Auditing and Assurence Services Chapter 2 Solutions

CHAPTER 2 Professional Standards LEARNING OBJECTIVES | | | | | | |Exercises, Problems, and | | |Review Checkpoints |Simulations | | |1 |45 | |1. Name the various practice standards for internal, governmental, | | | |and independent auditors and auditing firms, and identify†¦show more content†¦Standards deal with measures of the quality of performance of those acts and the objectives to be attained by the use of procedures. The standards are less subject to change. The standards provide the criteria for rejecting, accepting, or modifying a procedure in a given circumstance. An example of the relative stability of standards and procedures is found in the change from non-computerized information systems to computerized systems. New procedures were required to audit computerized information systems, but auditing standards remained unchanged and were the criteria for determining the adequacy of the new procedures. The word procedure is used in SAS 46 (AU 390) -- Consideration of

The Tempest Essay example - 1428 Words

Gonzalo states: quot;We are people of our own minds and no one elses,quot; by this Gonzalo is telling everyone that no one can control what someone sees or does. This is true unless one is using magic to alter the minds and reality of anyone under the influence of magic. In the Tempest, by William Shakespeare, Prospero uses magic to alter the reality and delude the minds of characters. Love or guilt is a form of magic that naturally occurs in ones life. Prospero creates another magic that is placed in the audiences mind when he asks them to become the master magicians. Alonso and Gonzalos minds are deluded by Prosperos spells to make them unaware of what is happening around them or aware of something out of the ordinary, and†¦show more content†¦Prospero casts a spell to make Calibans body fill with cramps and pinches all over. Direct magic doesnt always work in one try, so a person may attempt to do something again. Caliban, Trinculo, and Stephano try to kill Prospero, but Prospero casts spells on them to fill their bodies with cramps and pinches. Prospero does this for two reasons. One is to keep from getting killed and, two is to punish them. Because of this, Caliban repents toward the end of the play. The spells are physically applied, but they also have a mental affect. nbsp;nbsp;nbsp;nbsp;nbsp;Natural magic is about to take place, i.e., falling in love and/or feeling guilty for ones actions. This is a natural occurrence in ones life and is part of reality. Miranda falls in love with Ferdinand when they first meet. Miranda tells Prospero about the fine looking creature. She may be saying this because she has never seen a man; nevertheless, she is in love. Prospero plans for this to happen; because Prospero is planning for this to happen, he has to make Ferdinand prove that he is worthy of Miranda. Ferdinand doesnt know Miranda, but wishes he could get to know her. They gaze deeply into each others eyes, and instantly they feel a passion burning that can not be hidden. Prospero expects this to happen, but he doesnt cast any spells. Ferdinand does physical labor to prove that he is in love with Miranda. This shows the powerShow MoreRelatedThe Tempest And Ceasire s Play A Tempest2170 Words   |  9 PagesOrobosa Omede Professor Tung Literature 305 Research paper Racism defined in Shakespeare’s play The Tempest and Ceasire’s play A Tempest ​Cesarie s version of Shakespeare play The Tempest is a postcolonial response that focuses on the point of view of the enslaved characters Ariel and Caliban. Cesarie emphasizes the racial significant that leads to colonial politics. In cesarie s version the tension between prospero and Caliban are more evident. Caliban is more vocal aboutRead More Tempest Essay1478 Words   |  6 Pages The Tempest According to Elizabethan beliefs an individuals social position was more or less fixed. 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These two polar relationships betweenRead MoreEssay on The Tempest1551 Words   |  7 Pages Explain how Ariel and Caliban serve as character foils for each other. Be sure to consider their physical appearance and their roles as servants to Prospero. nbsp;nbsp;nbsp;nbsp;nbsp;In the world of The Tempest , Ariel, the airy spirit, and Caliban, the earthy monster, can be described as character foils. Unlike and contrasted as they are, they have some traits in common. They both have an aversion to labor and a longing for liberty. Also, they have a primitive sense of humor, a fondnessRead MoreThe Tempest By William Shakespeare1603 Words   |  7 PagesShakespeare’s play, The Tempest, power is manifested in several forms: the investigation of the power of love, the power of magic and illusion, or the power of nature. However, in The Tempest, power is most clearly defined as dominance. Throughout the play, there is a universal pursuit of dominance over other people, dominance over property, or dominance over cultural ideals. These pursuits of dominance are used in an attempt to further ones authority, and, ultimately, one’s life. In The Tempest, a motif ofRead More TEMPEST Essay1218 Words   |  5 Pages The Other in the Tempest In order to understand the characters in a play, we have to be able to distinguish what exactly makes them different. In the case of The Tempest, Caliban, the sub-human slave is governed largely by his senses, making him the animal that he is portrayed to be and Prospero is governed by sound mind, making him human. Caliban responds to nature as his instinct is to follow it. Prospero, on the other hand, follows the art of justifiable rule. Even though it is easy to startRead More Aime Cesaires A Tempest Clarifies Shakespeares The Tempest1683 Words   |  7 PagesCesaires A Tempest Clarifies Shakespeares The Tempest      Ã‚  Ã‚   Negritude, originally a literary and ideological movement of French-speaking black intellectuals, reflects an important and comprehensive reaction to the colonial situation of European colonization (Carlberg).   This movement, which influenced Africans as well as blacks around the world, specifically rejects the political, social, and moral domination of the West.  Ã‚   Leopold Senghor, Leon Damas, and Aime Cesaire are the three pioneers

