International Journal Information Systems -Myassignmenthelp.Com

Question: Discuss About The International Journal Information Systems? Answer: Introduction: In this report, the pertinent analysis of the auditing standard is carried out, in which ASA 701 Communicating Key Audit Matters in the Independent Auditors Report is evaluated in the context of Sirtex Medical Limited. According to the annual report of the organisation in 2017, it has not conformed to the above-stated standard, in which the independent audit report does not contain any type of key audit matter. The pertinent risk assessment arising due to material misstatement in compliance with ASA 315 is analysed in the context of Sirtex. This report would enable in identifying the actions that the organisation needs to undertake in its financial statements for helping the investors to gain an insight of the pertinent misstatements. It has become necessary for the organisations to include the communication of key audit matters in their annual reports after the financial crisis. This is because they were not reporting the required data in their annual reports (Arens, et al., 2015). With the enforcement of this standard, the accounting bodies have compelled the organisations to comply with the regulation in order to minimise the happening of the next financial crisis. In addition, the organisations are accountable primarily to disclose the explanatory materials in the independent reports of the auditors. This revelation is carried out mainly due to the standard depicted in ASA 701, which could signify the real financial position to the stakeholders. Evaluation: With the help of appropriate evaluation of the annual report of Sirtex in 2017, the material misstatements could be identified that could raise complexities of the organisation. After the financial crisis was over, the authorities identified issues in the financial reports of the organisations, in which they did not disclose all the relevant information. Thus, this issue has lead to the formation of ASA 701, which is a measure of revelation that is required to be communicated in the annual reports. Thus, it has become crucial for the organisations to make pertinent disclosures of key audit matters in their annual reports. The analysis of the annual report of Sirtex enables in identifying considerable risk with ASA 315, which could have influence on its business operations. As commented by Byrnes, et al. (2015), material misstatement helps in estimation and pertinent analysis of the issues in future that could be projected. In addition, after assessment of the annual report, any type of issue restricting the business activities could be anticipated, this would allow the investors in identifying the organisational problems. However, as argued by Cuadrado-Ballesteros, Martnez-Ferrero and Garca-Snchez (2017), the unscrupulous measures of the company could increase, if the material misstatements are not disclosed. The analysis of the annual report of the company could eventually enable to represent greater risk, if the material misstatements are conducted in compliance with ASA 315 as follows: Evaluated areas of material misstatement containing greater risk: After assessing the annual report of Sirtex, there is absence of any pertinent key audit matter, which it could communicate to its shareholders. This minimises the adherence of the company to ASA 701 in revealing the pertinent matters. The assessment of the annual report primarily enables in representing disclosure to the users of financial reports of the organisation. Sirtex is not complying with the rules of ASA 701 that has minimised the feasibility of its annual report. The pertinent revelation of key audit matter is not shown in the annual report of the company. This signifies primarily the lack of adherence to ASA 315, which the auditor and the organisation are not following. Along with this, if ASA 315 is used, it could help the investors of the firm in identifying the risk of material misstatement inherent within the organisation (Simnett, Carson and Vanstraelen, 2016). The accounting policies that the organisation has implemented primarily enables in representing its real financial position. However, if the key audit matters are not represented in the annual report of Sirtex, it denotes primarily the non-adherence to ASA 701. In addition, various corporate scandals have occurred in the past, in which the auditors have unethically depicted the financial strength of the firm (Cohen and Simnett 2014). This might question the credibility of the independent report of the auditor in the absence of key audit report. The auditors of Sirtex are required to gain an insight of the business risk, in which the detection of material misstatement is crucial to be carried out. Moreover, the auditors need to assess the risks related to business environment, business operations and other types of risk before the audit processes are dissected. The analysis of the top down approach that the organisation uses could raise the probability of material misstatements, since there is no employee participation in the decision-making process of the organisation. Hence, the organisation needs to understand the business risk, as it might appear in the form of audit risk at a later point of time. In this context, Farewell and Pinsker (2015) cited that it is vital for the auditors to analyse each