The Nazi Party Takeover of The German State †Political Science Essay

The Nazi Party Takeover of The German State – Political Science Essay Free Online Research Papers The Nazi Party Takeover of The German State Political Science Essay In his book, The Hitler State, author Martin Broszat discusses the phenomenon of the Nazi party takeover of the German state. Broszat attributes the Nazi rise to power to two key components: Hitler’s polycratic governmental system run by Nazi leaders; and Hitler’s charismatic, yet, detached governing style as leader of both the Party and state. This paper will examine how these two factors resulted in the Nazi Party takeover of the German state. The Nazi polycracy, lead by Hitler’s personal appointees, was initiated as a means of spreading Nazi influence throughout Germany’s state run organizations. Lacking in sound internal structure, Hitler’s polycracy was comprised of a horizontal network of Nazi Party institutions that appeared to mirror the organizations of the German state. The institution of these parallel state and party organizations blurred the lines of clear jurisdiction and authority. The lack of clarity surrounding the roles of these parallel organizations led quickly to conflict and intense competition between Nazi party leaders and the leaders of the German state. In his role as Fà ¼hrer, Hitler was noticeably absent from these escalating conflicts. With no sovereign intervention, the competition amongst the leaders and organizations in the â€Å"organizational jungle† of the Nazi Party escalated in intensity and violence. Darwinist realities took hold as only the strongest organizations, and, in the Nazi case, more radical, were able to overcome the wills of their competitors. Author Ian Kershaw suggests that it was Hitler’s intention to let the â€Å"weak† factions be destroyed so that the most resilient and perhaps most powerful would prevail. In explaining Hitler’s absence from these conflicts, Kershaw notes that Hitler’s â€Å"instinctive Darwinism made him unwilling and unable to take sides in a dispute til the winner emerged.† Considering the inner turmoil that existed amongst Nazi Party leaders, it is hard to imagine how this party was able to avoid complete internal breakdown. Much to the contrary, despite the escalation of internal Party conflicts, the Nazi’s succeeded at rapidly and forcefully rising to power. Many historians, including Martin Broszat, have been perplexed by the fact that the seemingly disorganized Nazi Party was able to launch such an all-encompassing takeover of the state. Broszat admittedly saw a serious â€Å"contradiction between the regime’s shapelessness and the extraordinary development of its power – all this defies any simple explanation.† The Nazi polycracy was notoriously unbureaucratic and without structure, however, it seems that the constant competition that was brought about by the blurred lines of hierarchy actually fueled the dynamic of aggression, radicalism and violence that would historically become synonymous with the Nazi Party. Amidst the chaotic internal fighting one constant remained amongst Hitler’s appointed Nazi leaders: the desire for power and for praise from the Fà ¼hrer. As Hitler continued to travel the country and make speeches in which he broadly announced the goals and objectives of the Nazi Party, leaders interpreted these speeches as a call to action. Kershaw refers to Hitler’s role in this sense as â€Å"activator† whose â€Å"vision served as a stimulant to action in the different agencies of the Nazi movement itself, where pent up energies and unfulfilled social expectations could be met by activism carried out in Hitler’s name.† As Nazi leaders scrambled to win Hitler’s favor, internal competition escalated to a dangerous level of intensity. The competitive dynamic created by this in-fighting led to increasingly radical and extreme acts of violence. It is here that one can truly witness the destructive phenomenon of the success of the Nazi polycracy. Kershaw suggests that the lack of structure within the Nazi Party contributed to the radicalization of violence and was actually a critical component of the â€Å"symbiotic relationship† that existed between the Nazi leaders and the successful pursuit of Hitler’s objectives. While this paper has examined the role of the Nazi polycracy, it has yet to fully address the role of Hitler as the seemingly untouchable leader. As previously stated, historians have long debated Hitler’s effectiveness as leader of the Nazi Party. Martin Broszat is an example of one of the many historians that would not give Hitler sole credit as the driving force behind the successful accumulation of power of the Nazi Party. Broszat argues that the achievements of the Nazi polycracy, and not the effective leadership of Hitler, were ultimately responsible for the seizure of the German state. Ian Kershaw also accepts a structuralist viewpoint, similar to Broszat, that the Nazi movement, with its polycratic structure, would have succeeded with or without Hitler. Kershaw frequently touches on Hitler’s lack of involvement with Nazi Party organization and he suggests that â€Å"a party leader and head of government less bureaucratically inclined, less a committee man or man of the machine, than Hitler is hard to imagine† . However, unlike Broszat, Kershaw is able to identify one important aspect of Hitler’s role as Fà ¼hrer that made him indispensable to the ultimate achievement of Nazi Party objectives: Hitler’s perception by the German public as the â€Å"classic charismatic leader.† Kershaw refers to Max Weber’s theories on â€Å"charismatic leaders† to devise his thesis on the importance of Hitler’s leadership role in the achievement of Nazi Party objectives. Kershaw suggests that Hitler embodied many of Weber’s â€Å"charismatic† qualifications, such as adhering to â€Å"perceptions of a heroic ‘mission’ and presumed greatness in the leader by his ‘following’† . While Hitler was not visible in the day-to-day functional methods of the Nazi Party, he was careful to frequently step in to the limelight to deliver Party propaganda to the German public. This form of visibility created the illusion, for the German people, that Hitler, as Fà ¼hrer, had complete control over the direction of the Nazi Party and the future of the German state. Kershaw attributes the mass appeal of Hitler’s charismatic leadership to his frequent and public promises of â€Å"national rebirth† . Hitler’s promises fell on the ears of those Germans still reeling from the losses sustained during WWI. The Fuhrer’s push to â€Å"unify† Germans instilled hope and became wildly popular. Hitler’s talent for conveying charisma and optimism for the future caused the German public to rally behind the Fà ¼hrer and his Nazi Party. While Hitler’s propaganda was able to win mass appeal for the Nazis and for their objectives, his abilities as the leader of a nation left much to be desired. While he promised â€Å"rebirth† Hitler was undoubtedly unsure as to how the Nazi’s would ultimately achieve this goal. With the charge to establish â€Å"national rebirth through racial purity and racial empire,† Nazi Party leaders set out to fulfill the request of their charismatic leader on their own terms. The vague nature of Hitler’s announcements resulted in the outbreak of increasingly radical acts of violence – acts that would become historically synonymous with the Nazi Party. The enthusiasm stimulated by Hitler’s public appearances had a similar effect on both Nazi Party leaders and the German public. The German public responded to Hitler’s â€Å"charisma† by attending his propaganda speeches, listening to radio broadcasts and living their day-to-day lives in conjunction with the ideals of the Nazi Party. To the Nazi leaders responsible for the function of the polycratic Nazi government, Hitler’s charisma served as the â€Å"enabling† force that acted as the â€Å"implicit backing and sanction to those whose actions, however inhumane, however radical, fell within the general and vague ideological remit of furthering the aims of the Fà ¼hrer.† The combination of the charisma of the Fà ¼hrer, with the conflicted, yet powerful Nazi polycracy, resulted in the Nazi’s violent and all encompassing takeover of the German state. Research Papers on The Nazi Party Takeover of The German State - Political Science EssayAppeasement Policy Towards the Outbreak of World War 2Assess the importance of Nationalism 1815-1850 EuropeQuebec and CanadaBringing Democracy to AfricaEffects of Television Violence on ChildrenOpen Architechture a white paperRelationship between Media Coverage and Social andCapital PunishmentPETSTEL analysis of IndiaMind Travel

Technological Advancements of the 19th Century essays

Technological Advancements of the 19th Century essays During the nineteenth century, many advances in technology took place. Most of these came as a result of people beginning to understand electricity. (Even though electricity had been studied and recorded for many centuries, it was only as of the nineteenth century that it had been experimented with to make life easier.) New discoveries were being announced almost daily. Around 600 B.C.E, a Greek philosopher and mathematician discovered that when he rubbed amber, it became electrically charged and small objects would be attracted to it and stick to it. Many hundreds of years later, in 1729, Benjamin Franklin walked out into a rainstorm with a kite and proved to the world that lightning is electricity. After many years of experimenting with electricity and learning how to utilize its power, technology to make life much easier began to be developed in the nineteenth century. A few of these inventions included the electric clock, the telephone, the microphone, and the first practical lights. Since the understanding of electricity was becoming widespread during the nineteenth century, people such as Thomas Edison began experimenting with electricity to make daily life easier. Probably the most important electrical invention is the light bulb and practical electric lighting. When a light bulb is hooked up to a power supply, the current of electricity heats the atoms that make up the filament, a thin metal wire to transfer electricity. When these atoms are heated to a high enough temperature, the atoms emit light. After Edison invented the light bulb, he and Joseph Swan began investigating a way to create practical lighting that could be used in everyday life for the average person. In 1880, this dream was realized, and today hundreds of electric lights in various shapes and sizes are used in our homes for anything from room lighting to lights for the computers or digital LCD clocks. Another major invention that uses elect...

