Outline and Evaluate Functionalist Views of the Role of...

Outline and evaluate Functionalist views of the role of the family in society. [33 marks] Functionalism is a structuralist theory; this meaning that it sees social structure (the social organisation of society) as more important than individuals. Functionalist sociologists believe that people have a range of basic needs that must be met if society is to run smoothly. Different groups and individuals in society are important because they perform certain functions which meet societys needs. Functionalism supports the family in nearly every way, to the support it offers to the next generation and the way it teaches them the four functions they need to survive. George Peter Murdock described the family as being â€Å"a social group characterized†¦show more content†¦Now, however, child law has been outlawed in a series of Acts of Parliament starting in 1833 with the Factories Act, which required compulsory schooling and the cleanliness of the workplace. Fourteen years later the Ten Hour Act was passed, limiting the number of hours worked by thirteen to eighteen yea r olds to ten hours a day. Moreover, Murdock’s definition is also criticised, as it is argued that children can be reared and socialised effectively in lone parent families and many would argue that single sex couples also can rear and socialise children effectively although others would dispute this. Talcott Parsons (1965) was a functionalist sociologist who attempted to trace the historical development of the family and explain why the nuclear family had become so dominant. Parsons argued that there are two basic irreducible functions of the family. These are Primary socialisation and the stabilisation of the adult personalities, Primary socialisation is the process through which the children are taught and learn to accept the norms and values of society. Primary socialisation is important as it teaches us how to relate to others, language and customs and it is the foundation upon which all later learning rests. Secondly, the stabilisation of the adult personalities is all about the family giving the adult offspring emotional support necessaryShow MoreRelatedFunctionalist Perspective On Society As A Macro Institution1056 Words   |  5 PagesThe functionalist perspective In this essay I will outline and evaluate the functionalist perspective. This will include exploring the origins of the perspective, while explaining and evaluating how functionalists see society as a macro institution, rather than its many constituent parts. Further to this I will explore how functionalists deem the way society should be maintained and organised to maintain a functionalist’s ideal society. The consensus perspective is predominantly concerned with theRead MoreOutline and Evaluate Postmodern Views on the Diversity of Family Life984 Words   |  4 PagesOutline and evaluate postmodern views on the diversity of family life† Postmodern sociologists support the view that family has become diverse in contemporary UK. They see that people have become fragmented and identities are more individualistic, meaning everyone is different and let them be. Family life is different for everyone. Stacey (1996) says that the family no longer progresses through a range of stages. Meaning everyone is diverse, and that there is no longer a dominant type ofRead MoreOutline and evaluate the view that families in the UK are increasingly diverse (33)1467 Words   |  6 PagesOutline and evaluate the view that families in the UK are increasingly diverse (33) Families are becoming increasingly diverse in the UK because of changing norms and values in society. Postmodernists highlight that people are free to choose the family type that suits them best therefore allowing for harmonious relationships in society. On the other hand Functionalists are against family diversity and argue that a family that does not fit the nuclear model creates instability. A traditional viewRead MoreSocial Theory And The Education Process1992 Words   |  8 PagesSocial Theory and the Education process Assignment: outline the main theoretical perspectives on education and evaluate their usefulness when analysing current issues Education plays an important part in everyone’s success in life. It provides children with teaching skills that prepare them mentally, physically and socially for the outside world of society. Education is vital to the needs of the modern industrial society, it teaches children from a young age discipline, respect, morals and valuesRead MoreThe Theories of Education Essay1831 Words   |  8 PagesThe Theories of Education This essay is going to look at the Functionalist, Marxist and Interactionist theories of education and outline the key points; it will also provide some criticism in relation to each of the theories. Although the theories are mainly very different, they all have the similarity of suggesting that a person’s social class will contribute greatly to how well they will do at school and also on how this will affect the type and importance of a careerRead MoreScly1 Past Papers7036 Words   |  29 PagesSCLY1 (Old Specification) Past Exam Questions Although June 2016 will be a new specification and exam structure much of the material you have learnt in families and households applies to the new exam. Below are examples of questions taken from the old exam papers that you should practice writing plans for as they are still relevant. However there are a few key differences: * The question you will answer will be worth 20 marks not 24 marks. * You will have 30 minutes to write a 20 mark answerRead MoreFundamental Values Of Society And The Human Body2729 Words   |  11 PagesPrinciple sociological perspectives Functionalism The functionalist method to sociology is best known for comparing society to the human body. The different institutions in society each have special offers to produce just as the body works through the structured interrelationship of basic organs, like the lungs, heart and liver. They use tactics of social control to deal distribute with abnormal members or groups, and they also work together. As a psychological approach, Talcott Parsons performedRead MoreCritically evaluate the contribution made by sociologists to our understanding of health and illness2889 Words   |  12 Pagesï » ¿Critically evaluate the contribution made by sociologists to our understanding of health and illness Sociology, the study of society and social behaviour of groups, at various levels and from different perspectives, from solid interpretations to generalisations. It can vary from the study of two individuals encounter to the analysis of global social processes. There are three main areas of sociology, social structures such as education, family and social stratification, social systems for exampleRead Morecrime and deviance4817 Words   |  20 Pagesdistribution of crime and deviance by age, ethnicity, gender, locality and social class, including recent patterns and trends in crime. Globalisation and crime in contemporary society; the mass media and crime; green crime; human rights and state crimes. Crime control, prevention and punishment, victims, and the role of the criminal justice system and other agencies. The sociological study of suicide and its theoretical and methodological implications. The connections between sociologicalRead MoreUnderstanding Conflict Through Sociological Perspective Essay5342 Words   |  22 Pages14 11. Modern approaches 17 12. Types of conflict theory 20 13. Conclusion 21 14. Bibliography, websites referred 21 Introduction Conflict  is the  struggle  for  agency  or  power  in  society. Social conflict or group conflict occurs when two or more actors oppose each other in social interaction, reciprocally exerting social power in an effort to attain scarce or incompatible goals and prevent the opponent from attaining them. It is a

