American War And The American Civil War - 1551 Words

In the beginning when America was uniting and trying to form its official government the northern states and the southern states had already different greatly from each other. The North was industrializing and working on expanding west and the South was booming with farming and its famous cash crop. The North wanted to abolish slavery and the South did not. Since the North and South had so many differences and could not keep a steady compromise, heavy tensions arose between the North and the South which then caused the Southern states of America to decide to leave the American Union and create their own Southern Confederacy. This tore our nation apart. The American Civil War had begun and the very people that were once neighbors had each†¦show more content†¦For example, farming was the main source of income for the Confederate states. The main southern chief crop which came to be known as King Cotton, accounted for 57% of all U.S. exports (â€Å"Civil War†). However, in order to produce these large amounts of cotton, the southern Confederate states depended heavily on slave labor. Since cotton production began to dominate and fuel the southern economy, the South felt that they did not need to industrialize like their northern neighbors did. This caused the South to manufacture very little goods and caused them to purchase manufactured goods from the industrialized North or to purchase imported goods from overseas. Unlike the Confederate South, the North decided to not utilize slave labor like the South did because their economy did not call for farming that required large amounts of labor for rapid production. The Union also decided to not utilize slave labor because slave labor was against many of the northerner’s morals. Since the North was industrialized and they manufactured goods, they had to compete with other manufactures overseas. To demolish competition from the imported goods from overseas, the northerners demanded high tariffs on the imported goods so that more people will buy the manufactured goods from the North instead of the now more expensive imported goods from overseas. The

Ethical Decision Making And Ethical Decisions - 1026 Words

Management constitute amongst major components of a company, organization or a business. As such, management oversees employees interactions with their supervisors and also control of people within a particular organization. Also, it includes critical and ethical decision-making process so as to address various ethical dilemmas experienced by employees while undertaking their respective assigned duties within the company. Ethical dilemmas are hereby to stay as issues usually arise now and then and place a variety of options that bear different repercussions. Therefore, it calls for ethical and critical decision-making skills so as to make the most appropriate option that bears more benefits in comparison to other options presented. While making ethical decisions, it s substantially important to play heed to a certain ethical decision-making theory. This would enable an individual making the decision to ripe best possible consequences rather than living to regret. Moreover, ethi cal decision making is typically important in business as making a wrong decision may result not only in huge losses but also poor relationship amongst colleagues and miserable life for employee(s) working in a particular company or business in question. Let s consider this scenario, Jill a 45-year-old woman and vice president of sale in a family owned mid-sized candy corporation have an ethical dilemma in regard to recommending Henry, William Potter oldest son to the position of C.E.O.Show MoreRelatedEthical Decision Making A Decision On Ethical Decisions1587 Words   |  7 PagesThroughtout this written assignment there will be a discussion on ethical decision making about making a decision on possible ethical consequences that may be placed in your life, and what ethical consequences will be dealt with in the mental health professional field. Decisions could possibility pertain your conduct such as an ethical dilemma that will required a serious decision to be solved by your action as an leader. Even though a leader may not have caused the problem, they do not have a choiceRead MoreEthical Decision Making : Ethical Decisions1496 Words   |  6 PagesFacing Ethical Decisions How does a person determine what is right or wrong when making a decision? Most people faced with an ethical decision usually revert to their personal values that hopefully guide them through the decision-making process. Assessing values and morals are an important role when making ethical decisions and how others view a person after making that decision. â€Å"Once we grasp the underlying concepts of making important decisions, we need to know how to apply them.† (Fisher, 2005)Read MoreEthical Decision Making Ethical Decisions Essay1088 Words   |  5 Pagesbooks and news articles are available online which discuss making ethical decisions and the importance of maintaining a high level of ethical standards in business. Ethical Decisions Sound ethical decisions are extremely important in business communication and the decision making process is greatly affected by ethical standards. There are four general rules any business leader must follow when trying to make ethical decisions. These rules help managers and employees to behave appropriatelyRead MoreEthical Decision Making Ethical Decisions Essay1610 Words   |  7 PagesWhen I think of making ethical decisions, I think of doing what’s right, but what exactly is the right thing and how do we define it? As humans we are all brought up under different circumstances, therefore we tend to distinguish from right and wrong in many different ways, especially at a young age when we first start to understand our moral behavior. This difference between the way we determine what’s right and what’s wrong is what makes it difficult for us humans to have the same understandingRead MoreEthical Decision Making : Ethical Decisions1047 Words   |  5 PagesEt hical Decision-Making The first step in the CPA (2000) ethical decision-making model is identification of the individuals and groups potentially affected by the decision. In the ethical scenario I presented earlier, the individuals directly involved and likely to be most affected by the decision include the 54-year old woman and myself as the counsellor. Those who will likely be indirectly affected by the decision would be the woman’s family, including her 20-year old daughter, and the agencyRead MoreEthical Decision Making And Ethical Decisions1317 Words   |  6 Pagesaccount the works of ethical decision making, ethical decision making is an idea that will dramatically help any manager that takes this issue seriously. In the standpoint of the internal customer, ethical behavior improves the actual atmosphere at the job and helps motivate the actual employees, sets an example to the actual employees, and evokes a feeling of pride with the company and improves it is image within the eyes with th e employees. From the standpoint of outer customer, ethical behavior improvesRead MoreEthical Decision Making Ethical Decisions Essay1014 Words   |  5 PagesHaving to make an ethical decision regarding unethical circumstances can be challenging for some. â€Å"Ethical decision-making refers to the process of evaluating and choosing among alternatives in a manner consistent with ethical principles. In making ethical decisions, it is necessary to perceive and eliminate unethical options and select the best ethical alternative.The process of making ethical decisions requires: commitment-the desire to do the right thing regardless of the cost; consciousness-theRead MoreEthical Decision Making Ethical Decisions1533 Words   |  7 Pages When making ethical decisions we as Christians use different sources to help us in deciding how we should respond to a given situation while staying true to our Christian faith and its values. The scholar Richard Hays identified these sources for ethical decision-making into four areas: Scripture, tradition, reason and experience. Neither of these is used in isolation, but work together to help us decide what would be ethically right to lead the â€Å"good life† and proclaim the Kingdom of GodRead MoreEthical And Ethical Decision Making1500 Words   |  6 Pagesmore important than others, ethical decision making is a skill that has become increasingly pivotal. Jones states that a ‘moral issue is present where a person’s action, when freely performed, may harm or benefit others’ and defines ‘an ethical decision is a decision that is both legally and morally acceptable to the larger community’ (1991, p. 387). In order to create a company wide culture of ethics, employees must believe that the organization has a desire to be ethical and see proof of this fromRead Moreethical decision making1211 Words   |  5 Pagesï » ¿ Ethical- Decision Making University of the Rockies Mabel Drafton Abstract Countertransference is how therapists distort the way they perceive and react to a client (Corey, Corey, and Callanan, 2011). Therapists are expected to identify and deal with their own reactions with consultation, personal therapy, and supervision that their clients will not be negatively affected by the therapist’s problem. Personal therapy is an effective way for therapists

