The Psychoanalytic Strategy Essay Example for Free

The Psychoanalytic Strategy Essay Introduction: The Thematic Apperception Test (TAT) is a projective personality test that was designed at Harvard in the 1930s by Christiana D. Morgan and Henry A. Murray. Along with the MMPI and the Rorschach, the TAT is one of the most widely used psychological tests. The original purpose of the TAT was to reveal the underlying dynamics of the subjects personality, such as internal conflicts, dominant drives and interests, motives, etc.   (Encyclopedia, 2006) The TAT works on the principle that a subjects unconscious can be tapped to reveal repressed aspects of personality, motives and needs for achievement, power and intimacy, and problem-solving abilities. The TAT is a projective test in that, like the Rorschach test, its assessment of the subject is based on what he or she projects onto the ambiguous images. Each story created by a subject is carefully analyzed to uncover underlying needs, attitudes, and patterns of reaction. Description: The TAT uses a series of 31 provocative yet ambiguous pictures that depict a variety of social and interpersonal situations (Encyclopedia, 2006). The subject is asked to tell a story about each picture to the examiner. Of the 31 pictures, 10 are gender-specific while 21 others can be used with adults of either sex and with children. As of 2001, the TAT is distributed by Harcourt Brace Educational Measurement.The 31 cards are meant to be divided into two series of ten pictures each, with the pictures of the second series being purposely more unusual, dramatic, and bizarre than those of the first. Suggested administration involves one full hour being devoted to a series, with the two sessions being separated by a day or more. There are several formal scoring systems that have been developed for analyzing TAT stories. Two common methods that are currently used in research are the Defense Mechanisms Manual (Cramer, 1991) and Social Cognition and Object Relations (Westen, 1991)scale. The examiner shows the subject a series of story cards taken from the full set of 31 TAT cards. The usual number of cards shown to the subject is between 10 and 14, although Murray recommended the use of 20 cards, administered in two separate one-hour sessions with the subject. The subject is then instructed to tell a story about the picture on each card, with specific instructions to include a description of the event in the picture, the developments that led up to the event, the thoughts and feelings of the people in the picture, and the outcome of the story. The examiner keeps the cards in a pile face down in front of him or her, gives them to the subject one at a time, and asks the subject to place each card face down as its story is completed. Administration of the TAT usually takes about an hour. TAT is often a part of personality evaluation tests. It is considered to be effective in eliciting information about a persons view of the world and his or her attitudes toward the self and others. As people taking the TAT proceed through the various story cards and tell stories about the pictures, they reveal their expectations of relationships with peers, parents or other authority figures, subordinates, and possible romantic partners (Encyclopedia, 2006). In addition to assessing the content of the stories that the subject is telling, the examiner evaluates the subjects manner, vocal tone, posture, hesitations, and other signs of an emotional response to a particular story picture. Several adaptations of the TAT were developed for research with specific populations. In the Thompson-TAT or T-TAT (Thompson, 1949), a version for black examinees, the adaptation consisted of little more than the darkening of the characters’ skin (Bailey Green, 1977). In the adaptation for handicapped examinees (cited in Zubin et al., 1965), crutches were simply added to some of the figures. In the versions developed for cross-cultural research culture-specific portrayals of the themes have been used in the TAT cards. Evaluation using TAT: Experts in the use of the TAT recommend obtaining a personal and medical history from the subject before giving the TAT, in order to have some context for evaluating what might otherwise appear to be abnormal or unusual responses. For example, frequent references to death or grief in the stories would not be particularly surprising from a subject who had recently been bereaved. In addition, it has been opined that the TAT is most effective when combined with other interviews and tests. Students in medicine, psychology, or other fields who are learning to administer and interpret the TAT are advised to be conservative in their interpretations, and to err on the side of health rather than of psychopathology when evaluating a subjects responses. In addition, the 1992 Code of Ethics of the American Psychological Association requires examiners to be knowledgeable about cultural and social differences, and to be responsible in interpreting test results with regard to these differences. Moreover, in interpreting responses to the TAT, examiners typically focus their attention on one of three areas: the content of the stories that the subject tells; the feeling or tone of the stories; or the subjects behaviors apart from responses. While the story content usually reveals the subjects attitudes, fantasies, wishes, inner conflicts, and view of the outside world, the story structure typically reflects the subjects feelings, assumptions about the world, and an underlying attitude of optimism or pessimism. Thematic apperception tests published recently have more structured and modern stimulus material and some carry parallel versions for ethnic minorities. These newer instruments have a more â€Å"actuarial† approach, that is, response scoring is based on a specific system involving numerical scores, and validation is grounded on statistical procedures (Masling, 1997). The psychometric validation of thematic apperception tests such as the CAST, the RATC, and the TEMAS mark a shift from a clinical to a psychometr ­ic approach in the development of thematic apperception tests (Masling, 1997). Limitations: The TAT has been called â€Å"a clinician’s delight and a statistician’s nightmare,† in part because its administration is usually not standardized. Since the TAT is used primarily for personality assessment rather than diagnosis of mental disorders, it does not yield a score in the usual sense. A normative scoring system for responses is absent in TAT. The original scoring system devised in 1943 by Henry Murray, is time-consuming and unwieldy. Other scoring systems have since been introduced that focus on one or two specific variables—for example, hostility or depression. While these systems are more practical for clinical use, they lack comprehensiveness. No single system presently used for scoring the TAT has achieved widespread acceptance. The basic drawback of any scoring system in evaluating responses to the TAT story cards is that information that is not relevant to that particular system is simply lost. The three writers, Scott O. Lilienfeld, James M. Wood and Howard N. Garb, have found that tests such as the Rorschach inkblot test, Thematic Appreciation Test (TAT) and the Draw-a-Person Test are frequently ineffective in identifying most psychiatric conditions due to a lack of standards in administration, scoring and subjective interpretation. A recent subject of controversy in TAT interpretation concerns the use of computers to evaluate responses. Computers have two basic limitations for use with the