Walmart Is A Commodity Chain - 1494 Words

As I read this article I was intrigued because it talks about how Walmart would not exist without the poor because they are forcing desperate people to accept lower paying jobs to keep them within the poverty level. Walmart is a commodity chain. Commodity chains keep this country and others country’s people shopping. There are two types of commodity chains, producer-driven and buyer-driven. The producer-driven chains are in industries with specific products that are controlled by producers for global production (Coe, Kelly, and Yeung pg. 235). These would be the manufacturers. Buyer-driven chains are retailers of name brand merchandisers who establish and control global production of their products. These are referred to as buyers because they source their global goods from suppliers globally (Coe, Kelly, and Yeung, pg. 235). One huge example of a buyer-driven commodity chain is Walmart. Walmart needs people to buy their products and it is those poor individuals who buy these goods/products. Middle and upper class individual can afford to go elsewhere to shop, but poorer individuals cannot. Walmart creates and maintains poverty. Two professors from Penn State University performed a study that concluded that all countries that had Walmart stores in the last 11 years had greater poverty rates than those who did not. These professors were Stephen Goetz and Hema Swaminathan, and they wrote â€Å"These results have potentially profound implications for public policyShow MoreRelatedWhat Makes A Buyer Driven Commodity Chain Is Walmart1338 Words   |  6 Pages Commodity chains are what keeps this country’s people shopping. There are two types of commodity chains, producer-driven and buyer-driven. The producer-driven chains are formed and found in industries where the producers of specific product control their own global production (manufacturers). Buyer-driven chains are retailers or brand name merchandisers who establish and control global production of their products. These are referred to as buyers because they source their global goods fromRead MoreDefining Walmarts Internal Business Process Improvements894 Words   |  4 Pagesï » ¿WalMart: Defining Internal Business Process Improvements Introduction The dominance of WalMarts (NYSE:WMT) in discount retailing is a direct result of their business process excellence in the areas of supply chain management (SCM), supply chain optimization (SCO) and logistics management with its suppliers and retailing operations globally. What most differentiates WalMart from the many other discount retailers is their agility and speed of using information for insights and analysis (WalMartRead MoreWalmart Erp System Implementation : Introduction1276 Words   |  6 PagesWalmart ERP system implementation Introduction In the United States of America fortune magazine published 2011 Annual Global Fortune 500 rankings, WAL-MART, In the global top 500 enterprises once again won the topï ¼Å'with the business income is 421849 dollar, annual profit of 16389 million dollar. Also worth noting is, in March ten before the other enterprises in the vast majority of oil or electric power resource monopoly enterprises. Then, as a major in retail industry, WAL-MART s tremendousRead MoreWalmart Supply Chain1004 Words   |  5 PagesHow should Wal-Mart rationalize its seafood supply chain to reduce costs and promote sustainability? Walmart has a large retail seafood business and it is always a challenge to reduce cost and promote sustainability. With upward trend for the demand of sea-food, depletion of the seafood supply is inevitable unless Walmart have a deep engagement of their supply chain. One strategy that Walmart wants to promote to their suppliers is for all of them to take up the Marine Stewardship Council’s certificationRead MoreWalmart : Market And Social Values1599 Words   |  7 PagesWalmart has always been a controversial topic centering its economic and social values since the day it started to expand. However, even with the intensifying voices against Walmart, it has changed the retailing industry by ‘training’ its customer into buying commodities at their lowest price, revolutionizing manufactures and actively promoting itself and participating in charitable events. Before Walmart, no retailer seriously considered the importance of customer experiences and how theRead MoreThe Value Chain Of Walmart1287 Words   |  6 PagesWalmart, founded by Sam Walton in 1962 in Bentonville, Arkansas, United States, is a well-known multinational retail company which manages a chain of department stores and warehouse stores. It has over 11,000 stores in 28 countries and is the largest company in the world in terms of revenue. The definition of the value chain Walmart is a successful chain retailer. While it successfully won its market share, the company also reflected its value chain. What is the value chain? According to Porter’sRead MoreWalmart Competitive Advantage1200 Words   |  5 Pagesmarkets. He argued that company must allocate one or more factors as to compete globally. Walmart is achieving the three competitive advantages simultaneously. As discussed above of the Walmart China, the company is taking the local responsiveness as through CSR event. Secondly, Walmart also realized economies of scale by selling bulks of commodities right off pallets, through its Sam’s Club under membership. Walmart also captured the benefits of arbitrage by constantly improving its logistics to lowerRead MoreWal Mart s Pricing Strategy810 Words   |  4 Pagescompetitive edges that Wal-Mart possesses is bringing products to the ordinary customers at lower prices than its rivals (Woohyoung Alan, 2013). In other words, Wal-Mart has k ept its promise of ‘everyday low prices’ (EDLP) as a sustainable selling point (Walmart, 2015). At Wal-Mart, price is the core factor of most of the foreign markets, where that it has established operations in addition to the United States. The other 3 countries that have been included in this report (namely South Africa, Germany andRead MoreMarketing Plan For The Target Corporation Company Essay1487 Words   |  6 Pagesthe year 1969.It had some ownership in various departments such as Dayton s, Mervyn s, Hudson s and lastly Marshall Fields s. The Target (Basil, 2009). The SWOT Analysis Strengths Target Company is vastly known and comes second after the Walmart that is ranked highest. Its subsidiaries that it has ownership of are Target.com, Target Financial Services , Target Commercial , Target Brand and Target Sourcing Services. It has a wider market in the vast America It has a large work force of aboutRead MoreWalmart s Pricing Strategy And How It Works991 Words   |  4 Pagessignificant competitive edges of Wal-Mart is bringing products to the ordinary customers at lower prices than its rivals (Woohyoung Alan, 2013). In other words, Wal-Mart has kept its promise â€Å"everyday low prices† as a sustainable selling point (Walmart, 2015). At Wal-Mart, Price is the core factor in most of foreign markets that it has established operations in addition to the United States. The other 3 countries which are included in this report (namely South Africa, Germany and Japan) are all