Puerto Ricans as a Subordinate Group in America Free Essays

We were walking to church when mamà ¡ told us to pray for a man named Harry Truman, el presidente de los Estados Unidos.   â€Å"He is going to let us finally become our own country,† mamà ¡ explained.   I had heard those stories before. We will write a custom essay sample on Puerto Ricans as a Subordinate Group in America or any similar topic only for you Order Now    Abuela liked to tell stories about how Puerto Rico had never been free.   She said that first Christopher Columbus had come to the island and he had helped Spain to conquer los Tainos.   Abuela always spoke about the great injustices Columbus and Spain had done to los Tainos; she said her mother was a direct descendent of those early Puerto Ricans, which made us part native Taino. Mamà ¡ hated those stories.   Her parents had come to Puerto Rico from Spain; Puerto Rico was her home and she was always upset by the idea that her earliest ancestors might have enslaved my father’s ancestors.   She said to let the past stay in the past. At church, I prayed for Mr. Truman because my mother said to.   I prayed for him because he was going to make up for all the mistakes the Spanish had done to the country all those years ago.   He was going to make us free again.   Mamà ¡ said that Mr. Truman was como un savior. We read newspaper articles about the drafting of the new constitution.   We were our own country, but we were not.   We were part of the United States, while still being Puerto Rico.   We were protected, even while we were independent.   Walking down the street, I could hear people talking about what â€Å"commonwealth status† could mean for Puerto Rico’s future.   Some were against it, others thought it was the best way.   But the constitution did not solve everything; stores closed down, houses became decrepit, Papà ¡ lost his job. Three years after the Puerto Rican constitution was signed, Papà ¡ said we were going to move to America.   He had cousins who had gone and had found jobs immediately.   He said that more and more people were leaving Puerto Rico for places like New York City.   I had seen a picture of New York City once.   It was called the â€Å"Big Apple.†Ã‚   I had never seen buildings so tall; I had always thought that the people who could call New York City were the luckiest people in the world.   And soon, I would be one of them. We left in the middle of the night.   The ride was not long and I looked out the airplane window, watching the night sky.   We landed in an airport outside of New York and took a taxi in.   We drove across a large bridge; I could barely see the water.   It looked like another sky with all the buildings and lights reflected in it.   And then, we were inside the city.   There were people walking around.   I heard people talking to Spanish.   There were stores with familiar names and foods advertised in the windows. It was almost as though we had never left home. I couldn’t sleep that night; I was kept awake by the sound of taxis and car horns and people shouting from one building to the next.   Mamà ¡ tried to sing lullabies to me, the same songs she used to coo when I was a small child, but now, the songs did not induce sleep but kept my eyes more alert.   I thought of home.   I thought of palm trees.   I thought of the ocean.   I was afraid I would never see Puerto Rico again. But Puerto Rico came to me. More cousins and aunts and uncles and friends left the island for America.   They did not only come to New York.   They went to places like Texas, California, New Mexico, and Florida.   My best friend, Juana, went to Texas on vacation.   She sent me a postcard of a man riding a bull.   â€Å"He spoke Spanish to me,† she wrote. After my Tà ­a Felicia moved to Florida, she invited us to visit.   I could see the oceans.   I could see palm trees.   It was warm.   It was Puerto Rico in America.   Felicia made tostones y arroz y pollo asado.   I could have stayed in Florida forever but after two weeks, I was beginning to miss New York.   I had grown used to the traffic.   I was comfortable in Florida, listening to almost everyone speak Spanish and being able to understand them, but I couldn’t help but want to be back in the city, where I could walk from my neighborhood to Little Italy to China Town and eat something from every part of the world. Years later, I left New York for New Jersey to go to college.   I had children.   My husband was a Cuban man; his family had moved to Puerto Rico shortly after his birth.   We had Cuban and Puerto Rican flags hanging on the outside of our house.   When the very first Puerto Rican Day parade was announced, my husband took the Puerto Rican flag down from the front of the house and handed it to me.   We left early in the morning, with our children.   Flags were for sale at the many vendors lined along the street; food was also being sold, and little pieces of jewelry with the Puerto Rican flags on them. â€Å"Boricua,† the crowd shouted together.   I did not shout with them at first.   My children stood on their toes to look over the shoulders of the people standing in front of them.   They shouted with the crowd.   My husband reached out and held my hand.   I looked up and down the street, shocked by the thousands of Puerto Ricans gathered together.   Spanish was mixed with English; people danced together, music was being played from loudspeaker.   I felt at home. I leaned against my husband; together we screamed with the crowd, â€Å"Boricua!† References U.S. Census Bureau American Fact Finder.   (2004, April).   â€Å"Percent of People 5 Years and Over Who Speak Spanish at Home: 2005†.   Retrieved April 20, 2007 from   Ã‚  factfinder.census.gov. U.S. Census Bureau American Fact Finder.   (2004, April).   â€Å"Map of Spanish Speakers in the United States†.   Retrieved April 20, 2007 from factfinder.census.gov. CIA World Factbook.   â€Å"Puerto Rico.†   Retrieved April 20, 2007 from www.cia.gov.    How to cite Puerto Ricans as a Subordinate Group in America, Essay examples

Geology 10 Essay Research Paper Exercise 2 free essay sample

Geology 10 Essay, Research Paper Exercise 2: Mass Wasting Mass cachexia is a phenomenon that has resulted in over one million deceases and one million millions of dollars of harm in its recorded history. Mass cachexia is classified by the rate at which dust moves down incline. For case, rockfalls move at velocities of over thirty-MPH, while mudslides travel at around 20 MPH. This field trip explored two translational slides ; one at the Gros Ventre River in Wyoming, and the other at the Madison River in Montana. In Wyoming, the slide was caused by the clay and silt being saturated by rain and thaw H2O, and occurred on a faux pas plane about parallel with the incline. 40 million three-dimensional metres of dust was moved and deposited about 300 pess up the opposite incline. The dust caused a natural dike that created a lake, but the dike finally failed, doing a nearby town to be about destroyed. We will write a custom essay sample on Geology 10 Essay Research Paper Exercise 2 or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In Montana, the slide was triggered by an temblor. As in Wyoming, the dust caused a natural dike, but the Army Corps of Engineers breached the dike to forestall failure. The stone that was displaced was largely schist and gneiss, which is unstable. The critical thought subdivision asked you to put a development. The nor-east quarter-circle was the best because it had the proper sum of rainfall, a incline that was non excessively steep, and heavy leaf. All of these are factors that aid prevent landslides. Exercise 9: Land Use This fieldtrip takes us to the metropolis of South San Francisco. This metropolis has a diverse economic system that includes touristry and engineering. Besides, the residential countries of town are separated from the commercial countries. There are besides a good figure of recreational and educational installations in the metropolis. Equally far as cultural diverseness, there are many types of cultural groups spread throughout the metropolis ; there are truly no cultural boundaries as there are in bigger, older metropoliss. There is a great trade of diverseness in the physical geography of the part. The eastern portion of the metropolis is made of filled land and capable to liquefaction. The western portion of the metropolis is rather hilly and poses a landslide menace. Both subdivisions, nevertheless, are temblor jeopardies. Once once more, in the critical thought subdivision you are asked if a development should be approved, based on landslide menace, temblor menace, population denseness, and H2O supply. In this instance the development should be denied due to the landslide menace of the country. There seems to be ample H2O supply, and the population denseness is non a job as in many countries of California. Besides, temblor menace is non a serious concern in this part.

Volcano Mount Vesuvius Essays - Volcanology, Mount Somma

Volcano Mount Vesuvius Mount Vesuvius is a volcano located in southern Italy, near the bay of Naples and the city of Naples. It is the only active volcano on the European mainland. Vesuvius rises to a height of 1277 m (4190 ft). Vesuvio (Vesuvius) is probably the most famous volcano on earth, and is one of the most dangerous. Mount Vesuvius is a strato-volcano consisting of a volcanic cone (Gran Cono) that was built within a summit caldera (Mount Somma). The Somma-Vesuvius complex has formed over the last 25,000 years by means of a sequence of eruptions of variable explosiveness, ranging from the quiet lava outpourings that characterized much of the latest activity (for example from 1881 to 1899 and from 1926 to 1930) to the explosive Plinian eruptions, including the one that destroyed Pompeii and killed thousands of people in 79 A.D. At least seven Plinian eruptions have been identified in the eruptive history of Somma-Vesuvius (1). Each was preceded by a long period of stillness, which in the case of the 79 A.D. eruption lasted about 700 years. These eruptions were fed by viscous water-rich phonotitic to tephritic phonolitic magmas that appear to have differentiated in shallow crustal conditions. They are believed to have slowly filled a reservoir where differentiation was driven by compositional convection. A minimum depth of about 3 km was inferred for the top of the magmatic reservoir from mineral equilibria of metamorphic carbonate ejecta (2). Fluid inclusions ([CO.sub.2] and [H.sub.2]O-[CO.sub.2]) in clinopyroxenes from cumulate and nodules indicate a trapping pressure of 1.0 to 2.5 kbar at about 1200 [degrees]C, suggesting that these minerals crystallized at depths of 4 to 10 km (3). The differentiated magma fraction was about 30% of the total magma in the reservoir, and a volume of about 2 to 3 [km.sup.3] was inferred for the reservoir (4). The magma ascent to the surface occurred through a conduit of possibly 70 to 100 m in diameter (5). A thermal model predicts that such a reservoir should contain a core of partially molten magma (6) that can be detected by high-resolution seismic tomography. The earliest outcropping volcanic deposits date back to about 25,000 years ago. The lavas observed at a -1125 m bore-hole are about 0,3-0,5 million years old. It is known for the first eruption of which an eyewitness account is preserved, in 79 AD. Geologically, Vesuvio is unique for its unusual versatility. Its activity ranging from Hawaiian-style release of liquid lava, fountaining and lava lakes, over Strombolian and Vulcanian activity to violently explosive, plinian events that produce pyroclastic flows and surges. Vesuvius is a complex volcano. A complex volcano is "an extensive assemblage of spatially, temporally, and genetically related major and minor [volcanic] centers with there associated lava flows and pyroclastic flows." Vesuvius has a long history. The oldest dated rock from the volcano is about 300,000 years old. It was collected from a well drilled near the volcano and was probably part of the Somma volcano. After Somma collapsed about 17,000 years ago, Vesuvius began to form. Four types of eruption have been documented: a) Plinian (AD 79, Pompeii type) events with widespread air fall and major pyroclastic surges and flows; b) sub-Plinian to Plinian, more moderately sized eruptions (AD 472, 1631) with heavy tephra falls around the volcano and pyroclastic flows and surges; c) small to medium-sized, Strombolian to Vulcanian eruptions (numerous events during the 1631-1944 cycle, such as 1906 and 1944) with local heavy tephra falls and major lava flows and small pyroclastic avalanches restricted to the active cone itself. The fourth type it is the smallest of all eruption types observed at Vesuvio. It is the persistent Strombolian to Hawaiian style eruption that characterizes almost all of an eruptive sub-cycle, such as was the case during the period 1913-1944. Activity of this kind is mainly restricted to the central crater where one or more intracrateral cones form, and to the sides of the cone. Lava flows from the summit crater or from the sub terminal vents extend beyond the cone's base. A somewhat particular kind of persistent activity is the slow release of large amounts of lava from sub terminal fractures to form thick piles of lava with little lateral extension, such as the lava cupola of Colle Umberto, formed in 1895-1899. (7) Vesuvius lies over a subduction zone. The two plates are the African plate and the Eurasian plate. The African plate is moving northward at about one inch (2-3 cm) per year and is slowly closing the Mediterranean basin. As it moves to the north, the

