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The Use of Nonfinancial Measures to Assess the Likelihood...

Abstract For auditors, failing to detect fraud at their clients is usually accompanied by substantial monetary penalties and/or negative publicity. Thus, the profession has re-evaluated its fraud assessment processes and has attempted to find new ways in which material misstatements due to fraud can be identified. The purpose of this study is to determine whether auditors can effectively use nonfinancial measures (NFMs) in their analyses of fraud. Given that auditors can identify NFMs (e.g., facilities growth) that should coincide with financial measures (e.g., revenue growth), inconsistencies between these two variables may be indicative of higher fraud risk. The results show that all of the respondents believed that financial measures†¦show more content†¦To put it succinctly, if auditors take at face value everything they see or hear, they are not doing their jobs. A final reason auditors don’t uncover fraud is because they frequently don’t use the analytical tools t hat are available to them. 2 In times past, when analysis was difficult and time-consuming, perhaps auditors could not justify the additional effort (Joseph T. Wells, copyright 2003). The use of NFMs in the evaluation of firm performance has garnered much attention since Kaplan and Norton (1996) published the â€Å"The Balanced Scorecard.† For firms that fraudulently misstate their financial statements, it is unlikely that they will (or have the ability to) concurrently misstate NFMs that are indicative of their true financial condition. In another study conducted by Brazel, Jones and Zimbelman in 2005, they concluded that NFMs can convey new information not previously contained in financial statement variables that have been found to be correlated with fraud. In addition, their study showed that NFMs can be used as benchmark against which the auditors can compare actual revenue to enhance the effectiveness of their analytical procedures during fraud risk assessment. Oftentimes, auditors look at the financial measures as the basis in detecting the likelihood of fraud in the firms being audited. This strategy has been proven to be effective most of the time. Financial measures primarily are the core features that firms and outside parties (e.g.,Show MoreRelatedAudit Exam9528 Words   |  39 Pagesonly one specific objective for each relevant general objective. C) There will be many specific objectives developed for each relevant general objective. D) There must be one specific objective for each general objective. 4. A An auditor uses monetary unit sampling with a sampling interval of $20,000 and detects an item with a recorded amount of $10,000 with an audited value of $4,000. The projected misstatement of the sample is: A) $12,000. B) $6,000. 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It measures the likelihood and impact of the events that have the most risk to an organization. 7. What committee of the board is responsible for reviewing the risk management process? Audit Committee is responsible for reviewing the risk management process Read MoreCPA Exam Test with Answers26097 Words   |  105 Pagesto address those risks; that knowledge might include understanding of how management identifies risks, estimates their significance, and assesses the likelihood of their occurrence, and relates them to financial reporting.   B.  Eliminates significant risks. This answer is incorrect. Refer to the correct answer explanation.   C.  Assesses the likelihood of occurrence of subsequent events. This answer is incorrect. Refer to the correct answer explanation.   D.  Relates risk assessment to compliance withRead MoreHealth Care Management13705 Words   |  55 PagesATHE Level 7 QCF Qualifications in Healthcare Management Credit values and rules of combination The QCF is a framework which awards credit for qualifications and units and aims to present qualifications in a way that is easy to understand and measure. There are three sizes of qualification in the QCF: ï‚ · ï‚ · ï‚ · Award, between 1 and 12 credits Certificate, between 13 and 36 credits Diploma, 37 credits and above. Each unit within a qualification has a credit value and a level. The credit value specifies

