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Annotated Bibliography On Lte Deployment - 3024 Words

IT 377 Graduate research paper LTE deployment in Small cells Submitted by Anuya Prabhu Abstract: With the advent of high technological advancements in the field of telecommunication, it has become necessary to provide full capacity network coverage and high data rates to a user at all places. The research paper will focus on introducing small cells as a solution to the user needs by giving an overview of different kinds of architectures for LTE deployment in small cells and coordination techniques for synchronization between these architectures. The research paper will also include the analysis of mobility between systems working on 3GPP and non 3GPP standards. Mobile operators are working on Network Densification by deploying†¦show more content†¦Assistance with the current macro cell is required to power the small cells and coordinate with internet and radio backhaul and maintaining the Quality of Service (QOS) in the process [1]. Figure 1 LTE deployment in small cells Why small cells? Small cells are beneficial in terms of the following aspects: 1) Coverage: Adding capacity to high traffic areas and extend coverage to hard-to-reach locations and indoor sites. 2) Capacity: Enhancing localized coverage 3) Data offloading: Providing robust 4G LTE coverage to customers in challenging coverage areas Small cells mainly consist of the femtocells, picocells, and microcells. The network can also be known by â€Å"distributed radio technology† which consists of centralized baseband units and remote radio heads. â€Å"Beamformingtechnology (focusing a radio signal on a very specific area) can be utilized to further enhance or focus small cell coverage†. The common factor binding all of these technologies is that all are centrally managed. [13] The range of small is from 10 meters within urban and in-building locations to 2 km for a rural location. Picocells and microcells can also have a range of a few hundred meters to a few kilometres, but femto cells do not have the self-arranging capability. [13] There is need for backhaul to connect the small cells to the core network, internet

Psychology of Perception & Communication †MyAssignmenthelp.com

Question: Discuss about thePsychology of Perception Communication. Answer: Creating emotion The three emotions from Plutchiks wheel Creative process Fear is what drives some of my behavior and so it is critical in my life and its presence is non-negotiable. That is why it has a medium color. For example, fear of diseases makes me maintain high levels of hygiene. Joy takes up a larger portion because it makes a basic part of my life. I always strive to maintain my happiness and that is why it has a bright color. Sadness is also part of me because a lot of things also happen to me that make me lose my morale and thus it has a dark color. Rationale ) This picture shows that my emotions are quite well organized because I am able to decide how and where to display my emotions. I am able to keep myself away from risks and the same time enjoy myself because I can control my emotions strategically. The emotions in this picture reflect the true nature of what goes on in my daily life occurrences. For example, the portion of joy is larger than the rest meaning my life is quite a happy one but is hit with challenges which bring about fear and sadness. Examples of your creativity ) List the six resources of creativity found in people i) Intellectual ability- according to Goldberg (2011), people search for complicated solutions while simple ones are easier to implement and I know that I am able to come up with quick and simple solutions. ii) Knowledge- I am able to analyze problems effectively from their root cause and as a result I am able to come up with possible solutions. Thinking styles- I am able to distinguish between ideas or things that will be helpful to me and those that are a waste of time. iv) Personality- I am not much of a risk taker but I am able to overcome obstacles and work hard to improve myself further. v) Motivation- I am mostly motivated to perform a task I have a clear definition of or a task that has a reward attached on it. vi) Environment-This is the surrounding of a person (Amabile, 2006). For my case, I am in a surrounding where Im free to express my ideas based on my creativity especially since my parents support me very much. ) List examples of each i) One day, we ran short of paint while painting and the only available paint were in halves so I used my intellectual ability and painted the walls systematically so that it would look like a design. ii) I came to notice that my younger siblings were always using abusive language as a result of watching overrated movies so I used my knowledge and made sure they stopped watching them. My thinking styles enabled me to choose my friends wisely and only kept those who added value in my life. iv) My personality enable to strive to improve myself hence I search for side jobs to keep me busy and help me earn income. v) I am always motivated to work in the kitchen because I love cooking and anything concerned with baking. vi) I am a talented artist and most of my friends share the same talent. We are able to help each other because we share the same skills. Personality Traits Analysis Personality trait Indicate your score on given line where 1=weak ; 10=strong Give one specific example for that trait Is trait nature, nature or both Explain why you selected nature, nature or both, and give a specific example O Curious 1 10 I always want to know everything around me even the ones that do not concern me directly. nurture This is because I often find my parents snooping around I think I borrowed it from them. C Well organized 1 10 I am strict with how I place my items and if improperly arranged I get annoyed. nurture This is a trait I have acquired over the years due to good parenting. E Quiet 1 10 I only talk where necessary especially if it is around strangers. nature I have acquired this from my father who is a quiet guy. A Lenient 1 10 I will always let my younger siblings walk scot free after committing a mistake. nature This runs in the family because we are not aggressive people. N Even-tempered 1 10 I can repeat an instruction many times and will not get angry even if they are not followed. nurture I have been taught hot temperedness brings nothing but destruction therefore I maintain a low profile. References Amabile, T. M. (2006). Creativity in context: Update to the social psychology of creativity. Westview press. Goldberg, L. R. (2011). The structure of phenotypic personality traits. American psychologist, 48(1), 26.