Essay on Americanism

Essay on Americanism Essay on Americanism Essay on AmericanismAmericanism has never been associated with the issues of race, gender and ancestry in the past. Franklin D. Roosevelt once said that to be an American has always been a, â€Å"Matter of mind and heart† and â€Å"nevera matter of race or ancestry.† To â€Å"race and ancestry,† one might add gender. In other words, to be an American means to be filled with Americanism, demonstrate American identity in behavior, thoughts and actions, protecting freedom and independence of the nation. Nearly all Founding Fathers, e.g. George Washington, Benjamin Franklin, or John Adam reflected the meaning of Americanism in the development of the nation, portraying â€Å"the vast majority of ordinary Americans as mere bystanders.†1 However, other historians have provided the documentation that proves that â€Å"the 95 percent of Americans who were not members of the founding-era gentry shaped the independence movement and Revolutionary War and were in turn influenced by both.† 2 This fact means the ideology of true Americans reflects the ideas of Americanism. Historian and scholars provide a wide range of interpretations of the meaning of Americanism in the history of the U.S., as well as its impact on other nations. The ideals of Americanism had been practices in the development of progressive politics of the U.S. and had a strong impact on the quality of American democracy.   Thesis statement: Being an American in the past has been a matter of heart and mind and has never been a matter of race, gender or ancestry because Americanism is an ideology that reflects national identity and is based on freedom of American nation.To start with, being an American in the past has never been a matter of ancestry. The mainstream American ideology is focused on the idea of the melting pot.   The melting pot does not involve the role of ancestry because of the use of the concept of assimilation, whichis crucial for American national ide ntity. Ancestry does not form Americanism. The Slaves’ Petition for Freedom to the Massachusetts Legislature of 1777 points out to the fact that Americanism, originated from the colonists’ revolutionary struggle against the political power of   Britain,   involved a wide range of issues regarding justice, equality and human rights. According to the Slaves’ Petition, â€Å"enslaved people throughout the colonies seized upon the rhetoric of liberty and equality to point out the contradiction of fighting Great Britain over principles not fully followed by the colonies themselves; they also appealed to Christian precepts.†3 Actually, being an American in the past has never been a matter of ancestry because of the various identities formed into a single American identity. For example, African Americans (former slaves), Asian Americans (immigrants), Italian Americans (immigrants), Native Americans (aboriginals) and other groups are united to form American n ation. In addition, American national identity is idealized social destiny of many groups of population. American people are hold together due to common ideals, and the lack of a common origin or ancestry cannot affect the development of American nation. Americans adhere to the ideals of democratic society. They have always fought for the establishment of equal human rights and the abolishment of slavery. During the period of the Great Depression, homelessness appeared as the result of economic crises, but it had nothing common with the matter of ancestry. According to researchers, â€Å"the homeless man – the tramp, the hobo, the vagrant – became alternately the embodiment of rugged American individualism and a metaphor for social disorder.†Besides, being an American in the past has never been a matter of gender. According to Ellen DuBois, the American women’s suffrage movement originated from the public protest meeting that was held in Seneca Falls, New York, in July 1848. The major goal of this historic meeting was to join the right of women with men’s rights in their privileges, including voting rights. The impact of the Civil War and Reconstruction epoch on gender issues was enormous. In 1860, the right to vote had become the primary concern of the women’s rights movement. The Fourteenth Amendment addressed the issue of gender inequalities. However, it did not affect Americanism, because both man and women considered themselves Americans. Women fought for their rights, and their struggle was part of American identity. According to researchers, â€Å"an independent movement of women for women turned the campaign for suffrage into a continuing source of activism and political sophistication for coming generations of women.†5 Although there were some difficulties in recruiting women after WWII, because women in military were regarded as â€Å"prostitutes and cross-dressers†, that issue did not affect Am erican ideals of democracy and freedom  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Moreover, being an American in the past has never been a matter of race. Racial issues had been raised in America since the adoption of the Constitution. From the historical perspective of reforms in America, â€Å"there were continuities, shifts, and discontinuities after the Civil War.†Ã‚  During the Civil War and the Reconstruction era, racial issues had a strong impact on society, but the principle of Americanism, as the basis of democracy, had always been one of the major goals of the American struggle in any historical period.   This struggle had always been aimed at establishing democracy and providing equal opportunities to all citizens, both Northerners and Southerners.I completely agree with the fact that being an American in the past has been a matter of heart and mind. American national identity is used to highlight the construction of a unified nation, which includes various raci al and ethnic groups. Americans are unified based on the established principles of Americanism, which reflects democratic ideals. Good Americans are those people who demonstrate loyalty to their country, as well as the desire to live in democratic society, enjoying freedom and equal rights. Multiculturalism is the result of ethnic and racial self-assentation in America. Actually, the national ideology created by Americanism is flourishing now, reflecting the progressive ideas of Americanism and playing an important role in shaping the future of American nation.Conclusion  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Thus, it is necessary to conclude that being an American in the past has been a matter of heart and mind because of the uniqueness of American ideology and the emergence of Americanism, but being an American in the past has never been a matter of race, gender or ancestry. Revolutionary tradition in America reflects Americanism and the established American ideals. The natio nal ideology is flourishing in the U.S. due to the progressiveness of Americanism. It plays a crucial role in shaping the future of American nation and its ideals.

IS INTERNET ANONYMITY A MYTH OR REALITY Thesis

IS INTERNET ANONYMITY A MYTH OR REALITY - Thesis Example The aim of this research work is to analyse whether anonymity systems completely conceal the activity of a user or do they leave any residual information for others to identify the user. This research illustrates the different types and techniques of the anonymity tools. The low latency TOR network and the multi proxy aggregate services are discussed in detail along with the metrics for measuring anonymity. Based on these discussions, the major hypotheses of the research have been tested to find â€Å"Is Internet Anonymity a Myth or a Reality?† From the discussion of the design issues, implementation techniques, the types of attacks and the counter measures used to overcome the attacks, it has been found that in most of the scenarios, a common user could get acceptable level of anonymity by the usage of low latency networks like Tor and other multi proxy aggregate services. This is true because a common user may not expect an attack from a strong adversary. But when the user i s a specific company or a government agency that requires more anonymity, then the expected adversary may be strong. To handle such a strong adversary, specific methods of improvement as suggested by researchers need to be adopted. The practical implementation of these techniques may be challenging. Thus internet anonymity is a myth for specific users who require extreme anonymity, but internet anonymity is a reality for a common user. Contents Chapter 1 – Research Introduction 1.1. Introduction 1.2. Background of the Research 1.3. Research Aim and Objectives 1.4. Main Research Question 1.5. Research Hypotheses 1.6. Scope of the Research 1.7. Research Organization 1.8. Chapter summary Chapter 2 - Preliminary Literature Review 2.1. The Internet Architecture 2.2. Anonymity in Internet 2.3. Primitive Anonymous technology 2.4. Anonymity Tools 2.4.1. Freedom 2.x 2.4.2. Remailers 2.4.3. Freehaven 2.4.4. Digicash 2.4.5. Internet Cash Cards 2.5. Legal issues 2.6. Anonymous Users 2.7. Chapter summary Chapter 3 – Network latency and Anonymity 3.1. Introduction 3.2. Anonymity by High Latency 3.3. Anonymity by Low latency 3.4. Network topology and latency 3.5. Latency without noise 3.6. Challenges in implementing latency networks 3.6.1. Design issues 3.6.1.1. Transportation of data 3.6.1.2. Mid-Level Latency 3.6.1.3. Configuring nodes 3.6.1.4. Diversified Location 3.6.2. Social Challenges 3.6.2.1. Usability 3.6.2.2. Social Value 3.6.2.3. Sustainability 3.6.2.4. Bandwidth and Speed 3.7. Client location and latency 3.8. Circuit linking and latency 3.9. Performance of low latency networks 3.10. Chapter summary Chapter 4 - Multi-proxy Aggregate Services 4.1. Introduction 4.2. Types of Proxy servers 4.3. Need for multi proxy systems 4.4. Implementation of proxy services 4.4.1. A proxy system for intrusion tolerance system 4.4.2. A proxy model for multi modal access to internet services 4.4.3. Anonymous Signature Scheme 4.5. Dynamic Proxies 4.6. Chapter summary Ch apter 5 – TOR network 5.1. Introduction 5.2. TOR framework 5.3. The Onion Router Architecture 5.4. Second Generation TOR design 5.5. Cells in TOR 5.6. Circuit and streaming in TOR 5.6.1. Circuit construction 5.6.2. Streaming in Tor 5.7. Congestion Control 5.7.1. Throttling at circuit level 5.7.2. Throttling at stream

Cultural concerns in healthcare Essay Example | Topics and Well Written Essays - 750 words

Cultural concerns in healthcare - Essay Example Cultural competence in nursing can be defined as the ability of a nurse to meet the requirements and wishes of all kinds of patients regardless of the color of their skin, religious conviction, or even language. In this presentation, we will focus on Asian Americans and Islam in relation to cultural concerns to healthcare. Culture plays a significant role in healthcare today. Different cultures have diverse viewpoints or ideas on the reasons behind each and every disease or medical condition. In addition, different cultures have their own ideas in regard to management and curing of particular diseases, and have their own healers or traditional doctors. Therefore, all strategies aimed at eradication and treatment of diseases within the society ought to countenance with cultural beliefs. To understand cultural concerns in healthcare, let us focus our attention on a specific cultural practice and belief relating to the Asian Americans. An assertion by Yoo, Le and Oda (2012) elucidate Asian Americans cultural beliefs on the origins of illnesses. They posit that "An individual illness may have a spiritual explanation whereby an individual was being punished for his sins or possessed by an evil spirit, an imbalance of hot and cold caused by not enough off one kind of food or the other, a weakness of the will, an imbalance of the vital energy, or a magical explanation, such as an evil eye" (p. 271). According to Dayer-Berenson (2011), Muslims require their women to cover their bodies completely except the face and hands. In healthcare therefore, this practice ought to be respected. Since some forms of medical examinations have to be done in hospital attire, the hospital staff should avail hospital attires that covers their bodies completely in accordance with their religion. However, some hospitals allow Muslim women to retain their own attires in cases where the hospital is unable to avail an

