Self Forgiveness Essay Example for Free

Self Forgiveness Essay Research on Self- Forgiveness is a topic that does not have much information, but the research known on this topic makes a distinction of the theoretical analysis of self-forgiveness is offer. In the recent years more questions has surface about interpersonal forgiveness, however intrapersonal and self-forgiveness has received little attention. Self forgiveness, interpersonal forgiveness, and pseudo forgiveness is a theoretical model that is use to explain the difference amongst the three forgiveness. Self-forgiveness can be found in social science literature. In this philosophy it explain how it necessary to have good-will toward self during the process of one self- forgiveness A person has who has offend must be able to accentuate self-love and respect in the face of one’s own wrong doing to be able to truly forgive someone and refrain from hurting someone else. The offender must recognize severe things and be willing to go through all the stages no matter how painful it is to assure true forgiveness, which should restore his self respect. In self-forgiveness restoration must be part of the process. There are three stages: Holmgren (1998); first, self-forgiveness, requires an objective fault or wrongdoing; second, negative feelings triggered by this offense must overcome; and third, an internal acceptance of oneself must be achieved. The psychology literature stated that self-forgiveness is when a person is willing to accept what he or she has done wrong to others, while still showing love and compassion to one self. Self-forgiveness can use a model called the uncovering phase where the individual goes through different cycles, which involves (denial, guilt, shame), decision phases is when a person has a change of heart. Work phase is self awareness comparison and the finally outcome for the offender which is to find a meaning or purpose to life. Self-forgiveness 3 Self-forgiveness has a set of motivation for the offender which helps them with the process of being able to avoid stimuli with the offense this process of self-forgiveness has begun. As for forgiveness avoidance is direct toward the victim’s thoughts, feeling and situation associated with moving to the next step with forgiveness avoidance. When this is achieved the person becomes at peace with his or her behavior and its consequences. When using the self-forgiveness and interpersonal forgiveness model it help the offender with retaliation and benevolence issue to be able to reconcile with oneself. Interpersonal forgiveness focuses upon the harm of the victims. An offender may try to avoid the negativity thoughts, feeling and behavior that can happen without forgiveness to the victim. If the offender does not accomplish this task when dealing with the transgressor this type of behavior may surface. This may also result in a self- estrangement or self destruction. Self-forgiveness 4 Forgiveness is one of the subjects that come up at my job and everyday conversation all the time for either the offender or the victims. This article concentrates on forgiveness and suggests that there are several ways that the process must be done to be successful for client. I do believe that it takes a lot of effort and hard work to truly forgive oneself for harming another human being. I believe that you must forgive yourself before you can forgive the transgressor. I agree you must be able to show love and respect in the face of one’s own wrongdoing, but if you can’t accept this or you don’t care I guess this would make forgiveness not an option. Holmgren suggests the elements of forgiveness is necessary for restoring self-forgiveness, which I think could be possible hold some type of connection. In psychology literature Enright stated one must be willing to abandon self-resentment in the face of one’s own acknowledged objective, wrong while fostering compassion, generosity, and love toward oneself. I agree that because if you have not let go of the past or forgiving yourself, then how is it possible to forgive someone else. If you hold on the hurtful memory from the past then you will not be able to forgive yourself or anyone else we must realize that we are merely human. Most of the time we do have set back for whatever reason I do believe have to continue to work at forgiving yourself if not it possible to become self-destructive, which could overpower the self-constructive motivation. Interpersonal forgiveness deals with does not imply reconciliation with the offender whereas reconciliation is necessary in self- forgiveness. Intrapersonal is not about condoning heinous behavior, glossing over the hurt or ignoring deep feeling you have inside. It’s about making yourself aware of how you feel about what you did to the victims. Forgiveness is a process of acknowledge and working through your feeling. Try to gain perspective on situation and letting go of being the victims and painful memories and emotions that exist. Forgiveness 5 When counseling a client who is having problems with forgiving himself for his actions. I would recommend that my client seek therapy for this type of behavior. I would use the model that includes mindfulness, self-awareness, self-knowledge ,experience, focus, and balance,because this seem to be a a good method for a client I like the step in this program. Grieco, (2009) she defines forgiveness as functionally rather that sematically. She believes that healing in a process that begins with eight steps. To forgive is to release all angry and hurt within, so you can release all negative energy. With her eight step she suggest: You must be willing to make change in attitude, express your emotions about what happen, don’t make expectation (s) ask for what you want with word or mouth and inner feelings. Open up and be honest to everyone what you need, make limitations and and take responsibility for their action and yours, visualize your personal space sphere a light around you FINISH THIS. Always use unconditionally love to person, see good in them and see good.

