.

Thursday, December 27, 2018

'12 Angry Men Analysis – 2\r'

' nix could forecast that a low compute pic with 12 varied actors performing in unitary single path could chance upon in such a remarkable degree several sciences standardised law, business, psychology etc. The movie, base on the scenario that a 12 subdivision instrument panel gathering is about to decide finished and through a certain cognitive operation if a young son is going to salute the death penalty or not, arsehole be linked with m each(prenominal) theories referring to draws or group/team work. Influenced by the Group Effectiveness Model of Schwarz (2002), the bodily structure of the group along with the context and the move be spanking for its effectiveness (Eirini Flouri & Yiannis Fitsakis 2007).In the low gear infract of the understand when the stage of forming, as it is deed of conveyanceed by the Tuckman’s Team Model, occurs, we remonstrate the chief(prenominal) useistics of this group(David A. Buchanan & Andrej Huczynski , 2010). The group consists of 12 mannish middle aged white custody probably coming from the middle class. steady from this first impression, admiring the effort of the film to com get in diversity, signs of prejudice appear. Specific tout ensembley, the fact that all of them atomic number 18 custody and moreover white men represents main biases of that period.Additionally, as it is menti angiotensin converting enzyme(a)d to Sheldon’s theory about the biases, the somatotype of severally soulfulness declargons in a certain modal value its character and this stub be find by the selection of the characters and their match with the comp anenessnts (Big hombre is the tough one, smaller and thinner is the nigh innocuous, the croak or so is the sensible and sensitive one etc. ) (David A. Buchanan & Andrej Huczynski, 2010). Despite the fact that the movie is stressful to accuse such biases (which bequeath be underlined later) certain shipway of protrusion o f that period could not be avoided.This is one of the reasons wherefore in the remake of the film in 1997 black actors severaliseicipated as hygienic and later there even women were introduced in the team for certain theatrical versions. (Eirini Flouri & Yiannis Fitsakis 2007). The organism of a â€Å"one-off” situation like this in the movie diverges space for little forbiddance for conflicts. Moreover, ad hoc factors like the sizing, the external-internal purlieu and the explanation of the process play a essential eccentric in the structure of the group.Obviously, the size of this group is 12, solely the question is: why so umpteen? The reason is that by having a greater number of juries the arrangement of furtherice achieves taller levels of democracy with little possibilities of doting unfair decisions combining the memory, the friendship and the experience of all(prenominal) member and eliminates any prejudiced carriages. On the other hand as hea rty Impact conjecture mentions the more members there atomic number 18, the less business they feel (Latane and Nida, 1980).In the external environment we could control the clip of the procedure, which is unlimited at first simply with a deadline coming up laterwards, and the conditions of the place of run, which is characterized by the humidity and the high summer temperatures, the broken air-conditioning, the unavailability of space. such(prenominal) details could become the cause of stress, aggression and as it was sh make hope for fast takings (just finish the procedure). In the internal environment issues like experience of previous quasi(prenominal) situations, cultures, privateities, knowledge, mood, health, personal schedule and specialization could affect the result.Ending, a matter of signifi screwingt magnificence is the definition of the procedure. In this case, we observe that after the release of the 2 alternatives there ar 12 juries left. The juries hav e to decide if the boy is shamefaced or not guilty but there must be a full obligation (12 to 0) in each case; A democratic method which proves the importance of the situation. Alternatively, if they cannot reach an agreement they can decide a hung jury and then another trial will take place with different juries this time.The role of the foreman is usually for the closely experient person in this field or the first jury or for anyone who claims the desire and gets postulateed by all. In the movie, juror1 supports this role setting the basic norms of the procedure. It is worth mentioning that nowa mean solar days, in the selection of the juries there is a plane sectionicular procedure that is called â€Å"Voir fearful” procedure that clarifies the talent of the juries (Michael T. Nietzelt and Ronald C. Dillehayt 1982). Undoubtedly, the conviction of the biases of any kind is one of the main objects of this film. Primarily, in the first scheme, the mark seems reall y ninterested about the outcome and he seems to be sure about the result. The aura Effect is â€Å"a judgment ground on a single link characteristic” and is being remarked in many cases during the film (Edward Thorndike, 1920). Moving to the main part of the film and the central procedure we can emphasize on the juror3 and juror10 who atomic number 18 the main representatives of such prejudiced behaviors. Both of them were trying to fill the gaps of their knowledge using selective attention in certain facts and their personal experience (â€Å"Principle of closure” by Max Wertheimer 1880-1943).Everyone has his sort outs and if we imagine stereotypes as pictures in our head, jurors 3 and 10 have the image of a risk of exposureous criminal for the suspect, raise to act in certain ways (Lippmann, 1922). More specifically, juror3 expresses, from his first lines in the film, his recognition over against the young boy (â€Å"I ‘d slap those kids before… ”). But as the movie goes on, he expresses again and again his personal tenets connecting them with his personal disap rasement from his own son (â€Å" it’s these kids they ar these day”, â€Å"I used to call my render Sir”).Even more he presents his cultural stereotype against the elderly (â€Å"How could he be affirmative about anything? ”) Eventually, juror3 stands alone with his perceptions, believing in the boy’s guiltiness and through a psycho logical outburst admits that all his statements were based on biases. Similarly, juror10 uses his own belief to create his racial prejudice against the defendant (â€Å"I‘ve expected that”, â€Å"You know what we are doing with…”) as well as his past experiences (â€Å"I’ve lived with them… they are innate(p) liars”).Adding to this, juror10 weights the value of the young boy less than the cost of a trial. Finally, his â€Å"explosion” make the revealing of his real personality and the group’s mechanism accused his behavior through a visual closing off and oral prohibition. The existence of biases in each group can create an rebarbative internal environment for each member and be the reason of conflicts. The productivity or the effectiveness of the group is in danger if such behaviors are being tolerated. unconnected from the complexity which is created there is also a matter of fairness of the group’s function.As the movie flows, the settle of the group to each individual separately is obvious but a vice versa phenomenon is noticed as well. In this part, the different roles of the jurors and their influence on each other through the communication style of all-channel are being presented, as well as with some strategies followed by the leader-juror8. One thing that is common for most of the jurors is that they have common BATNA(Best Alternative to a Negotiated Agreement) and this is the hung jury.Ho wever, this is not the case for jury8 claims that his besides endeavor is the delivery of the justice (Fisher and Uri, 1981). Starting with juror1 we can notice signs of leadership in the primordial beginning but he ends up being more like a manager, organizing the procedure. Excluding the moment he reaches his breaking point and suggests if anyone would like to take his place, juror1is the one who sets up the norms, accepts propositions, guides the conversation and the balloting procedure, avoids conflicts and respects privileges property a democratic way of thinking.Being the foreman can be characterized as the â€Å"co-ordinator” (Beldin’s Team Role Theory 1996, 2007). some of the jurors (2, 5, 6, 7, 11, and 12) seem to have low self-pride not only because of their character but also because of the number of the team that forces them to get lost in the crowd or just finish the procedure and leave (â€Å"I just think he is guilty”, â€Å"Can I pass? â €, etc) This is obvious from the first vote where only 5 of the 11 votes come now and the rest are raised easily just to avoid being pointed out.They are becoming followers(2, 5, 6 and 11) or entertainers (7) or just dreamers (12). Of course most of them are open to hear more and accept different opinions (2, 5, and 7). The rest just do not care so practically about the result and these â€Å"free riders”, as Frohlich and Oppenheimer called them in 1970, are the proof that accessible loafing (or Ringelmann Effect) is a common phenomenon in big teams. The role of juror9 has a vital meaning for the outcome because he takes part in all the breaking points of the process.Firstly, he is the first supporter of juror8, secondly it is him who explains the rare witness’s psychology (â€Å" tutelage”) and lastly he is the fire neophyte for the fall of the woman’s testimony. The main opponents to the boy’s exoneration are jurors 3, 4 and 10. As was mentioned previously jurors 3 and 10 are mostly based on biases and stereotypes for children from slums. They are all unvoiced on general facts and obvious details. The encompassing use of loud voice is ofttimes the main argument of jurors 3 and 10, which could never strengthen their position.Alternatively, juror4 is using his logic and acuteness to support his facts and admits his fault proving his maturity, once he is convinced. Focusing on juror8 we can claim that he owns the position of the leader as his bargaining power is unique. Max weber (1947) claimed that â€Å"bargaining power is the ability someone has to achieve his goals no matter of the justification he faces”. Juror8 follows a series of strategies in order to be flexible and aline to the needs of each occasion. In the beginning, as it is shown from Jo-Hari’s Window, everyone has a bigger unknown-black side, so juror8 wants to get information as an input.Eventually, he adopts the strategy of a liste ner in order to get knowledge from the others without disclosure himself. after(prenominal)wards, in the first vote he stays neutral mentioning his points aiming to make some of the rest see the facts from a different angle avoiding any conflict. The brainstorming procedure just began. In order to wash up their consciousness he uses specific words like â€Å"maybe”, â€Å"supposing”, â€Å" attainable” and â€Å"assume”. In the main part he listens carefully and argues with all the elements one by one. There is also an elongated use of rhetorical questions and irony just to make his point clear.The first action scheme is when he places the similar spit on the table. The leader breaks the law in order to prove his point. He becomes more active for the first time and gets the livelong team upset. Eventually, he creates the first doubts. At this specific time he calls for a new vote. Apparently, the timing is not random. in all likelihood he recognize s some voices like his and decides that it is time to set up a densification strategy. He needs just one vote which will strengthen surprisingly his arguments and he gets it.The fact that he uses his mad intelligence to point out his views, slice he realizes that some other jurors are playing, proves once again his leading abilities. The coterminous step is to create personal dealing with some of the jurors. So, he finds the weakest of the group who are about to change side and have a bun in the oven for their opinions. It is not by accident that these jurors were primarily followers until this time. Having established these connections, he uses logic and science as well as the experience and the knowledge of the group in order to persuade the others.As soon as he realizes that one of his main opponents (juror3) loses his self-control, juror8 becomes war-ridden and pushes him to the limits using the technique of the irony to apocalypse the existence of his personal prejudice against the defendant. After completing his task, he shows his sympathetic character and supports the worried opponent. Based on Moscovici (1976) and his 5 Aspects juror8 is loyal to his beliefs(Consistency), responsible for his acts(Autonomy), flexible whenever it is appropriate(Rigidity), wild in the first secret vote(Investment) and will to bring justice(Fairness).The impact of this movie in our modern times is initially proven by the fact that after so many years it is still being taught in courses not only in Law schools but also in Business and psychology schools. Definitions like brainstorming, complaisant loafing, diversity, team-working, biases and preconceptions, attribution, personality, leader’s abilities, democratic voting and many others are part of any organization nowadays. This movie is the omen for the evolutionary development of a team structure, a team-worker’s behavior and a leader’s characteristics. References Atkinson G. 1990 â€Å"Neg otiate the best deal” Director Books, Cambridge Barkan, Steven E. , & Steven Cohn, 1994, ‘‘Racial Prejudice and apply for the Death Penalty by Whites’’ in â€Å"Journal of Research in nuisance and Delinquency” pp. 202â€209 Buchanan A. David & Huczynski A. Andrej, 2010, â€Å"Organizational demeanor”, ordinal edition, Pearson Education Limited, Harlow Cialdini R. B. , 1993 â€Å"The psychology of persuasion”, beam William Morrow, New York Ellsworth C. Phoebe, 1989, â€Å"Are Twelve Heads best Than One? ” in â€Å"Law and contemporaneous Problems”, Duke University School of Law Fisher R. & Ury W. 1981 â€Å" get to yes: Negotiating agreement without gining in” Penguin, New York Flouri Eirini & Fitsakis Yiannis, Oct 2007, â€Å"nonage Matters: 12 smoldering manpower as a Case study of a successful Negotiation against the odds” in â€Å"Negotitation Journal” pp. 449-46 1 Hackley Susan, 2007 â€Å"One Reasonable and meddling Man:12 Angry Men as a Negotiation-Teaching Tool” in â€Å"Negotiation Journal” pp. 463-468 Hall & M. Eisenstein (Eds. ), 1980, â€Å"Voir Dire and jury selection”, Clark. B. M. , in â€Å" iniquitous Defense Techniques”, New York: Mathew Bender convert B. L. 2007 â€Å"Fiftieth anniversary 12 Angry Men” Kent-Law Review 82(3) Chicago Heuer L. Penrodt St. , Sep. 1988, â€Å"increase Jurors Participation in Trials A dramatics Experiment with Jury Notetaking and Question communicate” in â€Å"Law and merciful Behaviour” Vol. 12 No. 3 Janis I. , 1972 â€Å"Victims of groupthink” MA: Houghton Mifflin, Oxford Kaplan M. , Jones & Christopher S. , 2003 â€Å"The personal effects of Racially Stereotypical Crimes on Juror Decision-Making and Information â€Processing Strategies” in â€Å"Basic and Applied sociable Psychology” pp. 1-13 Kew J. & Stre dwick J. , 2010, â€Å"Human Resource Management in a business context”, CIPD, capital of the United Kingdom Martin R. , 1992 â€Å"Bargaining Power” Clarendon Press, OxfordMoscovici S. , 1976 â€Å"Social influence and affable change” Academic, London Nietzelt T. Michael & Dillehayt C. Ronald, 1982, â€Å"The Effects of Variations in Voir Dire Procedures in smashing Murder Trials”, in â€Å"Law and Human Behaviour” Vol. 6 No. 1 Rojot J. , 1991 â€Å"Negotiatation: From theory to practice” Macmillan, London Scheepers, Daan, et al, 2006, ‘‘ conversion in In-Group Bias: Structural Factors, Situational Features, and Social Functions,’’ in â€Å"Journal of Personality and Social Psychology” pp. 944â€960 Weber M. , 1947 The theory of social and economic organization” Oxford University Press, New York\r\n'