Imagine you are an OD Consultant and need to investigate the working Essay

Imagine you are an OD Consultant and need to investigate the working climate within a hospital. What diagnostic methods of data collection would you use Explain details giving reasons for your answer - Essay Example Moreover, as an organization development practitioner, one is required to be a little bit more sensitive and keen on how they handle and interact with the different groups of staff in the different departments in the hospital hence a lot of knowledge is required in such a situation. The first step would be to collect information on the current working condition which would be either using questionnaires that would be handed out to the staff and also a number of patients, or sampling where the organization development practitioner would interview a number of the staff and patients too. Using the questionnaires alone might have a number of limitations since the staff and patients are limited to the amount of information they give out, so it would be advisable to use both the questionnaires and interviewing (random sampling). Considerably, after collecting data, analysis will follow, which is a major process that requires a lot of focus so as to avoid missing out on the little but significant details that would act as a barrier to development. In any working hospital, they are various groups of staff; for instance, there are those that work during the day and others throughout the night, there are those in charge of the cleaning/ hygiene and those that conduct medical operations that might involve prescribing medication etc. Reflectively, with the different clusters the barriers of development may originate from the top level management or the middle level management and hence it is essential that the OD practitioner be alert and keen to figure out the source of the hospital’s problems. Normally, what should follow after this is feeding back data to the management first and then later on enlighten the staff with the findings; however, this is said to be the hardest part of the whole process since it might involve implementation of new ideas or even changing of the already existing ones. All the same, before

Facebook Strategic Management History Of Facebook Media Essay

Facebook Strategic Management History Of Facebook Media Essay History of Facebook Facebook as a social networking site is famous among all age groups and users across the globe. Tracing the history of facebook is really impressive to start with. In a short span of time facebook popularity have not only increased tremendously, but also user interface and registered user to the portal have increased manifold. This is where we can relate as to what facebook is all about. In other word that is to say its history and beginning. To begin with, facebook was founded by Mark Zuckerberg in the early part of 2004. A graduate from Harvard, Mark Zuckerberg idea to launch the site was simple and effectively complemented the need to create a domain for people to get in touch, especially student who have passed out from Harvard to know each other better. That is where the name Facebook also came into the fore. (Roeder) What so-is significant to the history of face book is that the idea nourished by its founder Mark Zuckerberg was to foster a domain over the internet for in which Harvard student can get in touch and know each other. (Roeder) That is where the story and when we relate to facebook history began. To top it all, in a matter of months, the popularity of facebook among initial users in Harvard became so popular, which by the end of the year during its launch facebook also opened up to other colleges. (Roeder) However, the story did not end there. Within a span of one year, facebook has list of investor to the company, which includes PayPal co-founder Peter Thiel, Accel Partners and Greylock Partners (Roeder) The impressive record for facebook however was in 2007, when Microsoft Corporation made a move to invest in the company for US$ 246 million for a percentage share of interest that is calculated at 1.6% (Roeder) since then, there was no looking back for facebook. The developmental process that took roots also emphasizes to keep user need and their requirement as one basis of the portal and its purpose, which we feel is impressive enough, given the simple idea that is a worldwide rage today. What Facebook does best The social networking site, facebook significantly attends to the needs of its user across the globe to help bridge the gap of distance and to make the idea of social networking more valuable and meaningful in a sense than any other site and competitors. From our understanding of facebook as a social networking site, we are of the opinion that facebook dos best to ring in the idea of social networking more hip in a sense. Moreover, facebook idea as a social networking site also is relevant in a sense that it helps trace and make the idea of friends and their story worth a million miles. As we relate and interpret from facebook Blog (http://blog.facebook.com/) the idea as to what facebook does best, there are different an dinmpressive experience shared by users as to what facebook does best. Take for example the idea shared by Erick Tseng, a blogger, in which he commented that the notion of facebook networking is a really happening thing where life happens and sharing in that regard is made possible through facebook, especially in th backdrop of facebook mobile application that helps users to get connected and share details on the move. (Tseng, 2010) In addition to the above, many bloggers have their own experience to share, wherein in all instance there is a clear definition that facebook and its substantial value is to bring into fashion the idea of social networking that attends to the needs, requirement and most importantly the satisfaction of its users across the globe. Facebooks competitors There is no denying the fact that facebook is well ahead in the arena of social networking domains. Social networking portals such as Friendsters, MySpace Orkut, Hi5 can be looked as competitors. But it should be noted that facebook popularity among users also can be emphasized to the fact that MySpace and Friendsters and some of their features are tremendously being harnessed by facebook as a combined features, which we feel have drive users to facebook. (Anderson, 2010) However, the manner in which facebook gained its popularity and to register itself with million of users across the globe is really impressive and fabulous, which we feel and from our experience of using the portal is that facebook does best to understand its users and the social networking needs and trends of the time, which is why we feel competitors have a hard time to face such a competition, especially in the backdrop when developmental processes of facebook is gaining a solid ground. . Conclusion When we trace the history of facebook, we can drive home the idea that today the social networking portal founded by Mark Zuckerberg was and is nothing ordinary, but a trend that is fast catching up among users of different breed, age, and social groups. As far as social portal is concerned, there is everything and anything that can be connected with in facebook, which is one impressive factor f the portal. Together with it, the manner in which it attracted investment from Microsoft Corporations also give a clear exemplification of the facebook tremendous potentiality to reaps home the benefits of the internet and to facilitate a social networking portal that is huge in class, quality features and significantly meet its users and the their satisfaction in almost all aspects. We feel that the success of facebook can be emphasized to the management of the portal. Take for example the strength of facebook, wherein there is a clear representation that fan base, photos, wall post and all in between videos and posted items in the site (Jhaveri) is a huge hit among users. In addition, weakness of facebook also can be looked within the domains such as infrequent updates of fan page, group domains, search that is not visible in facebook search results, (Jhaveri) which also accordingly rings in the threat as far as facebook goes. Although facebook opportunities also take into account factors such as the fact that it gives the youth and its users to voice what matter to them and their thinking, the liberalization of the site in a logical sense. Together with it, blogs and campaign page also are exposed to users, and above all, the fact that facebook in all aspects engage group users, which work with other applications. (Jhaveri) Finally what we can conclude to facebook six marketing strategies we believe that facebook significantly identify its marketing strategy with its customers, market, philosophy, principles, technology, concern for employee and self concepts. Hence, in that capacity, marketing strategy f facebook thus can be emphasized to fact that factors such as online advertising, product promotion, it services, internet marketing, domain registrations, optimizing business through social networking, marketing initiative for users and business in context of SEO and SMM (Hale) altogether reflect the diversification, concentrations, vertical and horizontal integration as a format of growth strategy of the company.

Lipsets American Creed :: essays research papers

Lipset's American Creed Liberty. Egalitarianism. Individualism. Populism. Laissez-faire. These five concepts embody the "American creed" as described by author Seymour Martin Lipset. Lipset feels that this "American creed" is representative of an ideology that all Americans share. Lipset's argument is on shaky ground, however, when scrutinized under the microscope of race. Racial relations in this country do much to undermine the validity of Lipset's argument, especially the concepts of egalitarianism and populism. Take, for example, The Deforming Mirror of Truth, the introduction to a book by Nathan Huggins entitled Black Odyssey: The African-American Ordeal in Slavery. This introduction focuses on how slavery fit into the national consciousness. Without a doubt, there is a powerful abnormality in the founding of America. The documents establishing a country where all men are created equal neglect to address, or even mention by name, those people whose lives were "merely the extension of the master's will" (Huggins xiv). Indeed, this suggests that the Founding Fathers had an "out of sight, out of mind" mentality towards the issue of slavery. While Huggins understands why the Founding Fathers may have elected to ignore the issue, he hardly thinks that it was a good idea. "It encouraged the belief that American history-its institutions, its values, its people- was one thing and racial slavery and oppression were a different story" (Huggins xii). He reinforces this idea by looking at the historical perspective that was prevalent in America until only recently. "American historians, guarding the ideological integrity of the center, have wanted to treat race and slavery as matters apart from the real, central story of American history" (Huggins xvi). Race and slavery. Two concepts that most people would agree are forever linked in America. To assume that blacks and white became equals after the Emancipation Proclamation and the Civil War is ludicrous. The South immediately began establishing what came to be known as Jim Crow laws. Roger B. Taney, Chief Justice of the US Supreme Court, wrote in a court document that "black" Americans (which is to say any American of African decent) had "no rights a white man need respect". This statement included those blacks who were not slaves. Furthermore, it was only in the latter half of this century that the nation became integrated, and there are still Affirmative Action laws in place to ensure fair consideration of all individuals on the job market. Is this a country of equality? Is egalitarianism a value embraced by all Americans? It is obvious what Nathan Huggins thinks of the matter. The concept of populism also falls under fire when considered from a racial standpoint.