Love Essay - 1759 Words

Love Anyone who has been in love, especially if the love object is scornful or infidelitous, has been able to turn to any station and say â€Å"every pop song on the radio is suddenly speaking to me,† as Ani DiFranco sings in her song â€Å"Superhero†. 1 Petrarchan love sonnets, the antiquated predecessors of the modern â€Å"pop love song†, depict love with some sense of perfection, sweetness, and chastity, with the beautiful, infallible blonde as the love object, however both with a sense of unattainability. Shakespeare’s later sonnets, 127-152, dealing with the â€Å"dark lady†, the antithesis of the Petrarchan model of love, however, may be a more accurate predecessor, nearly all dealing with the torments and imperfections of love and its source,†¦show more content†¦As the narrator goes on in the second quatrain of sonnet 141, he shuns the often appealing traits of a lover’s voice, touch, taste, and smell, not â€Å"[desiring] to be invited/to any sensual feast with [her] alone†(141.7-8), completely contrary to the Petrarchan picture. This quatrain is distinctly reminiscent of sonnet 130 where many of these features are depicted as mediocre in lines 7-10 and as being less pleasant than their Petrarchan counterparts, such as the mistress’ voice to music, or her breath to perfume. He mentions in other sonnets in the sequence that her features are the antithesis of that way in which â€Å"every tongue says beauty should look so.† (127.14) The narrator goes as far as to say he will â€Å"swear [this] beauty herself is black†(132.13) yet â€Å"all [his] best do worship [her] defect.†(149.11) Despite all herShow MoreRelatedThe Love Of Love And Love1732 Words   |  7 Pagesstill today, love is one of the most talked about topics, from the media to our everyday lives. It is described as being one of the best feelings on earth, and one that many cannot live without. Being in lo ve gives a feeling of purpose; something to live and strive for. Everyone in this world desires love in any form, whether it is with family, friends, or a romantic partner. It is a basic human need. Basic needs are said to motivate people when they are essentially unmet. When love and affectionRead MoreLove And Love : My Love Of Love724 Words   |  3 Pagesthis did not stop me, and I continued my kindergarten career chasing after a boy in my class, making him hold my hand every time we went to recess. Alas, this crush continued until middle school, and I will always remember this boy as my first-first love at sight. Despite the infatuation my six year old self found herself in, there laid a sort of mystery around girls. It was not until I was in sixth grade when I started developing an inclining around the other girls I spent a majority of my time withRead MoreLove : A Kind Of Love1671 Words   |  7 Pages Intro to lit. 125 A Kind of Love Love is eternal. The boundary of love is not defined yet and can never be defined. Love has created a wonderful cities and has also destroyed the wonderland. Some classify love as something that you feel for some people sometimes. It is often linked or used interchangeably with lust. Others feel that it is something that is constant and untouched by judgement and feeling. The true eternal love is hard to find in this world and few lucky peopleRead MoreLove : Love And Relationships Essay1213 Words   |  5 PagesLove and relationships Love is a significant aspect in people’s lives that requires commitment and attention. Despite the many assumptions on love, it is important to understand that happiness in love comes from sharing not only the good but also the bad. In order to have a successful relationship, there is need to understand that love requires sacrifices as well as endeavoring to cultivate love for mutual benefit. If true love existed in the world, there would be no need for divorce. EveryoneRead MoreLove And War And Love1513 Words   |  7 Pageswar and love. They also have their own opinions on a way to go about these things. These two subjects seem to be completely opposite of each other, but they still manage to tie in together. They might not be the same thing but in certain scenarios they can be viewed as the same thing. For example, in some situations love can be considered the same as war. However, love and war can contradict themselves at the same time to. Sometimes, love can bring war, but war can also lead people to love. It allRead MoreFriendship, Love, And Love1401 Words   |  6 PagesFriendship and romantic love are two of the most fundamental relationships that human beings engage in. As social animals, most humans are naturally drawn to form bonds of affection with other people. Both friendship and love, however, are difficult to fully define and conceptualize. The fundamental meaning of each has changed throughout the course of human history a nd appears in different forms among different cultures. Modern interpretations of friendship and love will guide this explication, asRead MoreLove : The Nature Of Love1912 Words   |  8 PagesThe Nature of Love in Till We Have Faces The concept of love is a varying, odd and often fleeting thing. It is one of the single things in this world that almost every person might have a different definition for. People have even created different languages in which to give and receive love so we might understand and better love one another, to which everyone s is different. Over time the definition of love has changed - yes it may always have stayed the same in the dictionary, but the perceptionRead MoreLove Is A Feeling Of Love1206 Words   |  5 Pagesare born to love. Love can be defined in an infinite amount of words, terms and definitions. More important than the definition itself is the actual act of love. Love is profound and we as humans encounter love at every, albeit different stages of our lives. For most individuals, we experience love as early on as birth, our first memories of love are generally between three and five years of age, whether that memory is being tucked in by a parent or relative, or a kiss g oodnight. Love is a feelingRead MoreLove Is The Type Of Love990 Words   |  4 PagesLove, a combination of strong emotions, concerns, and desires one feels for another human being. It could be shown by ones behavior and sexual attraction towards the person whom they love. There are many facets of love that was described within the text such as passionate, unrequited, companionate, consummate love and many others. The love type of relationship that I would be focusing on is an intimate partner kind of love. According to Sternberg, the ideal kind of love which consist of intimacyRead MoreLove1186 Words   |  5 Pagesis the theme of love. Philia, Eros, and Agape are the three types of love present in the play and are what represent the theme of love. These three types of love, Philia, Eros, and Agape are expressed by the different characters in the play. The expression of the theme of love in the play is not just there by accident; William Shakespeare put it in this comedic and romantic play with a purpose. Philia is one of the three kinds of love expressed in the play. The type of love that Philia represents

