Questions and Answers on Leadership - 1168 Words

1. What insights have I gained about my role as an educational leader from these chapters? One of biggest things I gained from reading the chapters is that diversity has been and continues to be an issue in the public school setting. What can I do as a leader to enhance diversity in my school and what can I do to make the climate more multicultural? Those are questions that must be addressed and answered. As Koppelman (2014) states, â€Å"The challenge confronting us today is how to become multicultural individuals. In the teaching profession, that question will be answered by white-middle class individuals- primarily women† (p. 337). He is right. If the issue of multiculturalism is being addressed in schools by white middle class individuals, then they must take a stand in enacting and implementing a climate that promotes the goodness in all individuals and embraces the various cultures and beliefs that make up our students body. We also can’t look at it as something that is just race. We must teach the importance of understanding religion, people wi th disabilities, socioeconomic status, gender and sexual orientation. 2. What does it mean for my leadership to be called multicultural? Koppelman (2014) defines being multicultural as â€Å"any society composted of a number of subordinate groups based on race, ethnicity, religion, language, nationality, income, gender, sexual orientation, and degree of physical, mental or emotional ability† (p.337). As a leader, it meansShow MoreRelatedquestion and answers993 Words   |  4 Pages†¢ Question 1 1 out of 1 points On the managerial grid, a leader who is high in both concern for people and concern for production would rate ________. Answer Selected Answer: (9,9) Correct Answer: (9,9) †¢ Question 2 1 out of 1 points Recent studies indicate that this measure of ability is the best predictor of who will be a leader in an organisation. Answer Selected Answer: Emotional intelligence. Correct Answer: Emotional intelligenceRead MorePersonal Leadership Qualities And Qualities788 Words   |  4 PagesThere are many different theories and approaches developed, that help determine personal leadership qualities and actions. Each approach holds valuable information in relation to leadership styles and qualities, yet you must find the approaches that appeal to you when attempting to determine your own leadership qualities. The skills approach and authentic leadership approach were the most appealing for me. I choose these two approaches because I believe that it is very important to be an authenticRead MoreTest Answers1574 Words   |  7 PagesQuestion 1 1 out of 1 points Harvard professor Chris Argyris promoted the concepts of espoused theories of action and theories-of-use. Espoused theories of actions reflect what people say governs their behavior, while theories-of-use reflects how they actually behave. Selected Answer: True Question 2 1 out of 1 points The autocratic management style is most effective on: Selected Answer: routine work efforts Question 3 1 out of 1 points Read MoreMBA Student Essay1180 Words   |  5 PagesCase 1Reporting evidence from business and management research , Katie is working in her local NHS hospital on a six-month internship.,During her time there, the hospital plans the introduction of what they call a Leadership at all Levels programme. All staff are to be encouraged to act as leaders, and Katie is asked to write a report for her manager setmakes a special point of telling Katie that the hospital wants to make its introduction evidencebased. This means, he explains, thatRead Morethe biggest challenges and biggest opportunities facing new managers entering industry883 Words   |  4 PagesBusiness (2012) ‘Leadership Management in the UK - The Key to Sustainable Growth’ [online] available from [05 November 2013] Source type This paper has been written by the Department for Business, Innovation Skills Leadership and Management Network Group (LMNG). Key contributors include Petra Wilton and Patrick Woodman of the Chartered Management Institute (CMI), Katerina Rudiger of the Chartered Institute of Personnel and Development (CIPD), David Pardey of the Institute of Leadership and ManagementRead MoreDevry Hist410 Midterm Exam729 Words   |  3 PagesEXAM Question 1. Question : (TCO 1, 2) Analyze how imperialism and militarism contributed to the outbreak of World War I. Use historical examples to support your answer. Of the various causes of World War I, which do you think was the most important, and why? Question 2. Question : (TCO 5, 6) Identify and analyze the first two Russian Revolutions of 1917. Use historical examples to support your answer. In what ways did these revolutions radically change Russian society? Question 3. QuestionRead MoreQCP 100 Quiz 2 Ch 4 Questions 21626 Words   |  7 PagesTRUE/FALSE QUESTIONS 1. A strategy is a pattern or plan that integrates an organization’s major goals, policies, and action sequences into a cohesive whole. Answer: T 2. Mission is the pattern of decisions that determines and reveals an organization’s goals, policies, and plans to meet the needs of its stakeholders. Answer: F 3. Strategic planning is the process of envisioning the organization’s future and developing the necessary goals, objectives, and action plans to achieve that future. Answer: T Read MoreCase Study : Applied Leadership Theory Essay909 Words   |  4 PagesCHAPTER FOUR Applied Leadership Theory Introduction Chapter four will define the plan of action to interview Chad Brake, the first shift Senior Supervisor for the Equipment/Component Preparation departments at Pfizer Corporation in McPherson, Kansas. The interview will be designed to pinpoint three key objectives based on the three leadership principles brought together in chapter two and chapter three. The purpose of the interview is to obtain responses from Chad Brake that will validate theRead MoreWho Is A Leader?892 Words   |  4 Pages Many believe that in order to be a leader one must have all the answers; however leadership is more about asking questions than it is about giving answers. The truth is that no person will ever have all the answers in every situation. It is through the process of skilled, intellectual inquiry that leaders are able to guide their teams to success. Inquiry is essential to leadership and should be utilized to foster growth in self, others, and the field in which the leader is involved. The roleRead MoreThe Relationship Between Transformational Leadership And Work Environment1165 Words   |  5 PagesUniversity of Phoenix Introduction â€Å"An Empirical Investigation of the Relationship between Transformational Leadership and Work Environment† (Wilson, 2013), is a research study that seeks to understand the relationship between transformational leadership and work environment in East Africa. This paper will look at the Wilson (2013), research problems, research questions, types of study, data collection procedures, data analysis and the results of the study. This paper will also explain

Essay on The Impact of Financial Crisis on the Uk Job Market