business process of the company for understanding the actual risk resulting in material misstatement. The enforcement of ASA 701 is made after the end of the financial crisis in 2007. This crisis has enabled the board of audit assurance in identifying unscrupulous measures, which the organisations and independent auditors conduct at the time of developing the financial report. Such unscrupulous measure in developing financial report has depicted mainly financial strength of the company that has enhanced share value. Thus, it has enabled the firms in retaining additional capital from the market (Farooq and De Villiers, 2017). During financial crisis, all organisations involved in using unscrupulous practices declined and there were no investors to buy their shares. As a result, the financial stability of the capital market and the global economy were shaken. Thus, it is clearly evident that the enforcement of ASA 701 is primarily a step that the audit assurance board has undertaken to minimise the unscrupulous practices of the organisations. In addition, the firms had used their debts in the form of income for hiding their insolvency positions from the investors (Hay, 2015). The ASA 701 aims to restrict the firms in adopting unethical practices to develop their annual reports, which would assure transparency in their financial positions. Considerable risks detected in compliance with ASA: Along with the non-representation of the key audit matters, there is no material misstatement in the organisation according to the independent audit report of Sirtex. However, in conformance to the auditing standard ASA 315 that the audit assurance board has conducted, the auditors could realise the material misstatement risk in the financial books of the organisation (Soh and Martinov-Bennie, 2015). According to ASA 315, it is necessary for the auditors to follow the guideline laid out in the paragraphs from A9 to A11 and from A27 to A30. As a result, the auditors could detect the material misstatement, which might increase the overall audit risk. This pertinent evaluation could enable the auditors in identifying frauds, which the companies might make for inflating their balance sheet statements. In this regard, Junior, Best and Cotter (2014) remarked that the auditors could be able to identify frauds with the help of measures laid out in ASA, which the companies make in developing their annual reports. However, it has been argued that the management influences the independent auditor in using unscrupulous measures in the audit report for inflating the overall financial performance of the organisation. However, the latest annual report of Sirtex does not adhere to ASA 315, since the auditor has not identified any material misstatement (Sirtex.com, 2018). Along with this, it is required for the auditors to follow the paragraphs laid out in ASA 315 from A105 to A108, as it would help them to detect the material misstatement risk inherent within the overall business operations. Furthermore, the analysis could enable in asserting various levels of classes of transactions at the time of identifying the audit process performance. The auditors are able primarily to identify financial risks at the time of evaluating the financial statements of the company in detecting material misstatement restricting its financial stability. Thus, by enforcing the audit procedures, it is possible for the auditors to identify the financial feasibility of the annual report of the organisation (Knechel and Salterio, 2016). Extent and application of the research: The annual report of Sirtex fails to adhere to the ASA standard, which is the utmost requirement for every Australian organisation. Such non-adherence in developing the key audit matters could lead to direct rise in audit risk of the company. This pertinent audit risk could be detected through the audit procedures that the auditors are needed to follow. The auditors need to follow the railways procedures for dissecting risk associated with the overall business operations (Kend, Houghton and Jubb, 2014). Initially, the auditor needs to assess detection of risk related to the business objectives, as laid out in the financial statements. As a result, the material misstatement could be detected, which could represent the inaccurate financial statements of the company. Secondly, the auditors are required to approximate the significance of risk to the management of the organisation, which needs to conform to the rules of the audit assurance board. Along with this, the probability of happen ing of certain risks is required to be detected on the part of the auditors that might raise the material misstatement of the organisation in future (Leung, et al., 2014). Furthermore, the pertinent activities that the company has carried out are required to be assessed for detecting any type of risk arising from such actions. Financial areas in the report requiring considerable judgement of the management: The organisations are required to carry out various levels of internal control in order to minimise the risk arising due to material misstatement. Moreover, the assessment of internal control for a particular entity is needed to be carried out on the part of the independent auditors in order to detect the possibility of material misstatement. According to the Paragraphs A36 to A41 laid down in ASA 315, pertinent insight of the industrial