Consumer Behaviour of Brazilians to detergents

Consumer Behaviour of Brazilians to detergents Consumer behaviour is a process where individuals or groups go through to select, purchase, use and dispose of goods, services, ideas or experiences to satisfy their needs and desires (Solomon, Marshall, Stuart, Barnes and Mitchell, 2009). The major question for any company: How do consumers respond to various marketing efforts the company might use? The following diagram shows that the marketing and stimuli enter the consumers Black Box (consumers mind) and produce certain responses. Fig 1: Stimulus response model of buyer behaviour Consumer behaviours are influenced strongly by cultural, social, personal and psychological characteristics as shown below: Fig 2: Factors influencing consumer behaviour (Source: Philip Kotler, Gary Armstrong, Veronica Wong John Saunders, Principles of Marketing, 1999) Culture: Culture is the most basic value of a persons wants and behaviour. In Unilever case at Brazil, the clothes are washed more frequently in NE than SE approx. 5 times a week against 3.9 times. Most of the women at NE are housewives and they took this activity of washing clothes as pleasurable activities. There is one more reason that the women at NE mostly do their washing in a public laundry, river or pond because it gives them an opportunity to become social, meet their friends where at SE mostly women do their washing at home alone. The people at NE also attach the cleanliness as a symbolic value to their status. Due to the cultural differences and washing methods, the laundry soap consumption at NE per buyer is 20.4 kg against only 6.8 kg of SE. On the contrast, there was very less difference between the consumption of detergent powders between NE and SE, only 1.5 kg per buyer. (refer to exhibit 3) Social Class: Social classes are societys relatively permanent and ordered divisions whose member share similar values, interests and behaviours. In Brazil there are 5 social classes based on the income as: A, B, C, D and E (E+ E-). As per exhibit 2, only 21% population of SE is E class compared to 53% of NE. So the most of the population at NE are low income consumers. Generally the lower social class people are more culture-bound which shows their behaviour of buying detergents. Family: Family members can strongly influence buyer behaviour. The buyers spouse and children has a direct influence on everyday buying behaviour. In case of Brazil, majority of NE women see the cleanliness of clothes as an indication of the dedication of the mother to her family in spite of washing through laundry soap requires an intensive labour. This fact influences the consumer to buy the different detergents mostly laundry soaps at Brazil. Most of the families with washing machine prefer to buy detergent powder (there only 28% household own the washing machine at NE) instead of laundry soap. Economic Situation: A persons economic situation will affect product choice which is clearly visible at Brazil. The low income consumers of NE would like to buy Omo, the best brand of the market but their tight budget leads them to buy cheaper local brands from the nearby small shops. Perception and Beliefs: In Brazil, the consumers (primarily low income) evaluate the detergent against the six key attributes as shown in exhibit 6 along with price. Since Campeiro scored very low on all the attributes and resulted with only 6% of market share. The consumers of NE are very particular about the various attributes of detergents like power of the detergent (its ability to clean and whiten clothes with a small quantity of product) judged by the quantity of foam it produced. The low income consumers are also very much attached with boxes and regarded anything else as good for only second-rate products. The major factors which influence the consumer behaviour are discussed above. Most large companies also research consumer buying decisions which are closely related with the factors of consumer behaviour. A typical buyer decision process can be shown as below: Fig:3 Buyer Decision Process Model (Source: Philip Kotler, Gary Armstrong, Veronica Wong John Saunders, Principles of Marketing, 1999) In the given case, the purchase of detergent is a regular purchase for any family. Since the most of the families owned a washing machine at SE, so they are much focussed to buy the detergent powder. At NE only 28% households own the washing machine. The important fact here is that both the consumers of NE and SE are well aware about the brand and recognises Omo as the best detergent powder in the market. But at NE, approx 53% consumers cant afford to buy the Omo due to their low-income. The Northeasterns are also not fond of shopping at big retails like Wal-Mart, instead of they prefer to buy the detergent from the near buy shops. As per the details provided in the case, it seems that the Unilever brand is not available in 75000 small store of NE where the products of their competitors are available. In this situation, the consumers have limited option to buy. Answer 1 (ii) The market in terms of the main brands/players and their strategies At present in the NE detergent market, there are only two major players- Unilever and Procter Gamble. There are a few local players are also available in the market but mostly they are in the laundry soap market. Unilever is a US$56 billion company, headquartered in London (UK) with 300,000 employees in more than 150 countries. Unilever started its operation in 1929 and now become a pioneer of the consumer goods industry in Brazil. Unilever launched the first detergent powder as Omo in the Brazilian market. As mentioned in the case, Unilever is a market leader in the detergent powder category, having 81% of market share with three brands: Omo (one of the Brazils favourite brand) Minerva (Only brand sold as both detergent powder and laundry soap) Campeiro (Unilevers cheapest brand) Omo is a premium product with 52% of market share at a price of $3/kg. The main USP of Omo is the high ability to remove stains. Minerva is relatively cheaper brand as compare to Omo with 17% share in the detergent powder at a price of $2.4/kg. Minerva is the only Unilever brand which is competing with local brands in laundry soap market and is the market leader. In the laundry soap market Minerva have 19% share at a price of $1.7/kg. On the other hand, Procter