Development of personality Essay Example for Free

Development of personality Essay When studying human behavior, specifically focusing on the development of personality and crucial to how a person or individual conducts him/herself, psychology offers a variety of dimensions. The concept of personality is central to the attempt to understand oneself and others and is part of the way in which it accounts for the differences that contribute to people’s individuality. Psychologists have been particularly concerned with shaping of the personality in relation to genetic and environmental influences. People have been fortunate that the study of human personality has been thriving and fruitful. Individuals can choose from as many models they can to help them see themselves better and maintain good relationships. Personality is more than poise, charm, or physical appearance. It includes habits, attitudes, and all the physical, emotional, social, religious and moral aspects that a person possesses. However, to be more precise, the explicit behavioral styles covered in the course, perhaps, best captivate an individual’s personality and how he/she is understood. With the different behavioral styles, an overall pattern of various characteristics is seen. Like a â€Å"psychograph,† a person’s profile is pulled together and at a glance, the individual can be compared with other people in terms of relative strengths and weaknesses (Corey 2005). Personality is defined as integrated general characteristics of the individual’s total behavior and his or her unique adjustment in the environment. Personality theory is a set of assumptions concerning human behavior together with rules for relating these assumptions and definitions to permit their interaction with empirical or observable events. Personality psychology is a scientific study of mental functioning concerning internal drives, inner motive, repressed feelings, thoughts, and conflicts as the nature of personality (Feist and Feist, 2006). Behavior is described and analyzed. On this basis, an attempt to predict behavior is possible, and although this may not thoroughly and completely be accomplished in some endeavors, the basic understanding then is that there are certain expectations concerning how any person would act or decide upon things that are within his conscious awareness. Psychology is of great importance to man since psychological problems are common to group relations, in whatever framework a person or group of individuals come from. The goals of treatment for instance, using the psychodynamic model, include alleviating patient of the symptoms which specifically works to uncover and work through unconscious conflict. The task of psychodynamic therapy is â€Å"to make the unconscious conscious to the patient† (â€Å"Models of abnormality†, National Extension College Trust, Ltd). Employing the psychodynamic viewpoint, the therapist or social scientist believes that emotional conflicts, or neurosis, and/or disturbances in the mind are caused by unresolved conflicts which originated during childhood years. The treatment modality frequently used includes dreams and free association, at times hypnosis (as preferred by either the therapist or by the client). In the integrated or eclectic approach the goal of the therapy is not just relief to the patient or client. Although an immediate relief is very helpful, this may not always be the case in most illnesses. The goal as mentioned is to provide long-term reduction of the symptoms and the occurrence of the disease altogether if possible. The management then is not impossible but neither is this easy. Specifically, the counselee or patient must want to heal or believe that there is going to be curative effects in the process. It presupposes that he/she must learn to trust the therapist in his/her capabilities as well in leading or facilitating the changes or modifications. It is very much essential that (in the perspective of a cognitive-behaviorist) that the client understands ownership to the deeds and choices in thought patterns he/she made are crucial to the recurring or occurring condition that s/he experiences (Rubinstein et al. , 2007; Corey, 2004). Moreover, the identification of specific treatments or interventions according to the diagnosed issue will be accommodated and implemented based on the chosen treatment modalities fit with the therapeutic approach utilized. It may be a single modality based on a single approach (e. g. learning principles and desensitization for a patient with specific phobias) or it maybe a combination of many modalities (CBT, Rogerian, Phenomenological, or Family systems) (Rubinstein et al. , 2007; Corey, 2004). ~Promoting therapy Psychotherapists believe that therapy contributes a lot to the improvement of the psychological condition of the client (Snyder, 1994). Therapy can come in many varied forms and the use of these or any of these has been proven to be of vital significance to clients from various walks of life and with myriads of problems or mental and emotional challenges. Therapy may be long-termed analytical experiences or encounters or brief problem-oriented treatment/intervention. Whatever the case, these consultations and in-depth interactions and activities between a practitioner therapist and the client in most cases, are beneficial (Mutha, 2002). It is therefore wrong to argue that with or without treatment patients recover or improve because subtle issues are overlooked with this statement or findings. Firstly, studies were done with findings that were more correlational rather than experimental (Mutha, 2002). Secondly, the element of catharsis is a powerful ingredient or element of the healing process and many of those without seeking professional help happened to be with a support group whose experiences were years of gaining knowledge and skills from the experts and experienced counselors (Mutha, 2002). It is true that there have been substantial evidences as well that improvement with cases have occurred; these are usually attributed the aforementioned reasons. Specifically, psychotherapy enables a client or patient to help ease his anxiety, managing his fears from the mundane or petty to the horrific. Quality of life, wellness and recovery are primary goals aside from the usual notion that psychotherapy is just a crutch for someone who may not actually have a real psychological problem (Snyder et al, 2000). This last phrase is true for some people who needed more than the advice or the listening ear; precisely, they needed a human ace who is intent on knowing and understanding them. Personality cognitive theories are concerned with constructive alternativism with which the alternative scientific constructs may provide a useful view of the world. George Kelly’s the Psychology or Personal Construct Social cognitive theories explain personality as a reciprocal interaction among behavior involving observation, cognition including self-efficacy, and environment making a chance encounter and fortuitous events (Feist and Feist, 2006). Albert Bandura’s Social Cognitive theory Cognitive social learning theories describe behavior as a function of the expectation of reinforcements and strength of needs satisfied by those reinforcements. Behavior is shaped by the interactions of person variables such as competencies, encoding, strategies, expectancies, values and goals, and the self-regulatory system with situation variables (Feist and Feist, 2006). Behavioral Model The Behavioral model utilizes what is termed as the learning theory posited by Skinner and Watson and the rest of the Behaviorism school. It assumes that the principles in learning i. e. , conditioning (Associative and Operant) are effective means to effect change in an individual. Generally, the thrust of this theoretical perspective is focused on the symptoms that a person is experiencing. Just as many of the errors of the patterns of behavior come from learning from the environment, it is also assumed that an individual will be able to unlearn some if not all these by using the techniques as applied based on the learning principles. To a certain extent this still works: reinforcements are effective to some extent and in some or many people this stance can be separate or distinct