and early 1970s in Australia, respectively. By using a mail survey, Porter ascertained the opinions of auditors interest groups (auditors, officers of public companies, financial analysts, auditing academics, lawyers, financial journalists and members of the general public) regarding auditors existing duties, the standard of performance of these duties, and the duties that auditors should perform. The findings from the survey revealed that 50% of the gap is attributable to deficient standards, 34% from society holding unreasonable expectations of auditors and 16% from perceived sub-standard performance by auditors. According to the study by Chandler et al. (1993), they looked at the various aspects of the development of the audit function in the United Kingdom and sought to explore the nature of auditors responsibilities and the publics perception of the auditors role. Their study that reviewed the evolution of audit objectives over the period of 1840 to 1940 suggested that statement verification was the primary concern of auditors in relation to public companies in the period 1830 to 1860, after which more emphasis was placed on fraud detection in the late nineteenth century. In the early part of this century, the primary audit objective reverted to statement verification. The study showed that audit objectives and practices tend to follow external events and that the profession has encountered great difficulty in reconciling public expectations with the practicalities of auditing. It also suggested that general confusion over the role of auditors has existed to such an extent that it has been difficult even for the profession to reach agreement on the main purpose of company auditing and the message to be sent to the investing public. Besides that, based on the study of Cameron (1993), he explored the relationship between public accountants and their small business clients in New Zealand by seeking the opinions of public accountants, small businesses and associated third parties like bankers, business consultants and enterprise agencies with respect to the roles that auditors are expected to perform and those that they actually perform. The results from the study were revealed that the three groups expected auditors to provide compliance services, give accounting-related advice, show concern for clients financial health, actively seek out client problems, and give general business advice. Auditors were perceived that they were actually providing all of the services expected of them except the service of actively seeking out client problems. In relation to the other functions, the actual performance of chartered accountants was generally perceived to fall below the expected levels. Epstein and Geiger in 1994 had conducted a survey of investors to gather information on various aspects of financial reporting issues, in particular on the level of assurance they believed that auditors should provide with respect to error and fraud. The surveys result suggested that investors seek very high levels of financial statement assurance and there exists an expectation gap between auditors and investors on the level of assurance an audit provides. Mohamed and Muhamad Sori (2002) performed a study about the audit expectation gap in Malaysia. They revealed that the audit expectation gap exists in Malaysia. The existence of the gap is due to a number of contributing factors; such as, uncertainties concerning the actual role of auditor; the satisfaction of clients with services provided by the auditors; and audit firms lack of independence and objectivity. However, this study did not include the differences in perceptions of the users and auditors in relation to the meaning conveyed by an audit report. Furthermore, issues such as the differences in perceptions between the users and the auditors in relation to the true and fair view of the financial statement and the going concern of the company were also not identified. A more comprehensive study have been conducted by Fadzly and Ahmad (2004) to examine the audit expectation gap among auditors and major users of financial statements: bankers, investors, and stockbrokers. The study focuses on the positive view of the expectation gap, which compares auditors and users perceptions on the duties of auditors. They found that the comparison of the auditors and users perceptions is able to reveal whether there is a state of unreasonable expectations among Malaysian users. The study reveals that an audit expectation gap exists in Malaysia, particularly on issues concerning auditors responsibility. A wide gap was found regarding auditors responsibilities in fraud detection and prevention, preparation of financial statements and accounting records, and in internal control. To complement the findings of Fadzly and Admad (2004), Lee and Palaniappan (2006) then conducted a survey on audit expectation gap in Malaysia to examine whether an expectation gap exists in Malaysia among the auditors, auditees and audit beneficiaries in the relation to the auditors duties. In addition, the study analyses the nature of the gap using Porters framework. The results proved the existence of an audit expectation gap in Malaysia. The study shows that the auditees and audit beneficiaries placed much higher expectations on the auditors duties compared with what auditors have perceived their duties to be. The analysis of the expectation gap indicated the exis

Appalachian Poverty Essay -- Poverty in America

