Thursday, December 26, 2019
Third Party Intervention - 6591 Words
Third Party Intervention : Conflict Management In Islam Mohd Fuad Mohd Salleh, PhD. Faculty of Business Universiti Selangor. The role of third party in conflict resolution has never been refuted. Though conflict can be resolved by those in conflict, often there is a need for a third party intervention. The qualitative case study was used to uncover the effectiveness of Sulh in resolving conflict. The research findings suggested two main criteria for the basis of conflict resolution in Malay married couples: (1) inline with syariah and laws, and (2) mutual agreement. This study also found that in handling sulh negotiation, respondents had used cocus and empowerment as the methods to resolve conflicts. As mediators in the sulhâ⬠¦show more contentâ⬠¦It is less costly compared to litigation (Roberts, 2002). Third Party Third party has been widely used in the Islamic community in Malaysia to handle family matters especially in marital dispute. They have played their role especially in resolving conflict including civil suit in Syariah Court (Osman, 1999). Previous research showed that third party has played it roles to resolve conflict among Malays. Some of the examples of the third party are, Imam or religious leader, Ketua Kampung (Village Head) and the Penghulu (Village Chief) (Syed Hussin, 1977, and Yaacob, 1991). These peoples became the advisor in the Malay tradition to help in resolving conflict. Most of the time they became the third party that is referred to, for any problem or occasion in the village. In the extended family, each family was not only depending on their close family, thus all of them were also considered as family (Yaacob, 1991). The implementation of Syariah Enactment as well as Islamic Family Law since 1880 then amended in 1885 did not isolate the role of those parties in any family matters (Ahmad Ibrahim, 1987 and Osman, 1999). Only after the implementation of Islamic Administration Enactment, the role of third party had shifted from those mentioned earlier to the Religious Officer appointed by the government. Skills A degree in Islamic Law is a basicShow MoreRelatedMediation in Third Party Intervention919 Words à |à 4 PagesMediation in Third Party Intervention Communication and Conflict In cases of conflict where parties are having difficulty communicating or negotiating an outside help or third party can help the parties communicate effectively. Third parties1 act as a facilitator and help each side in analyze the conflict (Burgess, Burgess, 1998). Third party interventions are available in several forms. Informal third party intervention consists of helping parties with whom relationalRead MoreManagerial Interventions in Third Party Conflicts2034 Words à |à 9 Pagesconflict: Third-party interventions for managersâ⬠delineates the essential steps followed by a manager in effectively and efficiently managing organizational conflict and the various approaches adopted for its resolution. It identifies certain key variables to consider for each step of the decision process concerning intervention and presents guidelines for making appropriate choices. It also describes a variety of pitfalls that a manager must beware of when intervening as third party in mana gingRead More Cost Benefit Analysis of Third-Party Intervention in Intrastate Conflict5457 Words à |à 22 PagesAnalysis of Third-Party Intervention in Intrastate Conflict GIVEN THE RECENT PROLIFERATION OF INTRASTATE CONFLICT, THE ROLE OF THIRD-PARTY INTERVENTION HAS BECOME INCREASINGLY IMPORTANT TO THE PEACE AND SECURITY OF THE INTERNATIONAL SYSTEM. HOWEVER, THE ESCALATION OF VIOLENCE OFTEN ATTRIBUTED TO MILITARY FORMS OF INTERVENTION MAY HAVE SEVERE COSTS FOR BOTH THE TARGET OF INTERVENTION AND THE STATE CHOOSING TO INTERVENE. PAST LITERATURE HAS FOCUSED ON THE EFFECTIVENESS OF SUCH INTERVENTION WITHOUTRead MoreThird Party Intervention Strategies Of A Workers Compensation Case From Cook County, Illinois1903 Words à |à 8 PagesIntroduction This paper overlooks the third party intervention strategies of a workers compensation case from Cook County, Illinois. Third party refers to a person or team of people who become involved in a conflict to help the disputing parties manage or resolve it. Third parties could act as consultants, helping one side or both sides analyze the conflict and plan an effective response. In dealing with court cases, the third party intervener has evidence and representations are taken whole takenRead MoreReview Of Making And Keeping Peace 1676 Words à |à 7 Pagesceasefire followed a consistent pattern of battle outcomes; and whether the war was ââ¬Å"interruptedâ⬠by third-party pressure, resulting in a ceasefire. The primary assumption behind both variables is that if the agreement reflects ââ¬Å"the belligerentsââ¬â¢ convergent expectations about the military consequencesâ⬠of continuing the war, it will be less likely to fail. Wars interrupted by third party intervention o r ended without a clear winner do not reveal enough information about the prospects of continuingRead MoreEssay on Lincoln Hospital834 Words à |à 4 Pagesunwilling to remove Mary from her position. The president is faced with a difficult choice. Therefore, he directed Mary and Don to come together and resolve their problems. A skilled consultant was brought in as a neutral third party. The third-party facilitation intervention designed to help Don and Mary improve their working relationship included perceptions sharing, problem identification, contracting, and follow-up (Cummings 301). Specifically, Mary and Don responded in writing to three questions:Read MoreStrategic Intervention And Its Impact On Business Essay949 Words à |à 4 Pagesrelentlessly drive it to completionââ¬â with a little intervention along the way (Jack Welch) ââ¬Å"Strategic intervention is planned, deliberate, and focused effort to improve business or organization growth, relevance, viability; as this systematic implementation of change is intended to impact business basics; beliefs, attitudes, values, cultural challenge in the current business structure (BizShifts-Trends, 2012 par. 1).