Theoretical Foundations For Accounting †MyAssignmenthelp.com

Question: Discuss about the Theoretical Foundations For Accounting. Answer: Introduction According to MCA (2018) the central government can notify and formulate a National Financial Reporting Authority to supervise the issues pertaining to accountancy and auditing standards under section 132 of the Companies Act, 2013. The NFRA can recommend for the establishment of certainaccounting and auditing standards for their implementation on certain companies or their auditors. Also, it has the right to monitor and supervise the implementation of the regulations on the stated companies. The necessity for establishing NFRA has arisen due to the increase in theaccounting scams. It would thereby establish independent regulators and implement the auditing standards. It would further make sure that the audit empowers the independence of auditing firms thereby increasing investor and public confidence in the fiscal disclosures of the company. The establishment of NFRA would result in improved foreign and domestic investments, assisting in the globalization of business, the future development in the auditing profession and the development of economic growth. So, in this report, the literature review regarding the implementation of NFRA with the research problems and aims of the project will be explained. Also the explanation of theaccounting theories and techniques used in the collection of data and its outcomes will be assessed. Literature review According to Press Information Bureau (2018) the reasons for formation of NFRA are the increase in the number ofaccounting scams. Also, government of India wanted to establish independent regulatory authority for the implementation of auditing standards. This institution would make sure that the quality of audits empowers the independence of auditing firms and the quality of audits. It would therefore increase the investor and public confidence in the financial revelation made by the companies. As per the opinion of Usman (2017) the reasons for establishing NFRA were to incorporate transparency, corporate fairness and responsibility among the commercial institutions. The rise of corporate scams such as the Satyam scam and the PNB Fraud has led to the incorporation of corporate governance in India. It has encouraged the companies and the Government of India to emphasize on transparency and efficiency in the companies for their success, consistency and development. According to Sidharthal (2018) the scam of Punjab National bank has encouraged the government in establishing a new body to control and monitor the activities of the independent auditors and the auditing functions. Due to the conflict of interest with the ICAI and to align the auditing functions with the best international practices, the government has decided to set up a new authority to regulate the auditing functions of the listed and large unlisted companies. As per MCA (2016) NFRA is an independent regulatory authority under Companies Act, 2013. Its function and role is to implement and enforce the accounting and auditing standards and to monitor the work of the auditors. It is empowered to expel the auditors or the auditing firms in case of any frauds committed by them up to a period of 10 years with the imposition of heavy monetary penalties. Also, NFRA will assist in enhancing the foreign and the domestic investments, supporting globalization by aligning the Indian Accounting and Auditing Standards with the international practices and increasing the economic growth. According to Companies Act, 2013, the role and function of NFRA would be to recommend the formation and implementation of the auditing and accounting policies and standards to the Central Government (Mitra, 2016). The role of NFRA according to the Companies Act, 2013 is to recommend the formation and implementation of accounting and auditing policies and standards to the Central Government. Also, its responsibility is to regulate and implement the compliance with the auditing and accounting regulations and to supervise the quality of service delivered by the professionals. It further suggests the measures for improvement in the quality of services delivered by the professionals in this regard (India Filings, 2017). The role of NFRA is to examine the occurrence of the frauds either suo moto i.e. on its own or on the recommendation made by the Central Government regarding the issues of professional misbehavior performed by any professional affiliated by the ICAI. It has the supreme authority to solely investigate the matter. Also, its role will be the same as conferred to a civil court under the Code of Civil Procedure, 1908 in the matters pertaining to detection and production of the accounting books of the firm. Also, it has the authority to call and administer the presence of individuals and to investigate them on pledge. Its role is to assess any books and financial records of any individual referred in the case. It can also issue commissions for the verification of the witnesses or records. As per Baldwin and Black (2016) the key factors influencing the establishment of NFRA are the risk based methodology and the problem centric monitoring techniques of the committee establishing the body. Due to the recent failure of the auditors to access the Rs.12636 crore PNB fraud committed by the firms of Nirav Modi and Mehul Choksi provoked the