Friday, December 21, 2018

'Marketers Persue the Shallow Pocketed\r'

'Is the see being discussed in this member other example of colonialism? Why or why not? Identify dickens possible positives and two detrimentals pack merchandising of the abject has on multitude and their economies. What theory of increment is most applicable to the expansion of spherical markets to poor, low income, and indigenous communities? After reading the entropy in chapter 8 and the information in the denomination, â€Å"Marketers pursue the shallow pocketed”, it is my shoemakers last that the information being discussed in this article is a clear example of colonialism.As give tongue to in the textbook, Colonialism tended to deprive a baseball club not only of its wealth and freedom, only when also of its very character, leaving the topical anaesthetic people intellectually and morally confuse (Fanon, 1963), this is a lot like the article which shows that merchandise to the poor has become a very hot subject. Identify two potential positives and two negatives direct merchandise of the poor has on people and their economies. maven positive thing that direct marketing of the poor has on people and their economies is that the people will be able to bribe items they need and want at trim down prices.Another positive aspect of direct marketing is that the economy improves as more currency is being spent. One of the negative aspects of direct marketing is that products will be provided in excess however the items may be of a lower quality, and the second negative aspect is that the poor people argon being encouraged to purchase unnecessarily and perhaps overindulging in things that are not necessarily needed. RESOURCES: Nowak, B. , & Laird, P. , (2010), heathenish Anthropology- 8. 2: Modern States: Industrialization and the planetary World: Economy  Retrieved from https://content. ashford. edu/books/AUANT101. 10. 2/sections/sec8. 2\r\n'

Thursday, December 20, 2018

'Politics and the English Language Answers Essay\r'

'In Orwell’s essay Politics and the slope Language, Orwell expresses his raw opinion on the worsening of the position dustup and how politics is a ca single-valued function for the â€Å" faintheartedness and incompetence” that indite has succumbed too. though the title of the essay introduces politics prototypical and the English quarrel last, Orwell’s dissertation seems to consist of n both; it consists of the silliness of current mankind authorship. He states in the twinkling paragraph, â€Å"It becomes vile and inaccurate beca handling our imaginations argon sappy, but the drippiness of our language makes it easier for us to experience foolish thoughts.” His thesis is a bountiful statement that engulfs the horrible habits of politicians who utilisation pre-made phrases that in the end lead to a passage that makes no sense at all. Orwell discusses his view on the English Language after he scrutinizes several passages that he intents as examples throughout the essay. With these examples, he explains the quality of penning that is apply commonly throughout authors using advanced English. From start to finish of his essay, Orwell analyzes the mistakes, bad habits, inability to express signification in writing pieces.\r\nOn page two, Orwell says, â€Å"The writer either has a meaning and cannot express it, or he inadvertently says something else, or he is almost indifferent as to whether his delivery mean anything or not. This mixture of vagueness and abridge incompetence is the most marked property of late English…” Despite Orwell’s expression of the blackballs in writing today, he isn’t completely hopeless; for he gives solutions and tips on how to overcome poor writing habits. Throughout his explanation and argument, Orwell stresses the incompetence, vagueness, and carelessness in writing that is commonly employ in literary expositions. Orwell goes on to list planetary pr oblems with writing techniques and the appearance of meaning lucidness. First, he talks roughly the use of destruction metaphors. In this paragraph, Orwell explains that people use these demise metaphors â€Å"because they save people from inventing phrases for themselves.” He analyzes the use of these metaphors and how some are sucked out of their accepted meanings without the writer noticing themselves; completely altering the meaning of the metaphor or textbook. Next, Orwell describes the use of â€Å"verbal false limbs,” or the use of to a greater extent syllables in a sentence to array symmetry.\r\nHe notes that people use fancy, pre-made phrases to alternate simple conjunctions and prepositions to cushion their sentences. These pre-made phrases are used almost instantly and can dash the meaning and clarity a text almost indefinitely. Third, Orwell goes on slightly the use of pretentious enunciation used mainly by political, scientific, and sociologica l writers. Pretentious diction is explained to be the use of trendy, foreign phrases and newfangled wrangling to show culture and elegancy. except Orwell argues that these fancy phrases are â€Å"an increase in slovenliness and vagueness” in writing. Lastly, Orwell talks about the abuse of meaningless quarrel. He explains that writers whitethorn use a word has unrivalled meaning, but they use it in a text dish starstly with their own person-to-person definition. These poor habits of writing are seen endlessly and exemplify the demise of the English Language. Orwell’s issues are valid because the vagueness and meaningless texts are examples of the habits and mind of the writer. its because of the poor writing habits that Orwell says, â€Å"it consists in gumming together prospicient strips of lecture which take for already been set in order by someone else, fashioning the results pass onable by sheer humbug.”\r\nOverall, Orwell explains the negative a spects of writing and writing habits in the modern English Language. However, Orwell remains hopeful about the improvement and changes of writing. Throughout his essay, Orwell continuously stresses the deadening of the English Language and the vagueness and meaninglessness modern literacy. He presents six questions that every writer should ask themselves while writing: â€Å"What am I trying to say? What words will express it? What flesh or idiom will make it well-defineder? Is this image fresh enough to have an entrap?…Could I put it much abruptly? Have I said anything that is avoidably nauseous?” Not only does he present these questions writing, he gives six quick tips to germinate bad habits in writing. He explains that writers should never use any type of metaphoric speech that is seen regularly in print, should use short words or else of long words, for writers to throw out useless words, to use the active if you can replace the still and to use everyday English instead of foreign phrases or scientific words. As Orwell’s last tip, he says â€Å" extravasate any of these rules sooner than say anything at once barbarous.”\r\nOrwell feels that breaking poor writing habits and followers these tricks will exit anyone to achieve outstanding and effloresce writing. â€Å"The great enemy of clear language is insincerity.” (59) Orwell displays several different passages in his text that are unclear and vague to even the writer. By being unclear, one can falsify the meaning of their writing, making it insincere. This quote from Orwell’s essay is a prime example of why clarity is so important in writing, oddly for politicians who often use pre-made phrases, assuring vagueness and red of meaning. Orwell writes in his essay, â€Å"…ready-made phrases…will work out the important service of partially concealing your meaning even from yourself.” This quote explains how important it is to be clear in writing the English Language so that words written are truthful and clear to the read and to the writer themselves.\r\nâ€Å"But if thought despoils language, language can also corrupt thought.” (59) Orwell’s quote about thoughts and language corrupting each other brings us back to the thesis of his essay: â€Å"it becomes ugly and inaccurate because our thoughts are foolish, but the slovenliness of our language makes it easier for us to have foolish thoughts.” Through these two quotes, Orwell expresses that the deterioration of the English language and of the writing skills makes it easier for us have corrupt our minds with ugly thoughts. These ugly thoughts allow us to have corrupt language; making it both language and our human thoughts to blame. The yearlong we use poor language, the easier and fast it will get stuck in our minds and thoughts. The longer these ill habits of writing are imprinted in our minds, the easier it is to have foolish thou ghts to cause more corrupt writing.\r\n'

Wednesday, December 19, 2018

'Motivation and Emotion\r'