Gamble is a US$40 billion company, headquartered in Cincinnati (US) with 98,000 employees in 80 countries. PG entered in the Brazilian market in 1988 and acquired the detergent business of a Brazilian company named as Bombril and its three brands: Quonto (migrated as Ace) Odd Fases (migrated as Bold) Pop (low-price brand) PG is the second player with 15% share of the Brazilian detergent market. Ace is the main brand of PG and competitor to Unilever products (Omo and Minerva) with 11% share in the detergent powder market at a price of $2.4/kg. The other products of PG have only 6% share of the market at a price of $2.3/kg. PG did not manufacture laundry soap. At present the NE detergent powder market worth of US$106 million is growing with a remarkable annual rate of 17%. Since the manufacturing process is very capital intensive, so the entry barrier is very high in this market. On the contrary, the laundry soap market worth of US$102 millions is growing at a slower annual rate of 6%. Since the production of soap is very cheap, thus there are low barriers to entry. Currently PG are targeting towards the low-income consumers of the NE market. PG drawing on worldwide RD and marketing expertise is closing up and will attack to this segment. There were also threats of small local brands targeted at low-income consumers. Unilever is also looking to explore the growth opportunities in the detergent market to low-income consumers of NE. But Unilever is facing some internal resistance from Mr. Fernanda Machado (Category Manager for detergents). Answer 1(iii) Present situation of Unilever and its Strengths, weaknesses, opportunities and threats With the data available in the case study, the Unilever SWOT analysis is as below: Table :1 SWOT Analysis Answer 2 Strategy for Unilever in Brazil Unilever would follow the Target Marketing Strategy (Segmentation, Targeting and Positioning) strategy for the low-income consumers in Brazil. The following diagram explains the various steps involved Target- marketing process: Source: Solomon, Marshall, Stuart, Barnes and Mitchell Marketing: Real People, Real Decisions 1st European Editions Fig: 4 Steps in the Targeting Marketing Strategy Segmentation: The detergent market at Brazil is already segmented into two parts: High Income consumers living at Southeast Low income consumers living at Northeast The Northeast market could be classified under Geodemography segment due to most of the consumers have low income and share similar characteristics. Targeting: Detergent Market segment is registering a 17% annual growth in Brazil and there is a big potential market in NE with 48 M of Low Income consumers. The Purchasing power of the low income consumers has increased by 27%. Positioning: Here Unilever had to develop a strategy for the target segment with a product that meets the consumers requirement and expectations. Based on the current situation as mentioned in the case, I feel that the Unilever has the following options to penetrate the low income consumers at Brazil: Option 1- Unilever could reposition the Minerva further down market in relation to Omo Brand Option 2- Unilever could re-launch of the Campeiro as a low-cost brand Option 3- Unilever could develop a cheaper version of the Omo brand Option 4- Unilever can create a new Brand or launch a new brand from its portfolio in Brazil. Option 1 will be less costly option to implement by Unilever since Minerva brand is already present in the mind of Brazilian consumers. But I feel that it was not well positioned in the market. Minerva is a product target to the middle income consumers and there was no details mentioned in the case about them. Thus repositioning Minerva to further down for low income consumers will reduce its market share from 17% (refer Exhibit 7) to even lower therefore it will create a new opportunity for other competitors in the market. Option 2 will become costly and ineffective for Unilever because already Campeiro is recognized as a low cost and low quality product (with ref. to exhibit 8). Hence changing the image of Campeiro in consumers (low income) mind will take a very long time to achieve. Option 3 could not be implemented by Unilever because Omo is a high quality and high price product (ref. to exhibit 5, 7, 8 9). It would also create confusion between the two version of Omo (High quality and the cheaper version) in the detergent powder market. There is also a possibility that the consumers of Southeast also start consuming the cheaper version on Omo and it will lead towards the reduced sale of High quality Omo. So Unilever should not attempt to develop a cheaper version of Omo. Option 4 based on the SWOT analysis (refer table 1, Page no. 7); Unilever could plan to develop a new product for the low income consumers. Since Unilever is having a very vast range of detergent brands. So instead of investing to develop a new product, Unilever might also choose a product from its Latin America portfolio, a brand which satisfies the needs of low income consumers with in Brazil. Unilever can use either of PULL or PUSH strategy in order to penetrate the Low income consumer market of Northeast Brazil. The Push strategy: There was no doubt that the best detergent available on the Brazilian market is Omo. With ref to the exhibit 7, Unilever dont have any competitor for their Omo brand being the costliest product in the detergent powder market. As per option4, Unilever should introduce the extension of Minerva Brand instead of developing a new brand. The extension of Minerva brand as Minerva Blue 10/10; with more cleaning power while retaining the fragrance and less emphasis on softness; packaged in the cardboard boxes. Now the following Marketing Mix should be implemented to penetrate the Northeast market: Minerva Blues target groups are the low income consumers who buy local brands and detergents from the small stores located in Northeast. The Marketing Mix for PUSH strategy is as below: Product: The Minerva Blue would be packaged in two sizes 1 Kg and 500 g. The Minerva Blue would be designed attractively so that the even illiterate consumers can recognize it very easily. The packaging should be designed in such a way that it would be easy to open and also protect the powder from humidity. Price: The price of Minerva Blue should be cheaper than Campeiro. Unilever have to identify a cheaper packaging formula so that