â⬠Most importantly, strategic intervention is used to facilitate severe change in organizationsRead MoreInternship Report1052 Words à |à 5 Pagesthe North West Shelf. â⬠¢ Maintained compliance with QHSE policies, standards, processes and workplace safe Operating Procedures (SOPââ¬â¢s.) â⬠¢ Prepared and tracked Permit to Work (PTW) in Integrated Safe System of Work (ISSoW) for all offshore well intervention activities. â⬠¢ Coordinated and monitored the permit process, ensuring all applications for permits were completed properly, including relevant and supporting documentation. â⬠¢ Verified isolations and other permit related items, and carried out auditsRead MoreWhat Situations Do You Believe Intervention Should Be Mandated? Voluntary?1742 Words à |à 7 Pagesyou believe intervention should be mandated? Voluntary? This student believes that intervention should be mandated if the conflict or situation at hand rises to a level which could lead to physical and sometimes irreparable harm of one of the involved parties. A mandated intervention in this situation can be used to redirect negative communication and negative goals in an effort to restore a level of positive conflict resolution. In this studentââ¬â¢s opinion an Organizational Intervention should be mandatoryRead MoreThird Party Conflict Resolution Paper1408 Words à |à 6 PagesPhoenix Third Party Conflicts MGT 445-Organizational Negotiations Third Party Conflicts In this last weekââ¬â¢s paper, we will study a case that has strong conflicts and we will see how we can analyze the possible intervention strategies used to solve the case. We will apply what we deem is the best plan and explain what would be the best strategy to find a solution to this conflict. We will utilize the seven stages of negotiation and see which of the five major negotiation intervention strategies
Tuesday, December 17, 2019
The Challenges Of The Reconstruction And The Legacy Of...
The legacy of slavery were the racial tension and injustice created between the whites and the blacks, and the challenges for the former slaves to gain a position in the economy. Even now, there are still racial tensions between the different races. By the creation of 13th Amendment, slavery was officially abolished in late 1865. Although slavery was abolished, the racial tension between the whites and blacks still existed, and it even exists now. Also, the freed slaveââ¬â¢s status in the America was uncertain, and the challenges were anticipated during the Reconstruction period from 1865 to 1877. The challenges faced by the former slaves were during the Reconstruction period since there was a rebirth of white supremacy. For example, the Kuâ⬠¦show more contentâ⬠¦Sharecropping was a form of agriculture where the landowner allows a tenant to use their land for a share of the crops that the tenant produces. This led the former slaves to face problems in obtaining a spot within the economy because the landowners will make the contract to where they get most of the crops that was produced. Even today, we still live with the legacy of slavery. For example, the tension in education shows how we live with the legacy of slaver y. In 2015, the students at Princeton University were the center of attention due to the protest against the racist legacy of former U.S. President, Woodrow Wilson. He was a very racist person, and the students of Princeton University questioned why the school was continuing to honor him. When Woodrow Wilson became the President of the United States in the 1913, he knew about how the blacks gained more opportunities in the economy and how the black people were allowed to do things freely without many restrictions. For example, the schools were separated between the different races, but the public institutions were not separate. As Wilson became the President, he started to take away the freedom that black people have gained and implemented more separations between the white people and the black people. This shows how even after the abolishment of slavery and after the 14th and 15th Amendments were created, we still live with the legacy of slavery. Another example that shows how we l ive with the legacy of slaveryShow MoreRelatedReconstruction : The Second Greatest Crisis1319 Words à |à 6 PagesReconstruction has been called the second greatest crisis faced by the United States of America, the first being the Civil War. The war had been won, but now the American government and people faced the challenge of rebuilding everything that had been torn down into a new nation. Many difficulties were faced, and in some ways the war continued to be fought. This time, everything from the courthouse to the bus seats served as the battleground. The nation was demanding change, and yet was unwillingRead MoreFranklin D Roosevelt and the American Political System723 Words à |à 3 Pagesthe entire population was in disarray from an economic and social point of view. Another crucial element at the beginning of the Roosevelt Administration was the reconstruction attempts. More precisely, they had to focus on the best means available for reconstructing the country as well as its citizens. Roosevelt addressed the challenges he faced in a very pragmatic manner. While running for president, he underlined the need for employment as a result of the 1929 crisis. More precisely even, in orderRead More Reconstruction and the Post-War South Essay1845 Words à |à 8 PagesAfrican-Americans as a matter of our highest law were in fact no more citizens than cattle. -- Ira Glasser, Legacy of Racial Subjugation, 2014 The end of the Civil War left many questions for both the North and the South. The federal government was faced with the responsibility of rebuilding the South and reuniting the country politically, economically, and culturally. At the warââ¬â¢s end, the country was left to grapple