divisions and risk related to the overall business operations are required to be assessed on the part of the auditors. Such analysis could enable eventually in identifying the external factors, which could be applied on developing the financial report (Li, et al., 2017). The auditors are needed to gain an insight of the internal control procedures of the organisation for effective completion of the audit procedure. This could enable the auditor eventually in gaining an overview of the complicated internal control processes, which the organisation mak es for carrying out its business operations. Along with this, most of the internal control procedures that the auditors assess are required to conform to the financial reporting process, since the identification of material misstatement is the primary priority for the auditors. In accordance with the paragraphs A42 to A65 laid down in ASA 315, the auditor could carry out the expert judgement of the assessor in relation to specific control for detecting those controls, which could result in material misstatement. In this regard, Marques, Santos and Santos (2016) advocated that by analysing the business operations and annual report of the organisation, the auditor could identify any type of risk that could result in material misstatement in the financial report. The auditor conducts the audit procedure, which should be comprehended in the control environment where the business operations take place. This analysis could enable the auditors to gain an overview of the total activities that the administration within the company is involved in conduction. As a result, any type of material misstatement could be identified inherent within the organisational governance. In addition, this would enable in identifying the culture of integrity and ethical behaviour inherent within the staffs and management of the organisation. Hence, it is of utmost significance for the auditors to dissect external as well as internal control of Sirtex in order to detect any type of material misstatement, which could be inherent in the business operations. However, both the independent auditors and directors of the company have not identified any material misstatement in the overall business operations (Martnez-Ferrero and Garca-Snchez, 2016). Moreover, the identificati on of material misstatement could help in depicting the real financial position of the firm. As a result, the auditors could present the true picture of the financial position of the firm to the associated stakeholders. Such material misstatement could be depicted directly in the section of key audit matter in the annual report, which could raise the viability of the annual report. Impact of significant transactions and events happened during the period: The analysis of significant transactions and events that the organisation has conducted during the accounting year is required to be assessed on the part of the auditors. This analysis could enable the auditors to identify any kind of odd activities or risk that might raise the possibility of material misstatement (Simunic, Ye and Zhang, 2017). At present, Sirtex is involved in providing all the pertinent information about its activities in the annual report. Henceforth, various influence of the transactions and event happened during the period could be assessed on the part of the auditors. The various accounting standards like ISA 260 could be violated on the part of the company and issues about internal audit processes might increase eventually. As pointed out by Vanstraelen and Schelleman (2017), firms adopting all the pertinent accounting standards are able to depict the real financial condition to the stakeholders that signify the integrity of the organisation in carrying out it s operations. In addition, the analysis of considerable events could enable the auditors in detecting any type of risk engaged in internal as well as external factors of the company. In addition, the external and internal processes could be analysed on the part of the auditor during the year. This type of detection of various kinds of risk detected from operations could enable the auditors in understanding material misstatement of the firm. In the words of William Jr, Glover and Prawitt (2016), organisations use the independent report of the auditor in the form of cover in order to restrict the pertinent unscrupulous measures carried out in the financial year. Conclusion After analysing the pertinent ASA standards like ASA 315, ASA 701 and ISA 260, firms are required to depict their real financial positions in their annual reports. Thus, Sirtex Medical Limited is needed to develop key audit matters in its annual report for detecting any type of material misstatement inherent in its business operations. In addition, it needs to comply with ASA 315 and ASA 701 in its operations to adhere to the audit assurance board. Furthermore, the organisation is required to gain an overview of the pertinent regulations and standards, which needs to be complete to depict the actual financial report. Such transfer of information from the auditors to the investors could enable in understanding the real financial condition of the companies for making effective investment decisions. References: Arens, A.A., Elder, R.J., Beasley, M.S. and Jones, J., 2015.Auditing: The Art and Science of Assurance Engagements. Pearson Canada. Byrnes, P.E., Al-Awadhi, C.A., Gullvist, B., Brown-Liburd, H., Teeter, C.R., Warren Jr, J.D. and Vasarhelyi, M., 2015. Evolution of auditing: From the traditional approach to the future audit.Audit Analytics,71. 