it can reduce the whole sale price of Minerva Blue below than Campeiro. Unilever could use the following approach to price the Minerva Blue: Formulation cost: $ 1.00 Packaging cost: $ 0.30 Promotional cost: $ 0.30 Distribution cost: $ 0.05 Total cost: $ 1.65 Place: As per the details mentioned in the given case, Northeasterns are not in favor to shop from big outlets, they prefer to shop from small stores. The big issue is that Unilever detergents are absent from 75,000 stores in Northeast where the products of other competitors like PG and as well as local brands are available. Distribution of the products in Northeast is the major weakness of Unilever. In order to cover all the 75,000 small stores of Northeast, Unilever should have to introduce its own units of vans, visiting every single store trying to list all Unilever detergent brands. Unilever could also distribute its Minerva Blue brand in SE, as per exhibit 2, approx 21% of the population of Southeast is in class E. Promotion: Since the consumers of Northeast are buying from the nearby small stores. Thus Unilever should focus to have promotions and visibility of their products in those stores. The promotion should be in such a way that when a consumer entered into a small store must realize that the Unilever had created a brand Minerva Blue only for him, his own version of Omo. Unilever could follow the conventional methods of advertising ATL (Above the Line) campaign to deliver the right message to the low income consumers through media such as television, radio, print and banners to promote its brand. As per the given details, the Brazilians are avid television watchers irrespective of their income. Unilever could also promote their product in popular parties of Northeast like Carnival, Forro Festivals and Maracatu. The low income consumers might be reluctant to buy a product advertised as FOR LOW INCOME PEOPLE, because it gives a message of inferior quality product. So Unilever should never use in an ATL communication the term of FOR LOW INCOME PEOPLE . Pull strategy: With ref. to the case, there are total 7 products in the detergent powder market where 75% of market share captured by Unilever through its 3 products all combined: Omo, Minerva and Campeiro (ref. to exhibit 7). Thus introduction of a new product from its portfolio will create cannibalization for Unilever. The same concern is also raised by Mr. Fernanda. So instead of introducing a new brand in the market, Unilever should focus to expand its detergent powder market share by adding new consumers. This can be achieved only by pushing the low income consumers to buy Unilever products. In other words, upgrade the laundry soap consumers to detergent powder consumers. The marketing MIX for PULL strategy is as below: Product: Unilever had to promote their all 3 brands: Omo, Minerva and Campeiro in the small stores of Northeast. Promotion: The promotion strategy would remain same as PUSH strategy. On top of that in store promotions are very important. Unilever could offer a very attractive offer to the low income consumer which insist the NE population to buy the Unilever products like Buy 1 Campeiro and get one free or can earn some points which could lead them to get a free Omo etc. The above strategy will attract new consumers for detergent powders. Simultaneously Unilever could also signup business contracts to promote the Unilever products with the Washing machine dealers. So whenever any consumer buys a new washing machine the dealer would suggest them to use only the Unilever Brand detergent powders. Place: The distribution strategy could be the same as mentioned in the PULL Strategy. In addition to that, Unilever should ensure that in any small store their all 3 brands must be available at any moment with different SKU which gives an opportunity to the capable consumers to upgrade themselves for high price detergents. Unilever should also ensure that if the small store owners/managers can offer an exclusive section of Unilever products where only Unilever products are available. So in such case consumer dont have any options to buy any other detergent. Price: Currently Campeiro is the only brand focused to low income consumers which is available for $ 1.70 to retailers compare to its actual cost $ 1.45. Thus at wholesale price Unilever is able to have the margin of approximately 17%. Hence Unilever could reduce its margin by redefining the formula of Campeiro which could add some more attribute as per the need of NE consumers like clean and whiten clothes with a small quantity with good quantity of foam, add some perfume etc. Conclusion: Being the low income consumers doesnt affect their brand conscious. These consumers are always looking for good and reliable quality product at a fair price. These consumers might not be able to afford the best brand of the market, but they do see the high price of such products as an indication of value. More than three-quarters of the global population is low income, and many of them have been historically beyond the reach of organized retailers. In the given case study of Brazilian Fabric Wash Market, the population of Northeast is well aware about the Unilever Brand: Omo but due to high price they cant afford it. To serve low-income consumers successfully, Unilever must first account for their lower purchasing power. To penetrate the Low income market, Unilever might use the concept of 4 As as below: Promote offering through mix of outlets Reduce Cost to serve Shorten Supply Chain Select and support retailers Localize sourcing Reduce packaging size for low price per unit Focus development on customers Employ innovative thinking to meet Fig: 4As Diagram Sources: Jame Andereson, Net Blog Serving the worlds Poor, Innovation at the base of Economic Pyramid Based on the above discussion of PUSH and PULL strategies, PULL strategy would give the result in a longer term but the PUSH strategy would give the result immediately. So I would recommend PUSH strategy as the Best Strategy for Unilever in Brazil. In the short term, Money need to be invested and therefore diverted from premium brands to low price brand. It gives Unilever a momentum and advantage in a fast growing market. With the right strategy, low income consumers will be ready to pay for a new brand and Omo buyers will not move which will make Unilever a leader in low-income consumer marketing.