with 200,000 deaths and over a million casualties, more than any otherRead MorePresident Abraham Lincoln, Frederick Douglas, and Susan B. Anthony1415 Words à |à 6 Pages After abolition of slavery, new challenges became present; one of them, the readmission of the Southern states was required into the Union. The goal of Reconstruction was to readmit the South on terms that were acceptable to the North-full political and civil equality for blacks and denial of the political rights of whites who were the leaders of the secession movement (Wormser, 2002). Easier said than done, reconstruction, in the sense originally though by President Lincoln took many yearsRead MoreGlobalization : The First Phase Of Economic Globalization964 Words à |à 4 Pagespolicies (often market-oriented ones) that the IMF required borrowing governments to agree to implement before receiving an IMF loan. World Bank: The World Bank began as the International Bank for Reconstruction and Development (IBRD) after Bretton Woods and was originally focused on financing reconstruction after WWII. After the success of these programs, the World Bank began focusing on aiding the dev elopment of countries. Foreign Aid and official development assistance (ODA): state controlled resourcesRead MoreHow Birth Of A Nation Reinforced Antebellum Stereotypes About African Americans1564 Words à |à 7 Pageseverything were embodied in The Clansman, a sentimental novel of Reconstruction that earlier appeared in 1905 and was very dramatic in the entire South. It was a dedication to his Uncle, Colonel Leroy and Grand Titan of the Invincible Empire KuKlux Klan. Besides, Griffith tells a story of a particular a family of whites based south since the days the blacks agonized from servitude through Civil War and into the period of Reconstruction. This film portrayed images of brutes who abused their newbornRead MoreThe Work Of Brameld, Horton, And Freire721 Words à |à 3 PagesPaulo Freire, Ismail Hakki Tonguch, Neil Postman, and Charles Weingartner. Each of these educational philosophers have greatly shaped the reconstruction ideologies; however, for the purpose of this paper, it was considered to analyze the work of Brameld, Horton, and Freire. Theodore Brameld (1904 ââ¬â 1987) is considered to be the founder of the social reconstruction movement. The Brameld s ideas to understand human condition were nurtured by thinkers such as Freud and Marx, as well as by sociologistsRead MoreThe Civil War And Reconstruction1357 Words à |à 6 PagesCivil War/ Reconstruction - Following the Civil War, the United States underwent a huge process of reconstruction to unifying and reconstructing the war-torn state. The nation still remained utterly divided between North and South in essentially all aspects of life including religion, race, and government. President Andrew Johnson,who succeeded President Abraham Lincoln enacted various policies in order to unite the country. These policies included friendly policies that pardoned Southerners whileRead MoreHistoriography of the Reconstruction Era2240 Words à |à 9 PagesRiham Elshazli Professor Clement Price Civil War and the Reconstruction 12/11/12 Historiography of the Reconstruction Era At a time when America was trying to piece itself back together, the Reconstruction Era is one of the most important chapters in history. It is also, however, one of the most debated. After the Civil War, the South was devastated and thousands of freed slaves needed to be integrated into society. When Andrew Johnson took office, he was moderate in his views as to what shouldRead MoreBlack Americans And The Civil War Essay961 Words à |à 4 Pages In Post-Reconstruction time, Black Americans were left reeling from the aftermath of the Civil War, and Reconstruction inadequate attempt to right the wrongs of history. They also faced the horror and humiliation of Jim Crow, the terror of the Ku Klux Klan and other like-minded organizations, and the weight of oppressive legislation. These challenges resided in the consciousness of Black Americans at the turn of the 19th century, and carried on into the 20th century. The 20th century is referred
Monday, December 9, 2019
The Global Foundation of Independent Audit - MyAssignmenthelp.com
Question: Discuss about The Global Foundation of Independent Audit. Answer: Introduction: The relevant evaluation of auditing standard is mainly conducted in the assignment, where ASA701 Communicating Key Audit Matters in the Independent Auditors Report is been evaluated for TPG Telecom Limited. The relevant annual report of TPG Telecom Limiteddoes not comply with the ASA 701 standard, where the independent auditor report does not hold any kind of Key Audit Matter. The relevant assessment of risk from material misstatement or significant risk in accordance with ASA 315 is also evaluated for TPG Telecom Limited. This evaluation could directly help in detecting the measures that needs to be conducted by the company in its financial report for allowing the investor to understand the relevant misstatement. The Communication of Key Audit Matters was mainly conducted in annual report of the organisation after the commencement of financial crisis, as companies were not disclosing all the relevant data in their annual report. With the implementation of Key Audit Matter companies were mainly forced by accounting standard to follow the regulation for reducing the occurrence of next financial crisis. Moreover, companies are mainly responsible for disclosing the explanatory materials in key audit report in the independent auditors report. This disclosure is mainly conducted according to the standard mentioned in ASA 701, which could depict actual financial condition to its stakeholders. Analysis: The relevant analysis of the annual report could mainly help in detecting the material misstatement, which could increase problems of the organisation. After the passing of financial crises, authorities mainly detected problems in financial report of organisation, where all