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. Cuadrado-Ballesteros, B., Martnez-Ferrero, J. and Garca-Snchez, I.M., 2017. Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance.International Business Review,26(6), pp.1141-1156. Farewell, S. and Pinsker, R., 2015. Does Assurance on XBRLDerived Financial Statements Impact the Decisions of Nonprofessional Investors?.Management Accounting Quarterly,16(3). Farooq, M.B. and De Villiers, C., 2017. The market for sustainability assurance services: A comprehensive literature review and future avenues for research.Pacific Accounting Review,29(1), pp.79-106. Hay, D., 2015. The frontiers of auditing research.Meditari Accountancy Research,23(2), pp.158-174. 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. Kend, M., Houghton, K.A. and Jubb, C., 2014. Competition issues in the market for audit and assurance services: are the concerns justified?.Australian Accounting Review,24(4), pp.313-320. Knechel, W.R. and Salterio, S.E., 2016.Auditing: Assurance and risk. Taylor Francis. Leung, P., Coram, P., Cooper, B.J. and Richardson, P., 2014.Modern Auditing and Assurance Services 6e. Wiley. Li, C., Raman, K.K., Sun, L. and Wu, D., 2017. The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions.Journal of Contemporary Accounting Economics,13(1), pp.37-51. Marques, R.P., Santos, H. and Santos, C., 2016. Evaluating information systems with continuous assurance services.International Journal of Information Systems in the Service Sector (IJISSS),8(3), pp.1-15. Martnez-Ferrero, J. and Garca-Snchez, I.M., 2016. The level of sustainability assurance: The effects of brand reputation and industry specialisation of assurance providers.Journal of Business Ethics, pp.1-20. 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. Simunic, D.A., Ye, M. and Zhang, P., 2017. The joint effects of multiple legal system characteristics on auditing standards and auditor behavior.Contemporary Accounting Research,34(1), pp.7-38. Sirtex.com., 2018. [online] Available at: https://www.sirtex.com/media/168332/sirtex_annual_report_2017.pdf [Accessed 29 Jan. 2018]. Soh, D.S. and Martinov-Bennie, N., 2015. Internal auditors perceptions of their role in environmental, social and governance assurance and consulting.Managerial Auditing Journal,30(1), pp.80-111. Vanstraelen, A. and Schelleman, C., 2017. Auditing private companies: what do we know?.Accounting and Business Research,47(5), pp.565-584. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Ed

Managers Vs Leaders Essays - Social Psychology, Business

Managers Vs Leaders The business sector in today's society is increasing rapidly, and with this increase comes the need for more people to manage and lead the growing companies, but this growing need also raises some potential questions: Can anyone become a leader or a manager? Is there a difference between the two? Can people be trained to become leaders or a managers? Just like many other questions that might be asked in business; these questions have no one, definite answer. Let's begin first by acknowledging the definitions of the two root words; the word manage means to handle, where as the word lead means to go. Similarly as the two words have different definitions, they also have different purposes. To help individuals increase their potentials in business, an internationally recognized motivational speaker by the name of Marc Sanborn has developed certain ?theories? that, much like in science or art, prove some things to be more true than others by providing supporting facts to prove the validit y of certain ways of thinking. Many of Marc's theories validate the fact that in general, good managers tend to be good leaders, but good leaders are not always good managers. It is said, Any company that cannot imagine the future won't be around to enjoy it. Therefore before any manager or leader can affect changes in their business they have to do what Marc describes as visioning; they must mentally ?look? into what they want to see as the potential outcome of any given situation. Managers are concerned with the problem at hand; they focus on what has to be done. Leaders on the other hand, notice what has to be done, but spend their time figuring out how to get it done. Marc states ?managers vision the destination, leaders vision how to get there?. To be an effective leader it is important to focus on the gritty details of a situation, look for opportunities and how to achieve them. Visioning cannot be taught but can be developed. Marc suggests people start from the end and work backwards, or think to themselves ?what will this team accomplish because of me Leadership is all about taking an organization to a place it would not have otherwise gone without you, in a value-adding, measurable way. When you vision, you think your way into a situation and it is the approach in visioning that separates managers from leaders. - 1 - Visioning however is not the only method that separates managers form leaders. The different strategies used by managers and leaders in terms of their use of human

Social Institutions of the Family(Notes) Essay Example