The impact of the financial crisis on the UK job market and employment (2007-2009) Module: PM021-Aspects of British Culture and Society Name: JUN YU WU Student Number: 0908108 Tutor: Jeff Meadowcroft Word Count: 1,970 Contents 1. Introduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...Page 3 2. Global financial crisis (2007-2009)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 3 3. Influence on world job market†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 3-4 4. Influence on the UK job market†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.Page 4-5 4.1 Short-term changes†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..Page4-5 4.2 Long-term changes†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.Page 5 5. Analysis of current situation in the UK†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 5 5.1 â€Å"British jobs for British workers†Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.Page 6 5.2 Job†¦show more content†¦Taking into account those employed part time for economic reasons and discouraged workers was 16.3%. (Bureau of Labor Statistics, US Government, 2009) In Spain, the unemployment rate stood at 18.7% (37% for youths) in May 2009 — the highest in the eurozone. (CBCNews.ca, 2009) In July 2009, the unemployment rate was reduced from 9.5% to 9.4%. Even fewer jobs were lost in August, 216,000, recorded as the lowest number of jobless since September 2008, but the unemployment rate rose to 9.7% in October 2009, it is said that some employers who cut jobs due to the recession are beginning to hire them back. The rise of advanced economies in China, India, and Brazil incr eased the total amount of word job market significantly. With the rapid development of communication and education in these countries, there are more workers allowed to compete with workers in traditionally strong countries, such as the United States. This has a negative effect on wages and contributed to unemployment. (Telegraph, 2009) In addition, Britain has equal situation in terms of job market. 4. Influence on the UK job market 1. Short-term changes |[pic] | The left graph shows that the employment rate for July to September 2007 in the UK was 74.5 percent, peaking at 75 percent in the year-end and dropped to around 72.5 per cent forShow MoreRelatedThe Financial Crisis And The Uk865 Words   |  4 PagesThis essay will talk about how the financial crisis influenced enterprises in the UK and in China. It’s obvious that the financial crisis originated in the United States and it had three major features: high destructive effect, long continuance and wide spreading. Many enterprises are impacted by the financial crisis in terms of imports and exports, unemployment and enterprise competition. In China, small and medium-sized enterprises are very necessary because China is a large population of developingRead MoreBanking of Uk1564 Words   |  7 Pages1. The financial crisis of 2007/2008 and its impact on the UK and other economies Do you still feel vague about the causes and the effects of the financial crisis of 2007/8? Are you preparing for a job interview in either the private or public sector? The events of 2007/8 have shaped both the current UK commercial and business scene and are now having a massive effect on the public sector. Similar impacts are being felt across Europe and the wider world. Knowing a bit more about what happenedRead MoreShould the Uk Leave the Eu?1719 Words   |  7 PagesNikolai Cremo Understanding the European Union Professor Eiko Thielemann October 14th, 2012 Should the UK remain a member of the European Union? The issue of whether or not the United Kingdom should remain a member of the European Union has been debated heavily over the past decade, with the debate heating up even more from the current European Sovereign Debt Crisis. Recent polls of the UK population showed that around half of the UK’s citizens would vote to pull out of the EU if it went to referendumRead MoreEconomic Crisis Essay examples830 Words   |  4 Pageshousing loans (subprime mortgage defaults) in the United States (U.S.), then bubbled damaging crisis banking system not only in America but expanded to Europe and to Asia. Successive causes a domino effect of the solvency and liquidity of financial institutions in these countries, which among others led to the bankruptcy of hundreds of banks, securities firms, mutual funds, pension funds and insurance. The crisis then spread to parts of Asia, especially countries such as Japan, Korea, China, SingaporeRead MoreThe Party Support Uk Leave The Eu1391 Words   |à ‚  6 PagesThe party support UK leave the EU can be seen as Eurosceptics. The reason for this view can be analysed in different four aspects, politics, trade, immigration, and history. In the political dimension, UK and the EU countries have obvious difference on the issue of sovereignty (Biskup, 2003). Britain emphasis on the sovereignty of parliament is inalienable. But the EU countries claim that sovereignty not only focus on country completely, but also on the multiple levels, such as region, nation, orRead MoreInside Job1673 Words   |  7 Pages INSIDE JOB: Inside Job  is a 2010  documentary film about the  late 2000’s financial crisis  . The film is in five parts the film explores how changes in the policy environment and banking practices helped create the financial crisis. The movie starts with showing the Iceland bank where it all started from the land scape is shown green and fresh but then as the corporations moves into the country it becomes muddy and dry land with pollution. In a context of global economic crisis, everyone appearsRead MoreBy Definition, An Exchange Rate Is â€Å"The Price Of A Nation’S1578 Words   |  7 PagesBy definition, an Exchange rate is â€Å"The price of a nation’s currency in terms of another currency† (1). It is one of the most important measurements for determining a country’s economic strength, and it impacts people’s daily life too. As a foreign student studying in America, we have to pay very close attention to the exchange rate, and this promoted our interests in why exchange rate is floating all the time. In general, exchange rate can be affected by many factors include inflation rates, interestRead MoreThe Impact of Global Financial Crisis on the United Kingdom Essays2342 Words   |  10 PagesThe impact of global financial crisis on the United Kingdom Introduction This report will examine the affects of the global financial crisis, which was a result of the collapse of the sub-prime mortgage market in the United States, on the UK economy. First of all, it will look at the background of the global financial crisis. Secondly, this paper will analyses why the UK economy has been influenced by the global financial crisis, what effects of the financial crisis on the United Kingdom haveRead MoreUk Government Responses For The Financial Crisis945 Words   |  4 PagesUK Government Responses to the Financial Crisis UK government was very swift in its response the financial crisis. Various measures were taken to address the economic anomaly that came with the crisis. These range from various monetary policies to fiscal policies. Some of these policies are discussed below: Reduction in interest rate: In March 2009, UK government through Bank of England reduced interest rate from 5.0 % in September 2008 to 0.5 %. Figure 7 below shows UK interest rate level from aRead MoreIdentify the Resources, Capabilities and Distinctive Competencies of Starbucks1427 Words   |  6 Pages THE IMPACT OF CRISIS IN EUROPE ON BUSINESS ORGANISATIONS A crisis could be defined as anything that knows a decline during a long or short period. In here we are meaning a decrease in the economic and financial activity of a country. An economic crisis could be first caused by subprime banking. For example, in authors view, the financial crisis (2008) was primarily driven by two factors. First, investor‘s and financial institutions generally did not expect that

Abnormal Psychology Study Guide Free Essays

string(180) " an antisocial personality disorder displayed some patterns of misbehavior before they were 15 years old Handout 30: Antisocial Personality Disorder Surveys indicate that up to 3\." Chapter 16 — Personality Disorders Slides, handouts, and answers keys created by Karen Clay Rhines, Ph. D. , Seton Hall University Handout 2: What is Psychological Abnormality? What is personality? Personality is a unique and long-term pattern of inner experience and outward behavior Personality tends to be consistent and is often described in terms of â€Å"traits† These traits may be inherited, learned, or both Personality is also flexible, allowing us to adapt to new environments For those with personality disorders, however, that flexibility is usually missing Handout 3: Personality Disorders What is a personality disorder? A very rigid pattern of inner experience and outward behavior This pattern is seen in most interactions, differs from the experiences and behaviors usually expected, and continues for years Handout 4: Classifying Personality Disorders A personality disorder is diagnosed only when it causes impairments in social or occupational functioning, or when it causes personal distress Personality disorders typically become recognizable in adolescence or early adulthood . We will write a custom essay sample on Abnormal Psychology Study Guide or any similar topic only for you Order Now Generally, the affected person does not regard his or her behavior as