English A Symbol of Power in India Essay Example For Students

English: A Symbol of Power in India Essay Languages fundamentally serve as vehicles for people to communicate. Today, English language has been internationally recognized as a global language, which is highly correlated with the legacy of British colonization in the eighteenth and nineteenth century. India was colonized by the British from 1765 until its independence in 1947. (World English, 101) India, situated in South Asia, is geographically a huge territory with tremendously diverse ethnicities. Prior to the British colonization, India has multilingualism, in which each language is deeply rooted with its individual culture. In a rich multilingual territory, it is interesting how English has gained its power, and can remain powerful even after the postcolonial time. Starting from the British colonial time, the use of English language became prestige and important in India, especially in the government administration and education. In India, the position of English has changed from the symbol of slavery and colonial power to the symbol of a globalization, a workplace literacy, education and economic power. There are many diverse linguistic groups in India prior to the colonial time. According to the 1991 census, a total of 114 languages are identified by the abstraction of 1576 mother tongues into different classification (Annamalai, 610). The language Hindi has the largest number of mother tongues, and it is one of the India’s fifteen major indigenous languages such as Urdu, Bengali (Annamalai, 610). During and after the colonial time, how did English language gain and remain its status in an enormous variety of linguistic zone? The origin of English in India began with the British first arrival in 1600s and its establishment of trading (World English 101). After the British colonized India, the popularity of English also increased. Nevertheless, the importance of English in India effectively began with the introduction of an English education system written by Thomas Macaulay in 1835 (World English, 101). After the establishment of the universities of Bombay, Calcutta, and Mad ras in 1857, English language gained its status and popularity as it became the primary medium of university education (World English 101). Ever since then, English has been accepted as the language of government and many social elite groups. After the independence, the question of which language would be the national language of India becomes a dilemma for many people. As mentioned before, Hindi is still the most widely used language in India. Therefore, many people suggested Hindi to be the national language. Although Hindi is spoken by forty percent of the one billion populations in India, the role of Hindi to become the India national language is still controversial. The diverse linguistic groups across India do not accept Hindi as the national language. â€Å"Other sub-nations feared the introduction of Hindi and had pride in their own languages. (Vanishree, 317)† In addition to their pride in their own languages, the non-Hindi speakers are also afraid that once Hindi become the national language, Hindi speakers will be more favored in the employment of government offices (Vaish 81). The non-Hindi speakers will subsequently have less opportunity in job opportunities. The dilemma continues until the involvement of English as the official language in India. This conflict in 1960s was solved by â€Å"the ‘three language formula’, in which English was introduced as the chief alternative to the local state language, typically Hindi in the north and a regional language in the south. (World English, 101)† English is currently regarded as an associate official language together with Hindi. (Vanishree, 336) Despite the continuous effort of some nationalists to weaken the status of English language in India, English remains as powerful in India. There are approximately about twenty percent Indians (over 200 million in 2001) making regular use of English (World English 101). It is the nationwide agreement that regional languages will cover only in the private domain such as home while English still covers many public domains such as education, technology, government, national and international communication, and business (Vanishree, 317). Therefore, in India, most people become bilingualism in English, which not only allows I ndia’s diverse linguistic groups to unify and work together under the same umbrella but also enable people to communicate easily through a common English language. .ub1c997f06faea3994430fe0b9319ab5d , .ub1c997f06faea3994430fe0b9319ab5d .postImageUrl , .ub1c997f06faea3994430fe0b9319ab5d .centered-text-area { min-height: 80px; position: relative; } .ub1c997f06faea3994430fe0b9319ab5d , .ub1c997f06faea3994430fe0b9319ab5d:hover , .ub1c997f06faea3994430fe0b9319ab5d:visited , .ub1c997f06faea3994430fe0b9319ab5d:active { border:0!important; } .ub1c997f06faea3994430fe0b9319ab5d .clearfix:after { content: ""; display: table; clear: both; } .ub1c997f06faea3994430fe0b9319ab5d { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub1c997f06faea3994430fe0b9319ab5d:active , .ub1c997f06faea3994430fe0b9319ab5d:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub1c997f06faea3994430fe0b9319ab5d .centered-text-area { width: 100%; position: relative ; } .ub1c997f06faea3994430fe0b9319ab5d .