Appalachian Poverty Poverty is a global problem, and it has existed from the beginning of civilization. Hunger, homelessness, and lack of health care are major aspects of this world-wide dilemma. Many countries are in complete poverty and a majority are third-world countries. Within the United States of America, a land of plenty, there are also pockets of extreme poverty. Governments around the world are trying to solve this huge problem. Third world poverty and Appalachian poverty, which occurred in the United States of America, have developed for various reasons, and these situations have led to a great deal of problems. Throughout the world, poverty has plagued all countries. In smaller, under-developed countries many people die from starvation. These countries can not afford to support their citizens. Due to their financial problems, the people lack proper shelter and clothing to keep themselves warm during cold months. Since they lack adequate shelter and clothing, diseases occur all over. These diseases develop a lot easier with poor nutrition. Once again with more financial problems, health care is limited to none. Lawrence Senesh, the contributor of "Poverty as a Social Problem" from World Book, says poverty is usually caused by the difficulty in holding and even getting a job(650). Ability, education, and skills help determine the kind of job an individual gets (650). Horten 2 Everyone does not have the same physical abilities and mental abilities. Poor health and abilities prevent some people from holding a job. Through science people have been able to hold onto jobs a lot easier (650). It has increased the need for professional workers and lowered the demand for the unskilled (650). So, the people with higher education will get paid a higher income, and people with lower education will get paid a lower income. Changes in economic slumps can often bring poverty. When businesses drop off and production declines people lose jobs without warning (650). Poverty is also caused by social conditions, such as racial discrimination (Blacks, Asians, and Mexicans) (650). Whites are usually the ones who do the discriminating (650). There are a variety of third-world countries in the world. A third world country is a country that is economically depressed and continues to grieve. Examples of third wor... ...achia." U.S. News and World Report 6 May 1996 : 62-63. Ralston, Jeannie. "Bark grinders and fly minders tell a tale of Appalachia." Smithsonian February 1996: 44-53. Ralston, Jeannie. "In the Heart of Appalachia." National Geographic February 1993: 112. Senesh Lawerence. "Poverty as a Social Problem." World Book 1977: 650-650a. Winerip, Michael. "What's a nice Jewish lawyer like John Rosenberg doing in Appalachia?" New York Times Magazine 29 June 1997 :25-27. ii Appalachian Poverty Thesis statement: Third world poverty and Appalachian poverty, which occurred in the United States of America, have come about for various reasons, and these situations have led to a great deal of problems. I. World-Wide poverty A. Third world poverty 1. Lack of Social Security 2. Lack of nutrition 3. Lack of financial stability B. First world poverty 1. New York 2. West Virginia II. United States of America poverty A. Cause of poverty 1. Unemployment 2. Racial dicrimination B. Effects of poverty 1. National shame iii 2. More poverty C. Resolution to poverty 1. Improve education 2. Improve technology

Martin Luther King, Marcus Garvey, & Malcolm X Discussion

2012: Segregation Still at Its Worst The way todays events and the lifestyle of living is approached, the people of our past would have been surprised to know how much we have accomplished, and even more surprised to know some things still remain the same. Since the beginning of mankind, people have fought for their rights in order to make life a much easier way to live with one another. Documents like the Bill of Rights, the Declaration of Independence, and even far back to the Ten Commandments, have been written to show some sort of peace structure to live by, with out harming one another.In America, freedom, justice, and equality for all has been a major issue that is yet to be fully fulfilled. Although, America is all about supporting the three lifestyles, the people are the ones who make the situation almost impossible to reach. If the strong leaders from our past were alive today helping us reach the right decision to these matters, the solutions would come even sooner to socie ty based on their helpful ideas, or maybe even the people of today would still be capable of assassinating them for their wise words and leadership.Leaders like Marcus Garvey, Martin Luther King Jr. , and Malcolm X, already had strong voices of opinion then and would have even higher voices today. Taking that if with the advanced science there is today, we would be able to bring back in time the lives of Martin Luther King Jr. , Malcolm X, and Marcus Garvey; for them to be able to be the same age they were while showing activism, and have an intellectual conversation with one another about the issues we are still facing, what would they have to say about them?Matters to discuss like the campaign election with our black President Obama, gangs in the United States, or an even more poplar subject; the battle for legalizing gay marriage throughout the states. Since Egyptian times there have been records of same sex couples, this is not a new subject to mankind but yet we