Gross Negligence Personal Statement Example | Topics and Well Written Essays - 1500 words

Gross Negligence - Personal Statement Example Gross negligence in other words is an act or oversight of an aggravated nature, as eminent from the lack of ordinary care evident in negligence. According to Diana & Gill (1989) gross negligence is a cognizant and intended disregard of the requirement to employ reasonable care that is likely to result in foreseeable serious injury or harm to another person. Gross negligence is conduct that is tremendous as compared to ordinary negligence that is a mere failure to observe reasonable care. Gross negligence and ordinary negligence vary in degree of negligence while both vary from willful and reckless conduct that reasonably termed as causing injury. Gross negligence is a lack of care in wanton disregard for the wellbeing or lives of other individuals. This is immense in that it appears to be a contravention of other individual’s rights to wellbeing. It is further than straightforward inadvertence; however, it is just not far from being deliberately evil. If an individual has agre ed to take care of another's wellbeing, than gross negligence results as a failure to take care the individual would for his/her own wellbeing. Gross negligence results in the award of specific and general damages and addition punitive damages. Negligence Negligence is conduct that lacks due care and such standard would fall below the standard of care established by law. Negligence termed as the divergence from the standard of care which a reasonable person would stick to in a given set of circumstances. There is a legal obligation-requiring one to stick to that set standard of conduct (Ash et al, 2006). Negligence results when the individual does not stick to these standards of care. In negligence, the individual does not intend that the results achieved, and he has the responsibility to foresee and guard against such outcomes (Diana & Gill 1989). Negligence  normally defined as the lack of exercise of that level of care exercised by the rationally careful practitioner under the same set of circumstances as per the test of a reasonable person. Malpractice Malpractice is the absence of the required standard of care by a professional, which include the knowledge, abilities, and specialized skills of a profession. Malpractice results due to the failure of the professional to abide by the established principles of the profession. The plaintiff, in a malpractice situation, should show that the other individual did not follow the standard of his profession. Ash et al (2006, p.130) found that the expected standard of care from a professional is much higher compared to that of the other individuals. It is the failure the lack of skill to abide to a standard of care in which a rational man in the same position would have observed. In a medical malpractice situation, a plaintiff must establish appropriate care to determine the practitioners conduct and an actual breach of the required standard of care by the practitioner. A connecting link between the practitioners b reach and injury and a cognizable harm or damages must exist. The standard of care relies extremely on facts but normally recognized as the degree of care a prudent and reasonably professional practitioner would apply in similar or the same circumstances. In Joseph Benson’

C&B (u2 ip&db) Essay Example | Topics and Well Written Essays - 500 words

C&B (u2 ip&db) - Essay Example In addition, out-of-pocket expenses are likely to be less than they would be for other types of programs. Fourth, co-payments are very low or nothing. Fifth, anything that is not covered under Medicare may be available at a small fee or for nothing. Sixth, there is virtually no paperwork. Finally, â€Å"You will not need Medigap insurance to supplement your Medicare coverage because the plan provides you with all or most of the same benefits at no additional cost. Unlike Medigap insurers who in some cases can refuse to sell you a policy if you have a health problem, plans generally must accept all Medicare applicants† (U.S. Department of Health and Human Services, 2008). There are only a few disadvantages to the program, and given the chance, I would definitely enroll. This is mainly because I have gone so long without insurance that these benefits sound amazing to me. The only disadvantages I could find were that enrollees must use pre-determined, plan physicians, hospitals, or care providers; certain services require pre-approval from the enrollee’s primary care physician; and that it can take up to 30 days to leave the program if you so choose (U.S. Department of Health and Human Services). Medicare Managed Care. (2008). U.S. Department of Health and Human Services. Retrieved August 1, 2008, from http://www.pueblo.gsa.gov/cic_text/fed_prog/mm_care/medcare.htm#What%20are%20the%20Advantages Medicaid is a program that can make it possible for those who would not otherwise be able to afford healthcare coverage to obtain it, get healthy, and stay healthy. According to the Centers for Medicare and Medicaid Services (2008, pg. 1), â€Å"Medicaid is available only to certain low-income individuals and families who fit into an eligibility group that is recognized by federal and state law. Medicaid does not pay money to you; instead, it sends payments directly to your health care providers. Depending on your states

The conventions of a soap Essay Example for Free

The conventions of a soap Essay To deal with the following issues : The conventions of a soap, the Genre, the target audiences, sound and editing as well as the camera objectives. After initial problems in setting up a group, a selection of four students including myself were grouped together. Deadlines were given and this made it even more constraining. The soap is intended to be targeted to a mainly black/white working class audience mainly but also to a middle class, but not equally proportional. Targeting also a 16 -30 age group though preferably to 16-18 as thats the student audience, but is viewable by all other age groups. The time slot chosen is 19:00 so that it doesnt rival with the other television channels soaps at 19:30, 20:00 and 20:30 respectively. Also at this time most working parents and students would have been back at home whether it be that they perform a 9-5 occupation or unskilled late laborious work. This prequel to the soap is not an easy showing. It has taken a lot of weeks to design the script alone, and to gather characters is still yet an ongoing process. The concept of the soap involves a teacher, a main student as a lead character and then other students are merely extras with exceptions to two other female students who will have a major role in the soap. My responsibility is to be a main actor as the Teacher and to ensure that the soap gets produced, thus I am a quality assurancer which means that the work produced is looked over by myself for quality and then passed onto Taio who happens to be the director to ensure that it is viewable and acceptable for evening time television viewing as well as creating the storyboard from the scripts. Natalie who works in the group is the main script writer whilst Eastern is the associate camera man as opposed to all of us sharing roles as the camera man from time to time. I myself tried to be the camera man for a two-day shooting scene. Unfortunately, it was not at all good. Learning from this mistake I just kept to my role as an actor and both supporting the group when there and looking/editing the work. The first stage in the production process is the creation of the script. This determines not only the dialogue of a piece, but lays down the basis of the soaps plot. In modern television before a soap episode goes into production it is probable that its script has gone through a series of treatments and re-writes. Once a script is completed it is given to a producer whos job is to realise the script. When devising a script, it has come to the attention that it will need a lot of re-writes and perhaps complete changes altogether. Each member of the group has something to co-ordinate with the group as a whole on. We all have individual roles, but due to the shortages in the group of members we all help one another, thus there is no set positions. When developing the soap opera a lot of research was conducted by the group where a discussion of the characters and their personality profiles was viewed. Gender and euthanasia research was amongst the top on the list of the discussions within the group. Age and race was important as it had to show the racial and age ration being portrayed in the college and also what would be socially acceptable. We did not want this to be similar in anyway to grange hill but a real life soap scene. As it had to define possible events that occur in real life with a thrill to keep its viewers hooked. All the characters will have different traits to their personality, one of which will posses traits similar to that of dumbo type person whilst another will be superficially intelligent. The teacher character will play an important role as our research concluded that the teacher would be prejudice to students who are not similar to his norms. The settings and social issues will take place within the Bromley College Facilities and the plot will cover a teacher having taught a class and replacing a previous teacher. Due to stress of his students and how the students support the teacher and how the teacher deals with bullying as an issue. As a girl/boy relationship broken up by a girl having a relationship with an elder man from outside the college and all round arguments and troubled issues relating studies. The characters are from 16-20 in age with exception to the teacher whose age will be mid 30s. Channel 5 does not currently have an active soap and it was the prime selection especially for its informality in presenting shows of interest. The technical aspects of this soap have yet to be performed, although all the roles have been established camera recording has not been fully completed and is still in the draft basis. Evaluation The purpose of this evaluation is to analyse the project of creating a soap and all the practical aspects into the development of such a production. This is after completion of the final practical production. There were many problems associated with the production as there many advantageous developments. To create this production took time and, unfortunately as I had entered the group quite late did not have a stable role as such. Members of my original group had left the college, and thus joined another g roup before that individual was on the verge of being asked to leave the course. Thereby, I progressed into another group, which is currently the group now. However they had started to create the scenes and at the time of joining they had completed the script. Upon joining the group, it was already decided that Taio was the director, Natalie was the scriptwriter and co-director whiles Chris was the editor and Easten was the producer and cameraman. I started to assist as the cameraman, however, unfortunately it seems that it did not work out well. I was zooming too much into the picture frame similar to zooming pan shots in the movies. Although I did not get to see the footage I had taken, the group members informed me that it was bad. I was however still eager to help the group and although they had a different timetable to mine, I still came through. There were more problems as due to the class times of different lessons, not everyone from the team was available to assist in the filming. However, I made myself available or offered to help in all instances of their filming. On some instances, my help was not required as they had enough people to do it. I centred on my acting instead for the group and my role as the teacher. These were actually sub-categorised into two main scenes but were divided into at least 5 or more sub scenes. One recollective event is when filming the corridor scene where Evans played the bullied student, the scene was performed after the 4th repeated time of filming. This was because, at one point security within the college thought that an actual pupil was being bullied, and that on another ocassion the class room scene, it needed to be re-recorded again and again as our postures were incorrect. Taio being the director corrected the problems as and when they occurred and ensured that it was completed. Equipment Used: VHS Cameras for film capture Video Suite for Editing DV to VHS and VHS to DV convertors Tripods Microphones Room Microphones Natural Lighting Zoom Lenses Characters References : Source Materials Soap Operas Unveiled Terrence and Higgins Information on how to create soaps Ins and Outs of Soap Operas J.L.Kenzo Scenes and Practical aspects of soaps Media 1 Stanley Thornes Text Book for Media AS Dyer, Richard et al. 1981: Coronation Street. London: BFI Geraghty, Christine [1991]: Women and Soap Opera. Cambridge Political Press Goodwin, Andrew and Gary Whannel [Eds] [1990]: Understanding TV. London: Routledge Kilborn, Richard [1992]: Television Soaps. London: Batsford Livingstone, Sonia [1990]: Making Sense of Television. Butterworth Heinemann The Media Donated by my teacher Sean Stammers Information on the Media www.brookside.com Official Soap site for Brookside entailing character information www.channel4.com Tallent Information on creating scripts and soaps www.channel5.com Channel where soap should be aired and tv guide listing http://www.aber.ac.uk/media/Modules/TF33120/bucking1.html