government to approve the proposal to establish the NFRA. The rising number of accounting scams and the establishment of the independent regulators for the implementation of the auditing standards have given rise to the establishment of NFRA. Also, the application of the best quality services and their monitoring to improve and empower the independence of the audit firms has led to the origination of NFRA (Kattel, Kregel and Tonveronachi, 2015). The establishment of NFRA is a large step taken by the government of India to regulate the financial audits and in the prevention of scams in large listed and public unlisted companies .It would also examine other public entities where public interest is involved. Also, the establishment of the International Form of Independent Audit Regulators (IFIAR) in 2006 has led to the establishment of an independent audit regulator in India as well. The Government of India wants to align its auditing services with the international best services (Raghavan, 2018). NFRA is a monitoring body. It is not establish to replace any existing body such the Institute of Chartered Accountants of India. It will cover all the listed bodies and public unlisted bodies with a net worth or a paid up capital of more than or equals to Rs. 500 crores or an annual turnover of more than or equals to Rs.1000 crores as on 31st March of the last financial year would be eligible for the verification of its operations by NFRA. Also, its composition would be one Chairman appointed by the representatives of the government who would be an experienced person having an experience of not less than 25 years in the field of accountancy, auditing , finance or law. Three members would be full time members and they would be having the same qualifications as that of the chairman. Apart from this, 9 additional members would also be appointed in the NFRA (National Audit Office, 2015). The research problem/objective/ research questions What are the reasons for the establishment of National Financial Reporting Authority of India? What would be the role and functions of the National Financial Reporting Authority of India under Companies Act, 2013? What would be the factors influencing the establishment of this body? What would be the possible outcomes of the establishment of the National Financial Reporting Authority of India? Identification and explanation of the accounting theory adopted by NFRA Some of the accounting theories which would be adopted by NFRA would be the Positive Accounting Theory, Normative Theory and Public Interest Regulatory Theory. The positive accounting theory attributes to making predictions of the real world events and transforming them into accounting transactions. It explains the actions regarding the selection of the accounting policies by the firms and their reaction towards the newly proposed accounting standards. It intends to comprehend and forecast the selection of accounting standards across various firms. It further evaluates the economic consequences relating to the adoption of the accounting standards (Deloitte, 2017). Under the positive accounting method, the firms enhance their prospects for survival so they organize their activities in an efficient manner. As a result the firms will lessen their contract costs such as negotiation and monitoring costs. Normative theory is based on how the accounting processes are executed and it is not based on observations. This theory adopts various accounting approaches to end up to an appropriate accounting opinion. It informs the policy makers about the actions to be taken which are based on a theoretical principle. It starts with a theory and reduces itself to specific policies. For example, before the financial crisis, the securities owned by the bank were accounted for in the same way to real estate and other assets. But post financial crisis the accounting policies were altered and the financial assets were revalued at their current market values. This created unrealized gains and losses for the banks which proved to be a major driver of profit and loss (Loureno and Branco, 2015). It proved to be a major change in the accounting policies which would be driven by the principle not by the accounting treatment. A normative accounting theory pursues some basis of accounting measurement, specifically the accounting procedures and the contents of the financial reports. It is a type of deductive theory which initiates from goal assumptions and accounting procedures are derived from it. So there are two crucial elements of the normative theory viz. assumption of the goal and deduction (Ilias, Abdulatiff and Mohamed, 2016). Public Interest Regulatory Theory safeguards the benefits of the public at large. It is a concept related to welfare economics which justifies the implementation of regulations. It states that the market is categorized on the basis of certain aspects such as asymmetric information, externalities and imperfect competition which can be rectified through the use of regulation. It is based on assumptions such as the regulators should ensure perfect enforcement of the accounting policies .The regulators are inspired by social interests and interfere in the market to improve its situation. According to this theory the regulation of the firms and other economic factors promote the public interest (Alemi and Pasricha, 2016).The basic assumption of this theory is that the markets are prone to