from the Cognitive-Behavioral approach. In behavior therapy therefore, thoughts, feelings and all those â€Å"malfunctioning† and unwanted manifestations revealed in one’s activities can be unlearned and the work of a behavior therapist. The basic concepts include â€Å"extinguishing† – utilized when maladaptive patterns are then weakened and removed and in their place habits that are healthy are established (developed and strengthened) in a series or progressive approach called â€Å"successive approximations. When these (factors) are reinforced such as through rewards in intrinsic and extrinsic means, the potential of a more secure and steady change in behavior is developed and firmly established (Corey, 2005). Although few psychologists today would regard themselves as strict behaviorists, behaviorism has been very influential in the development of psychology as a scientific discipline. There are different emphases within this discipline though. Some behaviorists contend plainly that the observation of behavior is the best or most expedient method of exploring psychological and cognitive processes. Others consider that it is in reality the only way of examining such processes, while still others argue that behavior itself is the only appropriate subject of psychology, and that familiar psychological terms such as belief only refer to behavior. Albert Bandura’s social cognitive approach grew out of this movement. Banduras method emphasizes cognitive processes over and above observable behavior, concentrating on not only the influence of the person’s upbringing for example, but also observation, imitation, and thought processes (Corey, 2005). Cognitive-Behavioral Model Beck’s Cognitive Therapy The Beck’s Cognitive therapy is one of the most popular and widely studied therapies in the market today and countless times proven the effectiveness of the treatment style or the kind of interventions that had been favored by the doctors. Its stance boils down to appreciating the effects of biology, emotions and environment on the individual and pursues changes in those levels (Padesky and Mooney, 1990). There are various adaptations or revisions of the strategy today and remains to be top of the list in mental institutions all over the world. In the cognitive approach alone, it understands that an individual at varying times in his life has error-filled thinking patterns. These patterns may include wishful thinking, unrealistic expectations, constant reliving and living in the past or even beyond the present and into the future, and overgeneralizing. These habits lead to confusion, frustration and eventual constant disappointment. This therapeutic approach stresses or accentuates the rational or logical and positive worldview: a viewpoint that takes into consideration that we are problem-solvers, have options in life and not that we are always left with no choice as many people think. It also looks into the fact that because we do have options then there are many things that await someone who have had bad choices in the past, and therefore can look positively into the future. Cognitive-Behavioral approach â€Å"facilitates a collaborative relationship between the patient and therapist† (Ellis Beck in Corey, 2004). For the Cognitive Behaviorist viewpoint, issues are dealt directly in a practical way. Here the client is enlightened as to the patterns of his thinking and the errors of these thoughts which bore fruit in his attitudes and behavior. His/her thoughts and beliefs have connections on his/her behavior and must therefore be â€Å"reorganized. † For instance, the ways that a client looks at an issue of his/her life will direct the path of his reactivity to the issue. When corrected at this level, the behavior follows automatically (Rubinstein et al. , 2007; Corey, 2004). The systems theory portion of the therapy indicates that whatever is occurring or happening is not isolated but is a working part of a bigger context. In the family systems approach then, no individual person can be understood when removed from his relationships whether in the present or past, and this is specially focused on the family he belongs to (Rubinstein et al. , 2007; Corey, 2004). Cognitive-Behavioral Therapy postulated primarily by Ellis and Beck â€Å"facilitates a collaborative relationship between the patient and therapist. With the idea that the counselor and patient together cooperate to attain a trusting relationship and agree which problems or issues need to come first in the course of the therapy. For the Cognitive Behaviorist Therapist, the immediate and presenting problem that the client is suffering and complaining from takes precedence and must be addressed and focused in the treatment. There is instantaneous relief from the symptoms, and may be encouraged or spurred on to pursue in-depth treatment and reduction of the ailments where possible. The relief from the symptoms from the primary problem or issue will inspire the client to imagine or think that change is not impossible after all. In this model, issues are dealt directly in a practical way. In the cognitive approach alone, the therapist understands that a client or patient comes into the healing relationship and the former’s role is to change or modify the latter’s maladjusted or error-filled thinking patterns. These patterns may include wishful thinking, unrealistic expectations, constant reliving and living in the past or even beyond the present and into the future, and overgeneralizing. These habits lead to confusion, frustration and eventual constant disappointment. This therapeutic approach stresses or accentuates the rational or logical and positive worldview: a viewpoint that takes into consideration that we are problem-solvers, have options in life and not that we are always left with no choice as many people think. It also looks into the fact that because we do have options then there are many things that await someone who have had bad choices in the past, and therefore can look positively into the future. Just as the cognitive-behavioral model also recognizes the concept of insight as well, this is only a matter of emphasis or focus. In behavioral/cognitive-behavioral therapies the focus is on the modification or control of behavior and insight usually becomes a tangential advantage. Techniques include CBT through such strategy as cognitive restructuring and the current frequently used REBT for Rational Emotive-Behavior Therapy where irrational beliefs are eliminated by examining them in a rational manner (Corey, 2004; Davison and Neale, 2001). Whereas in insight therapies the focus or emphasis is on the patient’s ability in understanding his/her issues basing on his inner conflicts, motives and fears. In the cognitive approach alone, the therapist understands that a client or patient comes into the healing relationship and the former’s role is to change or modify the latter’s maladjusted or error-filled thinking patterns. These patterns may include wishful thinking, unrealistic expectations, constant reliving and living in the past or even beyond the present and into the future, and overgeneralizing. These habits lead to confusion, frustration and eventual constant disappointment. This therapeutic approach stresses or accentuates the rational or logical and positive worldview: a viewpoint that takes into consideration that we are problem-solvers, have options in life and not that we are always left with no choice as many people think. It also looks into the fact that because we do have options then there are many things that await someone who have had bad choices in the past, and therefore can look positively into the future (Rubinstein et al. , 2007; Corey, 2004). Coaching the patient on the step by step procedure of CBT is a basic and fundamental ingredient. Here the client is enlightened as to the patterns of his thinking and the errors of these thoughts which bore fruit in his attitudes and behavior. His/her thoughts and beliefs have connections on his/her behavior and must therefore be â€Å"reorganized. † For instance, the ways that a client looks at an issue of his/her life will direct the path of his reactivity to the issue. When corrected at this level, the behavior follows automatically (Rubinstein et al. , 2007; Corey, 2004).