Public Safety

There has widespread public outcry on issues relating to safety, women are purported to be the main victims as they were the ones that most attacked at called the attention of relevant authorities. A series of interviews were carried out on three different women to on matters relating to public safety. This was in action to decipher the extent of the threat or imminent threats they faced, how they felt about it, how they would prevent or defend themselves when in such unfortunate situations and the recommendations that they would have to the public safety department in a bid to lower the risks of being attacked. The city was rated to be the least safe place in the country, but there were a few exceptions to the status quo. From the interviews it was discovered that all the respondents rated their hoods unsafe and they would prefer staying indoors all the time if need be. They all felt secure when in malls, places near the police station and mostly banks. There was a mixed answer in the places that were presumed to be less secure; I categorically picked the word ‘presume' because none of the respondents reported that they had ever been attacked or molested in the places they mentioned. The market place was rated to be the least secure place, then the central business district followed and deserted allays closed the list of dangerous places. The respondents felt secure in markets and the CBD because the probability of one noticing danger or more so evade it was very low. None of them had been attacked but they felt most insecure when in those two areas, deserted alleys were marked as red zones because one would feel very helpless when confronted in such places. Barber shops and clubs also fell into sharp criticism as their securities were termed inefficient for such crowded areas. Other people would opt to call for private barber services than risk exposing themselves to the areas they termed crime prone. Word was that no one could risk walking outside alone but if the situation forced it then they would either call some other person to tell them how insecure they feel then walk lit pathways or walk in a group of more than 10 people to boost personal security. The respondents agreed that they would forego walking in the dark at all costs if they other alternatives. Rainy was said to be the most dangerous time then followed by snow seasons. I bet this because of the darkness that engulfs when these seasons come. All the respondents were women and they said that feel more insecure than men would be because they felt that male masculinity was an added advantage when it comes to lessening the imminent security threat or even fighting it off. This claim was fortified by one respondent that said that her husband would be the first person she would ever call when in a dire situation. From the investigation it was clear that none of the women had ever been publicly molested in crowded areas of mugged in deserted alleys but they all felt very insecure about the places. Maybe that was an indication that the situation has always been under control and that the police department was working; but not publicly. Their recommendations of a secure city and neighborhood would be one that has regular police patrols and one that has all streets and deserted pathways properly lit. Peoples fear can be attributed to the psychological triggers of darkness and the one of feeling accosted when in dark alleys (leer-2017). With said, it is high time the peoples recommendations be worked on so as to boost public confidence in matters relating public safety.ReferenceA Lear- 2017, behavior therapySafety behavior after extinction triggers a return of threat expectancy

Free Essays on Sitting Bull And The Sioux Resistance

Essay Analysis: Sitting Bull and the Sioux Resistance 1. The change in Lakota culture during the nineteenth century is best time lined by stages in Sitting Bull’s life. At the time of his birth, early in the century, the Lakota’s had just become fully mounted on horses and began acquiring guns from tradesman. In his youth, they had little conception of the white mans world. By his 30th birthday however the white mans world began to intrude. As whites steadily moved westward, conflicts increased and a few years later the Hunkpapas added the white man to their list of enemies. The first couple of battles, about 1863-64, the hunk papas saw defeat due to the failure of their traditional battle styles, lack of numbers, and lack of sufficient weapons. Soon after, the Treaty of 1868 split the tribes into two parts: those who chose to live in the Great Sioux reservation, led by Red Cloud, and those chose to fight and live the life of old, led by Sitting Bull. The discovery of gold in the 1870’s doomed the Lakota fate. Few last huge battles were fought but the gold rush meant increasing numbers of whites and government support. Finally the Lakotas were all either killed or moved to reservations and their old ways were gone, and reservation life was inevitable. These events show how greatly settlers affected the Indians way of living: as whites became more and more populous for whichever reason the Indian were forced to adapt, fight, and eventually completely change their lives to best suit the white mans wants and needs. 2. The Hunkpapas like all plains Indians fought in a time-honored fashion. Singly and in knots they galloped back and forth, firing arrows and musket balls at the enemy. Sometimes they gathered in bunches for a thrust at over-running their enemies. Each warrior sought to display bravery and glorious acts of war for pride. They only followed a leader when it suited his convenience or inclination. 3. Through... Free Essays on Sitting Bull And The Sioux Resistance Free Essays on Sitting Bull And The Sioux Resistance Essay Analysis: Sitting Bull and the Sioux Resistance 1. The change in Lakota culture during the nineteenth century is best time lined by stages in Sitting Bull’s life. At the time of his birth, early in the century, the Lakota’s had just become fully mounted on horses and began acquiring guns from tradesman. In his youth, they had little conception of the white mans world. By his 30th birthday however the white mans world began to intrude. As whites steadily moved westward, conflicts increased and a few years later the Hunkpapas added the white man to their list of enemies. The first couple of battles, about 1863-64, the hunk papas saw defeat due to the failure of their traditional battle styles, lack of numbers, and lack of sufficient weapons. Soon after, the Treaty of 1868 split the tribes into two parts: those who chose to live in the Great Sioux reservation, led by Red Cloud, and those chose to fight and live the life of old, led by Sitting Bull. The discovery of gold in the 1870’s doomed the Lakota fate. Few last huge battles were fought but the gold rush meant increasing numbers of whites and government support. Finally the Lakotas were all either killed or moved to reservations and their old ways were gone, and reservation life was inevitable. These events show how greatly settlers affected the Indians way of living: as whites became more and more populous for whichever reason the Indian were forced to adapt, fight, and eventually completely change their lives to best suit the white mans wants and needs. 2. The Hunkpapas like all plains Indians fought in a time-honored fashion. Singly and in knots they galloped back and forth, firing arrows and musket balls at the enemy. Sometimes they gathered in bunches for a thrust at over-running their enemies. Each warrior sought to display bravery and glorious acts of war for pride. They only followed a leader when it suited his convenience or inclination. 3. Through...

Installing a Hard Drive essays

Installing a Hard Drive essays Installing a IDE or EIDE hard drive on a Pentium computer To install a hard drive in your computer you must have a decent knowledge of Computers and know what basic commands do. I wouldnt recommend a beginner trying to install a hard drive. These instructions are meant for intermediates or above. Before you start you should have already bought your hard drive. You will need a Phillips screw driver, your Windows CD, and the manual that came with your computer. Before you get ready to install your new hard drive. Unpack the drive you just bought and make sure the hard drive, cables, manual, and diskette are there. We will begin by removing the four screws that hold the computer cover to the frame of the computer. The easiest way to identify which screws to take out is to see which screws are covering the painted edge of the cover. Other screws, which you don't want to take out, hold the power supply which could harm the computer. Once the screws are taken out, the cover may still be hard to slide out. Use both hands, on each side of the cover Now find the hard drive it should be in the second slot starting from the top. Remember the drive should be about 3 1/2 inches in width, 6 inches long, and an inch in height. Usually the hard drive is a silver and black color. After finding the drive, make sure you remove any static carried in your body by touching something metal before touching the insides of the computer. Now you will find two cables; these are ribbon cables that connect the drive to the computer. You will also find a power cable; it has four separate wires connected to plastic connectors on each end. To remove the cables, you just pull straight out. This shouldnt take a lot of pressure, but just be sure pull the cables by the plastic connectors and not by the wires. Remove ...

Productivity Essay Example | Topics and Well Written Essays - 2000 words

Productivity - Essay Example define productivity as a measure of performance as compared to the ratio of output produced in relation to the input inserted into any task or project. This definition, however, shouldn’t tie any other opinion down as various knowledge bases would come up with various definitions given their respective contexts. Many factors have been brought to the forefront in a bid to expound the basis that productivity is defined. Leonhard and Simaan consider productivity as a function derived from quality of work, time, and the initial budget. On the other hand, Young groups factors that affect productivity such as the human resource management, work environment, and the particular job in context (Young, 2010). This report will consider some of those factors that affect productivity, especially in construction-related projects, therefore, trying to see points in which productivity could be improved. The structure of the paper will have a literature review section, an analysis of the relevant aspects that surround productivity, and a conclusion summed up from the entire work (Leonhard and Simaan, 2010). This section will sample two case studies of construction projects where analyses were performed to measure the productivity levels at each scenario using various techniques, and the conclusion summed up from the analyses. The undertaken steps to rectify the factors that lowered productivity will be discussed. All these discussions will be aligned with the factors that affect productivity and the refinement will help us see some ways to improve productivity; these aspects will be expounded more in the next section of this report. Construction of the Commercial Bank Headquarters in Edinburgh was undertaken as a case study to see some of the factors that affected productivity. The managers in charge of this big project took the initiative to check up on their employee productivity. The main participants were the top-level project managers and the onsite workers who were used

American Dietary Guidelines Assignment Example | Topics and Well Written Essays - 250 words

American Dietary Guidelines - Assignment Example The assignment "American Dietary Guidelines" discusses the dietary guidelines for Americans. With an exponentially increasing financial budget on managing diet-oriented chronic diseases, the American dietary guidelines play a crucial role in ensuring Americans focus on promoting health and minimization of disease. Weight management involves regulation of factors contributing to obesity and avoiding it. There are emphasize consumption low sodium and solid fats, sugars, and cholesterol, as well as alcohol as these, contribute to poor diet-related chronic diseases. The guidelines recommend the increase of foods with adequate nutrients, and that prevent diseases like whole grains, low-fat milk and fat-free milk products like lean meat eggs, peas, oils, and unsalted nuts and seeds. With the knowledge of what to eat, what not to eat, and how to balance one’s weight through calories, the guidelines provide information on how to define a healthy eating pattern in order to minimize the ir nutrient requirements.The major recommendations are for Americans to ensure they adhere to consuming balanced calorie intake while incorporating physical activity as a way of managing weight. Another recommendation is on consumption of increased amounts of some nutrients including vegetables, fruits, whole grains, low-fat, and fat-free products. Americans are urged to consume food that constitutes low amounts of saturated fats, sodium like salt, added sugars, cholesterol, trans fats, and refined grains.