Social Institutions of the Family(Notes) Essay Example Social Institutions of the Family(Notes) Essay Social Institutions of the Family(Notes) Essay The Social institution of the family There are various types of Caribbean family forms. The emergence of the different types was largely due to historical influences that shape Caribbean civilization. Caribbean society has grown into a cosmopolitan mixture of different races and ethnic groups that construct their reality in the Caribbean. This mixture has resulted in a unique social system; plural, polarized, politicised, problematic, but still some what plantation society. This has impacted the type of family units that emerged in the region. The roles expectations by Caribbean society of mother and father coupled with the different socialization of boys and girls have influenced the many structural ways in which families are built and maintained in the Caribbean. This also affects issues related to gender construction in the family. The ever increasing proportion of matrifocal and common law unions are products of history as well as other social trends that are both local and international in scope. Family forms in the Caribbean A family can be defined as a social unit of common residence involving two adults who are in a sexual relationship. Children of either of the adults, from both, or who have been adopted also form part of this family unit. The most popular family forms in the Caribbean are: The family based on common-law union (consensual cohabitation) The nuclear family The family based on a visiting union (extra-residential) The matrifocal family The extended family The East Indian family Other family types are sibling families due largely to migration of parents, and grandparent-headed families. What are the reasons for the existence of the various family forms in the region? Some theorists such as Melville  Herskovits (1958) attribute the prevalence of certain types of Caribbean family forms to African society and some of the social institutions and social dynamics of those societies. The nuclear family The domestic unit of husband, wife, and child or children is regarded by many people in the Caribbean as the ideal family structure that comes into being ith the marriage of the partners. However where the nuclear family was established in the Caribbean, its existence as a small domestic unit did not always last very long, even among the middle and upper classes in these societies. The family based a common-law union The common law union is another type of domestic unit with the same basic relationships as those in the nuclear family, that is, adults are united in an ongoing bond but the bond is not based on the family as faithful concubinage (T. S Simey, 1946). To all intents and purposes the spouses are committed to each other sexually, they raise children in a stable relationship and the family functions as an economic unit. Because of the prevalence of this type of union and the existence of the relationship that it brings into being on the birth of children, several Caribbean governments have given legal recognition to these unions. Caribbean countries such as Jamaica, Barbados, Trinidad and Tobago and Antigua have passed legislation that affords the children of such union legitimate status as heirs to family property. Common law unions have also been known to exist for many years without persons in the community being aware that the union has not been made legal with a wedding ceremony. The family based on a visiting union A frequent occurrence in the Caribbean is the domestic unit of a woman and her child or children. In this family form, the mother and her child or children live separately but may be visited from time to time by a man with whom she shares a relationship similar to that of a spouse. The man may or may not be the father of the child or children. Quite often such a visiting union begins with a young woman being impregnated while still living in the household of her mother or parents. RT. Smith (1956) in his work on low income black families in Guyana noted the following: â€Å"It does nor by any means follow that a man will be expected to marry the girl. He will certainly be expected to support the child if he is able, and he may continue his attachment to the girl and other children be born. † R. T. Smith (1956), The Negro Family in British Guiana p. 138. Smith further stated that the relationship may eventually lead to the establishment of a common-law union. 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Males as lovers or brothers, or fathers of the children may be the ones who make the crucial decisions about major financial undertakings or schooling for the children. Thus, absence of a male head may not necessarily mean absence of male authority. The East Indian Family The East Indian family units which  are prevalent in Guyana and Trinidad  and Tobago are also the result of plantation society and the introduction of indentureship  at the end of the slavery period. These family units are horizontally extended  as the East Indians seek to maintain their sense of community and kinship bonds that are influenced by their religion. East Indians maintained, initially, most of their family traditions. Over time, some of these traditions have been creolized while some have changed alongside social changes being pursued in post-colonial Indian societies. Endogamy still persists as well as some forms of horizontal family forms. However, these are