threats hence they operate inefficiently. These basic accounting theories are followed by International Financial Reporting Standards (IFRS). SO there would be a harmonization between the IFRS and NFRA (Srinivasa and Malyadri, 2015). Research Methodology and Analysis and Discussion of the Results The research methodology can be efficient to recognize the mechanisms which will be necessary to accomplish the aims and purposes of research (Long, 2014). The following procedures are implemented in the research methodology: Research strategy The researcher will prepare the literature review and assess the data collected from the secondary sources such as online sources and newspaper articles to retrieve the appropriate information to complete the research. The data collected from the newspaper articles and online sources shall be analyzed to evaluate the purpose for the establishment of NFRA while in the literature review method, the researcher shall accumulate theoretical data towards the issue of the research (Ferreer et al., 2017). Research design The researcher will apply qualitative approaches to get the appropriate results in less cost and time. The secondary source of data such as web documents and newspaper articles shall be used for analyzing the data (Teherani et al., 2015). Data Collection Methods The researcher shall utilize the secondary data collection method. A researcher shall utilize the secondary data collection method to gather information pertaining to the matter of research (Olivier, 2017). The secondary collection data shall be utilized by the researcher to gather the information from the current references such as offline sources, books, journals and government publications (Lowry, 2015). Data Analysis Method The data analysis method applied by the researcher will assist him to assess the gathered information and analyze its results. The researcher will implement the qualitative data analysis methods for assessing the gathered information for this research (Bthe and Jacobs, 2015). Use of secondary data such as newspapers and web sources to conduct the research According to The Economic Times (2018) the cabinet has approved to establish an independent authority National Financial Reporting Authority (NFRA) which will have the power to act against the erroneous auditors and auditing firms. Under the Companies Act, 2013 the decision to formulate NFRA has come when the auditors have failed to implement a check against the emerging scams. The scams including the Rs. 12636 crores scam of the Punjab National Bank are a recent example to this. NFRA would act as a watchdog for the auditors and it would be conferred with all the powers of ICAI, once it is established. It would act as a self-governing controller for the auditing profession. The jurisdiction of NFRA would extend to all the listed companies along with the large unlisted companies .Also, it has the power to expel the erroneous auditors up to a time period of 10 years besides imposing heavy monetary penalties (India Fillings, 2017). It will constitute 15 members out of which 1 shall be the chairperson along with 3 full time members and a secretary. As per section 132 of the Companies Act, 2013 it has been conferred the power to impose a penalty of Rs. 1 Lakh which can be extended up to 5 times of the fees received by the erroneous auditor. For the firms a minimum penalty of Rs. 10 Lakh shall be imposed which could go up to 10 times of the fees received by the firm. The Chairperson shall be a Chartered Accountant who will be an experienced person in the field of accountancy, auditing, finance and law. The members shall be skilled in accounting and auditing. Also, it shall include one ex officio member of MCA who will not be below the Joint Secretary or its equal designation. One representative of RBI shall also be appointed by RBI and one nominee of the SEBI shall be appointed by SEBI. A retired Chief Justice of High Court or a person who has been a judge of High Court for a period of 5 years shall be nominated by the Central Government. The President of the ICAI of India who is an ex officio shall also be appointed amongst the members of NFRA. The structure of the Authority shall constitute three committees namely the Accounting Standards Committee, The Auditing Standards Committee and the Committee on Enforcement. The NFRA shall receive the suggestions from the Committee on Accounting and Auditing Standards. It shall reflect and assess on its deliberations and grant an opportunity of being heard on any clarity required by it. It has the power to modify the standards and suggest the Central Government regarding their consideration (Business Standard, 2013). The NFRA shall receive the reports from the Accounting and Auditing Standards Committee and has the power to accept the reports regarding the investigated companies. It can advance the reports to the Enforcement Committee for further actions along with the suggestions if any (Standing Committee on Finance, 2016). The NFRA can receive the cases from the Central Government for examination. It can accept, reflect and decide upon any suggestions from the members of the auditing and accounting committees for the examination to be carried out for the administration and compliance of the auditors or their firms under the given case. It has the power to suo moto decide the verification to be undertaken by the authority. It can receive the report