Wednesday, December 25, 2019

Outsourcing Essay - 1121 Words

Outsourcing Outsourcing is when a company purchases products or services from an outside supplier rather than performing the same work within its own facilities, in order to cut costs. In other words, outsourcing is an organizations contractual relationship with a specialized outside service provider for work traditionally done internally by that organization. The decision to outsource is a major strategic one for most companies because it involves weighing the potential cost saving against the consequences of a loss in control over the product or service. Some common examples of outsourcing include manufacturing of components, computer programming services, tax compliance and other accounting functions, as well as payroll and other†¦show more content†¦These are basic decisions regarding organizational design.quot; Outsourcing based only upon a comparison of costs can lead companies to miss opportunities to gain knowledge that might lead to the development of new products or technolog ies. Business Week called companies that had outsourced too many of their core functions quot;hollow corporations,quot; and claimed that they had relinquished their reason for existence. Outsourcing can be undertaken to varying degrees, ranging from total outsourcing to selective outsourcing. Total outsourcing may involve dismantling entire departments or divisions and transferring the employees, facilities, equipment, and complete responsibility for a product or function to an outside vendor. In contrast, selective outsourcing may target a single, time-consuming task within a department, such as preparing the payroll or manufacturing a minor component, that can be handled more efficiently by an outside specialist. Companies that decide to outsource do so for a number of reasons. The primary reason is to achieve cost savings or better cost control over the outsourced function. Companies usually outsource to a vendor that specializes in a given function more efficiently thanShow MoreRelatedOutsourcing And Offshore Outsourcing : Outsourcing1038 Words   |  5 PagesRunning Head: Outsourcing and Offshore Outsourcing 1 Outsourcing and Offshore Outsourcing Natasha Bing Grantham University Outsourcing and Offshore Outsourcing 2 Abstract (Greaver, 1999) proclaims that outsourcing is of a strategic nature and that the decision-makingRead MoreOutsourcing : Outsourcing And Outsourcing1541 Words   |  7 Pagesyears, although outsourcing has been seen as a common method used to achieve a successful business, many literatures on Information System still believe that most of the software could be better off build in-house and this can also be supported with the fact that there are evidences of organisations that took a significant damage from outsourcing. Therefore, whether or not a company should outsource part of their projects, it all depends on how the organisation manages its outsourcing system. This paperRead MoreOutsourcing : Outsourcing And Outsourcing1840 Words   |  8 PagesOutsourcing, and in particular offshore outsourcing, is absolutely necessary and helps our country s economy. Outsourcing helps a company focus on those things it does best and hence increase its top line revenues while reducing costs. Outs ourcing has provided organic growth to the United States corporations and enabled them to compete more effectively in global markets. This paper seeks to explore what outsourcing is, what the difference between outsourcing and offshoring is, what effects itRead MoreOutsourcing At Schaeffer : Outsourcing1707 Words   |  7 Pages Case Study 1 : Outsourcing at Schaeffer Gayathri Kadiyala Wilmington University TABLE OF CONTENTS Outsourcing definition †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 3 Concept of outsourcing †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦. 3 Outsourcing at Schaeffer †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 4 References †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 8 Outsourcing: Outsourcing is a process of a company obtaining the services from an outside vendor. These services can be of different formsRead MoreOutsourcing : Effect Of Outsourcing1631 Words   |  7 Pages OUTSOURCING : EFFECTS OF OUTSOURCING IN AMERICA DHANASHREE AROTE 83360 INDEX Serial No. Topic Page No. 1. Introduction 3 2. Benefits of Outsourcing 4. 3. Negative Effects 5 4. Managing Outsourcing 7 5. 