changing as the strong traditions of colonial India lose their grip on some Indo-Caribbean social institutions. The movement away from the extended family household by the younger generation of East Indians will also affect other Indian institutions over time. Why the diversity? Researchers have offered a wide range of arguments concerning diversity within the family in the Caribbean. Three viewpoints put forward: cultural retention, plantation system of slavery and socioeconomic factors and the culture of poverty Cultural retention and family diversity Melville Herskovits (1958) in The Myth of the Negro Past, was one of the first to trace the development of Caribbean families to the African origins of the slaves who to the Americas. Herskovits believed that despite attempts to strip African slaves of their cultural heritage, the practice of polygyny was retained from African culture. Where polygyny existed, the basic unit for affective bonding and closeness was the mother and child or children. The husband/ father were somewhat marginal in this unit. Herskovits maintained that this pattern has persisted Caribbean society and culture, especially among lower class people of African descent in the Caribbean. Plantation system of slavery M. G Smith (1962) wrote that under plantation slavery, stable families were not give a chance to develop. Unions of whatever sort were often broken up as slaves and were sold. The unit of mother and child or children was less likely to be torn apart than the man/wife/children unit. Male slaves were also denied property and family rights, and a system of female centeredness emerged and developed. Males therefore tended to be marginal to family units and this marginalization from family meant that slave children were property of white slave masters. Socio-economic factors and the culture of poverty The proponents of this approach including Oscar Lewis argue that poverty of low in come families of African origin in the Caribbean and the Americas prevents the males from making the financial contributions that they ought to and as a consequence the find it difficult to meet their family responsibilities as husbands and fathers. Overtime, matrifocality becomes an accepted pattern of family living and family relationships. It becomes a feature of the subculture of poverty. Lewis conducted his study in the urban areas of Puerto Rico and Mexico. He argued that the presence of matrifocality is transmitted from one generation to the next. Further, the urban environment encourages unstable family unions due to a number of socioeconomic factors such as unemployment and poverty. Males tend to desert the home because of inability to effectively carry out the bread winner role. The absence of regular employment that women are forced to enter successive relationships with a number of different males in order to subsist. Each male may father a child or two before deserting the woman and her family. Edith Clarke in her study ‘My Mother Who Fathered Me’ illustrates the combined effects of class and region/locality on family forms. Clarke’s comparative study of three towns in Jamaica suggests that families in affluent urban areas are more likely to be nuclear. Those in rural and urban slums are more prone to be visiting union, common-law or matrifocal. The primary reason noted is wealth and statusnstitutions of the

Case study aristotle Example | Topics and Well Written Essays - 750 words

Aristotle - Case Study Example He does not have much patience for theory for its own sake and neither do I. In my own life I try to ask the question, â€Å"Will it work in practice?† or â€Å"How do I do this?† I am much less interested in what is theoretically good or bad, and when I read Aristotle I see that he was similarly interested in the practical side of ethics rather than the theoretical side of things. In the world we live in so much of ethical thinking and philosophy is incredibly theoretical. Doctrines are written by academics who seem to have never left their ivory towers. They talk about symbols and dreams—but almost never about real people and real world concerns. They always describe an ideal world or a person they call the â€Å"Rational man.† In my own experience the world is not ordered in such a way that it can be useful to study exclusively theory. When we think of ethics, such an important part of our day to day lives, we don’t have time for theory. We need to know how to be good. Learning why we should be good, or what goodness truly means, or if goodness actually exists independently from any of us is much less important. With those who identify happiness with virtue or some one virtue our account is in harmony; for to virtue belongs virtuous activity. But it makes, perhaps, no small difference whether we place the chief good in possession or in use, in state of mind or in activity. For the state of mind may exist without producing any good result, as in a man who is asleep or in some other way quite inactive, but the activity cannot; for one who has the activity will of necessity be acting, and acting well. And as in the Olympic Games it is not the most beautiful and the strongest that are crowned but those who compete (for it is some of these that are victorious), so those who act win, and rightly win, the noble and good things in life. It is possible to think deep thoughts about what is goodness and do nothing that is good.