Autism Spectrum Disorder Free Essays

* Autism affects 1 in 88 children and 1 in 54 boys * Autism’s figures are now growing * Autism is the fastest growing serious developmental disability in the U. S. * Autism costs a family $60,000 a year on average * Autism receives less than 5% of the research funding of many less prevalent childhood diseases * Boys are nearly five times more likely than girls to have autism ironically * There is no medical detection or cure for autism today * Autism awareness day is in April Autism’s ribbon is multi colored with puzzle pieces * Autism’s symptoms appear between the ages 2 and 3 Autism spectrum disorder (ASD) and autism are both terms used to describe a group of complex disorders of the brain’s development. We will write a custom essay sample on Autism Spectrum Disorder or any similar topic only for you Order Now These disorders are characterized by difficulties in social interaction, verbal and nonverbal communication. The disorder is also characterized by behavior. They include autistic disorder, Rhett syndrome, childhood disintegrative disorder, and pervasive developmental and Asperger syndrome. ASD can be associated with intellectual disability, difficulties in coordination and attention and physical health issues. Those such as sleep and gastrointestinal disturbances. Some people, who have ASD, excel in visual skills, music, math and art. The most obvious signs of autism and symptoms of autism tend to appear between 2 and 3 years of age. Scientists have identified a number of rare gene changes associated with autism. Most cases of autism appear to be caused by a combination of autism risk genes and environmental factors that affect early brain development. A number of nongenetic, or â€Å"environmental,† stresses further increase a child’s risk of developing autism. The clearest evidence of these autism risk factors involves events before and during birth. They include advanced parental age at time of conception (both mom and dad), maternal illness during pregnancy and certain difficulties during birth, particularly those involving periods of oxygen deprivation to the baby’s brain. These factors don’t cause autism, but contribute to risk out getting it. * Lupus is an autoimmune, rheumatic disease. There are 5 types of lupus * 90% of lupus patients are women * There are 11 American College of Rheumatology criteria for Lupus. * Lupus treatment depends on symptoms and severity * Up to 1. 5 people across the U. S May have lupus * Certain races have increased risk of developing lupus * Persons affected by lupus lead normal lives * People of color, including Hispanics have up to 3 times higher risk of getting lupu s * Lupus diagnosis may be difficult Lupus is considered an unpredictable disease because there are no two cases exactly the same. The unique pattern of symptoms associated with lupus has caused some to say that lupus is like a snowflake. No two are the same. There are several symptoms of lupus which mimic other rheumatic diseases making the diagnostic process difficult. Symptoms of Lupus include joint pain, chest pain, rashes, sensitivity to light, etc. Lupus is one of many disorders of the immune system. The immune system turns against parts of the body it is designed to protect and control. This leads to inflammation and it damages various body tissues. Lupus affects parts of the human body including the joints, skin, kidneys, heart, lungs, blood vessels, and brain. Some of the most common ones include extreme fatigue, painful or swollen joints (arthritis), and unexplained fever. There is no cure for lupus at this time. However, lupus can be effectively treated with prescription drugs, and most people with the disease can lead active, healthy, and normal lives. Lupus is characterized by periods of illness, called flares, and periods of wellness, also called remission. How to cite Autism Spectrum Disorder, Essay examples Autism Spectrum Disorder Free Essays string(24) " and of the Holy Ghost\." Autism Spectrum Disorder: A Full Inclusion Plan for Fellowship Bible Church By: Timothy Sloan Liberty University Abstract Members of Fellowship Bible Church (FBC) believe that all people need to have the opportunity to learn the biblical truths of God’s Word. This includes those that have any type of disability. This is why FBC feels led to organize and execute a full inclusion program for the children’s ministry. We will write a custom essay sample on Autism Spectrum Disorder or any similar topic only for you Order Now FBC is a growing church, and with constant expansion, there are increased needs. One family in particular has inspired FBC members to establish a unique addition to the children’s ministry, the Button family. Mr. and Mrs. Button have only one child, 6 year old Benjamin. He has been diagnosed with autistic disorder. Recognizing the exceptional needs of this child, FBC has formed a program that is intellectually appropriate for him as well as his peers. The goal of this full inclusion program is to accommodate for Benjamin’s needs while giving the other children similar treatment. FBC’s framework explains the reasoning for this program through several perspectives. Benjamin’s disorder is explained, including symptomatic behaviors. FBC’s plan to develop this children’s ministry program is described in detail. As part of FBC’s children’s ministry mission statement, commitment to all children is a priority in order to guarantee that each child learns biblical truths. This is achieved by utilizing a full inclusion plan which is the foundation for this agenda. Autism Spectrum Disorder: A Full Inclusion Plan for Fellowship Bible Church Fellowship Bible Church (FBC) opened for its first Sunday worship service on September 2nd, 2001. FBC is a nondenominational, evangelical, Christian church with about 400 members. FBC’s leadership is composed of 8 elders who all have the responsibility for a specific ministry. Sunday service begins with Sunday school at 9:30 am and following that is the worship service at 11:00 am. The worship service includes a time of praise and worship, singing, and a time of practical teaching from the Bible (Fellowship Bible Church, 2013). The worship is also composed of a mixture of Christian contemporary songs and classic hymns. These two genres are alternated every other week to adhere to the liking of the members. The Sunday morning services last about 1 hour and 20 minutes. Children’s church is also provided during the Sunday morning service. The church attendees are compiled of 58% men and 42% women. There are 125 teenagers in the youth ministry, 35 infants and toddlers in the nursery, and 56 children total in the church. This church is an excellent mix of members who share the same beliefs, love, and passion for the Word. Pastor Phil Moser is one of the three pastors. He speaks more often than the others. He has been the lead pastor for 11 years. He is recognized as the teaching pastor. The two associate pastors are Pastor Jack Klose and Pastor Hal Russell. Pastor Jack Klose is head of student ministries and Pastor Hal Russell is head of adult ministries and pastoral care. They fill in when Pastor Phil is out of town or unable to preach due to other reasons. Fellowship Bible Church uses the New King James Versions of the Bible. Every first Sunday of the month, biblical communion is observed. Since Pastor Jack leads student ministries, this paper will be focused on his department and the establishment of a full inclusion ministry for a child with an autism spectrum disorder. Current Children’s Ministry FBC is recognized for its special interest in children. Their current children’s ministry consists of a nursery, Sunday school, and Children’s church. FBC’s children’s ministry is constantly growing. Since the number of children keeps growing, the church has provided several ministries to compensate for this growth. The nursery consists of infants to two year old children. The nursery is available during Sunday school hour as well as Sunday morning service. Parents should feel safe knowing their children are in the church staff hands, as the staff members are experienced with these age groups. FBC also has a passion for children and youth. The Sunday school classes that are available for both children and adolescents are tailored to the particular age group for better understanding. Children and Youth Sunday school classes are devoted to helping children and teens grasp better knowledge of the Word, and building a strong relationship with the Lord. Time is spent searching for God’s plan for each person’s life. Classes are often interactive in order to provide a chance for children to build close relationships and encourage fellowship between students. Another important aspect of the children’s ministry is Children’s Church. Children’s church is for children ages 3 to 3rd grade. The children will be dismissed after the worship service and before the message begins. This is a time for children to receive a message that is more geared to their understanding. During children’s church, children will be taught Bible lessons through arts and crafts as well as movies. Another purpose of children’s church is to ensure that small children are not a distraction to others during the service. Rationale for Full Inclusion Biblical According to the beliefs of FBC elders, everyone has the right to receive the same biblical message. God sent His son to die for all of mankind and ordered his disciples to carry this message to the ends of the earth. In Gods eyes everyone is equal and should be given the same opportunities to hear His message. This principle is portrayed in Galatians 3:28 (King James Version), â€Å"There is neither Jew nor Greek, there is neither bond nor free, there is neither male nor female: for ye are all one in Christ Jesus. There is no difference between people in Gods eyes. This is a very clear order which is also found in God’s Word, Christ states in Matthew 28:19 (KJV), â€Å"Go ye therefore, and teach all nations, baptizing them in the name of the Father, and of the Son, and of the Holy Ghost. You read "Autism Spectrum Disorder" in category "Papers" † God has also equipped those that serve Him with skills or talents to be utilized in sh aring the truths of the Word. It is the Holy Spirit within Christians that motivates and enables His people to use these talents for all of mankind. The church promotes this fact and aims to deliver the message to all despite any disabilities or hindrances. Full inclusion is a common theme found in the Bible. This is evident when Christ was present on the Earth. â€Å"Then were there brought unto him little children, that he should put his hands on them, and pray and the disciples rebuked them but Jesus said, Suffer little children, and forbid them not, to come unto me: for of such is the kingdom of heaven (Matthew 19:13-14 KJV). In doing this Jesus showed that His teaching is for all of mankind. FBC developed a mission statement for its children’s ministry with this in mind. The mission statement is to ensure that each child benefits from the same biblical message and accommodates the different learning patterns of all children including those with special needs. Scientific It is vital that in developing a children’s ministry that includes children with disabilities, the children have an inclusive learning environment. From a scientific perspective, children with autism spectrum disorder benefit positively from full inclusion. According to a study on educating autistic children, the researcher found, â€Å"In order to develop ‘best practice’, practitioners need to adapt interventions to the unique needs of the individual child, work in partnership with parents and other professionals, create enabling environments and be informed by a developmental approach to learning† (Guldberg, 2010). Inclusion means that there are many support groups that are involved in the child’s life the influence the child. Every person must be aware of the same issues and how to intervene when necessary. They must be equipped to interact therapeutically with the child. Having patience is absolutely necessary in order to be effective with the child. Inclusion can also be explained by studying all aspects of the child’s disorder in order to be better equipped to teach the child. According to a study on educating children with autism spectrum disorder, â€Å"Inclusion can be broadly defined as the process of identifying, understanding and breaking down barriers to participation and belonging, and therefore goes beyond education to cover the total experience of a child or young person on the autism spectrum and his/her family† (Jones, English, Guldberg, Jordan, Richardson Waltz, 2008). Gathering as much background information about the child will aid in having a better understanding of how the child responds to others. Those who are not using full inclusion methods for all children may be keeping some children from progressing like the other children. Necessary Key Elements for Full Inclusion As stated before, full inclusion has many different essential aspects. Full inclusion is FBC’s approach to engage all children regardless of learning ability. This is done by accepting volunteers, particularly those with experience or education. Training and appropriate materials are also acquired to make this possible. For Benjamin Button, a 6 year old child with autism spectrum disorder, these three elements are imperative to his continuation in the classes. FBC aims to have Benjamin fully involved in regular Sunday school classes. Benjamin was diagnosed with autism at the age of three. He has impairments in regards to social interaction, communication, and repetitive behavior. These three aids will decrease the amount of complications that may occur and help guide Benjamin into a smoother shift into this church. Volunteers FBC will have the obligation of finding skilled members of the church. Not only should these volunteers be skilled, they must also be patient and understanding. They must have a biblical perspective in order to display an encouraging attitude. Volunteers will be the basis for this full inclusion ministry. The volunteers will need to have experience with special needs children. Volunteers may also have educational background in psychology or special education. This also means that each volunteer must be at least 21 years old. The exception to this age limit is if the volunteer has personal experience living with a child who has autism. The volunteers will need to help Benjamin stay focused and limit the amount of distractions. He will need assistance drawing, using the bathroom, and with staying included in the group. There must be at least 3 trained volunteers on staff when the child is present. This is to ensure that Benjamin and the other children are safe and receiving the same amount of care and attention. Training Training will be provided by educated staff for interested volunteers. God desires that his believers and his church be fully equipped for any work, ready to meet any situation. This is a truth we get from God’s Word, â€Å"All