TAT: the first is that they cannot observe and record the subjects vocal tone, eye contact, and other aspects of behavior that a human examiner can note. Second, computers are not adequate for the interpretation of unusual subject profiles. American psychologists practicing in juvenile and family courts discovered that only 3 percent relied on a standardized TAT scoring system (Lilienfeld et al, 2001). Unfortunately, some evidence suggests that clinicians who interpret the TAT in an intuitive way are likely to over diagnose psychological disturbance. Uses of TAT: The TAT is often used in individual assessments of candidates for employment in fields such as law enforcement, military leadership positions, religious ministry, education, diplomatic service, etc. TAT is often administered to individuals who have already received a diagnosis in order to match them with the type of psychotherapy best suited to their personalities, or in some cases to help the therapist understand why the treatment seems to be stalled or blocked (Murray). The extensive research on achievement motivation by McClelland and his colleagues (e.g., McClelland, Atkinson, Clark, Lowell, 1953) gave the TAT widespread fame. It is sometimes used for forensic purposes in evaluating the motivations and general attitudes of persons accused of violent crimes (Lara-Kroon, 2007). The TAT is currently used as a tool for research around areas of psychology such as dreams, fantasies, mate selection and what motivates people to choose their occupation. The TAT can be used to help people understand their own personality in greater depth and build on that knowledge in making important life decisions. Criticism: The TAT is criticized as false or outdated by many psychologists mainly because of declining adherence to the Freudian principle of repression on which the test is based. They hold that TAT is unscientific because it cannot be proved to be valid or reliable. The TAT has been criticized for its lack of a standardized method of administration as well as the lack of standard norms for interpretation. Studies of the interactions between examiners and test subjects have found that the race, sex, and social class of both participants influence both the stories that are told and the way the stories are interpreted by the examiner. In addition, the 31 standard pictures have been criticized for being too gloomy or depressing, and therefore limiting the range of personality characteristics that the test can assess. The TAT cannot be administered to groups. Conclusion: Thus we find that Tat continues to remain a popular psychological evaluation tool. It has evolved over time to overcome certain drawbacks. Bibliography: Scott O. Lilienfeld, James M. Wood and Howard N. Garb (2001). Whats Wrong with this picture? Scientific American. May 2001. Lara-Kroon, Nicky Cohen de (2007). The history of projective testing (emphasizing the thematic apperception test). http://www.cohendelara.com/publicaties/history.htm Zubin, J., Eron, L. D., Schumer, F. (1965). An experimental approach to projective techniques. London: Wiley. Thompson, C. E. (1949). The Thompson Modification of the Thematic Apperception Test. Cambridge, MA: Harvard University Press. Bailey, B. E., Green, J. (1977). Black Thematic Apperception Test stimulus material. Journal of Personalit y Assessment, 41, 25-30. McClelland, D. C., Atkinson, J. W., Clark, R. A., Lowell, E. L. (1953). The achievement motive. New York: Appleton-Century-Crofts. Encyclopedia of Mental Disorders (2006). Thematic Apperception Test. http://www.minddisorders.com/Py-Z/Thematic-Apperception-Test.html Murray A. Henry. Uses of the Thematic Apperception Test. http://ajp.psychiatryonline.org/cgi/content/abstract/107/7/498

The Threat To Auditors Independance And Impartiality

The Threat To Auditors Independance And Impartiality This research is basically to access and analyse the threat to auditor independence and impartiality. This is crucial because the position of an auditor when auditing a financial statement will determine if he or she will be independent and impartial when drawing a conclusion on a financial report. This is why this research is very important. What this research wants to assess is to find out if auditors independence and impartiality can be threatened through offering non-audit services to their clients. Financial report is very important to stakeholders of an organisation. It is also important to prospective investors interested in an organisation. It is also important to the general public as a whole. Therefore, for this reason, the authenticity of a financial report is very crucial and important. This validation is authenticated by a set of people called auditors. Stakeholder, investors and the general public will rely on this authenticated report for making decision. However, there is a fact that this report may be misleading and this calls for concern. This is because auditor often offer further services to their clients other than auditing called non-auditing services which may make them impartial when auditing such companys financial report because of money been realised from non-audit services. This is when Auditor independence and impartiality could be threatened. This research will be based on this topic, finding whether the provision of these non-audit services can impair the independence and impartiality of auditors. 1.1 BACKGROUND History reveals that audit is a Latin word meaning he hears. Auditing originated in those years when individuals entrusted with public funds were required to give an oral account of their handling of those funds. Porter (1997) An opinion of an independent chartered accountant is needed to give the public rest of mind that the sets of accounts presented were true and fair and also conform to lay down standards. Independence is the cornerstone of auditing; Stewart (1977) quoted by Porter. In carrying out the audit assignment, the auditors must be independent i.e. the sense of being self reliant and his/her professional judgement not being subordinated by the opinion of others. (Porter, 1997, p.65) It is very important for the auditors to be independent otherwise the audit report will be undermined and lose its value. In order to make the users of information to have faith and rely on the audited account, they must be sure that the audited accounts are independent of entity, its management and other interested party. This is reflected in the fundamental principles of external auditing- objectivity and independence which state that auditors are objective and they express opinion independently of the entity and its directors. As the guide to professional ethics statement (GPES) 1:201: integrity objectivity and independence explains, objectivity is essential for any professional person exercising professional judgement. Objectivity is sometimes described as independence of mind (Dunlea, A. Maclochlainn, N. p.19). However, it is possible to identify some threats to auditors independence. The provision of non-audit services by auditors to their client is referred to as a self-review threat to auditors independence. This is so because once an auditor of a company starts to provide non-audit services to its client e.g. computation of corporation tax matters and other financial services the auditor and the directors tend to develop a relationship and this may jeopardise the objectivity of the auditor (Woolf, E. 1997, p.11-14). The provision of non-audit service by auditors to their client is still a topical issue. The New Standards on Ethics issued in October, 2004 by Auditing Practices