6 Key Trends 8 6. Conclusion 8 7. References 9 INTRODUCTION In today’s global business competitive environment, business organizations must innovate and adapt new strategies to sustain revenue generation, value while remaining competitive. Organizations have embraced outsourcingRead MoreAdvantages Of Outsourcing And Outsourcing1428 Words   |  6 Pagesthe advantages and disadvantages of offshoring and outsourcing. Furthermore, we will discuss some of the factors and trends that are affecting offshoring and outsourcing. Outsourcing vs. Offshoring In order to understand globalization, we have to first learn about some of the common misconceptions. The terms â€Å"outsourcing† and â€Å"offshoring† are used almost synonymously in today’s literature, however, there is a huge technical difference. Outsourcing simply occurs when a company buys any product or serviceRead MoreOutsourcing : Outsourcing Of Outsourcing Essay1307 Words   |  6 Pages1. What is BPO Business Process Outsourcing? BPO is a subset of outsourcing that involves subcontracting of various business-related operations such as accounting and customer service to a third party. The global BPO industry is estimated to be worth more than US$952 billion and is forecasted to experience strong growth between 3.5% and 7.6% CARG as can be observed in Figure1. BPO is often divided into two categories: a. Back Office Outsourcing: Internal business functions such as billing orRead MoreOutsourcing : The Trifecta Of Outsourcing1979 Words   |  8 PagesThe Trifecta of Outsourcing Financial services firms have always faced market volatility, but new challenges are forcing most to rethink their traditional operating models in favor of outsourcing. One of the main concerns within any industry is maintaining a competitive advantage. In order to do so, the company should review what should be â€Å"outsourced without damaging core strategic assets and capabilities of the firm† (Graf et al. 69). Outsourcing is seen by many executives as a panacea for allRead MoreOutsourcing : Is Outsourcing The Case Of Banks?809 Words   |  4 PagesWhat is Outsourcing in case of Banks? (As per RBI Publication) The world everywhere, banks are increasingly for outsourcing as an approach of both reducing asking price and accessing specialist gift, not ready forthcoming drawn internally and achieving dire aims. Outsourcing take care of be marked as a bank s evaluate of a third satisfaction (either a born with entity within a corporate everyone or an entity that is exterior to the corporate group) to dig activities on a continuing reality thatRead MoreOutsourcing : Outsourcing And Outsourcing1579 Words   |  7 Pagesâ€Å"Outsourcing refers to obtaining certain services or products from a third party company, essentially sourcing something like accounting services or manufacturing of a certain input to another company. While many think outsourcing refers to using a service provider in another (usually cheaper) country that is not necessarily the case. Outsourcing can be done to a company that is located anywhere, the location isn’t important.† (Offshoring vs. Outsourcing, n.d. ). There are many reason a business

Tuesday, December 17, 2019

Religion May Encourage Rather Than Inhibit Social Change...

Religion May Encourage Rather Than Inhibit Social Change There are many arguments for and against the notion of religion encouraging change in society. In his book The Protestant Ethic and the Spirit of Capitalism, Max Weber examines the possible relationship between the rise in Calvinism, a denomination of Protestantism, and the growth of industrialisation (or capitalism). He says that the guidelines laid down by this religion state a man must have a calling in life, or in other words a well-defined career which he pursues in a single-minded, determined manner. Followers of Calvinism were forbidden to spend the money they earned at work on luxuries such as fine clothing, big houses,†¦show more content†¦From this view, it is impossible to argue that religion can promote social change. Marx believes that religion is a conservative force. This can mean one of two things - maintaining the status quo, or reverting to traditional values. He states that religion is a conservative force due to it contributing to social order, and brainwashing the subject class into accepting their position in society without argument (a false class-consciousness). If people think their position has been given by God, they are discouraged from attempting to change their situation. Religion therefore diverts attention away from the real source of their oppression and helps to maintain ruling class power. The theories of Bird (1999) and Pryce (1979) fit in with Marxs ideas - Bird suggests that Pentacostalism (a denomination of Christianity), enabled the African-Carribbean people to cope with and adjust to a racist and unjust society. He agreed with Marxs statement that religion serves as an opium for the people. Pryce says that it encourages hard work, sexual morality, prudent management of finances and strong support of the family and community. This also reflects the Protestant ethic that Weber say as essential in the development of capitalism. There is further evidence to support the Marxist view of religion - in Medieval Europe,Show MoreRelatedStereotypes1401 Words   |  6 Pagesthe social context of our lives, regardless of race or gender (religion has a lot further to go in this area), we are presented with new obstacles to overcome. Sure, as adult citizens we may feel that there is equal opportunity available to all, but unless we have had an upbringing and education that has provided the right platform