With Reference to Relevant Research Studies, to What Extent Does Genetic Inheritance Influence Behavior?

There is currently a substantial body of research supporting the argument that there is a genetic influence on numerous human behaviors, such as homosexuality, intelligence and personality. One indication that behavior has a genetic basis is that behavior is often species specific. Examples include the warning behavior of prairie dogs or the mouth to mouth sharing of blood amongst vampire bats. The closer our genetic resemblance is to a certain species, the more behaviors we have in common. Since long it has also been known that behavior can be bred true, which is the reason why some breeds display specific behaviors. Behavior is also known to change in response to changes in biological structures or processes. Examples include the use of the SSRI drug which alters the reuptake of serotonin in the synapses and consequently our mood, or the loss of important cognitive functions due to brain damage. As the anatomical structure and the physiological processes depend on our DNA we can infer that genes indirectly influence our behavior. It is important to bear in mind that the brain can alter its structure from experience, but this capacity must clearly be genetically determined. Most researchers agree that all behaviors are more or less indirectly influenced by genes. Where they disagree is the extent to which genes influence behavior. Some behavior also seems to be more influenced by genes than others. The influence of cognitive, social and cultural factors on behavior cannot be denied, and even though there may be a genetic predisposition for many disorders, the extent to which the genotype is expressed in its phenotype will depend on environmental influences. The stress-vulnerability model, for instance, assumes that the onset and symptoms of mental disorders are influenced by three interacting factors; biological, environmental and protecting factors that may protect the individual against development of a disorder. A study that illustrates the interaction of genes and environment on behavior is a molecular genetics study by Caspi et al. (2003). Caspi et al. investigated the relationship between the 5-HTT gene and occurrence of depression in 847 New Zealanders. The 5-HTT gene is responsible for the production of serotonin in the body, which in turn has an influence on our mood. A DNA sample was taken of each participant, who also was asked to answer a questionnaire on depression. In order to ensure the participants’ honesty in their self report, their responses were cross checked with a friend of their own choice. The researchers also controlled for levels of stressful life events. The results showed that participants with a short allele on the 5-HTT gene had an increased vulnerability for depression between the ages of 21 to 26. The study also found that the participants only had developed depression if they had suffered from stressful life events, no matter whether they had a propensity for the disorder or not. Replications of the Caspi study in different countries by Chiao and Blizinsky (2010) further support a gene – environment interaction for depression. They investigated the prevalence of the short allele in the 5-HTT gene in different populations and found that there are higher frequencies in populations that are considered to have a â€Å"collectivist† culture, such as Asians, and that there are lower frequencies in populations with an â€Å"individualist† culture, such as Europeans or North Americans. This seems counter-intuitive, considering that depression is more common in individualist cultures than collectivist cultures. Asians should genetically be more prone to depression than Europeans and North Americans, yet Europeans and North Americans are more likely to suffer from it. The research is suffering from several methodological problems. It is possible that depression is as common or in the East as in the West, but that it is underreported. If the data is to be trusted, it suggests that Asian cultures may have better protective factors against the development of depression compared to Western culture, such as better social support. These findings raise potential ethical issues of discrimination and prejudice. Because of the methodological weaknesses of the research, the findings are not conclusive. Most research supports an interaction between genes and environment on behavior. Genetic research on twins and families usually measure the degree of similarity in characteristics, such as intelligence, between genetically related and unrelated individuals. From this comparison, a concordance rate between 0 and 100 is calculated. If the rate is close to 100, the behavior is assumed to have a strong genetic basis. On the other hand, if the rate is low, environmental factors are thought to play a major part. Some of behaviors that have the highest concordance rates are homosexuality, schizophrenia, alcoholism, general mood levels, and intelligence, with average concordance rates between 60 and 70. Behaviors with lower concordance rates include depression, personality, religious values, political beliefs and vocational interests, with average concordance rates of around 30 %. It may seem curious that some of the latter behaviors have a small genetic component, and it is possible that the concordance rates are flawed by methodological issues. The concordance rates fluctuate between studies of the same behavior. This may be due poor control of confounding variables. Some relationships may be purely coincidental, such as in a famous study by Bouchard where two identical twins raised apart had a wife with the same name and in addition had named their son by the same name. Even if monozygotic twins that are raised in different families exercise similar behavior, it can also be because they are raised in similar social and cultural settings, because they look similar and therefore are treated the same, or because they exercise similar behavior patterns of adopted children. Also, one cannot rule out that researcher expectancies and small sample sizes can influence the concordance rates. Finally, there is a construct validity problem of the studied behaviors. Concepts such as intelligence lack an agreed upon definition, and some mental disorders are viewed differently in different countries. It is therefore difficult to compare concordance rates between such studies, as they are measuring different concepts. Even so, it is possible that if personality and talent has a genetic component, individuals may be biologically more inclined to some interests than others, and thus may be more likely to adapt a certain value system or vocation. Even though there are methodological problems involved in genes and behavior research, there is overwhelming evidence that there is an influence of genetic inheritance on most behaviors. The extent of this genetic influence is however still controversial, and may vary depending on the behavior.

Felons and the Right to Vote

Sara Duran-Campos Professor Gould English 111 December 12, 2012 Convicted Felons Should Not Be Allowed to Vote Many Americans were not allowed to vote these past elections. It wasn’t because they didn’t pay taxes or were mentally incompetent or underage. The reason why they can’t vote is because they are convicted felons. Certain states do not give back the right to vote after Ex-convicted felons have paid their debts or completed their time in jail. Some states have a probation period before the ex-felon is allowed to vote.There are some states that go to the extent to never return the right to vote to felons or ex-felons. The right to vote to felons should be taken away as a form of punishment. After completing their time in jail felons, which now are ex-felons, should have their right to vote restored. A felony is a serious crime usually punishable by imprisonment or death. Felons are people that have been convicted of a crime such as murder, rape, arson, chil d molest, drug offender and burglary. Virginia is one of many states that takes the right to vote away from felons as a form of punishment.Maine allows felons to vote even when they are imprisoned. The act of taking away the right to vote from felons and ex-felons is called Disenfranchisement. People that are in favor of disenfranchisement believe that those convicted of a crime have shown poor judgment therefore, proves them unfit to make good decisions when it comes to elections. Some believe that felon disenfranchisement laws also have a big racial impact because certain percent of population have their right to vote taken away more than others.Rates of incarceration and sentencing for African-Americans are higher than Caucasians, Latinos, and Native Americans. It seems like a good point but voting requires certain minimum standards of and trustworthiness. Those who have committed serious crimes against their fellow citizens do not meet the standards of voting. Discrimination whe n sentencing a felon should not be practice in any court. If there is any proof of discrimination the government should that addressed too. Any citizen that does not want their right to vote taken away should not commit a crime.Voting is and should be a privilege for everyone without discrimination. Voting should not be allowed in prison. Felons are in prison because have not paid their debt yet. They are in the process of doing that. Felons have lost their right of freedom and other civil rights after committing a crime. The right of voting should also be taken away as a form or punishment. The right to vote should be withheld and return after release from prison. Those that support felons right to vote believe that a felon’s debt to society is their time behind bars. They don’t believe that felons should lose their right to vote.Section 5: Felons should pay Their debt * (Use your evidence to support it) * Comment on how you feel (Don’t use I feel, just say it) about this information in relation to the overall message. * Another point to support what was said in the beginning of the paragraph * Evidence * Comment on this as well * Transition * Section 6: Felons Should Have a Restoration of Vote * The Argument of felons and their right to vote is very important in the United States because many Americans were not allowed to vote this past elections due to being an ex-felon. Comment on how you feel (Don’t use I feel, just say it) about this information in relation to the overall message. * a study suggesting that former offenders who vote are less likely to return to jail. Evidence * Thirty-five states prohibit at least some people from voting after they have been released from prisonTransition * Section 7: Conclusion * Restate thesis * Reiterate your major points * Therefore, it is evident * Strong ending. Works Cited Browne, Sharon, and Roger Clegg. â€Å"Felons Have Lost Their Right to Vote. † Los Angeles Times. Los Angeles Times, 13 June 2010. Web. 01 Dec. 2012.