Four Basic Elements Of Hirschis Social Bond Theory

Hirschi’s social bond theory is made up of four basic elements; attachment, commitment, involvement and belief. The element of attachment has to do with one’s involvement in society, and the bonds they form with others. Social bond theory is based on the idea that deviancy occurs in an individual when social connections are weak or non-existent, the element of attachment has to do with the bonds one forms with individuals or institutions. Attachment acts as an indirect control factor, as attachment determines one’s status in society, which in turn determines how much social capital one possesses. Attachment is largely influenced by one’s parents, interpreted as children â€Å"inheriting† social capital from their parents based on the level of†¦show more content†¦Hirschi’s social bond theory differs from his self control theory, as his social bond theory has to do with external factors rather than internal. Social bond theory sees th e social control factor as fluid, whereas self-control theory sees it as stagnant. Self control theory has to do with the individual, and their internal beliefs which are â€Å"cemented† in their upbringing. Social bond theory sees beliefs as fluid, based on the interactions that occur over an individuals lifespan. The two theories basically see crime as an internal vs external factor, stemming from the individual’s experiences. 2. I believe early intervention programs in schools would be effective, as they help children form social bonds with their peers, thus integrating them into the elementary school institution. Students spend most of their lives in school, developing a strong attachment to the institution and their peers would help strengthen their conventional beliefs, as school is a conventional institution. As one’s conventional beliefs are strengthened, the possibility of deviance is greatly reduced due to the influence of taught morals and strong social bonds. Integrating one into a conventional institution such as a school would prove to be very effective, based on social bond theory. Supporting two-parent families would also be effective, as a two-parent environment would lead to a higher level of attachment. As one would have a higher level of attachment with theirShow MoreRelatedThe Big Brothers Big Sisters Essay1427 Words   |  6 PagesIntroduction There are several criminological theories in play based on a variety of perspectives as to the causes of criminal behavior. For this assignment, I have chosen to address the Big Brothers Big Sisters program and how it coincides with Travis Hirschi’s Social Control Theory. Based on the elements in Hirschi’s Social Control Theory I will discuss how the Big Brothers Big Sisters program is beneficial in deterring the youths of today from participating in deviant behavior and becoming theRead MoreEssay about Hirschi’s Social Bonding Theory 1195 Words   |  5 Pagescriminology, researchers have constantly tried to explain why people commit crime and engage in juvenile delinquency. Many theories have emerged for over a century about why people commit these deviant behaviors. Macro-level theories focus on social structures and the effects of those structures on the human behavior. Basically, macro-level theories explains aggregate crime. Micro-level theories focuses o n individuals and their interactions with various groups of people. For example, the relationship betweenRead MoreSocial Bond Theory And Its Impact On The Juvenile Justice System1118 Words   |  5 Pages Discuss Hirschi’s social bond theory and its impact on the juvenile justice system. In 1969, Travis Hirschi developed the Social Bond Theory. Like other social control theorists, Hirschi was interested in why the majority of society does not demonstrate delinquent behavior, as he believed most people had the natural capacity for such behavior. The social bond theory states that delinquent behavior in juveniles is not learned behavior, it is in fact a natural urge. However, the theory also statesRead MoreThe Criminal Behaviour Of Jeffrey Dahmer1539 Words   |  7 Pagesyears, numerous theories have developed and continue to be explored – both individually and collectively. Some of the most significant theories with regards to the criminal behaviour of Jeffrey Dahmer include: rational choice theory, attachment theory, differential association theory, biosocial theory and social control theory. This assignment will focus solely on social control theory and how it relates to the case of Jeffrey Dahmer. Social Control Theory Social control theory is used to help oneRead MoreExplain Juvenile Delinquency in Terms of Hirschi†S Social Bonding Theory, with Special Reference to the Case Study6009 Words   |  25 PagesDELINQUENCY IN TERMS OF HIRSCHI†S SOCIAL BONDING THEORY, WITH SPECIAL REFERENCE TO THE CASE STUDY Table of Contents Content Introduction Overview of Travis Hirschis Social Bond Theory Applying Hirschi’s Social Bonding Theory to the Case of Susan Fryberg Critique of Self-Control Theory Summary Conclusion References Introduction In this assignment I will try to explain juvenile delinquency in terms of Hirschi’s social bonding theory, with special referenceRead MoreControl Theory15246 Words   |  61 PagesUniversity of Arizona Author of Social Bond Theory Hirschi’s Two Theories and Beyond T ravis Hirschi has dominated control theory for four decades. His influence today is undiminished and likely will continue for years, if not decades, to come (see, e.g., Britt Gottfredson, 2003; Gottfredson, 2006; Kempf, 1993; Pratt Cullen, 2000). Beyond the sheer scholarly talent manifested in his writings, what accounts for Hirschi’s enduring influence on criminological theory? Three interrelated considerationsRead MoreSituational And Situational Crime Prevention Theory1454 Words   |  6 PagesSituational crime prevention theory focuses on removing the opportunity to commit a crime. Situational crime prevention theory prevents crime in five ways. First, by adding to the effort it takes offenders to commit a crime, such as placing bars on windows or installing a fence in a yard. Second, by increasing the chances of an offender being noticed, such as installing security cameras, burglar alarms, and outside lighting. Third, by lessening the payoff of a crime. Fourth, by removing excuses offeredRead MoreAnalysis Of Shakur s Monster Kody Scott s Life2338 Words   |  10 Pagesexplain the base of three theories: Lemert’s labeling theory, Miller’s Subcultural Focal Concerns, and Hirschi’s Social Control theory. I will then apply them to incidences with in Shakur’s life and elaborate on issues each theory has in application to his life. Lastly, I will come to the conclusion of which theory is best and possess the most utility and then discuss modifications to the others in order to improve their application. A. Labeling Under Edwin Lemert’s labeling theory the individual facilitatesRead MoreSocial Control And Bond Theory2770 Words   |  12 Pages Social control/bond theory was developed by Travis Hirschi in1969. The social control approach is one of the three major sociological perspectives in understanding crime in our contemporary criminology. The theory holds that individuals will break the law as a result of the breakdown of the social bonds (Akers Sellers, 2004, p. 16). Control theorists believe that an individual conformity to societal social values and rules produced by socialization and maintained through social ties toRead MoreFootball Hooliganism2719 Words   |  11 Pagesviews on why it occurs and the impact it has on those who partake in it. How society is affected and the way in which it deals with the problem. We will try to understand the Medias obsession with it and how they often play an important part on its social and economical effects of society. To fully unde rstand these phenomena we need to look at the profile of a football hooligan and answer the vital question: ‘Who are they and why do they do it? Football hooliganism has no specific legal definition