the relevant disclosure was not conducted by companies. This relevant problem in disclosure mainly led to the implementation of ASA 701, which is a disclosure measure that needs to be communicated in the annual report. Therefore, relevant disclosure of Key Audit Matters needs to be disclosed by the company in their annual report. The evaluation of the annual report of TPG Telecom Limited also helps in detecting signification risk with ASA 315, which could affect its operations. Arens, Elder and Beasley (2014) mentioned that with the help of material misstatement relevant evaluation of the problems, which could incur in future can be estimated. Moreover, from the evaluation of annual report any kind of problems hin dering activities of the company can be estimated, which might allow the investors in detecting problems of the organisation. On the other hand, Basu (2016) criticises that non-disclosure of material misstatement could eventually increase the unethical measures of the organisation. The evaluation of annual report of TPG Telecom Limited could eventually help in depicting high risk if material misstatement in accordance with ASA 315 are conducted as follows. Assessed areas of high risk of material misstatement: After the evaluation of TPG Telecom Limited annual report no relevant Key Audit Matter (KAM) is communicated by the company to its shareholders. This relevantly reduces compliance of the organisation with the ASA 701 in disclosing all relevant matters. The evaluation of annual report mainly helps in depicting the disclosure, which is been conducted by the company. This could eventually help in stating the problems faced by the organisation, where the director and independent auditor depicts that there is no material misstatement in annual report of the organisation. The company is not following with the overall ASA 701, which mainly reduces viability of the annual report depicted by the organisation. The relevant disclosure of Key Audit Matter (KAM) is also not being depicted in the annual report of the organisation. This mainly indicate the lack of Auditing standard ASA 315 conducted by the company and the auditor. Furthermore, the use of ASA 315 could allow investors of TPG Telecom Limited to identify the risk of material statement present in the organisation. Accounting policies adopted by the company mainly helps in depicting the actual financial posit on of the organisation. However, the non-representation of Key Audit Matters in the annual report of TPG Telecom Limited mainly indicates the noncompliance of ASA 701 conducted by the organisation. Moreover, there has been high profile scandals conducted by companies where auditors have unethically represented financial strength of the company, which directly questions creditability of the independent auditors report without Key Audit Report. The auditors of TPG Telecom need to understand the business risk, where identification of material misstatement is essential to be conducted. The business environment risk, firms operation risk, business entity risk and other forms of risk needs to be evaluated by auditors before evaluating the audit procedure. The evaluation of approach used by organisation, such as top down approach could also increase the chance of material misstatement, as employe es have no say in the decisions conducted by organisation. Therefore, understanding the business risk, which could convert into audit risk needs to be evaluated by the organisation. Cao, Chychyla and Stewart (2015) stated that auditors need to evaluate all the business process of the organisation to understand the actual risk, which could arise material misstatement. The use of ASA 701 was mainly implemented after the completion of financial crisis, which was started in 2007. The crisis mainly allowed audit Assurance board to detect unethical measures conducted by organization and independent audit companies while formulating the financial report. This unethical measure in preparing the financial report as mainly portrayed wrong financial strength of the organization, which increased share value and allowed companies to retain more capital from the market. However, during the financial crisis all the companies using unethical measure mainly collapsed and no buyers were present for their shares. This directly declined financial stability of the capital market and economy of various countries all around the world. Hence, it could be understood that the implementation of ASA 701 is mainly a measure taken by the audit Assurance board for reducing any kind of unethical ways used by organizations. Chandler (2014) stated that companies used their debts as income in their financial report to hide their insolvency condition from investors. The ASA 701 was mainly a measure for stopping the company to use unethical measures in preparing their annual report and increase transparency in portraying their actual financial condition. Significant risk identified in accordance with ASA: In addition, to the non-representation of Key Audit Matters the company has no material misstatement, which was identified by the independent audit report. However, according to the audit standard ASA 315 conducted by auditing and assurance standard board, auditors with the standard will be able to recognisees risk of material misstatement present in companys financial books. Moreover, the ASA ruling states that auditors need to evaluate business environment, internal control, and external risk, which could arise material misstatement of the organisation. ASA 315 directly indicates that auditors need to use the guideline depicted in paragraphs from A9 t A11 and A27 to A30. This could directly help auditors in identifying the material misstatement, which could increase audit risk. This relevant evaluation could also allow the auditors in detecting frauds, which could be conducted by companies in inflating their balance sheet. In this context, Cohen and Simnett (2014) mentioned that au ditors due to the measures