The factors that led to change in Apple Inc Research Paper

The factors that led to change in Apple Inc - Research Paper Example A brand of innovations, â€Å"Apple†, was established in the year 1976 on April Fools’ Day (1st April), though it was incorporated only on January 3rd, 1977 with a brand name of Apple Computer. After 30 years, the word â€Å"Computer† was removed from its branding as it shifted its traditional focus from computers to consumer electronics. It was founded by three budding entrepreneurs, Steve Jobs, Steve Wozniak and Ronald Wayne, though the latter moved out of the company by selling his shares to the other two for US $800. The first inaugurated model was the Apple I which was hand made by Steve Wozniak. It was sold as a motherboard consisting of CPU, RAM and basic video chips.As times gradually passed and moving into the 20th century, a lot of products have been designed and created by the company. The products that the company possess at present are, Mac and accessories, iPad, iPod, iPhone, Apple TV and different software. Apple has spread its business over 10 cou ntries with over 300 retail stores and workforce of 60,400 permanent."Apple’s annual worldwide sales had grown to US$108 billion in 2011. They say that impressions are constant and that’s why first impression is the last impression. Apart from all the latest electronic gadgets, the logo has also made lots of designer think â€Å"why on earth would a bitten apple be a company’s logo†. The former President Michael M. Scott was once found to quote, â€Å"the most expensive bloody logo ever designed†.... Apple’s annual worldwide sales had grown to US$108 billion in 2011. They say that impressions are constant and that’s why first impression is the last impression. Apart from all the latest electronic gadgets, the logo has also made lots of designer think â€Å"why on earth would a bitten apple be a company’s logo†. The former President Michael M. Scott was once found to quote, â€Å"the most expensive bloody logo ever designed† (Linzmayer, 1999). Drivers to Change Since the resignation of Steve Jobs in the year 1985, the company tried to identify, the factors that could be the reasons for the ups and downs of their business. The factors were: Inadequate Financial Performance: Not meeting the demands according to the supply turned out to be a financial loss to the company. The delay made the investors furious that resulted in a lot of unsold products. The debt to the supplier of raw materials increased and the company was in the edge to file bankrupt cy (O’Grady, 2008). Change in Strategic Objectives: Apple started to focus more on the consumer electronics rather than computer electronics. They started to experiment more on the consumer oriented products like portable CD, audio players, digital cameras and video consoles. This sudden re-orientation resulted in huge finances in order to bring in the new resources required to manufacture the products (O’Grady, 2008). Competitors Market Invasion: The re-orientation of the company helped companies like IBM and Microsoft to substitute the shortages that Apple could not deliver. They brought in same products with much cheaper costs and attracted disappointed and confused customers (O’Grady, 2008). Later after the return of Steve Jobs

Negotiation Situation Essay Example for Free

Negotiation Situation Essay In the negotiation of a mortgage refinance, you can run into many different types of situations that you have to be prepared for. How we interact during a negotiation can make or break an agreement. Successful use of communication tools and preparing yourself to handle personalities will contribute to the outcome. Analyzing the Roles of Communication In this situation the initial state of the negotiation was not moving forward in a positive direction. The bank was dealing with many customers with mortgages that were months behind due to the economic crash at the time. We were one of those affected; the construction boom took a turn for the worse and work slowed down. Although we kept in contact with our bank regarding our situation, they were not willing to negotiate new terms to our agreement. As a home owner you never want to get behind on your payments, so we continued to make partial payments. The bank continued to accept the partial payments, yet didn’t want to work with us to reassess our situation. â€Å"Discussion does not mean fighting and shouting, instead it is simply the exchange of one’s ideas, thoughts and opinions with each other. One needs to have excellent communication skills for a healthy and an effective discussion. (Role of Communication in Negotiation, 2012)† The bank acted with diplomacy and tactfulness. After speaking with realtors and obtaining consultations from acquaintances, we realized for the bank to take action, we had no choice but to stop paying the mortgage. We knew at that moment that it became a game of the bank vs. the homeowners. The way you communicate varies according the formality of the situation. (Key Aspects of Communication in Negotiation) By making partial payments, the bank was content with us. We were getting further behind, and incurring penalties towards our mortgage. Taking action did get the attention of the other party. The impact of the communication, made the bank realize they needed to have more meaningful conversations with us. We finally were able to alter their perceptions and expectations concerning the situation, relationship and outcome. Through many discussions with the bank, we came to an agreement to attempt to sell the house this way to avoid foreclosure and or a short-sale. The mortgage payments were frozen during this period. We knew we were treading water, since the housing market was at a virtual standstill. After exhausting conversations with the bank, we were at the point where we were going to have to walk away from the house. Our emotions at this point, were wearing thin. This process was taking months, and also taking its toll on our patience with the bank. We wanted to be responsible for our decisions, but we were being forced to make a decision that would hurt our credibility for the future. Our sincerity was our most important personality traits exhibited in this negotiation. We had to show our sincerity for an effective negotiation. We never took the situation casually. In the eleventh hour of negotiations, the bank was willing to refinance with a co-signer. Luckily, our relatives were willing to assist, and were kind enough to co-sign. The bank was very cooperative and we were moving forward in a positive way. Analyzing Personality Failures and distortions in perception, cognition, and communication are the paramount contributors to breakdowns and failures in negotiation (Lewicki−Saunders−Barry, 2005). Negotiators use information to challenge the other party’s position or desired outcomes or to undermine the effectiveness of the other’s negotiating arguments. Even in the simplest negotiation, the parties take a position and then present arguments and facts to support that position. As the homeowners, we argued to gain terms that were within our reach to be able to afford the home and avoid a foreclosure. The bank had a different set of terms, that would stretch our ability to make ends meet, and we had to stand firm with our decision to adhere to our end goal. For us, our personality in this situation varied. At times we were very cooperative, as was the bank. But at times, the bank exhibited an aggressive behavior, and made us think we only had one option to explore. The bank exhibited a power position, to intimidate and instill fear. As homeowners, we were emotionally attached to the home. We knew that we had to remove our emotions, and treat this as a business deal. That was difficult. We were able to neutralize our emotions, and handle the situation in the most professional way. Personalities in such a high-stake situation can get intense. We viewed the bank as goliath and us as David. The bank was responsive, but we found when we got upset and put them under pressure, the bank became uncomfortable and worried about damaging the relationship with us as the customer. Contributions of those Roles to the Outcome Our ability to stand our ground and be vigilant with our information upfront, aided our ability to work with the bank to come to an agreement. To reach this agreement a third party did have to enter the discussions. This third party assisted both sides in reaching a final agreement. The process was a roller coaster; it was also a learning experience for both sides. In the end, we were happy with the final terms. The bank did make some small mistakes throughout the whole process, and due to their mistakes being presenting in writing, had to honor those terms in the paperwork. We were able to avoid a 5-year ARM agreement, and were able to secure a 30 year fixed mortgage at a very low rate, due to their mismanagement of information. The point is to never quit with a bank. As long as they keep coming back with counter offers, you do the same. At some point, youll make a deal, and it might be better than you ever expected. Looking back, it is very important to remove your personal emotions from the negotiations. Emotions need to be under control on both sides to achieve a successful end. If you have ever felt like you were stuck in a burning high rise with only one way out at times, we know that if you work with the right people, your chances of success increase with every option you have. Bibliography Key Aspects of Communication in Negotiation. (n.d.). Retrieved from http://oregonstate.edu/instruct/comm440-540/commfactors.htm (2005). How to Improve Communication in Negotiation. In Lewicki−Saunders−Barry, Negotiation, Fifth Edition (p. 175). The McGraw−Hill. Role of Communication in Negotiation. (2012). Retrieved January 19, 2013, from Management Study Guide: Pave your way to Success: http://www.managementstudyguide.com/role-of-communication-in-negotiation.htm