Board (APB), gave some exemptions to small companies on the provision of non-audit services. CHAPTER TWO LITERATURE REVIEW 2.1 INTRODUCTION Since the introduction of the auditing standard on independence, which requires auditors to be independent of the clients being audited, the maintenance of independence has become a critical issue for the accounting profession. Bartlett, R. W (1993, Online) The author sees independence in auditing as able to maintain an unbiased mental attitude in making decisions about audit work that one is to report upon. Bartlett, R. W. (1993) defined independence in auditing to be the auditors ability to resist client pressure or and the auditors ability to act with integrity and objectivity. Dunn, J. (1991, p.19) also described independence and impartiality as an attitude of mind characterised by integrity and an objective approach to professional work. Whittington and Pany, (1998, p.34) sees independence as the ability to maintain an objective and impaired mental attitude throughout the audit assignment or engagement. There is a general consensus that independence is an attitude of mind, which does not allow the viewpoints or conclusion of the corporate auditor to become reliant on or subordinate to the influence of pressures of conflicting interests; Lee (1993, p.98) quoted by Sherer, M. and Turley, S. (1997). For the purpose of this research, independence and impartiality will be separated into two related concepts of independence, which are: Independence and impartiality in fact Independence and impartiality in appearance. Independence and impartiality in fact occurs when an auditor displays independence in mental attitude when carrying out his statutory audit assignment while independence and impartiality in appearance simply means that the auditor should be seen as been independent and impartial in the publics view (shareholders, Potential investors). Public confidence would be impaired by evidence that independence was lacking, and/or when there is the existence of circumstances, which the public might believe, is likely to influence independence and impartiality. The relationship that exists between the auditor and their client should be such that it appears independent to the third party, Bartlett, R. W (1993). Whittington and Pany (1998, p.35) added that the requirement by the third party from the auditor is to give credibility to the audited financial statement. The concept of appearance of independence has been primarily concerned with identifying those situations in which a qualified Chartered Accountant might not be perceived to be independent. The mere perception that an auditor is not independent renders his report useless to the shareholders who wish to rely on it for decision-making purpose. Beattie, V. et al. (1999) stated that, The reality and perception of auditor independence and impartiality is fundamental to public confidence in financial reporting. This work will identify and assess the key threat to auditors independence and impartiality and concentrate on the provision of non-audit services. This will examine the controversies that exist on the provision of non-audit services and establish the opinions of the public and auditors on such provisions. Later in the course of this research, conclusion will be drawn on the extent to which provision of non-audit service does and is perceived to weaken the auditors independence and impartiality. 2.1 ANALYSIS OF THE PRESENT AUDIT SYSTEM Various factors could be identified in textbooks, articles, journals, auditing standards and the publics view, which can affect auditors independence and impartiality. Hussey, R. and Lan, G. (2001), identified some of the factors such as: the nature of the auditor-client relationship (Goldman and Barley, 1974), lack of strict auditing regulations, and competitive pressures leading to what has been termed predatory pricing or lowballing and the provision of non-audit services. Beattie and Fearnley, (1994), quoted by Hussey, R. and Lan, G. (2001), (Online). The auditing practice board (n.d) (Online) categories these threat as follows: Self interest threat, self review threat, management threat, advocacy threat, familiarity threat, and intimidation threat. Woolf, E. (1997, p.13), lists examples of threat to Auditors independence as follows: Undue dependence on a single audit client, overdue fees, litigation, external pressure or influence, family and other personal relationship, beneficial interest in shares (other investment) and trust, trustee investment in audit clients, voting on audit appointment, loans to and from client, receipt of hospitality or goods and services on preferential terms, and provision of non audit services to audit clients etc. Beattie, V. et al. (1999) stated the principal threat factors to independence relate to economic dependence and non-audit service provision. I have chosen to concentrate on how the provision of non-audit poses a threat to auditors independence, (Online). According to the Auditing standards guidelines (online, n.d.), non audit services comprises: Any engagement in which an audit firm provides professional services to an audit client other than pursuant to: the audit of financial statements; and those other roles which legislation or regulation specify can be performed by the auditors of the entity. An online source (n.d.) defined, non-audit service as those services that are permissible under applicable legislation and that are routine and recurring, that do not impair the independence and impartiality of the auditor, and are consistent with APB rules on external auditor independence. Other services that are rendered by auditors apart from auditing are: bookkeeping or other services related to the accounting records or financial statement, financial information systems design and implementation, actuarial services, internal audit outsourcing services, management functions, human resources, broker-dealer, investment adviser, legal services just to mention a few. (Online) The Authors research as indicated that over the years, there as been a growing dissatisfaction among investors and other users of financial statements about auditors provision of non-audit service. These services are perceived to weaken auditors independence when both audit work and non audit work are performed by the same audit firm to the same audit client. Barkess and Simnett, (1994), disagreed with the view that the provision of non-audit service does impair auditors independence and impartiality. They argued that there is no relationship between the level of other services and the type of audit report issued; hence they concluded that, the provision of other services by the external auditors to their clients does not compromise the independence of the external auditors. The accounting profession also disagreed about whether non-audit services impaired the performance of the audit and financial reporting process. Several auditors are of the opinion that when they understand the factors that influence and improve the entitys performance, then they will be able to focus their audit on those critical issues. Others view provision of non audit service, as an impediment to independence because, in some cases, the fees from the provision of non-audit services are more than that of audit fees. If the income earned from provision of non audit service, is more than that of audit service, auditors have naturally tendencies to lose their independence, considering the cost of losing a client can be considerably more than simply the audit fees. From an online source from