Looking Below the Surface of Hamlet Essay -- GCSE Coursework Shakespea

     Ã‚   The mystery of Shakespeare’s Hamlet is a phantom that has haunted students throughout the centuries. Hamlet is a complete enigma; a puzzle students have tried to piece together since his introduction into the school curriculum. Throughout the course of Hamlet, the student is constantly striving to rationalize Hamlet’s odd behavior, through the play’s written text. In doing so, many students mistakenly draw their conclusions based on the surface content of Hamlet’s statements and actions. When drawing into question Hamlet’s actions as well as his reasons for acting, many assume that Hamlet himself is fully aware of his own motives. This assumption in itself produces the very matter in question. Take for example Hamlet’s hesitation to kill the king. Hamlet believes that his desire to kill King Claudius is driven by his fathers’ demand for revenge. If this were true, Hamlet would kill Claudius the moment he has the chance, if not the moment he knows for sure that Claudius is guilty of murdering his father. Why does Hamlet hesitate? One must call into question what Hamlet holds to be true. If Hamlet’s given motivation for killing the king is legitimate, then Claudius should die at about Act 3. Because Hamlet’s actions do not correspond with his given reasoning, one is forced to look for an alternate explanation for Hamlet’s behavior. In doing so, one will come to the conclusion that Hamlet is driven by forces other than what is o bvious to the reader, as well as Hamlet himself. Given this example, one must denounce the assumption that Hamlet is aware of the forces that motivate him, and understand that Hamlet’s true motivation is unconscious This unconscious force is the true reason behind Hamlet’s mysterious behavior. In n... ...hree characters, his step-father being one. Thus, by digging into Hamlet’s unconscious, his true unconscious motives have been unveiled. In overlooking the obvious, the true force behind Hamlet’s actions and inaction has been revealed, resulting in a final product that is an extensive comprehension of Hamlet’s character, and is, as Gertrude would say "more matter than art".      Works cited:   Shakespeare, William. The Tradegy of Hamlet Prince of Denmark.   New York: Washington Square Press, 1992   Hall, Calvin s. A Primer of Freudian Psychology   New York: Harper and Row, 1954   Jones, Ernest. Hamlet and Oedipus. Newyork: W W Norton and company, 1976   Platania, John. Jung for Beginners. New York: Writers and Readers Publishing inc., 1997   Weiten, Wayne. Psychology: Themes and Variations, Fourth Editon. Boston: Brooks/Cole Publishing Co., 1998

International Relations: Important Theories

Realism makes four basic assumptions about international relations: * The state is the most important actor in international relations. This means that national governments are the most important player in the game of international politics–interest groups like Amnesty International or individual figures like the pope have no effect on how nations relate to one another. * The state is a unitary and rational actor. Unitary means that â€Å"the state speaks with one voice;† although members of a nation may have many different views on the best approach to a situation, only one approach will be enacted. Rational means that the state is capable of â€Å"identifying goals and preferences and determining their relative importance. † * International relations are essential conflictual because of anarchy. In this case, anarchy does not mean chaos–instead it refers to the absence of a higher authority to prevent aggression or arbitrate disputes. Just as men might run amok and attack one another without the government to punish them, nations will attack one another so long as they believe it in their best interest. Anarchy also compels states to arm themseves in order to feel secure. The stockpiling of arms and the building of a military, however, are provocative actions which prompt neighbouring states to feel insecure and build up their own weapons. * Security and strategic issues, known as high politics, dominate the international agenda. This means that states' paramount goal is to maximize their power in the international community, and that they are primarily concerned with military power. An example of a nation operating according to this maxim is North Korea in the early 90s–the downfall of the Soviet Union left them without Communist allies, so they began a nuclear weapons development program and threw out UN observers. They believed that if their government gained nuclear power, it would survive in the international community because other countries would fear them. Liberalism * Liberal international relations theories are based on the idea that humans are PERFECTABLE. In contrast to the greedy man of realism or even he survival man of realism, liberal theories tend to see man as rational as well as learning, striving, and improving over time. Liberals believe in PROGRESS. * Liberals believe that humans can learn to COOPERATE to improve their lives PEACE is seen as a preferred condition and therefore ways should be found to foster peace among states. This allows man to focus on the substantive things that make up the good life: food, art, culture, literature, farming, families. Everything but weapons and the fighting of war. Liberals believe that war stems from INADEQUATE INSTITUTIONS OR MISUNDERSTANDINGS, so we prevent war by crafting better institutions and eliminating the possibility of misunderstanding through education and discussion. * War stems from misery, POVERTY, INEQUALITY. * Liberal approaches often also see man as tied to fellow man by a COMMON HUMANITY. Therefore, the limits imposed by state boundaries are artificial. This leads to ideas such as the pursuit of human rights violators across state boundaries, seeking to engage in development assistance. League of Nations and UN Charters have strains of this type of liberal idealism: making peaceful settlement of disputes a new norm. Overcome past international conflict through institutionalized collective security mechanisms. * Some influential liberal ideas today: INTERDEPENDENCE and the rise of NON-STATE ACTORS. * Interdependence: Economic linkages, communication technologies finally making possible one world with one common humanity. All linked together, can’t go to war without causing hardship to all. This has been developed further in the 1990s to a school of thought which sees globalization as rendering war among major powers as impossible, would impoverish everyone, no one has an incentive to rock the globalization boat. * Rise of non-state actors: new non-state actors becoming more influential than the old states of realist international relations discourse: multinational companies many of which have greater annual turnover than developing countries’ GDPs, new cross-national issue groups: the Greens, Greenpeace, Amnesty International. These corporations and organizations are breaking down the state, establishing common interests across borders. Generally, foster peace. * Also, recently re-in vogue in the liberal camp is the DEMOCRATIC PEACE THESIS, the idea that democracies do not fight one another. * Liberal approaches have fostered much of the growth of INTERNATIONAL ORGANIZATIONS (neo-liberalism with emphasis on institutions). International organizations are seen as ways of mediating conflict among states, establishing bases of cooperation, establishing rational-legalistic codes of conduct under which all will be better off. Some liberal internationalists see the evolution of international organizations, the development of international law, the growth of cross-national civil society groups as evidence that the state is being transgressed, or at least having its capacity for war-generating action reduced. * ANALOGY TO DOMESTIC STATE at international level. As in the domestic state where the government provides some order to relations among citizens, so international organizations (while not a world government) can provide some stability, security, and predictability to inter-state interactions. Can prevent states from being trapped in the SECURITY DILEMMA (need force to protect self, arms build up scares others into thinking you are going to attack, they build up their forces, they scare you, endless cycle of build-up ultimately leading to violence. By making self more secure through arms, make self less secure by compelling arms acquisition on neighbour/rival), can foster and build on areas where cooperation helpful to solve mutual interests, cooperation reinforcing. States can learn through international organizations/cooperation and change their preferences and behaviors. * IRAQ WAR: Liberals would certainly see Saddam Hussein as a problem: authoritarian, had shown proclivity to invade others. Marxism Marxism is one of the basic theories of international relations. According to Marxists, both realism and liberalism/idealism are simply self-serving ideologies introduced by the economic elites to defend and justify global inequality. Instead, Marxists argue, class is the fundamental unit of analysis of international relations, and the international system has been constructed by the upper classes and the wealthiest nations in order to protect and defend their interests. The various Marxist theories of international relations agree that the international state system was constructed by capitalists and therefore serves the interests of wealthy states and corporations, which seek to protect and expand their wealth. According to Marxist theory the â€Å"First World† and â€Å"Third World† are merely components of a larger world system which originated in 16th-century European colonialism. Instead, these states actually make up the â€Å"core† and â€Å"periphery† of the world system — respectively, the central wealthy states which own and chiefly benefit from the mechanisms of production, and the impoverished â€Å"developing† countries which supply most of the human labour and natural resources exploited by the rich. States which do not fit either class, but lie somewhere in the middle of the model, are referred to as â€Å"semi-peripheral. † The core-periphery thesis of world-systems theory is based upon another body of work, dependency theory, which argues that the basis of international politics is the transfer of natural resources from peripheral developing countries to core wealthy states, mostly the Western industrialized democracies. The poor countries of the world, like the poor classes of the world, are said to provide inexpensive human and natural capital, while the wealthy countries' foreign policies are devoted to creating and maintaining this system of inequality. International economic law (such as the World Trade Organization) and other such systems are seen as means by which this is done. To combat these systems of inequality, traditional Marxists and dependency theorists have argued that poor countries should adopt economic control policies that can break them out of the prison of international economic controls, such as import substitution (government assistance to domestic producers and barriers to wealthy international corporations attempting to flood the market with mass-produced imports) rather than the export-based models usually favoured by international economic organizations such as the World Bank and International Monetary Fund.