from which we can develop to our potentials, these opportunities are merely a front for equality. When analysed closely, deficiencies are revealed within our social constructRead MoreThe Role of Religion as a Conservative Force and as an Indicator of Change2079 Words   |  9 PagesThe Role of Religion as a Conservative Force and as an Indicator of Change FUNCTIONALISM Emiline Durkheim believed that religion is central to the reproduction and maintenance of social order in societies. The major function of religion is to socialise society’s members into value consensus by the following. * Setting certain values apart and infusing them with special significance. These values become moral codes or beliefs which Read MoreUsing Teaching: Making a Difference as Your Main Reference, Identify and Discuss some Important Complexities in Teachers Work 1686 Words   |  7 Pagessuccess. Teachers account for approximately 30% of students achievements (Hattie, 2002), proving that the complexities that affect teachers, affect everyone. These complexities can generally be grouped into four different topics; political, economic, social and cultural. Each of these factors offer different challenges in unique ways to teachers, however they are all important to be aware of. Political factors have the ability to greatly complicate teachers work. The curriculum is an important exampleRead More Impermanence, Selflessness, And Dissatisfaction Essay1121 Words   |  5 Pages Impermanence, Selflessness, and Dissatisfaction Buddhism is neither a religion nor a philosophy, but rather a way of life. This does not imply that Buddhism is nothing more than an ethical code: it is a way of moral, spiritual and intellectual training leading to complete freedom of the mind. (DeSilva, 1991:p 5). Of the many Buddhist sects, Zen Buddhism places particular emphasis on living ‘the right life, and does not revolve around rite and ritual. Buddhism outlines the three characteristicsRead MoreThe Problem of Definition of Religion Essay2618 Words   |  11 PagesDefinition of Religion The study of religion is problematic. There are so many dimensions to religion (belief, practice, experience, knowledge and consequences) that it is impossible to provide a conclusive definition. Most sociologists do not believe in God. Functionalist views on Religion ------------------------------- The functionalist analysis of religion is concerned with the contribution religion makes to meeting societys needs such as social solidarityRead MoreThe And Its Impact On Society1707 Words   |  7 PagesZakaria argues that societies are going through democratization where closed systems are becoming more open. Therefore, now social change is originating from the masses unlike in the past. Today democracy is not just a form of government it is a way of life. For example, a singer that is more popular is also more successful. Large groups of people are what create change. Even capitalism is becoming more democratic. 2. Zakaria defines constitutional liberalism as the goals of government such asRead MoreExistential Therapy : A Matter Of Choices Essay1699 Words   |  7 PagesChara Baines Liberty University Online Abstract Existential therapy is a self-help style of therapy based on choices. Existential therapy focuses on the here and now and the changes an individual can make in their lives if they are willing to honestly explore, self-evaluate, and make changes in their beliefs, traditions, patterns and behavioral issues. Questioning such things as death, the meaning of human existence, God’s existence, and relationships is done through a close clientRead MoreEntrepreneurship as Career Option1958 Words   |  8 Pagesbroad categories of options – Wage Employment or Entrepreneurship. The term ‘career’ signifies a continuous, ever evolving, ever expanding opportunity for personal as well as business growth and development. We may define entrepreneurship as a career in your own business [YOB] rather than wage employment [JOB] .If you opt for a job then you ill work for others. In case you opt for entrepreneurship you will be your own boss. In case of wage employment one is engaged in routine work carried on forRead MoreShedding Light On Freud s Controversial Psychoanalytic Theory1525 Words   |  7 PagesLight on Freud’s Controversial Psychoanalytic Theory Krystle D. Kraft St. Johns River State College: Human Growth and Development Shedding Light on Freud’s Controversial Psychoanalytic Theory Psychoanalytic theories suggest that developmental changes happen due to the power of internal drives and emotions. Sigmund Freud, a Viennese physician, is said to be the founding father of this theory. He believed biological impulses, such as a need for food and sex, were the driving impulses for personalityRead MoreScience Literacy : The Foundation Of Modern Humans1778 Words   |  8 Pagesopponents that are constricting the very foundation of what this country was built on. Lack of science literacy can be caused by several factors including the influence of religion, school curriculum, and more importantly the policies created by the government. If we want to avoid economic, social, and natural disasters, then we must change our views and policies to increase the number of science literate citizens which will advance the sciences. First, we must define what it means to be science literate