wiley.com, it was established that the Securities Exchange Commission, in the United States of America, carried out a research in 1999 and discovered that: 4.6% of Big Five SEC audit client paid consulting fees in excess of audit fees. The SEC is concerned that the more the auditor has at stake in its dealing with the audit client, the greater the cost to the auditor should he or she displease the client, particularly when the non-audit service relationship has potential to generate significant revenue on top of the audit management. The SEC concluded that issue that impairs auditors objectivity are subtle and that certain non-audit services, when provided by the auditor do create inherent conflicts, (Online). http://www.wiley.com In a situation where an auditor assists an audit client with their bookkeeping services, this places the auditor in the position of later having to audit his or her own work. It is rather unprofessional for the person who prepared the account to also audit the account. When such happen it is practically impossible to expect the auditor to be able to audit those same records with an objective eye. In the same vein, when an auditor performs certain valuation services for the audit client, can such auditor raise questions in line with valuation of assets at the end when auditing that same audit client? An auditor who has appraised an important client asset at a period during the year is less likely to question his or her own work at year-end. Various examples can be used to see how the provision of non-audit service will impair audit independence. An auditor who provides services in a way that is tantamount to accepting an appointment as an officer or employee of the audit client cannot be expected to be independent in auditing the financial consequences of managements decisions. An auditor who has also helped an audit client to negotiate the terms of employment for a new chief financial officer is less likely to bring quickly to the audit committee questions about the new CFOs performance. Considering the following examples of non audit services rendered by auditors to their audit client, it would be seen that such services not only impair auditors independence but also shows that the accounting profession is not prepared to provide the reasonable assurance that the public expects. Graeme, W.  (1994), carried out a further investigation on whether there is the potential for an appearance of auditor independence impairment when higher levels of non-audit services are provided to audit clients. He investigated this, by analyzing the audit reports for a sample of publicly listed companies over a 10 years period. The results of his analysis revealed that the auditors of companies not receiving an audit qualification of any type over the period derived a significantly higher proportion of their remuneration from non-audit services fees than the auditors of companies receiving at least one audit qualification, (Online) The result of his findings could suggest that auditors are less likely to qualify a given companys financial statements when higher levels of non-audit services fees are derived. Firth M. (1997) in his write up concluded that, the provision of non-audit services to audit clients does increase the economic bond between the auditor and client. This bond, he said, is perceived as impaired auditor independence (Beck, Frecka, and Solomon 1988b; DeBerg, Kaplan, and Pany 1991; Pany and Reckers 1983, 1984), quoted by Firth, M. Firth, M. further affirms this by given two reasons to believe that such service impair independence: The audit firm is unwilling to criticize the work done by its consultancy division, and secondly, the audit firm does not want to lose lucrative consultancy services provided to the audit client and is, therefore, more reluctant to disagree with managements interpretations of accounting matters. He concluded that, auditors disagreements with management could lead to a change of auditor, a move which implies not only a loss of audit fees but, in all probability, a loss of consultancy fees as well. (Online) On one hand, many practitioners (auditors) are adamant that their auditing firms are able to wear both the hats of auditor and consultant without reducing the effectiveness of either service (Burton, 1980; Carey and Doherty, 1966; Klion, 1978; Mednick, 1990) quoted by Bartlett, R. W. (1993). The supporters of the opinion that non-audit service does not impair auditors independence argue that independence is a quality of auditor professionalism which can have a range of values: like all attributes of professionalism, independence is a matter of degree. Those arguing that independence is impaired by combining consulting and auditing have assumed that independence must be absolute, while their opponents have recognized that independence is a matter of degree and have decided that the auditor can achieve the necessary degree of independence and act in the dual capacity of auditor and consultant. Carmichael and Swieringa (1968) quoted by Bartlett, R. W. (1993). Auditing Practice Board under the Accounting Standard Board maintained its stand that the provision of non-audit services to audit clients does reduce the public confidence in the independence of the auditor, Bartlett, R. W (1993). However, consideration was given to small entities. A small entity is defined for the purposes of ES-PASE as; As a company which is not a UK listed company or an affiliate thereof that meets two out of the following three criteria: turnover below  £5.6 million, balance sheet total below  £2.8 million and employees below 50. ES-PASE: Provides auditors of Small Entities with procedures as an alternative to the safeguards described in Ethical Standards 1- 5, in relation to threats to independence created when the auditors have a degree of economic dependence or where they provide non-audit services to their audit clients; Makes available exemptions to the auditors of Small Entities in relation to: The prohibition on auditors representing their clients at tax tribunals; The prohibition on auditors providing non-audit services, including tax and accountancy services, unless management is sufficiently informed to make independent judgements and decisions in relation to them. (APB, 2010 Online) 2.2 AUDIT STRATEGY CONCEPT In the USA, the General Accounting Officer (G.A.O.) did a graphical representation of both the permitted and prohibited audit work to audit client: The standard for non-audit services was said to employs two major principles: Audit organizations should not provide non-audit services that will involve performing management functions or making management decision. Audit organizations should not audit their own work or provide non-audit services in situations where the non-audit services are significant to the subject matter of the audits. Please, note: an APPENDICE 2.2.1 has been inserted for table of permitted prohibited non- audit service TABLE before References page. 2.4 AUDIT CONCEPTUAL FRAME WORK The contention on the provision of non-audit service has been critically analysed. Different views of all stakeholders concerned with the provision of non-audit services to audit client have been examined. A logical conclusion has been drawn, as to the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. The accounting profession has also reviewed the statement of Auditing Standard on auditors independence, knowing fully well that, without value in the auditor opinion, there would be no demand for audit service. Various proposals have been propounded for protecting