'The abstract should be atomic number 53 carve up of between 150 and 250 words. It is non indented. variance titles, such(prenominal) as the word Abstract above, be not considered fountain interrogative sentences so they dont design bold heading format. Instead, character the Section Title style. This style mechanic all toldy starts your divide on a new page, so you dont maintain to add page breaks. Note that all of the styles for this scout be available on the crustal plate pad of the ribbon, in the Styles gallery.Keywords: [Click here to add keywords. ] Motivations and Emotions thither argon cinque motivatings concepts that psychologists use to factor motif that come alive and direct human behavior. The replete(predicate)s onset is ground tongue to to be a set of skills, preprogrammed in battalion and animals. These skills are biological in nature and programmed into our DNA. Instinct is not aroundthing they sight be taught, its an energy that guides mi scellaneous species in specific directions. Some of instincts drive us to reproduce, to let and raise our children a trustworthy way.Drive-reduction approaches to motivation that sex the behaviors to fill a privation. For instance, when youre thirsty the neediness to drink, or to eat, sleep and we produce. There are as well drives that leads us to want to learn or strain things. stimulus approaches motivates us as humans, to digest a certain amount of activity and stimulation. This could be socialise or doing activities and bring out a high aim of arousal. Incentive approaches to motivation the desire to be possessed of got a goal or inducing.This inducing hearable be four honor, affection, food, sex or other concomitant goal. Cognitive approaches to motivation is the drive for your take in individual(prenominal) enjoyment and comfort, rather than a retaliate that is tangible. This could be motivation of ain pride and satisfaction that fleshly things may no t accomplish. There are five main perceptions that drives us: we restrain bash, Joy, anger, sadness, and fear. Love, enkindle wear us all of these emotions, when you love some unmatchable it brings you Joy.And this love can also cause us to quality sadness, fear and anger. We may perplexity that mortal willing not love us bum and this can bring the sadness. You could also be grabby or angry if somebody does not love us back. Meanwhile, there is one positive emotion astir(predicate) being a return scholar here the University of Phoenix and that emotion is pride. As a returning student in my forties, I have so much pride in myself and I bop I will not give up on my education. Within a twelvemonth I will have my degree and no one can take that away from me.This is something that, I Alone, have put in the hard hours for my cause personal success. On the other hand, the one disconfirming emotion astir(predicate) returning to school is deal. I worry about everything, f rom the roof over my head to alimentation my family. But, I worry more about school, my grades and complemental my assignment of on time. I worry that I may not have what it takes to be a college graduate and do not have the competency to complete my degree. I worry about deliver the goods as a student. The incentive approach to motivation is what will motivate me to complete my degree.Each calendar week I seek out the results of my grades s an incentive and the fulfilment in my motivation to complete my college degree. This incentive helps repel and pull me through to the next week. each week that is completed, is one week closer to achieving goals. When I need extra incentive, I will use of some of sadness and grief of when I previously hold on school as a stop and a motivator to cleave on track. As this previously caused me great sadness and frustration that motivates me to stay in school.\r\nMotivation and Emotion\r\nThe abstract should be one paragraph of between 15 0 and 250 words. It is not indented. Section titles, such as the word Abstract above, are not considered headings so they dont use bold heading format. Instead, use the Section Title style. This style automatically starts your section on a new page, so you dont have to add page breaks. Note that all of the styles for this template are available on the Home tab of the ribbon, in the Styles gallery.Keywords: [Click here to add keywords. ] Motivations and Emotions There are five motivations concepts that psychologists use to factor motivation that energize and direct human behavior. The Instincts approach is said to be a set of skills, preprogrammed in people and animals. These skills are biological in nature and programmed into our DNA. Instinct is not something they can be taught, its an energy that guides various species in specific directions. Some of instincts drive us to reproduce, to birth and raise our children a certain way.Drive-reduction approaches to motivation that energiz e the behaviors to fill a need. For instance, when youre thirsty the need to drink, or to eat, sleep and we produce. There are also drives that leads us to want to learn or achieve things. Arousal approaches motivates us as humans, to have a certain amount of activity and stimulation. This could be socializing or doing activities and bring out a higher level of arousal. Incentive approaches to motivation the desire to obtain a goal or incentive.This incentive loud be four love, affection, food, sex or another particular goal. Cognitive approaches to motivation is the drive for your own personal enjoyment and satisfaction, rather than a reward that is tangible. This could be motivation of personal pride and satisfaction that physical things may not accomplish. There are five main emotions that drives us: we have love, Joy, anger, sadness, and fear. Love, can give us all of these emotions, when you love individual it brings you Joy.And this love can also cause us to feel sadness, fea r and anger. We may worry that somebody will not love us back and this can bring the sadness. You could also be Jealous or angry if somebody does not love us back. Meanwhile, there is one positive emotion about being a returning student here the University of Phoenix and that emotion is pride. As a returning student in my forties, I have so much pride in myself and I know I will not give up on my education. Within a year I will have my degree and no one can take that away from me.This is something that, I Alone, have put in the hard hours for my own personal success. On the other hand, the one negative emotion about returning to school is worry. I worry about everything, from the roof over my head to feeding my family. But, I worry more about school, my grades and completing my assignment of on time. I worry that I may not have what it takes to be a college graduate and do not have the strength to complete my degree. I worry about succeeding as a student. The incentive approach to m otivation is what will motivate me to complete my degree.Each week I seek out the results of my grades s an incentive and the fulfillment in my motivation to complete my college degree. This incentive helps push and pull me through to the next week. Every week that is completed, is one week closer to achieving goals. When I need extra incentive, I will use of some of sadness and grief of when I previously quit school as a deterrent and a motivator to stay on track. As this previously caused me great sadness and frustration that motivates me to stay in school.\r\n'

Tuesday, December 18, 2018

'Stages of Study and Evaluation of Internal Control Essay\r'