Control risk Essay

The auditor obtains an understanding of the design and implementation of internal Control to make a preliminary assessment of control risk as part of the auditor’s overall Assessment of the risk of material misstatements. The auditor uses this preliminary assessment of control risk to plan the audit for each material class of transactions. However, in some instances the auditor may learn that the control deficiencies are significant such that the client’s financial statements may not be auditable. So, before making a preliminary assessment of control risk for each material class of transactions, the auditor must first decide whether the entity is auditable. Two primary factors determine auditability: the integrity of management and the ade – quacy of accounting records. If management lacks integrity, most auditors will not accept the engagement. The accounting records are an important source of audit evidence for most audit objectives. If the accounting records a re deficient, necessary audit evidence may not be available. For example, if the client has not kept duplicate sales invoices and vendors’ invoices, it is usually impractical to do an audit. In complex IT environments, much of the transaction information is available only in electronic form without generating a visible audit trail of documents and records. In that case, the company is usually still auditable; however, auditors must assess whether they have the necessary skills to gather evidence that is in electronic form and can assign personnel with adequate IT training and experience. After obtaining an understanding of internal control, the auditor makes a preliminary assessment of control risk as part of the auditor’s overall assessment of the risk of material misstatement. This assessment is a measure of the auditor’s expectation that internal controls will prevent material misstatements from occurring or detect and correct them if they have occurred. The starting point for most auditors is the assessment of entity-level controls. By nature, entity-level controls, such as many of the elements contained in the control environment, risk assessment, and monitoring components, have an overarching impact on most major types of transactions in each transaction cycle. For example, an ineffective board of directors or management’s failure to have any process to identify, assess, or manage key risks, has the potential to undermine controls for most of the transaction-related audit objectives. Thus,  auditors generally assess entity-level controls before assessing transaction specific controls. Once auditors determine that entity-level controls are designed and placed in operation, they next make a preliminary assessment for each transaction-related audit objective for each major type of transaction in each transaction cycle. For example, in the sales and collection cycle, the types of transactions usually involve sales, sales returns and allowances, cash receipts, and the provision for and write-off of uncollectible accounts. The auditor also makes the preliminary assessment for controls affecting audit objectives for balance sheet accounts and presentations Many auditors use a control risk matrix to assist in the control risk assessment process at the transaction level. The purpose is to provide a convenient way to organize assessing control risk for each audit objective. the control risk matrix for transaction-related audit objectives, auditors use a similar control risk matrix format to assess control risk for balance-related and presentation and disclosure-related audit objectives. Identify Audit Objectives The first step in the assessment is to identify the audit objectives for classes of transactions, account balances, and presentation and dis closure to which the assessment applies. For example, this is done for classes of transactions by applying the specific transaction-related audit objectives introduced earlier, which were stated in general form, to each major type of transaction for the entity. For example, the auditor makes an assessment of the occurrence objective for sales and a separate assessment of the completeness objective. Identify Existing Controls Next, the auditor uses the information discussed in the previous section on obtaining and documenting an understanding of internal control to identify the controls that contribute to accomplishing transaction-related audit objectives. One way for the auditor to do this is to identify controls to satisfy each objective. For example, the auditor can use knowledge of the client’s system to identify controls that are likely to prevent errors or fraud in the occurrence transaction-related audit objective. The same thing can be done for all other objectives. It is also helpful for the auditor to use the five control activities (separation of duties, proper authorization,  Adequate documents and records, physical control over assets and records, and Independent checks on performance) as reminders of controls. For example: Is there adequate separation of duties and how is it achieved? Are transactions properly authorized? Are pre-numbered documents properly accounted for? Are key master files properly restricted from unauthorized access? The auditor should identify and include only those controls that are expected to have the greatest effect on meeting the transaction-related audit objectives. These are often called key controls. The reason for including only key controls is that they will be sufficient to achieve the transaction-related audit objectives and also provide audit efficiency. Associate Controls with Related Audit Objectives Each control satisfies one or more related audit objectives. This can be seen for transaction-relatedaudit objectives. The body of the matrix is used to show how each control contributes To the accomplishment of one or more transaction-related audit objectives. In this , a C was entered in each cell where a control partially or fully satisfied an bjective. A similar control risk matrix would be completed for balance-related and presentation and disclosure-related audit objectives. For example, the mailing of statements to customers satisfies three objectives in the audit of Hillsburg Hardware, which is indicated by the placement of each C on the row . Identify and Evaluate Control Deficiencies, Significant Deficiencies, and Material Weaknesses Auditors must evaluate whether key controls are absent in the design of internal control over financial reporting as a part of evaluating control risk and the likelihood of financial statement misstatements. Auditing standards define three levels of the absence of internal controls: 1. Control deficiency. A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect mis-statements on a timely basis in the normal course of performing theirassigned functions. A design deficiency exists if a necessary control is missing or not properly designed. An operation deficiency exists if a well-designed control does not operate as designed or if the person performing the control is insufficiently qualified or authorized. 2. Significant deficiency. A significant deficiency exists if one or more control deficiencies exist that is less severe than a material weakness (defined below), but important enough to merit attention by those responsible for oversight of the company’s financial reporting. 3. Material weakness. A material weakness exists if a significant deficiency, by itself, or in combination with other significant deficiencies, results in a reason – able possibility that internal control will not prevent or detect material financial statement misstatements on a timely basis. To determine if a significant internal control deficiency or deficiencies are a material weakness, they must be evaluated along two dimensions: likelihood and significance. If there is more than a reasonable possibility (likelihood) that a material misstatement (significance) could result from the significant deficiency or deficiencies, then it is considered a material weakness. A five-step approach can be used to identify deficiencies, significant deficiencies, and Material weaknesses. 1. Identify existing controls. Because deficiencies and material weaknesses are the absence of adequate controls, the auditor must first know which controls exist. The methods for identifying controls have already been discussed. 2. Identify the absence of key controls. Internal control questionnaires, flow charts, and walkthroughs are useful tools to identify where controls are lacking and the likelihood of misstatement is therefore increased. It is also useful to examine the control risk matrix, such as to look for objectives where there are no or only a few controls to prevent or detect misstatements. 3. Consider the possibility of compensating controls. A compensating control is one Elsewhere in the system that offsets the absence of a key control. A common example in a small business is the active involvement of the owner. When a compensating control exists, there is no longer a significant deficiency or material weakness. 4. Decide whether there is a significant deficiency or material weakness. The likelihood of misstatements and their materiality are used to evaluate if there are significant deficiencies or material weaknesses. 5. Determine potential misstatements that could result. This step is intended to identify specific misstatements that are likely to result because of the significant deficiency or material weakness. The importance of a significant deficiency  or material weakness is directly related to the likelihood and materiality of potential misstatements. Associate Significant Deficiencies and Material Weaknesses with Related Audit Objectives The same as for controls, each significant deficiency or material weakness can apply to one or more related audit objectives. In the case of Hillsburg, there are two significant deficiencies, and each applies to only one transaction-related objective. The significant deficiencies are shown in the body of the figure by a D in the appropriate objecti ve column. Assess Control Risk for Each Related Audit Objective After controls, significant deficiencies, and material weaknesses are identified and associated with transaction-related audit objectives, the auditor can assess control risk for transaction related audit objectives. This is the critical decision in the evaluation of internal control. The auditor uses all of the information discussed previously to make a subjective control risk assessment for each objective. There are different ways to express this assessment. Some auditors use a subjective expression such as high, moderate, or low. Others use numerical probabilities such as 1.0, 0.6, or 0.2. Again, the control risk matrix is a useful tool for making the assessment. This assessment is not the final one. Before making the final assessment at the end of the integrated audit, the auditor will test controls and perform substantive tests. These Procedures can either support the preliminary assessment or cause the auditor to make changes. In some cases, management can correct deficiencies and material weaknesses before the auditor does significant testing, which may permit a reduction in control risk. After a preliminary assessment of control risk is made for sales and cash receipts, the auditor can complete the three control risk rows of the evidence-planning worksheet . If tests of controls results do not support the preliminary assessment of control risk, the auditor must modify the worksheet later. Alternatively, the auditor can wait until tests