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub1c997f06faea3994430fe0b9319ab5d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub1c997f06faea3994430fe0b9319ab5d .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub1c997f06faea3994430fe0b9319ab5d:hover .ctaButton { background-color: #34495E!important; } .ub1c997f06faea3994430fe0b9319ab5d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub1c997f06faea3994430fe0b9319ab5d .ub1c997f06faea3994430fe0b9319ab5d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub1c997f06faea3994430fe0b9319ab5d:after { content: ""; display: block; clear: both; } READ: Creationism Vs. Evolution (954 words) EssayEnglish become a language of prestige because of its role in education. School textbooks are written in Standard English, and English is used as the medium of instruction in many schools all over India. Some schools such as â€Å"convent schools†, which exist in most cities and towns, required students to speak only in English within the school premises while other schools have English as a compulsory subject in the curriculum (Peri Bhaskararao). Higher education system such as universities of technology and science, and other post-graduate level requires even more demanding usage of English. The majority of people correlat e higher education with the assurance of job opportunities. Power of English fluency in economic urges many people especially students to pursue more in English so that they will be a part of the elite community. Therefore, many Indians appeal English language for the advancement of their lives. English has a large impact on the new generation of India. This generation is convinced that learning English will ultimately assist them achieving their goals. A study has been done to understand how English create personality in many students of India. In 2005, Viniti Vaish, an Assistant Professor in Singapore’s National Institute of Education, conducted a study with a group of Indian high school students about their attitudes and goals for English learning. During the interviews, students repeatedly used the words â€Å"job†, â€Å"rich/money†, â€Å"development of individual and country†, and â€Å"unique look/impression† in relation to English (Vaish, 85). However, students used words like â€Å"foundation†, â€Å"mother tongue† and â€Å"identity† in relation to Hindi (Vaish, 85). Although these students have positive attitudes towards both English and Hindi, they all concurred that English is a global language, which will promote them to have better job opportunities, confidence and good impression. They believe fluency in English will advance them to be more marketable and powerful in globalizing workplace of modernizing India. The globalization is the fruit of the current efficient communication system in India. The important communication systems such as radio and television network, News paper and media are currently using English in high-level. Furthermore, with the widespread use of Internet and wireless technology, English becomes the main language used in computing and software technologies. Furthermore, more and more international software and technology companies launch their business branches in India (Bhaskararao, 6) The work demand increases higher recruitment of technicians who are proficient in English. English again plays an essential role in the globalization process in India. In conclusion, despite the initial intentions to diminish English language right after the India’s independence, English has been rooted to the very basic lives of the majority of Indians that it remains as a prestige, powerful language in India. The globalization and the essential roles of English in education, government and workplace further reinforce the power of English. For the new generation, English remains its status and reputation, and it becomes a necessity to achieve many of the future generation’s dreams. Works Cited Annamalai, E. India: Language Situation Bhaskararao, Peri. â€Å"English in Contemporary India.† Asian/Pacific Book Development ABD (2002) Vol. 33 No. 2: 5-7. Vaish, Viniti. Biliteracy and Globalization English Language Education in India. Multilingual Matters Ltd., NY: Cromwell Press Ltd., 2008. Vanishree V.M., â€Å"Provision for Linguistic Diversity and Linguistic Minorities in India.† Language in India Strength for Today and Bright Hope for Tomorrow Vol. 11:2 (2011): 304-375 World English