'The stages/ treativities involve in examine and evaluating natural entertain argon:\r\nA. Obtaining an agreement of the entity’s intimate picture complex body part.\r\nB. Assessing the preliminary train of take for bump.\r\nC. Obtaining meaning(a) matter to take hold the prizeed take aim of mark off try.\r\nD. Evaluating the consequences of important matter.\r\nE. Determining the incumbent take of sleuthing take a chance.\r\n academic plosive consonant A. Obtaining an bring in of the entity’s national maintain structure. In planning the scrutinize examination, to each peer slight of the five dollar bill components of underlying jibe must be analyse and understood by the listener to enable him to (1) break types of potential misstatements; (2) interpret factors that hazard the assay of misstatement; and (3) undertake to public figure al broken in experimenting part. brain the check Environment\r\nThe attendant should obtain competent knowledge of the mastery environment to understand counsel’s and the progress of use upor’s attitude, aw arness, and actions concerning the match environment. The attendee should concentrate on the substance of management’s policies, procedures, and striked actions preferably than their remains be bewilder management whitethorn establish beguile policies and procedures save non act on them.\r\nUnderstanding maintain Procedures\r\nBecause rough lead procedures atomic number 18 integrated in circumstance(prenominal) components of the harbour environment and story organization, as the attendee obtains an collar of the dominate environment and handbilling musical arrangement, he is alike belike to obtain knowledge almost almost forgive procedures. The meeter should train the knowledge ab give away the presence or absence seizure of the ascendancy procedures obtained from the sense of the govern environment and accounting remains in find out whether it is necessary to devote additional caution to obtain an mind of pick up procedures to plan the scrutinize. Understanding the Accounting and congenital go over Systems\r\nTo understand the programme of the accounting development musical arrangement, the he ber determines (1) the major separatees of legal proceeding of the entity; (2) how those transaction atomic number 18 initiated; (3) what accounting records exist and their proclivity; (4) how proceedings argon processed from initiation to completion, including the finale and disposition of computer use; (5) the character and inside randomness of the fiscal depicting process take overed. Typically, this is accomplished and authenticated by a take aim description of the musical arrangement or by prevailcharting. The subprogram of the accounting information organization is often determined by ghost one or few transactions by the system (called a transaction wal k- by dint of). Information entertains relating to the accounting system be concerned with achieving objectives much(prenominal)(prenominal) as: Transactions argon executed in conformance with management’s general or item authorization.\r\nAll transactions and other events ar readily recorded in the correct amount, in the take into account accounts and in the proper accounting period so as to permit preparation of monetary statements in accordance with an identified pecuniary traceing framework. get at to assets and records is permitted only in accordance with management’s authorization. Recorded assets are compared with the existing assets at valid intervals and prehend action is taken regarding any differences. When obtaining an understanding of the accounting and inside jibe systems to plan the audit, the attendee obtains knowledge of the function of the accounting and innate ascendance systems.\r\nWhen the transactions selected are typical of those transactions that open by and through the system, this procedure whitethorn be treat as part of tallys of reign over. The nature, clock, and period of the procedures performed by the attender to obtain an understanding of the accounting and cozy overlook systems leave vary with, among other things: The size and interlinkingity of the entity and of its computer system. Materiality meditateations.\r\nThe type of upcountry directs involved.\r\nThe nature of the entity’s accompaniment of detail infixed avers. The listener’s idea of indwelling adventure.\r\nOrdinarily, the attendee’s understanding of the accounting and inner(a) keep systems world-shaking to the audit is obtained through previous with the entity and is tag oned by: a. Inquiries of appropriate management, supervisory and other personnel at unhomogeneous organizational levels inwardly the entity, together with reference to memorialation, much(prenominal) as proce dures manuals, job descriptions, and feed charts; b. Inspection of documents and records procedure by the accounting and inwrought catch systems; and c. nonice of the entity’s activities and trading operations, including mirror image of the organization of computer operations, management personnel and the nature of transaction processing.\r\nThe hearer determines the policies, procedures, methods, and records placed in operation by inspecting documents and directly sight the policies and procedures in use. The meeter can examine actual, perfect documents and records to bring the contents of the manual to life and disclose understand them. In addition, the listener can asseverate leaf node personnel in the process of preparing them and carrying out their normal accounting and restrain activities. This pass on enhances understanding and knowledge that say-sos lease been placed in operation. corroboration of Understanding\r\nThe hearer should document the u nderstanding of the entity’s interior control structure elements obtained to plan the audit. The form and extent of this documentation is influenced by the size and abstruseity of the entity, as well as the nature of the entity’s infixed control structure. Generally, the much(prenominal)(prenominal) complex the inborn control structure and the to a greater extent extensive the procedures performed, the more extensive the hearer’s documentation should be.\r\n1. Internal Accounting Control Questionnaire\r\nInternal accounting control questionnaire contains a series of questions knowing to pick up control helplessnesses. Most questionnaires are designed to yield â€Å"yes”, â€Å"no”, or â€Å" non applicable” makes to the questions. A â€Å"yes” answer generally indicates a satisfactory degree of internal accounting control while a â€Å"no” answer indicates a possible weakness in control or at least indicates that further investigation is claimd. If the weakness is secular, them it should be reported to a senior management, the board of directors, and the audit committee. â€Å"Material weakness is one in which the procedures or degree of shape with the procedures fail to bequeath savvyable potency that strong wrongdoings or irregularities would be prevented or promptly sight during the accounting process.” In completing the internal control questionnaire, the attendee should consider the following critical aspects:\r\n1. Is the system of internal control sound?\r\n2. If it is non reliable, what errors power occur?\r\n3. What alternative audit procedures should be adoptive if the system is unreliable? Advantages\r\nThey provide audit confidence that attention is given to presence or absence of all controls listed and that certain features of the system are not acquited. They provide a means of obtaining uniform documentation of internal control system re minted. They provid e un sorted audit staff members with guidance in execute internal control reviews. They facilitate the early contracting of potential weaknesses in the system. Disadvantages\r\n attendee whitethorn view the questionnaire device for accomplishing an automatic rating of internal control. Controls listed on questionnaire whitethorn not suit the detail chance of a specific audit. The attendant whitethorn overlook pertinent control not included in the questionnaires. 2. Flowcharts\r\nFlowchart is a symbolic diagram of a specific part of an internal accounting control system indicating the sequential flow of data and/or authority. An internal control flow diagram uses standardized symbols, interconnecting lines, and annotations to nominate information, document, and document flow. It provides a pictorial overview of a client’s internal control activities. It illustrates the interaction of individuals, records, and control related to a particular department or class of tran sactions. Internal control flowcharts generally polish the segregation of duties by exploitation a mainstay across the top to reflect different departments and the flow of documents and the flow of documents from left to duty. Advantages\r\nEasily understood. Since flowcharts provide a visual description supplemented by a indite narrative, they are more easily understood. Better general picture or complex system. A complex system whitethorn be reduced to a one or two-page flowchart which might differently engage a 15-page internal control questionnaire or a 10-page narrative memo. Parallels EDP documentation. EDP systems are commonly documented with flowcharts which make it easier for EDP buy personnel to relate to the auditors. It is easy to update.\r\nDisadvantages\r\nHigher level of knowledge and training are required to coif a good flowchart of a complex system. Flowcharts take more time to prepare and require more knowledge. It is more difficult to spot internal contr ol weakness.\r\nThe ff. questions should be answered before a flowchart is prepared:\r\n1. Who performs the various functions in the routine?\r\n2. wherefore are these functions performed?\r\n3. What work is performed, and is the work considered input or fruit?\r\n4. When are the functions performed and in what sequence?\r\n5. How are the functions performed and in what sequence?\r\nConference with senior management, supervisors, and employees utilise the above checklist should be conducted by the independent auditor before flowcharting the routine. In addition, copies of all forms, documents and reports apply in the routine to be flowcharted should be obtained. A special purpose of the internal control flowchart is to transport mathematical processively. The ff. techniques should assist in meeting this goal: similar symbols. canvasors use a uniform set of symbols create by the American National Standards Institute (ANSI). Flowlines. The flow of documents should be from t op to bottom and left to right. Arrowheads whitethorn be used on all lines and should be used when the flow is not standard or is bi-directional.\r\nDocuments. When a document is created, its source should be indicated. Multiple-document symbols are required when multiple copies of the document are prepared. The disposition of every copy or each document should be shown. Processing. Processing symbols are used to localize any procedures applied to documents such(prenominal) as their be filed. Annotations. Comments and explanations should be used to make the flowchart easier to understand or more complete. The ff. guidelines whitethorn be utilitarian in preparing a flowchart:\r\nDetermine the class of transactions or transaction cycle to be flowcharted. Obtain an understanding of internal control by making inquiries of client personnel, observing employee activities, and examining documents, records,\r\nand policies and procedures manuals. Organize the flowchart into columns, usin g a different column for each department, function, or individual. trace a sketch of the flowchart. Draw the flowchart and insert comments and annotations.\r\nTest the flowchart for completeness by following a few transactions through the chart.\r\n3. Narrative Description\r\nA narrative is a written description of a particular variety or phases or a control system. Although helpful for describing simple systems, narratives may be adequate when a system is complicated or frequently revised. If the systems are extensive and/or complex, separate narratives may be prepared for a gauzyer groups of control which relate to specific classes of transactions or accounts. Some auditor prepare narrative descriptions to accompany internal control questionnaire or flowcharts in order to provide information not otherwise included. Advantages:\r\nNarrative is flexible and may be tailor- do for engagement. Requires a detail abstract and thus forces auditor to understand functioning of the sys tem. Disadvantages:\r\nAuditor may not have the ability to recognise the system correctly and concisely. This may require more time and careful study.\r\nAuditor may overlook important portions of internal control system. A indisposed written internal accounting control narrative can lead to a misunderstanding of the system thus impressioning in the improper design and application of compliance tests.\r\n4. Internal Control Checklist\r\nThis contains a detailed enumeration of the methods and practices which characterize good internal control or of item to be considered in reviewing internal control.\r\n5. Decision tables\r\nIn this approach, the system is depicted as decision points. Advantages and disadvantages are similar to those of the flowchart approach.\r\nstage B. ASSESSING THE PRELIMINARY LEVEL OF CONTROL jeopardy\r\n aft(prenominal) obtaining an understanding of the accounting and internal control systems, the auditor should make a preliminary judging of control gues s, at the impudence level, for each material account residue or class of transactions. The preliminary assessment of control risk is the process where the auditor evaluates the enduringness of a client’s internal control policies and procedures in preventing or chanceion material misstatements in the pecuniary statement assertions, namely: (1)/(2) Existence/ Occurrence. Procedures that require documentation, approvals, authorization, verification, and reconciliations. (3) Completeness. Procedures that ensure that all transactions that occur are recorded such as accounting for numeral sequence of documents. (4) Right and obligations. Procedures that ensure that the entity has a right to asset or an obligation to pay arising from the transaction. (5)/(6) military rating/ Measurement. Procedures that ensure that a proper price is supercharged and that mathematical accuracy are present in recording and in exploitation the accounting records and financial statement. (7) P resentation and Disclosure.\r\nProcedures that indicate that a review has been make to ascertain that a transaction has been recorded in the proper account and that financial statement revelation have been reviewed by competent personnel. The process of arriving at the auditor’s assessment of control risk is an iterative process that is refined as the auditor’s obtain more and more manifest about the authorisation of various internal control policies and procedures. After obtaining the understanding of the internal control structure, the auditor may assess control risk at the level best level. The term maximum level is used in this segment to mean the greatest fortune that a material misstatement that could occur in a financial statement assertion will not be prevented or detected on a timely prat by an entity’s internal control structure. Control risk may be assessed in quantitative terms, such as percentages, or in nonquantitative terms that range, for example, from a maximum to a minimum.\r\nAssessing control risk at below the maximum level involves- Identifying specific internal control structure policies and procedure applicable to specific assertions that are likely to prevent or detect material misstatements in those assertions. arrangeing tests of control to evaluate the effectiveness of such policies and procedures. The preliminary assessment of control risk for a financial statement assertion should be graduate(prenominal) unless the auditor: a. Is able to identify internal controls relevant to the assertion which are likely to prevent or detect, and correct a material misstatement; and b. Plans to perform tests of control to support the assessment. Assessing underlying Risk\r\nIn developing the overall audit plan, the auditor should assess inherent risk at the financial level. In developing the audit program, the auditor should relate such assessment to material account balances and classes of transactions at asserti on level, or assume that inherent risk is spicy for the assertion. To assess inherent risk, the auditor uses professional judgement to evaluate numerous factors, examples of which are: At the fiscal Statement Level\r\nThe integrity of management.\r\nManagement bring and knowledge and changes in management during the period. Unusual twitch on management.\r\nThe nature of the entity’s business.\r\nFactors affecting the manufacturing in which the entity operates. At the Account Balance and house of Transactions Level\r\nFinancial statement accounts likely to be susceptible to misstatement. The complexity of underlying transactions and other events which might require using the work of an expert. The degree of judgment involved in find account balances. Susceptible of asset to loss or misappropriation.\r\nThe completion of unusual and complex transactions.\r\nTransactions not subjected to ordinary processing.\r\nRelationship between the Assessment of Inherent and Control Ri sks Management often reacts to inherent risk situations by designing accounting and internal control systems to prevent or detect, and correct misstatements and therefore, in numerous cases, inherent risk and control risk are highly interrelated. In such situations, if the auditor attempts to assess inherent risk and control risks separately, there is a possibility of inappropriate risk assessment. As a have sex, audit risk may be more appropriately determined in such situations by making a combined assessment. Identification of limited Internal Control Policies to Specific Assertions Auditors are evoke in control activities because they assist in establishing the boldness of financial statement assertions. Controls that enhance the reliability of the financial statements may be preventive controls or signal maculation controls.\r\nPreventive controls avoid errors and irregularities while detection controls recognizing that error will occur even under grand conditions provi de for a â€Å"double-check” to locate square occurrences after the fact. If an entity’s controls are arrange to be effective, the auditor may reduce the selected auditing procedures to test a group of assertions. Control activities may provide direct licence about the many assertions. In identifying internal control structure policies and procedures relevant to specific financial statement assertions, the auditor should consider that the policies and procedures can have either a pervasive effect on many assertions or a specific effect on an individual assertion, depending on the nature of the particular internal control structure element involved. Conversely, most control procedures often have a specific effect on an individual assertion substantiate in a particular account balance or transaction class. The objective of procedures performed to obtain understanding of the internal control structure is to provide the auditor with knowledge necessary for audit plann ing.\r\nThe objective of test of controls is to provide evidential matter to use in assessing control risk. When the auditor concludes that procedures performed to obtain the understanding of the internal control structure also provide evidential matter for assessing control risk, he should consider the degree of authorisation provided by that evidential matter. Although such evidential matter may not provide sufficient arrogance to support an assessed level of control risk that is below the maximum level of certain assertions, it may do so for other assertions and thus provide a basis for modifying the nature, clock, or extent of the solid tests that the auditor plans for those assertions.\r\nSTAGE C. OBTAINING EVIDENTIAL way out TO bind THE ASSESSED LEVEL OF CONTROL RISK\r\nThe auditor obtains evidential matter to enable him to determine the proper level of control risk by performing test of controls or compliance tests on selected policies and procedures. Compliance procedur es are designed to obtain reasonable assurance that those internal controls on which tests requiring inspection of documents bread and butter transactions to bump off testify that controls have operated properly and inquiries about and manifestation of controls which leave no audit trail. Test of Controls\r\nProcedures tell toward either the effectiveness of the design or operations of an internal control structure policy or procedure are referred to as tests of controls. Tests to obtain such evidential matter ordinarily include procedures such as inquiries of appropriate entity personnel, inspection of documents and reports, and observations of the application of specific internal control structure policies and procedures. Tests of control are performed to obtain audit evidence about the effectiveness of the: a. Design of the accounting and internal control systems, that is, whether they are suitably designed to prevent or detect and correct material misstatements; and b. Oper ation of the internal controls passim the period. The auditor should obtain audit evidence through tests of controls to support any assessment of control risk which is less than high. The lower the assessment of control risk, the more support the auditor should obtain that accounting and internal control systems are suitably designed and direct effectively.\r\nWhen obtaining audit evidence about the effective operation of internal controls, the auditor considers how they were applied, the populateency with which they were applied during the period and by whom they were applied. The concept of effective operation recognizes that some deviations may have occurred. Deviations from prescribed controls may be caused by such factors as changes in report personnel, significant seasonal fluctuations in volume of transactions and human error. In computer information system environment, the objectives of tests of controls do not change from those in a manual environment; so far, some aud it procedures may change. The auditor may find it necessary, or may prefer, to use computer-assisted audit techniques.\r\nSTAGE D. EVALUATING THE RESULTS OF THE EVIDENTIAL MATTER\r\nBased on the results of the tests of controls, the auditor should evaluate whether the internal controls are designed and operating as contemplated in the preliminary assessment of control risk. The evaluation of deviations may result in the auditor concluding that the assessed level of control risk needed to be revised. In such cases, the auditor would modify the nature, timing, and extent of plotted indispensable procedures. The conclusion reached as a result of assessing control risk is referred to as the assessed level of control risk. In determining the evidential matter necessary to support a specific assessed level of control risk below the maximum level, the auditor should consider the characteristics of evidential matter about the control risk.\r\nGenerally, however the lower the assessed level of control risk, the greater the assurance the evidential matter must provide that the internal control structure policies and procedures relevant to an assertion are designed and operating effectively. Ordinarily, the auditor’s observation provides more reliable audit evidence than further making inquiries. However, audit evidence obtained by some tests of controls, such as observation, pertains only to the point in time at which the procedures was applied. The auditor may decide, therefore, to supplement these procedures with other tests of control capable of providing audit evidence about other period of time. In determining the appropriate audit evidence to support a conclusion about control risk, the auditor may consider the audit evidence obtained in prior audits.\r\nIn a continuing engagement, the auditor will be aware of the accounting and internal control systems through work carried out previously but will need to update the knowledge gained and consider the need to obtain further audit evidence of any changes in control. The auditor in addition, should consider whether the internal controls were in use throughout the period. An audit of financial statements is a cumulative process; as the auditor assesses control risk, the information obtained may cause him to modify the nature, timing, or extent of the planned tests of controls for assessing control risk. The evaluation is based on the effectiveness of the entity’s control structure in preventing and/pr sleuthing material misstatements, as determined by the tests of controls.\r\nSTAGE E. DETERMINING THE NECESSARY LEVEL OF DETECTION RISK\r\nThe auditor uses the delicious level of detection risk to determine the nature, timing, and extent of the auditing procedures to be used to detect material misstatements in the financial statement assertions, auditing procedures designed to detect such misstatements are referred to in this section as hearty tests. The level of detection risk r elates directly to the auditor’s substantive procedures. The auditor’s control risk assessment, together with the inherent risk assessment, influence the nature, timing, and extent of the substantive procedures to be performed to reduce risk, and therefore audit risk, to an acceptably low level. In this regard the auditor would consider:\r\na. The nature of substantive procedures, for example, using tests direct toward independent parties outdoor(a) the entity rather than tests directed toward parties or documentation within the entity, or using tests of flesh out for a particular audit objectives in addition to analytical procedures; b. The timing of substantive procedures, for example, performing them at period rather than at an earlier date; and c. The extent of substantive procedures, for example, using a fully grownr sample size. As the acceptable level of detection risk decrease, the assurance provided from substantive tests should increase. Consequently, the auditor may do one or more of the ff\r\n motley the nature of substantive tests from a less effective to a more effective procedures, such as using tests directed toward parties or documentation within the entity Change the timing of substantive tests, such as performing them at year-end rather than at interim date. Change the extent of substantive tests, such as using a coarser sample size. There is an rearward alliance between the detection risks and the combined level of inherent and control risks. The substantive tests that the auditor performs consist of tests of details of transactions and balances, and analytical procedures. The objective of tests of details of transactions performed as substantive tests is to detect material misstatements in the financial statements. The auditor should recognize, however, that careful experimental condition should be given to the design and evaluation of such tests to ensure that both objectives will be accomplished.\r\nAudit Risk in the Small Business\r\nThe auditor needs to obtain the same level of assurance in order to express an unqualified faith on the financial statements of both small and large entities. However, many internal controls which would be relevant to large entities are not practical in the small business for example is the segregation of duties. In mickle where segregation of duties is limited and audit evidence of supervisory control is lacking, the audit evidence necessary to support the auditor’s opinion on the financial statements may have to be obtained entirely through the performance of substantive procedures. How Adequacy or deficiency of Internal Control Affects Audit Procedures The primary reason for studying and evaluating internal control is to provide a basis for relying upon the system and for determining the extent of year-end substantive tests to be performed.\r\nThere is an inverse relationship between the effectiveness of internal control and the extent of detailed aud it procedures; more effective system requires less detailed testing. Strengths and weaknesses identified during the evaluation of internal accounting control and tests of compliance will affect the nature, timing, and extent of audit procedures. The audit is not specifically designed to search for errors or irregularities, although during the study and evaluation of internal accounting control system and the performance of substantive tests, errors, or irregularities may be discovered. The auditor must consider the audit implication when errors or irregularities are likely to exist. Documentation of the Assessed Level of Control Risk\r\nThe auditor should document in the workss papers.\r\na. The understanding obtained of the entity’s accounting and internal control systems;\r\nb. The assessment of control risk. When control risk is assessed at less than high, the auditor would also document the basis for the conclusions.\r\nFigure 11.2 Relationship of Effectiveness of Intern al Control and Substantive Tests Controls initially considered effective\r\nControls initial not considered effective or not cost effectual tighten up control risk\r\nAssess control risk at maximum (100%)\r\nReduce acceptable risk of overreliance on internal control\r\n unimpeachable risk of overreliance on internal control- 100% (maximum) effect tests of control (inquiries, inspection, observation, and reperformance) Perform no tests of controls\r\nIncrease detection risk\r\nDecrease detection risk\r\nReduce planned substantive test\r\n1. Use less persuasive substantive tests.\r\n2. Perform the substantive tests at interim date.\r\n3. Decrease extent of substantive test by selecting a smaller sample size. Perform extensive substantive testing\r\n1. Use more effective substantive tests.\r\n2. Perform substantive tests at year-end\r\n3. Increase extent of substantive tests by selecting a larger sample size.\r\nCommunication of Performance, Improvements and Observations in Internal Control Management. As a result of obtaining an understanding of the accounting and internal control systems and tests of controls, the auditor may become aware of weaknesses in the systems. The auditor should make the management aware, as soon as practical and at an appropriate state, of material weaknesses in the design or operation of the accounting and internal control systems, which have come to the auditor’s attention. The communication to management of material weaknesses would ordinarily in writing.\r\nManagement letter may be made that will contain constructive suggestions or improvements in internal control or other suggestions for change magnitude efficiency in operations. This letter is considered a by-product rather than the aim of the audit and is often ideal sometimes after the completion of the field work. If however, the auditor identifies material weaknesses, he has a professional responsibility to communicate them to both senior management and the boar d of directors. The auditor should issue a written report at the earliest possible that it is documented in the work papers. Reportable Conditions\r\nSpecifically, these are the matters coming to the auditor’s attention that, in his judgement, should be communicated to the audit committee because they represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization’s ability to record, process, summarize, and report financial data unvarying with the assertions of management in the financial statements. Examples of reportable conditions are as follows: Deficiencies in internal control structure design\r\n pitiable overall internal control structure design\r\nAbsence of appropriate segregation of duties consistent with appropriate control objectives. Absence of appropriate reviews, and approvals of transactions, accounting entries, or systems output. Inadequate procedures for appropriately ass essing and applying accounting principles. Inadequate sustenance for the safeguarding of assets.\r\nAbsence of other internal control techniques considered appropriate for the type and level of transaction activity. present that a system fails to provide complete and accurate output that is consistent with objectives and current needs because of design flaws. Failures in the operation of the internal control structure\r\n record of failure of identified controls in preventing or detecting misstatements of accounting information demo that a system fails to provide complete and accurate output consistent with the entity’s control objectives because of the misapplication of control procedures. endorse of failure to safeguard assets from loss, damage, or misappropriation. distinguish of lettered override of the internal control structure by those in authority to the detriment of the overall objectives of the system. certainty of failure to perform tasks that are part of th e internal control structure, such as reconciliation not prepared or not timely prepared. differentiate of willful wrongdoing by employees or management.\r\n try of manipulation, falsification, or alteration of accounting records or supporting documents. Evidence of intentional misapplication of accounting principles. Evidence of misrepresentation by client personnel to the auditor. Evidence that employees or management lack the qualifications and training to play their assigned functions. Others\r\nAbsence of sufficient level of control consciousness within the organization Failure to follow up and correct previously identified internal control structure deficiencies. Evidence of significant or extensive undisclosed related party transactions. Evidence of undue bias or lack of objectiveness by those responsible for accounting decisions. Reporting- Form and essence\r\nConditions noted by the auditor that are considered reportable under this section or that are the result of agre ement with the client should be reported, preferable in writing. If the information is communicated orally, the auditor should document the communication by appropriate memoranda or notations in the working papers. Any report issued on reportable conditions should:\r\n head that a purpose of the audit was to report on the financial statements and not to provide assurance on the internal control structure. Include the definition of reportable conditions. Include the restriction on distribution as discussed in the previous paragraph. If no reportable conditions are found, an auditor may not issue a letter stating that. Such a letter may mislead users by implying a greater level of assurance about the lack of any significant deficiencies than the auditor could really provide. However, an auditor may issue a letter indicating that no material weaknesses were found during the course of an audit.\r\n'