undesirable or problematic It has been estimated that 9 to 13% of all adults may have a personality disorder Handout 5: Classifying Personality Disorders Classifying these disorders is difficult because little is known about their origins or development They are diagnosed on Axis II of the DSM-IV Handout 6: Classifying Personality Disorders Those diagnosed with personality disorders are often also diagnosed with an Axis I disorder This relationship is called â€Å"comorbidity† Axis II disorders my predispose people to develop an Axis I disorder, or Axis I disorders may set the stage for Axis II disorders, or some biological condition may set the stage for both! Whatever the reason, research indicates that the presence of a personality disorder complicates and reduces a person’s chances for a successful recovery Handout 8: Classifying Personality Disorders The various personality disorders overlap each other so much that it can be difficult to distinguish one from another The frequent lack of agreement between clinicians and diagnosticians has raised concerns about the validity and reliability of these categories Handout 10: â€Å"Odd† Personality Disorders People with these disorders display behaviors similar to, but not as extensive as, schizophrenia Behaviors include extreme suspiciousness, social withdrawal, and peculiar ways of thinking and perceiving things Such behaviors leave the person isolated Some clinicians believe that these disorders are actually related to schizophrenia, and thus call them â€Å"schizophrenia spectrum disorders† Handout 11: â€Å"Odd† Personality Disorders Clinicians have learned much about the symptoms of odd personality disorders but little about effective treatment for these disorders In fact, people with these disorders rarely seek treatment Handout 14: How Do Theorists Explain Paranoid Personality Disorder? The proposed explanations of this disorder, like those of most other personality disorders, have received little systematic research Psychodynamic theorists trace the pattern back to early interactions with demanding parents Cognitive theorists suggest that maladaptive assumptions such as â€Å"People are evil and will attack you if given the chance† are to blame Biological theorists propose genetic causes and have looked at twin studies to support this model Handout 15: Treatments for Paranoid Personality Disorder People with paranoid personality disorder do not typically see themselves as needing help Few come to treatment willingly Those who are in treatment often distrust and rebel against their therapists As a result, therapy for this disorder, as for most of the other personality disorders, has limited effect and moves slowly Handout 16: Treatments for Paranoid Personality Disorder Object relations therapists try to see past the patient’s anger and work on the underlying wish for a satisfying relationship Behavioral and cognitive therapists try to help clients control anxiety and improve interpersonal skills Cognitive therapists also try to restructure client’s maladaptive assumptions and interpretations Drug therapy is generally ineffective Handout 17: Schizoid Personality Disorder This disorder is characterized by persistent avoidance of social relationships and limited emotional expression Withdrawn and reclusive, people with this disorder are not interested in relationships with others People with schizoid personality disorder focus mainly on themselves and are often seen as flat and cold The disorder is estimated to affect less than 1% of the population It is slightly more likely to occur in men than in women Handout 22: Schizotypal Personality Disorder This disorder is characterized by odd (even bizarre) ways of thinking and perceiving, and behavioral eccentricities These symptoms may include ideas of reference and/or bodily illusions People with the disorder often have great difficulty keeping their attention focused; conversation is typically digressive and vague Handout 23: Schizotypal Personality Disorder Socially withdrawn, people with this disorder seek isolation and have few friends This disorder is the most severe of the three in this cluster It has been estimated that 2 to 4% of all people (slightly more males than females) may have the disorder Handout 24: How Do Theorists Explain Schizotypal Personality Disorder? Because the symptoms of schizotypal personality disorder so often resemble those of schizophrenia, researchers have hypothesized that similar factors are at work in both disorders Schizotypal symptoms are often linked to poor family communication and to psychological disorders in parents Researchers have also begun to link schizotypal personality disorder to some of the same biological factors found in schizophrenia The disorder also has been linked to mood disorders Handout 27: â€Å"Dramatic† Personality Disorders The behaviors of people with these disorders are so dramatic, emotional, or erratic that it is almost impossible for them to have relationships that are truly giving and satisfying These personality disorders are more commonly diagnosed than the others Only antisocial and borderline personality disorders have received much study The causes of the disorders are not well understood Handout 28: Antisocial Personality Disorder Sometimes described as â€Å"psychopaths† or â€Å"sociopaths,† people with antisocial personality disorder persistently disregard and violate others’ rights Aside from substance-related disorders, this is the disorder most linked to adult criminal behavior The DSM-IV requires that a person be at least 18 years of age to receive this diagnosis Most people with an antisocial personality disorder displayed some patterns of misbehavior before they were 15 years old Handout 30: Antisocial Personality Disorder Surveys indicate that up to 3. You read "Abnormal Psychology Study Guide" in category "Papers" 5% of people in the U. S. meet the criteria for this disorder Caucasians are somewhat more likely to be diagnosed than are African Americans The disorder is four times more common in men than women Because people with this disorder are often arrested, researchers frequently look for people with antisocial patterns in prison populations Studies also indicate higher rates of alcoholism and other substance-related disorders among this group Handout 33: How Do Theorists Explain Antisocial Personality Disorder? The cognitive view says that people with the disorder hold attitudes that trivialize the importance of other people’s needs A number of studies suggest that biological factors may play a role Findings suggest that people with antisocial personality disorder have lower levels of trait anxiety and arousal, leading them to be more likely than others to take risks and seek thrills Handout 34: Treatments for Antisocial Personality Disorder About 25% of all people with antisocial personality disorder receive treatment for it, yet no treatment appears to be effective A major problem is the individual’s lack of conscience or desire to change Most have been mandated to treatment Some cognitive therapists try to guide clients to think about moral issues and the needs of other people Hospitals have attempted to create therapeutic communities Generally, most of today’s treatment approaches have little to no impact on the disorder Handout 35: Borderline Personality Disorder People with this disorder display great instability, including major shifts in mood, an unstable self-image, and impulsivity Interpersonal relationships also are unstable People with borderline personality disorder are prone to bouts of anger, which sometimes result in physical aggression and violence Just as often, however, they direct their impulsive anger inward and harm themselves Handout 37: Borderline Personality Disorder Almost 2% of the general population are thought to suffer from this disorder Close to 75% of those diagnosed are women The course of the disorder varies In the most common pattern, the instability and risk of suicide reach a peak during young adulthood and then gradually lessen with advancing age Handout 39: How Do Theorists Explain Borderline Personality Disorder? Some features of the disorder also have been linked to biological abnormalities Sufferers who are particularly impulsive apparently have lower brain serotonin activity Close