Macbeth Compared to Hitler

Although literature is fiction, often the conflict in a work will be strikingly similar to that of a real event. For example, the central issue of the abusive dictatorship of Macbeth in Macbeth, by William Shakespeare parallels that of the terrorizing dictatorship of Adolf Hitler during the early part of the Twentieth Century. In both of these horrible situations, there is a similarity in the challenging rise to power each must go through, their traumatizing dictatorships which destroyed many lives, and the treacherous downfall which ultimately led to their demise. Macbeth and Hitler were both loved by their people, but both charismatic leaders manipulated the people to gain power. Macbeth was respected and loved by the King and the people of Scotland. When the Thane of Cawdor lost his battle, the King of Scotland decreed him to death and elected the victorious General Macbeth to the position of Thane. Duncan said to Macbeth once he was Thane of Cawdor, â€Å"My Worthy Cawdor† (1. 4. 54). Duncan respected Macbeth and trusted him as Thane of Cawdor Macbeth had previously been visited by three witches when he was with Banquo and was told that he would never become king. The witches said to Banquo that Macbeth will never be king and the King’s sons would eventually become kings and rule the land. Macbeth was jealous and knew he had to kill the king in order to gain power. Lady Macbeth and Macbeth created the plot to kill Duncan and seize power through force. Their plan was to kill Duncan and blame it on the guards by putting the bloody daggers in the hands of the guards. Lady Macbeth and Macbeth followed through with the plan and Duncan's sons ran away. Then Macbeth turns around and blames the sons because they left right when Duncan died. The people of Scotland believed the story and Macbeth falsely gained respect from the people and gained power. In a similar parallel, Hitler too gained power by manipulating the people of Germany to earn their respect. Hitler and his country were in the middle of an economic depression during the early Twentieth Century, and this was a ripe time for a charismatic leader to emerge. The times were tough for the people of Germany and Hitler saw that he could gain power with a little manipulation and appealing to the desperate people’s needs. Hitler ran for president and made many hopeful, inspirational speeches to large crowds of people. When Hitler was in his campaign to regain power in the Nazi party, he threw a speech in a large hall. People were amazed at how well he spoke and seemed to know their problems and were inspired. â€Å" Former party leaders, who had come only to watch, now marched onto the platform, shook his hand, or embraced him. †(Stewart 46). The German people fell in love with him and followed his political rise very closely and supported his message. Even though Hitler lost two close political races to Paul von Hindenburg, he ended up succeeding him in office when von Hindenburg died and made it possible for Hitler to become president. Hitler needed more support to legalize his Nazi party. In order to gain more support, Hitler set fire to the Parliament building in Germany. The German people were scared and Hitler told the public that the communist had set the building on fire. The people falsely believed him and had trust in Hitler giving him more power than ever before. Macbeth and Hitler’s dictatorships were both terrorizing and frightful, especially to the two groups of people they ruled. When Macbeth was in power, he was paranoid of a conspiracy being launched against him. Macbeth was so paranoid that he had spies in every house, and killed many innocent people. Macbeth feared that Banquo, his friend, was talking about him and grew weary of him. He hired three murderers to kill Banquo once he set off from Macbeth’s kingdom. Macbeth thought he saw Banquo’s ghost and thought that it came back to haunt him. Macbeth seemed to have been losing his mind and he was guilty of Duncan’s death. Macbeth killed his own friend because he thought Duncan was trying to take power back. He had been so paranoid that he had a spy in every house to report of any conspiracies among the people. If the spies would hear anything, Macbeth would kill those who the spies reported back on. Hitler’s dictatorship was long, terrifying, and stressful. Hitler was in the middle of a war when he was in power. He had the whole world fighting against him as he was trying to gain control of the whole world. Hitler had been so stressed and tired from war that he was mentally unstable. To cope with the long and stressful war, Hitler took drugs. The drugs made him an even worse and cruel dictator. Hitler started genocide in his home country. He persecuted the Jewish population and put them in extermination camps. This dilemma was known to be the Holocaust. Hitler killed six million innocent Jewish people. Hitler and the Nazis soldiers burned, shot, and gassed the Jews. Once in a concentration camp in Germany, the Nazis said â€Å" Beat Those Jews†(Rees 179). Hitler made the Germans and Nazis convinced that they should kill many innocent and harmless people. Hitler grew weary of conspiracy. He thought people were out to get him. Hitler created the Nazi police. The Nazi police were run by Himmler. The police ran on the principles of â€Å"If you don’t speak you don’t get hurt†. The police insured that no one was speaking against Hitler and his political decisions. Macbeth and Hitler both had a treacherous downfall. Macbeth was mentally unstable and he was making poor decisions. Macbeth was being attacked from Birnam Woods by the English army and Macduff. The prophecies were coming true that the woods would walk to Macbeth’s kingdom and kill him. The English army picked up branches to disguise themselves and hide their numbers. Macbeth and everyone were falling apart and knew they were going to die. Lady Macbeth knew what was coming, and had enough of Macbeth and his terrible reign and took her own life. When Seyton heard a cry from the castle, he found that she died. Seyton said to Macbeth, â€Å" The Queen, My lord, is dead†(5. 5. 16). Macbeth had lost everything he lived for and his kingdom. Macduff found Macbeth for a standoff. Macbeth accepted his fate and fought with courage. Macbeth died and Malcolm took the crown and became king. Hitler’s downfall was treacherous and lethal. Hitler was in the middle of a war and his army was weakening. The allies were closing in on him and his nation was being destroyed. Hitler was so stressed from the war and all of his struggles that he became crazy and addicted to drugs. While he was in reign, he had 42 assassination attempts against his life. Many of the attempts were from his high ranking generals, and political powers. The people could no longer take what he was doing to the country. Hitler took his own life by shooting himself. Macbeth and Hitler’s rise to power, dictatorship, and downfall are similar but occurred in different times. Hitler and Macbeth were both loved by people of their country. They both manipulated facts and used this to gain the people’s trust and respect. Both Hitler and Macbeth killed many innocent people. Both men were involved in war. Ultimately, both Macbeth and Hitler were both attacked from various forces. Both men accepted their fate and died. Hitler killed himself, and Macbeth died in his last stand against Macduff.

The Criminology of Terrorism Essay Example | Topics and Well Written Essays - 250 words

The Criminology of Terrorism - Essay Example A soft target, according to terrorist conscious thinking, is an unarmed person or places, whose activities are predictable and thus easy to control and influence (Edwards, 2015). On the contrary, a hard target is a fully armed person or a heavily guarded place, and thus unpredictable because it is prepared to face any challenge brought along by intruders. Terrorist seems to have abandoned such hard targets, which include military bases, and governmental premises because they seem not to convey their intentions and makes it easy for their enemies to study and master their weapon technology and predict their moves. With soft targets, anyone and everyone is a victim. After a series of bombings and killings in megastructures, military bases, governmental buildings, and other highly rated places, people took refuge in hotels, shopping malls, and other social events. Little did they know that it could soon be an easy target? A good example is the Al-Shaabab, which attacked the Westgate Shopping Mall in Kenya last year and a local University this year, killing more than 200 people (Cruickshank, 2013). The latest issue of an Al Qaeda magazine in the Arabian Peninsula advocates the use of soft targets, because they are easy to attack, cause lot damage, and leave without being noticed (Goldstein, 2007). In their suggestion, they urged Jihadists to randomly shoot people in restaurants in Washington DC. Intensity o security by most governments on terrorist hard targets has forced them to change their strategies so that they can accomplish their mission amidst such difficulties. This has seen hotels, restaurants, shopping malls, social events; churches and mosques become easy targets because their acts happen swiftly. In return, they get the attention, while at the same time causing massive havoc in society.

John F. Kennedy Speech in Regards to the Cuban Missile Crisis Essay

John F. Kennedy Speech in Regards to the Cuban Missile Crisis - Essay Example The document begins with a very brief timeline of events that lead up to the evening in question when Kennedy decided to address the American people about his plans to deal with the crisis at hand. The two biggest players during this period in time were Kennedy and Russian President Nikita Khrushchev. The source was created as a way to give the reader an idea f the events that lead up to the speech, while also including the text of the exact speech which Kennedy gave that night. After observing the main page, the primary source was created as part of a greater source collection on July 4, 1996. After selecting the feature to learn more about the website, the reader is able to read that The History Place is in fact from the Boston area and most importantly, not a part of any political affiliation. It was created by Philip Gavin who attended both Northeastern University and Boston University. Important to note, unless otherwise mentioned, the website reports that the articles that do n ot make specific notation of another author, are in fact written by Gavin himself. The intended audience of the user would be anyone that wishes to know more about the history of the United States and taking into consideration a few of the other sources located on the site, the history of the rest of the world as well. Primary benefit from this site would undoubtedly be felt by those who are students. In looking at the information and the way in which it is arranged, it appears that the primary goal of the site creator(s) was to be first and foremost factual in the nature that the information is shown, judging by the numerous instances that speeches are included, so that the readers are able to fully grasp the material which they are reading. With the fact that the website claims to have no political connections, thus claiming a sense of political neutrality, it would have to be assumed that the presentation was made with the utmost concern for no sort of bias as it came to the material which was included. As for whether or not the document contains words which could have changed meaning over time, it would be quite doubtful that the words expressed in the 1962 speech by Kennedy would have changed meaning in the last 46 years. Other speeches provided on The History Place, in dating back to the 1500s, would most definitely have word usage that, in looking at today's modern society, would have changed meaning over time. While the dialect which President Kennedy spoke in was New England and as such does alter the manner in which words sound as they are spoken, despite this nothing which he would have said would differ in meaning now. The document has an incredible value for both teaching, as well as learning. In an era of study of times of possible serious conflict faced by world leaders, the Cuban Missile Crisis was the definitive example of a major world power on the brink of possible war with another country. The historical questions it raises about the past center on the decisions of those in power and how it can lead a country to a state of peace, or a state of war. Historians and students both can engage with the speech to find a better understanding of what one leader faced as he set out to save his people and the rest

Team Taghleef company Essay Example | Topics and Well Written Essays - 250 words

Team Taghleef company - Essay Example The lockout has the ability to secure energy isolating devices by locking the system in lock mode (Gustin 32). Bill Oliver also talked about the importance of safety audits, which he defined as the means used to identify potential issues prior to their having an impact on the plant’s safety. It entails a systematic examination to determine whether arrangements related to safety of processes comply with the required standards, as well as whether they are effectively implemented (Gustin 44). Taghleef also uses safety audits to ensure that they have required staff competency in facility and equipment operations, adequate performance of equipment to expected levels, and the adequacy of arrangements for any emergencies. Finally, the issue of behavior in the facility was touched on, especially behavioral-based safety. Bill Oliver contended that this is a controversial method of ensuring safety and that it needs to be applied correctly. To do this, Taghleef Company ensures that management and employees are involved in its formulation; they clearly define the expected behaviors at every level, observe the target behaviors, attain feedback the target behaviors, and derive their target behaviors from their safety