scripture is given by inspiration of God, and is profitable for doctrine, for reproof, for correction, for instruction in righteousness that the man of God may be perfect, throughly furnished unto all good works† (2 Timothy 3:16-17 KJV). FBC aims to â€Å"fully equip† the volunteers to equip them for this challenging yet rewarding position. There will be a four week course that volunteers must go through before being authorized to teach in the full inclusion program. The course will be taught every Wednesday night at 6 o’clock and will last an hour. Upon completion of the training the volunteers will have received knowledge on what autism spectrum disorder is, how it affects children in social settings, and how to properly instruct and engage them in the classroom. The training materials provided were donated from a non-profit organization for autistic children. FBC is ready to take the necessary steps to properly run this full inclusion program for Benjamin and understands the importance of properly equipping the volunteers to do so. Accommodations Success in the school setting for students with an autism spectrum disorder is dependent upon accommodations made in the classroom (Coffey, 2004). With this in mind FBC is taking the steps necessary to provide the proper accommodations for Benjamin. Physical space, organization of the Sunday school lesson, and teaching methods will be carefully accommodated for Benjamin’s specific needs. Physical space is the first accommodation that will be made and will include: placing Benjamin’s chair away from high movement areas, there will be a bean bag chair in the corner of the room for a quiet retreat, and he will be allowed to arrive and leave early to avoid the crowd. The organization of the Sunday school lesson will have plenty of visuals to keep Benjamin engaged and also a list of the day’s activities will be read to Benjamin to avoid and alleviate any anxiety of him not knowing what’s happening next. The third accommodation will be the teaching methods of the Sunday school teacher. The volunteer will need to keep the lesson visually interesting and during discussions pass a ball around to know whose turn it is to speak (Coffey, 2004). Keeping Benjamin’s attention is one of the goals of the full inclusion program at FBC. Summary of Autism Spectrum Disorder Definition According to Mash, Wolfe, Parritz, and Troy (2011) ASD is defined as: Autism spectrum disorders or autism are severe developmental disorders characterized by abnormalities in social functioning, language, and communication, and unusual behaviors and interests. Autism touches every aspect of the child’s interactions with his or her world, involves man parts of the brain, and undermines the traits that make us human; our social responsiveness, ability to communicate, and feelings for other people. (p. 300) Etiology What causes Autism spectrum disorder has still not completely been determined but it’s likely that both genetics and environment play a role. Researchers have identified a number of genes associated with the disorder and studies of people with ASD have found irregularities in several regions of the brain (Gerdts and Bernier, 2011). Other studies suggest that people with ASD have abnormal levels of serotonin or other neurotransmitters in the brain (Gerdts and Bernier, 2011). These abnormalities suggest that, â€Å"ASD could result from the disruption of normal brain development early in fetal development caused by defects in genes that control brain growth and that regulate how brain cells communicate with each other, possibly due to the influence of environmental factors on gene function† (Gerdts and Bernier, 2011). Prevalence According to National Initiative for Autism: Screening Assessment (NIASA) â€Å"The autism spectrum currently affects between 60 and 100 per 10,000 children under the age of eight† (NIASA, 2003). â€Å"ASDs are almost 5 times more common among boys (1 in 54) than among girls (1 in 252)† (NIASA, 2003). These statistics indicate that many children have a variation of Autism Spectrum Disorder, which is why research is very important in this area of psychology. Characteristics â€Å"Each individual with an autism spectrum disorder (ASD) is unique and may demonstrate markedly different behaviors and skills† (NIASA, 2003). Some common ASD characteristics include slower speech development, failure to form social bonds, and the child may also exhibit hypersensitivity to light, noises, touch, smells, and tastes (NIASA, 2003). Other characteristics include: not playing with other children and preferring to be left alone, may have tantrums, obsessive interests in objects or activities, and may display aggression towards others or themselves (NIASA, 2003). Prognosis Autism is not cured and persons retain the disorder all their lives but those with less severe manifestations can become functional adults (Gerdts and Bernier, 2011). Information on long term prognosis of autism is limited but, outcome is known to be poor for those with an IQ below 50 (Gerdts and Bernier, 2011). Current Research Experts have made remarkable strides in better understanding autism. According to Center for Disease Control and Prevention (CDC), â€Å"Research on ASDs has increased a great deal in recent years and the Centers for Disease Control and Prevention is part of the larger group of public and private organizations working to better understand ASDs through research† (Centers for Disease Control and Prevention, 2011). Studies are being conducted at all levels of analysis, and experts are beginning to see the interconnections between the underlying biological causes and the cognitive and behavioral manifestations of autistic disorder† (NIASA, 2003). â€Å"The next decade will witness further developments, bringing experts closer to a more comprehensive and integrated understanding of autism and despite the exponenti al growth in basic studies on autism, there has been relatively little research on new treatments and interventions† (NIASA, 2003). Social Dynamics Whether it’s at school, at work or in social settings, people with autism are often misunderstood. They suffer discrimination, prejudice and isolation. For many, that means a lifetime of exclusion from everyday society. Research shows that awareness of autism is high but there’s a lack of understanding about what it really means to live with autism (Guldberg, 2010). These unfortunate social discriminations can cause autistic children to withdraw and dislike social contact. Treatments There are various forms of treatment for autism. These treatments consist of managing behavior as well as therapies. According to WebMD (2010), â€Å"Behavioral training and management uses positive reinforcement, self-help, and social skills training to improve behavior and communication. There are also specialized therapies. These include speech, occupational, and physical therapy† (WebMD, 2010). These therapies are important aspects of autistic children’s overall treatment because they help achieve appropriate behavior. Language, social skills, communication, coordination, and motor skills are the areas that are focused on in order to aid autistic children in the learning process (WebMD, 2010). Improving aspects of these skills will ensure that autistic children are learning and progressing from these treatments. Family, Support, and Society Autism spectrum disorder not only affects the child but it also has an effect on family and peers as well. Parents must now place their primary focus on helping their child with ASD, which may put strains on their marriage, other children, work, finances, and personal relationships and responsibilities. Parents can help their family by informing their other children and relatives about autism and the complications it introduces. Understanding the challenges siblings face and helping them cope, and involving members of the extended family to create a network of help and understanding which is crucial for the family to live a more fulfilling life with their child with ASD. Benjamin Button At age 3 Benjamin Button’s parents noticed some unusual behaviors in their only son. He never spoke and wouldn’t respond to them calling his name and Benjamin would also repeatedly bang his head on the floor or wall when he got disciplined, upset, and sometimes for no reason at all. Potty training was also very unsuccessful. His parents took note of this behavior and took him to a pediatrician where he was later diagnosed with autistic disorder. Benjamin attended speech therapy for two years before kindergarten. He is now in an Applied Behavior Analysis class at his elementary school. â€Å"The ABA class encourages positive behaviors and discourages negative behaviors in order to improve a variety of skills† (Guldberg, 2010). Benjamin has shown improvements in speech over the past three years but he still has trouble recognizing words and drawing letters and telling his parents why he can get suddenly sad or angry. On a typical day Benjamin has at least two temper tantrums. He understands and follows directions very well and he also has a close connection to loved ones. His parents are very happy with the improvements Benjamin has made and look forward to getting him involved in the Sunday school program at Fellowship Bible Church. Church-Family-School Partnership For continued success Benjamin will need the combined efforts of his family, school, and church. Benjamin’s family, school, and church have established four goals to broaden his educational, spiritual, emotional, and psychological well-being. IEP Goal – 1 Benjamin will learn to recite his ABCs. Teachers could make home visits to interact with the child one on one in order for Benjamin to have more practice reciting and learning his ABC’s. Although Benjamin’s parents and church volunteers would like him to reach this goal within a month they have decided to remain patient and committed to working with him regardless of how long it takes him to achieve this goal. IEP Goal 2: Spiritual – Benjamin will learn and be able to sing along with his peers in one new Sunday school song a month. Benjamin has always had a positive response to music. This goal will is tailored to his IEP since he takes interest in music. This will also aid in his socialization skills. IEP Goal – 3 Benjamin will decrease the amount of temper tantrums by 50% in the next three months. As stated before Benjamin typically has two temper tantrums a day. To meet this goal Benjamin will need to decrease his temper tantrums by one daily. IEP Goal – 4 Benjamin to establish a new friendship with one peer a month. This goal is attainable since there are numerous children in the Sunday school program and at school. This goal could be particularly difficult for him since he has displayed poor social skills and often intimidates his peers. His peers are sometimes intimidated or confused by his behavior and therefore avoid social interaction with Benjamin. Plan for Growth Benjamin’s Parents have attended Fellowship Bible Church for the past ten years. Now that their son’s autism is becoming more and more under control they are excited about introducing him into FBC’s full inclusion Sunday school program. The Button family is willing and eager to take what steps are necessary and aid in the advancement of this program. The proper steps have been taking for a successful full inclusion program to be integrated in FBC’s Sunday school program and will do nothing but improve as devoted members of the church come alongside the Button family to ensure that. One Year In the next year Fellowship Bible Church aim to advance the Full Inclusion Program in a big way. The short term goal is to acquire skilled volunteers that are qualified to work with a child suffering from autism spectrum disorder. The one year goal for FBC’s full inclusion Sunday school program is to expand the ministry by adding at five children suffering from a mental disability. Advertising the churches special needs mission statement to the community and prospective volunteers with the intent of acquiring qualified staff and children with disabilities. Five Years By the grace of God Fellowship Bible Church’s will be prospering and successful in the next five years. FBS’s five year plan for the Sunday school full inclusion program is to have an established ministry that is trusted by the church and community. FBC aims to achieve these goals by obtaining qualified volunteers and being proactive in the community to spread the news of the program in order to increase the number of children with disabilities in the program Conclusion The success of Fellowship Bible’s full inclusion Sunday school program will be established by combining efforts of the Button family, the church, and the community. This full inclusion program is intended to give Benjamin the opportunity to be engaged in the word with his peers. This is done by giving him a comfortable setting that will reduce the symptoms of his disorder. FBC plans to develop this program by recruiting the necessary volunteers. Trainings and accommodations will be incorporated in order to ensure quality care from the volunteers. Family support in combination with a variety of treatments and goals is an all-inclusive plan for Benjamin. The goal of this plan is to provide a full inclusion program that meets the needs of each child. FBC has set up a one year and a five year plan to execute this program to its full potential. References Centers for Disease Control and Prevention, (2011). Autism spectrum disorders: Research. Atlanta, GA http://www. cdc. gov/ncbddd/autism/research. html Coffey, K. M. , Obringer, S. , (2004). A case study on autism: School accommodations and inclusive settings. Education, 124(4), 632-639. Fellowship Bible Church, (2013) About fellowship bible church. Samurai Virtual Tours. http://aboutfbc. org/ Gerdts, J. , Bernier, R. , (2011). The broader autism phenotype and its implications on the etiology and treatment of autism spectrum disorders. Autism Research Treatment, 1-19. oi:10. 1155/2011/545901 Guldberg, K. , (2010). Educating children on the autism spectrum: Preconditions for inclusion and notions of ‘best autism practice’ in the early years. British Journal of Special Education, 37(4), 168-174. doi:10. 1111/j. 1467-8578. 2010. 00482. x Jones, G. , English, A. , Guldberg, K. , Jordan, R. , Richardson, P. Waltz, M. , (2008). Educational provision for children and young people with autism spectrum disorders living in Engla nd: A review of current practice, issues and challenges, Autism Education Trust. Jones, G. Guldberg Mash, E. J. , Wolfe, D. A. , Parritz, R. H. , Troy, M. F. , (2011). Exceptional child psychology – Liberty University. Bellmont, CA: Cengage. [CUSTOM] NIASA (National Initiative for Autism: Screening Assessment), (2003). National autism plan for children, the NIASA guidelines. London: National Autistic Society. WebMD, (2010). Autism spectrum disorders health center, Autism – Treatment overview. Healthwise. http://www. webmd. com/brain/autism/autism-treatment-overview How to cite Autism Spectrum Disorder, Papers

