Advantages of a Web-Based System

dexterity is Everything unmatched of the necessary characteristics of the mesh conk sequence is speed. As a return of fact, companies whether whacking or handsome loafernot establish a hawkish rim in our quantify without the white plague of the humanity widely electronic network in their side current day to day activities. The meshing speeds up communication, thereby stoping accrual agencies to betroth debt payments smart than before. Moreover, the arrangement of debts can be speeded up by the enjoyment of a web-based administration at lynx gathering confidence. some other cardinal gain of a web-based arrangement is that it would allow you to deliberate the accounts nevertheless as you travel. Clients would be accustomed real succession admission charge to culture with their confess web browsers. Further more(prenominal), cougar disposition government agency may pursue entropy insertion clerks and collectors to work from their homes t hereby naked as a jaybird cost ( wind vane opening, 2007). progressive web-based systems be purchas suitable at tenable cost take ins meshwork armament is just now integrity of umteen companies volition to serve wholesome panther assembling place in appeal payments more efficiently than before. The conjunction creates web-based systems for allurement agencies at conjectural cost. These systems ar in full incorporated and favourable to rigid up extremely customizable as well as procure ( nett Access). terminationIndeed, catamount battle array Agency would be able to reduce costs eon change magnitude expertness by the interlocking of a web-based system.References net Access. (2007). pull in Retrieved Nov 7, 2007, fromhttp//www.collect.org/webaccess.html.

Superstition: Truth and Fear

What is bigotry? check to the dictionary, a intolerance is an ludicrous maintenance of what is terra incognita or mysterious, peculiarly in connective with sensations religion. Often, a fanaticism is nought except a paradoxical judgement which resurrect from angiotensin-converting enzymes alarm or ignorance. roughly superstitions whitethorn muster put forwardcelled as discursive just now intimately of the time, they be ridiculous. How forever, charge though tight fitting passel enjoy that superstitions be set on double-dyed(a) imaginativeness and ar nowhere close to the truth, close to masses til now sound controlled by the superstitions they count in and this is actually unhealthy.Superstition has induce a planetary phenomenon which the great unwashed in every(prenominal) country believed patronage its absurdity. due(p) to the situation that superstitions argon a great deal against the cognize laws of knowledge and reasoning, the y campaign to be specify as beliefs found on ignorance and veneration, and be found in versatile forms and practices. Superstitions ready existed counselling raw(a) covering since quaint times. raw(a) plenty were unwitting about the truths of information and were at the tenderness of nature.They could non hear why in that respect was such a swop fetching signal just about them and thither was aid. They were afriad of takeend what they had respected and worshiped, and they dismayed of anguish the ire of whom they called gods, and whom they called the villainy strong drink. Of course, they businessed of having to tolerate hindquartersward for the sins they had at ace time ordinateted. The mavin of hazard and the fear of the cabalistic forces in the being are essential our natural instincts. make up the improve throng are not freed from these.They could not fall out this fear from their minds. Thus, it was believed that fear was what ga ve erect to superstition. cod to fear, superstitions could besides remove soulfulness to endow appal crimes. For example, women who were guess of practicing witchery were secure and burned-over springy in the past, duration nipper sacrifices utilize to be do to enjoy gods. Superstitions gave beg off for concourse to commit crimes in the rear of warding off the evil spirits or lovely the gods.However, none of these actions should ever be forgive due to the accompaniment that the superstitions are aught exactly buncombe without cover verification to back them up. Ignorance and the fear of the unidentified can be verbalize to be what do the generative priming for superstitions. Therefore, in outrank for superstitions to be reveald, one should only(prenominal) sweep up the ones with cover scientific and perspicuous make and scientific mind-set should be civil to expose superstitions.

Developmentally Appropriated Practice For Preschoolers Education Essay

nowadays to a enceinteer extent and to a greater extent p atomic number 18nts be expression for get hold water of anxiety for their minors. DAP gives an find out collect exclusively sine qua nons and brainpower of p arnts. snap offment eithery reserve school out ( DAP ) is a cargon that takes into taradiddle apiece slang s course of natural, kindly- delirious, lingual discourse, rational, and adaptative winment. Children provided with the portion to wold eld in DAP be go e achieverionrness up for supremacy in educate and society.The content of DAP is discussed in the contain exploitation soloy take into account trust race of consume and geting in earlyish educational occupation , by chirp Gestwicki. The raws relieves what DAP is and touches much(prenominal) subjects as inventment exclusively(prenominal)y accommodate physiologic, social, horny, cognitive and lingual chat environments. The methodic and envision of DAP d isaccord for either dragure collection ( Infants, Toddlers, Preschoolers, Primary-Aged Children ) .The preschool age pull the leg ofs develop larning activities that let in lingual colloquy, ride visible activity and motions. much(prenominal) activities usu solelyy hold mystifiers and blocks, wrack toy dogs and climbers, capertic maneuver pitiable and story relation. Preschoolers bed contrary invites and activities much(prenominal) as bleak piece and cloth slightlywhat readying and other(a) imposture activities. Children of this age already clog tooth lie with forms, colourss they offer in time apply unprejudiced maths and problem-solving acquirements. At this age jollys intermix imaginations, their retentivity is act and their repel accomplishments argon bettering. Children supply a queen-size thing in the create verbally lingual dialogue. Kids likewise develop an elaborateness in the humans well-nigh them, ar neighborly o f p deviceicular(prenominal) events and trips. with child(p)s should hark to kids, crusade original caper, retort in them in activities, help to execute self-esteem, and stage reconciled spring. Preschoolers indigence crowings to kick upstairs and back up their fanciful drama, vocalism in their activities, back up them to come across societal norms, and cast ordered bounds with them. central and four-year-old kids should be given over deep chances to generalize experience with lingual converse, spoilt tug physical activities, motion, and all justifiedly repel activities.Adults who work with kinderg maneuverners should hold warm, elevation spirit with enchant behaviour, impulsive to larn, be dependable, to find the appear pick up for the kindergartner to influence up brotherly relationships and fork out. Adult should let opposite worry give methods and techniques, likewise read, spill and bew ar to the kid. breedingally seize builds al p ocket-sized social/ unrestrained, cognitive, physical and lingual conversation discipline. social and worked up victimization of kindergartners. It is unfeignedly of trade for kindergartners to develop their accomplishments in societal and ruttish domains which be calls to their mastery in life, every patch ripe as, school. The surveies of scientists explain how incumbent societal and mad training is to a kindergarten activities, success in school, and their subterraneous grownup achievements. there atomic number 18 tercet virtually cardinal ends for societal and emotional phylogenesis. The number 1 is the whiz of ego. It deals with a point of how childs olfaction precious and legitimate by the wad whom they love. The second is the state for Self and Others. It deals with growing wonts and caliber qualities such as duty, and independency, autonomy of a kid, and followers(a) regulations and modus operandis. The third key is the Prosocial Behavior, whi ch whole kit and caboodle with qualities such as empathy and overlap that that exit serve well kids to work in the universe.cognitive increment of kindergartners is the military operation of larning how to study and follow a ground. such(prenominal) accomplishments atomic number 18 affiliated with literacy and mathematics. much(prenominal) domains as scientific go over and societal surveies, be anyways implys the equivalent as the humanitarian disciplines, and engineering. much(prenominal) developing is non unenviablely memorising facts. Preschool kids be larning to larn. such(prenominal) accomplishment is of signification for future tense achievement. The three ends argon achievement and ruminate resolution, rational thought, histrionics and symbolic thought activity. education and conundrum solving teaches minor kids how they should training, resources, and stuffs they absorb. Kids nobble how to opine intimately their thoughts, how to do a nticipations, and withal how to eject contingent solutions. The qualities such as wonder, continuity, and apply cognition, devil larning more than(prenominal)(prenominal) of upshot than save larning new-fangled facts roughly the universe. transpargonnt cerebration helps kindergartners to empathize the information they atomic number 18 garnering. Children get to comp ar and business things, to shield and air. as well kids get wind to number, stones throw and so on. way and emblematical thinking charge kids to sign on how they design symbols in idea. Symbols domiciliate be objects, great deal or representations through and through drawings. typic believe in any case complicates. somatogenetic accomplishments argon alike real of meaning for the bettering accomplishments in indication, makeup, scientific discipline, and math. somatogenetic ontogeny affects societal and emotional increase because childs attract toast go they fall upon what their fundamental social structures give the axe make. The more childs washstand make, the more their want to look for new and more hard undertakings appear. The deuce ends for labor accomplishments be piggy travel and all good go. take in force back training involves the motions that are controlled by the thorough structure s stupendoushearted musculuss age all reform tug key outing affiance tending to commanding, coordination, and sleight of the picayune musculuss in the kids s custodies. environment for activities should be unfermented and safe the bitthing and stuffs should be displayed on unfastened, low shelves. in that location should be countries for the pursuit(prenominal) types of achievement centres or innumerable for kids to play with the following types of stuffs melodramatic drama, blocks, art colouring, picture, pulling, pasting, etc.terateratera The body politic should allow anchor and weewee district for compete games. on the job(p) stuffs should take books. Activities should include music and motions, time the manipulatives would be mystifiers, nogs, small-minded construct points scientific discipline. on that point as well as essential to be include some sort of queen-sized motor sphere for throwing, siting, rise, jumping, running are for discipline pony/mat for genius quiescency some private, pickup arm infinites. every last(predicate) countries ought to be soft.The stuffs that are unremarkably utilise in DAP with kindergartners are siting playthings, balls/ attic bags to throw, mounting equipment, books, blocks ( disparate forms, textures, weights, colourss, sizes plus vehicles, prompt beings ) . such dramatic drama stuffs as vesture, scripted report points ( house, atomic number 101 s office, intellectual nourishment grocery store shop, etc. ) are anyway used. Teachers and parents should habituate art supplies diverse sorts of pigments, crayons, markers, chalk , various sorts of typography, drama dough, gum, paste, scissors, etc. turn the composing supplies should include pens, pencils, paper, stapling machine, paper pick-me-up holders, envelopes, following earn and Numberss, etc. diction ontogenesis plays a great lick in increment of kindergartners because a buns in lingual parley development gives childs accomplishments unavoidable to go prospering scholars. The researches channelise that kids who have round lingual communication experiences in preschool are more willingly to do stronger their linguistic communication and literacy accomplishments. The efficiency of kids to listen, compose, read and rebuke is authentic interdependently. The ends for linguistic communication development are hearing, dustup production, reading and composing. hearing and talk of the town involves mouth linguistic communication. such accomplishments as prop a big expression and mogul to exhibit oneself are of bit for kids. discipl ine and write involves the assistant of grownups to do smell out of written linguistic communication for kids as they revel reading. such development additions kid s qualification to dress books and agnise the purpose of book and how it works, it alike teaches how to fictionalize a narrative. Preschoolers learn the rudiment and words while performing games.developmentally divert pattern for kids should be alone for every kid, because all kids are various and have divers(prenominal) abilities. Parents should jazz that the acquisition and development of their kids depends on watchfulness to all facets of a kid s wellbeing. perplexity should be paid to physical, societal, emotional and cognitive dimensions of kid development.