treat it as if it is something our ancestors have never heard of and a new discovery. Gay marriage has been an on going debate in our society. The government trying to control who someone marries is limiting human rights. May 3rd, 2012.Walking along the beachy streets of Venice, California; Malcolm, Martin, and Marcus, run into each other while still in shock to be alive again where they are. Malcolm and Martin recognizing one another, Malcolm recognizing Marcus, and Marcus not being able to recognize neither since he came from an early time of theirs. After being together for a short amount of time in present day era, they have already learned about many events, issues, and problems there has stumbled through time. Taking a seat on a park bench, they begin to assemble some of their findings and ideas.Marcus: So men, one topic I've been hearing about both negatively and positive about has been the issue on either banning same-sex marriage or legalizing it. What do you all think should be done abou t that? Malcolm: Well beginning off with that, it brings back the dilemma we were fighting for back in our days for the right of our freedom because of the color of our skin. Even though the issue today is whether or not the same sex should be able to marry, but who is the government to tell someone who they could marry or who they cannot?Marcus: If it really is this big of an issue, all homosexuals who want to marry should just move to a state like Massachusetts, where same-sex marriage is legalized, and they could colonize there to be able to marry and be more comfortable in the communities they are in rather than fighting for it where their state will not allow it. Malcolm: Marcus, my father, may he rest in peace, had a big admiration for you and your ideas about how we should have handled racism your way about moving back to Africa to avoid the segregation here.And so do I. But in this country, we have learned to build up our nation and overcome issues like racism, not fully sin ce it still exists in some ways, but its been handled to avoid discrimination. Now we believe in equality, and equality means that you have to put the same thing over here that you out over there (Malcolm 139). Our country is a nation of freedom, but yet that is taken away when the freedom of others choosing the one to marry, the ones they love, comes to place. Since the beginning of our nation we have been fighting for eligious, racial, and many other basic human rights. Denying gay marriage is fighting against a human’s basic right to love. Marcus Garvey in the beginning of this conversation, is trying to state that if it is really important to homosexuals, they should just leave their state and enter one where same-sex marriage is legal. Something he had also been saying to his people during his reign of leadership, enduring in people's mind to simply go back to Africa where they are sure to receive equal treatment within their colored people.Readings had been done about t he topic by Martin Luther King, who wanted to uncover deeper about the subject of gay marriage. He learned that conservative Theodore B. Olson, of the republican party, states in his article; â€Å" The Conservative Case for Gay Marriage†, that legalizing same-sex marriage would be a recognition of basic American principles, and it would represent the culmination of our nation's commitment to equal rights. Theodore also states that it is the last major milestone to be over came in our fight towards civil rights.After accomplishing the black and white racism battle over the years, much is still the same. Martin Luther King: Well men, after hearing you two discuss yesterday a little of what should be done about the fact of gay marriage, I went off to uncover more about the issue. According to a man by the name of Gary Gates, he did a study of how many homosexuals there are in the United States alone, and it came out to over four million gays, that’s more than four millio n people we are denying equal rights too!This does not include people who claim to be bisexual as well. Marcus: Nothing has changed. These white folks have poisoned the rest of our country to harm not only the rights of a negro anymore, but the rights of regular human beings that would only want to be one and marry. They have lost their sympathies throughout, heterosexuals have settled down to see nothing but their own interest (Garvey 205). Martin Luther King: That is right. The tables have turned that even the white folks, deny their own people of color. Only because of the sexuality they have.Imagine being told the way you were born or see things or feel for them, is wrong? And it had to be untaught to you only because others do not approve for it? Or your religion does not? That is not the way this country should be heading. Malcolm: The internal consciousness of this country is bankrupt. They make it appear they have our good interests at heart, but when you study it, every tim e, no matter how many steps they take us forward, it's like we're standing on a–what do you call that thing? (Malcolm 143). Marcus: †¦ A treadmill! Malcolm: A treadmill!The treadmill is moving backwards faster than we're able to go forward in this direction. We're not even standing still–we're going backwards. If this country really wants to find a solution to gay marriage, I suggest we take it as an aggressively strong approach to get our voices heard, heard aboard! To where others believe this country is all