on final investigation from the committee of enforcement on the cases referred to it, arising out of the quality review process or on the request of examination made by the Committee of Enforcement. It has the power to issue a written notice in writing to the company or the branch to be investigated or to the professional on whom the action is supposed to be taken. It can grant an opportunity of being heard to the company or branch or professional on whom the action is to be taken. It can receive or refuse to accept the explanations received or oppositions rose. It can take appropriate actions or pass orders to penalize or debar the professional or the concerned firm. The NFRA can investigate or execute the quality review of the audit of the listed companies, unlisted companies with the net worth and paid up capital of not less than Rs. 500 crores and annual turnover of not less than Rs. 1000 crores as on 31st March of the previous financial year or the companies having securities listed outside India. The accountabilities of the NFRA are to make suggestions to the Central Government regarding the formation and implementation of the procedures relating to the accounting and auditing principles and guidelines to be adopted by the companies or class of companies or their auditors. Also, it should regulate and supervise the compliance of the accounting policies and standards as the case may be. It has been allocated with the responsibility of quality of service rendered by the professionals and make recommendations regarding the improvement of the quality (ICAI, 2018). The jurisdiction of the NFRA for the examination of the activities of the Chartered Accountants and their firms has been extended up to listed companies and large unlisted companies .Also, if the Central Government deems fit , it can handover the case of any entity in which public interest is involved. As per the draft NFRA regulations, the unlisted companies with net worth and paid up capital of not less than Rs. 500 crores or annual turnover of not less than Rs. 1000 crores as on 31st March of the previous financial year would be under the surveillance of NFRA. Also, the companies having their securities listed outside India would come under the compliance of NFRA. However, the private and unlisted companies apart from the above mentioned companies would come under the vigilance of ICAI which would conduct the audits of these companies. The powers of NFRA are to examine either suo moto or by the recommendations made by the Central Government regarding the matters of professional or other misconduct committed by any member or the firm of Chartered accountants listed under the Chartered Accountants Act, 1949. No other body would initiate the actions against the accused member or the firm if NFRA has started the investigation under this section (Business Standard, 2016). Similar powers have been vested on NFRA as conferred to the Civil court under the Code of Civil Procedures 1908 while examining a case with respect to the examination and production of books of accounts as may be stated by NFRA. It can also call and implement the attendance of witnesses and investigate them on oath. It can verify the books and registers of any individual referred. Also, it can issue commissions for the verification of the persons or documents. The head office of NFRA will be situated in New Delhi and the NFRA will meet at such places in India according to the requirement of the case (EY, 2014). Conclusion and Contribution of the Study Hence, to conclude, it can be said that the study has contributed to analyze and assess the various aspects regarding the establishment of NFRA. The researcher has analyzed various dimensions of the study and concluded that NFRA has been empowered with regulatory powers to assess and mitigate the accounting and financial scams occurring in India. According to Section 132 of the Companies Act, 2013, Central Government shall establish NFRA to provide advice regarding the issues of accounting and auditing. NFRA has been conferred with the powers to examine the matters related to professional misconduct committed by the members or the firms of the Chartered Accountant firm. It is the supreme authority to regulate and administer the accounting standards and auditing policies. It is also empowered to supervise the quality of service related to the compliance of accounting standards and the auditing procedures. It can also suggest the measures to improve the quality of service delivered by the professionals. Also, NFRA has the equivalent powers to that of a civil court under the Code of Civil Procedure, 1908. It can execute its powers related to detection and production of financial documents. It can call and implement the attendance of the witnesses and investigate them on oath. It can penalize the erroneous auditing firms and professionals and debar any member of ICAI for a period extending up to 10 years due to professional misconduct. References Alemi , T.D. and Pasricha , J.S.(2016) IFRS: A Solution for Variations of Accounting Standards .The International Journal of Business Management.4(2),pp. 184-189. Baldwin, R. and Black, J. (2016) Driving Priorities in Risk-based Regulation: What's the Problem? Journal of Law and Society. 