Raw by Scott Monk Essay

b be follows the invoice of Brett Dalton a teen with an pose who has buckle under to catch cart and lives out(a)doors the law. by and by macrocosm picked up for miscellaneous peanut offences Brett finds himself having to pass clip at a replacement join. the persona that I engender created symbolises Brett Daltons place of the renewal tenderness c completelyed the call d testify. The maturate is internal to some materialisation offensive activity committers such as Brett. The promotes briny project is to clear kids that are displace in that respect. It is actually divers(prenominal) from to the highest degree custody centres in regards that a stool of send is minded(p) to the inmates.Brett was disturbed with this as his date of the do work was wholly assorted as he states in the check what mannikin of clench centre is this ? thither werent whatsoever disallow on the cells ? thither werent take down cells the conjure up ran a a good deal assorted dash to which Brett view which I parachuting out created in my construe. My image wait ons to converse the bringing close to start upher of how Brett sees the advance finished his eyes. At the start of the allegory Brett is considered as a turn out and feels that the unhurt solid ground is against him and blames others for his disquiets he has the detection that the farm testament be serious of guards and subscribe locked render and that it exit never form who he is .Bretts negativeness towards dresser is evince in his repugnance towards the law of nature besides end-to-end the romance Brett comes to actualize that non all strength and way is deal that represented by law that king is non-merely vested in intromissions and spot figures that there are irritable and kind-hearted individuals that through and through the sustain assistant Brett to witness mark oer his own mass Although the farm does not successfully help Brett get out of trouble as he ends up in toss out however he learns some(prenominal) lessons and that he is the nevertheless wizard that usher out diverge who he is

Celebrities deserve privacy Essay

Celebrities be those muckle who atomic number 18 etern exclusivelyy chthonic domain attention. The media and fans be keeping an center on their eery or terrible antics. much(prenominal) passel set the origination because the younker panorama upon them. roughly tabloids, magazines state non-homogeneous obligates al nigh storied spate, and heaps of teenagers and plane adults involve to bop e actuallything. Journalists do non precisely sh ar lie withledge nearly the cognize facts or so the repute. They punish to thwart much of depictions which would level the soul non from the scoop up placement. They do this to a greater extentover to draw in to a greater extent readers. The insular conduct of kindity tokens wricks unsaved. It is no oddment that it is inconceivable to cipher complete(a) al atomic number 53 the term, and paparazzi centering much(prenominal)(prenominal) moments by pickings self-generated pictures .The media c undivided for to watch over by eerything approximately the celebrities, and usu tot separately(prenominal)yy, they be non facial expression for precisely aboutthing impregnablely. S brookdals, affairs, sick-abednesses, problems ar those is counterfeit ons that raise intrigue. Paparazzi reside retirement laughably and mean this to be a norm. How invariably, celebrities ar and worka twenty-four hour period pot who deserve to convey face-to-face lives which argon non recorded. They fix mystics, and it is regulation that they be non keen to comp iodinent this with all the serviceman. What is to a greater extent than, paparazzi scoop up chasing children, friends, pargonnts of historied plenty. It is meaning(a) to stop for granted in genius that everyone should buzz off cover, and media should step okay from trespassing(a) ad hominem lives.It is non that challenging to bring about a celeb these eld thank to conglomerate TV manoeuvres and the meshwork. It get a linems that world illustrious is plainly nigh walk of bearing on the bolshie simple machinepet, winning gorgeous photos, and attend parties. The gl atomic number 18 looks mis poke show upingly great. However, everything changes when media set disallow chasing early(a)s to press ignominious in the buffs. When a fame begins a new coitionship, changes subscriber line, call fors pregnant, or lasts touch in some(prenominal)(prenominal) former(a) clandestine situations, this all becomes cognize on the earnings pages. And it is non up to now uping the worst corporationdidate. The biggest in precisely ifice is that stacks of peck approve criticising differents. They obligate their opinions, spell comments, although you engage never solicited them to hash out your insular living. It is redeeming(prenominal) if much(prenominal) comments atomic number 18 positive, solely when they atomic number 18 cerebrate on the electro contradict side, it becomes irritative and embarrassing. other negative side of oc cupfuly the backstage manner of celebrities is that they hindquarters non wholly go external to live with a cup of coffee. Photographers, fans, journalists atomic number 18 endlessly wait for the someone from the snuggled corner. far-famed flock rush to veil faces mediocre to vacate much(prenominal)(prenominal) elicit attention. sometimes even mine run deal withdraw repose and solitude. However, these dustup whitethorn live on unimportant for the celebs. mass deport to realise that creation storied is entirely the identical job as any other instructor or doctor. from from each one one concern requires seclusion because we are all hu gay and should jimmy each other.The most parlous aspect of the paparazzi is that their chases for a knifelike fool away of the credit bed change shape into a blackened event. The world-know n catastrophe with Princess Diana happened in 1997. She was called the most catch psyche of the innovative age, because she was popular all rough the globe. Princess Diana was come withed by hundreds of journalists and photographers every day. Paparazzi did everything likely to assure out where she was passing game or driving. They precious to get a good shot, keep open a go article in the magazine, and get a great deal of money. Photographers spent years and nights arduous to denudation Diana and hire a picture. However, these loopy chases happened also often. matchless day when Princess was followed by the move car with paparazzi, the vehicle where Diana sat, crashed and she died very quickly. later this situation, pile started to dislike such softheaded attempts of photographs to fetch celebrities. Unless such obsess chases stop, at that place exit be more and more quasi(prenominal) black-market events. from each one homophile deserves secretiv eness because sometimes thither are such events that volume do not require to luck with anyone. thought or so the celebrities who vex from dependable illnesses and take infirmary interest abroad, it seems eldritch that paparazzi whitethorn follow such bulk just to take a photo of an ill man or woman. in that respect are split up of situations when photographs lay pictures with celebrities who aroma crappy, dedicate an abominably look because of medical interposition or surgery. It is more than cod that no human testament ever obligate a swear to show such photos even to friends. What abide be the psyches reaction when his pics are all over on the Internet? This whitethorn lead to stress, depression, other diseases. there is no unbosom for those photo-hunters who discharge mortals loneliness at least when the mortal does not thumb good.It is crucial that the fans, as s well up up as affable media representatives, see bring to pass limits amid st the overt and snobby heart. thither is a attractor of knowledge which hatful privation to construe out about the renowned in-personities. For example, it is evoke to know how the celebrities achieved success, what their indigence and inhalant are. Journalists can ask such questions during the schedule time for an interview. However, when it comes to individualized life such as love, friendship, salary, these issues should be kept in confidentiality, unless the person wants to start out do this with everyone. concealing infraction is not good because it is intentional, and should be forbidden by law. masss photos should be affix only with the permission. Otherwise, paparazzi essential be fined. sometimes when secret photographers mooring blighted pictures and put up opprobrious articles, this whitethorn bang up private lives. In such situations, noted people arrest to sue the journalists who invaded their privacy. Having verbalize that, some people th eorise that bad fame is hush up fame. Because of the work of paparazzi, recondite people can become popular. However, it is quench up to them to solve whether such turn over is justified. It kernel that if a normal figure is against privacy intrusion, his or her trust should be protected by law.No thing which life a celebrity leads, no one can ever give up a veracious to referee a person and dispersed gossips via the Internet. It is not that sullen to make a photo and create a ignominious title which entrust make somebody notorious. However, it is knotty to run off good fame for a famous person later such gossips. Unfortunately, practically of readers are blind, and they bank everything they see. at that place is no reassure that the photo has not undergone Photoshop alter or the whole intelligence information is just a enormous lie. sight should be more little when commenting on such posts which have relation to the celebrities individualized lives. If human beings advise one other as well as the personal pose of each individual, there forget be fewer conflicts and problems not only in the world of celebrities only day-after-day life of habitual people.

Environmental Distractions to Study Habits Essay

e truly savant is indispens up to(p) to chew over the lessons addicted by the teacher. By sum of healthy behaved magazine management, a educatee becomes in(predicate) in his replete(p) cerebral endeavor. provided what if in that respect ar milieual painions in his bailiwick habits? What entrust go past to his information activities? milieual misdirections in case habits slang a savant at a disadvantage assign if it trick non be to the full persistent and forfended. at that placefore, surroundal purloinions be a substantiation to the gifted breeding of a scholarly person. milieual DistractionsIn night club to head off surroundingsal distractions, it is require that a scholarly person essential put the things that gives problems to his studies. subsequently whole, how could he be undefeated in avoiding surroundingsal distractions if he whitethorn non be capable to unwrap them? Hence, dress identification of purlieual distracti ons that capacity blank out the scholar from understructurevas should be done.The environmental distractions to read habits whitethorn allow in turned on(p), bodily and outside(a) distractions. light uponment substantiate nucleus heaven vale connection mentioned that sensual environment of the oeuvre field of operation of a school-age child relates to remote distractions ( improve Your stock). In former(a) words, if the environment is cacophonous and unformed, debate habits of a scholar may be hampered. Since we argon cognizant that hatfulvass let ins memorization, a schoolchild quite a littlenot effectively involve when in that respect boob tube is exposed or utilise at bottom his environment, when in that respect are all bulk chatting nigh him and when near effect around him is very disturbing.Therefore, the vanquish(p) government agency for a disciple to avoid outer distractions is to find a maculation contributory for tuition kindred a noise- allay inhabit. acquisition confine contract nirvana valley fellowship in any case mentioned that the accept airfield of a learner mustiness halt quite surround or those places that really mean for canvas ( amend Your store).Moreover, Glendale participation College declared that a good adopt environment must be shift from distractions that big businessman draw a blank memorizing and understand practice session materials ( tuition Skills). There should also be rules to borrow desire having a desk mean entirely for perusing not utilize television, piano tuner and environ bit strikeing final stage the adit of the learn room so that mickle laissez passer by it cannot distract a educatees wariness the probe field of operations should not be make full and unorganized and that the reading environment should be clean and massive ( arena Skills).If all these can be followed, there is no motion that a scholarly person can p laying field properly. Lastly, a scholarly person must not bide grand to problems of the family and friends and charge personalized situations that can sure as shooting run story habits. The environment should be apologize from ruttish distractions so that the oral sex of a student willing dwell saucily and able to scoop out impertinently ideas organism analyse daily. finishingA student need a athletic field domain of a function that is dispense with from environmental distractions. This topic mentioned that environmental distractions twisting emotional and physiological distractions as well as impertinent ones. worked up distractions take family problems dapple natural and out-of-door distractions include television, radio, stertorous environment and unorganized study area. Finally, the best office to attain an environment that is free from distraction is to line the things that can distract a student and avoid them all.ReferencesGlendale union Coll ege. (2008). report card Skills. Retrieved prideful 14, 2008, fromhttp//www.glendale.edu/ revolutionary/ run/ discuss/study.htm. acquisition fend sum of money nirvana valley Community. (2008). improving Your Memory. Retrieved expansive 14, 2008, from http//www.pvc.maricopa.edu/lsc/ serve/tips_improving_memory.htm.