Consumer Behaviour Essay Example | Topics and Well Written Essays - 750 words - 2

Consumer Behaviour - Essay Example term associated with a male individual who have a strong concern for his appearance, and spent time, money and attention to aesthetic details of his exterior. Such men always concerned about their appearances and will wear nice dresses and will adopt new trends in fashion in their life styles. Quiet often people misinterpret a person with metrosexual attributes as a gay guy; but in reality they have no relationship with such people. Consumerism is a culture spreading all over the world which deals with the relationship between personal happiness and purchasing material and its consumption. Consumer industry, especially the cosmetic industry is changing because of the evolution of metrosexuality. As per the earlier trends, men were least concerned about fashion and their appearances compared to women and the cosmetic industry focussed mainly on the female community earlier. But the changing trends among men’s fashion concepts forced the consumer industry to concentrate in men’s fashion segment also. The active participation of men along with women in the consumer market is a blessing for consumer industry. Men’s Calm Balm (A soothing balm for use after shaving or weather exposure), Men’s No shine (Daily moisturizer for oily to normal skin), Mens Revive Survive (For use throughout the day to revive the complexion), Men’s Scrub Up De Tox (Facial scrub for daily use), Men’s Morning Glory (Daily moisturizer for normal to dry skin) are some of the Dove’s famous skin care products for men. (Professional Skincare Products)  Ã‚  New Pro-age, Energy Glow, Sensitive Skin, Deep Moisture, Dove go fresh are some of the dove’s skin care products for women. (Dove –face care) Men’s Calm Balm is a very good product for men, which contains the healing properties of essential oils tea tree and lemon. It can sooth and heal skin irritation. It has rejuvenating properties of anti oxidant algae mineral nutrients. Moreover, it can protect the skin from UV radiations

What Are the Benefits and Limitations of Using Second Life in Education Essay Example for Free

What Are the Benefits and Limitations of Using Second Life in Education Essay What are the benefits and limitations of using Second Life in Education? Use of the internet has increased exponentially in recent years, in both developed and developing countries, and educators are searching for ways of utilising the new technology and environment to enhance teaching and learning experiences. Second Life (SL) is a world which exists online. The world is complete with schools, universities, businesses and even criminal activity. As the use and popularity of SL grows, so too does the research regarding its viability as an educational tool. Both the apparent benefits and limitations have been considered in a variety of research papers (Baker, Wentz Woods, 2009; Taylor Chung, 2008). In order to determine whether SL is a useful option for educational institutions, the following aspects will be considered as part of this review: features of online learning, technical considerations and the overall potential uses. Some important features of online learning discussed by the authors include accessibility, popularity, and community. Access to online learning is an important aspect to consider, for both teachers and students. The flexibility of the online environment means that this type of technology can potentially be accessed at many different times and a variety of different places (Baker, Wentz and Woods, 2009). According to Baker et al. (2009), lecturers can make use of the technology by delivering their information via avatars. Taylor and Chung (2008) also consider the popularity of SL, and how this may encourage users to participate in online educational content. Indeed, as Baker et al. (2009) also suggest, students can be not only participants but can also â€Å"create their own content† (p. 60). They add that it is possible for students to meet together, attend discussion online and interact with tutors in an informal and relaxed way, as well as encouraging students who may otherwise be shy to have a ‘voice’. In this way they are building and sharing within their own communities and taking responsibility for their own learning. However, as Taylor and Chung (2008) assert, although SL might be popular, colourful, visual and interactive, students may not enjoy learning in this way, and using SL instead of more traditional methods may actually cause students to forget what they have learned. The authors suggest that the enjoyment of using an avatar and playing in SL may mean students do not focus on the aims of the lesson or lecture. Furthermore, Baker et al. (2009) suggest that there may be limitations of online interaction compared to face-to-face interaction. It is thus important for teacher to consider these issues before using SL. Not only that, there are also a few technical considerations such as cost and time, using SL and also technical knowledge been mentioned by the authors. Baker et al. (2009) claim that the cost of using SL could be differ. Anyone can use it for free yet there are also some charges for people to have a virtual land in SL. According to Baker et al. (2009), people need to consume time to get used to SL. There are initial times to create an avatar, control it, and communicate using computer. Taylor and Chung (2008) clarify that in order to get the benefits; people have to invest money and time for the programming content. Being failed to control avatar, learners might become de-motivated and not willing to use it. By using SL, Baker et al. (2009) remind teachers to consider the objective of online teaching, thinking if it is appropriate for the class or not, can they or the learners be familiarized with the technology and even developed