The Great Gatsby Essay Example | Topics and Well Written Essays - 750 words

The Great Gatsby - Essay Example Instead of buying fulfillment, joy, and new life, Gatsby’s wealth ended up shrouding him in loneliness, despair, emptiness, and ultimately, death. Gatsby’s long lost love, Daisy Buchanan, also chased after the futile illusion that money and social stature would bring her happiness, and her delusions of grandeur landed her under the same pall of desperation and isolation in which Gatsby found himself. After a close analysis of Fitzgerald’s The Great Gatsby, it becomes quite evident that he uses various characters to show how affluence and the quest to gain it - the American dream - can become the very vehicle that ushers in misery. On the outside, Jay Gatsby is the epitome of the American success story - a man who grew up from a modest beginning and worked hard to make his once unreachable dreams become a reality. What many would call a healthy ambition to gain what he wants, is actually a compulsion of Gatsby’s - one to secure the woman of his dreams, who he sees as attainable only through his acquired wealth. After being away for years at war and making a fortune, Gatsby comes back to find that his unrequited love had married. But Gatsby believed that Daisy’s moral commitment was no obstacle for his higher stature, which he believes has earned him the ticket he needs to finally gain the ultimate object of his desire. One landmark event in the novel symbolizes Gatsby’s ultimate acquisition, â€Å"He knew that when he kissed this girl, and forever wed his unutterable visions to her perishable breath, his mind would never romp again like the mind of God,† (Fitzgerald 110). Gatsby had waited his entire life for this moment, and this kiss served to him as being an eternal seal of success that would make Daisy his: â€Å"Then he kissed her. At his lips’ touch she blossomed for him like a flower and the incarnation was complete† (111). But the only thing that made this transformative kiss possible was the material and status gains Gatsby had earned, as he believed that the love he had for Daisy before the war was not enough to win her over or prove his worth. Because Gatsby had played the game of consumerism and acquisition for so long, this episode proved to be more of a corporate takeover than an emotional experience. Consequently, the reader soon finds out that power and money are not resources from which love can be built, but rather, mechanisms that work to destroy it. The deteriorating effects of money and power are quite evident in Daisy, as well. She did not totally fall for Gatsby until he came back as a millionaire. Once he embodied the image of success, Daisy believed Gatsby now provided for her the ticket to happiness, exuding more prestige than her husband ever could. The author shows Daisy’s materialistic bent on and obsession with wealth and status when describing her thoughts about the â€Å"old money† and â€Å"new money† districts where she liv ed, â€Å"She was appalled by West Egg, this unprecedented ‘place’ that Broadway had begotten upon a Long Island fishing village - appalled by its raw vigor that chaffed under the old euphemisms and by the too obtrusive fate that herded its inhabitants along a shortcut from nothing to nothing,† (Fitzgerald 107). Here, the reader can see Daisy’s utter distaste for the regions that did not fit in with the economic grand scheme of things. The money that she had bought into through marriage was not as appetizing as the fresh money that Gatsby so flamboyantly threw around

A Brief Analysis of the Development of English as a Global Language Essay

A Brief Analysis of the Development of English as a Global Language - Essay Example As the report declares social change will contribute to change in status of a language, as Gerry Knowles implies in a study of the history of language. This paper stresses that medium can become the official language of a country when it is adopted as the mother tongue and used by â€Å"such domains as government, the law courts, media, and the educational system. English did not achieve global status by way of one or two variables: several factors contributed to the process and arrival, factors which are part of a slowly evolving phenomenon that parallels the social changes experienced by numerous cultures over many eras. The culture of nationalism and the revolutions lead to worldwide expansion, as does the Industrial Revolution: electricity, roads, railroads, and airways introduce and facilitate transportation, commerce, migration. The farmer, no longer isolated in rural domains, picks up the local dialect or brings his own to the towns. Tradesmen, needing a common medium, trade words. With the printing press, administrations, and the London-based dialect passing to greater reaches, the shifts and adaptations make English both l ocalized and â€Å"normalised†. With education, standardised English is formalised. With film, television, and satellite technology, a trend is clearly toward the globalised. And with language change facilitated by the development of new technology that leads to improved communications.

Art Essay Example | Topics and Well Written Essays - 500 words - 67

Art - Essay Example The point of view of the visual art argument is to bring out the symmetrical structural balance as per the balanced colors used for painting. Therefore, this abstract composition piece is meant to bring out aesthetic balance of nature as per the colors that have been used through visual composition. Sensational effect is a factor to the aspect of the artistic abstract composition. This is due to the notion that, the colors and lines used bring out a sensational feel of any space that is a factor of the environment. My visual argument is based on the colors that have been used, the lines and patterns used for bringing out the balance as perceived of nature. This is based on the colors that have been used by the artist for this abstract piece. I used pattern, line, recurring patterns and proximity as my compositional interpretation of the abstract due to the emphasis that they bring out on aesthetics appeal. The most persuasive elements include balance brought in symmetrical from. This has been enhanced by the balance of use of colors. The balance brings out the feel of nature whereby, everything is aligned and proportional thus enhancing nature. The composition incorporated the use of line and color to form a pattern. The changes that are evident through the composition of abstr act are that, the colors have been manipulated to suit aesthetic appeal. The compositional choices are mainly based on color, line and form. This is because of the pattern that has been brought out through the line and colors used. Persuasive elements used include proximity in terms of softness of the painting and organizational structure. I believe that the pattern that has emerged gives the abstract painting a different view of aesthetics and appeal in nature most individuals’ perception is that, nature should always have specific colors

Public sector management and governance Essay Example | Topics and Well Written Essays - 2250 words

Public sector management and governance - Essay Example For example market-type mechanisms like contract giving. New public management also includes high emphasis on performance, maximization of outputs and great level of customer orientation. New public management developments include several economic, political, social and technological factors. Countries that adopt new public management are found to be witnessing fiscal and economic crises. This has resulted in the attempts to increase efficiency and reduce the cost of providing public services. The crisis encountered by the welfare state created several doubts about the role and institutional nature of the state. In many developing countries, developments in public administration and management have been accelerated by external pressures. Moreover, these reforms have happened in the background of structural adjustment programs. Other factors of new public management developments include pre-eminence of neoliberal ideas that existed in the late 1970s and the deployment of efficient int ernational management advisors and consultants on various reforms. Other factors in new public management include the development of information technology. For developing countries, new public management developments include great emphasis on proper governance and lending conditions. Earlier, new public management was considered as a phenomenon of developed countries, typically Anglo-Saxon, phenomenon. In the 1990s we have seen applications of different alternative of new public management practices in few developing economies and transitional economies. Downsizing and user fees are introduced in several countries, for example African countries. These activities are related to different structural adjustment works. Autonomous agencies included in the public sector are formed in certain countries. For example, the autonomous hospitals in Sri Lanka, Ghana and Zimbabwe. In Uganda and Ghana we found the hiving-off of excise and customs and revenue divisions to create executive agencies . Performance contracting as well as contracting out have been the major policy options in different crisis states. Contracting out has been considered as a tool to develop SOEs, state-owned enterprises. This provided more operational freedom to SOE managers while making them responsible for the performance of the enterprises. Grants, sanctions and rewards are implemented for the performance enhancement of enterprises. Performance contracts are introduced in different sectors like agriculture, transport and telecommunication. Countries like India, Bolivia and Ghana have implemented this. Contracting out is put into practice in the various sectors. Delivery of public services including road maintenance, waste management, laundry services, catering services, health services and other urban services are contracted out. In Zimbabwe we find the contracting out of different public services. Even though the adoption of new public management practices appear to be beneficial in certain case s, they have certain limitations to be applied in come crisis states. In Brazil and few other African countries new public management have brought cost savings while contracting out public works like road maintenance. However these techniques bring certain limitations in few states. The inefficiency of new public management in such countries reveals that there are institutional problems and other issues that

What is disabled Assignment Example | Topics and Well Written Essays - 250 words

What is disabled - Assignment Example Under ADA, disable may refer to a physical or mental impairment that may have a major effect on the major life activities of an individual (Blanck 17). To this respect, it is worth noting that either those individuals with previous record of such impairment or those regarded as having such impairment are covered. Reasonable accommodation refers any changes made to either a job or any other thing that is done in order to allow an individual with any disability to be able to not only apply for a job, but also enjoy equal access to the various benefits that are available to other employees at the workplace (Blanck 19). The fact that the employee has documentations from his doctor that he is medically obese and the fact that HR has qualified the employee as qualifying for reasonable accommodation under ADA implies that there is no need to get someone else to run warehouse errands for him since he is still able to perform the various essential functions of the job in question. In the case of Maryline, the fact that she has worked with the company for long and that she uses a wheelchair, then the employer’s obligations under title I requires that the employer provide access for an individual employee with a disability to perform the essential functions of his/her job which may include access to a building like in this case. When accommodating employees, it is not required that an employer makes its existing facilities accessible until a particular applicant or an employee needing such accommodation which will thus necessitate modifications that meets the work needs of the affected individual. In general however, it is expected that employers consider initiating changes that enables general accessibility though they are not required to provide access in places or facilities that need not to be used for benefits or activities related to

Mindy’s Sections Essay Example for Free

Mindy’s Sections Essay Profitability BJB intends to apply a six sigma approach to improving profitability in the innovative CD changers. Using such tools provided through this approach will lead to major cost reduction and quality improvements that will result in an increase in profitability. The approach will involve measuring capability of processes to produce services and products that remain free of defect. Experts at BJB will analyze standard deviation, short term performance data, and critical to quality (CTQ) characteristics to predict long-term process capability. Such analysis will apply concepts to the product, such as opportunity for defect, defects per opportunity, and defects per million opportunities. Experts previously described will use a four step approach to deploy this strategy. These steps include measuring of CTQ characteristics; analysis through benchmarking and gap studies, improvement, and control. With a ratio of 1 expert per 100 employees, BJB will lead more projects per year as well as have a potential savings of $175,000 per project. Reference: Harry, Mikel J. (1998). Quality Progress. Six Sigma: A Breakthrough Strategy for Profitability. American Society for Quality. Retrieved from: http://asq.org/qic/display-item/index.html?item=13334 Customer Complaints Management BJB will apply a Six Sigma approach to manage and improve customer complaints’ management process. This methodology provides an organized structure for solving and analysis of problems. BJB will apply DMAIC (Define, Measure, Analyze, Improve, and Control) phases to solve and define problems within the organization. First, the problem is defined, variables influencing processes are measured, cause for process failure are analyzed, improvements are planned and made as well as variables are controlled until a defined six sigma level and a solid level of customer satisfaction is determined. Reference: Riesenberger, Carlos Sousa, Sergio Dinis (2010). Application of the Six Sigma Methodology in Customer Complaints Management: A Case Study in the Automotive Industry. Retrieved from: http://www.pomsmeetings.org/ConfPapers/015/015-0345.pdf Environmental Regulations Compliance BJB must consider environmental regulations compliance in regard to computer and electronic product manufacturing sector (NAICS 334). This sector covers manufacturers of electrical distribution equipment and electrical industrial apparatus as well as other electrical equipment and supplies. Laws and Regulations that BJB must abide by include: †¢ Greenhouse Gas Reporting Program †¢ National Emissions Standards for Hazardous Air Pollutants (NESHAP): air toxics regulations: o Degreasing Organic Cleaners (Halogenated Solvent Cleaners) o Magnetic Tape (surface coating) o Semiconductor Manufacturing †¢ Stratospheric Ozone Regulations: o The Phase-out of Ozone Depleting Substances o Significant New Alternatives Policy (SNAP) Program: EPAs program to evaluate and regulate substitutes for the ozone-depleting chemicals that are being phased out under the stratospheric ozone protection provisions of the Clean Air Act (CAA). Compliance to such laws and regulations will assist BJB meet environmental obligations. Enforcement of legal action against BJB is a result of noncompliance to such laws and regulations. Reference: United States Environmental Protection Agency (2012). Laws and Regulations. Retrieved from: http://www.epa.gov/lawsregs/compliance/