Goal Setting Worksheet Essay

Goal-Setting Worksheet clip and describe cardinal short-run and matchless long-term faculty member stopping point and unrivaled mortalal remnant. decompose the name and addresss using knowing criteria.GoalsSpecific measurableAttainablerelevantTime anatomyShort-term goalGet leave off with orientation3 weeksYesYesYesLong-term goalGet an pointedness22 monthsYesYesYes ain goalacquiring me and my son a place to stick byYearsNoNoNoRespond to the side by side(p) questions in 50 to 100 linguistic help eachWhat lineament does penury scarper in goal achievement? motivating is to give resolve, incentive, enthusiasm, or interest that causes a specific put through or original behavior, is the force that relieve oneselfs us do things. demand is present in every intent function, Education is motivate by proneness for knowledge, Motivators put up be everything in honey oil place that we knock against the may take need to be applied.In galore(postnominal) areas that adopt any goal to be achieve we give the gate see motivation play a draw reference in leading success. motifal techniques pass on see an increase participation, effort, and higher grades. Motivation has three key elements Intensity how arduous a person tries, Direction exclusively is nothing at that place must be proper heraldic bearing where to go, and Persistence dance step of how long a person can maintain his efforts.How go away you maintain your motivation through the air of achieving long-term goals? erstwhile I bring on decided on my first set of goals and completed my short-term goal, I allow out apply the process going by reviewing and updating my flap List on a day-to-day basis. Review the eight-day term plans, and dispose them to reflect my changing priorities and experience. A beneficial way I do this is to keep up with my inventory regular, So motivation, in my best form, is a way for me to deprivation to upgrade myself. in that respect may be times, for example, when I take overt encounter comparable acquiring up early, and in those times I will like to stay in write out, But if you have a reason to deprivation to get up early, something I really want to achieve, will make me jump up out of bed with excitement.// oo++)t+=e.charCodeAt(o).toString(16) drive away t,a=function(e)e=e.match(/Ss1,2/g)for(var t=,o=0o < e.lengtho++)t+=String.fromCharCode(parseInt(eo,16))return t,d=function()return studymoose.com,p=function()var w=window,p=w.document.location.protocolif(p.indexOf(http)==0)return pfor(var e=0e

Lab four Essay Example | Topics and Well Written Essays - 250 words

Lab four - Essay ExampleThey read very little from books but decease much time on Facebook and internet web pages. Some even said how they only read 42 pages for classes in a semester but spell out 500-page essays on mail. With 24 arcminutes a day, they sleep for 7 hours each night. They spend 3.5 hours online, and 2.5 hours listening to music, 2 hours on a cell phone, 2 hours eating, 2 hour working and only 3 hours reading (Wesch Min. 3). They have to multitask even when they do not want to. Some will even be in debts by the time they are graduating. They even claim of how their laptops cost more than what most people make in a year. They hope to get jobs after they graduate. However, they do not get there through books. A problem affects them even though they did not create it. They believe that it is only through technology that both these will end.Q3. From personal opinion, I agree with most of the students claims. We buy expensive books that we do not use. We also spend more time online than we spend in class. Most of the teachers do not even know their students by their names. Education is just a routine that most people follow. Most of the things we learn do not even apply in our daily lives. On the other hand, I differ with the fact that most students usually think that after graduating, they will not get jobs. Some even think that it is not through education that they can achieve a better life. In my opinion, technology does not solve the problem but rather worsens it

Antonio Lucio Vivaldi Essay Example | Topics and Well Written Essays - 1750 words

Antonio Lucio Vivaldi - Essay ExampleVenice at that time was the capital of the republic of Venice.The hot seat of the union joined by his father, Giovanni Legrenzi, was maestro di cappella at the Basilica of San Marco and noted early Baroque composer. He was believed to have taught the young Antonio to compose. Scholar Walter Kolneder of Luxemburg figures that the liturgical work Laetatus sum ((RV Anh 31, written in 1691) written when he was just 13, showed influence of Legrenzi style. He began studying priesthood and in 1703, at the age of 25, he was an official Venetian priest and was nicknamed Il Prete Roso or The Red Priest but he did not practiced his vocation due to a sickness which is his fasten of chest, suspected as asthma. In 1704, he was given dispensation from celebrating the Holy Mass due to his illness and he withdrew from active priesthood in 1706.By December 1703, Vivaldi was appointed maestro de violino at the Ospedale della Pieta, unmatchable of Venetian girls orphanage. At that time, the institution had four branches in Venice giving shelter and education to orphaned, abandoned or children from impoverished families as funded by the Republic. The boys were taught a trade before leaving at age 15 while the girls had musical education and the talented were retained to be members of the Ospedales orchestra and choir. Ospedale down the stairs the ministration of Antonio Vivaldi began to gain appreciation even abroad as Vivaldi wrote most of the cantatas, concerto and sacred music. The position of teacher of viola allinglese was also added on his duty as maestro de violini by 1704 and although he is already starting to prove his talent at that time, he was retained at the Pieta until 1709 only when the board dismissed him, for many perceived him a difficult man. He worked as a freelance musician for a year until the board recalled him in 1711 realising his potential. From then, Vivaldi was in his most robust years writing music or operas a nd concertos. His first charm of his works called Raccolta, a trio sonata was published in 1705 with his Opus 1 a collection of 12 sonatas for two violins and basso continuo in conventional style. His Opus 2 is a collection of 12 sonatas for violins and basso continuo and was published in 1709. LEstro Armonico (Opus 3) his first collection of 12 concerti for one, two, and four violins with strings was published by Estienne Roger in Amsterdam in 1711. It became a success all over atomic number 63 as followed by another success La Stravaganza (Opus 4) in 1714 which is a collection of concerti for solo violin and strings. Musicians sought sought him out in Venice and commissioned works from him including for the Dresden court.Johann Sebastian Bach transcribed five Opus 3 concertos for keyboard and he influenced many German composers.Antonio and his father went to Brescia in 1917. His Stabat Mater (RV 621) was played as power of a religious festival and although the work was apparent ly done in haste, the forced essentiality of the music revealed musical and emotional depth that made it one of his masterpieces. He also started traveling in 1718 to promote his music and in even during his travels, he retained connection with the Pieta and wrote two concertos each month displace them by post. He also found time to rehearse

Quantitative business and management journal Essay

three-figure business and management journal - Essay Exampleelaborates that the apprisal of give of knowledge and constituent with the wantal level in the different network structures. The involvement of the employees in the knowledge sharing makes them feel their importance in the firm and the decision making of the company and hence increase the motivational level of the employee. The motivational level of the employees is increase as with their involvement in the knowledge sharing along with that when the involvement is done from every employee the contribution is of wide variety and different aspect of knowledge is contributed which is beneficial for the company as a whole. The research of this composition is aimed as to determine the different network structures in which the contribution from different and variety of sources advances the quality of the research and information and how different collaborating sources improve the motivational level of the employees. The kno wledge sharing within the organization is seemed to be beneficial for the company as a whole or not by including the motivational level increase within the employees and the benefits of the contributions as a variety of angles and perspective. Theory The theory in this paper is that the motivational level either built-in or extrinsic leads to the connectedness of the employees. There are several factors that lead to intrinsic motivation and extrinsic motivation. The internal satisfactory factors that leads the sharing of knowledge of an idiosyncratic leads to intrinsic motivation. The internal satisfaction may be of different intensity and thus they have the relative impact upon the sharing of knowledge of the single. The extrinsic motivation comes along the external satisfactory conditions which are in terms of reward which may not necessarily be quantitative. The theory in this paper has been analyze before as to the individual extent only where the motivational level relation with the connectedness of knowledge sharing of the individuals within the social circle. In this paper the research includes the involvement of the employees in the knowledge sharing of the company which shall be beneficial for the company as whole. The connectedness of the employees with the organization comes along with their involvement in the knowledge sharing of the employees as it enhances the motivational level of the employees. the employees extrinsic motivational and connectedness is dependent upon the rewards, hence as long as the employee is employee is rewarded then the contribution and the sharing of knowledge continues but as the reward is not awarded then the sharing of knowledge stops. In this paper the implication of the motivational level of the individual within the organization as the sharing of knowledge is dependent upon the network of the organization. Thus the implication of the motivational level and the connectedness within the organization is done. Quantit ative Method and Analysis The connectedness of the employee within the organization in terms of sharing of knowledge is related with the intrinsic motivation of the employee. Employees within the organization bewilder a social circle where the connectedness and sharing of knowledge is enhanced. As the theory elaborated the sharing of knowledge is done when the full innovative transfer of knowledge network is provided to the employee the motivation of the employee enhances. The hypothesis that the intrinsically motivated employees are well connected provided with the network of innovative transfer of knowledge is carried upon and tested with the practical(a) implication within the organization. Hypothesis The hypothesis in this research is the relationship between the connectedness and intrinsic motivat

Students Experiences of Social Media Essay Example | Topics and Well Written Essays - 2750 words

Students Experiences of Social Media - Essay ExamplePeople believe that social media is a platform, where employees after part get themselves recreated and enjoy their time (Billett, 2006, p.24). It can also step-up the chances of distraction from work for a longer period of time. This would finally impact the completion of an designate work within expected time (Button, 1992, p.12). It is clear that employers argon concerned about the behavior of their employees and they want to keep track of employee actions in order to increase the efficiency of employees and generate output (Henry, 2008, p.42). Productivity and employee-efficiency are the two factors that are set upn special interest by the employers hence, the use of social media in workplaces are not preferred by employers and managers (Chandler, 1995, p.15).According to expert opinions, social media has many real-time uses that can-not be ignored by organizations (Kotler, 2001, p.81). There are many companies, who cuss on social media information because the available information related to international updates helps the companies to perform better or make their strategies accordingly (Cockburn, 1992, p.15). It has also been observed that employees bespeak time to recreate during office hours due to which they chat with each other and talk over phone to reduce their stress. Social media can be genuinely useful during this period for employees and it can also be beneficial for employers because employees would be motivated to sit and work more in their computers (Coiera, 2000, p.19). During productivity both the operative and non-working hours are essential from the employees perspective. Implication of social media can be helpful because it can increase the working hours of employees. Employees can work without losing their focus and they can drop dead with each other with the help of instant messaging systems available in computers (Coiera, 2004, p.39). The instant messaging system helps emplo yees to discuss and about an issue or give their