Monday, December 17, 2018

'Gender Socialization Interview Essay\r'

'The family is the more or less essential ingredient in the making of a somebody. How one socializes to the companionship with regards to his/her gender is directly pointed to the state of the family. The in truth basic foundation to a person’s character and how they behave with regards to their social functions in the society and in family is the responsibility of the people around him/ her in the four corners of their positions where their adolescent minds atomic number 18 cosmos inculcated with such(prenominal) values or demeanor that they should follow or they should take responsibility with.\r\nMost sociologists believe that the family is the top hat institution to instill in a babe the attitudes and behavior patterns necessary o become a successful adult. Tradition anyy, parents are trusty for their children’s sacred or ethical training and for providing basic experience of their society. Ordinarily, this largely means presenting basic concepts to the children at home as soon as they can resume them, and, when they are old enough, enrolling them in educational institutions and having them enter in recreational, civic, and cultural activities.\r\nThe family is also important in providing various kinds of social control. Its most important power is the regulation and control of character or behavior of the children. To understand gender socialization in the family I have interviewed tzarina. She is a female and is 15 eld old. She is the youthfulnessest among her two brothers. Her parents work in a substantive state company and are some dates not at that place to attend their special needs and maintenance especially if they have programs or activities at school.\r\n tsarina is already in high school, as a student she is very diligent and really tries her crush to do good to make her family proud of her. She sometimes join extracurricular activities due to some factors like, her brothers as wholesome as her parents wou ld not allow her to go home belated at night already. She has a curfew of 7:00 pm and failure to comply that im intermit mean a very strong penalisation for her. Czarina grew up in a family where conventional gender roles are being reproduced and also practiced. She grew up in a disciplinarian family but not that very strict.\r\nThey just want her to be responsible in everything she does. Although her parents are sometimes not there to attend to her needs, her brothers are the ones who do it. She was taught that a chick should know all household chores because someday she willing become a mother also and it is very essential for her to know all those things. It was also implant in her mind that ladies should go home proto(prenominal) because it is very dangerous and very indecent for a girl to go home very late at night. On other words, Czarina’s world evolved around home, school and even church.\r\nHer family sees to it that they all go to church every Sunday, not a bstracted each service in their church. They were so devoted(p) with their faith, which is why her brothers and parents are very strict with her. It has introduce in her mind that is rightful for a family to verification together even though travails or tidy sum are present and are inevitable, every woman should be strong for her family not letting any doubt or fear ruin it. Czarina grew up seeing his brothers do so well at school and in their house.\r\nHer brothers are so responsible, caring and loving ones; while her parents are works very hard to provide them with what they want. Her brothers taught her not to comfortably fall in dearest, and neer rush love until the right man and the right time comes. Her parents who are very loving; even though they’re sometimes busy; they al counsels find time to be with them especially on weekends. Through the years, this was what she apothegm and experience in her daily life. This has become a part of her life already that she also has wise(p) and practice.\r\nAt school, she is very well respected and looked up to by her classmates and peers. She is very well disciplined and a dignified young lass. She serves as a role model among the young people in their school, being a consistent academic awardee and a good, behaved young lady. I asked her if she is pressured with what her family and friends is expecting of her, she answered me with a nodd. Yes, indeed she is fearful she competency break the trust of her peers and especially her family but she knows racy inside her that all those values that have already been implanted in her being will never wither.\r\nIt helped her become a better individual, through the education of her parents and of course with the help of her two very dread and disciplinarian brothers. She never regretted to be a part of her family, but on the other hand she felt lucky because not all are accustomed the opportunity to be a good young woman. She said that the family really plays an important role in molding the behavior and character of a person because just like her, if her family didn’t brought her up that way then she would not be what she is right now.\r\n'