Monday, December 9, 2019

Auditing and Assurance Cloud Computing

Question: Discuss about the Auditing and Assurance for Cloud Computing. Answer: Introduction: Integrity of management is the first factor that leads towards increase in inherent risk at the financial level of report making. If the management do not possess integrity then this will move the organization towards bad reputation in the business world. Lack of integrity also shows the wrong actions of management which is carried to restrict the access of auditor in regard to material information and people. In this case study the owners of One.Tel lacks integrity of management as the auditors are going to be appointed by management which will influence the independence of auditors and the auditors will not be able to carry out the work with due diligence. In addition to this management of One.Tel will also keep a check on the financial statement preparations which increases the chance of manipulation in accounts (Purdy, 2010). Top level executives also manipulate the financial statements to attract more investments and to assure the shareholder about their profitability. Management experience and knowledge is the second factor that increases the inherent risk at the financial level. Insufficient knowledge and lack of experience can negatively affect the preparation of financial statements. Inherent risk increase with the increase of inexperienced key personnel at the management level and this will result in resignation of efficient employees from the organization. Efficient employees will leave the organization because of lack of knowledge of management and inexperienced management people are more willing towards conducting of fraud (Elder et al., 2011). In this case study both the executive and non executive directors have lack of experience in telecommunication industry which increases the inherent risk of employees turnover in the organization and the inexperienced management will negatively impact preparation of financial statements. The third factor that increases the inherent risk at the financial level is extra involvement of management of the organization. This encourages the management to falsely represent the financial statements. Due to extra involvement of management the company can face various problems like poor liquidity, poor operating results, arising of cash flow problems. The management different schemes of compensation are attached to earnings per share which can help the management to misrepresent the financial statement. In this case study of One.Tel, only few individuals dominate the organization decisions regarding operations and financing (Covello et al., 2012). This will cause a high risk of material mismanagement in decisions of organization because of lack of review in decision of management by the board committee. Managers generally do not make enough provisions provision for debts and depreciation of plant and machinery. The new organization in penetrated market generally faces the inherent risk of reputation formation and revenue generation. There are various inherent factors associated with the nature of business of the organization. The existence of the related party transactions will also lead the organization towards inherent risk (Tuncel and Alpan, 2010). In this case study One.Tel faces the inherent risk of reputation and generation of revenue because Telstra and Vodafone had already penetrated the industry. So, One Tel. has a huge inherent risk from competitors. When an organization carry out its operation in large market and geographically diverse market then the inherent risk occurs. This leads the financial statement towards complexity because of various offices at different locations. The complexity in financial statements requires the advice of expert which also works as inherent risk. Sometimes the top level management do not want to appoint the experts and make the financial statements on their own which makes the financial statements full of mistakes (Junior et al., 2014). Top level executives do not know the complexity of financial statements which are better known by experts. It is analysed that One Tel. is lagging behind the Telstra and Vodafone who are the market leader because the organization is new to the industry which is one of the inherent risk faced by the organization. Changes in economic and competitive conditions play a major impact on the inherent risk for the organization (Griffiths, 2012). In this case study Australias telecommunications infrastructure is fully digitalised having land lines phone penetrating about 96per cent of households which brings inherent risk for the organization at the financial level. The managers who are