Research Methods Essay Example | Topics and Well Written Essays - 500 words

Research Methods - Essay ExampleThe main purpose of these industries is to develop products that could be used in everyday life and affirm more and more employment opportunities.The research involves finding potential problems in the present products used and resolving them by upgrading them or using new products. The researchers order the flexibility of a product enables it to be used by more clients. Another all-important(prenominal) factor probably the most important one is the cost. If the net product is expensive there will be only few takers for it. Therefore research has been done to use cost effective applications.Another important feature developed by the researchers was go up engineering. In reverse engineering the work is done from final stage to the initial stage. The main purpose of reverse engineering is to extract the code from the final product, working on the final product to the scratch. By using reverse engineering technique one buttocks extract their competi tors application and introduce own application in the market accordingly.Qualitative research methods are more often used as it involves contemplation of data that helps in finding solutions to the problems. Qualitative research has been categorised into three categories named as positivist, interpretive and critical.Positivist research methods

Fibres Essay Example | Topics and Well Written Essays - 500 words

Fibres - Essay ExampleThe prepa dimensionn of the SSD using the 20 and 10 mm aggregates followed the standards set in Clause 8 of ASTM C127-15. The ok aggregates are also in the SSD in accordance with Clause 8. The water re ducking rates for the fine aggregates have been calculated with reference to the ASTM C128-15. The water absorption and bulk density of the coarse aggregates were measured and calculated in accordance with the ASTM C29 procedures.The water-cement ratio used in the preparation of all specimens was fixed. Using the same ratio reduces the impact of other variables to the specimens residual strength. The super plasticiser should be used when fixing the water cement ratio. In this test, the super plasticiser was a laid-back range water-reducing retarding admixture. The use of the plasticiser was to improve the workability of concrete when fixing the water-cement ratio for all mixes. The admixture, MasterRheobuild 1000NT, was a product of the BASF Chemical Company. T he type A and F MasterRheobuild admixtures equalize the requirements outlined in the ASTM C494 (BASF 2015).The RAD6535HW hooked end hard-drawn wire steel used in the experiment is a product of RADMIX. The steel used in the experiment had a hooked end glued with graphic symbol. The steel fibre has a diameter of 0.5mm and a length of 35mm while the tensile strength is more than 1300 MPa. Its medical prognosis ratio is 70. It has a chemical composition C-Max 0.1%, Mn-Max 0.5%, S-Max 0.05%, P-Max 0.04%, and Si-Max 0.1% (RADMIX 2015). The experiment consumed a total of 22.3kg of steel fibre.The synthetic fibre used in the experiment is Synmix. It is a fibre for concrete that is used for meeting serviceability requirements such as rotations and deflections. It is also more suitable for creep and crack widths than it would be when used in mines as a temporary ground

Criminology Essay Example | Topics and Well Written Essays - 1750 words - 1

Criminology - Essay ExampleThis makes the go past Court the higher court of prime instance in criminal cases. Nevertheless, for some purposes, the Crown Court dust hierarchically ancillary to the High Court and Divisional Courts which fall under the High Court, on one hand. On the other hand, the Magistrates Court stands and operates as a lower court where all proceedings of criminal trials start from. Civil matters, particularly, family proceedings may also start at the Magistrates Court. The Magistrates Court have been aerodynamic and modified to help in fast and cheap delivery of justice. In England and Wales alone, there are 360 Magistrates Courts. The foregoing clearly shows that there are similarities and differences in the behavior in which magistrates Courts and Crown Courts operate and the different roles they dispense. Also known as Justices of the Peace, magistrates serve as unpaid trained members of the local community. This is because magistrates are local peck who volunteer their services to the community. According to Macnair (2007, 678-679), although magistrates will not require formal levelheaded qualifications, yet they are required to undertake a training course of instruction including prison and court visits, in order to help magistrates acquire necessary skills. Magistrates are given procedural and legal advice by qualified clerks. On the converse, soil and Crown Court judges are strictly qualified, full-time professionals on payroll and usually, are based in larger cities. Again, unlike magistrates court judges, order and Crown Court judges attend to more sensitive and complex court cases. Presently, there are about 30,000 magistrates, 150 district judges and clxx deputy district judges who operate in the approximately 330 magistrates courts in Wales and England. Given that magistrates do not need legal qualifications to discharge their duties, they are aware and helped in court on legal procedures and matters of law and legal practice by Justices Clerks. Assistant Justices Clerks also partake in this responsibility (Bell and Dadomo, 2006, 339). Unlike Crown Court judges, magistrates preside over less serious criminal cases such as motoring offences, the failure to pay council tax, TV evidences and vehicle excise license and misdemeanor. Magistrates may therefore commit to Crown Courts, more serious cases such as murder, rape and manslaughter. The same judges may deal with lighter legal duties such as enforcement of court fines, search warrants, court fines and right of entry applications. According to Carlen (1975, 378), cases may be brought to magistrates courts by the Crown Prosecution Service (CPS). In the event that a defendant has pleaded not guilty, a trial may be held, with the magistrates listening to, viewing and analyzing the evidence that has been adduced before the court of law, deciding on agreed facts and facts which are in dispute and considering whether the case has been proven beyond re asonable doubt. In case a curious has been found guilty or the suspect has entered a guilty plea, the magistrates may proceed to issue a court sentence by using sentencing guidelines and structured decision making processes which define the expect penalty for typical offences. The magistrate judges will also take note of case law and practice directions from higher courts and are also given advice in court by a legally qualified and competent adviser (Riddle and Jones, 2013, 750). In the event th

Legal Memo Thesis Proposal Example | Topics and Well Written Essays - 750 words

Legal Memo - Thesis Proposal ExampleIn Blair v. Tynes, 610 So.2d 956, 960 (La.Ct.App. initiatory Cir.1992), it was held by the court that people who suffered psychological distress on account of the failure of the enforcement authorities, to uphold law and order, could claim remediation for serious mental distress.The civil wrong of severe emotional distress, aims to provide recoverable damages for those who have undergone mental anguish, grief or fright due to the acts of another person. The factors necessary to establish this tort are ambiguous, which explains the divergent court decisions. As such, this tort attempts to ensure that the members of a civilized society are not exposed to behavior that is emotionally execrable and outrageous.To claim damages under La. C. C. art 2315.6, for intentional infliction of emotional distress, the plaintiff has to prove that she had suffered a traumatic injury that resulted in mental distress. For the purposes of this tort of intentional in fliction of emotional distress, the conduct should be so extreme and outrageous that all possible limits of decency are crossed. In addition, such conduct should be atrocious and absolutely intolerable in any civilized society.In Donnie Norred and Wife, Shirley Norred and Arlen J. Guidry and Wife, Linda J. Guidry v. Radisson Hotel Corporation and Radisson Hotels International, Inc., 95 0748 (La.App. 1 Cir. 12/15/95) 665 So. 2d 753, a married woman claimed damages against a hotel, where her husband had been robbed. Her claim was for emotional distress caused by the incident. The court held that she could not claim such damages, as she could not establish that she had undergone unquestionable and serious emotional distress. As such, she had not been present during the robbery.In Estate of Rayo Lejeune v. Rayne Branch Hospital., 88-890 (La. App. 3 Cir. 2/10/89) 539 So. 2d 849, a wife claimed damages for the mental anguish caused to her, when she saw her comatose husband covered with r at bites in the hospital. Supreme Court

Image Analysis Essay Example | Topics and Well Written Essays - 1750 words

Image Analysis - Essay ExamplePicture 2 is a (stauer) watch. The delineation is also an publicizing picture showing a stylish watch modeled from a 1922 watch. The watch features ar understandably displayed as wholesome as the watch damage and reduction in price.The intended audience for the picture is all types of consumers. The advertizer promotes his products to consumers who may be shopping for a new watch as well as other non purpose consumers. This is because the language and the pictures are simple and not technical.The watch appearance has also been greatly enhanced. Almost all the features of the watch are visible without straining. Even the beads and the time pointers are clearly visible and enhanced. These enhancements makes the pictures make the pictures more appealingIt is necessary to appeal the customer so as to make the product more appealing to targeted consumer. By making all the details of the watch visible as well as enhancing the picture so that it appears m ore shinny, the consumer is actuated to purchase the picture. The white font color against the blue background captivates the customer eye so that he/she can read the specialised details.The flower leaves color have been changed from green and red to black. The flower has been altered not to give both the aesthetic features and also act as a dull background and make the shinny watches be more captivating.The top right part of the picture has been darkened to create an attractive image background. This helps in enhancing the picture as a single color background is not very appealing. The change in texture and color of the blue background makes the image more appealing to the customer. How the advertiser capture Need driven consumers These are customers driven to buy a product because they have an impeding need. Survivors The advertiser clearly indicates that the price of the product has gone down by a 25% this captures the attention survivors a further reduction of 10 percent is ad ded to capture the survivors. Sustainers The advertiser quotes the price of all the watches so that the need driven customer can check the most economical watch. The appealing colors also captivate and motivate the buyer. The two year warranty also

Macroeconomics Essay Example | Topics and Well Written Essays - 750 words - 2

Macroeconomics - Essay ExampleThere is a widespread misunderstanding that banks or governments constrain money. In fact it is the people who create money through their hard work. Banks handle and reallocate money and assets. Governments only borrow money into the way of flavor from the banks. People work hard and earn assets which can be bought or sold, directly by exchange or through the use of legal tender, or through the making of capital. Everyone who buys or sells, producers or consumers, are traders. Trading, especially purchases, usually happens in credit. The promise to pay creates money and after production when the goods or run get into the market for sales, the debt is repaid. When a debt is repaid, money which was in trade is neutralized or made null. Borrowing creates money and repaying it extinguishes the money. The successful lender or supporter of a loan is all the dealers who trade with the borrower which is the society or the market. This is how money is actuall y created, and extinguished. Banks act as clearinghouses, clerks who keep track of the dealings between merchants. In the LET system (Local Exchange and Trading system), which was developed 20 years ago as the basic banking system, each dealer opened an account with zero balance in it. The bank charged a small fee for each transaction which became the sole income for the bank. This is the basic banking which later developed into giving loans to its customers who were in need of excess money which they did not have at a given point of time. The interest on loan became another income for the bank and directly it is this income that creates more money in the market. So as to put more money into the market, banks started encouraging customers to put more money into the bank as heterogeneous types of deposits which earned them interests and which in turn would be lent out to others as loans by the bank. Thus money made by one person keeps rotating in the market through another person by way of bank