43(4), pp. 565-595. Business Standard (2013) NFRA to get powers to investigate companies, audit firms[online] Available from: https://www.business-standard.com/article/economy-policy/nfra-to-get-powers-to-investigate-companies-audit-firms-113102200546_1.html [Accessed 8th April 2018]. Business Standard (2016) Govt to push ahead with NFRA despite stiff resistance from ICAI[online] Available from: https://www.business-standard.com/article/economy-policy/govt-to-push-ahead-with-nfra-despite-stiff-resistance-from-icai-116020201316_1.html [Accessed 8th April 2018]. Bthe, T. and Jacobs, A.M.(2015) Qualitative Multi-Method Research . Qualitative Multi-Method Research[online] Available from: https://scholar.harvard.edu/files/dtingley/files/qmmr2015-1.pdf [Accessed 8th April 2018]. Deloitte (2017) International Accounting Standards[online] Available from: https://www.iasplus.com/en/standards/ias[Accessed 8th April 2018]. EY(2014) Companies Act 2013: Beginning of a new era [online] Available from: https://www.ey.com/Publication/vwLUAssets/EY-companies-act-2013/$FILE/EY-companies-act-2013.pdf [Accessed 8th April 2018]. Ferreer, N.F., Guallar, J.,Abadal, E. and Server, A.(2017) Research methods and techniques in Spanish library and information science journals (2012-2014).Information Research .22(1). ICAI (2018) The Companies Act, 2013 - Section 132 - Constitution of National Financial Reporting Authority [online] Available from: https://icai.org/new_post.html?post_id=11583c_id=219 [Accessed 8th April 2018]. IFRS (2017) IFRS 1 First-time Adoption of International Financial Reporting Standards [online] Available from: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/[Accessed 8th April 2018]. Ilias, N., Abdulatiff, N.K. and Mohamed,N.(2016) Management Control System and Performance: Accountability Attributes in Local Authorities. International Journal of Economics and Financial Issues. 6(S4),pp. 26-35. India Filings (2017) National Financial Reporting Authority (NFRA) Rules Powers [online] Available from: https://www.indiafilings.com/learn/national-financial-reporting-authority-nfra/ [Accessed 8th April 2018]. Kattel, R., Kregel, J. and Tonveronachi, M.(2015) Financial Regulation in the European Union. Routledge. Long , H.(2014) An Empirical Review of Research Methodologies and Methods in Creativity Studies (20032012). Creativity Research Journal. 26(4),pp. 427-438. Loureno, I.M.E.C. and Branco, M.E.M.D.A.D.C.(2015) Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research. R. Cont. Fin. USP, So Paulo. 26(68),pp. 126-139. Lowry, L.D. (2015) Bridging the Business Data Divide: Insights into Primary and Secondary Data Use by Business Researchers. IASSIST Quarterly [online] Available from: https://dr.library.brocku.ca/bitstream/handle/10464/12958/iqvol_39_2_lowry.pdf?sequence=1isAllowed=y [Accessed 8th April 2018]. MCA (2018) Constitution of National Financial Reporting Authority[online] Available from: https://www.mca.gov.in/SearchableActs/Section132.htm [Accessed 8th April 2018]. MCA(2016) Annual Report 2016-17[online] Available from: https://www.mca.gov.in/Ministry/pdf/AnnualReport_20162017.pdf [Accessed 8th April 2018]. Mitra, P.P. (2016) The Companies Act, 2013: New Challenges in Contemporary Indian Economy. Regal Publications. National Audit Office (2015) Code of Audit Practice[online] Available from: https://www.nao.org.uk/code-audit-practice/wp-content/uploads/sites/29/2015/03/Final-Code-of-Audit-Practice.pdf [Accessed 8th April 2018]. Olivier , B.H. (2017) The use of mixed-methods research to diagnose the organisational performance of a local government. SA Journal of Industrial Psychology. 43(0),pp.1-14. Press Information Bureau (2018) Cabinet approves Establishment of National Financial Reporting Authority [online] Available from: https://pib.nic.in/newsite/PrintRelease.aspx?relid=176918[Accessed 8th April 2018]. Raghavan , S.(2018) What is National Financial Reporting Authority? The Hindu [online] Available from: https://www.thehindu.com/business/Economy/what-is-national-financial-reporting-authority/article23280972.ece [Accessed 8th April 2018]. Sidharthal, T.N.N.(2018) PNB fallout: Centre moves to set up new regulator for CAs. The Times of India [online] Available from: https://timesofindia.indiatimes.com/business/india-business/pnb-fallout-centre-moves-to-set-up-new-regulator-for-cas/articleshow/63102474.cms [Accessed 8th April 2018]. Srinivasa , R.K. and Malyadri, P.(2015) International Financial Reporting Standards: A Frame Work. Journal of Accounting Marketing. 4(2),pp. 1-4. Standing Committee on Finance(2016) The Companies (Amendment) Bill, 2016[online] Available from: https://www.companiesact.in/pdf/STANDING_COMMITTEE_ON_FINANCECompanies_Amendment_Bill_2016.pdf [Accessed 8th April 2018]. Teherani,A., Martimianakis,T., Hayes, T.S., Wadhwa, A. and Varpio, L.(2015)Choosing a Qualitative Research Approach. Journal of Graduate Medical Education. [online] Available from: https://www.jgme.org/doi/pdf/10.4300/JGME-D-15-00414.1 [Accessed 8th April 2018]. The Economic Times (2018) Cabinet clears setting up of NFRA to oversee auditors[online] Available from: https://economictimes.indiatimes.com/industry/services/consultancy-/-audit/national-financial-reporting-authority-to-be-formed-to-discipline-errant-auditors/articleshow/63127775.cms [Accessed 8th April 2018]. c Theories of Accounting: Evolution Developments, Income Determination and Diversities in Use. Research Journal of Finance and Accounting. 5(19), pp. 1-16. Usman, Q.M. (2017) Corporate Governance and its efficacy in present era .Jamia Law Journal .2, pp. 61-77.