Sunday, December 16, 2018

'Clean India For A Green India Essay\r'

'‘When the expiry tree diagram is cut and the belong fish killed, the last river pois unitaryd, then you will see that you can’t eat money.’ -John May\r\nThe sporting-India computer programme\r\nIndia has a commonwealth of over one billion, of which almost 300 one million million million live in somewhat 600 towns and cities. Unfortunately, as a result of stressed surroundingsal conditions, most of these towns and cities atomic number 18 unable to cope with the rapid pace of urbanisation. piss pollution, unavailability of drunkenness water, inadequate sanitation, open toss of dispel, and loss of forest cover ar almost of the related problems. These harbour serious consequences on the wellness of the people and argon also an economic outcome to the country. Similarly, water-borne disease like diarrhoea, jaundice and cholera are taking a heavy toll on two(prenominal) human health and economic productivity. This status demands immediate interventi on in the management of chop-chop growing urban surroundal problems. The role of the purlieu needs to be monitored regularly and, more importantly, scientific survey needs to extend beyond the science lab and become more community centered.\r\nWhile the restrictive agencies continue to play their role. Programmes that are community found are required. These will help the community experience topical anesthetic issues and inject necessary initiatives to advance their topical anaesthetic environmental conditions and come up with new locale-specific initatives to improve their sorrounding environmental conditions. CLEAN-India (Community Led surroundings attain net income) course was launched by Development Alternatives (DA) with the vision of developing a cleaner environment for our urban centres. This nation-wide programme foc works on environmental appraisal, awareness, advocacy and action on initiate children who are the future citizens. The underlined realisation is that ‘each one of us is responsible for the current state of are environment and we cannot wait for someone else to solve it’.\r\nCLEAN-India care\r\nThe CLEAN-India programme aims to mobilise community responsibility for environmental assessment and improvement in all major towns and cities of India through schools and NGOs linked with governments, business line, pedantic and otherwise institutions.\r\nCLEAN-India Network\r\nCLEAN-India programme air divisionners with more than 30 like-minded NGOs, cd schools and over one million students who coordinate the activities crossways 78 urban centres of India. They take part in unlike environmental activities and programmes for a cleaner greener India.\r\nCLEAN-India Thematic Areas\r\n• pissing quality and conservation\r\n• Sanitation\r\n• Land use and biodiversity conservation\r\n• piddle conservation\r\n• Air quality\r\n• Energy efficiency\r\n• Carbon footprint\r\nà ¢â‚¬Â¢ climate change\r\nCLEAN-India has evolved with the experiences and learns from the various initiatives it has taken in the early(prenominal) fifteen years. It is now a front kickoff in the field of conservation and sustainable living. CLEAN-India programme evolved from DA’s experience with the Delhi Environment Action Network (DEAN) programme, which began in September1996 with five schools. Over 4000 children rent now been trained ingestly on environmental assessment and improvement activities. Action programmes to improve local environmental conditions consider been initatiated. hale waste management, orchard drives, energy conservation, paper recycling, etc., are some activities through with(p) by the schools, Resident Welfare Associations (RWAs), business and industrial associations and individual households. This experience indicates that when environment assessment is juvenility and community ground, it mobilises the community to review their local env ironment conditions and take the requisite measures without waiting for external support. CLEAN-India has around 30 partner NGOs who drive the CLEAN-India initiative in their urban centres.\r\nThe endeavour has been well received in these areas. Many more NGOs from across the country redeem expressed interest to initiate the CLEAN-India programme in their own cities and towns. Over the past decade, the programme has mobilised an considerable network of environmentally conscious citizens. They confine sham responsibility and evolved solutions to their existing environmental problems. Besides the magnetic core network of 30 NGOs, thousands of school teachers and several other citizens’ groups like RWAs, parents fora, local business associations and juvenility clubs participate actively in the activities. The programme covers various aspects pertaining to our environment like water, air, trees and medicinal plants, waste management (composting, waste paper recycling), chec king for food adulteration, bird watching, energy conservation, eco-consumerism.\r\nThe CLEAN-India Programme is:\r\nUnique †because it involves children and yougth, the future citizens as engines of change scientific †as it is equipped with scientific tools, methods and techniques Innovative †as it has a structured framework with flexibility to divvy up the local needs Inclusive †as it joins reach with all stakeholders\r\nHolistic †as it addresses the entire apprise chain from assessment to solutions Regular †in creating an environmental movement combining hands-on scientific learning with civic action Effective †because it creates Eco-Citizens for tomorrow… Recognising the authorisation of the CLEAN-India Programme, the exchange pollution Control Board (CPCB) has write a Memorandum of Understanding with Development Alternatives to in return assist and strengthen existing initiatives of community based environmental action in India. This collaboration was aimed at mobilising the school network for continuous monitoring of environmental quality and motivating communities to initiate activities for clean neighbourhoods.\r\nSimilarly, CLEAN-India is partnering relationships with business and industry associations and entities like the confederacy of Indian Industries (CII), union of Indian Chambers of Commerce and Industry (FICCI), inn for Indian Automobile Manufacturers (SIAM), FORD Motors and also with academic institutions like the Indian Institute of Technology (IIT), Jawaharlal Nehru University (JNU), and Indian Institute of Science (IISc).\r\nCLEAN-India Tools\r\n• Jal-TARA Water scrutiny rig helps monitor the quality of drinking water. • Pawan-TARA Air Testing Kit helps assess the quality of the air we breathe. • Jal-TARA Water Filter provides safe drinking water by treating pathogenic bacteria and turbidity. • TARA Mini Paper cycle Plant recycles waste paper generated in schoo ls and communities which change us to make our own stationary.\r\nAchievements/ Milestones\r\n• CLEAN Dindigul recieved the JCB Confederation of Indian Industries (CII)-Andhra Pradesh Tourism Development Corporation (APTDC) hour runner up award for excellence in solid waste management in 2011. • CLEAN-India website win the Manthan-AIF Award for best e-content on environment in 2006. • A CLEAN-Shillong (ex-CLEAN-India Centre) student was selected by Reuters for the Johannesburg Meet in 2000. • The first DEAN †CLEAN Mela was held in 1998 and include an exhibition, competitions, quiz and a public forum\r\n• CLEAN-India students participated in international conferences in Edinburgh, UK and Nairobi, Kenya in 1997 and 1998.\r\n• Tony Blair, Prime minister of religion of Britain interacted with a CLEAN-India student in Edinburgh, UK in 1997.\r\n• DA was nominated as the focal agency for ‘ hide Charter for Children’, South Asi a. Few of our Resource Centres hurl helped us translate it into 6 regional languages also. We have released posters, brochures and one book on all the languages in ninth CLEAN-India Meet in 1995.\r\n• Tree helpline started by Delhi governance. PIL in Supreme Court for protection of special K / trees.\r\n• A number of projects have been catalysed with agencies such as UNICEF, Water Aid, Department of Science and Technology, MoEF and Delhi Government.\r\n• CLEAN-India is a part of an International Youth Alliance ‘Be the radical’.\r\nSupport for CLEAN-India\r\n• European Com rush\r\n• Delhi Government\r\n• Ministry of Environment and Forest, Government of India\r\n• Ministry of Water Resources, Government of India\r\n• call forth Governments\r\n• Central Pollution Control Board\r\n• Respective State Pollution Control Boards\r\n• Royal Netherlands Embassy\r\n• Foundation supporting players\r\nâ₠¬Â¢ Ford Motors\r\n• Jocknick Foundation\r\nSuccess Stories\r\n• A Solid Waste Management Plan for Jhansi is being true in collaboration with the Municipal Corporation of Jhansi and Uttar Pradesh Pollution Control Board.\r\n• Ten deflouridation filters were provided by the manufacturer and 70 filters have been set up with the initiative of CLEAN members by Rural Water Supply Department, Government of Andhra Pradesh.\r\n• CLEAN-India Delhi Chapter initiated and facilitated in setting up of a tree helpline.\r\n• CLEAN-India Mysore Chapter has networked with Mysore City Corporation for solid waste management. They have also networked with a womens’ Self Help congregation (SHG), to convert all election campaign veridical into mats and other decorative items.\r\n• CLEAN-India Pune Chapter was successful in the Eco-visarjan campaign. The political science banned the use of idols made of plaster of genus Paris painted with toxic colours. Unbake d clay idols were made for sale and proper arrangements were made for immersions.\r\n• CLEAN-India Dindigul Chapter has set up a residual recycling plant in tanneries as an outcome result of a campaign by school students.\r\nHarnessing Youth Power †Way forrader\r\n juvenility people constitute a prominent part of the world’s community. India has the largest youth population in the world. Nearly 40 per cent of the Indian population is aged between 13 to 35 years, and are defined as youth in the National Youth Policy.\r\nA large population, especially young people and children, are particularly unprotected to environmental risks, for example, access to clean and safe drinking water. In addition, young people will have to live with the consequences of current environmental actions and decisions taken by their elders. Future generations will also be touch on by these decisions and the extent to which they have been addressed. Their concerns would be on depletion of resources, the loss of biodiversity, and radioactive wastes.\r\nYouth have both special concerns and special responsibilities in relation to the environment. Young people will engage in new forms of action and activism that will generate effective responses to environmental challenges. CLEAN-India will now focus on youth and provide them with an opportunity to associate with it. It will direct their efforts towards eliciting a positive change in urban society.\r\nIn the past 16 years of its existence, CLEAN-India has traversed a long way in pursuit of its mission to mobilise community responsibility for environmental assessment and improvement, which has also earned it numerous laurels from both within as well as beyond its shores. But a greater opportunity of work and engagement still awaits our footsteps and we are committed to take it further in the days to come!\r\n'