depicted in ASA standard are able to detect frauds, which could be conducted by companies in preparing their annual report. On the other hand, Earley et al. (2016) argued that independent auditors are influenced by management to use unethical measures in their audit report for inflating financial performance of the company. However, the current financial report of TPG Telecom Limited does not comply with the ASA 315 standard, as there is no material misstatement that is identified by auditors. In addition, the auditors need to follow ASA 315 paragraph A105 to A108, which enables them to identify risk of material misstatement that is present within operations of the organisation. Moreover, the evaluation could also help in asserting different levels of diverse transaction classes while detecting performance of audit process. The auditors are mainly able to detect financial risks, while analysing financial report of the organisation to detect material misstatement hindering their financial stability. Hay, Knechel and Willekens (2014) stated that auditors by implementing audit procedures are able to detect financial viability of companys annual report. Research- extent and application: The TPG Telecom Limited annual report does not comply with ASA standard, which is needed by every organization. This noncompliance of preparing the key audit matters could directly increase audit risk of the organization. This relevant audit risk could be identified with the help of audit procedures, which needs to be followed by auditors. The Railways procedures needs to be followed by auditors to evaluate and analyze risk involved in operations of the organization. Firstly, the identification of risk pertaining business objectives portrayed in the financial report needs to be evaluated by the auditor. This evaluation could eventually help in identifying the material misstatement, which could depict wrong financial statement of the organization. Secondly the auditors need to approximate the importance of risk to the management of the company, who needs to comply with regulations laid down by Audit Assurance Board. In addition, the likelihood of occurrence of certain risk needs to be identified by auditors which might increase material misstatement in future of the organization (Junior, Best and Cotter 2014). Furthermore, relevant activities conducted by the organization needs to be evaluated for identifying any kind of risk pertaining from those actions. Areas in financial report that needs significant management judgement: There are different levels of internal control that needs to be conducted by organizations for reducing the risk from material misstatement. In addition,evaluation of internal control for specific entity needs to be conducted by the independent auditors for detecting the chance of material the statement. according to ASA 315 A36to A41, relevant understanding of industry divisions and risk involved in operations of the organization needs to be evaluated by the auditor's. This evaluation could eventually help in detecting the external factors, which could be applicable on the formation of financial report. The understanding of internal control needs to be conducted by auditors for adequately completing the audit procedure. This could eventually allow the auditor to understand the complex internal control, which is being conducted by the organization for completing its operations. Furthermore,majority of the internal controls evaluated by the auditors needs to comply with the process of financial reporting, as detection of material misstatement is the major priority for the auditor. According to ASA 315 paragraph A42 to A65, professional judgement of the assessor regarding specific control could be conducted by the auditor for singling out controls, which could have material misstatement. In this context, Kinney (2015) stated that auditors by evaluating annual report and operations of the company are able to detect any kind of risk, which could lead to material misstatement in the financial report. The audit process conducted by the auditor's needs to comprehend in the control environment in which operations of the organization is being conducted. this evaluation could eventually help auditors to understand the overall activities conducted by the administration within the organization. this evaluation could eventually lead to a detection of any kind of material misstatement present within the Governance of the organization. Moreover, this could also help in detecting the culture of honesty as well as ethical behavior present within the organization employees and Management. this overall detection could eventually help in detecting material misstatement present within the operations of the organization. Therefore, auditors need to evaluate external and internal control of TPG Telecom Limited for identify any kind of material misstatement, which could be present in its operations. However, both directors and independent auditors of the firm has depicted no material misstatement p resence in operations of the company (Knechel and Salterio 2016). In addition, the detection material misstatement could evaluate the actual financial position of the company. therefore, from the identified material misstatement the auditors could portray the actual financial position of the company to the stakeholders. These material misstatements can be shown directly in key audit matters section of the annual report, which could in turn increase viability of their annual report. The effect of significant events and transactions occurred during the period: The evaluation of significant events and transactions that has been conducted by the company during the fiscal year also needs to be evaluated by auditors. This evaluation could eventually allow the auditors to detect any kind of strange activities or risk which might increase the chance of material misstatement. Currently, TPG Telecom Limited directly provides all the relevant information regarding