Strong Horse Tea, by Alice Walker and The Suicides of Private Greaves, by James Moffett :: Strong Horse Tea Suicides of Private Greaves

Characterization in "Strong Horse Tea," by Alice Walker and "The Suicides of Private Greaves," by James Moffett Characterization is the change that occurs in a character throughout the story. The change can be either a physical one or an emotional one. In the stories "Strong Horse Tea," by Alice Walker and "The Suicides of Private Greaves," by James Moffett, the characters involved go through changes that effect both stories ending. Characterization also occurs in stories through the eyes of other characters and how they view the main person in a story. A character's change in the story will eventually lead to the resolution, and inevitably the end of the story. In "Strong Horse Tea" the main characters change is very evident. Rannie Mae Toomer's change in the story is apparent to the reader and audience. She (Rannie) goes through both an emotional change as well as a change in her beliefs (both spiritually and on how she viewed people.) Rannie is a black woman living in America during its oppressive years, with her only salvation being her infant son, Snooks. Her son is very sick and in desperate need of medicine. Rannie is convinced that a white doctor will come and visit her and take care of her son. Rannie, however, does not realize her situation, and hopes still that a doctor will come. "Lawd, why don't that doctor come on here?" Rannie keeps on hoping, and not allowing Sarah, the witch doctor to help her. Rannie believes that Sarah help will be evil, and that the white doctor will soon come. 'We going to have us a doctor,' Rannie Toomer said fiercly, walking over to shoo a fat winter fly from her child's forehead. 'I don't belive in none of that swamp magic.' Rannie is unaware of who she is and how others view her. She does not realize that the color of her skin is oppressing her. Rannie is convinced that the mailman (her only connection to the outside world) can help her out. The mailman, however, has other views about Rannie. He sees her as an animal ("Rannie Mae, leaning over him out of the rain smelt like a wet goat." ) with absolutely no intelligence ("Today he thought she looked more ignorant than usual^. ) Rannie is convinced that the mailman will get her doctor for her, but as the time passes she comes to the realization that Sarah is her only hope. 'But I told you,' Rannie Toomer said in exasperation, as if explaining something to

Orthodox Society :: essays research papers

By insisting on complete orthodoxy is society only hurting itself? I believe when a society demands orthodoxy it is asking for problems. Orthodoxy to a small extent can be helpful to society, but when it is required by the people, and they demand it to the fullest it can do nothing but cause problems. There is many reasons whey complete orthodoxy only hurts society. First off, it greatly diminishes all forms of creativity among the people and doesn’t allow for new ideas that can help benefit society. It also reduces the overall intelligence of the people. When it comes to orthodoxy and religion, it can weaken the quality of worship and the person’s relationship with God. In general, orthodoxy in a way sets limits to progress and development of society and doesn’t allow new ideas to become accepted or acknowledged. Orthodoxy is defined as what is traditional or the established faith in society. It is following what is the commonly accepted, customs and beliefs. The one thing that orthodoxy almost completely wipes out and discourages is creativity and new ideas that can be beneficial to society. Only traditional beliefs are accepted in an orthodox society. So even if a brilliant idea is introduced, it won’t be accepted just because it is new and different. The rate of progress among orthodox society is slowed greatly because of this. If we never accepted new ideas or anything not of the traditional beliefs, we would not be even close to where we are today. Our knowledge of life in general would be nothing like it is today. We are where we are today because of people who came up with new and crazy ideas. All of the great intellectuals were anything but orthodox in their beliefs. Many people who have helped society the most by new ideas and inventions were looked at as crazy during their li fetime. If we are accepting of new ideas it is the only way we are going to progress. Complete orthodoxy also lowers our intelligence and acceptance of other people. When someone is only taught one way to do things, they are not educated of other ways of life. No one can truly be considered educated if they have only been taught one side of the story. Imagine if we were taught all our life that blacks or Mexicans are bad, and no other belief was accepted.