Friday, December 14, 2018

'Analysis of Low Visibility\r'

'When humans entered the 20th century, a lot had changed since t don mime, tho the oppression was salvage there for e actu every last(predicate)y womanhood to feel †however, it was disappearing, slowly, but surely. In 191 5 wo workforce got the right to vote, and since that moment everything went uphill, for both(prenominal) women and society In general. Today men and woman are equal, to a certain degree, and our life type has never been better †though it has to be tell that macho men still exist. The short trading floor, pen by Margaret Murphy, â€Å"Low Visibility is ab turn up one of these men and his animal-like crave for control.It Is also about the struggle of a woman, who Is trying to escape this The short story Is pen In chronological order and starts In media oppression. Rest. The story begins with, the main character of the short story; Laura. She and her save derriere are both sitting in the living room, watching a riot on television. The omniscient narrator guides us through the story, where a brace of abuse incidents, towards Laura, occur. A while later, we check about an angry mob, who were robbing a shop downstairs the couples building. hindquarters decides to go down and teach them a lesson, but ends up bloodied and on the ground.Later on Laura follows him downstairs, and she in the end triumphs over him and leaves him. Laura used to be a very passionate woman who could cheer up, almost, anybody with her sheer grinning (L 19). This however, was in the past before she got married. The refreshful Laura is an oppressed, prisoner-like, lady of the house who has no say in anything. After age of, physical and mental, abuse magic trick managed to feast on her blood and ruin her life (L 60: ” â€Å"Animals,” arse mutters, feasting on her pain”). Before the couple got married, Laura fell for. She could always distinguish him from the some other(prenominal)s.She always mat that the spotlight was on him due to his personality and refusal to be a part of something. Another important eventor, to this marriage, is that John was lacking the ability to fit in. She tried to play him a part of her group, and when she reached out one of her hands, he grabbed on her whole body. As the years went by, John had anguished alone the passion and hope, inside of Laura, and she became an good slave, with no right to speak or conduct herself (L. L â€Å"One Han on the remote control, the other on her thigh. She substantiates very still”). He knew hat if she struggled in any way, she would suffer an even greater pain (L. 43-44 â€Å"So she says nothing. Its safer †less painful”). At the end of the story we see, however, that even after all she has suffered, she is still a dynamic person, as she develops passim the story. The riot, which was on television, symbolizes Laurels rage, anger and hope. After taking all the abuse John threw at her, she was bound to lastly explod e. The riot reminded her that there was a way out of her misery, but seen Ana to stick up up Tort hot Ana Talent I en angry let out mace nerd Tortuous Walt resell †a fire lit inside her chest.The only puzzle now was that she did not know how to free herself from the prison she was locked in, did not know how to fight back (L . 15 â€Å"She wishes she could protest, but has forgotten how). It would not be furthermost from the truth to claim that the riot was happening in her head and not on the streets. The fact that John was beaten too helpless state of matter by the marching mob makes it all the more convenient, that she managed to dun him off his throne, in one way or another. The ending was nothing short of poetic, as Laura, the in one case stupid and young RL, made a finish up change in personality, and entered a new state of mind.Through all the pain and suffering, she had experienced, she attained a new perspective on life. She was not going to stand for any more insults or abuse and intractable to follow her own will. She realizes that the best way to lift having to face the same agony she experienced is to keep a low profile, a low visibility. The fact that she stood up for herself and left her husband was a victory for herself, however, the fact that she decided to become Just another person and keep a low profile was a defeat to all women.\r\n'

Thursday, December 13, 2018

'12 Angry Men – the Definition of a Leader Essay\r'

'Yvette Perkins MBA-6620/Paper 1 The translation of a leader can be evince in many ways. In reference to the celluloid 12 Angry Men, I have go to agree with the quote of our sixth President posterior Quincy Adams which states â€Å"if your actions inspire others to dream more, learn more, do more, and scram more, you ar a leader. ” (Smith, 14) In this movie the main(prenominal) character Davis played by Henry Fonda was fitting to influence 11 other jurors by introducing the model of possibility. Davis exemplified leadership by dint of his behavior, intellection, and communication skills in his efforts to sway the other jurors.\r\nTo begin, Davis’ behavior displayed positive energy passim the entire movie. Upon entering the room he remained dim and observant of the other jurors. From our discussion packet I have conditioned an important success secret, which is to be â€Å"quick to listen, slow to speak, slow to anger. ” (Smith, 31) This method tu rn out to be meaningful through his actions. He was adequate to(p) to keep his composure during the arguments of the jurors. In order to pay back an effective leader, your passion, confidence, and determination must be verbalised through your body language, as did Davis.\r\nIn appurtenance to that, I have come to learn that â€Å" believeing is the deliberate exploration of experience for a intention. ” (Smith, 3) In my opinion, Davis followed the trinity thinking model. In pursuit of his purpose he utilise direction by petition the other juror â€Å"is it possible”. He used perception by being observant of his purlieu and the others that surrounded him. Finally, he used lateral thinking by assessing the possibilities. Davis stood by his assumption that there was sightly doubt in his mind.\r\nI believe that he saw the grounds as â€Å"EBNE”, it was excellent grouch not enough. (Smith, 7) In his exploration of possibilities he took the approach shot o f two Greek philosophers. One was Socrates and the approach through question and two Aristotle the approach through loge logic. In this case Davis thought outside the box. pass away but not least, communication skills are of import to becoming an effective leader. As we have learned from our discussion on how the brain flows into perception, people are happy with stability and are reluctant to channelize their ways.\r\nWell, in the movie some jurors were reluctant to deepen their perception of the case, which we also know as â€Å"blocked by openness”. (Smith, 19) Davis try’s to repugn their perception by using, manipulating, and managing the facts presented in the case. By asking questions he was able to uncover insights and new evidence which lead to the other jurors changing their votes from guilty to not guilty. To conclude, â€Å"It is what you cause to happen in the mind of a listener that makes you interesting”. Smith, 19) I truly believe that the hardest obstacle of life is getting people to think what you think and fighting human nature. However, Davis has showed us that it is possible. tally to the five stages of thinking from the packet, the stage of possibility is the productive stage. This stage is where we create possible solutions and approaches. My definition of a leader is someone who analyzes information, challenge the facts, and initiates change; which was show by Henry Fonda in the movie 12 Angry Men.\r\n'

Wednesday, December 12, 2018

'Students’ Perception on the Use of Google+\r'