about equality, we will show them we still aren't. Because thats the only way America finds conclusions to her problems. When America is afraid of outside pressure, or when she's afraid of her image abroad (Malcolm 159).Martin Luther King: Wait here Malcolm, I love your enthusiasm when it comes to doing the right thing for our people, but the way we approach this issue should not be aggressively to the point where we involve outside allies to help us solve o ur problems. The government will hear it from us, and only us. Our most powerful nonviolent weapon is, as would be expected, also our most demanding, that is organization. To produce change, people must be organized to work together in units of power. Malcolm: So once again King you think we should still be resolving important issues of our society with the help of nonviolence?Now, I am not judging you on your practice of nonviolence, but I believe that I myself would go for nonviolence if it was consistent, if everybody was going to be nonviolent all the time. I'd say, okay to you King, let's get with it, we'll all be nonviolent with the homosexuals. But I don't go along with any kind of nonviolence unless everybody's going to be nonviolent. And once that happens, well then, life has really changed. But up until now 40 something years later, things still seem to be the same. So in order to get the human rights there still seems to be achieved, power and aggression should be shown ( Malcolm 139).Martin Luther King: When Negros marched back in our days, so did the nation. If we could only get all the devoted homosexuals who want to marry to unite and march together, the results would be extraordinary. The power of the nonviolent march is indeed a mystery. It will be surprising to have a few hundreds, maybe even thousands, of gays marching to produce a strong reaction in their nation. When marches are carefully organized around well-defined issues, they represent the power which Victor Hugo phrased as the most powerful force in the world, â€Å"an ideas whose time has come. Marching feet announce that time has come for a given idea. When the die is a sound one, the cause is just one, and the demonstration a righteous one, change will be forthcoming. And marching once is not going to get us straight to the conclusion we want, it will take several marches to show how serious this really is to different types of peoples lives (Nonviolence 59). Marcus: I'm beginning to agree with what King here has to say†¦the technique of nonviolence shows to have worked before and it will be a continuous practice to be done in the future obviously.I still think gays should just move together to find their comfort zone where they are accepted, but that does take away from their pride and human rights they deserve. Now I too did more research on this, and sadly marrying the same sex denies you from even greater problems that are plain out unfair. Many people suggest that same sex couples just get domestic partnership or a civil union, but this does not allow them to benefit from health insurance. They cannot gain from their title of being a wife or husband. Employers don't allow spouse or children of same sex to have health care coverage and will only extend it through marriage.Malcolm: That is a big problem. Come to think of it, when someone in your family is hospitalized, the only visitation under critical conditions, are allowed by intermediate family and spouses. So most of these same-sex domestic partnerships are not allowed to see one another if even on the verge of dying. Martin Luther King: They are making it feel that perhaps homosexuals are less than human. The white men at first refused to accept change. And now not only is it the white man who is refusing to accept change it is also the black, the yellow, the brown.The struggles these gays are going through will begin to help them to evaluate themselves, and with their determination to struggle and sacrifice, until the walls of segregation have been fully crushed by the battering rams of justice, should be met again (Nonviolence 7). Facts about how Gay marriage is illegal is unconstitutional, this law takes away basic rights to gays that are important, it really all comes down to love. Looking around at so many gay couples around America, they were so devoted to one another, as a heterosexual couple is as well.After discussing this issue with many people who are against same-sex marriage, one was a changed person in regards to it. Marriage is not just a government form to people; it is a way of expressing their life long commitment to one another. Same sex marriage should be legalized because it supports what our nation believes in and will only unite our nation more. If Martin Luther King Jr. , Malcolm X, and Marcus Garvey were still alive today, this issue would be one they too would be battling for because banning same sex marriage goes against our nations fight towards equality.Basic human rights are taken away from gay couples, the last thing these leaders wanted to leave the Earth by was to know that human rights are still taken away from their own people. Something that they fought so hard to get out of. They would want everyone to see same sex marriage as nothing new or different from heterosexual marriage, just as they taught America and the world to see black and white people no different or greater than one another. Gays are humans too a nd should have the right to commit to the ones they love.