Journey to the Center of the Earth :: essays research papers

The book A Journey to the Center of the Earth, by Jules Verne is a well-written and easy to read book most of the time. In my essay I’m going to give a description of the books events. The book starts with Professor Hardwigg finding a scrap of paper that says its possible to get to the center of the earth and decides to take the journey. Hardwigg insists that Harry, his nephew, come with him on the journey. After they got the supplies, they start their journey for Mt. Sneffels in Iceland, the spot where they can get to the center of the earth. They travel up the mountain and find the opining were they start their journey. At the bottom of the shaft they find four paths that they can take and the Professor chooses one but it’s a dead end they select a different route. They soon discover water, which they vary much need from the lack of. Later they find a well-like shaft where they go farther below the surface of the earth. Continuing to descend Harry goes ahead of the others and it soon lost. He retraces his steps but becomes even more lost. After being lost for days Harry finds his Uncle. Later they discover the Central Sea, an underground body of water. Exp loring the area around the sea, the travelers find huge mushrooms, bones of mastodons and other evidence of plant and animal life. The Professor decides that they must cross the ocean to continue further so they make a raft. Days later two huge monsters surface and almost sink the raft. Continuing on, the three spot what they think is another giant monster but discover it is an island that they start to travel to later a storm hits that almost sinks their raft and the storm carries them back to the shores from were they started but farther along the coast then before. The Professor and Harry finds huge shells and a field of bones and even a human skull. Then they wondered if humans ever lived beneath the earth. They spotted gigantic animals and even a tall human being. Afraid they would get hurt they started back towards the raft. While they were going back Harry spotted a tunnel and inside the initials A.S are carved into it, Arne Saknussemm had been there before them, they also discovered that the tunnel is blocked.

Write Up on Detection of Fraud

DETECTION OF FRAUD (A Study on the Relations of Fraud Detection, Redress and Reporting by Auditors, Protecting against Fraud Detection: the Case of Auditors and the Effect of Auditors Personality) Prepared by:- _________________________________________________________________________ PREFACE The objective of this assignment is to promote critical thinking on to what extent auditors comply with auditing standards once they encounter fraud and auditors’ compliance on managing fraud, the debate on auditors’ negligence when it comes to fraud and the side effects of fraud detection towards personality.A selection of three articles that were chosen in identifying and subsequently analyse the impact of fraud towards an individual, group or within an organisation. The three articles are:- * Protecting against Detection: The Case of Auditors and Fraud? * Fraud detection, redress and reporting by auditors, * Fraud Risk Assessment and Detection of Fraud: The Moderating Effect of P ersonality. The objective for this assignment is to aim on the relationship between the auditors’ ability to assess fraud risk and the ability to detect the likelihood of fraud.Also, this study considers the overall trend of development and the prospects for future changes regarding the auditor’s fraud detection responsibilities. INTRODUCTION Most of the individuals feel that auditors fail to comply with some important elements of fraud standards. Fraud represents a significant and challenging issue throughout the accounting profession practically almost everywhere in the world.Dramatic financial scandals often takes place as soon after companies received apparent â€Å"green light† from their auditors have kept the issue of fraud and the responsibility for its detection closely relate to auditors in particular. Auditors are required by the auditing standards to provide reasonable assurance that the financial statements are free from any misstatements. Inability to accomplish so particularly fraud may expose the auditors to litigation. The detection of fraud is the most important portion of the auditor’s duties.Therefore, auditors should assiduously cultivate this branch of their activities. (Dicksee, 1990). Whenever there is a sudden alarm and collapse within the company, people tend to assume that the auditors negligently failed to spot something was wrong and the auditors failed to solve the issue. Detection of fraud is no longer the principal audit objective but rather the subsidiary to the determination of the truth and fairness of corporate financial statements.This development in stated audit objectives is often portrayed as a process of natural, uncontroversial evolution in which professional guidance came to meet changing public expectations and circumstances (Tricker, 1982). The growth in the size of business, the assumption of corporate management of a greater responsibility for fraud detection and a broad acceptance of t he increasingly uneconomic nature of audit-based fraud detection are usually identified as the main causes of the changing nature of audit responsibilities (CACA, 1986).CENTRAL ISSUES & PROBLEMS When it comes to redress, it relates to the auditee taking measures situations where fraud has been detected. Given the existing standards on the role of auditors in fraud situations, the existence performance gap in this context can be due to several factors, including the lack of knowledge or competence on how to act once corporate fraud is detected, lack of care in following protocol or the lack of independence of the auditor possibly because conflicting of interest.Given the sensitive nature of fraud reporting towards the society’s expectations, compliance with fraud standards is crucial nowadays. 