Audit Planning And Risk Assessment Accounting Essay

Audit Planning And Risk Assessment Accounting Essay Chapter 6 [LO1] The audit plan documents detailed information about audit procedures to be performed on the engagement. T [LO2] Scaling the audit refers to fitting the audit work into the proper context in terms of the engagements size, environment, and complexity. T [LO2] Statutory audits are required on all integrated audits performed in accordance with international accounting standards. F [LO2] An audit plan will be the same regardless of whether the client company outsources its financial activities to a service provider or conducts the activities in house. F [LO3] Materiality is a measure of magnitude; yet, it is affected by both quantitative and qualitative factors. T [LO3] Materiality is first set at the account balance level and is then aggregated to the financial statement level. F [LO4] The components of the fraud triangle include incentive, opportunity, and rationalization. T [LO5] A client companys new or modified accounting information system requires more audit effort to understand the new system and assess its design and operating effectiveness. T [LO5] An audit strategy will focus on going concern issues for a client company operating in an industry which has experienced a recent market downturn. T [LO6] Computers are the primary resources used on an audit. F [LO6] A highly effective audit would have all of its testing performed at an interim Øلن¦ÃƒËœÃ‚ ¤Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ ªÃƒËœÃ‚ © date. F [LO7] An IT specialist may be used to inspect systems documentation and perform other procedures for an audit engagement when the client company uses new, emerging technology. T [LO7] Preliminary time budget information is compared to actual time worked and is used for purposes of billing, performance evaluation, and future bidding. T [LO8] Auditors test the operating effectiveness of those controls that are intended to prevent and detect material misstatements. T [LO8] Tracing refers to looking at the supporting documentation for a recorded number. F [App.A] A principal auditor may share responsibility for an audit opinion when another auditor performs all of the audit procedures for subsidiary of the client company. T [App.A] For accounts that involve significant estimates, require a high degree of judgment, or are susceptible to management override of controls, a principal auditor may completely rely on the work of others in determining whether those accounts are materially misstated. F Multiple Choice [LO1] Planning is a continuous process that must occur throughout the audit engagement because (a) disconfirming information is likely to arise. (b) the audit committee is likely to point out flaws in the original audit plan. (c) all information affecting the audit occurs concurrently. (d) auditor skill levels are continuously fluctuating. A [LO1] Development of the audit strategy includes all of the following activities except (e) specifying the work that has to be performed. (f) specifying the timing of the work to be performed. (g) documenting an audit planning memorandum. (h) defining initial estimates of audit risk and materiality. C Risk assessment points the auditor to the important areas of the clients operations and financial statements in order to (i) understand important areas of the clients operations and financial statements. (j) identify potential problems. (k) determine what needs to be accomplished during the audit. (l) all of the above D LO1,2] Which of the following is not a consideration for an auditor while scaling the audit? (m) The client company has multiple locations throughout the region. (n) Another firm is responsible for auditing one of the clients out-of-town subsidiaries. (o) An outside service provider prepares all of the client companys payroll accounting records. (p) The client company plans to hire and develop employees so that it can prepare its payroll accounting records in-house within the next two years. D [LO2] An experienced audit team will begin planning the audit before it knows all the specific information about a particular client company because (q) experienced auditors know the general framework of what needs to be done on any audit. (r) auditors experienced in the clients industry understand the activities and risks of the industry, which gives them an understanding of the important financial statement accounts and ICFR areas. (s) auditors experienced with this client company have already gained quite a bit of information from the client acceptance or continuance processes. (t) all of the above D [LO2] Scaling the audit refers to (u) weighing the risks associated with the clients susceptibility Ù‚ØØ ¨Ãƒâ„¢Ã¢â‚¬Å¾Ãƒâ„¢Ã…  ÃƒËœÃ‚ © to fraud. (v) preparing evidence for an outside service provider. (w)fitting the audit work to the specific characteristics of the client. (x) delivering products or services as contracted in the engagement letter. C [LO2] Deliverables refers to the (y) timing of the auditors acceptance of the client company. (z) products and services as contracted in the engagement letter. (aa)degree of correlation between the audit work to the specific characteristics of the client. (bb)auditors experience in the clients industry. B [LO2] The scope of the engagement depends upon all of the following considerations except the (cc) presentation of the clients accounting information. (dd) use and importance of IT to the clients activities and ICFR. (ee) ability to use audit evidence performed by the clients internal auditors. (ff) timing of the clients fiscal year-end. D [LO2] The scope of an audit teams work will be more extensive (gg) for a first year audit engagement as opposed to a continuing audit. (hh) when internal auditors perform work to be used as evidence by the external auditors. (ii) when a user companys auditor relies upon a report provided by an auditor of the service provider. (jj) for a company with effective entity-level controls. A [LO3] An internal control that is ineffective to the extent that it might not prevent the financial statements from being materially misstated is referred to as a (kk) significant risk (ll) substantive error (mm) material weakness (nn) tolerable misstatement C [LO3] Which of the following would not be an appropriate benchmark Ù†¦ÃƒËœÃ‚ ±ÃƒËœÃ‚ ¬ÃƒËœÃ‚ ¹Ãƒâ„¢Ã…  ÃƒËœÃ‚ © to use in setting financial statement-level materiality? (oo) a percentage of total revenue (pp) a percentage of total assets (qq) a percentage of current liabilities (rr) a percentage of profit from continuing operations C [LO3] The materiality threshold Ø ¹ÃƒËœÃ‚ ªÃƒËœÃ‚ ¨ÃƒËœÃ‚ © for each account balance or class of transactions is called (ss) tolerable Ù†¦Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ ¨Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã¢â‚¬Å¾ÃƒËœÃ‚ © misstatement (tt) material assertion Ø ªÃƒËœÃ‚ £Ãƒâ„¢Ã†â€™Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¯ (uu) substantive rule of thumb (vv) account deficiency A [LO3] For purposes of an integrated audit, materiality is assessed within the context of users who have (ww) appropriate knowledge of business and economic activities (xx) an understanding that financial statements are prepared and audited to levels of materiality (yy) the ability to make appropriate economic decisions on the basis of information in the financial statements (zz) all of the above D [LO4] Which of the following is not an area of interest for anti-fraud controls? (aaa) journal entries and adjustments made in the end-of-period financial reporting process (bbb) related party transactions (ccc) auditor credentials وؠ«ÃƒËœÃƒËœÃ‚ ¦Ãƒâ„¢Ã¢â‚¬Å¡ ØلؠªÃƒâ„¢Ã‚ Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¶ (ddd) significant management estimates C [LO4] An example of an incentive/pressure for fraudulent financial reporting risk factor is (eee) a threat to the client companys financial stability caused by rapid growth compared to that of other companies in the same industry. (fff) significant operations located across international borders in jurisdictions where differing business environments exist. (ggg) inadequate job applicant screening processes for employees with access to cash. (hhh) ineffective communication of the companys ethical standards by management. A [LO4] An example of an opportunity for misappropriation ØØ ®ÃƒËœÃ‚ ªÃƒâ„¢Ã¢â‚¬Å¾ÃƒËœÃƒËœÃ‚ ³ of assets risk factor is (iii) compensation ØلؠªÃƒËœÃ‚ ¹Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¶ inconsistent Ø ºÃƒâ„¢Ã…  ÃƒËœÃ‚ ± Ù†¦ÃƒËœÃ‚ ªÃƒâ„¢Ã¢â‚¬  ÃƒËœÃƒËœÃ‚ ³Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ © with expectations. (jjj) lack of complete and timely reconciliations of assets. (kkk) managements practice of committing to creditors to achieve unrealistic forecasts. (lll) known history of violations of laws and regulations. B [LO5] Significant developments within the client that affect audit strategy include: (mmm) A change in ownership and/or capital structure has occurred. (nnn) Acquisitions or discontinued operations have recently occurred. (ooo) The accounting information systems have been modified. (ppp) All of the above D [LO5] Significant developments in the clients external environment that affect audit strategy include: (qqq) Industry competition has increased. (rrr) Acquisitions or discontinued operations have recently occurred. (sss) A change in ownership and/or capital structure has occurred. (ttt) All of the above A [LO5] Going concern issues may arise when: (uuu) Acquisitions or discontinued operations have recently occurred. (vvv) The accounting information systems have been modified. (www) The economy has negatively impacted the client company. (xxx) Changes in applicable accounting standards affect the client company. C [LO5] When audit clients acquire new, more sophisticated IT systems, (yyy) The audit strategy will not be impacted as long as the duties of accounting personnel are primarily unchanged. (zzz) Auditors with advanced IT knowledge may need to be added to the audit team. (aaaa) The design of internal controls will be considered ineffective until those new controls have been tested. (bbbb) The timing of the auditors procedures for reviewing interim financial statements will be accelerated. B [LO5] One of the first procedures performed by auditors during on-location audit work is the (cccc) Development of the firms audit strategy. (dddd) Preparation of the audit report. (eeee) Design of the audit plan. (ffff) Establishment of an understanding of the companys ICFR systems. D [LO5] Auditors may obtain information about a client company during other engagements conducted for the client such as (gggg) audits of a subsidiary or other related party entity. (hhhh) reviews of quarterly financial statements filed with the SEC. (iiii) examinations of information included in a registration statement. (jjjj) All of the above D [LO6] Which of the following would not be likely to participate in an audit planning meeting? (kkkk) The core audit engagement team. (llll) The audit teams tax manager (mmmm) The audit teams partner for IT (nnnn) The chair of the clients audit committee. D [LO6] Which of the following items are included in the audit planning meeting? (oooo) brainstorming about fraud risks (pppp) establishing responsibility for preparing the financial statements (qqqq) establishing responsibility for monitoring of internal controls (rrrr) preparing the engagement letter. A [LO6] Which of the following items would an audit engagement partner likely communicate with the members of his or her audit team during a planning meeting? (ssss) Responsibility for notifying appropriate individuals of any significant issues or difficulties encountered during the audit. (tttt) Identification of the type of audit report to be issued. (uuuu) The need to complete the quarterly review before communicating with any tax professionals assigned to the audit engagement. (vvvv) Responsibility for notifying the audit committee and internal auditors of the firms specific audit approach. [LO6] The audit planning meeting must (wwww) take place before the client acceptance decision is made. (xxxx) be attended by the entire core engagement team and the predecessor auditors. (yyyy) establish an understanding among the members of the audit team about the objectives of the audit. (zzzz) prepare the internal auditors for the work they will be asked to perform to supplement the auditors procedures. C [LO6] The document that presents all of the issues discussed as part of audit strategy is the (aaaaa) engagement letter (bbbbb) quarterly financial statements (ccccc) audit planning memo (ddddd) risk assessment memo C [LO6] Which of the following items in not typically documented in an audit planning memo? (eeeee) audit engagement objectives and deliverables (fffff) the auditors understanding of ICFR and IT systems (ggggg) planned use of the work of others during the audit (hhhhh) results of the quarterly review process D [LO6] What is the primary resource used on an audit engagement? (iiiii) the clients IT systems (jjjjj) the auditors IT systems (kkkkk) human resources of the audit firm (lllll) the clients internal auditors C [LO6] To properly instruct and review the work of audit team members, the supervising auditor must: (mmmmm) keep abreast of accounting and audit issues and manage differences of opinion among team members regarding audit findings. (nnnnn) obtain instruction from the chair of the audit committee regarding the objectives of the audit engagement. (ooooo) communicate with the predecessor auditor regarding differences of opinion regarding prior year audit findings. (ppppp) all of the above A [LO6] It is important for auditors to be on-location on the last day of the clients fiscal year when the client (qqqqq) operates a restaurant that does a considerable amount of business on New Years Eve. (rrrrr) has