relatives of those with borderline personality disorder are five times more likely than the general population to have the disorder Some sociocultural theorists suggest that cases of borderline personality disorder are particularly likely to emerge in cultures that change rapidly Handout 40: Treatments for Borderline Personality Disorder It appears that psychotherapy can eventually lead to some degree of improvement for people with this disorder It is not easy, though, for a therapist to strike a balance between empathizing with a patient’s dependency and anger and challenging his or her way of thinking Furthermore, termination of therapy is often incredibly difficult Handout 42: Treatments for Borderline Personality Disorder Antidepressant, antibipolar, antianxiety, and antipsychotic drugs have helped some individuals to calm their emotional and aggressive storms Given the high risk of suicide attempts by these patients, their use of drugs on an outpatient basis is controversial Some patients have benefited from a combination of drug therapy and psychotherapy Handout 43: Histrionic Personality Disorder People with histrionic personality disorder are extremely emotional and continually seek to be the center of attention They often engage in attention-getting behaviors Approval and praise are the lifeblood of these individuals People with histrionic personality disorder are often described as vain, self-centered, and demanding Some make suicide attempts, often to manipulate others Handout 44: Histrionic Personality Disorder This disorder was once believed to be more common in women than in men However, research has revealed gender bias in past diagnoses The latest statistics suggest that around 2% percent of adults have this personality disorder, with males and females equally affected Handout 46: How Do Theorists Explain Histrionic Personality Disorder? Cognitive theorists look at the lack of substance and the extreme suggestibility seen in people with the disorder Some propose that people with histrionic personality disorder hold a general assumption that they are helpless to care for themselves Sociocultural theorists believe the disorder is caused in part by society’s norms and expectations The vain, dramatic, and selfish behavior may be an exaggeration of femininity as defined by our culture Handout 47: Treatments for Histrionic Personality Disorder Unlike people with most other personality disorders, those with histrionic personality disorder often seek treatment on their own Working with them can be difficult because of their demands, tantrums, seductiveness, and attempts to please the therapist Handout 49: Narcissistic Personality Disorder People with narcissistic personality disorder are generally grandiose, need much admiration, and feel no empathy for others Convinced of their own great success, power, or beauty, they expect constant attention and admiration from those around them People with this disorder exaggerate their achievements and talents, and often appear arrogant Handout 50: Narcissistic Personality Disorder People with this disorder are seldom interested in the feelings of others Many take advantage of others to achieve their own ends Probably less than 1% of adults display narcissistic personality disorder Up to 75% of these are men This type of behavior is common among teenagers and do not usually lead to adult narcissism Handout 51: How Do Theorists Explain Narcissistic Personality Disorder? Psychodynamic theorists more than others have theorized about this disorder, focusing on cold, rejecting parents Object-relations theorists interpret the grandiose self-presentation as a way for these people to convince themselves that they are self-sufficient and without need of warm relationships In support of this theory, research has found increased risk for developing the disorder among abused children and those from divorced families Handout 52: How Do Theorists Explain Narcissistic Personality Disorder? Behavioral and cognitive theorists propose that narcissistic personality disorder may develop when people are treated too positively rather than too negatively in early life Those with the disorder have been taught to â€Å"overvalue their self-worth† In support of this explanation, first-born and only children score higher on measures of narcissism Finally, many sociocultural theorists see a link between narcissistic personality disorder and â€Å"eras of narcissism† in society Handout 53: Treatments for Narcissistic Personality Disorder This disorder is one of the most difficult personality patterns to treat Clients who consult therapists usually do so because of a related disorder, most commonly depression Once in treatment, the individuals may try to manipulate the therapist into supporting their sense of superiority None of the major treatment approaches has had much success Handout 55: â€Å"Anxious† Personality Disorders People with these disorders typically display anxious and fearful behavior Although many of the symptoms are similar to those of anxiety and depressive disorders, researchers have found no links between this cluster and those Axis I diagnoses As with most of the personality disorders, research is limited But treatments for this cluster appear to be modestly to moderately helpful Handout 56: Avoidant Personality Disorder People with avoidant personality disorder are very uncomfortable and restrained in social situations, overwhelmed by feelings of inadequacy, and extremely sensitive to negative evaluation They believe themselves unappealing or inferior and often have few close friends Handout 57: Avoidant Personality Disorder The disorder is similar to social phobia, and many people with one disorder experience the other Similarities between the two disorders include a few of humiliation and low self-confidence A key difference is that people with social phobia mainly fear social circumstances, while people with avoidant personality disorder tend to fear close social relationships Between 1 and 2% of adults have avoidant personality disorder Handout 60: How Do Theorists Explain Avoidant Personality Disorder? Cognitive theorists believe that harsh criticism and rejection in early childhood may lead people to assume that others will always judge them harshly In several studies, individuals reported memories that supported both the psychodynamic and cognitive theories Handout 61: Treatments for Avoidant Personality Disorder People with avoidant personality disorder come to therapy seeking acceptance and affection Keeping them in therapy can be challenging because they often begin to avoid sessions A key task of the therapist is to build trust Beyond building trust, therapists tend to treat the disorder as they treat social phobia and anxiety These treatments have had modest success Group and drug therapy may also be useful Handout 62: Dependent Personality Disorder People with dependent personality disorder have a pervasive, excessive need to be taken care of As a result, they are clinging and obedient, fearing separation from their loved ones They rely on others so much that they cannot make the smallest decision for themselves The central feature of the disorder is a difficulty with separation Handout 65: How Do Theorists Explain Dependent Personality Disorder? Behaviorists propose that parents of those with dependent personality disorder unintentionally rewarded their children’s clinging and â€Å"loyal† behavior while punishing acts of independence Alternatively, some parents’ own dependent behaviors may have served as models for their children Handout 68: Treatments for Dependent Personality Disorder Treatment can be at least modestly helpful Psychodynamic therapy focuses on many of the same issues as therapy for people with depression Cognitive therapists try to help clients challenge and change their assumptions of incompetence and helplessness Antidepressant drug therapy has been helpful for those whose disorder is accompanied by depression Group therapy can be helpful because it provides clients an opportunity to receive support from a number of peers and because group members may serve as models for one another Handout 70: Obsessive-Compulsive Personality Disorder Between 2 and 5% of the population has this disorder, with white, educated, married, and