Understanding The Castles Of Illinois Cultural Studies Essay

Understanding The Castles Of Illinois Cultural Studies Essay Hundreds of students enter the doors of Old Main everyday on their mission of succeeding in their college mathematics classes. Typically, these students call this building the castle. One of Eastern Illinois Universitys trademarks has become the silhouette of the Livingston C. Lord administration building, or the castle Old Main. Many students, and even professors, take this castle for granted. The intricate details and history behind this historical architectural building is overseen. Old Main, is one of five Illinois state colleges to house a building with all five having similar architecture. This architectural style derived from the former Illinois Governor John Altgeld who desired to make the state colleges of Illinois unique and refined. There are many rumors as to how the five Illinois state colleges compare to each other with their castle buildings. These rumors, or stories, try to explain the connection between the five castle buildings from the Illinois state schools. One rumor revolves around the fact that all five castles can be put together to create one large castle. Although some believe that the hallways and corridors may be aligned in such a way that they fit perfectly together, there is no proof of such architectural planning. Another rumor is that the buildings came from a large castle; that these pieces were cut and send to each university where they now lay. This rumor has since been proven wrong. All five of the Illinois castles have an architectural structure that is influenced by Altgeld. However, not all of the castles were built by the same groups of architects. John Peter Altgeld was the 20th governor of the U.S. state of Illinois from 1893 until 1897 (Wikipedia). On top of being an Illinois governor, Altgeld had a large influence on Illinois architecture. John Altgeld believed that the typical public buildings did not look visually pleasing. He referred to their appearance as a relation to warehouses or shops (Frisbie, 6). In order to fix this appearance, Altgeld proposed new buildings with a Tudor-Gothic architectural style. The Tudor Gothic architectural style is a very intricate and detailed design. Battlements, towers, turrets, pointed arches, and label molds all are characteristics of the various Gothic revival styles (The Architecture of Easterns Old Main, 24). Using a naturalistic view, the buildings design revolves around nature. Looking closely at the details of the outside walls, one can see designs of leaves, flowers, and natural shapes carved into the walls and pillars. Another typical feature of this style is the tower. The tower is the section of the building which overlooks the other parts of the structure. It is typically two to three levels higher than the top floor. With the Tudor style, the doors and window are more narrow and smaller. Arches are also a major part of the gothic style. These arches are typically pointed and placed at main points of interest. Focusing on all of these aspects, we can note the distinct design in the five Illinois castles. Looking closely at these colleges c astles, we should see the natural design on the architecture as well as the great arches and towers. Out of the five Illinois state schools, two of the castles are not named after Governor Altgeld. At Eastern Illinois University, they named their Altgeld inspired building after their first president Livingston C. Lord. At Illinois State University, their Altgeld inspired building was once known as Altgelds Folly, but is now known as Cook Hall (Wikipedia). The other three state schools include Altgelds name within their buildings name. These schools include Southern Illinois University at Carbondale, University of Illinois at Urbana-Champaign, and Northern Illinois University at DeKalb. Each school has a different story and different mathematics behind them. We are going to focus mainly on Eastern Illinois Universitys building Old Main. However, we will cover the basic history behind each of the other four state schools buildings. Old Main was the first building to be build for Eastern Illinois University. Therefore, before the construction of Old Main there was a lot of action that led to its distinct architecture. Before Eastern Illinois University was even built, there was a large competition between where the new state school would be located. Governor John Peter Altgeld helped create this new state school by signing the act of the Illinois General Assembly which appropriated $50,000 for the establishment of Eastern Illinois State Normal School (The Architecture of Easterns Old Main, 7). The contest to become the seat of the new normal school began with Mattoon, Paris, Danville, Shelbyville, Effingham, Kansas, Tuscola, Charleston, and more (The Architecture of Easterns Old Main, 8). A normal school is meant to train teachers how to perform the correct process of teaching. Not too long after Eastern Illinois State Normal School became a normal school, the schools name changed to Eastern Illinois State Colle ge in 1947. Then in 1957, the school changed its name for the final time to Eastern Illinois University (The Architecture of Easterns Old Main, 20). This is the name it has been ever since. Eastern Illinois University was built in Charleston for one main reason. Charleston offered a great deal to the university if the campus was build within two miles of the Coles County courthouse. Then the city donated 40 acres of land, $35,000 to $45,000 dollars to the school, city water, 4 fire hydrants, and supply the school with water for fifty years at five dollars a year (The Architecture of Easterns Old Main, 9). Any person would conclude that this was a great deal. The city also offered other amenities to help in the construction process. On September 7, 1895, Charleston was officially accepted as the site for Eastern Illinois State Normal School (The Architecture of Easterns Old Main, 9). The forty acres resided on the site known as Bishop Woods and the plans for their first building began. These plans took a few years to develop. Altgeld did not approve of the first plan for the new building, because it did not resemble the Tudor-Gothic architecture. Then in the spring of 18 96, the plan for the first building was approved and lined out by the Chicago firm of Angus and Gindele (The Architecture of Easterns Old Main, 11). Altgeld is known to have an influence on Old Main by requesting the architects that specialize in the Tudor-Gothic style. The first stone of the brick and limestone edifice was laid on April 11, 1896 (The Architecture of Easterns Old Main, 11). Figure 1 (EIU)- from Wikipedia The final decision on Old Mains structure is not on record. When Angus and Gindele brought the final architectural plan to the site, they noted that there were changes that need to be made with the porch, main tower, and walls ( The Architecture of Easterns Old Main, 31). Within the drawings, there was a more detailed roofline which is not seen on the building. At this time, the project acquired a new architect, Charles Ward Rapp of Chicago (The Architecture of Easterns Old Main, 31). Charles had previously designed Altgeld Hall for Southern Illinois Normal University. The final, and current, building Old Main can be seen in figure 1. There is disagreement that Altgeld had a role in designing Old Main, but he definitely had an influence on the buildings style. He was the one to suggest the style, approve the layout, and approve the structure that would remain on the forty acres. In Altgelds second biennial message to the