auditors from the undue influence of directors and regarding the provision of non audit services. There have been many similarities with the proposals of Institute of Chartered Accountants of Scotland and the Board for Chartered Accountants in Business, in considering possible mechanisms to remedy the perceived weaknesses of regulations, practises on other audit services. They concern is to whether there should be a prohibition on firms undertaking work other than audit for their audit clients or whether there should be compulsory rotation of audit firms, after a fixed period of say anything between 5 and 12 years or whether the responsibility for the development of auditing standards and guidelines be distanced from the Institute of Chartered Accountants in England and Wales? The conclusions it reached were that to prohibit additional work or require compulsory rotation of audit firms would increase clients costs, reduce efficiency and place restrictions on the freedom of the client to make decisions on the services they desired. The Board was also opposed to the establishment of another body to control auditing practices. It argued that this would lead to a bureaucratic, inflexible framework without the advantage of the accumulated experience of the accounting profession. They came out with these conclusions as regards non-audit service that; Auditors should no more be allowed to undertake work other than audit work for the same client. They recommended that there should be compulsory rotation of audit firm after a fixed number of years. This will break any relation that might exist between auditor and company management and would also make the auditor to perform his job without been biased knowing that other auditor (firm) will come in after him (them). An audit can only be effective if the auditor is independent and is believed to be likely to report breaches of the contract between principals (shareholders and lenders) and agents (managers) (Fearnley Page, (1994), quoted by Hussey, R. and Lan, G. (2001) CHAPTER THREE RESEARCH OBJECTIVES To carry out a critical literature review to identify and assess the key threats to auditors Independence and impartiality. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence and objectivity. To come to a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence and impartiality of auditors. 3.2 RESEARCH OBJECTIVES After carrying out a literature review to collate data on the views of different authors on issue of provision of non audit services to audit client and how this is viewed to threaten auditors independence and impartiality, a set of questions will be prepared. This is necessary so as to be able to have a wide range of auditors and entrepreneurs view on the subject matter. In order to obtain relevant information needed to achieve the objectives stated below, questionnaires will be sent and delivered to some twenty five auditing firms and fifteen small business entities for the following reasons: To examine the controversies on the provision of non-audit service. To analyse and establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence, impartiality and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence and impartiality of auditors. 3.3 RESEARCH APPROACH 3.3.1 RESEARCH PHILOSOPHY Blaikie, N. (2003) defined positivism as the research that assumes that social reality is external to people involved and only the aspect that can be measured are regarded as relevant to research. Jackson, W. (1995) stated that research just like positivism relies on experiments, survey and secondary data, therefore my research philosophy is positivism based. The author will be using questionnaire which comes under the Survey category. 3.4 RESEARCH STRATEGY The deductive approach or research strategy will be used for this research because, sufficient materials like journals, articles and periodicals are available to carry out a test on how the provision of non-audit service does and is perceived to weaken the independence of auditors. This research approach will involve different researches strategies ranging from Experiment, Survey, Case Study, Ethnography and action Research but the Survey strategy will be used for this research. Survey strategy and questionnaire option are chosen under this category leaving behind the structured interview and observation. Kumar, R (1999, p.104) stated that sometimes information required to carry out a research are readily available but needed to be gathered or collected from different sources to get the clue to what one is trying to find out or achieve. To achieve the objective of this research as earlier stated above, questions will be tailored to answer the Research Objectives. Questionnaire was chosen because it allows the collection of data from a sizeable population i.e. auditing firms and small business entities as stated in the literature review. The delivery and collection questionnaire method is considered appropriate for this research. The questionnaire will be delivered in person to selected auditing firms and small business entities, asking them of a possible date of collection. This is chosen to be the best form of questionnaire method necessary to achieve the aim of the research, Saunders et al (2001) The author considered interview as another option to this research, but realised that time may be a limiting factor. It may be impossible to interview Twenty five auditing firms and fifteen small business entities due to time frame. The author also considered the convenience of answering the structured interview as respondents may be busy with other business matters on the day of interview. This may cause lack of concentration or simply not getting the best from the person interviewed. If time permits, additional information through interview would be gathered. This will be done by carefully selecting respondents from the questionnaire who are willing to supply more information on the subject matter and are ready to be interviewed, to assist in achieving the objective of the research. A question will be in the questionnaire asking whether respondent are willing to give further information to help achieve the research objective (Interview). Other research strategy or methods are considered in appropriate for this kind of research. ADVANTAGES OF QUESTIONNAIRE Questionnaires are generally seen as been cheaper to administer compared to interviews. Researchers and authors believe that questionnaire saves time, human and financial resources. Bryman, A. (2004, p. 133) added that, the reduction in cost of carrying out a research is an advantage considering a sample that is geographically widely dispersed. Questionnaires are also quicker to administer as they can be sent out through the post, distributed in an office, school or working place etc. It also offer greater anonymity as some questions are sensitive and are best asked without face to face interaction, Kumar R. added. This allows the respondent to freely express his/her opinion on the topic of research. According to Bryman, A. (2004), it has been argued that the characteristics of the interviewers (and respondents) do affect the answers that people give. It was discovered that characteristics like ethnicity, gender, social background of the interviewer may combine to bias the answers that the respondent provides. This is also part of the reason why questionnaire was chosen to be the most appropriate method of data collection. DISADVANTAGES OF QUESTIONNAIRE Despite all these advantages, questionnaire also has its own disadvantages and these are discussed below: Questionnaire