responsible for formulation of financial statements generally get the pressure from top level executives to prepare the financial statements in a shorter span of time. In this case study, the managers do not have sufficient time to formulate the financial statements so the mistakes made by them in rush of making financial statements will work as inherent risk. The pressure by top level executives to the manager to show profitability will also work as inherent risk. This will make the manager to manipulate the accounts so that more finance can be raised from market and to instigate the shareholders. The financial managers can also be told by top level executive to manipulate the accounts in order to show less profit (Merna and Al-Thani, 2011). This activity is carried out by top level management to buy the shares at lower price so that income tax can be evaded. This manipulation can also be done to deceive the competitors about the profitability of organization. Economic conditions of the organization influence the managers to manipulate the financial statements of the organization so that more profitability can be shown to investors. In this case study, financial transactions require complex calculations which arises the inherent risk of misinterpretation of financial statement. Telecommunication industry face technological advancements at a rapid speed which generally increases the risk of obsolescence of inventory and this lead the organization towards financial distress (Knechel et al., 2012). As, One Tel. is facing high financial risk so chances of misrepresentation of financial statements are also high which is a factor contributing towards inherent risk. The misstatement in the financial statement, lack of management experience and knowledge, and integrity of management are the various factors of inherent business risk that can be identified during the strategic business risk assessment. These inherent risk factors can be identified by evaluation of external environment and business risk. Identification of these factors during the evaluation of strategic business risk will help the organization to reduce impact of such factors that ultimately reduces the inherent risk of the organization (Louwers et al., 2013). If an organization conduct strategic business risk analysis then the organization will be able to reduce the inherent risk that can be face by the organization at a later stage. Factors responsible for increase in inherent risk assessment at the account balance level The first inherent risk factor that exists at the account balance level is auditor business risk. It involves auditors exposure with the damage or loss caused due to the unfair activities with the help of litigation, false publicity and practises carried out in relation to account balance level. It leads to inherent risk of avoidance of material statement in the accounts because of internal control structure of top level management of organization (Arens et al., 2010). In this case study, One Tel. faces the inherent auditor business risk because of extra involvement of top level management which can lead to hindrance of material information in the accounts. The accounts are adjusted in order to hide loss and show profitability which is one of the inherent risks present at the account balance level. Organization top management overstate the accounts so that extra finance can be raised from market from various sources. In this case study, One tel. is facing losses because of market penetration in telecommunication industry so the organization faces the inherent risk of manipulation in accounts to falsely represent the profitability of the company (Hayes et al., 2014). It is always very hard to find out the accounts in which manipulation has done. One of the inherent risk factor present at the time of account balance level is occurrence of error at the time of recording of items in the account receivable segment. This is done to show the generation of revenue to the organization. One Tel. also faces the same inherent risk of making fraud at the time of inserting of items in account receivable segment of current assets in balance sheets (Alali and Yeh, 2012). As, the company is new to the industry and is not stable so in order to show false generation of revenue, the inherent risk at account balance level increases with the fraud in accounts receivable. Significant overdue of extensive number of accounts receivables is another inherent risk factor which is present at the account balance level. In this case study, One Tel. is also facing the inherent risk of overdue of maximum number of accounts receivables. This inherent risk occurs to One Tel because of the involvement of top level management in the formulation of financial statements as all the executive and non executive directors have mutual benefit derived from the profitability of the company (Florea and Florea, 2012). Inventory pricing errors is another inherent risk factor which is present at the account balance level. In this case study, One