employed individuals receiving the diagnosis most often Men are twice as likely as women to display the disorder Many clinicians believe that obsessive-compulsive personality disorder and obsessive-compulsive disorder (the anxiety disorder) are closely related While the disorders share similar symptoms, researchers have not found a specific link between them Handout 72: How Do Theorists Explain Obsessive-Compulsive Personality Disorder? Freudian theorists suggest that people with obsessive-compulsive personality disorder are anal regressive Because of overly harsh toilet training, people become angry and remain fixated at this stage of psychosexual development To keep their anger under control, they resist both their anger and their instincts to have bowel movements As a result, they become extremely orderly and restrained Handout 77: What Problems Are Posed by the DSM Categories? Some of the diagnostic criteria cannot be observed directly The diagnoses often rely heavily on the impressions of the individual clinician Similarly, clinicians differ widely in their judgments about when a normal personality style crosses the line and deserves to be called a disorder Handout 79: What Problems Are Posed by the DSM Categories? Because of these problems, diagnosticians keep changing the criteria used to assess the personality disorders Further, some theorists believe that the personality disorders actually differ more in degree than in type of dysfunction Some theorists have proposed that the disorders be organized by how severe certain key traits are rather than by the presence or absence of specific traits How to cite Abnormal Psychology Study Guide, Papers

Auditing and ethical practice

Question: Discuss about the Auditing and Ethical Practice. Answer: 1. Threats to Fellowes and Associates The broad range of the circumstances and scenario may create threats. When there arises a threat because of the relationship and the circumstances, these threats can be compromised, or it can be perceived as compromised, a member should follow the principles and norms of the principles of the APES 110. An event can create one or more than one threat these threats may affect the compliance for one threat, and the threat may affect the compliance and the principles with the principle (Zadek et al. 2013). More than one principle may be affected at the time of the occurrences of the event. The threats may fall into the one and more of the following categories: The threat of self interest- The threat of self interest is the threat that particularly depends on the financials of the company and tends to change the judgment of the member. The threat of self review- The norms are the principles by which each of the members has to abide by looking at the financial statement of the company. The threat is evaluated on the basis of the previous judgment made by the member or the service that is performed by the member. Advocacy threat: The threat of advocacy is the threat where the objectivity of the member are compromised. The threat that the clients position will be promoted to the higher level. The threat of familiarity: This type of threat is the threat that provides the close relationship with the employer and the client. The member should be connected to the interest or with respect to the work that the member is doing. The threat to intimidation: The threat that is connected with the objectivity. The objectivity of the company is perceived by the members and establishes the pressure on the member. 2. Safeguards According to APES 110 the safeguards of the principles are defined as the actions and the actions that may be levied to eliminate the threats that are faced by the company of form or the organization. The safeguards of the Act are divided into two categories: Safeguard that is created by the profession or are created by the legislation. Safeguard that is created by the work environment where one is working. However, the safeguards of the Act are compulsory and come into act when the member sees that the threats are not abiding by the law. The acceptable level of the threat are determined to be the threat that the third party that is concluding and giving their judgment has concluded the same with respect to the threat and is well informed about the threat. The third party takes into consideration all the facts available and reviewing the circumstances that is available with the firm as well with the third party who is reviewing the financial statements. The compliance and the norms are not compromised. The ethical conflict considers that the members have to abide by the law and resolve the conflict, which complies with the existing principles and norms of the principles. While resolving the ethical conflict the following factors may be considered relevant; The facts that are relevant The involvement of the ethical issues The internal procedures The courses of the action However, considering the above-mentioned points the member must take into account the appropriate course of action, taking into account the consequences that are attached with the each possible course of action. It should include the consulted decision of the other persons and the governance must be consulted. According to the issue that are faced by the members the issue that are faced by the members, the substance of the issue and the detailed discussion over the issue that has been held by the members with the third party reviewer must have an detailed documentation. Moreover, there can be the case where the conflicts cannot be resolved; states that the members can take the advice from the professionals or may seek the advice from the legal advisers and thus, ensure that the principles that are used shall not be breached. The confidentiality can be achieved with the help of the discussing the issues with the legal advisers on an anonymous basis or consult the issue with the professional body. The principles of the APES 110 states that a member should not remain with the issue if the ethical conflicts are unresolved. A member should refuse to remain with the same issue. Section 200 includes many instances of the threats that are thus, been made in the public practice and the Act also provides the safeguards to eliminate these threats. A member that is included with respect to the public practice must not legally take the custody of the assets of the clients until it is permitted by the law. For example, assuming the custody of the client assets may create the threat of the self-interest to the professional behavior and the objectivity. Under, Section 270 states the custody of the client assets a member of the public practice shall not take into account the custody of the assets of the clients until and unless it is permitted by the law to do the same (Ferrell Fraedrich 2015). Therefore, the member may keep the firms assets separate from that of the personal assets. Firm will be accounted for all those liabilities that are levied on the assets and any income that is generated by the assets and the income and a dividend that is generated by the assets are provided to the firm. Reference Zadek, S., Evans, R., Pruzan, P. (2013).Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge. Ferrell, O. C., Fraedrich, J. (2015).Business ethics: Ethical decision making cases. Nelson Education. Auditing and ethical practice Question : Discuss about the Auditor ? Answer : Introducation The broad range of the circumstances and scenario may create threats. When there arises a threat because of the relationship and the circumstances, these threats can be compromised, or it can be perceived as compromised, a member should follow the principles and norms of the principles of the APES 110. An event can create one or more than one threat these threats may affect the compliance for one threat, and the threat may affect the compliance and the principles with the principle (Zadek et al. 2013). More than one principle may be affected at the time of the occurrences of the event. The threats may fall into the one and more of the following categories: The threat of self interest- The threat of self interest is the threat that particularly depends on the financials of the company and tends to change the judgment of the member. The threat of self review- The norms are the principles by which each of the members has to abide by looking at the financial statement of the company. The threat is evaluated on the basis of the previous judgment made by the member or the service that is performed by the member. Advocacy threat: The threat of advocacy is the threat where the objectivity of the member are compromised. The threat that the clients position will be promoted to the higher level. The threat of familiarity: This type of threat is the threat that provides the close relationship with the employer and the client. The member should be connected to the interest or with respect to the work that the member is doing. The threat to intimidation: The threat that is connected with the objectivity. The objectivity of the company is perceived by the members and establishes the pressure on the member. According to APES 110 the safeguards of the principles are defined as the actions and the actions that may be levied to eliminate the threats that are faced by the company of form or the organization. The safeguards of the Act are divided into two categories: Safeguard that is created by the profession or are created by the legislation. Safeguard that is created by the work environment where one is working. However, the safeguards of the Act are compulsory and come into act when the member sees that the threats are not abiding by the law. The acceptable level of the threat are determined to be the threat that the third party that is concluding and giving their judgment has concluded the same with respect to the threat and is well informed about the threat. The third party takes into consideration all the facts available and reviewing the circumstances that is available with the firm as well with the third party who is reviewing the financial statements. The compliance and the norms are not compromised. The ethical conflict considers that the members have to abide by the law and resolve the conflict, which complies with the existing principles and norms of the principles. While resolving the ethical conflict the following factors may be considered relevant; The facts that are relevant The involvement of the ethical issues The internal procedures The courses of the action However, considering the above-mentioned points the member must take into account the appropriate course of action, taking into account the consequences that are attached with the each possible course of action. It should include the consulted decision of the other persons and the governance must be consulted. According to the issue that are faced by the members the issue that are faced by the members, the substance of the issue and the detailed discussion over the issue that has been held by the members with the third party reviewer must have an detailed documentation. Moreover, there can be the case where the conflicts cannot be resolved; states that the members can take the advice from the professionals or may seek the advice from the legal advisers and thus, ensure that the principles that are used shall not be breached. The confidentiality can be achieved with the help of the discussing the issues with the legal advisers on an anonymous basis or consult the issue with the professional body. The principles of the APES 110 states that a member should not remain with the issue if the ethical conflicts are unresolved. A member should refuse to remain with the same issue. Section 200 includes many instances of the threats that are thus, been made in the public practice and the Act also provides the safeguards to eliminate these threats. A member that is included with respect to the public practice must not legally take the custody of the assets of the clients until it is permitted by the law. For example, assuming the custody of the client assets may create the threat of the self-interest to the professional behavior and the objectivity. Under, Section 270 states the custody of the client assets a member of the public practice shall not take into account the custody of the assets of the clients until and unless it is permitted by the law to do the same (Ferrell Fraedrich 2015). Therefore, the member may keep the firms assets separate from that of the personal assets. Firm will be accounted for all those liabilities that are levied on the assets and any income that is generated by the assets and the income and a dividend that is generated by the assets are provided to the firm. Reference Zadek, S., Evans, R., Pruzan, P. (2013).Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge. Ferrell, O. C., Fraedrich, J. (2015).Business ethics: Ethical decision making cases. Nelson Education. Auditing and Ethical Practice Question: Discuss about the Auditing and Ethical Practice. Answer: Intending Accountant Threat It had been found by Tania Fellowes, the partner of the audit team in 2014 before accepting the assignment, that one of the intended team member of the audit team for HCGC is holding the shares of the HCGC group. It is a probable threat to the independence of the audit team as the audit performance of HCGC may be dictated by that intended accountant to find some confidential financial information which may have the ability to control the stock price of HCGC in near future. As the auditor, Fellowes and Associates, was offered the assignment of audit work of HCGC group, the audit team and its members would have to come across the financial information of the company which may be vital for its future performance so far revenue and subsequent profit is concerned. As these are directly related to the factors which govern the stock price of the company, the information is precious for the stockholders of the company. This threat is defined as Self Interest Threat as specified in APES 110 vide section 100.12(a). It is to be given main emphasis that the appointment of the auditors are made by the investors of the company to project the true accomplishment of objective through financial statements generated from financial information. Hence the primary job of the auditors is to ensure project true and fair projection of facts as per available information gathered from the financial transactions of the company for a certain period. If any person is involved in this operation with the background of shareholder of the company, it may influence his performance through the effort of finding out the information. This information may be beneficiary for the investors with future action plan to be chalked out with the help of the information (Apesb, 2008). Safeguard To safeguard the independence of the auditors to perform duties complying with the code of ethics as specified in APESB guideline, there are two options for the management of the audit team related to that intended accountant for the audit work of HCGC- a) he should not be included in the audit work of HCGC at all, or b) he can be deployed in the audit activities in such extent from where he can not access the final stage of the financial reports which can prove conclusive to find out the financial health of the organization. This is to ensure that the financial report or its excerpts should not be divulged to anybody who has direct interest related to the financial performance of the company. Moreover before the stipulated time of disclosing the annual financial report, the report or any part of such report should not be leaked out to the third parties as this is clearly an act of breach of conduct so far ethical practice of auditors are concerned. This is specified in APES 110 thro ugh Code 100.16 (Cpaaustralia, 2014). Evaluation of Intellectual Property Threat As per APES 110, the threat of evaluation of intellectual property is falling under 100.12(b) named as Self Review Threat. As intellectual property is falling under the long term asset category under the sub heading of intangible assets, which can neither be valued nor viewed in material aspect, threat of evaluation of the same can only be done through the process patent or copyright valuation. As it is contributing to the assets of the company, proper evaluation is necessary. Higher or lower value detection of intellectual property leads to subsequent impact in the asset of the company which will not portraying the actual image of the financial position of the company (Ifac, 2006). Safeguard Refer to APESB; the