Public School Versus Home School Essay

Over the years people have debated which one is a better education system for children, whether it is public school, or home school. There are many arguments for which one benefits the student more, such as social development in children, the education level to which he receives and also the maturity level upon completion. With the number of homeschoolers growing at about 11% a year so you can see that the public opinion of homeschooling is slowly changing. Pros and Cons of public and home school education When considering the difference between public school and home school education there are many pros and cons for both sides it depends on the learning ability of the student. Here are some of those differences: Pros of Public School: * Learning within a social setting * Extracurricular activity availability * More curriculum opportunities * Diverse social education Pros of Home School * Free to choose curriculum * Free to choose schedule * Small teacher to student ratio. * Teaches students to be independent in their learning choices Cons of Public School: * High student-teacher ratio * Less independence (scheduled learning) * School chooses curriculum * Peers based on area instead of choice Cons of Home School * Usually more expensive than public school * Teachers are not always qualified to teach all subjects * It is harder to provide social interaction * Colleges sometimes have stricter admission policies concerning homeschooled students. Differences in social development. One main arguments between public school and home school is the social development of the student, according to a California study by researcher Dr. Brian Ray 92% of superintendents believe that home learners are emotionally unstable, deprived of proper social development and too judgmental of the world around them. And some home school parents argue that children are immersed daily in a hostile setting that constantly works to influence them in the ways of the world which their parents have not had time to prepare them properly. For example some people think that homeschoolers spend their days isolated from society at kitchen tables with workbooks in hand, even though there are many programs out there where they can get social interaction, NHERI reports that home schooled students participate in approximately five different social activities outside the home on a regular basis. On the other hand, parents of public school students now and days are not as surprised to see reports of or hear about school shootings; find drugs or condoms in backpacks; or receive phone calls from the police and principals. So the argument that home school parents make, is that they have more control on the social contact their children receive. According to a leading developmental psychologist, Dr. Gordon Neufeld, peer interaction instead of facilitating the process of socialization, it is now more likely to lead to the premature replacement of adults by peers in the life of a child. Such children become peer-oriented rather than adult-oriented and are more difficult to parent and teach. A parent who is truly interested in his child’s education and not just kicking against the system can easily find ways to give his child the socialization skills that will make him a better member of society. Public school advocates argue that the biggest problem with homeschooling children is that they miss out on socialization. They claim that by not being involved in the classical classroom environment, they miss out on social skills which are second nature to children from the public schools. Homeschooling parents who wish to give their children good social skills must go out of their way to  expose their children to social situations which they can learn these skills. Differences in educational advance Although many public school administrators say that parents lack the necessary skills to teach their own children and the department of education has no way of knowing if the homeschooled students are being taught the necessary curriculum they have passed legislation that requires parents to pass some level of certification with the state or local school district before teaching their children at home. Most of this can be discredited because of the study of Dr.Thomas Smedley, who conducted a study utilizing the Vineyard Adaptive Behavior Scales test, which identifies mature and well-adapted behaviors in children, where home schooled students ranked in the 84th percentile whereas public schooled students were only in the 23rd percentile. On