Integrated Education Accounting Students †Myassignmenthelp.Com

Question: Discuss About The Integrated Education Accounting Students? Answer: Introducation APES 110 is the code of ethics that all accountants must follow in order to work under a systematic and civil environment. The said code was legalized by the Accounting Professional and Ethical Standards Board, better known as APESB, after its initial establishment in the year 2006. Keeping the singular goal of development and issue of rules that would create ethical standards in order to fulfill both public and professional interests in their mind, the board created by the joint effort of both the Institute of Chartered Accountants and the CPA, in Australia (Cheffers and Pakaluk, 2017). If life is boat then rules and regulations are the mast and rudder that direct its course. Same can be said in the case of the professional world where accounting principles play a key real in order to avoid confusion, dissatisfaction, criminal offences, threats and frauds that are most common problems a financial institution or even a normal person can face in his daily struggles. APES 110 are a code that directs accounts all over the world as issued by the International Ethics Standards Board for Accountants (IESBA) of the International Federation of Accountants (IFAC). Like every prospect of life have their principles, so does the APES 110 (Accounting Professional and Ethical Standards Board, 2013). To create trust and Legality among the many people living in the society and various financial entities, the Board has issues principles that the accountants can relate with the daily life, they are: Integrity Objectivity Professional competence Confidentiality Professional behavior It is required that an Accountant is honest and dutiful when it comes to fulfilling his job, either professionally or for a personal client while being biased and avoiding unwanted influence (Arens et al, 2007). It is also expected of him to have the knowledge of his work and swear a vow to secrecy for his client whenever need, while at the same time, being calculative and professional to the utmost degree. The principles are described in utmost detail in the sections 110 to 150 of the APES. The code has provided a clear review of the threats that are experienced by a financial institution in various circumstances depending upon the relationships the parties have. Paragraph 100.12 of the code has divided threats into ones driven by Self Interest, Self review as in improper evaluation of a situation, Advocacy, Familiarity and Other Intermediate threats (Flanagan Clarke, 2007). By, this it can be said that APES has shown clear knowledge of where public interests might lie and what needs to be done in order to keep these interests fulfilled at all cost, there are paragraphs in the text that make the necessity of such stringent laws very clear, For example: Paragraph 100.13, provide safeguards and actions that can prevent or, can be used to either stop or completely eliminate a possible threat that fall under either professional legislations or work environment. Paragraph 100.22, states that, in the best interests of Members the substance of the issue, details of discussions held and decisions made regarding the issue should be documented. It is quite evident from the above discussion that ethics are more or less derived from our daily lives in one way or the other. Both the paragraphs are evidences to support not only the legality of the code, but also how necessary its stand in the society is. The conceptual framework that APES 110 has created in its columns influences both Public Practices and Members Involved in Business (Cpaaustralia.com.au, 2017). For the members in public practice, the principles prevent the occurrence of fraud and situations that threaten the fundamental rules and regulations for example, it will create a self-interest threat when there is an undue dependence of the total fees that can be extracted from a client (Pflugrath, Martinov-Bennie and Chen, 2007). Certain example of the sections that solidify the position of the various members of the is group are, Section 230 which requests for second opinions from persons who are not involved in the financial affair that is going to be dealt with what so ever, such that persons in question, who are supposedly involved in the public practice can give their valid opinion a solidify a point in defense or against the movement that is discussed or debated upon while taking a potentially important financial decision (Dellaportas and Davenport, 2008). Similarly, Section 240 directs all public practitioners to evaluate any threat that might arise from the dissatisfaction of a customer of not fulfilling the fundamental laws and principles in question as in the fees that is quoted by the client. It is their duty to reduce the fees to acceptable levels. If these conditions are not met then a threat of self interest can be created, such a situation can be seen if suppose the fees that is in question is so low that the basic activities of the financial institution remain unfulfilled, such a situation can arise from time to time in case of a basic mistake or a fraud (Jackling, Cooper, Leung and Dellaportas, 2007). In addition to all that, it is seen that the Sections 290 and 291 deal with independence as in The Independence of Mind and The Independence in Appearance. These two concepts direct the accountants to work without listening or bothering themselves with information that is not skeptic of the issue they are working on. Helps them establish integrity in their character and reach proper conclusion with a proper mindset (Martinov-Bennie and Mladenovi c, 2015). Similarly, it is essential of an accountant to avoid any fact that is not necessary or unreasonable in the case that is in their hand. Such situations make it easier for both the accountants and the general public to interact more freely without getting into fraudulent situations that would, in most cases lead to the creation of distrust and panic. Similar conditions are seen in the case of members in business. In fact, the rules that guide this section of the financial world can also help the public practitioners with their work. In the end, these sections, along with the general public are all interdependent and need each other for their existence in the financial world or the business society (Kaidonis, 2008). Their relation with the rest of the society can be seen through the laws mentioned in its various sections just like in the case with the Public Practitioners. Examples of such sections provided in the said code of APES 110 are: Section 350, which focuses on business inducement. It is seen in various cases that families of certain employees are given special treatment, luxury, hospitality, gifts and offers of a potential friendship, just to induce them into a forced loyalty or just for the sake of attraction. Such cases may turn into Self-Interest threats and if exposed, the reduction of goodwill. This section intends to stop such acts for the sake of the better good of the institution. Similarly, Section 330 makes it clear that an employee can in no way provide their employers with exaggerated or false information about their work experience and qualifications just to get employed or place themselves in their good books. It is expected of an employee to be truthful to his peers and to seniors. False information can lead to distrust or hostility among people working with each other in a financial institution. Avoiding such situations will result to an overall development of the financial institution. With all that was discussed above and the evidences and references that written of, it can clearly be said that not only is the code APES 110 important as a part of financial accounting and its principles, but these set rules were derived in order to deal with complexity of our human psychology and to neglect any potential differences of opinion that might happen between a financial institution and the rest of the society, with the sole purpose of neglecting such mishaps and moving on to fulfilling the bigger task of the development of both the institution and the economy (Brooks and Dunn, 2011). In the cases discussed, both in the financial and public backgrounds, it can be seen how honesty and trust are kept above all else. A company which is based on lies cannot see a bright future ahead of themselves. Considering the malpractices that are being committed in the financial world today, it is evident that rules are required for a safer journey in the market that involves, not only o ther companies by people who are involved in the play of finance altogether (McManus and Subramaniam, 2009). To build trust, it is necessary that the institution forge a good reputation in the society and create their goodwill. In conclusion, it can be confirmed that APSE 110 code is a boon to the financial market and to the accountant culture as a whole. The tests that are conducted by the CPA or the Institution of Chartered Accountants in Australia are not only beneficial for the upcoming generation of accountants, but, are beneficial for the society. The ethics thus help contribute towards the development of greater trust of the public in the accounting profession and remove any potential discomfort that might arise by avoiding a situation of distrust in and every way possible. References Accounting Professional and Ethical Standards Board (APESB). (2013). APES 110 Code of Ethics for Professional Accountants. APES 110. (2017).Cpaaustralia.com.au. Retrieved 12 September 2017, from https://www.cpaaustralia.com.au/professional-resources/accounting-professional-and-ethical-standards/apes-110-code-of-ethics-for-professional-accountants Arens, A. A., Best, P., Shailer, G., Fiedler, B., Elder, R. J., Beasley, M. (2007).Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Brooks, L. J., Dunn, P. (2011).Business professional ethics. Cengage Learning. Cheffers, M., Pakaluk, M. (2007).Understanding accounting ethics. Sutton, MA: Allen David Press Davenport, L., Dellaportas, S. (2009). Interpreting the public interest: A survey of professional accountants.Australian Accounting Review,19(1), 11-23. Dellaportas, S., Davenport, L. (2008). Reflections on the public interest in accounting.Critical perspectives on accounting,19(7), 1080-1098. Flanagan, J., Clarke, K. (2007). Beyond a Code of Professional Ethics: A Holistic Model of Ethical Decision?Making for Accountants.Abacus,43(4), 488-518. Jackling, B., Cooper, B. J., Leung, P., Dellaportas, S. (2007). Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education.Managerial auditing journal,22(9), 928-944. Kaidonis, M. A. (2008). The Accounting Profession: Serving the public interest or capital interest?.Australasian Accounting Business Finance Journal,2(4), 1. Martinov-Bennie, N., Mladenovic, R. (2015). Investigation of the impact of an ethical framework and an integrated ethics education on accounting students ethical sensitivity and judgment.Journal of Business Ethics,127(1), 189-203. McManus, L., Subramaniam, N. (2009). Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes.Accounting Finance,49(3), 619-643. Pflugrath, G., Martinov-Bennie, N., Chen, L. (2007). The impact of codes of ethics and experience on auditor judgments.Managerial Auditing Journal,22(6), 566-589.