A study on Fraud prevention and Detection

A study on Fraud prevention and Detection The aim of this writing is to present how fraud is defined today, why fraud prevention and detection is global concern and introduce main means of detecting and preventing fraud. It can be seen that fraud can range from small employee theft, fruitless behaviour, embezzlement of company`s assets and fraudulent financial reporting. This kind of actions can have strong adverse effect on company`s market value, reputation and it reduces company`s power to achieve its strategic objectives, etc. Lately, numerous cases that found themselves in limelight of public attention, such as Enron and WorldCom, sensitized everyones awareness about the effect of fraudulent and deceptive reporting. Therefore, large number of companies started to be more proactive in taking serious measures to prevent and detect its occurrence. The jeopardy of fraud can be minimized through effective combination of prevention, deterrence and detection measures. As it will be described in more detail in the rest of this paper, fraud can be very hard to detect. As means of detection are becoming more sophisticated, so do the ways of committing fraud. For this very reason every company should strongly emphasise fraud prevention, which can definitely reduce chances for fraud to take place, and fraud detection, which can create atmosphere at work that fraud will be detected and committers will be punished. Moreover, costs for fraud prevention are less expensive than the time and money needed for fraud detection and investigation. Definition Defining fraud can be harder than it seems. It is a term that can be heard very often in everyday life. Though, what is meant by fraud in business world can be somewhat different. Finding consistent meaning and precise definition of fraud is crucial for understanding it. For this reason a few legal definitions of what is considered by fraud will be presented. In UK fraud is defined in Fraud Act form 2006. In explanatory notes to Fraud Act 2006, Chapter 35 it can be seen that there are several ways fraud can be committed, such as: by false representation (person must make dishonest and false representation with clear intention to gain or cause loss to other party), by failing to disclose information (failing to disclose an important information to another person to which you have legal duty to disclose it, is considered as fraud), by abuse of position (abusing privileged position, where by virtue of this position a person is expected to protect another`s financial interest and do not act against those intersperses), by gaining or losing property dishonestly (whether material or intellectual), possession of items for use in fraud, making or supplying articles for use in fraud (for example manufacturing machines for false money making), by participating in fraudulent business carried out on by sole trader (fraudulent trading for under the companies legislation), by taking part in fraudulent business carried on by a company, obtaining service dishonestly (for example by avoiding payment) and liability of company officers for offences by company (if a person has specific corporate role for which is responsible, it usually applies to directors, managers, etc). In USA there are numerous state and federal laws which are regulating fraud in number of areas, such as consumer fraud, insurance fraud, corporate fraud, etc. Summary of what is generally perceived as fraud leads one to conclude that there are some similarities with fraud definition in UK by Fraud Act 2006. In both cases there must be purposive misinterpretation of facts made by one, fully aware party in order to cause injury or damage (material, intellectual, etc.) to other party. Fraud of failing to disclose information in U.S. is interpreted as omission or `purposive failure to state material facts, which nondisclosure makes other statement misleading` (www.uslegal.com) Moreover, in Canada fraud is classified as criminal offence. In Canada`s Criminal Code, Article 380 (1) and 380 (2) it is stated clearly that fraud is considered to be any fraudulent behaviour designed to manipulate other party, so as this party will give something of value to him/her by means of lying purposively misleading the second party although fully aware of falseness of that act hiding a fact from the other part which may have prevented the party to suffer any kind of loss or damage. Additionally, `every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within the meaning of this Act, defrauds the public or any person, whether ascertained or not, of any property, money or valuable security or any service (or) with intent to defraud, affects the public market price of stocks, shares, merchandise or anything that is offered for sale to the public` Canada`s Criminal Code, Article 380 (1). Contemporary researchers (Weirich and Reinstein, 2000; Albrecht et al., 1994, 1995) define fraud as intentional deception, stealing and cheating investors, creditors, public, government bodies, etc. Statement on Auditing Standards (SAS) No. 82 identifies two separate fraud types: Fraudulent financial reporting or management fraud (managers try to report inflated profit, overstates assets and revenues or understate expenses and liabilities with intention to modify financial statements) and Misappropriation of assets or employee fraud (employees steal money or other companies belongings). This statement also points out different fraud schemes such as employee embezzlement, management fraud, investment scams, vendor fraud, customer fraud, and miscellaneous fraud. However, it can be concluded that though these countries have similar definitions of what fraudulent activities are considered to be, there are substantial differences. Businesses operating in different countries, especially multinational companies, must be aware of these differences, acts and statements as they are the one in greatest danger suffering from not thoroughly knowing them. Causes associated with individuals committing fraud Fraud Triangle Before explaining main methods and bodies within company responsible for prevention and detection of fraud, psychological factors that might influence the behaviour of fraud committers must be mentioned. It is suggested (Moyes and Hasan, 1996; Hernan, 2008) that the best way of fraud prevention is understanding what main drivers of fraud are. The three following drivers are most commonly known as fraud triangle. Need there are numerous types of financial pressure, gambling habits or maybe unreasonably high expectations of high returns that create enough pressure for management to commit financial statement fraud. Some warning signs of pressure in organization and among employees could be discovered by internal control questionnaires, interview with managers, surveys or communication with employees. Opportunity people often see opportunity to commit fraud when internal control system in organization is weak. Internal auditors and managers should from time to time test the effectiveness of various types of control in order to reduce opportunities for fraud. Justification the third component of fraud triangle is rationalization for fraudulent activity. There are a lot of different explanations and justifications of fraudulent activity. Some fraudsters concludes that they did not get a deserved promotion and want to make things right on their own. Others did not get deserved bonuses at the yearend or they rationalize their act as just borrowing from the company. The risk is higher in companies with poor management structure and unclear bonus system. Hernan (2008) suggests evaluation of management competences, objectivity and transparency in order to identify and spot on time fraud risks. If management, internal control or any other entity in a company, which duty is fraud prevention and detection, is aware of these factors, then that entity will certainly be more effective in developing mechanisms of fraud detection and punishment The Cost of Fraud Before any prevention and detection method or entity within a company is discussed the cost of fraud must be explained as only then when we realise how big damage fraud can cause, we are able to truly understand significance of internal controls, audit committee, management, internal auditors, independent auditors and certified fraud examiners. Fraud is a global problem affecting organizations of all types and sizes. According to the Association of Certified fraud examiners (ACFE) estimates that US companies loose approximately 5% of their annual revenues to fraud. Majority of frauds are detected by tips or accidently. The most frequently type of fraud are: asset misappropriation (91,5% of reported frauds), corruption accounts for 30,8% and financial statements fraud accounts for 10,6% ,with median loss estimated at 2 million dollars. Most recent large fraudulent schemes were Enron (63 billion dollars in assets) and WorldCom (107 billion dollars in assets) were investors lose billions of dollars. According to Adams et al. (2006), the greatest financial impact of fraud is in small firms and businesses. The loss of 7% of revenues (estimated by ACFE) is also significant for large companies but small companies will probably be out of business because of it. On the other hand, when fraud occurs companies could suffer from damage of brand and reputation. Stakeholders could see that as an early warning sign. Big bills caused by fraud are almost never paid by committers, but unfortunately, by innocent parties such as consumers, insurance companies etc. This just amplifies opening statement how important job of bodies in charge of fraud detection and prevention is. Fraud prevention and detection Many authors (Mclnnes and Stevenson 1997, Adams et al 2006, Hernan 2008, Grambling et al 2009) suggests that prevention of fraud is the most cost-effective way to deal with possible financial and reputation loss. For all of the reasons mentioned in previous sections of this work it is crucial for every company to develop mechanism for effective detection and prevention of fraud. Statement on Auditing Standards No. 99 by AICPA (2002) suggest that there should be a body within a company with appropriate overight function. Oversight function can take many forms such as audit committee, board of directors etc. Measures this entities can implement are divided into three categories: create atmosphere of honesty and high ethics; evaluate the risks of fraud and implement adequate processes, procedures, and controls necessary to reduce the risks and the opportunities for fraud develop an appropriate oversight process The pivotal role in the process has the companies CEO. Although the management is responsible for implementing these activities, without CEOs support, this process is likely to be successful. In the oversight process specific companys entity has specific role in preventing and detecting fraud. The most important entities will now be discussed and their role will be explained. Culture of honesty and high ethics Every organization should posses a set of core values and nurture culture of honesty and high ethics. This set of values is often involved in companys code of conduct which has aim to guide employees in everyday activities (often include topics like ethics, confidentiality, conflicts of interests etc.). Management must show to employees through their actions that dishonest or unethical behaviour will not be tolerated. It is also important for management to create: a positive workplace environment. For example, if employees work in bad work environment, the chances of committing fraud against a company are greater To hire and promote appropriate employees Provide training to new employees and introduce them with code of conduct Require from employees to annually sign code of conduct and to write about possible breaking of code of conduct If fraud occurs in organization, the appropriate steps should be taken to examine all aspects of fraud and to improve existing internal controls Implement and Monitor Appropriate Internal Controls As mentioned before in work, people often see opportunity to commit fraud when internal control system in organization is weak. That is the main reason why organization should be put more effort to minimize fraud opportunities. According to AICPA (2002) some risks are inherent within the environment of the company, but large number of them can be most can be discovered with a proper internal control system. One process for assessment of fraud risk takes place; the company can recognize controls, processes and other procedures that are crucial for reducing identified risks. Committee of Sponsoring Organizations (COSO) report of the Treadway Commission states that effective internal control should include: a well-developed control environment an effective and secure information system, appropriate control and monitoring activities. Information technology plays pivotal role in operations and transactions over information generated by computers. For this reason management need to implement and sustain proper controls (automated or manual). Especially, management is obliged to assess whether internal controls have been implemented in those areas where high risk of fraud exists and in entities where financial reports are processed. Reporting of fraudulent activities can be going on temporary basis, hence management should evaluate internal controls responsible for short term financial reporting. The institute for fraud prevention in 2007 mentioned that upper level management is usually involved in fraudulent financial reporting by overriding internal controls involved in controlling the process that fraudulent financial reporting by upper-level management typically involves override of internal controls within the financial reporting process. Because management has the ability to override controls the need for a strong value system and a culture of ethical financial reporting becomes more important. This helps create an environment in which other employees will decline to participate in committing a fraud and will use established communication procedures to report any requests to commit wrongdoing. The potential for management override also increases the need for appropriate oversight measures by the board of directors or audit committee which will be discussed in the following section. Fraudulent financial reporting by lower levels of management and employees may be detected by appropriate monitoring controls, such as having higher-level managers review and evaluate the financial results reported by individual operating units or subsidiaries. Unusual fluctuations in results or the lack of expected fluctuations may indicate potential manipulation by some department managers or employees. DEVELOP AN APPROPRIATE OVERSIGHT PROCESS After implementation of code of conduct, core values and internal control process into organization, management should also develop an appropriate oversight process to overlook internal controls and reduce as much as possible risk of fraud. The oversight process contains management, internal auditors, audit committee, independent auditors and certified fraud examiners. Audit Committee or Board of Directors Gramling et al. (2009) in his work argue that audit committee is critical element of internal controls and have important stewardship responsibility to shareholders. Also he cited former SEC chairman Arthur Levitt who described audit committee as one of the most reliable guardians of the public interest ( Gramling et al.,2009,p.24). According to research taken by Cohen et al.