average, government schools spent $6,500 per student every year and private schools spent $3,500. Parents undertaking home schooling spent of $550 per student each year, although this figure does not take into account the time spent by parents on home schooling for which a public schoolteacher would be paid. home schooling provides you not only with the opportunity to teach your children what you think they need to know to succeed in the real world, but it also allows them to opportunity to develop their own skills and interests to a degree that is rarely possible in the public schools. In conclusion, homeschooling can be the best option for a child if the following conditions exist: the home provides a suitable learning atmosphere, the parent is capable, the child is receptive and the option to home school exists. These factors include the enabling of parents, the emotional health of the child, interest and curiosity, the socialization of the child and the teachability of the child. Regardless of your choice, the important thing is to understand what is available and the consequences of both systems; although many teachers believe that successful home instruction by uncredentialed parents undermines their expertise and jeopardizes their jobs. Yet from the research the home learning environment seems more profitable for the students’ academic growth. References U. S. Census Bureau, The Barna Group, NHERI, Dr. Michael Slavinski, Dr. Brian Ray, Dr. Thomas C. Smedley, Dr. Larry E. Shyers, Dr. Michael Mitchell, Dr. Linda Montgomery, Dr. Rhonda A. Galloway, Dr. Amy Binder, Belick, Stacey; Kathryn Chandler; and Stephen Broughman, â€Å"Homeschooling in the United States: 1999. † NCES Technical Report, 2001-033. Washington, D. C. : U. S. Department of Education, National Center for Education Statistics, 2001 Smith, Christian, and David Sikkink. â€Å"Is Private Schooling Privatizing? † First Things 92 (April 1999): 16-20, Rudner, L. M. (1999). â€Å"Scholastic achievement and demographic characteristics of home school students in 1998†, Cloud, John and Jodie Morse. â€Å"Home Sweet School†, Neufeld, Gordon, â€Å"Homeschooling, Time. com, nheri. org, familyfun. go. com.

Sterilization in Nazi Germany

Sterilization in Nazi Germany In the 1930s, the Nazis introduced a massive, compulsory sterilization of a large segment of the German population. What could cause the Germans to do this after having already lost a large segment of their population during World War I? Why would the German people let this happen? The Concept of The Volk As social Darwinism and nationalism merged during the early twentieth century, the concept of the Volk was established. Quickly, the idea of the Volk extended to various biological analogies and was shaped by the contemporary beliefs of heredity. Especially in the 1920s, analogies of the German Volk (or German people) began surfacing, describing the German Volk as a biological entity or body. With this concept of the German people as one biological body, many believed that sincere care was needed to keep the body of the Volk healthy. An easy extension of this thought process was if there was something unhealthy within the Volk or something that could harm it, it should be dealt with. Individuals within the biological body became secondary to the needs and importance of the Volk. Eugenics and Racial Categorization Since eugenics and racial categorization were in the forefront of modern science during the early twentieth century, the hereditary needs of the Volk were deemed of significant importance. After the First World War ended, the Germans with the best genes were thought to have been killed in the war while those with the worst genes did not fight and could now easily propagate.1 Considering the new belief that the body of the Volk was more important than individual rights and needs, the state had the authority to do whatever necessary to help the Volk. Sterilization Laws in Pre-war Germany The Germans were not the creators nor the first to implement governmentally sanctioned forced sterilization. The United States, for instance, had already enacted sterilization laws in half its states by the 1920s which included forced sterilization of the criminally insane as well as others. The first German sterilization law was enacted on July 14, 1933 - only six months after Hitler became Chancellor. The Law for the Prevention of Genetically Diseased Offspring (the Sterilization Law) allowed the forced sterilization for anyone suffering from genetic blindness, hereditary deafness, manic depression, schizophrenia, epilepsy, congenital