Psychosocial Tendancies free essay sample

I am someone who has Attention Deficit Hyperactive Disorder, bipolar reactions, and I can have those moments where I just can’t think very clearly. Do we truly understand what the human psychology can do to us, or what we can use the human psychology for? Humans have already discovered some means of psychological warfare. We have also found out how to display things that can spike a person’s psychological patterns in which they either need what is displayed, or in which the person tries to destroy this display due to their rage being intentionally triggered. Many scientists may be working on developing new patterns in the human psychology. Human psychology has been shown to be a very powerful adversary due to the fact that so many humans are different. People are shown to believe almost everything they hear from their religion, or believe that their government is always correct. We will write a custom essay sample on Psychosocial Tendancies or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I am someone who is fascinated by the sheer power that any human can possess if they study their psychological thinking patterns, along with the thinking patterns of those around them. The human psychology is used for good in many ways, like how I have 2 psychiatrists because of my ADHD and my anger management problems. These doctors have helped me overcome the obstacle of losing my temper very quickly. I have taken a few different medications to counteract my ADHD, but the first few that I had taken were not as helpful as the medication I currently take. I have taken Concerta, Rhesperdon, Focalin, Ritalin, and I am currently taking Adderall, which is showing great improvements in my behavior. The thing that strikes my interest when it comes to the human psychology is how are we able to connect so easily to one another all because of a few similar fluctuations in our brain waves? I enjoy how much my psychology can relate to that of someone that is 12 years old, 47 years old, or even 83 years old! Even though people always say â€Å"No two humans are the same†, or â€Å"Me and him/her have nothing in common†, does not mean we are not similar to one another. Our psychology is basically the way we think, or how our brainwaves fluctuate in certain patterns that display certain thoughts. This is something that just makes me want to learn more. I am greatly interested in what my psychiatrists do. I plan to pursue a career that is similar to theirs, so that I can assist others in the way that I have been helped. The psychiatrists that assist me and others with our behavioral patterns are extraordinarily helpful and I would enjoy seeing the improvements that others make from their prospective. Even though I am happy to have made these improvements, I would greatly enjoy seeing the smiles on the faces of others because I was helpful to them. We all have our own psychosocial tendencies that show characteristics that can possibly be the same as someone that we decide is not worthy enough for us to associate ourselves with. I am insanely curious about how much the human psychology could teach us, and how much help we could provide for others.

The American Presidency

The American Presidency offices, which comprehensively handle the different roles and functions.

HRM Coursework Example | Topics and Well Written Essays - 750 words

HRM - Coursework Example The paper aims to show that the value of a HR system is depended not only on its effectiveness locally but also on its ability to be easily alternated in order to fit to its environment; the flexibility of the American HR system, as explained below, seems to be the system’s greater advantage towards its major competitor: the Japanese HR system. 2. American HR system – characteristics and differences from the Japanese HR system The appearance of the American HR system is dated back to 1877 (Kaufman 2008). At that year, the Great Railway Strike forced employees to search for a framework that could help them to improve their communication with workers (Kaufman 2008). Through the decades the American HR system has been expanded internationally; however, it was only in western countries that the American HR system has been kept unchanged (Kaufman 2008). In other countries, such as Japan, the HR system was highly differentiated so that it is aligned with local culture and eth ics (Kaufman 2008). When referring to the American HR system reference should be made to two important periods: a) at 1920s the system was clearly opposed to unionism, b) from 1933 onwards the system is characterized by a strong unionism, i.e. by the significant increase of the power of workers to fight for their rights (Kaufman 2008). As a concept, the HR management is rather broad incorporating all aspects of the relationship between employer and employee. In this context, a clear description of HR management would be rather difficult; however, the mission and role of HR management can be understood through the following definition: ‘HR management can be characterized using the term labour management’ (Kaufman 2008, p.3). In the context of the American HR system, HR management is considered as ‘one of the most critical organizational activities’ (Price 2007, p.593). In fact, in America, HR management is based on certain principles, such as the use of form al processes, the empowered role of leader, the use of teams for completing tasks (Price 2007). In addition, the American HR system is highly centralized, not leaving particular space for initiatives (Price 2007). Also, communication is not a critical part of the American HR system; rather emphasis is given on the assignment of tasks to employees who are appropriately skilled (Hendry 2012). Moreover, the use of consultation, as a tool for supporting employees is not quite developed in the American HR system; rather, teams are used so that views are exchanged between employees in regard to the needs and the risks of each task (Hendry 2012). As for training, this is not highly valued in American firms and it is used only when it is inevitable for the success of a task (Hendry 2012). The duration of employment and the level of compensation are also key elements of the American HR system: various modes of employment, such as part-time or short employment schemes are used in the system i n order to support employers to face the market pressures (Brewster and Mayrhofer 2012). As for the compensation in firms based on the American HR system, this is arranged centrally, i.e. in a firm’s head offices; managers do not have power to take initiatives as of the employees’ level of compensation (Brewster and Mayrhofer 2012). This means that salaries and benefits are part of the organization’

Paper of fact how the death penalty costs more than life in prison Essay

Paper of fact how the death penalty costs more than life in prison - Essay Example Thre had been 550 executions carried out since the reinstitution of the death penalty (Radelet and Borg 43). The death penalty is considered to be a method of deterrence, the primary reason for the argument for the death penalty in the 1970s centered on this debate. However, this has been denounced as a viable excuse for the death penalty as it is rarely considered as part of the cost/benefit internal discussion of an offender during the commission of a crime that would warrant a death penalty verdict. According to Radelet and Akers, as related in Radelet and Borg, â€Å" in a recent survey of current and former presidents of three professional associations of criminologists (the American Society of Criminology, the Academy of Criminal Justice Sciences, and the Law and Society Association), 85% of the experts agreed that the empirical research on deterrence has shown that the death penalty never has been, is not, and never could be superior to long prison sentences as a deterrent to criminal violence† (45). Therefore, deterrence is not a viable argument for the death penalty. The second argument for the death penalty is incapacitation. ... life in prison went on to commit a murder later on, and ironically, this figure turned out to be the same percentage of those 630 offenders who were discovered to be innocent of the crimes for which they had been originally sentenced to death (46). One way in which the death penalty provides context is in consideration of the nature of law and race relations. The statistics show that since the new laws have been put into place, the death penalty is far more likely to be put into place by an average of three to four times more often when the victim is white. There is a less bias when the offender is concerned, but more often it is within the racial nature of the victim (Radelet and Borg 48). The nature of law, unfortunately, has shown that race is a defining factor in the treatment of an offender, whether it be through their own race or through that of their victim. Because law is subjectively applied, race has an effect in the decisions of the judicial branch of government. In additi on, it has been very rare that anyone of any means has been sentenced to death, making the death sentence relative to the poverty of the offender (Geraghty 209). However, the best argument that has come into existence, one that covers a vast number of issues in regard to the use of the death penalty as a punitive measure, is that concerning the financial costs of the issue. One of the reasons that is often given, by a factor of 11%, in support of the death penalty is because there is a belief that a death sentence is cheaper than supporting a life sentence of incarceration. However, the estimates in 1988 for the overall costs of an execution were 3.2 million, with it costing a mere 600,000 for life in prison (Radelet and Borg 50). While these figures are more than likely very different 20

Scheduling and Project Management Essay Example | Topics and Well Written Essays - 500 words

Scheduling and Project Management - Essay Example (Duncan, 1996, pp.4-5) Project Management involves balancing a number of competing demands on time, cost, and quality, and meeting the expectations of various stakeholders. Although several aspects of project management such as PERT/CPM planning are unique to it, there are other areas that overlap with other functional areas of management such as organizational behaviour, financial forecasting, and contracting. (Duncan, 1996, p.8) In order to take care of these activities, project management needs an organization structure. The commonly employed organizational structures are functional, project, and matrix structures. Under functional structure, all similar functional activities such as finance or HR are grouped together under one common head. In a project specific structure, the project manager has different functional experts under her. Matrix structures are those in which there is dual control. Wal-Mart, being primarily a retail giant, is unlikely to have a purely project specific management structure. This means that the project manager will have to get things done through functional heads.