IFRS Compliance and Audit Quality

Question: Discuss about the IFRS Compliance and Audit Quality. Answer: Introduction: The analytical method pertaining to the financial information of DIPL could enable in preparing the audit plan. Such plan could be adjudged as a specific guideline, which is required to be followed during the undertaking of audit. Specifically, this enables the assessor to maintain the overall cost of audit at an effective level, which helps in minimising understanding with the clients (Zureigat 2015). The analytical approach to the financial announcements of DIPL indicates the procedure of information dissemination from the same. Such evaluation method could be conducted by using a group of mechanisms. However, with the help of analytical method of evaluating financial announcements, various financial analysts as well as accountants could decipher information for enabling in arriving at crucial business decisions (Barr-Pulliam et al. 2017). The common sizing analytical method enables in assessing the financial announcements to a common point of reference. As a result, the financial statements could be contrasted in relation to various timeframe or in relation to various entities. The assessors could consider the various item lines depicted in the financial report along with their method of reporting. For instance, the method of registering items like assets, liabilities and owners equity in the financial reporting of the organisation along with investigating digression from usual scenario (Bayer and Cowell 2016). Benchmarking is considered as an analytical process and it could be used further for the assessment of audit plan. The variance of the real financial declaration from the yardstick enables in recognising the deviation and it assists in evaluating the reason of the identified variance. Along with this, ratio analysis could be adjudged as an effective analytical method, which could be used for contrasting financi al declarations coupled with the assessment of audit plan (Bepari and Mollik 2015). Explanation: The outcomes of the planning decisions related to audit planning is influenced primarily through the outcomes of analytical method to disseminate information from the financial reports. The following ratios have been taken into consideration: Particulars 2013 2014 2015 Solvency ratio 0.62 0.44 0.21 Profit margin 0.068 0.60 0.06 Current ratio 1.42 1.46 1.50 The above table signifies that the current ratio of DIPL has increased over the years. On the other hand, the profit margin has been observed as fluctuating over the years. With the help of this ratio, the net profit of an organisation could be compared with the overall revenues generated (Bryce, Ali and Mather 2015). However, this could carry immense value to the assessor in obtaining an overview of whether the expenditures are greater or lower and whether the management of the organisation has the need to reduce budget and overall expenses of the same. Any favourable or unfavourable change in the ratio could be utilised as a referential factor to assess the soundness of financial condition of DIPL. For example, the solvency ratio computed in the above table helps in depicting the favourable as well as unfavourable trends in the overall financial position of the firm. In a similar fashion, the contrast of ratios over the years would provide an insight of clearing both short-term and long-term obligations of the business. Hence, the auditors could gain an insight of the relative position of DIPL over the years along with evaluating the factors leading to undesirable position of the organisation (Cason, Friesen and Gangadharan 2016). Various significant factors are inherent in auditing constituting of incidence of material misstatements in the financial declarations of a particular entity. However, it is inherent that there are various kinds of both systematic and unsystematic risks depicting the way towards financial misstatements in the financial announcements of the organisations. In addition, the identified risks might be because of financial and non-financial factors, which could subsequently avert a particular entity in reflecting a fair view of the financial announcements. According to Devos and Zackrisson (2015), the detected risks might be associated with various risks of omission coupled with risks of various unthinkable errors for a particular bookkeeper. Thus, it could be adjudged as the inherent risk arising from the business operations of DIPL. Besides, the employees of DIPL are inexperienced and lack in proficiency, which have escalated the overall inherent risk of the organisation. In addition, such lack of experience might result in committing mistakes; thus, increasing the inherent risk. This is because the employees form a significant part of the organisation and it is not possible for the firm to ensure its business success and growth in future without effective employee contributions. The other important factors contributing towards inherent risk could be classified into various sections like environmental and external facets, material misstatements in past periods and false exercises (Gani, Wijeweera and Eddie 2017). The environmental facets directing the way towards inherent risk constitutes of rapid alterations where issues would arise associated with inventory valuation, intense competition in the market and lack of capital. Moreover, there is possibility of material misstatements, which would direct DIPL towards inherent risk in the upcoming years. The analysis of the present case of DIPL depicts the fact that the issues and complexities related to CEO succession comprise of inherent risk as well. In essence, the CEO succession could be adjudged as different, as the candidates are individuals (Graham 2015). Hence, the commencement of the process without compliance with the strategy, late initiation of the process, ineffective association of CEO and attrition of the staffs might result in inherent risk. The assessment of the provided case implies that the implementation process of the IT system has lead to certain issues. DIPL has employee shortage for managing the execution process and installation along with conducting the reconciliation and testing primarily before new arrangement at the end of the period. In addition, the initial assessment disclosed that several transactions carried out were not recorded in an appropriate manner. Hence, this results in material misstatement due to inherent factors, which is an error of omission in a particular financial announcement (Gray et al. 2016). The staff members of DIPL are needed to follow an appropriate sequence for registering accounts receivable and ledgers associated with accounts receivable. Along with this, the bank reconciliation is needed to be recorded appropriately as well (Milonas et al. 2016). Furthermore, the registration of revenue obtained from e-book and considering the reprint of textbooks in future could result in various inherent risks because of complexity associated with the process. Thus, the valuation of inventory pertaining to raw materials at average cost is not appropriate, as the average cost is well below the existing cost of paper. The detected inherent risks could be adjudged as the susceptibility of a specific assertion in relation to the material misstatements and they are depicted briefly as follows: Increasing burden on employees and management: Due to the rising burden of work on the staffs of DIPL, it has resulted in inaccurate bookkeeping. As a result, various attributes have happened that include the propensity in encountering cash flows, poor liquidity and operating results (Mumford et al. 2014). Reliability and intricacy are inherent due to risk associated with errors and misrepresentation in a simultaneous fashion. As per the case study, the management of DIPL has lack of integrity and it is expected to be ready for any loss of reputation in the business community. Often, it occurs that there is existence of