action related to evaluation of intangible assets is the duty of the management as per section 290.162 and 291.143. It is duty of the auditors to find out probable threats and safeguard the same. Respective safeguard in the evaluation of intellectual property of any organization is featured with prospective steps through Code 100.18 and 100.19 of APES 110 on the part of the auditors. The related safeguards are prescribed with the provisions which are mainly to emphasize dependence in relevant detailed facts, along with other factors like standard principle followed regarding the practice of the matter, the practiced standardized system followed by the corporate internally with the option of alternative action through invitation of involvement by the Board of Directors or the Audit Committee who can add value through their expertise suggestions. These steps can be opted with the objective of mitigating the risk of evaluation of intellectual property of the company. Ultimately the improper evaluation of intellectual property can lead to the misleading projection of financial statement of the company which may have direct or indirect impact on the corporate image of the company to their stakeholders (Intheblack, 2015). References: Apesb. (2008, February). APES 110 Code of Ethics for Professional Accountants. Retrieved January 03, 2017, from Apesb: https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf Cpaaustralia. (2014, April). An overview of APES 110 code of ethics for proffessional accountants . Retrieved December 03, 2017, from Cpaaustralia: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ethics/an-overview-of-apes-110-code-of-ethics.pdf Ifac. (2006, July). Code of ethics for professional accountants. Retrieved January 03, 2017, from Ifac: https://www.ifac.org/system/files/publications/files/ifac-code-of-ethics-for.pdf Intheblack. (2015, January 06). 6 key threats to auditor independence. Retrieved January 03, 2017, from Intheblack: https://intheblack.com/articles/2015/01/06/6-key-threats-to-auditor-independence Auditing and Ethical Practice Introduction Question: Describe the purpose and concepts of analytical procedures based on the applicable auditing standards (ASA) in Australia. Answer: Executive Summary The report helps to prove a clear and precise idea about the purpose and concept of the analytical procedure and its significance in determining the performance, risk and continuity of the business of the companies. The knowledge of the analytical procedure helps to determine and analyse the financial statement of the company. The financial statement helps to provide a brief notion on the company financial position in the market. The repost consist of the comparison between the three company listed in Australian stock exchange which states the company insolvency, auditors opinion on the going concern issues and company without any qualified opinion. The report helps to provide an idea about the performance and risk and continuity of the companies on the basis of the analytical procedure. In the last of the report a precise idea about the reliability of information and auditors judgement is critically analysed. Introduction Financial statement considered to be one of the most vital element which helps to determine the basis for the analytical procedure of the company. Analytical procedure consist of overall evaluation and detailed analysis of financial information such as balance sheet, income statement and cash flow statement of the company which help to throw light on the company several key business risk which are solvency risk, measure the performance and other key risk related to the company. Analytical procedure is executed on the basis of the study of reasonable relationship between the financial and non financial data. Financial data and non financial data proves to be the platform which help to determine and analyse the company several key ratio which eventually give a clear and precise idea about the company efficiency, profitability, performance and risk related issues. The financial information of balance sheet help to throw light on the asset and liabilities aspect, income statement helps t o provide an idea on the profitability aspect and cash flow statement helps to throw light on the company three primary activities financing, investing and operating activities. Purpose and concept of analytical procedures The purpose of the analytical procedure helps to provide a set of standard which ensure that the company is preparing and publishing the financial statement on the basis of proper analysis of the last year performance of the company. Auditor have the significant responsibility which help to perform the analytical procedure near the end pg the audit that will eventually help to guide and thus form key observation related to the company performance, solvency and risk relate to the company overall operation in the coming future. Analysis of the Three Selected Companies Selection of Companies First of all, in order to carry out the effective analysis of the individual companys performance, risk related factors and continuity of the business procedures, selecting or identifying a company according to the requirement is considered as a major stage. The rest of the analysis procedure will be performed on the selected company and the method will be chosen on the nature of analysis (Champlain, 2003). In this case, the selection criteria are known to be the Australian Public Companies listed in the ASX between the time periods of 2011 2014. Integrating to the initial criteria, three companies named as, Amcom Telecommunications Ltd, Automotive Holdings Group Ltd and Metlifecare Ltd. In this case, it is worth to mention that the first company of Metlife is going through the process of facing the insolvency risk, the second one named as Automotive Holdings is needed the auditors opinion on the current concerns and issues, lastly, Amcom is company which is without any qualified op inion. Analysis of Performance, Risk and Continuity In this particular portion, the performance, risk and continuity of the three selected companies will be discussed by considering the appropriate analytical procedures as the part of company auditing process (Harms and Rosen, 2002). The different financial statements of these three different companies will be evaluated in order to perform the analysis on the specifically mentioned areas. In this specific context, the entire process of analysis can be done easily and smoothly on the basis of calculating the ratios from different areas of operation by the companies and the generated value can give the overall picture of regarding the identified areas. The first company, named as Metlife Ltd has the lack of business performance and the fact can be generated by looking at the current ratio of the company. The value of current ratio for the company in the three different financial years (2012, 2013 2014) are not looking strong as they never crossed the benchmark of one (Knell, 2006). Therefore, the company has not been able to utilize its assets to cover up the debts. This individual factor proves that the company is more open to the risks of being insolvent in the near future if it continues to give the same picture. As a matter of concern, the trend of the current ratio is constantly shows the downward picture as 0.03, 0.08 and 0.74 in the three respective financial years. In an addition, the continuity of the company depends on its profitability and growth in the market. In this case, the growth of the company can be referred by the net margin and it has improved slightly in the current financial year but was diminished in the pr evious year. The financial performance in case of Automotive Holdings Group Ltd is much improved by depending on the current ratio. Throughout the current and also the previous two financial years, the company has been able to display a good and health value out of the current ratio (Koletar, 2003). 