The Consumer Electronics Industry And Apple Company Marketing Essay

The Consumer Electronics Industry And Apple Company Marketing Essay With the global economy boosting rapidly and continuous development of high and new technology, the competition of consumer electronic industry is becoming more intense. Depend on the hi-tech, consumer electronics manufacturers are able to push forward the productivity (Robert G., 2009), constant develop the varieties of consumer electronics, improve quality of product and service to meet consumer changing needs (Jeffrey, 2006), create a better satisfied life and change the society deeply. In the past, consumers have only a little choice in the consumers electronics due to there were not have many manufacturers in this industry, consumers feel easily to select in purchasing decision process (Ralph, 2011), but consumers are overwhelmed by too many choices now. As the consumer electronics marketers have realized in coming face to face with the brutal reality that its more difficult and complexity than ever to beat the competitors, so great is the worry of being shut out of this growing market for global marketers of consumer electronics. Under this market background, the growing role of marketing is to be seen. Marketing is about business creates consumers interest in products and services to the right price and place at the right time (Philip Kotler, 2009). Marketing is relating to understanding the needs wants of consumers and finding ways to offer products services which consumer satisfaction (Adcok, 2001). Marketing as a process for manufacturing, communicating, delivering and exchanging that provide value for consumers (Hochbaum, 2011). The marketing aims at meeting the needs of consumers and consumer satisfaction in return for business profit (Mohan, 2005). The theory of marketing is enriched day by day, the successful marketing is essential to any marketers to succeed (Schultz, 2006). Thus, for being success of marketing as a practice, it can be composed of a coordination of four or seven roles called marketing mix and also is called 4Ps or 7Ps (Chekitan, 2005). Marketing mix as a useful framework is that describes and decides how marketers driven consumer behavior to gain competitive advantages (Dennis, 2001). Marketers use this practice to try to create the optimal responses in the target market by compounding variables in an optimal method (Keller, 2012). Increasingly consumer electronics marketers are also gradually conscious of maintaining their sustainable competitive advantage to marketing by translate their core values into a rational marketing mix framework to effect on consumer purchasing decision (Levinson, 2007), so in the process of marketing, the role of marketing mix are becoming more importance than ever before (Halborg, 2002). Nowadays, consumer electronics marketers strive hard to run their marketing scenario with the right marketing mix which will enable them to foster a strong and sustainable competitive advantage (Schnnaars, 1997), moreover, they are also attempting to come out with sophisticates, effective and aggressive marketing mix are used to drive consumer behaviors to achieve objective of marketing (Meerman, 2011). Despite marketing has own many different definitions, but no matter what, in short, they all try to clarity the essence of marketing is about meeting the wants or needs of consumers (Yelland, 2000). If marketers want to directly driven consumer purchasing behavior in marketing, the premise is that they must determine what the phases of consumer buying decision making process while buying a product (Blackwell, 2005) and which the major factors are affecting consumer purchase behavior in each phase of this buying process. In other word, marketers must to know the demographics of their consumers and demand preference (Rakesh, 2006). Therefore, marketing as management process, which products and services move from concept to the consumer (Caroline, 2003), it is a consumer focused marketing that drives the entire market. Consumer is a central to all marketing activities (Moreno, 2010). Understanding how consumer behavior when they recognizing it, searching for, purchasing to use, evaluating it and expected satisfying will creates potent and available marketing mix (Christensen, 1998). There are many different complex dynamics closely interwoven with marketing, but can exactly forecast consumer behaviors thereby develop effective marketing mix to drive the variables that achieve desired outcome in line with the concept of marketing where consumers are satisfied and marketers meets their objectives( Clayton, 1999). Moreover, once marketers understand their target market, it is most likely their competitive advantages will be delivered to their correct target market and change consumer behavior by marketing mix (Deborah J. 2012), resulting in an expected final sales. Meanwhile, theres more than one perspective to say is that consumer behavior is an analysis of people and it can be used to create marketing mix framework that as a marketing tool to achieve target segments (Harper Boyd, 2007). Hence when the marketing mix and consumers behaviors are intervened, marketers will be able to success in their marketing and higher profits in industry market and sustainable competitive to future marketing development (Baker, 2008). However, experience has taught us that due to the significant differences exist in the relationship between consumers demographic variables and their perceptions of marketing mix in marketing procedure (Michael, 2007). Therefore, leverage operating in this relationship can be deeply challenging. Against this background described above, the Apple will serve as a case study to understand how marketing will successful drive consumer behavior by their marketing mix, this research with explore a relationship between components of marketing about the Apple marketing mix and consumers choice of the Apple product based on effects of demographic variables. With the marketing mix and consumers perception for Apple product, the effects of marketing on consumer behaviors can be understand. The interest for this study will base on the increased attention toward Singapore. Apple is an international enterprise that makes consumer electronics, computer software and commercial service, their core product lines are the iPhone, iPad, iPod music players, Macintosh line of computers, software and iTunes media browser (Kuester, 2009). For now, Apple is one of the worlds largest technological consumer electronics firm and the pioneers of consumer electronic industry by led a technological innovation (Neal Goldsten, 2012), Apples core product had a large market share in current consumer electronic market. Apple is well known for its successful marketing with effective marketing mix, in this digitalize tide (Homburg, 2007), consumer electronics manufacturers create value in the mind of their consumers, but the perception of value is subjective and what consumers value this year may be quite different from what they value next year (Tyson, 2011). Facing this more fierce competitive market, Apple still can successfully analysis the next wave of trend and grasp the continuous change of consumer preferences every time. It is awfully strange: how Apple to drive their marketing with the right marketing mix framework which will enable them to became the current worlds most valuable company by used in different stages of consumer buying decision making process, how the effects of Apple marketing on consumer behavior? the reasons why Apple is really successful strategic secrets of marketing are still a mystery to people, but one thing of which can be sure is that it didnt happen overnight. This research attempts to find that in a successful marketing, if there is a higher influences relationship between consumer behavior and marketing mix based on demographic variables. Through analyze the consumers behavior and perception for marketing of Apple in Singapore, to understand what marketing factors influences on consumer purchasing decision and how marketing mix can change consumer behaviors. I am taking several core products of Apple, iPhone, iPad, iPod, Macintosh line of computers, software and iTunes media browser are involved on this subject research, why is Apple outsells most other companies? How they successful implement the marketing? How are these products becoming a market leading position? What makes consumers go for these products? 1.2 Rationale The rationale is selecting the Apple instead of others of many. Firstly, as my research is Apple centered rather than consumer electronics industry, because different companies have different effects of marketing on consumers buying behavior by different marketing mix framework, but can better understand the process of marketing through my research. The second reason is that only use core product will not broaden the scope of my study, this will benefit from data search that can be easily obtained. Apple started out to get a personal computer in the hands of everyday and unique of products succeeded beyond others. With the introduction of the iPod in 2001, Apple successful established itself as a leader in the consumer electronics market (Kumar, 2011), and transfers a single area of computer from a new direction (Napier, 2010). After these, the success of the iPad has subverted traditional concept of in PC market again (Schneider, 2011). Since 2007, Apple Inc. has published the mobile product of iPhone that it is mean the touch screen has emerged and a real mobile phone war has begun in the mobile world (LaMarche, 2011). Additionally, the iTunes success revolutionizes music industry when Apple rolled out it for the masses in 2003 (Jantsch, 2010). Few companies can disrupt an industry only with a single product is launched, but Apple whose history is filled with such technological world-changing moments. The third reason for using Apple as a case study is that Apple had many successes in marketing. Ill confident of get high quality data richly in my research. 1.2.1 Benefits to the Consumer Electronics Industry and Apple Company To analyze the marketing of Apple by its marketing mix will encourage more consumer electronics business obtain success in the future. This research will bring out the effective marketing mix in consumer electronics industry, which helps in marketers to better understand the needs of consumer and marketing communications to achieve the objectives of marketing. The study also will demonstrate how consumer electronics companies can align their competitive capabilities and core competences to marketing communicate with their consumers and better satisfying the needs of the consumers. Moreover that doesnt mean the Apple product will be the only consumer electronic for everyone and destroy every consumer electronic on the future market. Therefore, this research also will undoubtedly help Apple to better monitor the their marketing framework and their consumers, the research result of consumer purchase behavior will use as a guidance that help enterprise to strategic plan marketing by improve marketing mix for a sustainable competitive advantages, also effective marketing help they in innovate development based on existing products and services to attract more potential consumers and retain the loyalty of old customers, know clearly their future opportunities and threats are faced so that can continually keep an invincible position in future. 1.2.2 Benefits to the Academics and the Society This research will be expected to study marketing based on the relationship between the influence of marketing mix and consumer purchasing behavior with many theories, not much has be studied on what if any factors have effect on customers and their buying choices by business marketing mix in marketing procedure. This research will try to support the future research as much as possible, at the least to describe the latest trends and development of this subject. A study of the significant differences in consumer behavior and their perception of marketing mix based on a distinct geodemographics. Academics and society will benefit from the relative problems of this subject answered by this research. 1.2.3 Personal Benefits As a market researcher, Im particularly interested in the marketing relate to an effects of factors on consumer purchasing decision via marketing mix framework as the mediator will explicitly examined. This will also be a unique opportunity to study marketing that focus on consumer purchasing behaviors and business marketing mix, which will support me in my future career as marketing professional. In addition, as a future manager, this research will show my ability of expertise to recognize marketing planning while meeting tough limited budget and time requirement. This research also will demonstrate my determination in of engaged in marketing management after graduate and encourage my entrepreneurial spirit. 1.3 Research Aims The aim of this dissertation is to research the influence of marketing mix through attitudinal buying behaviors consumers and further to evaluate the effects of marketing mix on attitudinal buying behaviors consumers. To identify the significant differences exist in the relationship between marketing mix perceptions of consumers and their consuming behavioral intentions based on their distinct demographic variables. Determine the influences of Apple marketing mix on consumers and their self-demographic characters have been taken as independent variables, and consumers purchasing intentions toward Apple product would become as a dependent variable. Further how the above mentioned independent variables will impact the consumer purchase intention for an Apple product will try to be studied. To understand consumer behavior understands how they interact the marketing mix that more conducive to effective marketing. From investigate in term of how marketing mix of Apple influence the consumer purchasing decision in Singapore. Additionally, do identify and assess the successful marketing which would be more helpful to my future career way after graduation. 1.4 Research Objectives According to the research problem, rationale and main aim detailed above, my research objectives are: 1. To identify there is a significant differences exist in the relationship between consumers responses for Apple marketing mix and consumer buying behaviors according to demographic variables in Singapore market. 2. To evaluate there is significant differences exist in the relationship between demographic variables and consumer behaviors in Singapore market. 3. To evaluate there is significant differences exist in the relationship between demographic variables and the perceptions of consumers for the Apple marketing mix in Singapore market. 4. To identify there is significant positive relationship between consumers perceptions of Apple products and consumers intentions to buy according to demographic variables in Singapore market. 5. To identify there is significant positive relationship between consumers consciousness of prices for Apple products and consumers intentions to buy according to demographic variables in Singapore market. 6. To identify there is significant positive relationship between consumers perceptions of promotions for Apple products and consumers intention to buy according to demographic variables in Singapore market. 7. To identify there is significant positive relationship between consumers perceptions of channel devilry for Apple products and consumers intention to buy according to demographic variables in Singapore market. 