significant inventory activities such that the receipts and shipments of inventories at year-end should be observed. (sssss) relies upon electronic verification to indicate the timing of transactions. (ttttt) refuses to pay overtime rates for the audit team during its busy season. [LO6] Which of the following is not a valid reason for the performance of audit procedures at an interim date? (uuuuu) More time is available for management to correct problems identified by interim audit testing. (vvvvv) The client company does not retain the records that are needed as audit evidence through the year-end time frame. (wwwww) Most controls and transactions cannot be audited during busy season. (xxxxx) More time is available for the auditors to concentrate on problem areas, if needed. [LO6] If audit tests are performed at an interim date, supplemental audit evidence: (yyyyy) is not necessary because the same controls are assumed to be in place that resulted in the balances tested during interim. (zzzzz) is still needed regarding the account balances between the interim testing date and the end of the fiscal year. (aaaaaa) is obtained from the predecessor auditor, when needed to corroborate any changes in the clients ICFR systems. (bbbbbb) is the responsibility of the audit committee, as it would be inefficient for the auditors to focus on a single audit area during multiple time periods. [LO6] When audit tests are performed at an interim date, the auditor must (cccccc) obtain a letter from management to confirm the continued performance of internal controls and accuracy of the year-end balances. (dddddd) perform roll forward audit procedures to determine whether a control continued to perform the same way through year-end. (eeeeee) reconcile account balances tested at an interim date with the year-end balances in the same accounts. (ffffff) Both (b) and (c) [LO7] Which of the following is an example of a specialist who might assist an audit engagement team on a high-risk audit area? (gggggg) actuary (hhhhhh) banker (iiiiii) internal auditor (jjjjjj) tax accountant [LO7] An IT specialist may be involved in an audit engagement to assist with any of the following except (kkkkkk) inspecting systems documentation. (llllll) inquiring of company personnel about how the processes are carried out and how IT controls are designed. (mmmmmm) preparing the IT planning memo. (nnnnnn) planning the tests of IT controls. [LO7] Which of the following is not a relevant consideration in deciding whether an IT specialist is needed: (oooooo) the client companys capital structure (pppppp) the complexity of IT controls and systems (qqqqqq) the use of emerging technologies (rrrrrr) the use of data by multiple systems or processes [LO7] Audit firms use time budgets for (ssssss) indicating the amount of time expected for the various levels of auditors for each audit area. (tttttt) tracking and reporting time spent on each audit area. (uuuuuu) billing and bidding and future engagements. (vvvvvv) All of the above. [LO7] Time budgets are typically (wwwwww) approved by the audit committee (xxxxxx) detailed by areas of the audit (yyyyyy) signed by the predecessor auditor (zzzzzz) All of the above. [LO8] Auditors test the operating effectiveness of internal controls only if they (aaaaaaa) are effectively designed to prevent or detect material misstatements. (bbbbbbb) address multiple risk factors. (ccccccc) are applied in conjunction with other controls to address a single risk factor. (ddddddd) cause susceptibility to material misstatements. [LO8] Substantive audit procedures are performed so that the auditor may identify (eeeeeee) deficiencies in the design or operating effectiveness of internal controls. (fffffff) weaknesses in the effectiveness of the client companys audit committee. (ggggggg) material misstatements in the client companys financial statements. (hhhhhhh) Calculations and controls that mitigate the risk of fraud. [LO7] Which of the following is not a form of audit evidence? (iiiiiii) recalculation (jjjjjjj) reperformance (kkkkkkk) repetition (lllllll) inquiry [LO7] ICFR tests to provide evidence on whether the controls can be relied upon for the financial statement audit can be performed (mmmmmmm) only during year-end because they must be performed at the same time as financial statement audit procedures. (nnnnnnn) only during interim because they must be performed at the same time as financial statement audit procedures. (ooooooo) at any time the evidence is available, as long as the entire period of reliance is evaluated. (ppppppp) at any time after the substantive procedures have been completed, so that the opinion on financial statement misstatements is not superceded by the opinion on the effectiveness of controls. [LO8] Sufficient evidence may be provided without examining all of the transactions in an account balance is the auditor uses well-designed (qqqqqqq) sampling approaches (rrrrrrr) internal control procedures (sssssss) inspection techniques (ttttttt) assertions related to the fair presentation of account balances. [LO8] The nature, timing, and extent of audit needed audit tests will depend upon the answers to each of the following questions except TYPO / Grammar suggest deleting highlighted words (uuuuuuu) How could a material misstatement happen? (vvvvvvv) What internal controls has the client implemented to address potential misstatements? (wwwwwww) How might internal controls fail such that a material misstatement occurs? (xxxxxxx) How many times have material misstatements been undetected? [LO8] When inquiry, observation, and inspection are all used to trace a transaction as it is initiated, authorized, processed, and recorded, the process is called a(n) (yyyyyyy) inspection (zzzzzzz) walkthrough (aaaaaaaa) assertion (bbbbbbbb) analytical procedure [LO8] If an audit program calls for the auditor to interview the client about an important control activity, this is an example of which type of audit procedure? (cccccccc) reperformance (dddddddd) tracing (eeeeeeee) inspection (ffffffff) inquiry [App] Which of the following is not a form of evidence obtained through the auditors direct personal knowledge? (gggggggg) observation (hhhhhhhh) reperformance (iiiiiiii) inquiry (jjjjjjjj) inspection [App] A principal auditor may share responsibility for an audit opinion with (kkkkkkkk) another independent auditor who has performed a significant portion of the audit work. (llllllll) the clients internal audit staff, if they provide significant assistance to the audit team. (mmmmmmmm) a specialist who provides expert advice on the valuation of inventory. (nnnnnnnn) an attorney who provides expert advice on a pending legal matter. [App] Which of the following is not an indicator of competence that is relevant to an auditors evaluation of other individuals performing a portion of the audit work? (oooooooo) professional certification (pppppppp) professional experience (qqqqqqqq) level of education (rrrrrrrr) access to the board of directors [App] If internal auditors provide direct assistance to the external audit team, the independent external auditor must (ssssssss) reperform all of the work provided by the internal auditors. (tttttttt) supervise and evaluate the work performed by the internal auditors. (uuuuuuuu) refuse to issue an audit opinion, due to a lack of independence. (vvvvvvvv) indicate a division of responsibility in the performance of the audit. Matching [LO3] Following are the planning steps involved in considering materiality in a top-down approach to planning for tests of controls. Number the items in from 1 (top) through 6 (bottom) to indicate the proper top-down sequence of the steps. ___ Identify risks that could cause material misstatement of relevant assertions in a significant account. ___ Set financial statement level materiality ___ Design audit procedures addressing controls ___ Investigate controls addressing risks ___ Identify significant accounts ___ Determine relevant management assertions for significant accounts and set materiality at the account level Short-Answer Questions and Exercises [LO4] For each scenario below, indicate which element of the fraud triangle is present. (wwwwwwww) Large amounts of cash are on hand. (xxxxxxxx) Management failed to correct ICFR deficiencies in a timely manner. (yyyyyyyy) The organizational structure is complex and lines or authority are unclear. (zzzzzzzz) Future employee layoffs are expected. (aaaaaaaaa) Employee behavior suggests dissatisfaction with the company. (bbbbbbbbb) Restrictions on the auditor limit access to evidence. (ccccccccc) Management attempts to influence the scope of the audit work. (ddddddddd) Industry factors threaten the companys financial stability. (eeeeeeeee) Significant related party transactions are audited by another firm. (fffffffff) The personal financial situation of management is threatened. [LO6] Indicate the preferred timing during the audit process for performing each of the following procedures. Explain your choice. (ggggggggg) observing the clients physical inventory (hhhhhhhhh) testing of the operating effectiveness of ICFR (iiiiiiiii) observing the shipment and receipt of inventories (jjjjjjjjj) substantive testing of property and equipment account balances (kkkkkkkkk) roll forward procedures (lllllllll) testing of the design effectiveness of ICFR (mmmmmmmmm) examining adjustment made during the course of preparing the financial statements [LO8] What different audit procedures (forms of evidence) are appropriate for financial statement audits that are not applicable for testing of controls? [LO8] For each of the following audit procedures, indicate the type of evidence that is involved. (nnnnnnnnn) reading a sales contract (ooooooooo) determining whether a sales invoice is properly included in the sales journal (ppppppppp) communicating with management about changes in accounting personnel (qqqqqqqqq) watching the cashier perform the daily closing procedures (rrrrrrrrr) verifying the mathematical accuracy of discounts included on the sales invoice (sssssssss) verifying the accuracy of the sales journal by reference to a supporting shipping document and sales invoice (ttttttttt) receiving verification from an independent third party Suggested Solutions for Test Bank Questions Chapter 6 True/False T T F F T F T T T F F T T T F T F Multiple Choice a c d d d c b d a c c a d c a b d a c b d d d a a c c d c a b c b d a c a d b a c c c a d b d c a d b Matching 4,1,6,5,2,3 Short-Answer Questions and Exercises a. Large amounts of cash are on hand. Opportunities b. Management failed to correct ICFR deficiencies in a timely manner. Attitude/Rationalization c. The organizational structure is complex and lines or authority are unclear. Opportunities d. Future employee layoffs are expected. Incentives/Pressure e. Employee behavior suggests dissatisfaction with the company. Attitude/Rationalization f. Restrictions on the auditor limit access to evidence. Attitude/Rationalization g. Management attempts to influence the scope of the audit work. Attitude/Rationalization h. Industry factors threaten the companys financial stability. Incentives/Pressure i. Significant related party transactions are audited by another firm. Opportunities j. The personal financial situation of management is threatened. Incentives/Pressure k. observation of the clients physical inventory should be performed at the end of the clients fiscal year so that the financial statement balances can be verified. l. testing of the operating effectiveness of ICFR should be performed at interim, as internal controls are expected to be operating and subject to evaluation at any point. Also, the interim testing will provide time for the auditor to spend more time on related testing if problems are encountered, and management will have more time to remedy the problem before the end of the fiscal year. m. observation of the shipment and receipt of inventories should be performed at the end of the clients fiscal year so that the auditor can determine that the transactions were recorded in the proper period. n. substantive testing of property and equipment account balances should be performed during the year-end testing phase, as final account balances. However, it is also possible to audit these balances during an interim testing phase and later perform a roll forward to year-end. o. roll forward procedures must be performed during the year-end testing phase, as final account balances are needed in order to evaluate the change during the period from interim testing through the date of the clients fiscal year-end. p. testing of the design effectiveness of ICFR should be performed at interim for efficiency reasons. See b. above. q. examining adjustment made during the course of preparing the financial statements must be performed during year-end testing (after the financial statements have been prepared). Both tests of controls and substantive tests of financial statement account balances involve inquiries, inspection of documents, observation of operations, and reperformance of controls. However, the following additional procedures are available for audits of financial statements: i. inspection of tangible assets ii. external confirmations iii. recalculations iv. analytical procedures r. reading a sales contract inspection of documents s. determining whether a sales invoice is properly included in the sales journal inspection of documents; tracing t. communicating with management about changes in accounting personnel inquiry u. watching the cashier perform the daily closing procedures observation v. verifying the mathematical accuracy of discounts included on the sales invoice recalculation w. verifying the accuracy of the sales journal by reference to a supporting shipping document and sales invoice inspection of documents vouching x. receiving verification from an independent third party external confirmation