Illinois legislature he stated, After an examination of the subject I became satisfied that the most inexpensive, as well as the most impressive architectural style of buildings that are to stand alone in a grove, or in a field, is what has been called the Tudor-Gothic styleà ¢Ã¢â€š ¬Ã‚ ¦ This style has consequently been adopted in most buildings that have been erected in the last two years, and is found to be very effective (The Architecture of Easterns Old Main, 12). This speech led to believe that Altgeld not only found an inexpensive way to create buildings with state schools, but to also have these buildings be visually beautiful. Old Main, is now described as a three-story, normal style, building of brick and limestone construction (Winkleblack, 23). It houses the department of admissions as well as the mathematics and computer science courses. Figure 2 from history of EIUs Old Main webpage Tudor-Gothic architectural style can be seen in both Old Main, Pemberton Hall, and Booth Library located on the Eastern Illinois University campus. This type of architectural style was used with the early to mid 1900s. Within Old Main one can note the large ceilings, arches, tall door frames, and naturalistic details. As seen in figure 2, Old Mains original design was very intricate. Currently, the first, the second, and the third floors are open to students for mathematics classes and administrative purposes. However, around 1920 the fifth floor of Old Mains tower was used as storage for library books and part of a hallway for a reading room (Booth Library, 6). Currently the tower is closed off to the students and public. Altgelds influence not only affected Eastern Illinois Universitys Old Main architecture, but he also influenced more state schools buildings. A total of five Illinois state schools host a building with the Tudor-Gothic architecture influenced by John Altgeld. Each school has their own story of how their part of the Altgelds castle came to be. The current five Illinois castles are said to all resemble the Tudor-Gothic architectural style and are all fireproofed in order to preserve their structure. Many of these castles have already been renovated to keep them from deteriorating. Figure 3 (SIU) from Wikipedia Just before Eastern Illinois Universitys Old Main was build, Southern Illinois University was planning on recreating their first building with Altgelds Tudor-Gothic architectural style. When Southern Illinois University first opened as a state school, their first building was dedicated on the opening day of July 1, 1874 (Lentz, 18). Their first buildings architecture resembled the Romaic-Gothic style. Its length from north to south was 215 feet and projecting to the front and rear was 109 feet with the side wings (Lentz, 18). This building was burnt down in a fire during the year of 1883. However, this buildings foundation was used to rebuild the facility with Altgelds inspired castle structure. In 1895, the rebuilding campaign went forward with the cordial support of the Altgeld Administration (Lentz, 56). This new building, which can be seen in figure 3, formerly entitled Altgeld Hall is now used primarily for the science courses at Southern Illinois University. This buildings formal name of Altgeld Hall, is said to describe the style of buildings constructed during the Altgeld period. Since then, this building has gone under two renovations to help preserve its structure and artistic style. Figure 4 (NIU) from Wikipedia The construction of Northern Illinois University first began in 1895. Governor John Altgeld signed the legislation which jump started the creation of Northern Illinois University. To commemorate this gesture, the first building build on the Northern Illinois University campus was entitled Altgeld Hall but was informally known as the Castle on the Hill (Wikipedia). Altgeld Hall can be seen in figure 4. The construction of this first building took just over four Figure 4 (NIU) from Wikipediayears to complete. Again, since Governor Altgeld wanted all of the state schools to be unified with the Tudor-Gothic architecture, this building was built with this style in mind. This first building was the main component of Northern Illinois University for quite some time. When Altgeld Hall first opened, it housed the entire university. It was classroom, boardroom, library, gymnasium, administrative office building, and lecture hall. It housed chemical and physical laboratories, executive offices, a 1,200 seat auditorium , biology labs, a study hall, a museum, classrooms, a manual training shop, an independent water system, and finally a dynamo for light and power (wikipedia). In 1999, this building went under a five year renovation to update its structure from deterioration. Currently this building is served as a house for administrative purposes and technology teaching laboratories. Figure 5 (U of I) from Wikipedia In 1897, architects Nathan Clifford Ricker and James White completed the fourth edition to the castle-style buildings constructed under the order of Governor John Peter Altgeld (Wikipedia). This fourth Altgeld castle belongs to the University of Illinois in Urbana-Champaign. Although Altgeld preferred the Tudor-Gothic style of architecture, the castle at University of Illinois has more of a Romanesque style. (As seen in Figure 5) The reason this state school chose the Romanesque style was based on their weather conditions. This castle had many names and purposes. It was first known as the University Library, then the Law Building, and finally named Altgeld Hall. In 1998, an effort was under way to complete a major carillon for the 132 foot tall bell tower (Frisbie, 6). This building currently resides the mathematics department and mathematics library. Figure 6 (ISU) from Wikipedia The last of the five castles was to begin its construction during the panic of 1893. This building was to be constructed in the already existing campus of Illinois State University. Because of the scarce times, the construction was postponed. While this building was being postponed, two additional buildings were constructed. Then in 1955 the construction for the fifth castle began and the building was completed on September of 1956 (Marshall, 8). This building was made with Bedford limestone and was built to be fireproof. Since it was fireproof, this building became Illinois State Universitys library. This new building was named after the schools fourth president, Jesse Williston Cook. Cook Hall, was later turned into the schools gymnasium. This building is also known as the Old Castle, The Gymnasium, and Altgelds Folly (ISU). Currently, Cook Hall is home to the musical department and can be seen in figure 6. Altgeld wanted to unify the Illinois state schools in a distinct way. He encouraged each state school to build their first, or main, building in the Tudor-Gothic style. He believed this style demonstrated refinement as well as aesthetically pleasing to the viewers of these campuses. Altgeld buildings were an expression of the former governors determination that a first-class education be available to all state residents (Frisbie, 6) Since Altgeld helped sign the legislature to build most of these campuses, these state school on thought it right to name their buildings after Altgeld himself. Currently, almost all of these five structures are the oldest buildings on the state campuses. Out of the five state schools to host part of the Altgelds caste, three have, or currently, house the mathematics department. It seems only correct for the mathematics department to reside in the most historical and architecturally intricate buildings on the state campuses.