can only be applied to a population that can read and write. This does not provide opportunity for the population sector that is part of the research that is illiterate, very young or old, or handicapped, Kumar R. stated. A low response rate or low feedback from the distributed questionnaire is a major disadvantage of the use of questionnaire. Some of the distributed questionnaires are thrown in the waste bin, some are forgotten where they are kept by the respondent; these do not make the researcher to get a perfect picture on the subject matter and conclusion may be drawn from few respondent who returned the questionnaire. Kumar, R. (1999), stated factors that can contribute to low response of the questionnaire as follows: The interest of the sample population on the topic of study; the layout and length of the questionnaire; the methodology used to deliver the questionnaire. In tackling these factors for the purpose of this research, I have carefully selected auditing firms that are directly involved in provision of non audit services. I have also considered the small business entities that desire the use of auditors for both auditing purposes and non audit services. Gill, J. and Johnson, P. (1997, p.89), stated that all questions in the questionnaire should be really relevant to the research question, therefore I have handled the issue of relevance, layout and length of question with care. I have also made up my mind to deliver the questionnaires in person to the sample of population selected and asking a convenient day and time for collection of the questionnaire. This approach will assist to reduce the problem of low response rate experienced using questionnaires. Another disadvantage of questionnaire is that respondent does not have the opportunity to ask for clarification on issues. This does affect the quality of information supplied by respondent. The may also cause collation problem for the researcher, if different respondent interpret same question differently. In handling this, the questions in the questionnaire will be set in a simple and unambiguous manner. The questions will be stated in clear terms for all to understand. Questionnaire cannot probe, stated Bryman, A. (2004). The researcher cannot probe further on an issue apart from that which is in the questionnaire. The only way that questionnaire can be made to probe is by asking an open-ended question. In Open- ended questions possible responses are not given to the respondent. The respondent write down the answers in his/her words, Kumar, R. (1999, p.116) The disadvantage of open ended questions is that it may be difficult for the research to summarise his find as opinion of respondent may be far apart/ different from each other making it difficult for researcher to summarise and conclude. Kumar, R. (1999), gave another disadvantage of questionnaire as its inability to be supplemented with other information like interview which can be supplemented with observation. To handle this, if time permit as earlier stated an interview will be conducted to supplement (additional information) the information gathered through questionnaire. CHAPTER FOUR RESEARCH METHODOLOGY 1. Conduct a review of literature on auditing in relation to auditors Independence and threat to auditors independence in order to develop research question. 2. A questionnaire will be developed with question based on the background and objective of the research. The questions in the questionnaire will seek to test the research question; does the provision of non-audit service, pose a threat to auditors independence? The questionnaire will be distributed to a sample of 20 auditi

LIVING TO DIE :: essays research papers

Living to Die â€Å"Love is the emblem of eternity: it confounds all notion of time: effaces all memory of a beginning, all fear of an end.† ~ Germaine De Stael In William Shakespeare’s Sonnet #73 [That Time of Year Thou Mayst in Me Behold], the main theme of an approaching and inevitable death is applied. Moreover, this theme is being explained to a loved one in order for her to embrace and cherish her love for him while he still breathes. Beginning with the first quatrain, Shakespeare compares his age to that of autumn which stands for his advancement of years. Furthermore, in the second quatrain, Shakespeare elaborately compares his aging to a sunset, which is right before night, or in Shakespeare’s case, death. In the final quatrain Shakespeare further compares his life to the life of a fire, which burns bright at the beginning but eventually dies out and turns to ashes. The point of the final couplet is to have the reader realize that the entire sonnet is written to his lover; in order to symbolize the way that Shakespeare feels that she views him in natural terms. Furthermore it shows the undying nature of love present be tween them, which cannot die along with his death. In the first quatrain, Shakespeare metaphorically compares himself to a tree in the season of fall. The season of fall is symbolic because it represents a transition in time, right after spring and summer when life is full of energy, and right before winter when everything is dead and ceased to be. He goes on to say 'That time of year thou mayst in me behold when yellow leaves, or none, or few, do hang upon those boughs which shake against the cold"(579). Shakespeare uses conceit to elaborately compare his furtherance of age to the aging tree in the fall. Just as the tree is helpless and naked to the elements, Shakespeare is naked and helpless in the hands of time. Furthermore, Shakespeare portrays the fact that his death is inevitable. In the second quatrain, Shakespeare seems to say death comes like night, dark and quiet, like a thief, stealing when we sleep. Moreover, the speaker compares his age to the late twilight, "As after sunset fadeth in the west," and the remaining light is slowly extinguished into the darkness. Meaning, death will come, without question. The sun setting could also be regarded as the sun going to sleep, which plays on the last line of the quatrain, "Death's second self, which seals upon rest.

a bridge to the 18th century Essay -- Free Essay Writer

Building a Bridge to the Eighteenth Neil Postman identifies himself as a â€Å"neo-Luddite†. What bothers Postman most is the fact that the great innovators of this time have no frame of reference other than their own experience, and that experience is only that of the 20th century. Advocates of trends such as information superhighways and economic globalization appear to know nothing of history, philosophy and culture; they live digitally in the hollow present.   Ã‚  Ã‚  Ã‚  Ã‚  Postman assesses different ideas in each chapter: Chaper One: A Bridge to the Eighteenth Century   Ã‚  Ã‚  Ã‚  Ã‚  Postman heralds the accomplishments of personalities of the 18th Century, including Goethe, Voltaire, Rousseau, Diderot, Kant, Hume, Gibbon, Paine, Jefferson, Franklin, Mozart, Beethoven, Bach, and Haydn, among many others. Chapter Two: Progress   Ã‚  Ã‚  Ã‚  Ã‚  Postman summarizes, â€Å"The idea of progress is a product of the Enlightenment. The eighteenth century invented it†¦ but it also criticized and doubted it and its limitations and pitfalls. Reason, when unaided and untempered by poetic insight and human feeling, turns ugly and dangerous. Chapter Three: Technology   Ã‚  Ã‚  Ã‚  Ã‚  When assessing various technological advancements, Postman encourages the reader to be question, â€Å"What is the problem to which this technology is a solution?† â€Å"Whose problem is it?† â€Å"Which people and institutions might be most ser...