Was Darwin a Eugenicist?

Was Darwin a Eugenicist? Aiden Tamasauskas Charles Darwin is often cited as one the most pivotal contributors to the human understanding of evolution. His magnum opus On The Origins of Species, documents his groundbreaking observations and theories from his voyage on the HMS Beagle. Darwins work on natural selection lead to the view of evolution as being a process of deviations, the degree to which stems from an original organism. The varieties of organisms that have survived over time have done so because of their specific aptness for their environment, and nothing else. Essentially Darwin helped introduce the theory of survival of the fittest-in other words, chance, as a central feature of biological development. At the time Darwin released his theories, the notion of chance was hugely controversial, and lead to questions concerning the very sanctity and precariousness of animal life. It was not until the publishing of The Descent of Man that Darwin dealt explicitly with the subject of the evolution of humans. Darwin decisi vely concludes that humans are descendants of less complex life forms and that the particular ways in which they have adapted to their environment is the paramount feature of their survival. Some scientists took from Darwin the theory of natural selection, and sought to synthesize it or manipulate it. The field of eugenics essentially claims that by genetic intervention the human race can be improved. There are some who would claim that by making humans less essential-or important-biological figures, and by putting their destiny in the hands of chance, Darwin somehow advocates for a type of eugenics or a genetic intervention or modification in the process of human life. This paper will demonstrate through an analysis of The Descent of Man, that Darwin was emphatically not a eugenicist. This will be argued by contrasting the claim that Darwin was a eugenicist with an in-depth examination of Darwins understanding of human sociality desire, sympathy, and natural and sexual selection. To begin, Darwins treatment of how society and societal values contributed to anthropogenesis shows an initial incongruence between Darwin and eugenicists. Darwin claims, man is a social being. We see this in his dislike of solitude, and in his wish for society beyond that of his own family. (Darwin, Descent of Man, Carroll,529). Already, we can see that Darwin wants to highlight the way in which society is a product of both an aversion to isolation and a calculated decision to stay amongst others. But why? There are sets of values (whether they be morals or behavioural norms) that at some point the ancestors of humans developed and began performing. Darwin clarifies, saying, although man, as he now exists, has few special instincts, [à ¢Ã¢â€š ¬Ã‚ ¦] this is no reason why he should not have retained from an extremely remote period some degree of distinctive love and sympathy for his fellows. (Darwin, Descent of Man, Carroll,530). This quote explains that man has acquired a sense of obedience and love for his community, but by chance. This uncertainty of how these senses of love and obedience came about should be read as an embracing or acknowledging of the unknown processes of deep time and natural selection, not a call to learn how to synthesis and produce genetic changes to these sensations. In other words, if one tribe included [à ¢Ã¢â€š ¬Ã‚ ¦] a great number of courageous, sympathetic and faithful members, who were always ready to warn each other of danger, to aid and defend each other, this tribe would without a doubt succeed best and conquer the other (Darwin, Descent of Man, Carroll,535). Here Darwin shows that sentiments that were beneficial to tribes were often used to the advantage of the most successful tribes, which shows that the group mentality of society has come about by virtue of both instinctual sentiments and the adopting of qualities that increase the success and decrease the difficulty of survival. Ultimately survival is a product of batt ling and adapting to ones environment. What sets human community apart from that of lower animals is the sensation of regret they feel when having not acted in accordance with certain moral conduct. This is an appeal to humanitys concern with mental contents. If a human enacts, Darwin says, any desire or instinct, leading to an action opposed to the good of others, [à ¢Ã¢â€š ¬Ã‚ ¦] he will feel no keen regret at having followed it; but he will be conscious that if his conduct were known to his fellows, it would meet with their disapprobation; and few are so destitute of sympathy as not to feel discomfort when this is realized. (Darwin, Descent of Man, Carroll,532). This is essentially what structures human morality. This conclusion agrees well with the belief that the so-called moral sense is aboriginally derived from the social instincts, for both relate at first exclusively to the community. (Darwin, Descent of Man, Carroll,532) This is to say that humans have a certain predisposition to acting in accordance with past impressions (this includes acting nobly and acting out of pure desire) whereas other animals act instinctually without a moment of remembrance, regret, sympathy or empathy. Darwin also thinks that primeval man, at a very remote period, was influenced by the praise and blame of his fellows, meaning that he highly values mental charm and virtues (Darwin, Descent of Man, Carroll,537, 559). Whether acting as a society in response to their environment (natural selection) or choosing a mate (sexual selection) Darwin believes that humans have a special concern for each other that is not possible to foster through eugenics. What is of the utmost importance to this discussion is the way in which Darwin believes that this predisposition accumulated over the long span of anthropogenesis-it has no intrinsic or necessary meaning other than its haphazardness. Darwins most notorious development, natural selection, is a theory that arguably serves as the antithesis of eugenics. Darwin explicitly explains that all the social qualities, [à ¢Ã¢â€š ¬Ã‚ ¦] were no doubt acquired by the progenitors of man in a similar manner, namely, through natural selection, aided by inherited habit. (Darwin, Descent of Man, Carroll,535). Besides instinctual habit-based decision making, social attributes in humans are a product of natural selection; that is, sociality has been selected as the most beneficial arrangement for human lifes survival against its environment. It is an intellectual fallacy to equate the work done on the theory of natural selection to a secularized teleology, or blueprint of nature. Rather, natural selection is the unpredictable work of nature, not an objective plan. It is a law that is as random as it is inevitable. As opposed to being the law of a god, natural selection follows from the struggle for existence; and this from a rapid r ate of increase [à ¢Ã¢â€š ¬Ã‚ ¦] had he not been subjected to natural selection, assuredly he would never had attained to the rank of manhood. (Darwin, Descent of Man, Carroll,540). In the same way that humans construct their society and its value judgments, natural selection is a process created by the struggle for life. This means that natural selection is a process that requires life to exist. A eugenicist would seek to intervene in the making of life in order to produce a life that is better. And thus, eugenics strives to prevent the very life that makes conceivable natural selection-the possibility for evolution-from ever coming about. It is obvious that Charles Darwin, the father of natural selection, would never endorse a means to intervene in the highly conditional, random work of natural selection. In conclusion, at his time, many were outraged by Darwins theories. But what the most extreme misinterpretations of Darwin conclude about his theory of evolution is that he would ever endorse a preemptive intervention in the unraveling of life. That is, Darwin cannot be read as ever endorsing a eugenics program, as natural selection is literally the process of pre-established life fighting and adapting with its unpredictable environment. Darwins conclusion is that man descended from a lower form of life, and is marked by a difference in degree not kind from other species. This is not to insist upon the interference in the progression or evolving of humans as a species, but rather privledges the role that chance places in the struggle for life. By paying close attention to some of the tenants of his thought, this paper has shown that Darwins Descent of Man is a work that in no way advocates eugenics. In fact, his work resists any call to planned or calculated interference in human lif e. Bibliography Darwin, Charles. Descent of Man. Ed. Joseph Carroll. On the Origin of Species. Broadview Press, 520-600. Print. Certification of Authenticity I certify that I have read the Statement on Intellectual Honesty for this course, agree to abide by them and herewith confirm that this essay is wholly my own new and original work except where I directly quote from or allude to other sources, in which cases these sources are acknowledged through the use of full bibliographic citations and in no cases are the words of other writers placed in my essay verbatim without a clear indication that they constitute direct quotations. Signature: ___________________________