Law and Informal Institutions free essay sample

International Business Chapter 2 Review Questions 1. Name the one pillar that supports formal institutions and the two additional pillars that support informal institutions. Answer: Regulatory Pillar that supports formal institutions and other two additional pillars name are Normative Pillar and Cognitive Pillar. Normative pillar refers to how to values, beliefs, and actions- collectively known as norms of other relevant players influence the behavior of focal individuals and firms. Cognitive pillar is the school support for informal institutions. It refers to the internalized values and beliefs that guide individual and firm behavior. 2. How does political risk affect global business? Answer: Managers and firms rationally pursue their interests and make choices within the formal and informal constraints in a given institutional frame work. While formal and informal institutions combine to govern firm behavior, in situations where formal constrains are unclear or fail, informal constrains will play a larger role in reducing uncertainty and providing constancy to managers and firms. We will write a custom essay sample on Law and Informal Institutions or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 3. Describe the differences among the three types of legal systems. Answer: Three types of legal systems are Civil law, Common Law, and Theocratic Law. Civil Law is a tradition that uses comprehensive statutes and codes as a primary means to form legal judgments. Common law is A legal tradition that is shaped by precedents from previous judicial decisions. Theocratic law is a legal system based on religious teachings. 4. Name and describe the three economic systems. Which economic system is the most common and why? Answer: Three economic systems are Market economy, command economy and Mixed  economy. Market economy is an economy that is characterized by the â€Å"invisible hand† of market forces. Command Economy is an economy in which theoretically all factors of production are state owned and state controlled, and all supply, demand, and pricing are planned by the government. Mixed economy is an economy that has elements of both a market economy and a command economy. 5. In what ways do institutions influence individuals’ and firms’ behaviors? Explain your answer. Answer: Institutions influence the decision-making process of both individuals and firms by signaling what conduct is legitimate and acceptable and what is not. Basically, institutions constrain the range of acceptable actions. 6. What fundamental aspect of democracy is relevant to the effective conduct of global business? Answer: Democracy is a political system in which citizens elect representatives to govern the country on their behalf. Usually the political party with the majority of votes wins and forms a government. Fundamental aspect of democracy that is relevant to global business is an individual’s right to freedom of expression and organization. 7. Name and describe the four types of totalitarianism. Answer: Communist Totalitarianism centers on a communist party. This system was embraced throughout central and eastern Europe and the former soviet union until the late 1980’s. It is still practiced in China, Cuba, Laos, North Korea, and Vietnam. 8. Give an example of how theocratic law affects daily business operations. Answer: Theocratic law is based on religious techniques. In Saudi Arabia, McDonald’s operates â€Å"ladies only† restaurants in order to comply with the  Koran’s ban on direct, face to face contact between unrelated men and women in public. 9. Name three types of intellectual property, and explain how they could be used in business. Answer: Patents are legal rights awarded by government authorities to inventors of new products or processes. The inventors are given exclusive (monopoly) rights to derive income from such inventions through activities such as manufacturing, licensing, or selling. Copyrights are the exclusive legal rights of authors and publish and disseminate their work, for example the book you are reading now is protected by copyright. Trademarks are the exclusive legal rights of firms to use specific names, brands, and designs to differentiate their products from others. 10. Our current system of intellectual property protection stems from what early patent law? Answer: Couldn’t find it in the book but guessing, most probably it is a civil law?