incentives for the management. As a result, it leads to misstatement in the financial announcements (Nalewaik and Mills 2016). DIPL contributes to growth to major economic and competitive circumstances. In addition, these facets might have influence on the inherent risk of the business entity for the assessment of audit planning structure in an appropriate fashion. In the words of Saad (2014), the fraud risk could result in severe losses of assets due to fraudulent activities. The lack of motivation of the workforce due to additional work pressure of the staffs could induce them to engage in various kinds of fraudulent activities. Along with this, the expectations from the various groups of investors in reporting particular financial results or specifically on the part of the management in achieving particular targets of performance could result in increased fraud risk. Furthermore, strong pressure is exerted on the management of DIPL to announce particular financial results in a bid for averting generating the guarantees. The major types of risks that are identified in the context of the business operations of DIPL are briefly classified as follows: Types of risk Identification Engagement of workforce in fraudulent activities The primary fraud risk that might take place due to the business operations of DIPL is the engagement of the workforce in fraudulent activities because of greater level of employee dissatisfaction. The provided case study pertaining to the operations of DOPL states that the board has exerted heavy pressure on the organisation in acquiring a novel system of accounting. Such additional pressure on the staffs in conducting the installation process of the new information technology system for accounting might result in fraud. This signifies that the staffs might involve in fraudulent behaviours and activities for managing the process of reconciliation in an ineffective fashion and accordingly, material misstatements. The provided case depicts that the ineffective management of the execution process related to implementation of information technology for the system of accounting results in incorrect apportionment of various transactions at the end of the period. As a result, this might lead to severe loss because of material misstatement and fraudulent risk (DeFond and Zhang 2014). Method pertaining to financial reporting Another fraud risk that might confront the business operations of DIPL takes into account the risk related to financial reporting fraud. During certain situations, it has been observed that there is additional expectation from the external financiers or from the management. Such expectation is to achieve the particular targets of performance or other goals in order to qualify to obtain debt. As a result, there is enhanced risk of incorrect financial declarations. According to the balance sheet statement of DIPL provided in the case study, the net revenue of the organisation has increased from the year 2103 to the year 2015. Along with this, both the gross income and net income of the organisation have increased in tandem as well. Furthermore, the current assets and overall assets of the organisation DIPL have escalated as well. However, the provided case signifies that during the year 2015, DIPL has made a loan acquisition of $7.5 million, the major part of which has been obtained from BDO Finance. Apart from this, the provided case depicts that the loan obtained has a particular agreement of loan requiring DIPL in maintaining a current ratio of nearly 1.5 along with debt-equity of below 1. This depicts that such need might compel the organisation in maintaining the financial ratio for acquiring the credit terms. Hence, this might result in fraudulent activities, which could to lead inaccurate depiction of the financial position. As a result, the failure of the organisation in maintaining the standard yardsticks could make the organisation ineligible in acquiring funds from BDO Finance. Based on the provided case study, it could be remarked that the method of valuation associated with valuation of inventory of various raw materials at specifically average cost has not been appropriate. This is because of the fact that the average cost has been considerably lower in contrast to the existing paper cost. The risk of detecting fraudulent actions associated with implementing the new system pertaining to information technology could be conducted by monitoring various activities at various phases. The risk associated with financial reporting could be identified by conducting dissection of the financial statements on the part of the assessors along with reviewing the mechanisms of control over time (Stephenson et al. 2015). Benchmarking is considered as an analytical process and it could be used further for the assessment of audit plan. The variance of the real financial declaration from the yardstick enables in recognising the deviation and it assists in evaluating the rea son of the identified variance. References: Barr-Pulliam, D., Nkansa, P., Walker, K., appreciate helpful comments from Helen, W., Brown-Liburd, A.G. and Stefaniak, C., 2017. From Compliance to Strategy: Using the Three Lines of Defense Model to Evaluate and Motivate Internal Audit Contributions to Accounting Research. Bayer, R. and Cowell, F., 2016. Tax compliance by firms and audit policy.Research in Economics,70(1), pp.38-52. Bepari, M.K. and Mollik, A.T., 2015. Effect of audit quality and accounting and finance backgrounds of audit committee members on firms compliance with IFRS for goodwill impairment testing.Journal of Applied Accounting Research,16(2), pp.196-220. Bryce, M., Ali, M.J. and Mather, P.R., 2015. Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectivenessEvidence from Australia.Pacific-Basin Finance Journal,35, pp.163-181. Cason, T.N., Friesen, L. and Gangadharan, L., 2016. Regulatory performance of audit tournaments and compliance observability.European Economic Review,85, pp.288-306. DeFond, M. and Zhang, J., 2014. A review of archival auditing research.Journal of Accounting and Economics,58(2), pp.275-326. Devos, K. and Zackrisson, M., 2015. Tax compliance and the public disclosure of tax information: An Australia/Norway comparison.eJournal of Tax Research,13(1), p.108. Gani, I., Wijeweera, A. and Eddie, I., 2017. Audit Committee Compliance and Company Performance Nexus: Evidence from ASX Listed Companies.Business and Economic Research,7(2), pp.135-145. Graham, L., 2015.Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework. John Wiley Sons. Gray, S.E., Sekendiz, B., Norton, K., Dietrich, J., Keyzer, P., Coyle, I.R. and Finch, C., 2016. The development and application of an observational audit tool for use in Australian fitness facilities.Journal of Fitness Research,5(1), p.29. Milonas, A., Hutchinson, A., Charlesworth, D., Doric, A., Green, J. and Considine, J., 2016. Post resuscitation management of cardiac arrest patients in the critical care environment: A retrospective audit of compliance with evidence based guidelines.Australian Critical Care. Mumford, V., Greenfield, D., Hogden, A., Debono, D., Gospodarevskaya, E., Forde, K., Westbrook, J. and Braithwaite, J., 2014. Disentangling quality and safety indicator data: a longitudinal, comparative study of hand hygiene compliance and accreditation outcomes in 96 Australian hospitals.BMJ open,4(9), p.e005284. Nalewaik, A. and Mills, A., 2016.Project Performance Review: Capturing the Value of Audit, Oversight, and Compliance for Project Success. CRC Press. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Stephenson, M., Mcarthur, A., Giles, K., Lockwood, C., Aromataris, E. and Pearson, A., 2015. Prevention of falls in acute hospital settings: a multi-site audit and best practice implementation project.International Journal for Quality in Health Care,28(1), pp.92-98. Zureigat, Q.M., 2015. IFRS compliance and audit quality: evidence from KSA.International Journal of Accounting, Auditing and Performance Evaluation,11(2), pp.188-201.