The Audit Expectation Gap

The Audit Expectation Gap Introduction The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectations from the public, the lower is the credibility, earning potential and prestige associated with the work of auditors. The aim of this paper is to uncover the causes of an audit expectation gap. It is revealed that the existence of an audit expectation gap is due to complicated nature of an audit function; conflicting role of auditors; retrospective evaluation of auditors performance; time lag in responding to changing expectation; and self-regulation process of the auditing profession. For decades the auditing profession has been troubled with high levels of litigations and accusations. Such a problem has reached an unprecedented level as a result of the spectacular fall of well-publicized corporations like Enron and WorldCom (Porter Gowthorpe, 2004). Porter (1993) argues that the recent increase in criticism of and litigations against auditors is due to the failure of aud itors to meet societys expectations. The failure of living up to societal expectations have implicated the notion of â€Å"audit expectation gap†. The â€Å"expectations gap† is the difference between what users of financial statements, the general public perceives an audit to be and what the audit profession claim is expected of them in conducting an audit. In this respect, it is important to distinguish between the audit professions expectations of an audit on one hand, and the auditors perception of the audit on the other hand. Apart from users of financial statements and the general public, an auditor may also perceive a somewhat different interpretation or worse still, fail to comply with the standards set by the audit profession. If users of financial statements and the general public were educated to think that the auditors role embraces the detection and prevention of fraud, especially in relation to material items, the fraud and error detection role of an audit could be relatively objective. However, the Auditing Practices Board cannot guarantee absolute objectivity since materiality â€Å"and† material significance are subjective concepts, which require further clarification. A return to the primary role of detection and prevention would also be welcomed since there are at present, not sufficient measures to hold the auditor liable for negative consequences of his actions. Some sources of academic literature assume that the meaning of an audit is not objective/fixed whilst other sources such as contents of audit reports assume that the meaning of an audit is fixed. In relation to the latter assumption, there is the belief that the expectations gap could be significantly reduced if not possible to eliminate. Auditing is increasingly difficult and challenging, with new rules and regulations encouraging, if not requiring, auditors to enhance their efforts to detect fraud during an audit. Unfortunately, these rules and regulations contain terms like â€Å"reasonable,† â€Å"material,† â€Å"professional scepticism,† and â€Å"brainstorming,† whose meanings vary in the minds of different auditors. The â€Å"expectation gap† reflects a perceived difference between what one is expected to accomplish by others and what one personally believes he must accomplish. For example, the airline industry now expects a significant portion of flights to be delayed during the busy summer months. Passengers do not subscribe to this same belief, so when their flights are delayed, this exposes an expectation gap. Auditors face similar challenges when it comes to detecting fraud in an audit. In many instances, they are not sure how much effort must be made to uncover red flags for fraud. More important, they do not always take the appropriate steps to uncover fraud once a red flag surfaces during an audit. Clients, judges, shareholders, and other parties, however, expect auditors to take steps to detect fraud during the audit. They are often displeased when fraud goes undetected and is later uncovered by a tip or accident. The resulting investigation or financial statement restatement creates negative consequences for the company and its employees. The reasons an auditor may fail to identify red flags during an audit include the following: Over reliance on client representations; Lack of awareness or recognition of an observable condition indicating fraud; Lack of experience; Personal relationships with clients; Failure to brainstorm potential fraud schemes and scenarios; and A desire â€Å"not to know.† The expectation gap is driven by two variables: the auditors ability to detect fraud, and the auditors efforts to detect fraud. An auditor may possess the skills to detect fraud, but might choose to take shortcuts or disregard obvious signs of potential fraud. Or, an auditor might use a variety of techniques, but lack the experience to effectively uncover red flags. Both scenarios will broaden the expectation gap. An auditor must develop the requisite skills to detect fraud and obtain sufficient knowledge of the rules and regulations in order to better understand what is required during an audit. Statement on Auditing Standards (SAS) 99, Consideration of Fraud in a Financial Statement Audit, requires auditors to obtain â€Å"reasonable† assurance that material fraud is not present. The Institute of Internal Auditors (IIA) standard 1210.A2 requires auditors to possess â€Å"sufficient knowledge† to identify indicators of fraud. Whatever the words â€Å"reasonable† and â€Å"sufficient† mean to auditors will not matter if they fail to detect fraud. The definitions of â€Å"reasonable† and â€Å"sufficient† will be determined by their manager, client, senior management, or the judge or jury in a lawsuit. Developing Fraud Detection Skills Fraud examiners rely on the following tools: Knowledge of specific fraud schemes and scenarios; Knowledge of applicable laws and regulations; Excellent communication skills; and Strong interviewing skills. While auditors cannot be expected to develop these skills to the level of a fraud examiner, they should try to become more proficient through training, hands-on experience, reading the professional literature, brainstorming, and using fraud detection skills during the audit. Training and awareness: All auditors should possess basic knowledge of fraud schemes in order to better position themselves to detect red flags during an audit. Auditors can start by developing a basic understanding of fraud schemes and scenarios, as well as the reasons why people commit fraud. Organizations such as the IIA, the National Association of Certified Valuation Analysts (NACVA), and the Association of Certified Fraud Examiners (ACFE) offer training that provides a basic understanding of the various schemes relating to financial statement fraud, asset misappropriation, and bribery and corruption schemes. Auditors who develop significant fraud-detection skills can choose to pursue certifications such as the ACFEs Certified Fraud Examiner (CFE) and the NACVAs Certified Forensic Financial Analyst (CFFA). In addition, many colleges and universities now offer fraud detection and examination courses as part of their business, accounting, or audit programs. Some schools even offer more advanced degrees in the field of forensic studies. This training typically ranges from a basic one-to-four-hour overview of fraud detection to a three-day comprehensive course, where auditors look for fraud by reviewing case studies, participating in-group sessions, and reviewing actual data. Brainstorming: Brainstorming fraud risks are critical to a successful audit and identifying red flags for fraud. If nothing else, brainstorming will create a mindset for auditors to think like a fraudster, supporting the adage, â€Å"to catch a crook, learn to think like one.