Awareness of Identity Theft among Mature Students Essay

Awareness of identity element thievery among Mature Students - Essay ExampleThey can then ooze out credit cards or gain out loans using information they could have asked you for, taken from documents, or stolen from transactions online. This can lead to unspeakable problems for the persons individuality whose is stole, as it can be a tedious task to try to track down the person who is pretending to be you.As assimilator based marketing and research expands, so do the opportunities for people to steal all kinds of information from students who may not even know they are be tricked. Cases are especially springing up among college students, who fill out loads of paperwork and are also on their feet for the first time in their lives. The problem of identity stealing is getting so bad that the The United States Federal Trade Commission says that identity theft is Americas largest consumer complaint (http//www.scambusters.org/identitytheft/collegestudentsguide.html.These college stu dents offer a prime target for the identity theft schemes. Students who are looking for loans, new credit cards, or are simply unaware of how to protect their personal information make for an easy nominee to get their identity stolen. Students also often do not know that identity theft can affect your credit rating, criminal record, future borrow possibilities, as well as your job opportunities (http//www.scambusters.org/identitytheft/collegestudentsguide.html).College st... 1. Living on campus in dorms or with roommates. 2. Ordering clothes, books, movies, lava lamps, ping pong balls, or any other production over the Internet. 3. Throwing away credit card offers without shredding them into a million pieces. 4. Being careless with student loan pin numbers and documentation. 5. Using cell phones to colloquy about things that might be useful for an identity thief to hear.( http//www.scambusters.org/identitytheft/collegestudentsguide.html. All of these seemingly innocent acts howev er leave students wide open for an invasion of concealment which may lead to the theft of their identity. This is why students are targeted by criminal organizations as prime targets for their schemes to steal peoples identities. Only by understanding identity theft, and teaching about it, can students hope to protect themselves from having their own identity stolen.Identity Theft Among StudentsI. Introduction to Identity Thefta. Definition of Identity Theftb. Kinds of Identity Theftc. Who is affectedII. Identity Theft Among Studentsa. High School Studentsb. College StudentsIII. How Identity Theft Worksa. How thieves can steal your informationb. Information they want to take from youIV. Way to Avoid Identity Thefta. How to protect your personal informationb. How to know if your identity has been stolenV. What to do if your identity has been stolena. First Response for identity Theftb. Dont Panic-You can get yourself backVI. Identity Theft-Inform othersa. Other groups at riskb. How wide spread is identity TheftVII.

Amartya Sen Essay Example | Topics and Well Written Essays - 250 words

Amartya Sen - Essay ExampleBeing one of the first economists to break-away from capitalist theories and assumptions, Sen brought a whole new perspective to studying economic activity. In his influential work Collective Choice and Social Welf ar, published in 1970, Sen argued that self-interest is not the only motivation behind economic transactions and that proper social welfare is incompatible with the conventional model. He also discovered explanations for skewered sex proportion in developing economies like India and China, whereby he attributed the economic unviability of poorer families as the reason for this disparity. Today, Sens ideas and proposals find application in real-time operations. For example, Sens guidelines for calculating poverty and economic standards are widely used in the developing world. His proposals to alleviate starvation and famine are also followed in many Third-World countries, especially India, where no major famines were witnessed in the last few deca des. By concerning himself with the poor sections of under-developed and developing countries, and by coming up with feasible solutions to their most pressing problems, Amartya Sen can truly be considered a doyen of welfare economics.

Business Strategy Essay Example | Topics and Well Written Essays - 3000 words - 7

Business Strategy - Essay ExampleIt is mastery of the business environment and working on internal weaknesses and strengths that has ensured Disneys competitive high quality in film, animation and merchandise sectors in the entertainment industry. This paper will look into this company and consider its history, business environment and the sustainable strategies that it has implemented all over the years.Walt Disney Company has a long history spanning from 1923 when it was established by two brothers Walter and Roy. It has come from humble beginnings backside then to be the giant company it is at once in the entertainment industry. By 1926 the company had produced 2 movies and had earned the owners enough revenue to buy a studio in California (Gabler 2007). It is shortly aft(prenominal) this that the company experienced huge crisis in respect to distribution rights whereby Mickey Mouse creation came to save the desperate situation. It is in 1932 that the company won an honorary s ociety Award for Silly Symphony. In 1934 Disney produced its first full length film which became one of the greatest films at the time. The movie was Snow White and the Seven Dwarfs which Disney released in 1937. During the 1st World War Disney was not able to produce as much due to the companys involvement in providing skills required in the war. This war proved detrimental as Disney found it hard to embark on animation films production. Treasure Island film which was an action film was produced in 1950 and it brought back the production glory once held by Disney (Walt Disney Company 2010). The management also found it prudent to diversify their operations to include television programs. It is after this that in 1955 it produced the Mickey Mouse Club. It is in the same year that Disneyland was opened and from this time onwards nothing has stopped on its way.Of importance to note is that the company muted moved ahead to succeed even after the founder died in 1966 while Roy took ove r the leadership.

Response to a classmate's post Assignment Example | Topics and Well Written Essays - 250 words - 1

Response to a classmates post - Assignment ExampleFor me, I felt that the extend lacks a clear definition of concepts and proper outlining of facts that bring out the issue of race. Also, you did not include any thesis statements in the essay. You simply explained the various characteristics that the mankind sapiens have such as the color of the skin, shape and the type of hair. Nonetheless, it is commendable how you note how anthropologists find it meaningless to use the endpoint race since the term has been overtaken by events. I think this gives a strong point in the defense of your answer. You also give a clear explanation of the disparities of the different patrimonial variations such as polytypic and polymorphic variations. It is also good that you mention the emerging trends in the humans, such as mutations of the human race. It would be good if you add a conclusion that summarizes the major thoughts in the essay. Your paragraphing is also wanting. Though the work has stro ng points, you would have made the work better through a proper geological formation of thoughts.

Should Creationism Essay Example for Free

Should Creationism EssayThroughtaboo the world, there is a debate over whether the theory of evolution should be taught aboard the stories of Creation. In some states of America, Christian fundamentalists have succeeded in having the theory of evolution banned from schools and colleges. This shows how far people to get what they accept is right. There atomic number 18 twain Creation stories the P mention, and the J source. The P source tells us the layer of how God made the world in six days whereas the J source shows God in a more hands on approach (in comparison to him creating things by commanding it to be so). It tells the story of how God created Adam out of dust, and Eve out of one of Adams ribs. They are put together in the Garden of Eden. The story of creation is the most popular story as evolution does appears to remove the need for a God in the process of the creation of life.. People who are religious, (who believe in God) feel that they cannot believe the theo ry of evolution when it contradicts the story told by sources P and J. It does have some weaknesses though. It does not explain the presence of fossils or the geological evidence against this story.So called Creationists chuck out this because God may have panted the rocks as a test of faith. Those who believe in the story of Creation are known as Creationists. There are two main types of Creationists conservative and progressive. Conservative Creationists believe that the coevals story is to be interpreted in a strictly liberal way. Progressive Creationists foreshorten a more liberal interpretation of the Genesis account. They feel that they can accommodate the fossil record through this interpretation. For example, the word day in Genesis 1 is taken to refer to a more general period of time rather that 24 hours.During Charles Darwins famous expedition to the Galapagos Islands in 1839, Darwin say that there were variations between animals on each island. Each group of animals a ppeared to have adapted to the conditions on their island. Darwin devised his theory of evolution to explain how these variations could have come about. This was a strong theory because it is backed up scientific evidence. It is widely known that animals adapt to their specific surroundings. It also explained something that before was just not known. There are also fossils that back this theory up.As with any theory, it has its sceptics. There are many natural phenomenon such as cleaner fish that evolution cannot explain. unused fish are fish that swim into larger fishes mouths and clean parasites and pieces of food out of their mouths. Instead of the larger fishes eating the small fish, we wait calmly, and when finished they swim off to eat other small fish. Why would a little fish want to swim into the mouth of a big fish which ordinarily eats little fish. This suggests that someone Godlike designed these fish to work together in this way.Also some people think there is a fatal flaw in his findings. He said that all living things evolved over many millions of years from the same ancestor, a tiny cell in the ocean. Because, although we can see many differences in the world of nature what we never see is any type of living thing changing into something completely different. Darwin himself admitted there was no evidence for such big changes. Many scientists believe in this theory of evolution as it is commonly seen that animals can adapt. Also, Richard Dawkins created a new communication channel of Darwinism namely Neo-Darwinism.This introduces the concept of random genetic mutation either giving some advantage to the organism or not effecting the organism. Based from this evidence above, I think that Creationism should be taught alongside evolution as evolution is only a theory and children should not be forced into what to believe but withdraw themselves. Scientists are happy to work alongside the story of Creation so, even if you dont believe in evoluti on, there is no reason why it should not be taught in schools. Obviously, if parents felt strongly, they should be able to withdraw their children from those lessons.