(2009), audit committee effectiveness has been improved since Sarbanes-Oxley act of 2002. From auditors perspective, audit committee has enough expertise to identify main risks and oversee internal controls. It is crucial that audit committee members be independent of management to provide oversight and comply with regulations. This could be a problem especially in smaller companies. Also smaller companies facing with another problem- How to find and recruit quality and qualified members for audit committee. AICPA(2005) suggested to audit committee to consider periodical meetings with representatives from each of the above mentioned groups (internal auditors,external auditors etc.) to discuss any matter could affect the financial reporting process and increase the risk of fraud. The main duties of audit committee should be to: evaluate managements identification of fraud risks and implementation of antifraud measures. Audit committee can by active oversight support management in implementation of appropriate fraud prevention measures. The final aim is better protection of all stakeholders. The Report of the NACD Blue Ribbon Commission on the Audit Committee (2000) emphasized the importance of role which audit committee plays in helping the board of directors in oversight duties, with regard to companys financial reporting processes and internal control systems. When taking the oversight responsibility, the audit committee must take care not to override managements control responsibilities. Therefore, they should have a good communication with internal and external auditors and may consider to review from time to time firm`s reported information with forecasted ones and industry averages as well. In addition to this SAS 60 in AICPA (2002) argues that communication with external auditors could improve strength of the firms internal control and give higher potential to deal with fraudulent financial reporting 10 See Statement on Auditing Standards No. 60, Communication of Internal Control Related Matters Noted in an Audit (AICPA, Professional Standards, vol. 1, AU sec. 325), and SAS No. 61, Communications With Audit Committees (AICPA, Professional Standards, vol. 1, AU sec. 380), as amended. Audit committee, as part of their oversight duties, should try to motivate management to encourage all employees to report everything that looks like unethical behaviour, fraud, or any violations of the code of conduct. The committee should then receive periodic reports from management and employees, describing the nature of any possible unethical behaviour. Report of the NACD Best Practices Council (1998) suggests that if senior management is involved in fraud (according to Deloitte survey 2008, which is the case in 68 per cent of all financial statement fraud), next management level is very likely to be cognizant of it. Hence, it would be recommended that audit committee has an open communication with one or two levels of management under senior executives. In this way they could take part in fraud identification at the top positions of the organization. Usually, the audit committee has the power to investigate all suspicious activities that catch their attention and within the realm of their responsibilities. They could also benefit from assistance of accounting and professional advisors. All committee members must be educated about finances and have at least one expert in that field. Management Mclnnes and Stevenson (1997) argue that according to statements in SAS 110 management is responsible for the prevention and detection of fraud. Also Cadbury committee (1992) requires from directors to report on effectiveness of a companys internal control system. On the other hand, Kranacher and Stern- Cpa journal argue that despite the responsibility for preventing fraud lies on management of company, auditors should be also prepared to detect fraud. Authors underpin their statement with presentation of SAS 99-Consideration of fraud in financial statements, which set new fraud standards for auditors. It requires from auditors to discuss with management about possible frauds in organization and to be aware of risk that fraud may occur and be material for financial statements. The main concerns about fraud prevention could be data presented from The institute for fraud prevention in 2007 that executive directors (CEO and CFO) could deceive auditors and audit committee by providing false information. Their analysis further indicates that in 21% of the financial statements fraud cases, external auditors were named as participants. Also in 40% of companies where fraud took place, board members were participants. This can be significant obstacle in effective fraud detection. Similar evidences could be seen from Deloittes survey taken in 2008 about financial statement fraud. CEO, CFO and controller of the company were involved in 68% of individuals who committed financial statement fraud. Other members of management were involved in 24% of all financial statement fraud. That survey can give us a lot of interesting data about financial statement fraud. For example, most common fraud schemes are revenue recognition (38%, especially recording of fictitious revenue), manipulation of expenses (12%) , improper disclosures (12%) and manipulation of liabilities and assets etc. The financial fraud schemes are most common in industries like telecommunications, technology, media and entertainment. The average duration of fraud schemes has been seven years in 2008 and has increasing trend. Responsibility of management is to supervise the employees` activities. They typically do that by implementing and montiroing all control means previously mentioned. Management is also able to commence, take part in, or direct means against fraudulent acts. Audit committee is responsible (if there is no audit committee the board of directors is in charge) to supervise activities of senior managers and think about risks that fraudulent financial reporting brings. Mclnnes and Stevenson (1997) in their work conclude that although general public perceive external auditors as strongest defensive against corporate fraud that is not their primary objective. Board of directors have a duty to safeguard the assets of their companies and to report on the effectiveness of their companies internal control system (section 404 of SOX). The most effective way of implementation of measure for reducing wrongdoing is to establish them on a range of core values that could be embraced by the company. These values consist of important key principles that have the potential to guide all employees` actions. Then this values could be taken a step further and a platform for detailed code of conduct could be forms. Companys code should entail specific descriptions about what is permitted and what is prohibited. At the end management must be clear in stating that all employee`s will be hold accountable in the company`s code of conduct. Also Mclnnes and Stevenson (1997) argue that board of directors are responsible for prevention and detection of fraudulent activities by others in the company, but on the other hand it is not clear who has a legal responsibility for preventing and detecting fraudulent activities by directors. Internal Auditors Organized audit team can very effectively be involved in many aspects of oversight control. Their familiarity with how entity operates can help them identify indicators of fraud. The Standards for the Professional Practice of Internal Auditing (IIA Standards), issued by the Institute of Internal Auditors, state The internal auditor should have sufficient knowledge to identify the indicators of fraud but is not expected to have the expertise of a person whose primary responsibility is detecting and investigating fraud. Internal auditors are in position to asses fraud risks and control, and suggest actions for risk minimization and control improvement. Some standards, such as IIA Standards, even require from internal auditors to perform assessment of possible company`s risk. These assessments of risk then provide starting point for audit plans and internal control tests are based on them. Additionally, the same standard demands that all audit plans are presented and permitted by the audit company (where audit committee does not exist this should be presented to board of directors). Furthermore, audit plans provide guarantee for affirmation of management`s control. Internal audit can have two roles detection and deterrence. Internal auditors are included in fraud deterrence by analysing and evaluating the appropriateness and efficiency of internal control systems, though Hillison et al (1999) states that it is responsibility of management. In executing this responsibility, internal auditors should: evaluate the control environment identify control weaknesses have strong communication with management Hillison et al (1999) argue that internal auditors should pay attention on cash transactions as well as on other non-balance sheet assets. The following steps should be taken: increased use of analytical review (because ratio analysis and trend analysis sometimes could show us unusual relations with other accounts, especially when we have several years data to analyse and compare Cohen et al.(2009) stated that reliance on internal auditors has increased in the post-SOX period, mainly because of section 404. Internal auditors could use a lot of techniques (analythical or other procedures) to prevent and detect fraudulent behaviour in organization. They could search for particular types of fraud or they could check high-risk accounts for frauds. Every suspicion of fraud or management involment should be directly reported to the audit committee. Independent Auditors and existing audit approach to prevent fraud External auditors have a significant role in oversight process. They should provide information to management and audit committee about possible risks. In order to have full benefit from external auditors, management should have open communication with them. Glover and Aono (1995) in their work presented basic audit-risk model which consists of three elements: inherent risk, control risk and detection risk. They stressed that auditors should understand clients internal control system because they should determine how much they can rely on accounting information generated from clients financial reporting system. On the other hand, McKee and Norway (2006) argue that auditors become too predictable in their audits and that fraudsters could anticipate their actions. Moreover, the public and stakeholders expects from auditors to do better job at fraud prevention (that is the main reason of existence of audit expectation gap). Audit plans should incorporate an element of unpredictability according to SAS 99 and ISA 240 in order to decrease fraud risk. The main benefits of unpredictable auditors approach according to authors would be increasing chances of fraud discovery (more effective audit), deterrence of fraud will be also increased (because of reduced opportunity to commit fraud) and audit will become more enjoyable. On the other hand, this will have impact on costs associated with unpredictable audit approach: extra planning time, extra time to perform necessary procedures and additional training time. Also, authors suggested a following procedures for unpredictable audit approach: random sampling, unannounced inventory observation, changing techniques from prior years, test some small and low risk accounts etc. Certified Fraud Examiners Certified fraud examiners as professionals could have the important role in oversight process. They have a lot of knowledge and experience in fraud detection and prevention and could use their knowledge to assist the audit committee and internal auditors. As professionals from outside the company they can give more objective opinion about internal control system. Also, they can evaluate possible risks of fraud ( especially fraud committed by top management) and implement appropriate measures in order to minimize it. fraud.5 5 Association of Certified Fraud Examiners, 2006 Report to the Nation on Occupational Fraud and Abuse (Austin, TX: ACFE, 2004), p. 18 Ernst Young International Fraud Group, Fraud: the Unmanaged Risk: An International Survey of the Effects of Fraud on Business (London, UK: Ernst Young, 1998), p. 2. To conclude, despite management have responsibility to conduct adequate fraud risk assessment, audit committee should overlook quality of the financial reporting process. According to Silver et al. (2008), audit committee should not only apply traditional fraud risk assessment (like segregation of duties), but to consider and incorporate proactive approach. In order to be good in their stewardship role they should improve their accounting and fraud knowledge , search for collusive fraud and obtain feedback. Conclusion Some organizations have significantly lower levels of misappropriation of assets and are less susceptible to fraudulent financial reporting than other organizations because these organizations take proactive steps to prevent or deter fraud. It is only those organizations that seriously consider fraud risks and take proactive steps to create the right kind of climate to reduce its occurrence that have success in preventing fraud. It was also found that organisations with strong internal controls, internal auditors and audit committees were better equipped to deal with fraud in any form according to Alleyne and Howard(2005)