their activities in the annual report. Therefore, different impact of the event and transactions occurred during the period can be evaluated by auditors. Different accounting standards such as ISA 260 could also be violated by the organization,issues regarding internal audit procedures might eventually rise. As depicted by Louwers et al. (2015), companies following all the relevant accounting standards are able to portray actual financial position to the stakeholders, which depicts the honesty of the organization in conducting their operations. Moreover, the evaluation of significant even ts could allow the auditors to identify any kind of risk involved in both internal and external factors of the organization. Moreover, the internal and external process could also be evaluated by the auditor during the period. this kind of detection of different types of risk identified from operations could eventually allow the auditors to understand material misstatement of the organization. on the contrary, Messier, Glover and Prawitt (2014)argued that companies use the independent auditor's report as a cover for hiding all the relevant unethical measures conducted during the fiscal year. Recommendation and conclusion: From the evaluation of all the relevant ASA standard such as ASA 701, ASA 315 and ISA 260, companies are needed to portray their actual financial position in the annual report. Companies that are not providing key audit matters in the annual report could eventually increase suspicion of the investors regarding their activities. Hence, TPG Telecom Limited needs to prepare key audit matters in their annual report to identify any kind of material misstatement a present in its operation. The disclosure needs to be conducted by the organization in the annual report to the investors, which could help in portraying the actual financial position of the company. Therefore, it is essential for TPG Telecom Limited to adopt ASA 701 and ASA 315 in its operations for complying with the Audit and Assurance Board. The company also needs to acquire an experience auditor or an audit company, which could depict actual financial position of the organization. This selection of the auditor is essential, a s they need to know all the relevant standards and regulations which needs to complete their actual financial report. Thus, the company need to prepare financial report where all the relevant accounting standards are depicted and addressed according to the regulation. Lastly, all the relevant transactions conducted by the company during the fiscal year needs to be evaluated by the auditor for detecting the material misstatement present within operations of the organization. this detection of material misstatement could eventually allow the auditor to convey the message in key audit matters of the organization. This transfer of information from the auditors to the investors could eventually help them understand the actual financial position of the organization while making a relevant investment decision. Reference and Bibliography: Arens, A.A., Elder, R.J. and Beasley, M.S., 2014. Edisi 15.Auditing and Assurance Services: An Integrated Approach. England: Pearson Education Limited. Arens, A.A., Elder, R.J., Beasley, M.S. and Jones, J., 2015.Auditing: The Art and Science of Assurance Engagements. Pearson Canada. Basu, S.K., 2016.Auditing Assurance. Pearson Education India. Cao, M., Chychyla, R. and Stewart, T., 2015. Big Data analytics in financial statement audits.Accounting Horizons,29(2), pp.423-429. Chandler, R., 2014. Auditing and assurance.London School of Economics. London. Cohen, J.R. and Simnett, R., 2014. CSR and assurance services: A research agenda.Auditing: A Journal of Practice Theory,34(1), pp.59-74. Earley, C.E., Hooks, K.L., Joe, J.R., Polinski, P.W., Rezaee, Z., Roush, P.B., Sanderson, K.A. and Wu, Y.J., 2016. The Auditing Standards Committee of the Auditing Section of the American Accounting Association's Response to the International Auditing and Assurance Standard's Board's Invitation to Comment: Enhancing Audit Quality in the Public Interest.Current Issues in Auditing,11(1), pp.C1-C25. Gist, W.E., Anderson, U.L., Janvrin, D.J. and Pitman, M.K., 2015. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA ED Release (August 14, 2014), Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client: Participating Committee Members.Current Issues in Auditing,9(1), pp.C18-C22. Hay, D., Knechel, W.R. and Willekens, M. eds., 2014.The Routledge companion to auditing. Routledge. 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. Kinney Jr, W.R., 2015. GAAS 1963-2012: The Global Foundation of Independent Audits and Research in Auditing. Knechel, W.R. and Salterio, S.E., 2016.Auditing: Assurance and risk. Taylor Francis. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2015.Auditing assurance services. McGraw-Hill Education. Messier, W.F., Glover, S.M. and Prawitt, D.F., 2014. Auditing and Assurance Services: A Systematic Approach; Diterjemah oleh Denies Priantinah, Linda Kusumaning Wedari, 2014.Salemba Empat. Jakarta. Moroney, R. and Trotman, K.T., 2016. Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports.Contemporary Accounting Research,33(2), pp.551-575. Segal, M., 2017. ISA 701: Key Audit Matters-An exploration of the rationale and possible unintended consequences in a South African.Journal of Economic and Financial Sciences,10(2), pp.376-391. Simnett, R., Carson, E. and Vanstraelen, A., 2016. International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities.Auditing: A Journal of Practice Theory,35(3), pp.1-32. Simnett, R., Zhou, S. and Hoang, H., 2016. Assurance and other credibility enhancing mechanisms for integrated reporting. InIntegrated Reporting(pp. 269-286). Palgrave Macmillan UK. Sinclair, R., Sinclair, R., Cordery, C.J. and Cordery, C.J., 2016. Bridging the gap between academia and standard setters.Pacific Accounting Review,28(2), pp.135-152. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education.