new class management techniques. In fact, Baker et al. 2009) point out that the technical requirement of using SL is higher than basic requirement. Also, there might be some potential issues such as slow connection, slide show’s problem, and security issue. Taylor and Chung (2008) add that there are not a lot of document storages and the computer might get slow due to many graphics. In addition, the authors also insist that there are some overall potentials like new technology, uses in present fields and potential issues using SL in education and training purposes. Baker et al. 2009) reveal that SL is a new technology which launched in 2003, yet some educators already investigating the uses of SL in teaching and learning purposes. Its dominant is SL is not a game like Active Worlds, MMPORGs, and Whyville; it’s a space for social communication. There are some possible issues that people need to be careful as it may have serious effects. Students need to be informed the appropriate usage of the new technology–SL in learning. Besides that, they need to be taught the proper way to behave themselves and protect their privacy while using SL.  Furthermore, an emergency plan should be planned so that when the technology having problems and not performing well, students will not lost temper and cause severe impacts. Taylor and Chung (2008) suggest that SL is a powerful tool in helping training and development sectors. Nevertheless, they also discover that IBM still remains using text-based collaboration which leads to the efficacy of SL. It still has some difficulties to an effective transmission for instruction and content management. As a result, there are lots of potential to be found in the human-computer interaction, usability and instructional design. Through the articles reviewed it seems that the benefits and drawbacks of using SL are equal. Although SL can helps people in learning, people still have to pay much more efforts on it. To get used to SL, people have to spent money, time, and think out the appropriate way to use it wisely. Obviously, SL has the potential to facilitate people’s learning. In fact, to use it or not depends on the further research whether the benefits can overcome the limitations or not.

The Causes of Crime Essay -- Crime Violence Criminology Essays

The causes of crime seem to be indefinite and ever changing. In the 19th century, slum poverty was blamed; in the 20th century, a childhood without love was blamed (Adams 152). In the era going into the new millennium, most experts and theorists have given up all hope in trying to pinpoint one single aspect that causes crime. Many experts believe some people are natural born criminals who are born with criminal mindsets, and this is unchangeable. However, criminals are not a product of heredity. They are a product of their environment and how they react to it. This may seem like a bogus assumption, but is undoubtedly true. There is a study devoted to finding the causes of crime and what makes people criminals. This study is appropriately called criminology. There are two main theories which criminologists categorize causes of crime, and sometimes an individual would be subject to both their influences. Theories in the first group locate the causes of crime inside the individual, which focus on stress and other psychological factors. Conversely, theories categorized in the second group focus the causes of crime on factors that are out of the control of the certain individual. These influences are sociological. Some psychologists theorize that criminals are born with a predisposition towards mental illness. Even though this is a widely accepted idea, for a mental illness to come out, it has to be catalyzed by the person's environment. In other words, even if a person were born with the biological makings of a criminal, depending on how he was raised and how he lived life would determine if this inherent attribute would manifest. There needs to be an external cause to trigger the characteristic. Many criminologists are stuck on developing biological explanations to the make-up of criminals. These theories are often called "bad seed" theories. They hold that criminals are born and not developed. The most recently discovered "bad seed" theory is that some men are born with an extra Y chromesone that makes them more aggressive (Adams 157). The problem with this theory is if one of these men with the extra chromosome was raised in a way that would inhibit the individual's trait, you would never see the characteristics of this extra chromosome and it would just devalue this theory. Another problem with this theory is that there are criminals who just happen to ... ...ves them the confidence they need to continue their criminal behavior without fear of getting caught. And there are enough people in a city that no matter how you act; you could find people just like you. If you have a tendency to get in trouble a lot, you could easily find someone to encourage your actions. A social status, whether you like it or not, can drag you into or out of a life of crime. A dead-broke bum with no house is forced to steal food in order to stay alive, and steal clothing in order to stay warm. Of course, you could suffer and not break any laws, but the immediate need would usually outweigh the consequences. You may not be literally forced into a life of crime, but it just might be the best choice you have. Being in such need makes stealing seem much more attractive than it would if you had no need to steal. As stated in the preceding paragraphs, criminals are influenced and not born. You can easily infer this on your own, but with the help of this report it seems much more obvious. The most obvious and consistent influence in the development of a person seems to be the environment in which they live in and the influence, or lack thereof, of their parents.