of controls are done to complete the three control risk rows of the worksheet. As part of understanding internal control and assessing control risk, the auditor is required to communicate certain matters to those charged with governance. This Information and other recommendations about controls are also often communicated to management. Communications to Those  Charged With Governance The auditor must communicate significant deficiencies and material weaknesses in writing to those charged with governance as soon as the auditor becomes aware of their existence. The communication is usually addressed to the audit committee and to management. Timely communications may provide management an opportunity to address control deficiencies before management’s report on internal control must be issued. In some instances, deficiencies can be corrected sufficiently early such that both management and the auditor can conclude that controls are operating effectively as of the balance sheet date. Regardless, these communications must be made no later than 60 days following the audit report release. Management Letters In addition to these matters, auditors often identify less significant internal control-related issues, as well as opportunities for the client to make operational improvements. These should also be communicated to the client. The form of communication is often a separate letter for that purpose, called a management letter. Although management letters are not required by auditing standards, auditors generally prepare them as a value-added service of the audit. Test of controls We’ve examined how auditors link controls, significant deficiencies, and material Weaknesses in internal control to related audit objectives to assess control risk for each objective. Now we’ll address how auditors test those controls that are used to support a control risk assessment. For example, each key control that the auditor intends to rely on to support a control risk of medium or low must be supported by sufficient tests of controls. We will deal with tests of controls for both audits of internal control for financial reporting and audits of financial statements. Assessing control risk requires the auditor to consider both the design and operation of controls to evaluate whether they will likely be effective in meeting related audit objectives. During the understanding phase, the auditor will have already gathered some evidence in support of both the design of the controls and their implementation by using procedures to obtain an understanding . In most cases, the auditor will not have gathered  enough evidence to reduce assessed control risk to a sufficiently low level. The auditor must therefore obtain additional evidence about the operating effectiveness of controls throughout all, or at least most, of the period under audit. The procedures to test effectiveness of controls in support of a reduced assessed control risk are called tests of controls. If the results of tests of controls support the design and operation of controls as expected, the auditor uses the same assessed control risk as the preliminary assessment. If, however, the tests of controls indicate that the controls did not operate effectively, the assessed control risk must be reconsidered. For example, the tests may indicate that the application of a control was curtailed midway through the year or that the person applying it made frequent misstatements. In such situations, the auditor uses a higher assessed control risk, unless compensating controls for the same related audit objectives are identified and found to be effective. Of course, the auditor must also consider the impact of those controls that are not operating effectively on the auditor’s Report on internal control. Procedures for Tests of Controls The auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Management’s testing of internal control will likely include the same types of procedures. The four types of procedures are as follows: 1. Make inquiries of appropriate client personnel. Although inquiry is not a highly reliable source of evidence about the effective operation of controls, it is still appropriate. For example, to determine that unauthorized personnel are denied access to computer files, the auditor may make inquiries of the person who controls the computer library and of the person who controls online access security password assignments. 2. Examine documents, records, and reports. Many controls leave a clear trail of documentary evidence that can be used to test controls. Suppose, for example, that when a customer order is received, it is used to create a customer sales order, which is approved for credit. Then the customer order is attached to the sales order as authorization for further processing. The auditor can test the control by examining the documents to make sure that they are complete and properly matched and that required signatures or initials are present. 3. Observe control-related  activities. Some controls do not leave an evidence trail, which means that it is not possible to examine evidence that the control was executed at a later date. For example, separation of duties relies on specific persons performing specific tasks, and there is typically no documentation of the separate performance. For controls that leave no documentary evidence, the auditor generally observes them being applied at various points during the year. 4. Reperform client procedures. There are also control-related activities for which there are related documents and records, but their content is insufficient for the auditor’s purpose of assessing whether controls are operating effectively. For example, assume that prices on sales invoices are obtained from the master price list, but no indication of the control is documented on the sales invoices. In these cases, it is common for the auditor to reperform the control activity to see whether the proper results were obtained. For this example, the auditor can re perform the procedure by tracing the sales prices to the authorized price list in effect at the date of the transaction. If no misstatements are found, the auditor can conclude that the procedure . Extent of Procedures The extent to which tests of controls are applied depends on the preliminary assessed control risk. If the auditor wants a lower assessed control risk, more extensive tests of controls are applied, both in terms of the number of controls tested and the extent of the tests for each control. For example, if the auditor wants to use a low assessed control risk, a larger sample size for documentation, observation, and re performance procedures should be applied. The extent of testing also depends on the frequency of the operation of the controls, and whether it is manual or automated. Reliance on Evidence from the Prior Year’s Audit When auditors plan to use evidence about the operating effectiveness of internal control obtained in prior audits, auditing standards require tests of the controls’ effectiveness at least every third year. If auditors determine that a key control has been changed since it was last tested, they should test it in the current year. When there are a number of controls tested in prior audits that have not been changed, auditing standards  require auditors to test some of those controls each year to ensure there is a rotation of controls testing throughout the three year period. Testing of Controls Related to Significant Risks Significant risks are those risks that the auditor believes require special audit consideration. When the auditor’s risk assessment procedures identify significant risks, the auditor is required to test the operating effectiveness of controls that mitigate these risks in the current year audit, if the auditor plans to rely on those controls to support a control risk assessment below 100%. The greater the risk, the more audit evidence the auditor should obtain that controls are operating effectively. Testing Less Than the Entire Audit Period Recall that management’s report on internal control deals with the effectiveness of internal controls as of the end of the fiscal year. PCAOB Standard 5 requires the auditor to perform tests of controls that are adequate to determine whether controls are operating effectively at year-end. The timing of the auditor’s tests of controls will therefore depend on the nature of the controls and when the company uses them. For controls that are applied throughout the accounting period, it is usually practical to test them at an interim date. The auditor will then determine later if changes in controls occurred in the period not tested and decide the implication of any change. Controls dealing with financial statement preparation occur only quarterly or at year-end and must therefore also be tested at quarter and year-end. Relationship between Tests of Controls and Procedures to Obtaining Understanding There is a significant overlap between tests of controls and procedures to obtain an understanding. Both include inquiry, documentation, and observation. There are two primary differences in the application of these common procedures. 1. In obtaining an understanding of internal control, the procedures to obtain an understanding are applied to all controls identified during that phase. Tests of controls, on the other hand, are applied only when the assessed control risk has not been satisfied by the procedures to obtain an understanding. 2. Procedures to obtain an  understanding are performed only on one or a few transactions or, in the case of observations, at a single point in time. Tests of controls are performed on larger samples of transactions (perhaps 20 to 100), and often, observations are made at more than one point in time. For key controls, tests of controls other than re performance are essentially an Extension of procedures to obtain an understanding. Therefore, assuming the auditors plan to obtain a low assessed control risk from the beginning of the integrated audit, they will likely combine both types of procedures and perform them simultaneously. One option is to perform the audit procedures separately, where minimum procedures to obtain an understanding of design and operation are performed, followed by additional tests of controls. An alternative is to combine both columns and do them simultaneously. The same amount of evidence is accumulated in the second approach, but more efficiently. The determination of the appropriate sample size for tests of controls is an important audit decisions. Detection risk and the design of substantive tests We’ve focused on how auditors assess control risk for each related audit objective and support control risk assessments with tests of controls. The completion of these activities is sufficient for the audit of internal control over financial reporting, even though the report will not be finalized until the auditor completes the audit of financial statements. The auditor uses the control risk assessment and results of tests of controls to determine planned detection risk and related substantive tests for the audit of financial statements. The auditor does this by linking the control risk assessments to the balance related audit objectives for the accounts affected by the major transaction types and to the four presentations and disclosure audit objectives. The appropriate level of detection risk for each balance-related audit objective is then decided using the audit risk model. The relationship of transaction-related audit objectives to balance-related audit objectives and the selection and design