Division of Labor According to Gender in Virginia Woolfs A Room of One

Division of Labor According to Gender in Virginia Woolf's A Room of One's Own Virginia Woolf, in her treatise A Room of One's Own, identified a gendered division of labor. For her, men work in the market place and make the money while the women, the upper class women at least, attend to the social pleasantries and household management. While she lamented this state of affairs, she did not present, as Gilman did, a model for existence that would allow men and women to operate on the same level. However, a direct comparison to Gilman is somewhat unfair as she was not focused on the status of women in the economy so much as the status of women as writers. Like Gilman, Woolf saw this division between a man's work and a woman's work as a socially constructed conceit. Unlike Gilman, Woolf advocated a further break between the world of men and women. Woolf saw the status of women as a socially constructed situation. She certainly does blame the patriarchy for this, however, blame also falls on the women. "At the thought of all those women working year after year and finding it hard to get two thousand pounds together...we burst out in scorn at the reprehensible poverty of our sex" (Woolf 21). It is not that Woolf pitied the situation of British women, she scorned it. She declared that women were responsible for their own "reprehensible" state (21). She lamented: "If only Mrs. Seton and her mother and her mother before her had learnt the great art of making money and had left their money...to the use of their own sex...we might have looked forward...to a pleasant and honourable lifetime spent in the shelter of one of the liberally endowed professions" (21). The fact that it was "their fathers and their grandfathers bef... ...the broader situation of the implicit implications of the sexual divisions of labor. While certainly women in academic positions will mitigate the misogyny of Professor von X, it proposes little to change women's attitude towards making money for their own descendants. We are left to assume that a change in the intellectual elite will percolate down into the ranks of the working class. Whatever the problematic implications, Woolf called for a new era where "[women] have the habit of freedom and the courage to write exactly what [they] think" (Woolf 113). She closed her treatise on a comment pointed at the female writers of her age: "I maintain that she [Shakespeare's sister] would come if we worked for her, and that so to work, even in poverty and obscurity, is worth while" (114). References Woolf, V. A Room of One's Own. London: Harcourt, 1929. 1

Hum/130 Final

Buddhism HUM/130 January 13, 2013 Buddhism In this paper we will put to an end to the ongoing question if the Buddhists are bowing down to Idols or Gods and why they do what they do. This paper will go into detail about the temple that I went to and the different tours that I was able to go on and the interview I was able to hold. I will also go into great detail about what you experience during one of the services in the Main Shrine. The Hsi Lai Temple sits on 15 acres of land and has a floor area of 102,432 sq. ft. nd is located at 3456 Glenmark Drive, Hacienda Heights CA 91745. The architecture when you first drive up is mind blowing and beautiful. The architecture stays true to the traditional styles of buildings, gardens, and statuary of the ancient Chinese monasteries. They started the planning and building of the temple in 1978 and finished the building ten years later in 1988. Hsi Lai means â€Å"coming west† and signifies the dedication of the Fo Guang Shan Buddhist O rder to spreading the teachings of the Buddha. Fo Guang Shan is the largest monastery and covers over 370 acres.When you walk up the first set of steps you come to what they call the gate. On the top part of the sign it says Hsi Lai Temple which again means â€Å"coming west† and then on the four pillars it says the four universal vows, which are â€Å"to save all sentient beings, to eradicate all worries, to study the boundless Dharma, and to attain supreme Buddhahood. † After you walk up the steps from the lower parking lot where the gate is you walk up more steps to the upper parking lot and then from their you walk up more steps to what they call the Bodhisattva Hall.Bodhisattvas are enlightened beings that made a vow to selflessly serve others with loving-kindness and compassion and are committed to liberating all beings from suffering. It is said that each one of the bodhisattvas represents a virtuous quality essential to all Buddhists. When talking about the bod hisattvas they made a point to make sure that we understood that when we saw that people were bowing to them that they were not bowing to an idol, but rather a sign of showing respect and seeking their guidance to develop the virtuous qualities they represent. Bowing also shows our own humility and the curbing of our ego.There are five bodhisattvas are: Samantabhadra Bodhisattva which is symbolic of great practice, and helping us achieve more discipline in our daily life, Ksitigarbha Bodhisattva which was known for his great vow to help all beings in hell and would not stop till hell was emptied of all beings, Maitreya Bodhisattva is the future Buddha and is the symbol of great benevolence and is often referred to as Happy Buddah, Avalokitesvara Bodhisattva which symbolizes the perfection and loving-kindness, and Manjusri Bodhisattva which is known for great wisdom which empowers one to distinguish universal morality from wrongdoing.Underneath the five bodhisattva are engraved Chine se characters from the Diamond Sutra. Next to the Heart Sutra the Diamond Sutra is the most widely read of the Mahaprajnaparamita Sutra, and is highly valued among sects in Chan Buddhism.While I was at the His Lai Temple I found that they have an information where you can go on two different types of tours of their temple: the first being a self-guided audio tour where they give you a cd player and it gives you valuable information about the temple and all its rooms and buildings as well as the gardens and information on the statues that are found throughout the temple, The second type of tour they offer is with a docent who is more than willing to answer any questions that may come up during the tour, while they inform you about everything within the temple.The two gardens I was able to see within the temple was: the first being the Arhat Garden where the eighteen arhats are seated. The Arhats have realized the truth of no-self and that all is a composite of the five aggregates dep endant on other phenomena originally empty and subject to impermanence. It is said that the eighteen Arharts were able to overcome the difilements of greed, anger, and ignorance.The eighteen Arhats are: Cudapanthaka which is the door watching arhat, Jivaka which is the heart exposing arhat, Vajraputra which is the persuading arhat, Subinda which is the pagoda holding arhat, Panthaka which is the arhat with stretched arms, Kalika which is the dust cleaning arhat, Bhadra which is the arhat that crossed the river, Pindola which is the arhat with long eyebrows, Nakula which is the silently seated arhat, Ajita which is the arhat riding the deer, Maitreya which is the tiger taming arhat, Angaja which is the arhat with a sack, Vananasim which is the arhat under the banana tree, Rahula which is the arhat in deep conversation, Manakassapa which the dragon subduing arhat, Kanakabharadavaja which is the arhat holding the alms bowl, Nagasena which is the ear cleaning arhat, and Kanakavatsa whic h is the jolly arhat. The second garden is the Avalokitesvara Garden. Avalokitesvara Bodhisattva is seated on a giant rock with both her attendants, Shanci and Longnu who are standing beside her.Surrounding the pond are the four Deva Kings: Virudhaka of the Southern Kingdom which is holding the sword, Virupaksa of the Western Kingdom which is holding the dragon, Dhanada of the Northern Kingdom which is holding the umbrella, and the Dhrtarastra of the Eastern Kingdom which is holding a sitar. The four Deva Kings are revered as guardians who protect devout sentient beings from being harmed by unwholesome elements. Standing around the four Deva Kings are the four Dragon Kings of the Four Seas. The flowing water in