Psychology (607 words) Essay Example For Students

Psychology (607 words) Essay Psychology The impact of bullying and cyberbullying on cognitive and mental health of the victim and perpetrator. Bullying is the use of force, threat, intimidate or aggressively dominate others. The behavior of a bully is often repetitive and habitual. There are different types of bullying verbal physical and with the new technology a different form of bullying immersed called cyber bullying. Cyberbullying is becoming very popular amongst the adolescents due to all the new technology. Bullies often like to target ones social class, race, ethnicity , sexuality, physical appearance and gender. Bullying has a very strong impact on both the victim and the bully. Bullying can be defined in many different ways. The united kingdom and other european countries have no legal definition of bullying while the united state has very severe laws on bullying. Bullying is divided into 4 basic types of abuse; emotional, verbal, physical and cyber. It typically involves subtle methods such as intimidation. Bullying ranges from one on one, individual bullying through to group bullying, in which the bully ma have one or more bullies assisting.bullying in school and the workplace can be referred to as peer abuse. Robert W. Fuller has analyzed bullying in the context of rankism. Studies show that envy and resentment may be motives for bullying. Some also bully as a tool to conceal shame or anxiety or boost self esteem. Psychologist Roy Baumeister said people who are prone to abusive tend to have inflated but fragile egos. Because they think to highly of themselves, are frequently offended by criticism and lack of defence of other people and react to this disrespect with violence and insult. Research also shows a lot of risk factor like depression and personality disorders, addiction to aggressive behaviors, and engaging in obsessive action. A study shows a combination of antisocial traits and depression was found to be the best predictor of youth violence. Research also found that bullying may be a result of genetic predisposition, brain abnormalities. During early adolescence parents teach e motional regulation and control aggressive behaviors, some children fail to develop these skills. Children may fail to develop these skills because of insecure attachment with their families, ineffective discipline, and some environmental factors such as a stressful home and hostile siblings. Research also shows that adults who bully will have authoritarian personalities, and have strong urges to be in control and dominate. Victims of bullying may suffer from future health risks. Dr Cook said that a typical victim is unlikely to be aggressive, lack socials skills, think negative thought, experience difficulties in solving social problem, come from a negative family and be noticeably rejected and isolated by peers. Victims of bullying can suffer from long term emotional and behavioral problems. Victims often develop depression, loneliness, anxiety low self esteem and increased susceptibility to illness and may develop suicidal behavior. While some people find it very easy to ignore bullies others may find it difficult to and reach their breaking point. Depression is one of the main reasons why kids who are bullied commit suicide. According to Suicide Awareness Voices for Education, 16%of students ages 15-24 years old consider suicide , 13% percent create a plan and 8% have made an attempt. New perspectives on bullying by kenrigbyGarbarino,j ; de lara, E.. The free press:New YorkJoanne Scaglione, Arrica Rose Scaglione By terrence Webster-Doyal. Book and teaching curriculum, by Paul Graham. This essay is an example of how even medium diffrences in hierarchal, Zero-sum, or negative environments, can lead to ostracsm or persecution.