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Cultural Diversity All Clients Who Seek Health Care Services Should Be Treated the Same Essay Example

Cultural Diversity All Clients Who Seek Health Care Services Should Be Treated the Same Essay Example Cultural Diversity All Clients Who Seek Health Care Services Should Be Treated the Same Essay Cultural Diversity All Clients Who Seek Health Care Services Should Be Treated the Same Essay INTRODUCTION Crime is an act or omission prohibited and punished by law (The Collins Concise Dictionary Plus, Collins London and Glasgow 1990). Crime can be committed against a person, place or company. In this essay 4 types of crimes will be explained, defined and measured, along with prevalence and offender/victim characteristics. How do we define property crimes, violent crimes, white-collar crimes and Internet crimes? Property crimes are defined and categorised as household and vehicle theft, burglary, arson, theft including shoplifting, pick pocketing, bag snatching, graffiti and vandalism Violent crimes, being homicide, kidnapping/abduction, assault, sexual assault, stalking, domestic violence and child abuse against a person White-collar crimes defined as crimes or activities that include theft, fraud, deception, embezzlement harmful behaviours, environmental or health and safety hazards Internet crimes consisting of cyber-crimes, piracy, frauds, identity theft, cyber-stalk ing, computer hacking and hate/harmful speech and obscene imagery. What are property crimes, violent crimes, white of property crimes is breaking into a car and the stealing of a mobile phone, trespassing into a property to commit an offence or the setting of fire to property. Unlike Property crimes, violent crimes are committed against a person and as such explained as the indecent assault of a person/s against their will, taking a life with or without intent to kill, taking of a person against their will or threats, force or violence against person. In general there is no agreed definition for white-collar crime. Rather, the term covers a range of criminal activities or breach of regulatory activities undertaken by highly regarded professionals/educated professional in positions of trust such as employer provides inadequate working conditions causing serious personal injury to employees or company director misleads shareholders about its financials and continues to operate regardless of its inability to pay debt. Internet crime is explained as the unauthorised access of and taking of financial records or sabotage of a persons computer, illegal downloading of movies or songs and bogus websites set up to entice the unsuspecting person to give access to their personal details and accounts. How do we measure property crimes, violent crimes, white-collar crimes and Internet crimes? We can measure detected and reported property crime via administrative data. Administrative data gives a high level of property crime reporting, mainly because there is less fear or shame from reporting of property crimes and also police reports are often required for insurance reporting requirements. Its limitation is it does not encompass undetected and unreported crime known as the ‘dark figure’ of crime (Coleman Moynihan, 1996). Detected and reported violent crime can be measured using administrative data. Violent crime can also be measured by victimization and researcher surveys where victims do not report crime for various reasons such as victims often knowing the offender and/or fear of reprisal. The Australian Bureau of Statistics Administrative data on crime victimisation can be derived from a number of sources including police, hospitals and community service agencies. Internet crimes have considerable lower reporting under administrative data due to the non detection or victims unaware they have been a victim of internet crime. We can measure internet crime by surveys such as victimization surveys or measurement against the ongoing extent of the crime. White-collar crime with the exception of fraud under criminal law is extremely difficult to measure due to the complexity of each crime/activity, some activities are regarded as regulatory and not criminal and the interpretations of a crime/activity can be perceived differently among victims. This type of crime/activity is generally picked up through regulatory audits, routine checks and investigation units such as specialized crime departments, police fraud or relevant regulators. Regardless of the different types of data and surveys available, no one reporting measure gives a true indicative picture of crime. How do we gather data on property crimes, violent crimes, white-collar crimes and Internet crimes? Reported property crime and violent crime data can be gathered by using official crime statistics, police reports, corrective service reports, higher, magistrates’ and children’s courts of Australia, reports and insurance reports. Undetected and unreported data for violent crime data can be gathered via qualitative methods and quantitative surveys. Some examples of such are The National Youth Survey, The Rand Tri-State Inmate Survey, The Liverpool Desistance Study, Snowball sampling, organizational and observational data. Researchers also gather data from past, present and/or incarcerated offenders as well as the general public which provide information not only about the prevalence of undetected and unreported crime but why people commit crimes. Gathering data on internet crime is difficult. Surveys such as the 2005 Australian computer crimes and security survey, conducted by AusCERT, Australian High Tech Crime Centre and various state, territory and federal police agencies provide an indicative sample. Researchers gather data from white-collar crimes through administrative data such as criminal fraud reports, victimization surveys, state and territory police agencies as well as the Australian Payments Clearing Association. Apart from fraud, gathering data on white-collar crime is extremely difficult as most victims don’t report. What crime/activities have occurred is gathered via reports from police and security agencies and government reports. Some activities are written off by the victim in the hope that the behaviour/incident is not repeated. What do we know about the typical offenders and victims of property crime, violent crime, white-collar crime and Internet crime? There appears to be overwhelming evidence from research that supports the conclusion that age is a factor within property crime characteristics. There is a significantly higher representation that occurs in middle to late adolescence and subsides in early adulthood for property crime. This is