the garden is symbolic of the Dharma water flowing everywhere to purify people’s minds. Although the Buddhist love informing people of their religion and teaching you about their beliefs. They are really not very forth coming when it comes to helping someone who is the re for a school assignment.I was asked by the individual to leave his name out and was further informed that they do not normally do this kind of interview. When asked about the holidays and traditions he said the most important holiday is Wesak Day which comes in May on the day of the full moon. As for traditions he said that it all depends on the form of Buddhism tradition that you followed. When asked how has his life has been shaped by the Buddhism religion he said that it has made him a more understanding person to what he called the true nature of life. When asked what the biggest challenge is to the Buddhist religion he said that with all beliefs the biggest challenge is changing you.He has been practicing Buddhism since he was born and was taught by monks and other teachers about the Buddhist religion. When asked if there were any dietary restrictions, he did not come out and say that you had to be vegan but stated that it was more wholesome to be vegan. During our interview I found that it was real simple to become a Buddhist and that all you really have to do is follow the teachings. After that question he seemed to be in a real hurry to end the interview but I thanked him for his time and let him know that what I was able to get answered was very helpful. When it came to compairing this religion to another I chose Christianity, not because it was the easier to compare because I found them to have very obvious differences.In Christianity when you become a Christian you accept God into your heart as Lord and Savior and then are baptized as a symbol of the washing of your sins. When you become a Buddhist you just start following the teachings of the Buddha. The other difference that stood out to me was that Christians believe in a heaven and hell and Buddhist believe that hell is only in the mind. Christians believe that when you die you go to heaven to be with your Lord and Savior, Buddhist believe that when you are done with this life you are reincar nated in the next life. I found this religion to be incredibly interesting as well as beautiful. This religion is all about selflessness, which I found in this day and age to be comforting.In order to become a Buddhists you, you are told to give up all your worldly possessions. Today, everything is about worldly possessions from the cell phone that they have the designer clothes they own, to the car that they drive. When the subject of material possessions is brought up it starts making you think about what is really important in your life and how much thought you actually put into material possessions. I have found that people say that their family and friends are important, but if someone were to ask them to give up these possessions what do you think they would say? These people would tell you that you were out of your mind and then proceed to give you every excuse under the sun on why they could not do this.I believe that it takes an amazing person to be able to put someone else ’s life before their own and to truly be devoted unconditionally. As I watched the monks interact with people throughout the times I was there it seemed like they were truly at peace and seemed like they had it all figured out when it came to life. When I first started the assignment I thought that it was going to be stuffy and that I would have to deal with someone who did not want to truly be in the place of having to help someone with a school paper. I found that to be completely false and actually found that not only the monks were willing to answer questions, but all the staff members were happy to answer whatever questions that anybody came up with.At the end of this assignment I found that Buddhism not only left you with such a serine feeling not only while you were in the temple but when you left it made you feel like you could accomplish anything if you just believed. They believe that the only way to truly achieve happiness is by giving up yourself and start paying more attention to others. References: An Introduction to Buddhism. (2000). Retrieved from http://webspace. ship. edu/cgboer/buddhaintro. html Religious Tolerance. (2011). Retrieved from http://www. religioustolerance. org/buddhism. htm buddhanet. (2013). Retrieved from https://ecampus. phoenix. edu/secure/aapd/cwe/citation_generator/web_01_01. asp

Culture of New Zealand

British and European Custom interwoven with Maori and Polynesian tradition. Maori tradition dominated the beginning of human existence in New Zealand and has stayed around even as the culture modernized. Maori established separate tribes, hunted and fished, traded commodities, developed agriculture, arts and weaponry, and kept a detailed oral history. Regular European contact began approximately 200 years ago, and British immigration proceeded rapidly during the nineteenth century. Colonists affected the Maori tradition by introducing religion, technology, and the English language. European New Zealander’s, despite being far from Europe, kept strong ties to the â€Å"mother land. † These ties were weakened by the demise of the British empire and their loss of special access to British meat and dairy markets. More recently, New Zealand culture has been broadened by globalization and immigration from the Pacific Islands, East Asia, and South Asia. European and Maori remain the two largest ethnicities Maori and Kiwi: Language has evolved to two major languages, Maori and English. The two have influenced each other Maori demeanor: Maori are friendly and place great value on hospitality They are easy to get to know and will say hello to strangers. They often break into speech or song and even if they don’t know each other they may close conversations with a song. Maori will know the same songs so they are able to sing together even if they just met. New Zealand’s indigenous people (Maori) have tattoos covering their face. This art stands for warriors. Some New Zealanders are still representing these tattoos today. Kiwi demeanor: . New Zealanders are friendly, outgoing, somewhat reserved initially yet polite, and enjoy extending hospitality. . They are quite easy to get to know as they say hello to strangers and will offer assistance without being asked. . Because they do not stand on ceremony and are egalitarian, they move to a first name basis quickly and shun the use of titles. Kiwis dress casual. There are no dress codes in restaurants. Even business men may take off suit jackets and roll up shirt sleeves. Modern New Zealanders live very casually and laid-back. Environmentalism: Kiwis are extremely concerned with the environment and keeping their counties beauty. One of the major local issues is importing of predators. Boarder controls are very tight and there are huge fines for importing food or other natural products such as wood, cane, etc. The local attitude about the environment comes from the indigenous people, the Maori. . They believe that all things have a ‘mauri' – a life force. Damage to this life force, or human attempts to dominate it, result in the mauri losing its energy and vitality, which affects the lives of people as well as the resilience of ecosystems. . Maintaining the mauri of the environment and ecosystem resilience are equally important for sustainable development Egalitarianism: New Zealand has no formal class system. They take pride in individual achievement and wealth and pow er are not extremely important. As a ‘welfare state’ unemployment and health benefits are available to those who cannot afford it. New Zealanders believe that everyone is equal regardless of race or social status. Etiquette: Traditional Maori greetings consist of a handshake and they often touch their faces to each other. Kiwi meetings are casual and move quickly to first names. Greetings consist of a handshake and a smile New Zealanders can be somewhat reserved with people they do not know. Rugby is the largest sport in New Zealand. The Kiwi (New Zealanders) are very competitive when it comes to rugby. The All Blacks are a favorite Rugby team. The all blacks have won 75% of games since 1903.