Tel. is also facing the inherent risk of inherent risk of inventory pricing errors. This inherent risk occurs to One Tel because of the huge losses incurred by the company. The reason behind losses is the market penetration by the leaders. In this case study, alteration in processing of transactions increases the inherent risk as the transactions are not processed in conventional manner. The reason behind increase in inherent risk is the ineffectiveness of the new processing system and the incapability of the managers to understand the working of system (Griffiths, 2012). It becomes very difficult to find out the high valued goods and goods having no worth in the organization. This increases the level of inherent risk if proper accounts of sales and purchases are not prepared as the organization will not be able to identify profits at stock taking level on regular intervals. The account item which is flat to inherent risk is cash (Bratten et al., 2013). In this case study, One Tel. is also facing the problem of management of sales and purchases accounts which leads the organization towards inherent risk. Assessment of going concern on the basis of high, medium or low and the factors affecting the decision Going concern states that an organization will continue its business activities and operations in future and has no motive to shut down the business operations. The assets of the company are generally valued on the market price in comparison to the value of asset at the time of liquidation. The factor of going concern can be assessed as low, high or medium (Knechel et al., 2012). This assessment can be done on the basis of operating and financial indicators of the organization through which the going concern concept of the organization can become identifiable. Operating Indicators indicates the harm to important accounting standards of management without alteration and decrease in large number of dealers will help to analyse the concept of going concern for the organization. If the organization does not follow the legal considerations laid down then it also affect the concept of going concern. Marketing strategies used by the organization in comparison to competitors also helps in determining going concern concept of the organization (Vona, 2012). Organization adaptation to new technology will also determine the basis of going concern. Financial Indicators shows the level to which both current and noncurrent liabilities exceed the total assets and it also indicates the deficit of current assets when compared to current liabilities. The level of borrowings and the repayment capacity of the organization will help to analyse the assessment of going concern. If there are huge borrowings and company is not able to pay debts then the rate of going concern concept is low. The company effectiveness in repayment of debt and payment of dividend will also assess the going concern concept (Merna and Al-Thani, 2011). Financial strength of the company will also identify the level of going concern concept in the organization. References: Alali, F.A. and Yeh, C.L. (2012) Cloud computing: Overview and risk analysis.Journal of Information Systems,26(2), pp.13-33. Arens, A., Best, P., Shailer, G., Fiedler, B., Elder, R., Beasley, M. (2010) Auditing, assurance services and ethics in Australia: an integrated approach. Pearson Education Australia. Bratten, B., Gaynor, L.M., McDaniel, L., Montague, N.R. and Sierra, G.E. (2013) The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors.Auditing: A Journal of Practice Theory,32(sp1), pp.7-44. Covello, V. T., Flamm, W. G., Rodricks, J. V., Tardiff, R. G. (Eds.). (2012) The analysis of actual versus perceived risks(Vol. 1). Germany: Springer Science Business Media. Elder, R. J., Beasley, M. S., Arens, A. A. (2011)Auditing and Assurance services. UK: Pearson Higher Ed. Florea, R. and Florea, R. (2012) The Implications of Inherent Risks' Assessment in Audit Risk Limitation.Economy Transdisciplinarity Cognition,15(1), p.45. Griffiths, M. P. (2012)Risk-based auditing. UK: Gower Publishing, Ltd. Hayes, R., Wallage, P., Gortemaker, H. (2014)Principles of auditing: an introduction to international standards on auditing. UK: Pearson Higher Ed. Junior, R.M., Best, P.J. and Cotter, J. (2014) Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon.Journal of Business Ethics,120(1), pp.1-11. Knechel, W.R., Krishnan, G.V., Pevzner, M., Shefchik, L.B. and Velury, U.K. (2012) Audit quality: Insights from the academic literature.Auditing: A Journal of Practice Theory,32(sp1), pp.385-421. Louwers, T. J., Ramsay, R. J., Sinason, D. H., Strawser, J. R., Thibodeau, J. C. (2013)Auditing and assurance services. USA: McGraw-Hill. Purdy, G. (2010) ISO 31000: 2009setting a new standard for risk management.Risk analysis,30(6), pp.881-886. Tuncel, G. and Alpan, G. (2010) Risk assessment and management for supply chain networks: A case study.Computers in industry,61(3), pp.250-259. Vona, L. W. (2012)Fraud risk assessment: Building a fraud audit program. USA: John Wiley Sons.