Monday, December 2, 2019
Jean Watsonââ¬â¢s Theory of Transpersonal Caring Essay Essay Example
Jean Watsonââ¬â¢s Theory of Transpersonal Caring Essay Paper Who is Jean Watson and what is her part to the nursing profession? Jean Watson is a Distinguished Professor of Nursing and holds the Murchinson-Scoville Endowed Chair in Caring Science at the University of Colorado. Denver College of Nursing and Anschutz Medical Center Campus. She earned undergraduate and graduate grades in nursing and psychiatric-mental wellness nursing. and a Ph. D. in educational psychological science and guidance. She has received several national and international awards and honorary doctorial grades. She is a Fellow of the American Academy of Nursing and is Founder and Director of the Watson Caring Science Institute in Boulder. Colorado ( World Wide Web. watsoncaringscience. org a non-profit foundation established to foster the work of Caring Science in the universe. Dr. Watson has published legion plants on her doctrine and theory of human lovingness. Her theory is used to steer transformative theoretical accounts of caring and mending patterns around the univ erse ( Cara 2003 ) . This paper will research the elements of Jean Watsonââ¬â¢s theory of lovingness. We will write a custom essay sample on Jean Watsonââ¬â¢s Theory of Transpersonal Caring Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Jean Watsonââ¬â¢s Theory of Transpersonal Caring Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Jean Watsonââ¬â¢s Theory of Transpersonal Caring Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It will explicate how her theory can be applied in the clinical scene. and how it has impacted the nursing profession and influenced health care. Nurses define caring in assorted ways depending on their degree of instruction. professional experience. personal values and professional focal point. The construct of lovingness is cardinal to the nursing profession. As Jean Watson proposed. regardless of their forte country. nurses have consciousness of the interconnection of all existences and portion the common end in back uping healing from both scientific and philosophical positions. This end is referred to as the caring-healing consciousness ( Sitzman. 2007 p. 9 ) . Jean Watsonââ¬â¢s theory of Transpersonal Caring ( or Theory of Human Caring ) was originally developed in 1979 but has continued to germinate over the old ages. The three major conceptual elements are: 1 ) transpersonal caring relationships 2 ) ten carative factors 3 ) caring occasion/caring minute. Through a transpersonal lovingness relationship. nurses help patients to accomplish a higher grade of harmoniousness within the head. organic structure. and psyche. Transpersonal ranges beyond oneââ¬â¢s self-importance and the present minute. and allows one to link spiritually and advance patient comfort and healing. The transpersonal lovingness relationship depends on the nurseââ¬â¢s moral committedness in protecting human self-respect and the nurseââ¬â¢s lovingness consciousness in preserving and honouring the corporal spirit. This caring consciousness is indispensable for the common relationship between nurse and patient ( Cara 2003 ) . ââ¬Å"The end of a transpersonal lovingness relationship corresponds to protecting. heightening. and continuing the personââ¬â¢s self-respect. humanity. integrity. and interior harmonyâ⬠( Cara. 2003. p. 53 ) . The 10 carative factors developed by Watson in 1979 service as a usher for the nucleus of nursing. These factors subsequently evolved into 10 clinical ââ¬Å"caritasâ⬠( intending to care for and give particular loving attending ) processes. While admiting medicineââ¬â¢s healing factors and nursingââ¬â¢s legitimate topographic point in that procedure. Watsonââ¬â¢s theory identifies nursingââ¬â¢s carative orientation in health care ( Sitzman. 2007 p. 9 ) . The 10 carative factors are comprised of 10 elements: * Formation of a Humanistic-altruistic system of values* Instillation of faith-hope* Cultivation of sensitiveness to self and others* Development of a helping-trusting. human caring relationship* Promotion and credence of the look of positive and negative feelings and emotions * Creative. individualized problem-solving lovingness procedure* Promotion of transpersonal teaching-learning * Provision for a supportive. protective. and/or disciplinary mental. physical. societal. and religious environments * Assistance with satisfaction of basic human demands while continuing human self-respect and integrity * The allowance for existential-phenomenological-spiritual forces of lovingness and mending Watson believes these carative factors are a usher to advancing harmoniousness and self-respect into relationships. and supply a construction in understanding nursing as the scientific discipline of lovingness ( Ryan. 2005 ) . Harmonizing to Watson. ââ¬Å"a caring juncture occurs whenever the nurse and another come together with their alone life histories and phenomenal Fieldss in a human-to-human transactionâ⬠( Watson. 