† Approximately 50% of all auditors brainstorm fraud risks prior to the start of an audit. Of auditors who use brainstorming as a fraud detection tool, only about half make it a formal process where they document the schemes and identify techniques aimed at uncovering red flags. The other auditors conduct brainstorming on a more informal basis and admit to considering the risk for fraud without formally documenting this consideration. A more formal brainstorming process is necessary to fully benefit from this exercise. For example, auditors could use a spreadsheet and involve a team of at least three auditors. Preferably, the team should consist of a fraud examiner or an auditor experienced in fraud detection. Following these guidelines will make brainstorming more effective: Make it fun and interactive, with everyone participating. Present a fraud case study to stimulate responses. Involve an experienced fraud examiner. Identify previous company frauds in the discussion. Use a facilitator. After the brainstorming session, it is imperative to plan and perform the audit in accordance with the schemes and scenarios identified during the discussion. For example, if procurement fraud was identified as a high-risk area, the audit should include steps to identify red flags. These steps could include the following: Using data analytics to identify suspicious vendors; Reviewing vendor spending for the previous 12 months to identify suspicious patterns, including duplicate payments; Analysing vendors with post office box addresses to find â€Å"ghost vendor† schemes; Comparing employee addresses to vendor addresses for possible matches; Contacting vendors that bid unsuccessfully for contracts, to inquire about the bidding process; and Running a Benfords Law (which predicts the occurrence of digits in data) analysis on vendor invoices to identify suspicious patterns of invoice amounts. Interviewing skills: Auditors should consider effective interviewing as a basic forensic tool to use during an audit. Auditors can benefit from developing a basic awareness of deception and when someone may be lying. Generally, people are cooperative, energetic, receptive, and supportive of an auditors efforts. The auditor should spend the first 15 minutes or so of any discussion with an interviewee building rapport. It is important to watch the persons mannerisms, body language, and overall demeanour. It is also important to listen to an individuals tone of voice, willingness to volunteer information, and style of answering questions. Once an auditor establishes a rapport with the interviewee, she can proceed to the line of questioning associated with the audit. It is at this point that an auditor needs to be aware of any change in verbal or nonverbal behavior. Reducing the Gap The above prescriptions for increasing an auditors ability to detect fraud are undeniably arduous. Fraud detection requires effort and the ability to work hand in hand. Ability is enhanced through experience, training, and effort. Effort is enhanced through solid audit plans, brainstorming, and ability. The challenge to reduce the expectation gap stands before all auditors, internal and external. While the profession has made great strides through legislation, regulation, and audit standards, it must apply this guidance within its own ranks, expending the effort and developing the ability to reduce this gap. Auditors cannot be held responsible for uncovering all types of fraud. Collusive frauds and other intricate schemes are very difficult to uncover. This does not, however, give auditors a blanket excuse to refrain from looking for fraud. Developing the right mindset, embedding forensic procedures, and asking about fraud all increase auditors chances of finding it. Conclusion The auditing profession believes the increase in litigation against, and criticism of auditors can be traced to the audit expectation gap. The audit expectation gap is detrimental to the auditing profession as it has negative influences on the value of auditing and the reputation of auditors in the modern society. It is found that the existence of an audit expectation gap is due to complicated nature of an audit function; conflicting role of auditors; retrospective evaluation of auditors performance; time lag in responding to changing expectation; and self-regulation process of the auditing profession. Given such problematic factors that contribute to the existence of the expectation gap, it is neither the auditors nor users who should be blamed for the â€Å"audit expectation gap† crisis. References Boynton, W., Johnson, R. and Kell, W. (2005). Assurance and the integrity of financial reporting (8th ed.). New York: John Wiley Son, Inc. Chandler RA, Edwards JR and Anderson M, (1993). Changing Perceptions Auditor : 1840 1940, Accounting and Business Research Vol 23 Autumn Davidson, L. (1975). The role and responsibilities of the auditor: Perspective, expectations and analysis. Unpublished background paper for the commission on auditors responsibilities. Gloeck, J.D. and Jager, H. (1993). The audit expectation gap in the republic of South Africa, Working paper, School of Accountancy, University of Pretoria. Lee, T. H and Azham, Md. A. (2008). The evolving role of auditor: Where do we go from here? Accountants Today, (3), 18-22. Leung, P., Coram, P., Cooper, B., Cosserat. G. and Gill. G.. (2004). Modern Auditing Assurance Service (2nd ed.). Australia: John Wiley Sons. Miller, R.D. (1986). Governmental oversight of the role of the auditors. The CPA Journal, (9), 20-26. Porter, B. and Gowthorpe, C. (2004). Audit expectation-performance gap in the United Kingdom in 1999 and comparison with the Gap in New Zealand in 1989 and in 1999. The Institute of Chartered Accountants of Scotland Edinburgh. Shaked, A. and Sutton, J. (1982). Imperfect information, perceived quality and the formation of professional groups. Journal of Economic Theory, 27, 170-181.