of audit procedures for substantive tests of financial statement. Types of test In developing an overall audit plan, auditors use five types of tests to determine whether financial statements are fairly stated. Auditors use risk  assessment procedures to assess the risk of material misstatement, represented by the combination of inherent risk and control risk. The other four types of tests represent further audit procedures performed in response to the risks identified. Each audit procedure falls into one, and sometimes more than one, of these five categories. Figure 13-1 shows the relationship of the four types of further audit procedures to the audit risk model. As Figure 13-1 illustrates, tests of controls are performed to support a reduced assessment of control risk, while auditors use analytical procedures and tests of details of balances to satisfy planned detection risk. Substantive tests of transactions affect both control risk and planned detection risk, because they test the effectiveness of internal controls and the dollar amounts of transactions. Risk Assessment Procedures TThe second standard of fieldwork requires the auditor to obtain an understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement in the client’s financial statements. Risk assessment procedures are performed to assess the risk of material misstatement in the financial statements. The auditor performs tests of controls, substantive tests of transactions, analytical procedures, and tests of details of balances in response to the auditor’s assessment of the risk of material misstatements. The combination of these our types of further audit procedures provides the basis for the auditor’s opinion, as illustrated by Figure 13-1. A major part of the auditor’s risk assessment procedures are done to obtain an Understanding of internal control. Procedures to obtain an understanding of internal control were studied and focus on both the design and implementation of internal control and are used to assess control risk for each transaction-related audit objectively Tests of Controls EThe auditor’s understanding of internal control is used to assess control risk for each transaction-related audit objective. Examples are assessing the accuracy objective for sales transactions as low and the occurrence objective as moderate. When control policies and procedures are believed to be effectively designed, the auditor assesses control risk at a level that reflects the relative effectiveness of those controls. To obtain sufficient  appropriate evidence to support that assessment, the auditor performs tests of controls.S Tests of controls, either manual or automated, may include the following types of evidence. (Note that the first three procedures are the same as those used to obtain an understanding of internal control.) †¢ Make inquiries of appropriate client personnel †¢ Examine documents, records, and reports †¢ Observe control-related activities †¢ Reperform client procedures Auditors perform a system walkthrough as part of procedures to obtain an under – standing to help them determine whether controls are in place. The walkthrough is normally applied to one or a few transactions and follows that transaction through the entire process. For example, the auditor may select one sales transaction for a system walk through of the credit approval process, then follow the credit approval process from initiation of the sales transaction through the granting of credit. Tests of controls are also used to determine whether these controls are effective and usually involve testing a sample of transactions. As a test of the operating effectiveness of the credit approval process, for example, the auditor might examine a sample of 50 sales transactions from throughout the year to determine whether credit was granted before the shipment of goods. Procedures to obtain an understanding of internal control generally do not provide sufficient appropriate evidence that a control is operating effectively. An exception may apply for automated controls because of their consistent performance. The auditor’s procedures to determine whether the automated control has been implemented may also serve as the test of that control, if the auditor determines there is minimal risk that the automated control has been changed since the understanding was obtained. Then, no additional tests of controls would be required. The amount of additional evidence required for tests of controls depends on two things: 1. The extent of evidence obtained in gaining the understanding of internal control 2. The planned reduction in control risk Figure 13-2 (p. 406) shows the role of tests of controls in the audit of the sales and collection cycle relative to other tests performed to provide  sufficient appropriate evidence for the auditor’s opinion. Note the un shaded circles with the words â€Å"Audited by TOC.† For simplicity, we make two assumptions: Only sales and cash receipts trans – actions and three general ledger balances make up the sales and collection cycle and the beginning balances in cash and accounts receivable were audited in the previous year and are considered correct. If auditors verify that sales and cash receipts transactions are correctly recorded in the accounting records and posted to the general ledger, they can conclude that the ending balances in accounts receivable and sales are correct. (Cash disbursements transactions will OF have to be audited before the auditor can reach a conclusion about the ending balance in the cash account.) One way the auditor can verify recording of transactions is to perform tests of controls. If controls are in place over sales and cash receipts transactions, the auditor can perform tests of controls to determine whether the six transaction-related audit objectives are being met for that cycle. Substantive tests of transactions, which we will examine in the next section, also affect audit assurance for sales and cash receipts transactions. Substantive Tests of TransactionsSTS Substantive tests are procedures designed to test for dollar misstatements (often called monetary misstatements) that directly affect the correctness of financial statement balances. Auditors rely on three types of substantive tests: substantive tests of transactions, substantive analytical procedures, and tests of details of balances. Substantive tests of transactions are used to determine whether all six transactions related audit objectives have been satisfied for each class of transactions. Two of those objectives for sales transactions are recorded sales transactions exist (occurrence objective) and existing sales transactions are recorded (completeness objective for the six transaction-related audit objectives. When auditors are confident that all transactions were correctly recorded in the journals and correctly posted, considering all six transaction-related audit objectives, they can be confident that general ledger totals are correct. Figure 13-2 illustrates the role of substantive tests of transactions in the audit of the sales and collection cycle by lightly shaded circles with the words â€Å"Audited by STOT.† Observe that both tests of controls and substantive tests of transactions are performed for transactions in the cycle, not on the ending account  balances. The auditor verifies the recording and summarizing of sales and cash receipts transactions by performing substantive tests of transactions. Figure 13-2 shows one set of tests for sales and another for cash receipts. Analytical Procedures analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Auditing standards require that they be done during planning and completing the audit. Although not required, analytical procedures may also be performed to audit an account balance. The two most important purposes of analytical procedures in the audit of account balances are to: 1. Indicate possible misstatements in the financial statements 2. Provide substantive evidence Analytical procedures done during planning typically differ from those done in the testing phase. Even if, for example, auditors calculate the gross margin during planning, they probably do it using interim data. Later, during the tests of the ending balances, they will recalculate the ratio using full-year data. If auditors believe that analytical procedures indicate a reasonable possibility of misstatement, they may perform additional analytical procedures or decide to modify tests of details of balances. When the auditor develops expectations using analytical procedures and concludes that the client’s ending balances in certain accounts appear reasonable, certain tests of details of balances may be eliminated or sample sizes reduced. Auditing standards state that analytical procedures are a type of substantive test (referred to as substantive analytical procedures), when they are performed to provide evidence about an account balance. The Extent to which auditors may be willing to rely on substantive analytical procedures in support of an account balance depends on several factors, including the precision of the expectation developed by the auditor, materiality, and the risk of material misstatement. Figure 13-2 illustrates the role of substantive analytical procedures in the audit of the sales and collection cycle by the dark shaded circles with the words â€Å"Audited by AP.† Observe that the auditor performs substantive analytical procedures on sales and Cash receipts transactions, as well as on the ending balances of the accounts in the cycle. Tests of Details of Balances Tests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. The primary emphasis in most tests of details of balances is on the balance sheet. Examples include confirmation of customer balances for accounts receivable, physical examination of inventory, and examination of vendors’ statements for accounts payable. Tests of ending balances are essential because the evidence is usually obtained from a source independent of the client, which is considered highly reliable. Much like for transactions, the auditor’s tests of details of balances must satisfy all balance-related audit objectives for each significant balance sheet account. Figure 13-2 illustrates the role of tests of details of balances by the circles with half dark and half light shading and the words â€Å"Audited by TDB.