'Running Head: utilize Google+ 1 IIUM Students’ Perception on the Use of Google+ in Improving Communication expertness Siti Natrah Bt Bactiar (0918444) Kulliyyah of Human perception (Communications) internationalist Islamic University Malaysia Instructor: Mdm Norazah Md. Idrus English for donnish Writing Section 14 6th celestial latitude 2012 employ Google+ 2 AbstractFor this require, its draw a bead on is to fancy whether companionable ne devilrking situation much(prenominal) as Google+ give notice in reality be utilise effectively by students in modify their confabulation skill by employing numeric look for where a sample of 25 respondents consisting of undergraduate IIUM students from the main Gombak campus for survey were utilize where respondents were given questionnaires which were distributed with and through and through email and Facebook.The questionnaires were done in recite to say twain research questions in terms of what benefits laughings tock students run into from apply Google+ as a room to modify conference skills and how erect buoy IIUM implement Google+ as a way for students to improve their dialogue skills and results from the break down ground that volume add upd that Google+ stool answer amend students’ conference skills and that they ar positive that IIUM lead implement this method by introducing Google+ as affair of accomplishment material, equal with e- information.Thus, through this sphere, it can abet tecs who want to study on the recitation and bear on of favorable networking sites particularly Google+ on the development of donnish dialogue among university students in Malaysia and also for IIUM on ship canal to blow up the cultivation environment by tackling on revolutionary ways that can aid the learning offset by desegregation education and cordial networking sites resulting in an interactive and romp way of learning amongst lecturer and students. empl oy Google+ 3 IIUM Students’ Perception on the Use of Google+ in Improving Communication Skill After the introduction of Internet in 1960’s (Brown, 2008, p. 30), the world saw a transformation in how societies interact with each different and with the birth of Facebook in 2006 (pp. 32), it has changed how large number in the 21st century would march on with each early(a) as more(prenominal) and more nation be communicating and developing their human relationship online.Majority of y exposehs today spend their time communicating with their friends in cordial networking sites (SNS) as compargond to other online conference tools much(prenominal) as emails, discussion forum and chat inhabit as it enables the exploiters to overhear instant feedback with its realtime message capabilities and a higher respond rates, all toldowing them to improve their communication in the midst of each other (Goddard & Geesin, 2011, p. 51).Even though more or less youths especially students nowadays are communicating online with their friends and families daily through various channels of communication such(prenominal) as personal computers, laptops, Smart phones, mobile phones and so on, it does not indicate that their communication skills are upward(a). Instead, more of them showed a omit of confidence and persuasiveness during class manifestation and in public spe uniformg as to the highest degree shows signs of nervousness and lack of understanding and knowledge about their topic especially when they live to present it in front of their class.Moreover, some of them displayed poor group-player image by not participating actively in concourse discussion and freeriding other company members in doing their assignment. For this research, the utilization of this study is to examine whether amicable networking site such as Google+ can really be employ effectively by students in improving their communication skill. Thus, two objectives are generated from this, which are to examine how students hallow their skills, time and go outingness in using their social networking site exploitation Google+ 4 Google+) in improving their communication skills especially in a team or group based discussion in fix up to prepare them for the working world and to examine factors change their use, which leads to the development of two research questions (RQ): 1. What benefits can students gain from using Google+ as a way to improve communication skills? 2. How can IIUM implement Google+ as a way for students to improve their communication skills? According to Watson, Besmer and Lipford (2012), Google+ is a social networking site, similar to Facebook, MySpace and Twitter with an added feature for group-based communion facilities (+Circles). tender Networking Sites (SNS) serves users to create an online profile that can be viewed by the public which allows interactive communication between the user and his or her circle of friends. As mentioned by Boyd and Ellison (2007) (as cited in Greenhow & Robelia, 2009): An online social network site (SNS) is a web-based dish that allows individuals to (1) construct a public or semipublic profile within a bounded system, (2) explicate a list of other users with whom they portion a connection, and (3) view and traverse their list of connections and those made by others within the system (p. ). Meanwhile, communication is defined as the means of sending or receiving information, such as telephone lines or computers (Oxford English Dictionary, 2007). However, in flock communication studies, Communication refers to your big businessman to share beliefs, values, ideas and feelings where it is seen as a dynamic process in which people attempt to share their internal states with other people through the use of symbols (Samovar, Porter, & McDaniel, 2010, pp. 14, 21).Thus, an effective communication consists of the ability to convey a message that is understood by the audience verbally and non-verbally such Using Google+ 5 as through gestures, facial expressions and postures and that which requires a bipartisan communication. As more and more youths are committed to their digital devices, their network relationships scram also spread out from offline or face to face relationship to online relationship. Thus, many researches have been done to study on the usage and adjoin of social networking sites (SNS) on users’ social development.In addition, with the mass of social networking sites’ (e. g. Facebook ) users are adolescents and young adults who are save in high school and college, studies have found that social networking sites can influence the donnish and social development of the students (Naeema, 2011; Ahn, 2011; Golder, Wilkinson, & Huberman, n. d. ). Moreover, Lampe, Ellison, and Steinfeld (2007) and Subrahmanyam and Greenfield (2008) mentioned that”…emerging adults’ use of the internet is predominately social in nature, typically with people cognize from offline contexts. , as cited in (Reich, Espinoza, & Subrahmanyam, 2012, p. 364). However, the studies done tend to focus on the usage of Facebook and its implication on the world(a) academic and social development of the users. There was little studies conducted on Google+ (Watson, Besmer, & Lipford, 2012), an emerging social networking site that was introduced by Google in mid 2011 (Pascopella, 2011) which provides a more comprehensive features that are unique from Facebook such as +Circles that lets the user to share information that can altogether be known by selected group of friends.With Google+, students can gain bulky benefits as compared to Facebook with its features that can be utilize for group or team discussions. In addition with the lack of studies on the usage of Google+ by students, little research was done to explore on students usage and pull up stakesingness in using social networkin g sites in improving communication skills. Using Google+ 6 MethodParticipants For this study, a sample of 25 respondents for survey were utilise which composed of undergraduate International Islamic University Malaysia (IIUM) students from the main Gombak campus who are currently taking courses offered in the Gombak campus such as IRK, HS, KAED, ENGIN, EDU, ICT, AIKOL and ENMS. The 25 respondents were selected from students in EAW class of section 14 and those who have answered the questionnaires which was post through Facebook.Materials Respondents were given questionnaires that were done through Google moil (see appendage 1) consisting of 12 questions that are divided into tether sections with three compulsory questions on gender, Kuliyyah and level of study of the respondents while Section B consists of questions on having a social network account, frequency in modify their social network profile, user of Google+ and time pass connecting to social network site and Google+ which can help to answer the first objectives while for the third section (Section C) was used to answer the second objective and two research questions, one question using eight-element questionnaire using Likert-like scale was used and three other questions on reason for using Google+ and how IIUM can implement Google+ into their system.Procedures The questionnaire was distributed to the 20 respondents via email by providing them the link to access the questionnaire from Google taunt while the remaining quintette respondents were provided with the link to the questionnaire by posting the link on own Facebook profile. The purpose and objective of the research were stated clearly in the questionnaire for Using Google+ 7 respondents’ clarification and the questionnaire plainly took five minutes for respondents to complete. Data Analysis Descriptive statistics is used in analyzing the selective information and as the research pawn used in ingathering the selective infor mation was questionnaire, it result involved numbers make it easier for the data to be quantified.In descriptive statistics, frequencies such as percentages and graphs such as bar chart will be used in describing the data as it will concentrate on the differences such as the highest and lowest nub which will help in examining the frequencies of usage in social networking sites especially Google+. Google Drive provided the service of analyzing the data and describing it through graphs. In addition to Google Drive, Microsoft Excel will also be used. Using Google+ 8 Results The questions from the questionnaire (See Appendix 1) are generated in order to answer two research questions for this study which are 1) What benefits can students gain from using Google+ as a way to improve communication skills? 2) How can IIUM implement Google+ as a way for students to improve their communication skills? nd from the data that have been collected, 15 respondents (60 percent) agree that Google+ can be in force(p) to students especially in improving communication skills while only two respondents (8 percent) strongly agree that Google+ can help improve communication skill. On the other hand, there is a balance between the number of respondents who disagree that Google+ can be beneficial to students in improving their communication skills with quaternity respondents (16 percent) verbalized disagreement while another four respondents convey strong disagreement, as illustrated in the figure under: prognosticate 1 taken from Microsoft Excel Using Google+ 9 Meanwhile, pertaining to the second research question (How can IIUM implement Google+ as a way for students to improve their communication skills? ), the question ‘If yes, how do you think it can be implemented? is used in order to identify how students perceives the method for implementation of Google+ by IIUM with answers provided for them to chip (See Appendix) . The answers from the respondents are listed in the figure below:- Figure 2 taken from Microsoft Excel As respondents can tick more than one answer for this question, around half of the respondents chose ‘introducing Google+ as part of learning material, similar with e-learning’ (48 percent) while ‘introduce more team-based learning or collaborative learning through using Google+’ came a close second with 26 percent. Meanwhile, with a kid difference of 3 percent is the answer ‘making it compulsory for students to open a Google+ account’ (23 percent).In contrast, ‘other’ only constitutes of 3 percent or only checked by one respondent who stated that there is no need to use Google+. Using Google+ 10 Thus, with the findings of the data collected from respondents are illustrated from the figures above, it shows how the findings have answered the two research questions for this study. For the relaxation of the answers from the respondents, it can be viewed from the summary of the responses (See Appendix 2). Discussion Based on the results from the survey, it can be deduced that a majority of respondents viewed Google+ positively as being beneficial to IIUM students in improving their communication skill, especially in a team or group based discussion.This is also inline with the studies by Naeema (2011) where majority of Sultan Qaboos University (SQU) students that were asked, were willing to use social networking sites for better academic communication and learning with all agreed that social networking sites such as Facebook and other social networks are great form of communication that enable groups to meet and discuss matters (p. 99, 100). This shows that students in general are open to new way of learning, as evident in IIUM students’ willingness to use social networking sites such as Google+ in improving their communication skills. In addition, regarding on how IIUM can implement Google+ for students use in improving their communication skills, most respondents perceived that IIUM will introduce Google+ as part of learning material, akin to e-learning which can be advantageous to the student. Unlike -learning where communication mainly occur between the instructor or lecturer with their student (owner of the account) only, Google+ can offer a wide communication between the lecturer and the rest of his or her students and also students with their fellow classmates as presbyopic as they have a Google+ account. This is also similar to naeema’s (2011, p. 101) viewpoint where according to her, ‘by integrating social network Using Google+ 11 technologies into the learning environments, students will learn from each other, explore regulations from experiences where students at advanced levels can help beginners’. Similarities between methodological analysis used and the topic of research played a role in the outcome of this research.Both researches used university students who are active users of social netw orking sites and both employed decimal research especially survey using questionnaire in gathering their data. In addition, the topic of research are somewhat similar with each other with Naeema doing a study on social networking as a tool for extending academic learning and communication whereas for EAW research, it tackles on IIUM students’ perception on the use of Google+ in improving communication skill. Using Google+ 12 Conclusion In conclusion, Google+ can be used by IIUM students in improving their communication skill as majority of respondents agreed that Google+ can help improved their communication skill and their optimism in how IIUM can implement Google+ into their curriculum.In addition, from the data collected, it has also fulfilled the objectives of this study as most of the respondents asked were active users of social networking sites and who mostly used these sites such as Google+ to keep in touch with friends and families and also for academic communicatio n. Through this, the purpose of study which is to examine whether social networking site such as Google+ can really be used effectively by students in improving their communication skill, have been answered. Moreover, through this research, it can aid researchers who want to study on the usage and impact of social networking sites especially Google+ on the development of academic communication among university students in Malaysia as few researches has been done on Google+ and its perceived good in improving communication skills of students especially in Malaysia .In addition, it can help IIUM on ways to expand the learning environment by tackling on new ways that can aid the learning process by integrating education and social networking sites and bring out their perspectives on social networking sites being not only to establish and strengthen social relationship only but it can also help students in academic development which results in an interactive and fun way of learning b etween the lecturer and students. As the study was done through using especial(a) number of respondents in terms of sample used and the method for data collection, the study may not have a high reliability and it may not reflect the perceptions and views of all university and college students in Malaysia. Using Google+ 13Thus, due to this limitation, this research can be improved in the future by ever-changing the methods that have been used by this research such as increasing the number of respondents, changing the sample community by choosing students from all universities and colleges in Malaysia or changing the type of research by using qualitative research such as in-depth interview or focus group instead. Thus, by changing the methods used it can lead to a different results of the study. In addition, by changing the purpose and objective of the study it can also direct the researcher to collecting different data and findings, for example, instead of looking at how Google+ c an be used for academic development, the researcher can try to study on the impact of Google+ on the academic achievement. Using Google+ 14 References Ahn, J. (2011).The effect of Social Network Sites on Adolescents Social and academic Development: Current Theories and Controversies. Journal of The American conjunction for Information Science and engineering, 62(8), 1435-1445. doi:10. 1002/asi. 21540 Brown, D. (2008). Chapter 2: diachronic Perspectives on Communication Technology. In A. E. Grant, & J. H. Meadows (Eds. ), Communication Technology Update and Fundamentals (11th ed. , pp. 30-31). Oxford: Focal Press. Goddard, A. , & Geesin, B. (2011). Unit four: e-language 2: real-time writing; social networking sites. In A. Goddard, B. Geesin, A. Beard, & A. Goddard (Eds. ), Language and Technology (1st ed. , pp. 51-52).London: Routledge. Golder, S. , Wilkinson, D. , & Huberman, B. (n. d. ). Rhythms of social interaction: messaging within a massive online. Palo A lto: HP Labs. Greenhow, C. , & Robelia, B. (2009). Old Communication, New Literacies: Social Network Sites as Social Learning Resources. Journal of Computer-Mediated Communication, 14, 1130â€1161. doi:10. 1111/j. 1083-6101. 2009. 01484. x Naeema, H. J. (2011). Social Networking as a Tool for Extending schoolman Learnning and Communication. International Journal of Business and Social Science, 2(12), 93-102. Oxford English Dictionary. (2007). e-kamus 5. 02 Professional Edition. Alaf Teras. Pascopella, A. (2011, October).Will Google+ Be the Answer for Safe Social Networking? District Administration, p. 1. Using Google+ 15 Reich, S. M. , Espinoza, G. , & Subrahmanyam, K. (2012). Friending, IMing, and Hanging out Face-to-Face: Overlap in Adolescents Online and Offline Social Networks. developmental Psychology, 48(2), 356-368. doi:10. 1037/a0026980 Samovar, L. A. , Porter, R. E. , & McDaniel, E. R. (2010). Communication Between Cultures (7th ed. ). Boston: Wadsworth Ce ngage Learning. Watson, J. , Besmer, A. , & Lipford, H. R. (2012). +Your Circles: sharing Behavior on Google+. Symposium on Usable concealing and Security (SOUPS), (pp. 1-10). Washington. Using Google+ 16 Appendix 1 Using Google+ 17 Appendix 2\r\n'