1.5 Research Questions This research will try hard to offer an in-depth analysis of major research problem and seek to overall purposes of research, so research questions are highlighted to the following: 1. Will demographic variables make significant affect consumers intentions to purchase Apple product? 2. Will demographic variables make significant affect consumers perceptions for Apple marketing mix? 3. Will Apple marketing mix has a positive impact on consumer buying behavior? 4. Will the value of Apple product make positive affect consumers intentions to buy on alternative evaluation stage of consumer purchasing decision process? And will the value of money as a significant medium influence on post-purchase and customer loyalty? 5. Will the price of Apple product as a significant medium influence on alternative evaluation stage of consumer purchasing decision process? 6. Will the promotion of Apple make a positive impact on consumers intentions to purchase an Apple product? 7. Will consumption channel of Apple make consumers feel satisfied and comforted? And if has a positive impact on consumers intentions to purchase an Apple product? 1.6 Dissertation Structure CHAPTER TWO Literature Review 2. Literature Review 2.1 Concept of Consumer Buying Behavior Consumer buying behavior is study based on consumer purchase decision making process and act of consumers involved in buying and using products. (businessdictionary.com, 2010). Understand the needs of consumers and their purchase behaviors are important when a marketer comes to success delivering products to the market. (Sheth, 1973) However, the most challenging thing about that every consumer is unique and has his own reason for purchasing a particular product in satisfaction of his needs and wants. Consumer buying behavior also trends to move with change continually in influential factors. As marketers, they must know what factors influence consumer purchase. The earliest literature review on consumer buying behavior is the book of Golden Rules of Business Success by Tao Zhu Gong (Fan Li, 439BC), which record about the importance of understanding the current and forecasting the future consumer purchasing trends, and then educating consumers, thereby influence their purchasing decision (Kotler et al, 1994). There is a wonderful example of how does Apple through evaluate consumer behavior to obtain an effective online marketing. Apple assume about consumer behavior are reflected in their online shopping. In consideration of an assumption for consumers time presses and technical savvy, Apple focus on their products and technology, and design with a tag relating to their core products like iPod, iPhone, Mac and iTunes in website. The design aim at facilitate information intensive and more convenient to consumers online shopping based on Apple behavioral assumption for consumers. This is a minimalist method that Apple assumes their target consumers are suspicious of hard sell, so Apple tries marketing toward soft sell approach. 2.2 Six Stages Consumer Purchasing Process A consumer gets through six stages in any purchase (Vashisht, 2005) (see Figure 1). According to this model, a consumer must first be recognizing a problem based on his needs. This perceiving could be external stimulated by marketing communication, physical cues or seeing the product in use (Neal, 2006). When the consumers are aware of they need, and then meaning the identification of product consumer needs, this stage depends on how important the product is to consumer by socially, economically and psychologically (Adcock, 2001). Once the consumers have recognized a problem, they enter the information search stage on products that look for solutions to their problems. Consumers could undertake both an internal search (memory), and an external search from commercial or public sources (Belch, 2007). Consumers will also tryout the product if possible. The consumers will have a rank or shortlist from which they will buy the products by then. After the information search, the shortlisted products will be compared and evaluated by product attributes, subjective factors or personal criteria (Gilligan, 2007). By the end of alternatives evaluation stage, the consumers would have decided on an ideal product to buy. When the alternatives have been evaluated, the consumers will decide to purchase product includes from whom to buy, where and when to buy, even whether to buy (Vashisht, 2005). Khosla, Swati (2002) notice that marketer must facilitate the action of consumers on purchase intention. In the final stage of post-purchase evaluation, the consumer compares it with his expectations and ranks his purchase levels of satisfaction. The evaluation determines if the consumer will purchase this product again and tell others (Mullin, 2008). With the newest MacBook in June, 2012, a case about the influence of Apple successful marketing on a typical consumers purchase decision making process based on six stages mentioned above. At first a consumer is going to recognizing need. This problem is recognized by the stimulus, like Apples secretive press conference. The result as may not be a truly essential item but still become his needs and he so desperately want it. After recognizing his needs, consumer starts an information search stage. Depend on a high interest, he is going to search all pertinent information for the newest MacBook, because he want understand it better, it include opinions for others and reviews to weight his own options. During this consumer to evaluate the alternatives, the result in the newest MacBook is very different from others and it is an innovative product. Now to his purchase decision, he is inclined to purchase the newest MacBook base his evaluations on a truly need level. Lastly, when he has gained the newest MacBook, he feels satisfaction on the post purchase. 2.3 Factors Influencing Consumer Behavior Various analysts categorize the many factors influencing consumer behavior in different classification. Relevant ways are internal and external factors by Koudelka (1996) and categorization in to sociocultural and psychological factors by Hitesh Bhasin (2010). Mowen and Minor (2009) identifies five factors, which they categorizes in to Personal, Social, Cultural, Psychological and Situational factors effect on consumer purchasing decision (see Figure 2). This way is also endorsed by Kujnish Vashisht et al. (2005). 2.3.1 Personal Factors Gilligan (2009) opinion that each of us is unique traits such as age, knowledge, profession, personality, lifestyle and financial situation will influence our consumer behavior. Kotler (2009) identifies that individual factors are highly linked to the human psychological factors. According personal factors, Apple will segment market into a meaningful consumer groups, better serve toward target consumer groups, provide differentiated serve to target consumers and positioning themselves in the minds of consumers. Another compelling example highlights how does Apple utilizes personal factors to implement their marketing successfully. Due to Gilligans opinion for everybody is unique, Apple allow consumer according to their own favor to download the different software in their devices so that assemble into a unique product for theirself, such as iTouch allow consumers to download their own favor games, music or moves by iTunes, thus everyone has a unique iTouch that should aim to maximize consumer satisfaction. 2.3.2 Cultural Factors Bob Perry (2009) suggests that cultural factors has most important effect on consumer purchasing decision due to they are the major cause of a personal needs and behavior. Cultural factors include personal value, attitude, perception, etc. cultural factors dominated by personal social culture, geographical area, education level or religious belief and life experiences of shape the personal consciousness or behavior ways (Wilson, 2009). Berkman (1986) note that social status also plays a role will be reflected in the consumer purchasing habits by a combination of income, wealth, education, occupation and others. For example, consumers used to measure their social status by their consumption level, higher consumption level represents the higher social status, Apple successful utilizes this variable to induce consumers purchase Apple product on an expensive side. Owning an Apple product has become a contemporary social sign. It means that youre doing well enough financial conditions to piss away on a higher-priced consumption level. 2.3.3 Social Factors Human beings live in a society and social factors are really important influence for individual buying behaviors. Family members, friends, relatives or colleagues often form reference groups who play an important role in influencing the purchasing decision of individuals (Hoyer Haythornthwaite, 2002). Hence, Apple did a smart application about networking, public forums discussion, and online reports share to indirect influencing the consumer emotion. Based on the modern socially-connected world, Apple marketing has benefited to public praise, word of mouth way, social proof or media hype by this variable (Macinnis, 2010). 2.3.4 Psychological Factors Psychological factors include personal motivation, views, needs, attitudes or perception. Marshal (2007) believes that individually psychology is the biggest challenges will be managed. If a resource is scarce, people will put a lot of value to it, Fernbach (2012) said, consumers go nuts, and they want to buy it. The rarer a thing is, the more it is value has been become the Apples marketing mantra is used to driven consumers psychology. Fernbach also indicated two other psychological behavioral factors play a role in helping Apple draw their consumer behaviors to marketing are impatience and herd mentality. Apple thinks that when we see others doing something, we will automatically to following. When Apple release iPhone 5 in September 21st 2012, many consumers take the time to line up outside Meadows mall in order to first to get an iPhone 5 (Denver, 2012). Conformity psychological trend will add personal value, acknowledge and self-recognition (Herzberg, 1987). 2.3.5 Situational Factors Foxall (1998) identified that situational factors accounted for a large proportion of consumer purchasing decision. The act of purchase is influenced by many factors: physical environment (mood, weather or lighting), social surrounds (stores atmosphere) occasion (seasonal pressures) and even temporal perspectives (Stewart, 1987). 2.4 Types of Consumer Buying Behavior Henry Assael (1987) divide buying behavior into four types (see Figure 3), depending upon the extent of involvement and degree of difference among products: complex buying behavior, dissonance reducing buying behavior, habitual buying behavior and variety seeking buying behavior. 2.4.1 Brief Four Types of Consumer Buying Behavior Habitual buying behavior in results when the consumers choose between different substitute products with same features and functions, consumers will go for the one that they has been using before or familiar with it. Kotler (2009) is of the opinion that more due to brand loyalty than habit. Variety seeking consumer buying behavior is a randomly buy, the result when the consumer has decided on a different product every time. Adcock (2001) holds that switch a new brand not due to dissatisfaction for old brand, it only satisfy they to try out the new one. Dissonance reducing buying behavior as the third, consumers will be highly involved in this type of buying behavior due to the cost and risk of the purchase, but will recognize less or no product difference between the brands. They feeling distrust or disappoint (Wilson, 2009). Complex buying behavior takes place when highly involved consumers who compare with full brands of the products in the market. This type of consumer will go through a relative lengthy stage of information search and evaluation based on their needs (Baker, 2003). 2.4.2 The Application for Apple Company The analysis shows that four types of consumer buying behavior-based, Apple successful built their brand loyalists, this type consumers loyal to Apple brand goes beyond the product itself. For example, the loyalists who purchase Apple Mac because of them like and believe in the Apple brand. Apple positions their brand values in mind of consumers. Apple applies these values to design anything. If Apple were to sale a car as result in they should be also successful with their loyal consumers due to loyalists will believe that the same perceived across every Apple product they offer. In this research, according to the concepts, influential factors, purchasing decision making process and types of consumer behavior, consumers gender, age, education level, and income level as the most important demographic variables will be involved in Apple marketing. Apple applies these individual demographic factors to create marketing mix in order to cater consumers satisfactions. These demographic factors play a major role in consumer purchasing decision making process. Hence, the hypothesis one was stated as follow: H1: The significant differences exist in the relationship between demographic variables and consumers intentions to purchase Apple product. 2.5 Marketing Marketing Mix Adock (2007) using Neil Bordens 4Ps (1953) (see Figure 4), identifies marketing is that a right product, in a right place, at the right time and at the right price. Around this conclusion, the market competition between the businesses has moved from product, price, place and promotion to a single p-people, and that people are the consumers. Marketers are able to obtain more consumers that play a major role in deciding the winner in a diverse, complex and rapid changing situation (Uysal, 2005), because of they recognize that it look unlikely to produce one product that will satisfy all consumers in this competition. Instead, marketers must plan marketing mix to guide marketing. The marketing mix is the strategic framework to focus on developing best tactics and strategies to achieve marketplace success based on objectives of marketing. Marketing mix also as a strategic tool is that used in marketers to communicate their marketing objectives and control variables to their target market (Kolter, 2001). It includes 4 types of variables in marketing mix, also called the 4Ps: (1) product: supply of a tangible or intangible item to meet the needs of consumers, such as brand name, functions, design or packaging etc. (2) price: the amount of money a customer pay for the product, it may include pricing, discounts etc. (3) promoti on: the methods of communication that companies to delivery information to consumers, the means like advertising , sales promotions etc. (4) place: a location where is consumer to purchase, the decision such as distribution channels or transportation (Clemons, 2006). 2.6 The Extended Marketing Mix The Extended Marketing Mix of Booms and Bitner (1981) also called 7Ps (see Figure 5), as marketing tool that increase 3 variables based on 4 traditional Marketing Mix framework for seven. The 7Ps model is more useful for technological-intensive industries to attract and retain their consumers (Mauborgne, 2004). The expanded the marketing mix by replenishing the following three additional Ps: People refer to all individuals directly or indirectly involved in the consumption process. They include the workers, employees, management and consumers themselves. Process as methods, procedures of providing quality services and products and is an essential element of the marketing mix. Ph