2010 ) . Jean Watsonââ¬â¢s ten clinical caritas were developed to depict to the full engaged nursing pattern and can be applied to any forte country or during any nursing activity. or during any verbal exchanges between nurse and patient. As discussed in Ryan ( 2005 ) . Jean Watsonââ¬â¢s theory is being used by nurse recruiters in the choice processes of nursing staff. They inform possible campaigners that their facilityââ¬â¢s pattern is based upon her theory of caring. The interview procedure may necessitate a campaigner to depict a caring minute from their yesteryear. and based upon their response. recruiters select campaigners who best tantrum within the nursing civilization of caring In add-on. occupation descriptions now province that nurses must be competent in both technological accomplishments and in the carative factors of the lovingness theory. Furthermore. the clinical ladder procedure has integrated Watsonââ¬â¢s theory by necessitating the campaigner using for promotio n to portion a narrative from their professional pattern that demonstrates how they positively influenced a patient result. and so place and discourse the carative factors discussed in their narrative. Educational offerings which antecedently focused on the physical nature of a medical status are now concentrating on the holistic nursing theoretical account alternatively of the disease-focused medical theoretical account. Clinical information system coordinators have revised computerized certification screens to reflect theory-based nursing pattern. Nursing diagnosings and intercessions have become linked with the carative factors. Watson discusses the impact of her theory on nursing pattern in ââ¬Å"From Theory to Practice: Lovingness Science Harmonizing to Watson and Brewer. â⬠In this interview. she states that the addition in frequence and figure of Magnet hospitalââ¬â¢s usage of caring theory is grounds of its impact on nursing. As a consequence of caritas nursing theoretical accounts. nurses honor their committedness to society and humanity to offer compassionate human lovingness. In add-on to the enterprises of Magnet infirmaries. developments in caring-theory guide d patterns are apparent through the assemblages of the International Caritas Consortium ( ICC ) . The ICC is an invited web of infirmaries. educational plan representatives. and persons who are committed to spread outing and implementing caring theory/ caritas nursing. As Watson provinces. ââ¬Å"These persons explore and experiement in intensifying the patterns of the human dimensions of caring-healing. returning to heart-centered-loving practicesâ⬠( Clarke. Watson. A ; Brewer 2009. p. 340 ) . Hospitals who are dedicated to implementing the lovingness theory and healing theoretical accounts sponsor these assemblages. Jean Watson provinces in her interview with Jacqueline Fawcett. RN ; PhD ; FAAN. ( Fawcett 2002 ) that the value of the human lovingness theory is a foundational moral principle and doctrine for any wellness professional. She states ââ¬Å"the nucleus of the human lovingness theory is about human caring relationships and the deeply human experiences of life itself. non merely health-illness phenomena. as traditionally defined within medicineâ⬠( p. 215 ) . She goes on to province that ââ¬Å"nurses and nursing working from a human lovingness doctrine conveying a different consciousness and energy of integrity to any scene. offering a counterpoint to the medicalizing-clinicalizing of human experiences in the conventional institutional industrial theoretical accounts of practiceâ⬠( p. 216 ) . In Fawcettsââ¬â¢s interview. Dr. Watson goes on to state that even though nursing is multiparadigmatic. ââ¬Å"caring can and still must be honored as a nucleus value. knowledge development and patterns related to mending and wholenessâ⬠( p 216 ) . She believes her theory of transpersonal lovingness is traveling toward a unitary-transformative paradigm. conveying in consciousness. intentionality. energy. development. transcendency procedure. relativity. and things that transcend our conventional medical and modern conventional scientific discipline theoretical accounts and thereby. more clearly seeing the intersection between humanist ic disciplines and humanistic disciplines and scientific discipline. In decision. Jean Watsonââ¬â¢s Theory of Transpersonal Caring provides a foundational doctrine for wellness professionals. As Watson states ââ¬Å"The nucleus of the human lovingness theory is about human caring relationships and the deeply human experiences of life itself. non merely health-illness phenomena. as traditionally defined within medicineâ⬠( Fawcett 2002. p. 215 ) . Jean Watsonââ¬â¢s theory affirms. ushers and solidifies nursing pattern. Mentions Cara. C. ( 2003 ) . A matter-of-fact position of Jean Watsonââ¬â¢s caring theory. International Journal forHuman Caring. 7 ( 3 ) . 51-61. Retrieved from hypertext transfer protocol: //web. ebscohost. com. ezproxy. gardner-webb. edu Clarke. P. . Watson. J. . A ; Brewer. B. ( 2009 ) . From theory to pattern: Lovingness scientific discipline harmonizing to Watson and Brewer. Nursing Science Quarterly. 22 ( 4 ) . Department of the Interior:10. 1177/0894318409344769 Fawcett. J. ( 2002 ) . The Nurse theoreticians: 21st-Century updates. Nursing Science Quarterly. 15 ( 3 ) . 214-219. Department of the Interior: 10. 1177/089431840201500307 George. J. B. ( 2002 ) . Nursing theories the base for professional nursing pattern ( 5th ed. ) . Upper Saddle River. New jersey: Pearson Education. Inc. Ryan. L. ( 2005 ) . The journey to incorporate Watsonââ¬â¢s caring theory with clinical pattern. International Journal for Human Caring. 9 ( 3 ) . 26-30. Retrieved from hypertext transfer protocol: //web. ebscohost. com. ezproxy. gardner-webb. edu Sitzman. K. ( 2007 ) . Teaching-learning professional lovingness based on Jean Watsonââ¬â¢s Theory of Human Caring. International Journal for Human Caring. 11 ( 4 ) . 8-16. Retrieved from hypertext transfer protocol: //web. ebscohost. com. ezproxy. gardner-webb. edu Watson. J. ( 2010 ) . Watsonââ¬â¢s Caring Science Institute web site. Retrieved from World Wide Web. watsoncaringscience. org/j_watson/index. hypertext markup language
Subscribe to:
Posts (Atom)