Canada Essay -- Geography Canada Expository Essays

Canada Canada, is the world's second largest country and it is the largest country in the Western Hemisphere. It comprises all of the North American continent north of the United States, with the exclusion of Alaska, Greenland, and the tiny French islands of St. Pierre and Miquelon. Its most easterly point is Cape Spear, Newfoundland and its western limit is Mount St. Elias in the Yukon Territory, near the Alaskan border. The southernmost point is Middle Island, in Lake Erie and the northern tip is Cape Columbia, on Ellesmere Island. Canada is bounded on the north by the Arctic Ocean, on the west by the pacific Ocean, and on the east by the Atlantic Ocean and its associated bodies of water, including Baffin Bay and the Labrador Sea. Canada has an abundance of mineral, forest, and water-power resources. The mining industry has been a major force in Canada's economic development in the past and is still the main force in the advance and economic activity and permanent settlement into the northlands. The principal minerals are petroleum, nickel, copper, zinc, iron ore, natural gas, asbestos, molybdenum, sulfur, gold, and platinum; in addition extensive beds of coal, potash, uranium, gypsum, silver, and magnesium are found. Fresh water covers an estimated 756 276 sq km or 7.6% of Canada. The many rivers and lakes supply ample fresh water to meet the nation's needs for its communities and for irrigation, agriculture, industries, transportation, and hydroelectric power generation. Canada has four principal drainage basins: the Atlantic Basin which drains to the Atlantic Ocean by way of the Great Lakes and the St. Lawrence River, the Hudson Bay Basin which drains northward into Hudson Bay via the Churchill, Nelson and Saskatchewan rivers, the Arctic Basin which is drained by the Mackenzie River and the Pacific Basin which drains into the Pacific Ocean via the Fraser, Yukon and Columbia rivers. Canada has six major physical, or physiographic, regions: the Canadian Shield, the Arctic Islands, the Great Lakes-St. Lawrence Lowlands, the Appalachian Region, the Interior Plains, and the Cordilleran Region. In simple terms, Canada can be considered a vast, saucer-shaped basin, bordered by mountainous lands on the west, east, and northeast. Hudson Bay and the lowlands along its southern shore form the central depression of this... ... During the last 75 years, the Canadian economy has been transformed from on based primarily on agricultural production and the export of agricultural products and raw materials to one based primarily on its manufacturing and service sectors, as well as a mining sector of continuing importance. Canada's economy reflects an affluent high-tech industrial society and resembles the United States, with whom it has close economic ties. This is one reason why a large percentage of the population live by the U.S.-Canadian border. Another reason is because a large number of the manufacturing plants are located in the southern section of Canada. Canada is rich in natural resources. It is a world leader in value of mineral exports and produces and exports many of the mineral needed for modern industrial economies. It's soils which are especially rich in the three prairie provinces of Alberta, Saskatchewan, and Manitoba, are intensively utilized and make Canada one of the world's largest exporters of agricultural products. Forests cover much of the land, and Canada is the world's largest exporter of newsprint and a leading supplier of lumber, pulp, paper, and wood products.

Use of Symbolism in Joseph Hellers Catch-22 Essays -- Catch-22

Use of Symbolism in Joseph Heller's Catch-22 The clerk sneezed three times in rapid succession and looked at me through watery eyes. "What did you say your name was?" I told him my name and he turned to a towering file cabinet overflowing with papers and brown manila envelopes. After sneezing three times and searching through a drawer, he pulled out a thin folder and laid it on the counter. "Ah," he said in a nasal voice laden with condescension and impatience. "I see you have no experience in our particular area of expertise. Come back when you get some experience." I explained that I was there to get experience. "Well, I don't see how you can find any work with your experience," the clerk groused, peering at me through a pair of horn-rimmed glasses. "Federal regulation Catch-22." He sneezed three times. I stared, trying to comprehend the logic of this ineffectual bureaucrat. He wouldn't hire me with my level of experience, but I could only get experience by working at this company. He sneezed three times. There was only one c atch, and it was Catch-22. Catch-22 was written in 1961 as a first novel by Joseph Heller, a former army bombardier who got combat experience in World War II from his base on the island of Corsica. Catch-22 became a classic American novel. Heller went on to write several other novels deriding bureaucracy and the military-industrial complex. Catch-22 follows the exploits of an Army bombardier during World War II. John Yossarian and his squadron were based on the small island of Pianosa in the Mediterranean. While the plot jumps all over the place in no chronological order, a story emerges. He loses his nerve for fighting when a man on his plane is killed and Yossarian realizes that the war will be ... ... of Baghdad, and the Sheik of Araby. These amazing facts about Milo seem to imply that he is more than one man. This is supported when Milo gives his syndicate the name M&M Enterprises, implying that it is not a one-man company. These observations led me to put some thought into Milo. I concluded that Milo was meant to symbolize the military-industrial complex that during the 1960s, when the book was written, caught the country in a Catch-22 and held it for decades. The more contracts and power were given to the companies, the more power they had to manipulate the rise and fall of Cold War tensions and continually bloat the military budget. But the companies were needed to combat the threat of Soviet power that hung over the country. There was a catch, and it was Catch-22. Bibliography Heller, Joseph. Catch-22. Dell Publishing Co., Inc, New York. 1961 Edition.

in What Ways Did The Nazis Try To Eliminate All Jews I Europe In The Years Of 1941 Onwards?