feeblemindedness, Huntingtons chorea (a brain disorder), and alcoholism. The Process of Sterilization Doctors were required to register their patients with genetic illness to a health officer as well as petition for the sterilization of their patients who qualified under the Sterilization Law. These petitions were reviewed and decided by a three-member panel in the Hereditary Health Courts. The three-member panel was made up of two doctors and a judge. In the case of insane asylums, the director or doctor who made the petition also often served on the panels that made the decision whether or not to sterilize them.2 The courts often made their decision solely on the basis of the petition and perhaps a few testimonies. Usually, the appearance of the patient was not required during this process. Once the decision to sterilize had been made (90 percent of the petitions that made it to the courts in 1934 ended up with the result of sterilization) the doctor that had petitioned for the sterilization was required to inform the patient of the operation.3 The patient was told that there would be no deleterious consequences.4 Police force was often needed to bring the patient to the operating table. The operation itself consisted of ligation of the fallopian tubes in women and a vasectomy for men. Klara Nowak was forcibly sterilized in 1941. In a 1991 interview, she described what effects the operation still had on her life. Well, I still have many complaints as a result of it. There were complications with every operation I have had since. I had to take early retirement at the age of fifty-two - and the psychological pressure has always remained. When nowadays my neighbors, older ladies, tell me about their grandchildren and great-grandchildren, this hurts bitterly, because I do not have any children or grandchildren, because I am on my own, and I have to cope without anyones help.5 Who Was Sterilized? Asylum inmates consisted of thirty to forty percent of those sterilized. The main reason for sterilization was so that the hereditary illnesses could not be passed on  in  offspring, thus contaminating the Volks gene pool. Since asylum inmates were locked away from society, most of them had a relatively small chance of reproducing. The main target of the sterilization program were those people with a slight hereditary illness and who were at an age of being able to reproduce. Since these people were among society, they were deemed the most dangerous. Since slight hereditary illness is rather ambiguous and the category feebleminded is extremely ambiguous, some people were sterilized for their  asocial  or anti-Nazi beliefs and behavior. The belief in stopping hereditary illnesses soon expanded to include all the people within the east whom Hitler  wanted eliminated. If these people were sterilized, the theory went, they could provide a temporary  workforce  as well as slowly create Lebensraum (room to live for the German Volk). Since the Nazis were now thinking of sterilizing millions of people, faster, non-surgical ways to sterilize were needed. Inhuman Nazi Experiments The usual operation for sterilizing women had a relatively long recovery period - usually between a week and fourteen days. The Nazis wanted a faster and perhaps unnoticeable way to sterilize millions. New ideas emerged and camp prisoners at Auschwitz and at Ravensbrà ¼ck were used to test the various new methods of sterilization. Drugs were given. Carbon dioxide was injected. Radiation and X-rays were administered. The Lasting Effects of Nazi Atrocity By 1945, the Nazis had sterilized an estimated 300,000 to 450,000 people. Some of these people soon after their sterilization also were victims of the Nazi euthanasia program. While many others were forced to live with this feeling of loss of rights and invasion of their persons as well as a future of knowing that they would never be able to have children. Notes 1. Robert Jay Lifton,  The Nazi Doctors: Medical Killing and the Psychology of Genocide  (New York, 1986) p. 47.2. Michael Burleigh,  Death and Deliverance: Euthanasia in Germany 1900-1945  (New York, 1995) p. 56.3. Lifton,  Nazi Doctors  p. 27.4. Burleigh,  Death  p. 56.5. Klara Nowak as cited in Burleigh,  Death  p. 58. Bibliography Annas, George J.  and  Michael A. Grodin.  The Nazi Doctors and the Nuremberg Code: Human Rights in Human Experimentation. New York, 1992. Burleigh, Michael.  Death and Deliverance: Euthanasia in Germany 1900-1945. New York, 1995. Lifton, Robert Jay.  The Nazi Doctors: Medical Killing and the Psychology of Genocide. New York, 1986.