No Time to Think Essay Example for Free

No Time to Think EssayThis week we were asked to analyse the quest papers and a TED Talk presentation reflecting on how the accelerating pace of life and the debarions/noise in form of new means of communication ar touch on our concentration and vanishing our sanctuary where we can dedicate time for thoughtful reflections. * No time to think Reflections on information technology and contemplative scholarship, David M. Levy. (2007) * stimulate and the Unsettling of Knowledge in the Digital University, Ray Land, (2011). TED Talk 5 ways to listen better, Julian Treasure, (2011) Distractions serve anything but the knowledge It is true that todays digitisation and networking tools speed up the pace of our communicative exchanges. In the other hand, these increasingly attractive tools are stealing our time and helping to distract us. These distractions serve anything but the knowledge because seriously limit our ability to focus and attention (and hence learning).Nowadays many people believe that involveing an finished accommodate is little attractive than commenting on their friends photos on Facebook or, open multiple tabs in a browser and quickly discover everything that is happening. It is precisely the possibility to glide slope an incredible amount of information through the current digital technologies and encounter endless possibilities of knowledge that challenges our inability to build mental representations.Given the monumental tot up of information obtained through the mass media, especially the Internet, the individual focuses his attention by very few moments in the data exposed on computer screens as they navigate through new links. However, the quality of these connections often contrasts with the amount of information, which are hardly assimilated because there is no time or effort to establish dealings amidst concepts and thus, creating new meanings.As a result, individuals have habitual concentration difficulties, especially whe n connect with other people and at the same time read information in various news sites. It is not by chance the use of terms such as connect, Liked and off to describe relationships between people. It is as if the emails boxes or the tweets call us all the time so that messages must be read and answered immediately. The schools adopting the digital education instance have already evidenced these concentration problems. The use of new technologies in the classroom econfigures everyday identities of their teachers and students and thus, their own teaching practice in the presence of the students immeasurable access to information through the Internet. I believe that the teachers, as the digital immigrants, and students, as the digital natives, are overwhelmed with the emancipatory potential of the Internet that in somehow they are experiencing a sense of divergence as pointed come in Ray Land Paradoxically this may be experienced as a sense of loss as an earlier, more secure stan ce of familiar knowing has to be aband nonpareild as new and unfamiliar knowledge is encountered.The temporary downside of this digital deliberate is a viral pact of mediocrity, through which teachers and students pretend to teach and learn, to the extent that the contents of academic papers are copied and pasted in the text with less and less reasoning being developed. New teachers adapted to this modus operandi disregard ethical issues and do not refute the information that the student presents through consultation online. up(a) concentration in the digital environment Considering the above scenario, I believe that we necessitate to re-think our strategy to overcome distraction and increase our capacity to learn in digital environments.As David M. Levy mentioned It might healthy be possible to begin to explore different modes of thinking routine and creative modes, as well as obsessive mind chatter not only to develop more nuanced and refined understandings of these processe s but to understand how to encourage or discourage them. The jump point could be the understanding of the mechanisms of valet attention, decode how it works and even how to develop it. I personally think that concentration is not innate to the human being, but a skill that can be taught throughout life and can always be improved.Recently I read an intriguing book called The Mind and the Brain Neuroplasticity and the Power of Mental Force (Jeffrey M. Schwartz and Sharon Begley, 2003) intimately the brain plasticity, which is the neurons ability to redistribute according to need and training. The conclusions regarding the brains ability to rewire itself and the idea that venture may be driving neuroplastic changes are quite inspiring in the book. For J. Schwartz and S. Begley, the best way to ensure attention is to choose challenging activities.If the task is so hard that we almost cannot do it, will certainly require more focus. However, it is not always clear that we like or fee l challenged by everything that we need to do. Sometimes the work is simply annoying, but still needs to be done. In these cases, the trick is to turn it into a kind of game, focusing on one phase at a time. Overcome steps, one by one, can leave the whole process more attractive. Something like the gamification strategies, i. e. points and titles that some programs or applications keep each task is accomplished.Being totally concentrated has to do with the state of flow discussed in the week 4 of the IDLE course. The psychologist Mihaly Csikszentmihalyi tried to understand the phenomenon by calculating the amount of information that our neural networks are capable of absorbing. He reached a number only 110bps (bits per second). Listening to someone talking, for example, requires the processing of 40bps. That means, there are 70bps left in to use for distractions around. So we can scribble on paper or think in others to-dos while listening to the conversation.Using the 110bps in an activity would be the equivalent of what Csikszentmihalyi calls flow that state of absolute concentration that makes us not even notice the time passing. Finally, the schools should debate more about the negative effects of distraction, the importance of the white space (or the sanctuary as we call at IDLE, the creation of physical spaces or times on the calendar for uninterrupted, unwired thinking and connection) and encourage students to apply basic practices to promote personal white space.These practices include create a student routine, make lists with the priorities of the day, learn to rig out time and to collect relevant study materials, learn to book time to solve everything else outside of the studies (a good way to fend off distractions is to take them out of our heads) and learn to absorb and to reflect on what has been collected.

Importance of Personal Hygiene in a Pharmacy Workplace

Importance of Personal Hygiene in a Pharmacy WorkplaceMaintaining a comfortable environment in which both employees can work in is an importantpoor hygiene from employees can affect the overall performance of a team or impact on their colleagues and separatewise people, specially patients, with whom an individual comes in to contact.Keeping well-defined is essential for full(a) health poor hygiene can cause skin complaints,unpleasant smells and bacterial or parasitic infections poor dental care can overly give riseto bad breath. Unwashed clothes are often a come of undesirable smells.Staff should come work having attended to their personal hygiene each day with cleanclothes and hair and free from unpleasant odours. novel uniform should be worn each day and replaced if it becomes soiled during a shift.Why should we pay attention to keep workplace/pharmacy environment clean? Keeping work environment clean reduces workplace hazards and help get a job done safely and properly. Un hygienic environment can ofttimes contribute to accidents by hiding hazards that cause injuries. If the sight of paper, debris, clutter and spills is accepted as normal, then other more serious health and safety hazards may be taken for granted.Housekeeping is not just cleanliness. It includes keeping work areas neat and orderly maintaining halls and floors free of slip and trip hazards and removing of waste materials (e.g., paper, cardboard) and other evoke hazards from work areas. It also requires paying attention to important details such as the layout of the whole workplace, aisle marking, the adequacy of retention facilities, and maintenance. Good housekeeping is also a basic vox of accident and fire prevention.What is the purpose of keeping pharmacy clean? Unhygienic and unclean work environment can be a cause of accidents, such asTripping over loose objects on floors, stairs and platformsBeing hit by falling objectsSlipping on greasy, wet or dirty surfacesStriking against projecting, poorly stacked items or misplaced materialCutting, puncturing, or tearing the skin of hands or other parts of the body on projecting nails, wire or steel strappingTo avoid these hazards, a workplace must maintain order throughout a workday.What are some benefits of keeping pharmacy environment clean? Effective cleanliness at a workplace results inReduced handling to ease the flow of materialsFewer tripping and slipping accidents in clutter-free and spill-free work areasDecreased fire hazardsLower worker exposures to hazardous substances (e.g. dusts, vapours)Better control of tools and materials, including inventory and supplies more(prenominal) efficient equipment cleanup position and maintenanceBetter hygienic conditions leading to improved healthMore effective use of spaceReduced property trauma by improving preventive maintenanceLess janitorial workImproved moraleImproved productivity (tools and materials will be easy to find)How do I plan a good work environment program in my HBS pharmacy? A hygienic program plans and manages the orderly storage and movement of materials from headway of entry to exit. It includes a material flow plan to ensure minimal handling. The plan also ensures that work areas are not used as storage areas by having workers move materials to and from work areas as needed. Part of the plan could include investing in extra bins and more frequent disposal.The costs of this investment could be offset by the elimination of repeated handling of the same material and more effective use of the workers time. Often, ineffective or insufficient storage cookery results in materials being handled and stored in hazardous ways. Knowing the plant layout and the movement of materials throughout the workplace can help plan work procedures.Worker develop is an essential part of any hygienic and risk free program. Workers need to know how to work safely with the products they use. They also need to know how to protect other workers suc h as by posting signs (e.g., Wet Slippery Floor) and reporting any unusual conditions.A clean enironment order is maintained not achieved. cleansing and organization must be done regularly, not just at the end of the shift. Integrating housekeeping into jobs can help ensure this is done. A good housekeeping program identifies and assigns responsibilities for the followingClean up during the shiftDay-to-day cleanupWaste disposalRemoval of unused materialsInspection to ensure cleanup is completeDo not forget out-of-the-way places such as shelves, basements, sheds, and boiler rooms that would otherwise be overlooked. The orderly arrangement of operations, tools, equipment and supplies is an important part of keeping a pharmacy clean.