Psychology (607 words) Essay Example For Students

Psychology (607 words) Essay Psychology The impact of bullying and cyberbullying on cognitive and mental health of the victim and perpetrator. Bullying is the use of force, threat, intimidate or aggressively dominate others. The behavior of a bully is often repetitive and habitual. There are different types of bullying verbal physical and with the new technology a different form of bullying immersed called cyber bullying. Cyberbullying is becoming very popular amongst the adolescents due to all the new technology. Bullies often like to target ones social class, race, ethnicity , sexuality, physical appearance and gender. Bullying has a very strong impact on both the victim and the bully. Bullying can be defined in many different ways. The united kingdom and other european countries have no legal definition of bullying while the united state has very severe laws on bullying. Bullying is divided into 4 basic types of abuse; emotional, verbal, physical and cyber. It typically involves subtle methods such as intimidation. Bullying ranges from one on one, individual bullying through to group bullying, in which the bully ma have one or more bullies assisting.bullying in school and the workplace can be referred to as peer abuse. Robert W. Fuller has analyzed bullying in the context of rankism. Studies show that envy and resentment may be motives for bullying. Some also bully as a tool to conceal shame or anxiety or boost self esteem. Psychologist Roy Baumeister said people who are prone to abusive tend to have inflated but fragile egos. Because they think to highly of themselves, are frequently offended by criticism and lack of defence of other people and react to this disrespect with violence and insult. Research also shows a lot of risk factor like depression and personality disorders, addiction to aggressive behaviors, and engaging in obsessive action. A study shows a combination of antisocial traits and depression was found to be the best predictor of youth violence. Research also found that bullying may be a result of genetic predisposition, brain abnormalities. During early adolescence parents teach e motional regulation and control aggressive behaviors, some children fail to develop these skills. Children may fail to develop these skills because of insecure attachment with their families, ineffective discipline, and some environmental factors such as a stressful home and hostile siblings. Research also shows that adults who bully will have authoritarian personalities, and have strong urges to be in control and dominate. Victims of bullying may suffer from future health risks. Dr Cook said that a typical victim is unlikely to be aggressive, lack socials skills, think negative thought, experience difficulties in solving social problem, come from a negative family and be noticeably rejected and isolated by peers. Victims of bullying can suffer from long term emotional and behavioral problems. Victims often develop depression, loneliness, anxiety low self esteem and increased susceptibility to illness and may develop suicidal behavior. While some people find it very easy to ignore bullies others may find it difficult to and reach their breaking point. Depression is one of the main reasons why kids who are bullied commit suicide. According to Suicide Awareness Voices for Education, 16%of students ages 15-24 years old consider suicide , 13% percent create a plan and 8% have made an attempt. New perspectives on bullying by kenrigbyGarbarino,j ; de lara, E.. The free press:New YorkJoanne Scaglione, Arrica Rose Scaglione By terrence Webster-Doyal. Book and teaching curriculum, by Paul Graham. This essay is an example of how even medium diffrences in hierarchal, Zero-sum, or negative environments, can lead to ostracsm or persecution.

Psychology (607 words) Essay Example For Students

Psychology (607 words) Essay Psychology The impact of bullying and cyberbullying on cognitive and mental health of the victim and perpetrator. Bullying is the use of force, threat, intimidate or aggressively dominate others. The behavior of a bully is often repetitive and habitual. There are different types of bullying verbal physical and with the new technology a different form of bullying immersed called cyber bullying. Cyberbullying is becoming very popular amongst the adolescents due to all the new technology. Bullies often like to target ones social class, race, ethnicity , sexuality, physical appearance and gender. Bullying has a very strong impact on both the victim and the bully. Bullying can be defined in many different ways. The united kingdom and other european countries have no legal definition of bullying while the united state has very severe laws on bullying. Bullying is divided into 4 basic types of abuse; emotional, verbal, physical and cyber. It typically involves subtle methods such as intimidation. Bullying ranges from one on one, individual bullying through to group bullying, in which the bully ma have one or more bullies assisting.bullying in school and the workplace can be referred to as peer abuse. Robert W. Fuller has analyzed bullying in the context of rankism. Studies show that envy and resentment may be motives for bullying. Some also bully as a tool to conceal shame or anxiety or boost self esteem. Psychologist Roy Baumeister said people who are prone to abusive tend to have inflated but fragile egos. Because they think to highly of themselves, are frequently offended by criticism and lack of defence of other people and react to this disrespect with violence and insult. Research also shows a lot of risk factor like depression and personality disorders, addiction to aggressive behaviors, and engaging in obsessive action. A study shows a combination of antisocial traits and depression was found to be the best predictor of youth violence. Research also found that bullying may be a result of genetic predisposition, brain abnormalities. During early adolescence parents teach e motional regulation and control aggressive behaviors, some children fail to develop these skills. Children may fail to develop these skills because of insecure attachment with their families, ineffective discipline, and some environmental factors such as a stressful home and hostile siblings. Research also shows that adults who bully will have authoritarian personalities, and have strong urges to be in control and dominate. Victims of bullying may suffer from future health risks. Dr Cook said that a typical victim is unlikely to be aggressive, lack socials skills, think negative thought, experience difficulties in solving social problem, come from a negative family and be noticeably rejected and isolated by peers. Victims of bullying can suffer from long term emotional and behavioral problems. Victims often develop depression, loneliness, anxiety low self esteem and increased susceptibility to illness and may develop suicidal behavior. While some people find it very easy to ignore bullies others may find it difficult to and reach their breaking point. Depression is one of the main reasons why kids who are bullied commit suicide. According to Suicide Awareness Voices for Education, 16%of students ages 15-24 years old consider suicide , 13% percent create a plan and 8% have made an attempt. New perspectives on bullying by kenrigbyGarbarino,j ; de lara, E.. The free press:New YorkJoanne Scaglione, Arrica Rose Scaglione By terrence Webster-Doyal. Book and teaching curriculum, by Paul Graham. This essay is an example of how even medium diffrences in hierarchal, Zero-sum, or negative environments, can lead to ostracsm or persecution.