Sunday, December 1, 2019

The Canterbury Tales Gender Essay Research free essay sample

The Canterbury Tales Gender Essay, Research Paper Most of the Canterbury narratives emphasize work forces and adult females and the functions that they play. Specifically in matrimony, Geoffrey Chaucer has etched out a tradition of literary glare. He has taken it upon himself to change by reversal functions and give adult females favor over the work forces. In this manner, Chaucer is considered as a innovator. In several of his narratives adult females are aggressive, froward, and powerful. Some of Chaucer s male characters are against tradition excessively. Work force in the Chaucer s narratives are inactive, na ve, and weak. Not all the work forces in the narratives are as I merely described, but plenty of them are in order to do a literary impact. Two first-class illustrations of Chaucer s reversed functions appear in two first-class narratives, The Wife Of Bath s Tale and The Miller s Tale. In these narratives we see work forces who must work out conundrums, work forces who sleep in baths above houses, and work forces who get what they deserve. We will write a custom essay sample on The Canterbury Tales Gender Essay Research or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Many writers are influenced by this new manner of exposing male and female functions. We can see the impact of Chaucer s work in other texts where female characters are liberated and influential. In the fresh Jane Eyre by Charlotte Bronte, we see another illustration of a adult female who is aggressive and froward. We even see a adult male who is reliant and inactive. Before we take a expression at Bronte s female character, we need to return back to Chaucer. In The Wife Of Bath s Tale the first female character introduced in really controversial. The married woman of bath is a adult female who has been married five times. She expresses this openly without any shame. It is about like she is proud of it. My Lords, since when I was but twelve old ages old, / Five hubbies have I had at the church door ; ( Chaucer 258 ) . A adult female of that clip was normally looked down upon if she were a widow. Men assisted widows in clip of demand, but they would neer see get marrieding them. The fact entirely that she has had five hubbies liberates her from adult females of her clip. Then she goes on to state that she will take on a 6th hubby when he comes along. Blessed be God that I have wedded five! / Welcome the 6th, whenever he appears ( 259 ) . The married woman of bath is a adult female who knows what she wants. She does non necessitate a adult male to order her feelings for her. So, in her narrative we see similar adult females and work forces who depend upon them. Shortly into the narrative we read about a colza. One twenty-four hours as he came siting from the river He saw a inaugural walking all forlorn Ahead of him, entirely as she was born. And of that maiden, malice of all she said, By really force he took her hymen. ( 282 ) Although the incident occurs when a adult male violates a adult female, the act besides puts the adult male at the clemency of adult females for the remainder of the narrative. It is besides of import to see that the knight is weak for what he has done. Work force in this tale show failing by leting their flesh to command them. When the knight raped the maiden, he did merely that. After the knight was condemned to decease by the male monarch for his offense, the queen takes commiseration on him and decides to save his life. But that queen, and other ladies excessively, / Implored the male monarch to exert his grace ( 282 ) . Not merely does the queen want to save his life but other adult females do excessively. This implies that the knight will ever be at the clemency of adult females. Then, as if to stress the knight s dependence, the queen tells him that he must work out her conundrum in order to populate. The queen asks, What is the thing that adult females most want? If the knight is unable to reply the conundrum in year and a twenty-four hours, so he will free his caput. It is meaningful that the conundrum centres on the will of adult females. In work outing this conundrum, the knight spends a twelvemonth of his life in a inactive province searching for the desires of adult females. On the same note, the adult females are dominant as they fill his ears wi th things they want the most. The knight becomes even more dependent upon adult females, as he gets more despairing to work out the conundrum. On the last twenty-four hours of his quest to reply the inquiry, the knight comes across an old adult female in the border of the forests. She tells him that she will interchange the solution to the conundrum for his manus in matrimony. Give me your manus, she said, and swear to do/ Whatever I shall following require of you/ And you shall cognize the reply before dark ( 285 ) . Desperate for his life, the knight agrees. The old adult female is described as a hag or a enchantress. This indicates the ugliness of the adult female, who is a far call from the lovely maiden that the knight raped at the beginning of the narrative. The knight is in an inferior province at this point in the narrative. He and the hag travel back to the queen and give the reply to the inquiry, but even after his life is spared he is still at the clemency of adult females. The knight gets what he deserves by holding to get married the old adult female. Already he has been demeaned by holding to seek out the desires of adult females, and now he must wave to the will of a hag. I say there was no joy or banquet at all, Nothing but weightiness of bosom and sorrow. He married her in private on the morrow And all