† Auditors perform detailed tests of the ending balances for sales and accounts receivable, including procedures such as confirmation of account receivable balances and sales cutoff tests. The extent of these tests depends on the results of tests of controls, substantive tests of transactions, and substantive analytical procedures for these accounts. Tests of details of balances help establish the monetary correctness of the accounts they relate to and therefore are substantive tests. For example, confirmations test for monetary misstatements in accounts receivable and are therefore substantive tests. Similarly, counts of inventory and cash on hand are also substantive tests. OSelect the appropriate types of audit tests Typically, auditors use all five types of tests when performing an audit of the financial statements, but certain types may be emphasized, depending on the circumstances. Recall that risk assessment procedures are required in all audits to assess the risk of material misstatement while the other four types of tests are performed in response to the risks identified to provide the basis for the auditor’s opinion. Note also that only risk assessment procedures, especially procedures to obtain an understanding of controls, and tests of controls are performed in an audit of internal control over financial reporting. Several factors influence the auditor’s choice of the types of tests to select, including the availability of the eight types of evidence, the relative costs of each type of test, the effectiveness of  internal controls, and inherent risks. Only the first two are discussed further because the last two were discussed in earlier chapters. Availability of Types of Evidence for Further Audit Procedures OEach of the four types of further audit procedures involves only certain types of evidence (confirmation, documentation, and so forth. †¢ More types of evidence, six in total, are used for tests of details of balances than for any other type of test. †¢ Only tests of details of balances involve physical examination and confirmation. †¢ Inquiries of the client are made for every type of test. †¢ Documentation is used in every type of test except analytical procedures. †¢ Re performance is used in every type of test except analytical procedures. Auditors may re perform a control as part of a transaction walkthrough or to test a control that is not supported by sufficient documentary evidence. †¢ Recalculation is used to verify the mathematical accuracy of transactions when per forming substantive test of transactions and account balances when per – forming tests of details of balances. Relative Costs When auditors must decide which type of test to select for obtaining sufficient appropriate evidence, the cost of the evidence is an important consideration. The types of tests are listed below in order of increasing cost: †¢ Analytical procedures †¢ Risk assessment procedures, including procedures to obtain an understanding of internal control †¢ Tests of controls †¢ Substantive tests of transactions †¢ Tests of details of balances Analytical procedures are the least costly because of the relative ease of making calculations and comparisons. Often, considerable information about potential misstatements can be obtained by simply comparing two or three numbers. Risk assessment procedures, including procedures to obtain an understanding of internal control, are not as costly as other audit tests because auditors can easily make inquiries and observations and perform planning analytical procedures. Also, examining such things as documents  summarizing the client’s business operations and processes and management and governance structure are relatively cheaper than other audit tests. Because tests of controls also involve inquiry, observation, and inspection, their relative costs are also low compared to substantive tests. However, tests of controls are more costly relative to the auditor’s risk assessment procedures due to a greater extent of testing required to obtain evidence that a control is operating effectively, especially when those tests of controls involve re performance. Often, auditors can perform a large number of tests of controls quickly using audit software. Such software can test controls in clients’ computerized accounting systems, such as in computerized accounts receivable systems that automatically authorize sales to existing customers by comparing the proposed sales amount and existing accounts receivable balance with the customer’s credit limit. Substantive tests of transactions cost more than tests of controls that do not include re performance because the former often require recalculations and tracings. In a computerized environment, however, the auditor can often perform substantive tests of transactions quickly for a large sample of transactions. Tests of details of balances almost always cost considerably more than any of the Other types of procedures because of the cost of procedures such as sending confirmations and counting inventories. Because of the high cost of tests of details of balances, auditors usually try to plan the audit to minimize their use. Naturally, the cost of each type of evidence varies in different situations. For example, the cost of an auditor’s test-counting inventory (a substantive test of the details of the inventory balance) often depends on the type and dollar value of the Inventory, its location, and the number of different items. Relationship between Tests of Controls and Substantive Tests To better understand tests of controls and substantive tests, let’s examine how they differ. An exception in a test of control only indicates the likelihood of misstatements affecting the dollar value of the financial statements, whereas an exception in a substantive test of transactions or a test of details of balances is a financial statement misstatement. Exceptions in tests of controls are called control test deviations. From the three levels of control deficiencies: deficiencies, significant deficiencies, and  material weaknesses. Auditors are most likely to believe material dollar misstatements exist in the financial statements when control test deviations are considered to be significant deficiencies or material weaknesses. Auditors should then perform substantive tests of transactions or tests of details of balances to determine whether material dollar misstatements have actually occurred. Assume that the client’s controls require an independent clerk to verify the quantity, price, and extension of each sales invoice, after which the clerk must initial the duplicate invoice to indicate performance. A test of control audit procedure is to inspect a sample of duplicate sales invoices for the initials of the person who verified the information. If a significant number of documents lack initials, the auditor should consider implications for the audit of internal control over financial reporting and follow up with substantive tests for the financial statement audit. This can be done by extending tests of duplicate sales invoices to include verifying prices, extensions, and footings (substantive tests of transactions) or by increasing the sample size for the confirmation of accounts receivable (substantive test of details of balances). Even though the control is not operating effectively, the invoices may still be correct, especially if the person originally preparing On the other hand, if no documents or only a few of them are missing initials, the control will be considered effective and the auditor can therefore reduce substantive tests of transactions and tests of details of balances. However, some re performance and recalculation substantive tests are still necessary to provide the auditor assurance that the clerk did not initial documents without actually performing the control procedure or performed it carelessly. Because of the need to complete some re performance and recalculation tests, many auditors perform them as a part of the original tests of controls. Others wait until they know the results of the tests of controls and then determine the total sample size needed. Relationship between Analytical Procedures and Substantive Tests Like tests of controls, analytical procedures only indicate the likelihood of misstatements affecting the dollar value of the financial statements. Unusual fluctuations in the relationships of an account to other accounts, or to nonfinancial information, may indicate an increased likelihood that material misstatements exist without necessarily providing direct evidence of a  material misstatement. When analytical procedures identify unusual fluctuations, auditors should perform substantive tests of transactions or tests of details of balances to determine whether dollar misstatements have actually occurred. If the auditor performs substantive analytical procedures and believes that the likelihood of material misstatement is low, other substantive tests can be reduced. For accounts with small balances and only minimal potential for material misstatements, such as many supplies and prepaid expense accounts, auditors often limit their tests to substantive analytical procedures if they conclude the accounts are reasonably stated. Trade-Off between Tests of Controls and Substantive Tests There is a trade-off between tests of controls and substantive tests. During planning, auditors decide whether to assess control risk below the maximum. When they do, they must then perform tests of controls to determine whether the assessed level of control risk is supported. (They must always perform test of controls in an audit of internal control over financial reporting.) If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased, and planned substantive tests can therefore be reduced. Figure 13-3 shows the relationship between substantive tests and control risk assessment (including tests of controls) at differing levels of internal control effectiveness Impact of information technology on audit testing Auditing standards provide guidance for auditors of entities that transmit process, maintain, or access significant information electronically. Examples of electronic evidence include records of electronic fund transfers and purchase orders transmitted through electronic data interchange (EDI). Evidence of the performance of automated controls, such as the computer’s comparison of proposed sales orders to customer credit limits, may also only be in electronic form. The standards recognize that when a significant amount of audit evidence exists in electronic form, it may not be practical or possible to reduce detection risk to an acceptable level by performing only substantive tests. For example, the potential for improper initiation or alteration of information may be greater if information is maintained only in electronic form. In these circumstances, the auditor should perform  tests of controls to gather evidence in support of an assessed level of control risk below maximum for the affected financial statement assertions. Although some substantive tests are still required, the auditor can significantly reduce substantive tests if the results of tests of controls support the effectiveness of controls. In the audit of a larger public company, computer-performed controls (these are called automated controls) must be tested if the auditor considers them to be key controls for reducing the likelihood of material misstatements in the financial statements. Because of the inherent consistency of IT processing, however, the auditor may be able to reduce the extent of testing of an automated control. For example, software based control is almost certain to function consistently unless the program is changed. Once auditors determine an automated control is functioning properly, they can focus subsequent tests on assessing whether any changes have occurred that will limit the effectiveness of the control. Such tests might include determining whether any changes have occurred to the program and whether these changes were properly authorized and tested prior to implementation. This approach leads to significant audit efficiencies when the auditor determines that automated controls tested in the prior year’s audit have not been changed and continue to be subject to effective general controls. To test automated controls or data, the auditor may need to use computer-assisted audit techniques or use reports produced by IT to test the operating effectiveness of IT general controls, such as program change controls and access controls. In many cases, testing of automated controls may be performed by IT audit specialists. When auditors test manual controls that rely on IT-generated reports, they must consider both the Effectiveness of management’s review and automated controls over the accuracy of Information in the report.