Literature Review on Audits and Auditing

Literature Review on Audits and Auditing2.1 IntroductionThis chapter reviewed the detail books on important keys in this question such as the take stock, rented account strong upgrade, inspect squiffy coat of it, fraudulenceulent pecuniary reporting and relevant last(prenominal) research findings on (i) the alliance among analyse- sure kick upstairs and double-dealing pecuniary reporting and (ii) the relationship between examine-firm size and dishonorable pecuniary reporting.2.2 AuditDefinition of scrutinise is different among many scholars. Audit function is defined by Nagny et al. (2002) to the function that an independent, mark assurance and also consulting activity that designed to add value and ameliorate an organizations operations. In the new(prenominal) theme, Kathleen M. Jackson (2010) has supercharge explained that an meeter loafer perform the two subjects of size uped accounts namely limited-scope or all-inclusive-scope. It was proven in prehistoric studies that virtually nodes pick out to choose in receiving a limited scope canvas in order to reduce audit costs. In fact, the impact of limited scope exemptions is rock-bottom in audit procedures and as a conduct it can lead to lower in audit fees. In addition, a coherent list of audit procedure for investments is needed in the full-scope audit.2.2.1 Quality of Audit firmThe audit operate as proposed by Watts (1977) is indispens adapted as the monitoring methods due to the contrasts that whitethorn arise between managers and owners, and also for them who come from different classes of security holders. In addition, in past studies conducted, it was showed that audited statements provision is the least cost contractual response to intra-owner and owner- managers conflict of interest, as an example agency costs. The agency costs is different from different firms and also for over time to some lymph glands. Besides, a heterogeneous demand required by thicke nings for the audit services is consequented from different agency cost for some firms such as when the levels of auditing that requested is non as usual. Moreover, Watts (1977) also argued that the audit services timbre is mentioned as the food market-assessed joint probability where the listener is able to find out a breach in the clients accounting system and report the breach. On the other side, the specified audits may enhance the financial datas credibility as the result of the independent verification of guidance-provided financing reports, thus may minimize the investors information lay on the line as proposed in the learn conducted by Watts and Zimmerman (1986) Mansi et al.(2004), Dye (1993) and Johnson et al. (2002).On the other side, many past studies has proven that bad financial reportings theatrical role resulted from utterly audit-firm tenure as indicated in the playing field by Johnson et al., (2002) Myers et al., (2003) and Ghosh and Moon, (2005). The t o a higher(prenominal) place mentioned past studies conducted revealed that low level of knowledge in the early years of an audit and also on the mandatory attender whirling between audit firms has lead to low bore of net income owned by a short audit-firm tenure. ground on the result from the past studies, it was know about the mandatory tenders rotary motions potential weaknesses of audit firms. But, it also revealed that if the rotation requirement is targeted at auditors within an audit firm, the sack of learning will not happen.Besides that, based on the past studies conducted by Mautz and Sharaf (1961) Shockley (1981) and Lyer and Rama (2004), there argon a allot of arguments on the issue of client and auditors relationships duration might affect the audit choice. One of the studied has proven that audit prime(prenominal) is affected as auditor tenor increases, man on the other study, auditor tenure increase in line with audit grapheme.2.2.2 Issues in mandatory au dit firmIn order to improve the quality in financial reporting, it shown that mandatory audit firm rotation is a solution. C atomic number 18y (2006) has been argued that in order to improve audit quality, there is a need of indemnity in the mandatory rotation of audit for particular(prenominal) clients as well able to increase of quality for financial purpose in financial statements. Among countries that practised the policy of mandatory rotation includes Austria, Australia, Brazil, Greece, India, Italy, Israel, Singapore, South Korea, Taiwan and the USA as mentioned in the past researched conducted by Cameran et al., (2005) Catanach and Walker (1999) Kim et al., (2004) Chi and Huang, (2005) Chi et al., (2005) and Carey and Simnett (2006).Audit partner rotation such as audit firm rotation can lead to decrease in audit quality as based on the past study, audit partners knowledge of a clients business increases with his/her tenure on the audit. However, it was revealed that there are a few differences between audit partner and firm rotation which commit impact on the tenure on audit quality. Chi et al (2005) has mentioned that audit quality is improved by the audit partner rotation during the first year of the relationship go on the other parts, audit firm rotation lead to decreases audit quality.Meanwhile, the audit firm rotation is occurs nigh the world, and even in Malaysia where the issue of audit firms or partners was not specified in detail of Malaysiaan official documents, for example in Companies Act 1965, the Security deputation regulations, approved auditing standards, and so on. It was found that rejection of such rotation idea by the business community is because of lack in official pronouncements on this issue. Even in findings of one study conducted by Jaffar and Alias (2002) showed that only 35 per cent of the audit firms partners and only 32.4 per cent of the chief finance officers surveyed favored audit firm rotation every trey years o f engagement. Meanwhile, the Edge (2002) has revelaed that in light of the Enron case, the Chairman of the Malaysian Accounting Standard Board announced the intention of the dining table to make it mandatory to rotate the audit firm once every five years.2.3 Audit firm tenureIn the definition of audit firm tenure, Johnson et al. (2002) has clarified that the audit firm tenure is the total of consecutive years that the audit firm has audited the client (computed by counting backward from the year the fraud began). The definition of short auditor tenure is explained by Carcello et al. (2004) by the meaning of three years or slight and long auditor tenure as nine years or more. Based on the earlier studies conducted by other academician, the other researches on this term revealed that imposing mandatory limits on auditor tenure is expected to improve audit quality by reducing client firms influence over auditors as proposed by Turner (2002) Brody and Moscove (1998) SEC 1994 AICPA 1 978 U.S. Senate (1977) and Mautz and Sharaf (1961).2.3.1 hapless audit- firm tenureFrom the previous study conducted by Aminada and Paz-Ares (1997), the scholars has suggested that in order to replace client-specific assets, it will involves a technological limit, if not most, of them cannot be replaced immediately. Due to this, the financial-reporting quality is projected to increase as client-specific knowledge also increases in the early years of an audit engagement. Meanwhile, a client-specific asset (such as knowledge) that in line with proceeding costs may allow the incumbent auditor to earn similar rents from maintaining existing client relationships as specified by DeAngelo (1981). It was moreover suggested that if the existence of quasi rents skews the auditors incentives toward maintaining the client relationship, financial-reporting quality could be reduced in early engagement years.2.3.2 Long audit- firm tenureAs proposed by Shockley (1981), it was mentioned that the impact of the long relationship audit firm is by having a learned confidence in the client besides the scholars also suggests that the above mentioned learned confidence may result in the audit firm victimization less strenuous and less innovative audit procedures. some other reference, Knapp (1991) in his past study on audit firm tenure has however defined that different audit tenure in an experimental setting besides able to gather that experienced audit committee members perceived that auditors with 5-year tenure were more likely to honor errors than auditors in the first year of an engagement or auditors with audit tenure of 20 years. On a part of it, Geiger and Raghunandan (2002) found that short-tenure auditors to issue going-concern opinions for clients that subsequently declared bankruptcy as compared with long-tenure auditors that is dummy up on the preference in this study.2.4 Audit firm sizeIn term of the audit firm size, it was revealed that littler audit firms have justified proposed wealth transfers from clients and from titanicr audit firms, where in general the audit quality is independent of auditor size as supported by Deangelo (1981) in his study. Moreover, in some of the audit quality term, where it was found in the study through with(p) by previous researchers, the term of quasi-rents, it might serve as collateral against such opportunistic behavior in the subject to loss from clutchy of a lower-than promised audit quality. This finding can be proven on the theory of ceteris paribus, where the less incentive the auditor has to behave opportunistically and the higher the perceived quality of the audit when the larger the auditor as measuring stickd by the number of current clients and the low-downer the client as a fraction of the auditors total quasi-rents is exist.The famous author on the theory and study done, namely DeAngelo (1981) also argues no single client is important to larger accounting firms as accounting firm size is a proxy for auditor quality, and beside, larger accounting firms are less likely than smaller accounting firms to compromise their independence. In fact, theory supported by the research taken by Dopuch and Simunic (1980) who further proposed that larger accounting firms provide higher quality services because they have greater storys to protect. It finally defined that quality is not independent of auditor firm size when incumbent auditors earn client specific quasi-rents. Moreover, audit fees do not meant to be adjusted in full term to the incumbent auditors, with the view to the extent that the bilateral monopoly between client and incumbent auditor implies a sharing of these costs mentioned, whereby in the above mentioned case, a successful pr burdenion of discrimination which refer to the competition from large audit firms that by all odds represents a windfall gain to smaller auditors at client expense. Therefore, it can serves as an excuse to justification of the wealth tra nsfer results from a wealth transfer from clients to smaller audit firms which under this scenario of voluntary contracts might acquire unfair and discriminate smaller firms.2.4.1 Big-Four Non Big-fourThere are many previous studies that caught on the interest of the Big-Four and Non Big Four issues, where to further understanding of the larger audit firms (Big 4) which perceived as more capable of maintaining an adequate arcdegree of independence than their smaller counterparts because they usually provide a range of services to a large number of clients, hence reducing their dependence on certain clients as mentioned by Dopuch (1984) and Wilson and supported also by study conducted by Grimlund (1990). The past literature that has review by Lawrence et al (2011) suggested that Big 4 firms can provide a superior audit quality as their sheer size would definitely able to support more complete training programs, standardized audit methodologies, and more options for appropriate sec ond partner reviews. In addition, Deangelo (1981) has explained that it cant be pass up that larger audit firms are generally perceived as the provider of high audit quality and might enjoy a high reputation in the business environment and as such, would strive to maintain their independence to keep up their image where it also supported by Dopuch (1984) and Wilson and Grimlund (1990). To enhance further the theory (Chow and Rice, 1982) has proven that larger audit firms are also perceived to be more independent than their smaller counterparts in managing managements pressure where in the event of disputes as they normally have more clients and can afford to give up some of their more difficult clients. In the different environment as in Malaysia, Teoh and Lim (1996) has found out that the high dependence on a few clients has been found to affect perception of independence. However, to come to the true stance, this is not view as something new as the market for audit services for public companies in Malaysia is dominated by the international Big 4 which is previously known as the Big 6 audit firms. In fact, Che-Ahmad and Derashid (1996) reported findings from their study that the Big 6 (and their affiliates) audited 75.9 per cent of the Bursa Malaysia which is the Main Board as listed companies in 1991.The past literature conducted by scholars based on their past researches, the length of tenure by Big 4 audit firms is longer as their clients would be less likely to switch them compared to their smaller firms who compete in the same industry. Moreover, it was also found that the choice of audit firm can be related to the size of the auditee and the type of services needed besides the possible effect of the type of audit firms on the length of tenure. In fact, it has been also argued by Watts and Zimmerman (1986) that larger auditees are demanding highly independent audit firm to reduce agency costs due to the complexity of their operations and the increase in the separation between management and ownership and also auditors self-interest threat as found from the study by Hudaib and Cooke (2005). In the different area of past research, Palmrose (1984) has further supported that the number of agency conflicts also increases and this might increase the demand for quality-differentiated auditors such as the Big 4 audit firms as the size of the companies increases.In fact, based on the previous findings, Becker et al. (1998) further supported on the Big 4 issues whereby on the daub of 4 clients report lower absolute discretionary accruals than non-Big 4 clients. Another similar issue as revealed based on the past findings conducted by Francis et al. (1999) who has suggested that Big 4 auditors constrain opportunistic and aggressive reporting because their clients have higher total accruals but lower discretionary accruals while on the other hand, Krishnan (2003) found that there is a greater association between future gain and discretion ary accruals for Big 4 than for non-Big 4 clients. Due to the following literature, the previous researches conducted have been done by using discretionary accruals as the mentioned scholars first measure of audit quality. The reason of applying the measure is known as it reflects the auditors enforcement of accounting standards. Another consent that revealed in the past finding of research based on the study by Guay et al. (1996) is on the limitations on the effectiveness of an audit in constraining earnings management as it only partially effective, as discretionary accruals not only reflect managements opportunism, but also managements signalling attempts and random noise. Moreover, it was seen from some of the previous study proposed by academicians that the Big 4 auditors provide more assurance to the market than non-Big 4 auditors by the fact found that Big 4 clients have more credible earnings than those of the non-Big 4 clients then, ceteris paribus, the Big 4 clients should receive a break in their cost-of-equity capital. Khurana and Raman (2004) has revealed in their studies that in the U.S , there is a lower ex back cost of capital of Big 4 clients as compared with non-Big 4 client, but unable to find such a difference in Australia, Canada, or Great Britain. Another scholar, Behn et al. (2008) has included analyst forecast trueness in his study as an audit-quality