thought to be associated with â€Å"adolescent rebelliousness†. An overlooked characteristic of youth is that they are also more likely, statistically, to be victims of crime. The majority of crime victims are male under the age of 25. This is different to the popular belief that would suggest otherwise. It is often perceived that older people have a greater risk however, surveys have identified that older people, and in particular women appear to be more fearful of crime not victims of crime. Violent crime has a gender differentiated nature. Data suggests that approximately 80% of crimes are committed by males and 90% of violent crimes are committed by males. This is supported by convictions and prison populations. To understand the victims, it needs to be broken down to more specific categories of violent crimes. For example, males tend to be victims of murder or attempted murder and assault, female are disproportionately represented as victims of sexual assault, kidnapping/abduction. Although males appear to be highly represented in both offenders and victim categories of violent crime, this does not appear to be the case within categories of white-collar crime such as fraud. The ratio of female offenders to male offenders is higher than that of any other category with ratio of two thirds male to one third female. There also appears to be an unusual relationship between repeat offenders and repeat victims. Many victims are victimised repeatedly. It is suggested that residencies with low occupation rates are often the target of repeat burglaries. Prison populations also suggest a disproportionately higher population of repeat offenders. There appears to be little data that describes the victims or offenders in relation to internet crime. However, it could be hypothesized that a great proportion of male offenders would also be represented within this category. How much property crime, violent crime, white-collar crime and Internet crime is there in our community? Crime statistics for our local community has been drawn from Victorian Police region 4 statistics. Statistics for postcode 3129, within this region for 2008 and 2009 using per 100,000 population suggests property damage, theft of and from motor vehicles and residential burglary had reduced substantially but violent crimes including crimes against the person and assault had increased. Internet crimes and white-collar crimes were not available. Statistics for the state of Victoria indicated property crime such as robbery, burglary and theft or and from motor vehicles was down where as violent crimes such as assault had increased. Is property crime, violent crime, white-collar crime and Internet crime on the rise, is it stable or is it declining? Allowing for variations within reporting methods and survey results, there appears to be stable evidence that recorded crime statistics show property crime declining for recorded break and enter or burglary and other theft including pick pocketing, bag snatching, shoplifting and bicycle theft. There also appears to be an increase in motor vehicle theft between 1996 and 2001 followed by a decline from 2001-2008. Recording rates for other theft in 2008 as with previous years suggests that it remains the most commonly reported property crime. Violent crime statistics indicate assaults as the most recorded since 1996, kidnapping statistics fluctuated from 1996 – 2008, homicide statistics also fluctuated but continued to be the 2nd lowest recorded and although the least recorded, there has been an overall increase on sexual assault since 1996. CONCLUSION There appears to be no uniform measurement system for measuring crime. This leads to inconsistencies within the gathered data and the inability to compare between categories, regions and states. Notwithstanding the inaccuracies within the measurement system, property crime is largest represented category and at this stage internet crime has little representation within the data. Whilst we would love to agree with the typical media characterization of an offender, we cannot due to large variations within the data. However, we can suggest the most likely offender would be a young male adolescent committing a property crime. References Collins London and Glasgow (1990) The Collins Concise Dictionary Plus p. 299 Victoria Police News. My Police Crime Statistics for Your Area. Retrieved from icpolicenews. com. au/index. php? option=com_statisticstask=search Hennessey Hayes and Tim Prenzler (2009) An Introduction to Crime and Criminology 2nd Edition Pearson Education Australia Australian Institute of Criminology. Selected Crime Profiles. Retrieved from aic. gov. au/en/publications/current%20series/facts/1-20/2009/2%20selected%20crime%20profiles. aspx Last modified 18 August 2009 Australian Institute of Criminology. Recorded Crime. Retrieved from aic. gov. au/publications/current%20series/facts/1-20/2009/1%20recorded%20crime. aspx. Last modified 17 March 2010

The Issue of Women in the Workplace outside the Home Research Paper

The Issue of Women in the Workplace outside the Home - Research Paper Example Let us consider other factors that lead to women to work outside. Women today are more intelligent and independent. They strongly believe that given the chance, they can equal the jobs of the male gender working behind office desks. Higher wages also draws women to work. With the help of household tools that are being used like the washing machines, the microwave oven and other tools in the house that make everyday household works easier, women have more time to spare in doing other jobs. There is also this rising aspiration for them to have our own material goods. For most women, owning material things that are hard earned is an accomplishment. Sharing family expenses with the man of the house is also an achievement. The economic and institutional advantage is clearly seen. In this changing world, women have proven they can surpass the ability of the male gender, that the intelligence of men and women are now of equal footing. However, let us not forget that there are workplaces tha t are designed for the male gender in as much as there are workplaces that are dominated by the female force. Looking at a more specific job field, as in the field of engineering and management, the male dominates the female population. In hospitals, and in some clerical offices, the women population is more than twice of the male population. The statistics show that 52.7% of families shows that both husbands and wives are working. As Dr Jeffry H. Larson has cited, In the final analysis, thirty years of research show that for the benefit of men, women, and their children, marriage is superior to cohabitation.