Factoring Values into the Analytical Process

Factoring Values into the Analytical Process Introduction The decisions of policy-makers can be affected by the values that these people have. They are supposed to find solutions that best serve the interests of the community. However, very often, the efforts of legislators do not produce the expected results. This paper is aimed at discussing the role of values in adjusting for governmental failures. There are several aspects that should be considered.Advertising We will write a custom essay sample on Factoring Values into the Analytical Process specifically for you for only $16.05 $11/page Learn More First of all, in many cases, governmental officials fail to reconcile conflicting values and examine a problem from various perspectives. Moreover, they can focus on short-term results, rather than long-term impact of a certain activity on various stakeholders. By avoiding these pitfalls, public administrators can design more efficient public policies. These are the main issues that should be examined in greater detail. Governmental failures and values The failure to look at the problem from various perspectives First, one can mention that policy-makers take decisions and provide justifications on the basis of their values. For example, one can mention such a controversial issue as oil drilling. A person, who focuses on the preservation of the environment, can emphasize the impacts of pollution on health and life of the community while presenting his/her arguments. In contrast, a politician, who attaches importance to economic development, will set stress on the benefits of this activity (Weimer Vining, 2010). In turn, these people may not be able to look at this question from various perspectives and design the most effective policies. Similarly, such a situation can occur when public administrators cannot properly evaluate the costs and benefits a certain initiative. This is one of the first problems that should not be overlooked. Evaluation of long-term implications Apart from that, the values of policy-makers affect the analytical approach that adopt. This argument is particularly relevant if one speaks about market interventions such as protectionism in the United States (Segal, 2010, p. 10). For example, a supporter of protectionist policies can pay more attention to the number of jobs that such a policy can save. In contrast, an opponent of this approach can say that this policy will deprive the budget of the country of substantial income (Weimer Vining, 2010). Moreover, customers may have to pay a higher price for identical products (Segal, 2010, p. 10). Such a view of the problem is not complete. In the long term, it can result only in the failures of well-intentioned laws.Advertising Looking for essay on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More Similar situations can be observed when governmental officials discuss the defense budget of a country. For example, those people, who v alue security, will speak about the threats that cannot be affectively addressed if the government does not increase its military expenses (Hewitt, 1991, p. 8). In contrast, other officials can emphasize the necessity to spend this money on other public needs. More importantly, these individuals are often unwilling to evaluate the long-term consequences of their decisions. Thus, one can argue that the values of a individual affect his/her choice of analytical framework. Conclusion On the whole, this discussion suggests that values play a critical for explain the failures of many governmental initiatives. Sometimes, the priorities of policy-makers can prevent them from examining the long-term consequences of their decisions. This problem should be taken into account by the legislators, who work on the development of laws. Provided that this issue is not addressed, their initiatives can lead to adverse consequences. Reference List Hewitt, D. (1991). Military Expenditure: International Comparison of Trends. Boston: International Monetary Fund. Segal, E. (2010). Social Welfare Policy and Social Programs: A Values Perspective. New York: Cengage Learning. Weimer, D., Vining, A. (2010). Policy analysis. New York: Longman.Advertising We will write a custom essay sample on Factoring Values into the Analytical Process specifically for you for only $16.05 $11/page Learn More