Objected Oriented Programming Paper Essays

Objected Oriented Programming Paper Essays Objected Oriented Programming Paper Essay Objected Oriented Programming Paper Essay Objected Oriented Programming Paper IT/218 May 13, 2012 Farhad Malek-Asghar When it comes to writing a program there are so many ways a person can approach the problem. Think of it this way, a chef following a recipe can look at the ingredients and decided to add more of one thing and less of another or the chef can follow the recipe exactly. As long as the chef uses common logic on blending foods the dish will come out correctly. The same is true when building a program. A programmer has many tools to choose from to make it more or less complicated. The programmer also has several tools to choose from to ensure the program runs. So let me go over some of these essential tools right now and how they relate to one another. The first tool a programmer has to work with is called Structures. According to Cprogramming. com (1997), Structures are a way of storing many different values in variables of potentially different types under the same name. This makes it a more modular program, which is easier to modify because its design makes things more compact. So in retrospect they are inherently more useful when a lot of data needs to be grouped together like large databases. Next we have Classes. According to Cprogramming. com (1997), Classes are collections of data related to a single object type. Classes not only include information regarding the real world object, but also functions to access the data, and classes possess the ability to inherit from other classes. Try to think of Classes as a television. Public parts of the classes can relate to the parts ofa television that people tend to use. An example of this would be the volume or channel changing buttons. Each function is essential in the overall operation of the television and so is true about Classes. Then you have Unions. According to Microsoft (2012), A Union is a structure like type that is provided in C to members, and read from them, in the same manner. However, members of a structure occupy adjacent areas of memory, but members of a union share the same data space. Unions are a great way of saving memory, especially when running programs across multiple servers but they should be used cautiously due to that that assigning values to one Union can essentially affect the others. Next in your tool box is something called Inheritance which is an important feature of any class especially when it comes to object oriented programming. Inheritance allows you to create a hierarchy of classes, with various classes of more specific natures inheriting the general aspects of more generalized classes (Cprogramming. com, 1997). Think of a Bear Class and how it relates toa Public Animal. From there you can Just add on to or take away from depending on which way you want to go. Then there is Objects and how they relate to the rest of the tools in the object oriented programming bag. Stroustrup (1992), In C++, an object is a region of storage with associated semantics. Objects are usually referred to by references, which are aliases for an object. If you think how Classes and Objects are related, they basically define the behavior of objects within a program. Finally you have Polymorphism which is a very powerful feature in object oriented programming. According to exforsys (2000), Polymorphism is the ability to use an operator or method in different ways. Polymorphism gives different meanings or functions to the operators or methods. In short it refers to the operations, codes, or objects that are essentially different. When it comes to object oriented programming these are some of the important ools a programmer has in their arsenal. Like I stated before at the beginning of my paper programming or writing a code is like a chef creating a dish from a recipe. Each ingredient or in this case tools add different flavors to the program or code. Essentially tying everything together allowing the program to run. It does not matter whether or not you are an experience chef or programmer to make it work. All you need to do is be organized in your thoughts and actions, utilizing the tools available to you. References Cprogramming. com. (1997). Structures in C++. Retrieved from http://

Free Essays on Lord Of The Flies Good Vs. Evil

Lord of the Flies: The Evil Within The novel Lord of the Flies, by William Golding, used a group of British boys beached on a deserted island to illustrate the malicious nature in mankind. Lord of the Flies deals with the changes the boys undergo as they gradually adapt to the freedom from society. William Golding’s basic philosophy is that man is inherently evil. He also expresses how symbolism and irony in such instances as the death of Simon, the beast within the boys, and the way Ralph was fervently hunted. Golding conveys symbolism as a valued technique throughout the chapters. One of the major key points of symbolism is the death of Simon. This corresponds to the loss of religious reasoning. Simon is mistaken as â€Å"the beast† and beaten to death. Jack’s tribe vigorously chants, â€Å"Kill the beast! Cut his throat! Spill his blood!† (152). Here, Simon had crawled out of the forest and the ring had opened to let him inside. As the boys killed Simon, they let out their savage urges and acted in a cannibalistic manner. Even after the death of Simon, Jack and his tribe did not feel any remorse to what they had done; killing to them had become second nature. â€Å"Only the beast lay still, a few yards from the sea† (153). After finally realizing that the supposed â€Å"beast† is actually Simon, a sudden storm arises and the group disbands for shelter. The storm subsided and the tides moved in and out, Simon’s body was washed out to sea. In this novel, society is communicated as symbolic and even ironic. One example referring to Golding’s view of society is the beast. The beast which lay within the boys represents the evil that dwells inside humanity. He believes that savagery is always in mankind, but need the proper situation to come out and cause a transformation of even the most innocent of us. For the boys the fear of the unknown on the island causes the terror of the beast. This ironic fear is a... Free Essays on Lord Of The Flies Good Vs. Evil Free Essays on Lord Of The Flies Good Vs. Evil Lord of the Flies: The Evil Within The novel Lord of the Flies, by William Golding, used a group of British boys beached on a deserted island to illustrate the malicious nature in mankind. Lord of the Flies deals with the changes the boys undergo as they gradually adapt to the freedom from society. William Golding’s basic philosophy is that man is inherently evil. He also expresses how symbolism and irony in such instances as the death of Simon, the beast within the boys, and the way Ralph was fervently hunted. Golding conveys symbolism as a valued technique throughout the chapters. One of the major key points of symbolism is the death of Simon. This corresponds to the loss of religious reasoning. Simon is mistaken as â€Å"the beast† and beaten to death. Jack’s tribe vigorously chants, â€Å"Kill the beast! Cut his throat! Spill his blood!† (152). Here, Simon had crawled out of the forest and the ring had opened to let him inside. As the boys killed Simon, they let out their savage urges and acted in a cannibalistic manner. Even after the death of Simon, Jack and his tribe did not feel any remorse to what they had done; killing to them had become second nature. â€Å"Only the beast lay still, a few yards from the sea† (153). After finally realizing that the supposed â€Å"beast† is actually Simon, a sudden storm arises and the group disbands for shelter. The storm subsided and the tides moved in and out, Simon’s body was washed out to sea. In this novel, society is communicated as symbolic and even ironic. One example referring to Golding’s view of society is the beast. The beast which lay within the boys represents the evil that dwells inside humanity. He believes that savagery is always in mankind, but need the proper situation to come out and cause a transformation of even the most innocent of us. For the boys the fear of the unknown on the island causes the terror of the beast. This ironic fear is a...

Risk of Nuclear Power Essay Example | Topics and Well Written Essays - 250 words

Risk of Nuclear Power - Essay Example For power generation, nuclear reactors use radioactive materials as fuel. From fuel enrichment stage its waste and even after that the radioactive materials remain active in emitting radiation. During fuel enrichment, transportations, handling, reactors operation and waste storage process a minor leakage of nuclear radiation brings sever health and environmental issues. The exposure from low to medium radiation badly damages the biological cells resulting different types of cancer and genetic diseases in progeny. Very high radiation exposer severely damages the most of human body systems stopping all functions that leads to an immediate death (Cohen n. d). A major risk associated with nuclear power generation is nuclear reactors core or fuel meltdown due to extremely high temperature. Though they are very few incidents of nuclear reactor meltdown yet they result number of casualties along with sever environmental consequences. Also, in case of natural calamity, the issues to control and shut down of nuclear reactors also impart another risk associated with nuclear power. Additionally, improper storage and handling of used reactors fuels also pose a threat both to humans and environment (Cohen n. d). The information given in article is relevant to the information presented by Trfil and Hazen in their book; The Sciences: An Integrated Approach in many respects. Both the works highlighted the radiation, its types, applications and the risks associated with radiation. Also detail discussion about the nuclear reactors, their structure and construction and types of nuclear reactions has been given in article just similar to the course work given in above mentioned book written by Trefil and Hazen (2007). The importance of above cited article is attributed due to fact that it gives detail information about nuclear radiation, the nuclear power generation and

Auditing research paper Essay Example | Topics and Well Written Essays - 500 words

Auditing research paper - Essay Example The digital sales increased by 53% over last year and net earnings increased by 6.9% to $80.4 million. Earnings per share went up by 17%. (GameStop Reports†¦) Due to previously announced planned investments and due to some strategic initiatives the earning per share in second quarter is likely to decline by $0.04 per share. The full year diluted earnings per share is estimated at $2.82 to $2.92 that is a rise of 6.4% to 10.2% over the last year of 2010. That means net earnings will be in the vicinity of $440 million to be up by almost 8-9% in comparison to last year of 2010. (GameStop Reports†¦) On the matter of quality of earnings, It will be pertinent to state that GameStop achieved record sales of $9.47 billion and net earnings of $408 million (up by 8.1%) in the year 2010. The last year’s earnings in the difficult market condition should be considered good as it shows increase in earnings by almost 8%. Net earnings to sales ratio is 4.3% that is also commendable. GameStop could generate $590 million of operating cash flow and reduced debt by $200 million that truly displays the quality of its earnings. (Brightman 2011) In view of the solid earnings performance, BB&T Capital Markets upgraded GameStop from hold to buy ratings with a $32 price target. The main reason for upgrading cited by BB&T is declining competition in the high margin used game market. Overall capital market’s response to the company was quite encouraging last year (Wilcox, 2010). Lazard Capital Market analyst commented stating that this is a notable achievement. He further stated that even assuming slow growth, digital will promise more than 0.5 billion revenue to GameStop in next two years. GameFly is a new entrant in the capital market hence it will take some time to have full-fledged financial data of the company; however, when compared with industry average it is found that GameStop is a low debt company that certainly displays it strength. Even