Gender Discrimination in Nursing :: Nursing Essays

Today, most people perceive nursing as a women profession. Men who enter this field have been looked at as outcasts. Many individuals feel that a man does not belong in a "feminine? profession. I believe that statement to be untrue and unfair. The issue of gender discrimination in nursing is the same as other professions. The only difference is nursing is dominated by women, and men are the minority fighting for equality. Gender or sex discrimination involves treating an employee or a class of employees differently because of gender. Whenever this discrimination affects the terms or conditions of employment, it is illegal. Gender-based disparate treatment of employees with regard to pay, title, position, hours worked and vacation time is generally considered illegal and morally wrong. Just 2.7 percent of the working nurse population in the United States are men. To understand why nursing is dominated by women we have to examine the it?s history. Male nurses may belong, but there?s still not many around. According to the U.S. Labor Department statistics, "6.7 percent of registered nurses were male"(statistics). Gender discrimination in nursing exists because of prejudices male students encounter in the classroom, in the workplace and with the patients. Over the years discrimination of males in the nursing has declined but just like racial discrimination it still exist. To understand gender discrimination in nursing we must first understand the past. Nursing was found in the 3rd century in ancient Rome and was dominated by men. (Gender) Since the 20th century women have dominated the nursing profession. (Gender) Actually in the 1917 American Nurse Association was founded, and no men where allowed. (Gender) The rule eventually changed in 1930, allowing men the right to be a nurse Classroom prejudice is my first reason of discrimination against male nurses. In an interview I conducted with Derrick Johnson a registered nurse he stated that "In most of "his" classes the curriculum and teaching styles where centered towards women"(Johnson). Johnson goes on to state that " While [he] was in nursing school he could never recall a time he read some thing in one of his textbooks referring to men as nurses"(Johnson). These examples given by Johnson proves that nursing educators fail to acknowledge the needs of male students. I myself am a sophomore in the Col lege of Nursing at the University of Cincinnati. In the year in and a half that I have attended this university I too have experience gender discrimination by professors in nursing.