56% from recent surveys said that expectations of auditors rely on the auditor’s duty to detect fraud, while 42% believed that it is the responsibility to search actively for frau d (Steen, 1990). The issue of fraud is very essential for public accountants and auditors because litigation actions may be taken against them should they not be able to detect fraud during the conduct of the audit.Take for example when Xerox was sanctioned for overstating earnings by US$3 billion, its auditor KPMG was liable for US$22 million in penalties (Ettradge, Sun, Lee & Anandarajan, 2005). The present scenario is an extension whereby study shown that the effect of the auditors’ ability to assess fraud risk on their ability to detect the likelihood of fraud. High fraud risk scenario, the auditors’ ability to assess fraud risk has positive effect on their ability to detect the likelihood of fraud, whereas in a low fraud risk scenario not.Adding to that study, another factor which is the personality may affect the ability to detect the likelihood of fraud. The study predicts that there might be other factor that affects the auditor’s job performance that is in the ability to detect the likelihood of fraud. LITERATURE REVIEW The present study predicts that personality might have only moderating effect on the fraud detection ability.The present study illustrates and examines Big-5 factors of personality that are neuroticism, extraversion, conscientiousness, openness to experience and agreeableness because these factors are the basic dimensions of personality and it is predominantly viewed that many personality traits are subsumed under these five categories. This shows that personality does influence job performance and by investigating the moderating affects of the personality factors on the relationship between the auditors’ ability to assess fraud risk and their ability to detect the likelihood of fraud.Attribution Theory This theory suggests that the level of future expected performance, in a particular task depends mainly on the particular causes to which prior success or failure in the same task is attributed. This theory i s appropriate because there is a need to assess the causal attribution of the auditors’ performance, i. e: ability to detect the likelihood of fraud. With this study, the level of the future expected liability to detect the likelihood of fraud is attributed by the auditors’ prior ability to assess the level of fraud risk.Five-factor Theory 1. Neuroticism as a personality trait * This study shows that auditors who are high on neuroticism will not be able to perform effectively in their job as compared to those who are low on neuroticism, because those with high neuroticism tend to show negative attitudes. With such attitudes demonstrate, the auditors may not be able to appropriately detect the likelihood of fraud. In any fraud situation, high on neuroticism would diminish the relationship between the ability to assess the risk and the ability to detect fraud altogether. . Extraversion as a personality trait * When a person is experiencing positive emotions, it may influ ence them to perform well in their job. In any risk situation, high on extraversion would have positive influence on the relationship between the auditors’ ability to assess fraud risk. 3. Conscientiousness as a personality trait * Individuals with high level of conscientiousness may be able to perform well in the job because of the characters such as organized and reliable are important facets for carrying out the audit work. 4.Openness to experience as a personality trait * An auditor is more open to experience; he/she should be more able to detect the likelihood of fraud. Possessing traits such as intellectually curious, behaviorally flexible and nondogmatic in attitude and values can be considered as essential to conduct risk. 5. Agreeableness as a personality trait * Auditor who demonstrates high level of agreeableness in his/her personality such as cooperativeness, trustfulness and adaptability would make them more competent in performing the jobs.METHODOLOGY The inform ation pertaining to the study on the role of auditors in fraud cases, survey was conducted among audit partners of Dutch firms. The questionnaire contained three questions which were:- 1. Questions relating to the features of the fraud cases auditors had experienced in the period. 2. Questions on the reporting and redress of the fraud cases 3. Questions on the perceived role of auditor in the redress process. The overall respond is satisfactory, especially considering the sensitive nature of the study.Secondly, in the study of the personality traits, two levels of ability to assess fraud risk and two levels of each dimension of personality factor. The factors of personality are neuroticism, extraversion, conscientiousness, openness to experience and agreeableness. The study also practicing the independent auditors registered in Malaysia, designated as audit partner or audit manager who are attached to the auditing firms in Malaysia. FINDINGS Most auditors who do have experience elim inated fraud believe that fraud detection and process are often significant in order to minimize risk.Auditors reporting of fraud according to the fraud standards and regulations are defined as below. 1. Reporting to management. – As soon as auditors detect fraud or receive signals that could interpret as such, the auditor needs to report this to management in writing. 2. Reporting to the supervisory Board. – auditing standards explicitly required certain types of fraud to be reported in writing to the supervisory board such as cases of management fraud, cases of material fraud, and cases whereby management refuses to redress the fraud. 3.The redress process. – when the auditor has detected fraud and management has not yet taken appropriate steps to redress the effects of fraud, the auditor is required to demand that the fraud be redressed, i. e. the consequences of the fraud have to be rectified as far as possible and recurrence needs to be prevented. 4. Audito r resignation. – The auditing standards allowed auditor to resign from the assignment of the fraud but required the auditor to resign if the case of material fraud was not redressed. 