Burger Boy Paper Essay Example | Topics and Well Written Essays - 500 words

Burger Boy Paper - Essay Example For example, Marge is supposed to collect her daughter from the school bus at 2:45. However, Otis, the assistant store manager does not give her that chance to be with her daughter an aspect that would not only demotivate Marge, but also it would generate poor relationship with her daughter. Similarly, there slow delivery of services especially for the poorly paid employees such as Marge despite the fact that they are working for more hours per week. Poor communication between the seniors is also leading to confrontation that is not only been experienced by other employees but also by the consumers. One of the key problems that could be explained by compensation issues is the slow delivery of services. For instance, the fact that Marge is being paid $6.25/hr and is working for more hours than Jerry and equal to Chuck, makes her to portray heavy stress during the performance of duties. As a result, she is slow in her duties a situation that makes Otis to shout at her as a way of making her to be fast. Similarly, poor communication between the managers can also be attributed to poor compensation. For example, in their confrontations Otis informs Leon that he is sick for working 10-12 hours a day for the little wages (Jodi 16). This is an indication that if Otis wages are improved, it would be a major solution to avoid communication problems and managers confrontations. One of the key problems that could be lessened with diligent use of rewards other than pay includes absenteeism. By giving the employees ample time to rest either inform of breaks or off duties, the level of absenteeism will effectively be addressed an aspect that will ensure the Burger Boy has adequate manpower to deal with high number of customers during Fridays. Employees can also be rewarded through delegation of duties. This will ensure that they make independent and proper decision leading to lower level of

Organisations and Behaviour Essay Example | Topics and Well Written Essays - 2500 words - 2

Organisations and Behaviour - Essay Example In an organization where such culture exists emphasis is given on trust rather than orders (Grint 2005). This type of organizational culture has the following advantage: it can help to keep communication and cooperation with organization at high levels. Still, there is always the chance that certain employees take advantage of this culture for ignoring their obligations, according to their position; b) Role: the specific type of culture is based on bureaucracy; emphasis is given on rules and orders of superiors while hierarchy is highly respected. In organizations with such type of culture it is quite difficult for severe failures to exist at the level that employees’ activities are fully aligned with the rules set by the top management team (Grint 2005). On the other hand, this type of culture can harm team-work and communication within the organization at the level that employees would not feel as members of a team but as followers who have not the right to state their view in daily business operations; they have just the obligation to follow the orders given to them. In such environment employee performance cannot be easily kept at high levels; c) Task; it is the organizational culture that promotes the use of project-type tasks within each organization (Grint 2005); this type of culture promotes decentralization, leaving room for employee initiatives, a practice that can significantly enhance employee performance; however, this type of culture can set the integration of a business in risk if roles are highly decentralized; and d) Person: it is an organizational culture that highlights the value of person, as member of an organization (Grint 2005); such culture is applicable in family-owned firms or small firms but it cannot be used in large businesses (Grint 2005). 1.2 In the context of a business, the term structure is used in order to show ‘the form of an organization meaning especially the hierarchy of positions and relationships’ (Kn ights and Willmott 2007, p.197). Organizational structure, as described above, can be divided into three categories: a) Tall structure; it is met in organizations where the levels of hierarchy are many (Christensen et al. 2007); such structure can be useful for ensuring the control by the top management team of all business activities but it can threaten trust and communication; b) Flat structure; it refers to organizations with just one or two levels of hierarchy (Christensen et al. 2007); such structure enhances communication and team-work but it is difficult to be applied in large organizations; c) Matrix; the term denotes the dependency of each employee by many superiors, simultaneously; such structure is more appropriate for organizations in the public sector while in the private sector it could not be applied at the level that in the private sector independent departments usually exist for covering business needs (Christensen et al. 2007). On the other hand, in small businesse s such structure could be possibly applied. 1.3 The ‘chain of command’ principle is based on the idea that within organizations the full independency of individuals is not acceptable, meaning that ‘each employee should necessary have a superior to whom he had to report’ (O’Fallon and Rutherford 2010, p.76). This principle is applicable in organizations since it does not set as a prerequisite the excessive power of the superior over the employee but just the like the dependency of the employee