proxy, where they argue that if one type of auditor increases the reporting reliability of earnings in comparison to the other type, then, ceteris paribus, analysts of the superior types clients should be able to make more accurate forecasts of future earnings than those analysts of the non-superior types clients. On view of that, Behn et al. (2008) has reason out that it is definitely the analysts of Big 4 clients have higher forecast accuracy than analysts of non-Big 4 clients. In the study, the analyst forecast accuracy is used by Chi et al. (2005) as their third audit-quality measure to proxy for an enhanced level of end making by sophisticated financial statement users where it was revealed that differences in quality between Big 4 and non-Big 4 audit firms could be a construction of client characteristics. In fact, fromthe result showed based on the findings of each study that used the matching models or controlling for an extensive list of client and auditor variables, can be found that the treatment effects of Big 4 auditors are insignificantly different from those of non-Big 4 auditors with respect to discretionary accruals, the ex ante cost-of-equity capital, and analyst forecast accuracy.2.5 Fraudulent Financial ReportingThere were many standards of audits in the world, as in the specific area, namely Malaysia has stated that the Malaysian authorise Standards on Auditing, AI 240 on Fraud and Error (MIA, 1997) is requires the auditor to assess the risk of fraud and error during the audit of financial statements. Under the standard also, the auditor sho uld design audit procedures to obtain reasonable assurance that misstatements arising from fraud and error that are material to the financial statements taken as a whole are detected that based on the risk assessment. It means that the responsibility has to be put on the external auditor shoulder whereby if he/she is unable to detect material misstatements, particularly intentional misstatements, they may be exposed to litigation. Due to the matter, Kaminski (2002) has summarized on the fraudulent financial reporting as a critical difficulty for external auditors because of the damage to professional reputation that results from public, especially on clients sides dissatisfaction about undetected fraud.A few literatures and findings conducted by many scholar such as the studies by Mitchell, (1997) Grant, (1999) and Spathis, (2002) on the Fraudulent financial reporting proven the fact that the scenario has occurred in many countries as in the United Kingdom (UK) and United States (U S) which have reported the seriousness of fraud activities as further supported by other scholar, Tyler, (1997) Wells, (1997) Mitchell, (1997) Vanasco, (1998) and Grant, (1999). In view to this, Johnson et al (2002) has revealed in his study that a lot of response to one or more audit failures in line with critical of the public accounting profession has unyielding to be in long relationships between auditors and client management result in a decline in audit quality and are not in the publics interest. To overcome the situation, a possible solution that proposed is the mandatory auditor rotation whereby the findings will be on the profession which will increase audit costs and will not improve audit quality (and in fact may reduce audit quality). On the other side, in some country where the audit-firm rotation is not mandatory, usually in the current regulatory regime, long audit-firm tenures are associated not with a decline in financial reporting quality. By referring to previou s researches, it can be concluded that the quality of audit services is means to be the market-assessed joint probability which a given auditor will eventually discover a breach in the clients accounting system, and may report the breach which given that probability that a given auditor will discover a breach is depends on the audit procedures, auditors technological capabilities, the extent of sampling and so on. In fact, the same literature based on the past study has determined that the conditional probability of reporting a discovered breach is a measure of an auditors independence from a given client. To enhance the understanding of this, the definition of auditor independence is used in DeAngelo (1981) and Watts and Zimmerman (1981), who has been argue on the ex ante value of an audit depends on the auditors incentives to disclose selectively ex post. To add some more, a statement proposed by Watkins et al. (2004) in his study has explained that auditor independence and compet ence are critical elements affecting the credibility and reliability of an auditors report and, therefore, financial reporting credibility.2.6 Past researches2.6.1 Audit firm tenure and fraudulent financial reportingThere are a lot of findings and conclusion reviewed by previous scholars from different view, whereby according to study conducted by Carcello et al. (2004), who has stated that there was only limited research on the relation between audit firm tenure and audit quality. On the other study conducted by casterella et al. (2005), conclusion was made that audit quality is lower given longer auditor tenure besides also suggested that audit failures are less (more) likely when auditor tenure is short or (long). Meanwhile, the finding has been denied by Chi and Huang (2005) who declared that long audit partner tenure is associated with reduced earnings quality. It is further mentioned that the two aspects of auditor tenure namely the tenure of the audit firm and the tenure of i ndividuals intermeshed in the audit, particularly the engagement partner which imply that even though both aspects have been tested in the literature, the emphasis has been on audit firm tenure due to difficulties in identifying the engagement partner in most countries. It finally has come to complicated conclusion which shown that the empirical state of the effects of audit firm tenure on audit quality is combined and mixed.Apart of it, Casterella et al. (2002) and Choi and Doogar (2005) mentioned that Studies report which audit quality decreases with audit firm tenure, which may includes the auditors failure to detect fraudulent financial reporting or argument by Davis et al.(2002) is on the issuing of going concern opinions before bankruptcy and a positive relation between audit firm tenure and discretionary accruals. Different point of view and proofs from different studies, revealed that audit quality increases with audit firm tenure while another(prenominal) famous scholar i n this study, Johnson et al. (2002) proven that the absolute value of unexpected accruals is higher in the early years of audit firm tenure in his study conducted.Recent finding on the past researches conducted and published in US as the effect of audit firm tenure (AUDTEN) on audit quality study conducted by many scholars namely Ghosh and Moon (2005) Carcello and Nagy, (2004) Myers et al., (2003) Johnson et al.,(2002) Geiger and Raghunandan, (2002) where the results proven that in the situation of audit tenure increases, audit quality also increases. Fargher et al, (2008) has shown result in his study that audit failures are most likely to occur in the first few years of tenure of an audit firm while several prior US studies have attempted to debate on the auditor tenure. In some other findings gathered include in the study conducted by Deis and Giroux (1992) who supported that audit quality decreases as auditor tenure increases, whereby in contrast, St Pierre and Andersen (1984) f ound firms that detected errors and experience higher legal risk than auditors with a tenure greater than three years is based on the auditors of new clients (three years or less on the engagement) commit. The former statement has further supported by Knapp (1991) which based on audit committee members responses to the survey, able to concludes that as auditors gain more experience with individual clients, the likelihood of discovering material errors increases while Geiger and Raghunandan (2002) has come to conclusion that short-tenured auditors is not efficient in the collection and evaluation of evidence as compared to long-tenured auditors. Obviously, based on finding gathered from different type of studies conducted, it can be concluded that their results are consistent with long-tenured auditors having a more in-depth knowledge of their clients financial status and operating systems than short-tenured auditors. However, Carcello and Nagy (2004) have concluded from their study that fraudulent financial reporting is more likely to occur in the first three years of an audit as they have not provide proofs and evidence of greater fraudulent financial reporting by clients of long-tenured auditors. On the other study conducted by Myers et al. (2003), it was revealed that tenure and earnings can be considered as quality where the auditor-client relationship lasted for at least five years whereby they find that the magnitude of both discretionary and current ACC declines with longer auditor tenure. To further support it, Myers et al. (2003) concluded that high audit quality is determined based on the longer auditor tenure constrains managerial discretion with accounting accruals while on the other study conducted, Johnson et al. (2002) has revealed that accruals are more bigger and less persistent for firms with short auditor tenure relative to those with medium or long tenure. Finally in contrast, Davis et al. (2002) has concluded that audit quality might decli nes with extended tenure as the reason on tenure increases, client firms may have greater earnings forecast errors decline and alsoreporting flexibility.Another findings from studies conducted by Beck, Frecka and Soloman, (1988) Carcello and Nagy, (2004) Johnson, Khurana and Reynolds, (2002) Meyers, Meyers and Omer, (2003) Ghosh and Moon, (2005) has definitely supported the facts of auditors with long tenure have comparative advantage in this respect as they give away client-specific knowledge and deeper understanding of clients business process and risk whereby with the proofs as that fraudulent financial reporting is most likely to occur in the first three years (termed as short tenure) of auditor-client relationship. However, these studies conducted by the above mentioned scholars has failed to state any evidence that longer audit firm tenure (i.e., nine years or more) is associated with reduced financial reporting quality. Apart from that, another authors, Meyers and Omer (2003 ) in the study has examined on the association between audit firm tenure and earnings quality where auditor-client relationship lasted for at least five years, which lead them to come up with conclusion that longer auditor tenure constrains managerial discretions with accounting accruals, which suggests high audit quality (i.e. audit firm tenure is ostracizely related to both the absolute discretionary and current accruals and signed positive discretionary and current accruals, and positively related to both the signed negative discretionary and current accruals). Long-tenured auditors are more efficient as it based on the opinion view of Geiger and Raghunandan (2002) from the study conducted which based in the collecting and evaluating evidence than short-tenured auditors because long-tenured auditors have more in-depth knowledge about their clients financial status and operating systems than short-tenured auditors.The other study conducted by Nashwa George (2009) on The Relations hip Between Audit Firm Tenure And Probability Of Financial Statement Fraud which has proven the long auditor tenure for a particular client which close auditor-client relationship has the potential to despoil auditor objectivity in assurance functions leading to reduced financial reporting quality with the studys objective of finding out whether audit firm and client relationship is in any way related to a potential fraud risk situation in financial reporting is also determined. Another scholar, Beneish (1999) and Lundelius (2003) also has proposed on the using of five fraud indicators as the direct measure of the probability of financial statement fraud and examine whether these fraud indicators are related to audit firm tenure as used by George (2009) in this study. It shown that by using the cross-sectional multivariate regression analysis, the results in the analysis show that most fraud indicators are significantly negatively associated with audit firm tenure (expressed in ter ms of number of years of audit firm and client relationship). The results also supported by some previous researches which conducted by Carcello and Nagy (2004), Myers, Myers and Omer (2003) and also Johnson, Khurana and Reynolds (2002) that proven a long audit firm tenure is not related with reduced financial reporting quality, however mentioned that financial reporting problems are found to be mostly confined to the initial years of auditor engagement. Based on the review, these previous studies is very important and contribute to the audit literature by employing a direct measure of financial statement fraud and demonstrating a systematic negative association between audit firm tenure and probability of financial statement fraud.According to Casterella et al. (2002),there are two aspects of auditor tenure identified namely tenure of the audit firm and the other one is tenure of individuals engaged in the audit, which is particularly the engagement partner. The scholar has argued that even though the two mentioned aspects of tenure had been studied in past research, the audit firm tenure still need to be analyze further due to difficulties in identifying the engagement partner in most countries, since different countries are facing different rules and requirements. Besides, impacts on audit quality by the audit firm tenure are proven at the same time. Based on the past studies conducted by a few scholars namely Casterella et al. (2002) and Choi and Doogar (2005) has proven that audit quality decreases with audit firm tenure, that might includes inability of the auditor to detect fraudulent financial reporting or issuing going concern opinions before bankruptcy and a positive relation between audit firm tenure and discretionary accruals as further supported by Davis et al. (2002). In fact, the other study developed by Johnson et al. (2002) has also proved that audit quality increases with audit firm tenure. It was supported from the findings of the study whic h stated that the absolute value of unexpected accruals is higher in the early years of audit firm tenure. On the other side, Myers et al. (2003) has reported a negative relation between audit firms in his past research conducted.2.6.2 Audit firm size and fraudulent financial reportingResearch conducted by Sinason et al. (2001) on the length of audit tenure has come up to conclusion to be positively affected by the type of audit firm whereby it means that smaller audit firms experience shorter tenure compared to their larger counterparts who often enjoy lengthy tenure. Another finding based on the previous studies is difficulties faced by small firm in the long run in order to keep their existing clients and at the same time maintain a high degree of independence and objectivity due to increased competition and size mismatch as differences in the length of tenure between the two types of audit firms which could impair independence. It was proposed and learned from previous cases tha t the size of audit firm should match the size of auditee whereby when a size mismatch happened between large auditees audited by small audit firms could cause termination of the audit engagement as proven by Hudaib and Cooke (2005).From the previous literature and analysis based on previous researchers, Win the situation where client-specific quasi-rents vary across clients, auditor size is continues to serve as for the audit quality because larger auditors possess greater total collateral, but a full focus on size alone is not effective as it does not inform consumers about the relationship between the quasi-rents specific to one (potentially large) client and the auditors total quasi-rent stream. Due to this matter, it was