5. External reporting of fraud. Finally, the auditing standards state that when material fraud discovered during a statutory audit has not been redressed by the audit client within a reasonable time frame, the auditor is not only required to resign from the engagement, but also to notify the dedicated government agency. Such procedure also plus the expansion of auditor’s fraud detection responsibilities by assuming of willingness to play more active role in assessing and reporting on the adequacy of the company’s system and internal controls.Matters that should take into consideration when considering the disclosure is justified in the public interest may include: * Fraud irregularities is likely to result in material gain or loss that effect a large number of people, * The extent t o which non-disclosure of fraud is likely to enable it to be repeated with impunity, * Whether there is general management ethos within the entity of flouting the law and regulations, * The weight of evidence and the auditor’s assessment of the likelihood that fraud has been committed. CONCLUSIONIn attempting to interpret and understand changing audit responsibilities, there would appear to be much to be gained by moving beyond traditional rationalizations of a profession responding directly to public demands. Various changes can be regarded as reflective of the conflicting, political nature of a self-regulated accounting profession and the outcomes dependent on the profession’s pursuit of professional interests and the profession’s attempts to manage the interplay between its own interests and any competing public duties and obligations.It is right to acknowledge that public expectation that auditors should report suspected fraud was reasonable. It is recommend ed that auditors should be given greater encouragement to report whatever that is necessary and fit in reporting fraud detection. Additionally, it emphasized the role of internal control in the prevention and detection of fraud and suggested that where there was a legal responsibility for internal control systems, auditors should have a formal duty to report on their adequacy.Changes in the law would have a statutory duty to report suspected fraud at the same time. It stated that auditors should be left at â€Å"liberty to report cases of fraud to the authorities without statutory backing† and that any change in the current position could be accomplished through revising the ethical guidance to auditors on professional conduct. Auditors have the duties to the rest of the community of which they are part and they owe to the community a more compelling duty which must on occasion take first place.Public expectation must be given full weight in all matters (Accountancy Age, 12 D ecember 1985). In developing auditing guidance concerning to fraud, three considerations have proved dominant: * The relative responsibilities of management and auditors for the prevention and detection of fraud, other illegal acts and irregularities and errors; * The conduct of an audit in order to have a reasonable expectations of detecting significant misstatements; * The action to be taken when errors are discovered.With respect to the prevention and detection, all proposed guidance has emphasized the paramount responsibility of management, with the auditor’s responsibility being couched consistently in terms of materiality and the truth and fairness of the financial statements. The role of auditors is to properly plan, perform and evaluate his/her audit work so as to have a reasonable expectation of detecting material misstatements in the financial statements, whether they are caused by fraud, irregularities or errors.LIMITATIONS Auditors in any circumstances have no dut y to act as an informer to the extent where it would jeopardise or destroy the trust and confidentiality on which it felt that auditing depended. The use of word â€Å"informer† indicates a somewhat dismissive attitude to the possibility of breaking the confidential relationship with the management or public’s expectation.Considerable resistance among auditors to the ideas that they should accept a general responsibility to detect fraud or extend their reporting responsibilities in the interest of the public. Whether changing audit responsibilities concerning detection of fraud come voluntarily or statutorily, such changes need to be based on greater awareness and continuing public investigation of the operation and capabilities of the audit function is this regard. Otherwise, it would anticipate that the position in the future will be with nfortunate, be little different in the roles and responsibilities of the accountancy profession towards the public interest. REFER ENCES 1. Fraud Detection, Redress and Reporting by Auditors by Harold Hassink, Roger Meuwissen and Lauren Bollen. 2. Protecting against Detection: The Case of Auditors and fraud? By Christopher Humphrey and Stuart Turley. 3. Fraud Risk Assessment and Detection of Fraud: The Moderating Effect of Personality by Nahariah Jaffar, Hasnah Haron, Takiah Mohd Iskandar and Arfah Salleh.

Influences That Affect Children and Young People’s Development

201 2. 1abc Describe with examples the kinds of influences that affect children and young people’s development including: Background – depending on the child’s background we can assume that they will generally either do well in class or suffer consequently with poorer work in class. For example if a child has poor up bringer such as no help with their work, parents not encouraging them, suffer from poorer quality of life etc, then this will then lead the child to not do well in school and suffer with many of their lessons.Health – if a child is health and suffers from no major illness then this child will then do will in their lessons. Whereas if a child has poor health and does suffer from a major illness then they will do poor in their lessons. For example if a child with a major illness like cancer then the child is likely to miss a huge amount of school time because they will have to keep going to the hospital, so this means that they will miss out on many lessons and will fall behind in their work.Environment – a child’s environment will depend upon the quality of their school and their home life. If they have nice family life and a nice school then this means that they will do better at school because they have all the necessary items that would be needed to help them with their education. If a child has a poor home life factors like encouraging parents who offer no educational support then this means that they may not do well in school because of having no one to encourage them with their work that they have been doing.