twenty-four hours long stayed hidden like an bird of Minerva, It was such anguish that his married woman looked disgusting. ( 287 ) The narrative besides goes on to depict how much the knight hated being in bed with her. Now, because of his act of colza, he has gone fro m moving on the will of a queen to moving on the will of an ugly enchantress. Up until the terminal of this narrative we see how adult females govern the knight s life. At the terminal after the knight continues to kick about her ugliness, the hag decides to delight him. She makes herself beautiful and the two live merrily of all time after. So, it is merely by the act of this ugly adult female that the knight is able to recover felicity. The functions of work forces and adult females in this narrative are clearly reversed. In another one of Chaucer s narratives we find reversed functions of work forces and adult females. In The Miller s Tale there is representation of aggressive adult females and lovesick na ve work forces. In this narrative the premiss centres on a adult female who has work forces traveling in circles for her. At the beginning of the narrative we learn about a immature married woman who is merely 18 old ages old. Alison is described as wild because of her age. Her hubby John is an older adult male who tries his best to maintain her caged. She was a miss of 18 old ages of age./ Jealous he was and kept her in the coop ( 89 ) . Already we know that John is impotently in love with his married woman. We besides learn of a adult male named Nicholas who moves onto John s belongings. He is a immature pupil who is sly and eager. This chap was known as Nicholas the Gallant, And doing love in secret was his endowment, For he was really close and sly, and took Advantage of his meek and girlish expression. ( 89 ) John is willing to flim-flam John in order to be with Alison. He desires her that much. He lay awake all dark, and all twenty-four hours, / Sent her sweet vino and Mead and spicy ale ( 94 ) . John wants to win Alison s bosom. He even sings to her at her window. John loves Alison, but it is her and her hubby John who display actions that are out of character for a their gender. To get down, Alison appears to be a just and immature adult female but she is truly underhand and fickle. When Nicholas makes a base on balls at her she acts as if she is offended. No, I won t kiss you! Stop it! Let me go/ Or I shall shout! I ll allow the neighbours know! ( 91 ) . Then, a few lines subsequently the narrator lets us cognize that she agrees to flim-flaming her hubby. And so they both agreed to it, and swore/ to watch their opportunity, as I have said before ( 91 ) . Alison is an aggressive adult female who knows what she wants. She so would kip with Nicholas all dark, / For such was his desire and hers every bit good ( 94 ) . Alison knows that she wants to be with John every bit much as he wants to be with her. In the narrative it is okay for a adult female to be sexually confident and aggressive in what she wants. So, in the same manner that Chaucer has liberated adult females through their functions in his narratives, he besides allows work forces to move outside of their functions excessively. In peculiar, John is na ve and easy to gull. Even though he is an old adult male he seems to be the dumbest out of the three characters. When John and Alison decide to flim-flam him, he falls for it hook, line, and doughnut. He already suspects that his married woman and Nicholas are in love, yet when Nicholas comes to him and tells him about the inundation he believes him. John even degrades himself by inquiring, Alas, my married woman! / My small Alison! Is she to submerge? ( 97 ) . John asks about the same adult female who is flim-flaming him in order to obtain pleasance behind his dorsum. When John asks Nicholas what he should make, Nicholas tells him to put a bath on the roof of his house and sit in it. After having his instructions, Nicholas is described by the narrator as, This silly carpenter so went his way/ Mumbling to himself, Alas the twenty-four hours! ( 99 ) . John looks even dumber when he falls asleep in the bath, leting Nicholas and Alison to mount from their baths s o that they can do love. Another illustration of John s na ve nature is shown when Alison tricks him into snoging her buttocks. Put up his oral cavity and kissed her bare arse/ Most savorously before he knew of this ( 103 ) . Not merely are Alison and Nicholas doing an buttocks of John by kiping together behind his dorsum, they are literally turning him into one by doing him kiss theirs. From this narrative we see how one adult female drives the work forces, and how one adult male is impotently naively in love with her. Even more we see how a adult female is volatile, underhand, and aggressive. She is non an obedient homemaker. These reversed functions are what influenced writers to come. As a merchandise of these narratives adult female were given more self-reliance in literature. In the fresh Jane Eyre by Charlotte Bronte we see another liberated female character. Jane is an orphaned miss who is left in the attention of her Aunt. Throughout her full life Jane felt a kind of self-dependence and a desire to research the universe. She is independent and she stands up to work forces. By leting his male and female characters to move outside of their normal functions, Chaucer has liberated adult females through literature. He about seems to prefer adult females and the influence that they have over work forces. Maribel Aguilar Eng Prof. Gilles December 8, 2000 Work Cited Page Bronte, Charlotte. Jane Eyre. London: Signet Classicss, 1997. Chaucer, Geoffrey. The Canterbury Tales. Trans. Nevill Coghill. New York: Penguin Books, 1951.