Such A Good Boy: How A Pampered Sons Greed Led To Murder: Summary Essay

Such A Good Boy: How A Pampered Son's Greed Led to Murder: Summary 18 year old Darren Huenemann of Saanich, British Columbia seemed to be a model student, friend, son and grandson. His mother Sharon called him the "perfect gentleman", as did most of the community around him. When his grandmother Doris made out her will in 1989, she made it so her daughter Sharon would receive half of her $4 million dollar estate, and Darren the other half. At the same time Sharon updated her will to include Darren as the beneficiary of her estate. If they ever came to harm and died, he would be a very rich young man. In the fall of 1989, Darren Huenemann decided that he wanted to be that very rich young man now. The book, Such A Good Boy: How A Pampered Son's Greed Led to Murder, written by Lisa Hobbs Birnie, starts out with a profile of the characters involved in the brutal tale. First is Doris Kryciak Leatherbarrow, born in Calder, Saskatchewan in 1920. Doris grew up in poverty, the oldest of seven children in the farming family. Doris was a good student when she went to school, but quit at fifteen and worked at school. She married George Artemenko, a shipyard worker, and became pregnant soon after. She gave birth to Sharon Doreen in March of 1943. This daughter never knew her father; George died in a fall at work three months after the birth of his child. This left Doris alone and knowing that she needed to do something to support her child. After the war, she landed a job with the newly formed Unemployment Services in the Vancouver area, where she raised enough money to complete one of her dreams: own her own dress shop. She married again to Rene Leatherbarrow, and expanded her dress shop to a large fashion warehouse with four stores. Next explained in the book is Sharon Doreen Leatherbarrow. She grew up under a mother that was always working, and a father that was usually away on business excursions. She learned how to manipulate her mother using guilt to receive what her young heart desired. She married three times: the second wedding yielding a son named Darren Charles, and the third wedding to Ralph Huenemann lasted until her death. Sharon usually lived off her mother's wealth, but was later put on the payroll by Doris when Doris needed assistance in her work.  ... ...nt of their power to deliver a jurisprudent sentence, one of justice and fairness. Also a power sentence will show that the youth, knowing exactly what they were doing, are not above the law in their rights. Huenemann's money and influence also was shown to be ineffective in his attempts to become above the law. Finally, this case gives an example of the motive of greed, purely and as evil as it gets. Conclusions This case shows that pampering a child, showering him with wealth, and flaunting the idea that "it will all be his someday", is a formula for disaster. The child does not have a chance to develop his own personality, therefore puts up "masks" and his real personality broods and grows to resent his elders. The book, Such A Good Boy: How A Pampered Son's Greed Led To Murder, written by Lisa Hobbs Birnie, is a well written case review, with very little bias or contrary opinion. It strictly relates the facts in almost every aspect. This would be a good book for a senior law class to read and relate their ideas on the evidence, the judgment, and the inside of the criminal mind of Darren Huenemann. Such A Good Boy: How A Pampered Sons Greed Led To Murder: Summary Essay Such A Good Boy: How A Pampered Son's Greed Led to Murder: Summary 18 year old Darren Huenemann of Saanich, British Columbia seemed to be a model student, friend, son and grandson. His mother Sharon called him the "perfect gentleman", as did most of the community around him. When his grandmother Doris made out her will in 1989, she made it so her daughter Sharon would receive half of her $4 million dollar estate, and Darren the other half. At the same time Sharon updated her will to include Darren as the beneficiary of her estate. If they ever came to harm and died, he would be a very rich young man. In the fall of 1989, Darren Huenemann decided that he wanted to be that very rich young man now. The book, Such A Good Boy: How A Pampered Son's Greed Led to Murder, written by Lisa Hobbs Birnie, starts out with a profile of the characters involved in the brutal tale. First is Doris Kryciak Leatherbarrow, born in Calder, Saskatchewan in 1920. Doris grew up in poverty, the oldest of seven children in the farming family. Doris was a good student when she went to school, but quit at fifteen and worked at school. She married George Artemenko, a shipyard worker, and became pregnant soon after. She gave birth to Sharon Doreen in March of 1943. This daughter never knew her father; George died in a fall at work three months after the birth of his child. This left Doris alone and knowing that she needed to do something to support her child. After the war, she landed a job with the newly formed Unemployment Services in the Vancouver area, where she raised enough money to complete one of her dreams: own her own dress shop. She married again to Rene Leatherbarrow, and expanded her dress shop to a large fashion warehouse with four stores. Next explained in the book is Sharon Doreen Leatherbarrow. She grew up under a mother that was always working, and a father that was usually away on business excursions. She learned how to manipulate her mother using guilt to receive what her young heart desired. She married three times: the second wedding yielding a son named Darren Charles, and the third wedding to Ralph Huenemann lasted until her death. Sharon usually lived off her mother's wealth, but was later put on the payroll by Doris when Doris needed assistance in her work.  ... ...nt of their power to deliver a jurisprudent sentence, one of justice and fairness. Also a power sentence will show that the youth, knowing exactly what they were doing, are not above the law in their rights. Huenemann's money and influence also was shown to be ineffective in his attempts to become above the law. Finally, this case gives an example of the motive of greed, purely and as evil as it gets. Conclusions This case shows that pampering a child, showering him with wealth, and flaunting the idea that "it will all be his someday", is a formula for disaster. The child does not have a chance to develop his own personality, therefore puts up "masks" and his real personality broods and grows to resent his elders. The book, Such A Good Boy: How A Pampered Son's Greed Led To Murder, written by Lisa Hobbs Birnie, is a well written case review, with very little bias or contrary opinion. It strictly relates the facts in almost every aspect. This would be a good book for a senior law class to read and relate their ideas on the evidence, the judgment, and the inside of the criminal mind of Darren Huenemann.

Lyotard on the Kantian Sublime :: Sublime Philosophy Philosophical Papers

Lyotard on the Kantian Sublime ABSTRACT: In this essay I explicate J.F. Lyotard's reading of the Kantian sublime as presented in Lessons on the Analytic of the Sublime (1994) and in "Answering the Question: What is Postmodernism" (1984). Lessons articulates the context in which critical thought situates itself as a zone of virtually infinite creative capacity, undetermined by principles but in search of them; "Answering the Question" explores how the virtually infinite creative capacity of thought manifests in the avant-gardes. Essentially, in both works Lyotard understands the Kantian sublime as legitimating deconstructive postmodernism. In the Critique of Judgement Kant defines the sublime as "that, the mere ability to think which shows a faculty of the mind surpassing every standard of sense." (1) Such striving for absolute comprehension beyond what the imagination is capable of representing in a simple perception or image may be occasioned by the "rawness" of scenes like the Great Pyramid of Cheops, the magnitude or immensity of which alludes to the Idea of absolute greatness. (2) Imagination's failure to contain this Idea understandably results in pain. (3) But pain is not the end-point; characteristic of sublime feeling is a "movement" of pain to pleasure: "the feeling of a momentary checking of the vital powers and a consequent stronger outflow of them." (4) In other words one is awestruck: nature appears as a "mere nothing in comparison with the Ideas of Reason." (5) From this we realize our superiority to nature "within and without us" and our supersensible destination beyond nature. (6) In this paper I wish to explicate J-F. Lyotard's reading of the Kantian sublime. There are lessons to be learned here, as the title of his recent work (1994), Lessons on the Analytic of the Sublime, suggests. Essentially, the heuristic function of the sublime is to expose reflective judgment (of which sublime feeling is a species) as the context in which the critical enterprise functions or as the "manner" in which critical thought situates its own a priori conditions. (7) The Kantian sublime may teach us something else: In an earlier work (1984), "Answering the Question: What is Postmodernism?," Lyotard views the sublime as legitimating the avant-garde as way of extending the critical enterprise to the arts. The method behind the madness of the avant-gardes, Lyotard contends, is incomprehensible unless one is already familiar with "the incommensurability of reality to concept which is implied in the Kantian philosophy of the sublime.