1.27, 1.23 and 1.23 are resulting values that are obtained from the calculation of current ratio. The risk associated with the company can be ascertained by considering the debt-to equity ratio and in this case, a Debt-to-Equity value of 0.50 or less is considered as the standard margin. This company has been able to keep the values of Debt-Equity well under that margin throughout the every financial year that have been considered. Therefore, the risk factor is minimized for the concern of this company. Alternatively, compared to 2012 and 2012, the net income has not increased in the recent financial year and that is why the company should need to look into this matter. In the last three financial years of 2012, 2013 and 2014, the financial performance of the company named as Amcom Telecommunications Ltd is much improved and the fact can be established by considering the current ratios of 1.12, 1.16 and 1.11 respectively (Schou, 2011). By analysing the Debt-to Equity ratio, the significant business operation and their continuity can be concerned as it is determined that the company is pursuing the operation by avoiding the huge burden of risks or debts. The Debt-Equity ratio for the three examined financial years displayed as 0.29 0.30 and 0.12. Apparently, analysing the growth of the company, it is acknowledged that the company was able to recover from a downward situation to achieve significantly from the market. Analysing the net margin of the company, it should need to look after the diminishing return in the current financial year as compared to the previous ones. Comparison and Contrast of Opinion In this portion, the effective comparison and contrast of the three previous discussed areas of these three selected companies will be discussed in order to reach an effective auditing conclusion (Stallings et al., 2008). In the areas of performance, the analysis reports of these three companies suggest that Metlifecare Ltd is weak in terms of financial abilities among the two companies. Alternatively, Amcom Telecommunications Ltd is among the selected three companies which has significantly shown the consistent financial performance in every financial years examined. Considering the diminishing trend of the current ratio, the company of Metlifecare Ltd is vulnerable to the associated business risks and the other two companies have been able to mitigate the business risks and continued to perform in the business world (Taylor, 2006). The entire analysis is supported by the calculation of Debt-to-Equity ratio. In case of continuity of the companies, the analysis was carried out by evaluating the growth percentage and net margin for the individual companies. Determined from the year-based comparison of the result of the particular companies, Metlifecare Ltd has been able to improve slightly in the recent financial year while the other two companies must need to look after their earning capabilities to achieve the desired growth and continuity. Impact of Reliability of Information and Auditors Judgement The analytical procedures play the significant role in the part of the auditing process and it consists of the analysis and evaluation of the financial information that are generated from the study of plausible relationships among the non-financial and financial data (Thomsett, 2007). From the range of simple comparisons to utilization of the complex models can be involved in order to carry out the analysis relating the elements of data. The plausible relationships among the various data and reasonability are the factors that should be present in any form of analytical procedure. With the absence of these desired characteristics, the different variations in the particular relationships can be observed and these are known as the events like transactional changes, business changes, accounting changes, misstatements and several other fluctuations. Analytical procedures Purpose It is very important to conduct the appropriate audit process by the auditor. Analytical procedures mainly consist of evaluation of financial information with the help of standard analytical technique (Schou, 2011). The analytical procedures are used throughout the audit process to achieve accurate result. Financial statements are critically reviewed and analysed throughout the audit process. ISA 520 is one of the most reliable and standard evidence obtains from substantial analytical technique. Concept Substantive analytical providers are more effective than the other procedures and for this particular purpose the auditors uses this particular technique in recent times to achieve the precise result of the audit. However, There are several steps are followed by the auditors to complete the entire process of audit by using the standard techniques and among them establishment of independent exception is one of the most initial and significant stage that is taken under consideration (Zakhem, et al., 2008). There are some factors were involved that provide critical impact on the analytical procedures such as disaggregation, data reliability and predictability. These factors were considered by the auditors while conducting the audit process and valuable measures were taken to prevent any kinds of damage that can hamper the process of auditing. The assurance of the analytical procedures is being considered upon the consistency and continuation of the recorded amount with the exceptions developed from the data generated from the other sources (Zadek, et al., 2013). The reliability of the data depends on the generated results should be appropriate and match the expectations for the desired level of assurance from the analytical procedure. One auditor must examine the reliability of the information by considering the source from where the information is generated and the condition from which it was developed. Also, in this case, the knowledge of the auditor about those information is judged as the key factor for performing the analysis. According to the referred journal articles of AU Section 329A, some of the factors have been identified as they influence the auditors consideration related to the reliability of information in order to achieve the auditing objectives (Zakhem, et al., 2008). They are known as the following: Information generated from the independent source situated outside or inside the entity Independency of the sources within the entity for those who are responsible for auditing the amount The development of the information is resulted under the reliable system with the presence of adequate controls The collected information is subjected to the audit testing in the current or prior year The desired expectations are met by the information generated from the variety of sources Conclusion In the concluding portion of this paper, it should be mentioned that the effectiveness of the analysis procedure depends on the proper approaches of auditing while considering the ethical dilemmas. It is the effective part of the reviewing process of any company and it assists the auditor in assessing the different financial and non-financial concerns of the organization to reach the effective conclusion. The overall evaluation can be done on this basis and the presentation of the entire financial statements can be secured by the process (Schou, 2011). The fact is also gathered that there is the presence of wide variety of useful analytical procedures for the specific purpose of the company. In this case, an auditor must consider his/her knowledge to identify the factors of adequacy of the evidence related to the gathered data and unexpected or unusual balances or relationships. This can support the company to reach for the effective outcome as a result of auditing practices. References Champlain, J. (2003).Auditing information systems. Hoboken, N.J.: John Wiley. Harms, D. and Rosen, E. (2002).The impact of Enron. New York: Practising Law Institute. Knell, A. (2006).Corporate governance. Amsterdam: Elsevier/CIMA. Koletar, J. (2003).Fraud exposed. Hoboken, N.J.: John Wiley Sons. Schou, D. (2011).Going concern. Frederiksberg. Stallings, W., Brown, L., Bauer, M. and Howard, M. (2008).Computer security. Upper Saddle River, N.J.: Prentice Hall. Taylor, E. (2006).The effects of in-group bias and decision aids on auditors' evidence evaluation. [Tampa, Fla]: University of South Florida. Thomsett, M. (2007).Annual reports 101. New York: American Management Association. Zadek, S., Evans, R. and Pruzan, P. (2013).Building Corporate Accountability. Hoboken: Taylor and Francis. Zakhem, A., Palmer, D. and Stoll, M. (2008).Stakeholder theory. Amherst, N.Y.: Prometheus Books.