When the Nazi Party came to power in Germany in January 1933, it began a racial attack on the German Jews. The treatment of the Jews became rapidly worse between 1933 and 1939. Jews had been treated badly in Germany and Europe for hundreds of years. They had been attacked and were treated differently to everyone else. When Hitler started his attack on the Jews it was nothing new, which meant that no one would ever have guessed what was coming next for the Jewish community. In this short essay I will decide what forms of prosecution the Nazis used? And what effects all this had upon the Jews between 1933 and 1939. Hitler wrote an autobiography called ‘Mein Kampf'(my struggle). He wrote about his hatred for the Jews and how much he hated the Government and Jewish polititions for signing the Treaty of Versailles. He thought Germany was being victimized by the treaty. Hitler had very anti-Semitic feelings and plans for the future. Hitler wanted a master race of pure German. In January 1933 Hitler's party came to power. This is where he launched his slow attack on the Jews. He started his campaign on marginalizing the Jews. He did this by random violent attacks of Jews by the SA, e.g the smash Jewish property such as businesses. The Germans hated the Jews because the Jews got all the best jobs such as doctors and lawyers. It gradually got worse. On the 1st April 1933 there was a boycott of Jewish businesses for 1 day. On the 7th April the Jews were banned from some jobs. This was only the start of Hitlers plan for the Jews. The worst was yet to come. From 1933-35 Hitler used propaganda against the Jews. Hitler gave huge public speeches on how much he hated the Jews and what he had planned for them in the future. Hitler portrayed the Jews as ugly, evil money grabbing selfish individuals. He treated them as if they weren't living people but animals or dirt. He didn't just use speeches as his source of getting the word around. He used newspapers, magazines and even school text books! In 1935 two new laws pushed anti Semitism to greater heights (The nuremburg laws). The laws barred Jews from being German citizens and non Jews marrying Jews. By doing this Hitler could start on having a pure race and scrap Jews from German society. Then came The Olympic Games in 1936. Hitler didn't want the other countries to see the height of the anti-Semitism so kept low for a while. He also didn't want countries to boycott the games. Once the games were over Hitler got back to his plans. Over four thousand businesses were confiscated off Jewish business men in 1938. On the 9th November 1938 a man named Dr.Goebbels told the party leader that there had been anti-Jewish rioting. The Fuhrer had decided that such actions were not to be carried out by the parties. The Reich Propaganda Director said that they were not to be seen in public. Jewish school students took a huge hit after the Kristall nacht. The all got expelled from there school. From here on a lot of things were changed in schools. All old text books were scrapped and new anti-Semitism versions were distributed. In the books it described the Jew's as nasty beings. It was all taught as if it was a scientific truth. My conclusion shows that the treatment of the Jews grew beyond marginalization, and further than ever thought by me. The acts of violence were taken too far by the Germans by 1939.

Homeostatic Imbalances a person on Dialysis Might Face Essay

The human body relies on homeostasis to function properly, so the body makes adjustments constantly to keep balanced within physiological limits. The kidneys in the urinary system are a major workhorse in keeping the body in balance. They regulate the ionic composition of blood, pH of blood, blood volume, blood pressure, blood glucose, production of hormones, and excretion of foreign materials and waste products (Jenkins & Tortora, 2013). If this process fails or there is impairment (renal failure), then a person relies on dialysis to artificially clean the blood, remove excess fluid and electrolytes. The patient will have to go to a facility to have this done on a routine schedule. The dialysis machine uses dialysate solution to maintain diffusion gradients that help with removing waste and add other substances; meanwhile the patient will also be heparinized to prevent clotting during the procedure. Patients with renal disease or renal failure have a lot of electrolyte imbalances an d most commonly will present hyperkalemia (too much calcium). The excess calcium can cause arrhythmias. After dialysis the patient usually will have severe cramping due to the shift in pH and removal of excess fluids (concentration). Patients are at risk for thrombosis, urine retention or incontinence, insomnia, imbalanced glucose, dehydration and hypertension. Homeostasis is key for all systems of the body to function, including temperature regulation. The enzymes have a specific range in which they can work. The patient can help their situation by strictly following a prescribed diet; including proper hydration and getting enough exercise and sleep (Clinical Practice Guidelines for Bone Metabolism and Disease in Chronic Kidney Disease. Connection Between Salt and Water in Maintaining Blood Volume and Blood Pressure Changes Water and salt play an important part in blood volume and blood pressure. The first step in regulation of blood volume is in the kidneys; where water and salt are excreted into the urine, based on the needs of the body. One factor controlling water and salt is based on hormone response. The renin-angiotensin-aldosterone (RAAS) hormones effect the release on water and salt into the urine. Sodium is controlled by angiotensin II along the  proximal tubule, loop of Henle and the distal tubules. Aldosterone in the collecting tubules also stimulates sodium to move from the tubules into the interstitium, bringing water along as well and increasing blood volume, thus increasing blood pressure. The antidiuretic hormone (ADH) is on the end of the distal tubules and allows for more water resorption. Water will reenter the interstitium if the existing is hypertonic by way of osmosis to reduce water loss and urine volume. High blood volume increases blood pressure, which increases the blood flowing through the kidneys (Cardiovascular Physiology Concepts, n.d.). This increases the glomerular filtration rate which will put more water and salt into the urine and then lower the blood volume and reduce the blood pressure because of a higher/faster rate of processing. Homeostasis is always trying to be achieved. References Cardiovascular Physiology Concepts. (n.d.). CVPhysiology. Retrieved May 6, 2014, from http://www.cvphysiology.com/Blood%20Pressure/BP025.htm Clinical Practice Guidelines for Bone Metabolism and Disease in Chronic Kidney Disease. (n.d.). Clinical Practice Guidelines for Bone Metabolism and Disease in Chronic Kidney Disease. Retrieved May 6, 2014, from https://www.kidney.org/professionals/kdoqi/guidelines_bone/guide6.htm Jenkins, G. W., & Tortora, G. J. (2013). Anatomy and physiology: from science to life (3rd ed.). Hoboken, NJ: Wiley.