High-Tech Education

Using high technology methods in the process of education is a serious matter that a lot of people argue about it, some agree and the others disagree with it. Although it provides the education with a lot of futures that makes it better than the past. It also has some disadvantages that reflect on this process. But they think that old methods that were applied in the classrooms have more benefits than that high tech ones. And some people also consider that these new technology may change the role of both student and teacher to be unlike as usual. One of its disadvantages according to the author's opinion is that it may also distract students and fragment their attention†¦. â€Å"Why am I against using technology in the classroom? Why do I ban laptops in my classroom?. This article by David Cole, a professor of Law at Georgetown University. Was published on 23 of October, 2008,In the Washington Post. The main claims that the author thinking about it may be summarized in some specific points like that he considers that by using these high tech methods in education like internet, laptops and blue ray DVD Players might actually hinder the education not making it better because they make both students and teachers or doctors passive. The author hopes that if classrooms are restored to the Pre-Internet days of wooden tables and chalk. This means taking technology out of the class room and back to â€Å"TEACHING NAKED†. By flying to the purpose of his we can mention that he totally disagrees with this new education system and he agrees strongly with the â€Å"TEACHING NAKED†. Without the aid of any machines just because Dr Jose Bowen thinks that if you have a good PowerPoint presentation it does not mean you have a good lecture. Classroom time should be reserved for discussions with professors, aiming at teaching students to think critically, argue, and raise new questions. Then, by analyzing the author's opinion and his point of view, the pre-internet days of wooden tables and chalk are the most suitable and useful way of learning and educating people because this old technique allows educators to think, work, exert efforts and teaching themselves and never forget what they had, always remember it during applying it in their aily life. Unlike the high-tech learning which provides easy way for learning and just reading not sharing at all, so he just receives the information not work or search for it. And the author provided his theory with slight strong evidences and reasons, than can Be summarized in the following explanation as, a survey that found that 59 percent of students called at least half their lectures boring –particularly those involving power point. Then , he thinks that â€Å"note taking on a laptop encourages verbatim transcription and the note taker tends to go into stenographic mode and no longer processes information in a way that is conducive to the give and take of classroom discussion because of taking notes the old fashioned way , by hand , is so much slower , the student actually has to listen , think and prioritize the most important themes . So as he thinks if one's idea of a lecture is a process by which the notes of the

In an era where magazines are failing, how does FHM maintain its audience?

The origins of FHM magazine date as far back to 1985 in the United Kingdom where the magazine began publication. FHM was first published under the name â€Å"For Him† and changed its title to FHM in 1994 when Emap Consumer Media bought the magazine, although the full â€Å"For Him† Magazine continues to be printed on the spine of each issue. Circulation of this magazine was expanded to newsagents quarterly by spring 1987, after the emergence of a similar magazine Loaded which was regard by them to be the blueprint for the lad’s mag genre. For Him Magazine’ firmed up its approach to compete with expanding market by introducing a sports supplement. The magazine is published monthly and changed its name to FHM this being the abbreviated version of ‘For Him Magazine’ this is probably to gain the audience attention as they can print these letters bigger and bolder which a generic convention that FHM uses. It has dominated the men’s market around 1997 according to ABC magazine results where A. Crawford presented an article where she collected information on FHM magazine sales, FHM managed to overcome all other magazines and reached over 600,000 sales a month which was a 76% increase on last year which was 365,000† This shows FHM after just over 10 years have managed to overcome and compete with other magazine and are still managing to do so in the present day, this suggest that FHM is in high demand and the audience are genuinely interesting in the magazine. Also FHM began to expand internationally and now sells magazines in 26 different countries. You can read also Audience Adaptation Paper FHM was sold as part of the publishing company sale, from EMAP to German company, Bauer Media Group in February 2008, which is owned by the Bauer family. This magazine in the genre of is an lad’s magazines, they look so to sell their magazine to a target audience of men the age of 18-35, predominantly males belonging to A, B and broad C socio-economic classes with an interest for everything and anything sexy, funny and relevant to a men’s lifestyle, for example hobbies, and sports. According to a Synovate Media Atlas survey, â€Å"This magazine has over 1 million readers monthly across all socio-economic classes; this figure is based on a survey carried out by Synovate Media Atlas in the 2009-2010 year. † FHM has had other successes with the e-media platform by introducing fhm. com. This website version of the magazine has bought more users in and maintaining a large audience, this proves by the mass of audience that FHM is actually selling magazines and gaining revenue. –analyse website, analyse magazine FHM makes their revenue through the cover price of the magazine which is ?3. 0 monthly and through yearly subscriptions offered to readers, and their revenue is mostly produced by the adverts within the magazine. In 2002 according to New York Business Wire, â€Å"FHM has revenue gain of an outstanding 105% over last year, in addition the magazine ends 2002 with the largest issue of the year. † Over 10 years ago FHM managed to increase their revenue through selling magazines and selling advertisement space, the adverts must have related to the audience for them to keep buying the magazine therefore keeping the audience interested in the content of the magazine. Also because of the substantial increase of revenue in 2002 this put FHM in good stead to further develop their magazine to maintain the audience. According to Audit Bureau of circulation (ABC) in Jan-Jun 2008 ‘FHM continue sales of 280,392 and remains the bestselling magazine in print, online and overseas, it outsells GQ, MAXIM and LOADED. In April 2008, FHM witnessed record levels of traffic on FHM. com culminating in an ABCe of over 2million users. FHM now numbers 31 international editions worldwide. ’ According to these figures FHM have found a way to gain money through magazine sales, also FHM have found an effective way to use their created space in their magazine and selling that space to advertisers. This will help FHM gain revenue, as advertisements are important for advertisers because they also need to get their product recognised then there will always be space filled within FHM. This can be useful for the magazine as they can choose to publish articles that match the advertisement for example an article on fitness and sport and advertisement for a new football boot may follow. This allows the Advertisement Company and FHM to work together. This means this is an effective way of earning extra money with the magazine than just sales. – Specific evidence from mag Also FHM have a e-media platform, fhm. com. This has become increasingly popular with the consumers as they can choose what they want to read and in website form can hold mass information, FHM have created this media platform so they can give exclusivity to the audience and because this platform has different features from just a magazine this will keep the audience from getting bored. FHM has also released magazines editions worldwide this will allow for diverse mass audience and will help FHM’s sales. – Why do people buy and read magazine We can analyse FHM by using the Laura Mulvey’s male gaze theory, whereby she theorised that consumers are largely masculine and that women is controlled by the male gaze. This idea is that women’s body is displayed and makes the men the voyeur. FHM uses attractive photos of women by portraying them as sexually alluring and according to this theory would make the audience experience erotic pleasure from looking at the pictures of women. This attracts the male audience using the male gaze theory. One of the reasons why FHM appeals to the audience; â€Å"Sales of early titles such as Arena and Esquire were rapidly outstripped by title’s such as Loaded and FHM, as images of the ‘new man’ were replaced by an emphasis on more ‘laddish’ forms of masculinity, associated with drinking, sport and sex. Jackson et al, 2001. This quote supports the modernism theory as FHM is saying that men are moving forward and is supporting the progression of different forms of a man’s masculinity, this suggests men are buying FHM because they are portraying a better element of a man’s masculinity than other magazines and because of this it is appealing to the male audience and the content provided has more relevance to the audience. The male audience is attracted by the idea of a masculine lifestyle is about drinking, sport and sex which FHM offers them, this attraction is one of the reasons why this magazine has had successful and maintaining sales for a sustained period of time. FHM have many articles that improve a man’s body shape by training and giving the audience different advice and tips to help them they also provide dietary tips to go alongside. This article appeals to the aspirer’s as they want to improve themselves and aspire to a better body. Search google â€Å"FHM and media theory† The User and Gratifications theory suggest that users proactively search for media that will not only meet a given need but enhance knowledge, social interaction and diversion. This theory interprets the audience for actively integrating media into their own lives. It implies that the FHM compete against other information sources for the viewer’s gratifications. Using this theory, can explain how articles FHM produce appeal to the audience, using the article mentioned before, according to this theory the audience actively takes in the article and integrates it into their lives for example articles that involve fitness work to improve themselves and articles that involve tips to improve different aspects of life. With this particular article about improving your body shape and therefore masculinity this gives knowledge to the audience and this can create diversion from their everyday life by improving themselves. This is the audience actively integrating media into their own lives and is supported by Blumler and Katz’s work whereby they studied why people use particular media, and developed the users and gratifications theory. â€Å"FHM highlights and attempts to commodify aspirational aspects of a men’s lifestyle as a way of appealing to advertisers and also simultaneously trying to speak directly to readers as an authentic voice† this magazine can be generalised by using the hypodermic needle theory as they inject and portray how a men’s lifestyle should be and explain ways of getting there. The success of FHM was dependant on how this subject was addressed, commodifying men’s gender anxieties through editorial material that provides useful advice in a witty and accessible manner, often using ironic mode of address to avoid the charge of being sad or taking things seriously. † FHM offers the audience Personal Identity, this magazine shows and portray s how a men’s lifestyle should be. The consumers will act on this information and will let this magazine shape their own lives for example â€Å"Get a body like this with this diet† this article would be aimed at reformers that would like to make their body better also the magazine would offer this article and mention that there would be a follow up article in next month’s article, this would make the consumers buy the next issue therefore increasing FHM total monthly sales and maintaining their revenue. Also this magazine will have articles on celebrities training regime this could provide the audience with surveillance and would be able to gain an insight into their lives this would also help maintain sales and would gratify the audience. In FHM there is a main dominant stereotype about men, those there appearances and attitudes are masculine and FHM is very forward with this idea, they show men doing exercise with good strong body’s and the images they use are masculine portraying this dominate stereotype, the aspirers and reformers of the audience will act on FHM’s ideas of a man’s masculinity and will aspire to be there idea of a new man therefore making the consumers continually buy this magazine each month. We can analytically investigate FHM by using the Pluralist model. The pluralist model argues that there is diversity in society and therefore there is also choice, because the audience is diverse with different views the media is influenced by society because the media need to please the audience they will try and reflect the values and beliefs that are predominant in society. So FHM reflects the predominant masculine man and try to portray a typical man’s lifestyle, FHM stereotypes men to be very masculine, good in bed, happy in relationships, witty, considerate and skilled at all things. FHM shows these things in their magazines to captivate the audience and show them what they want to see, according to previous sales figures FHM seem to be doing this and have been maintaining it and therefore gaining revenue as well as pleasing the audience.